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GREEN ACCOUNTING FOR SUSTAINABLE DEVELOPMENT: CASE STUDY OF INDONESIA’S MANUFACTURING SECTOR 可持续发展的绿色会计:印尼制造业案例研究
Akuntansi Dewantara Pub Date : 2021-05-06 DOI: 10.26460/AD.V5I1.9147
Rifda Nabila
{"title":"GREEN ACCOUNTING FOR SUSTAINABLE DEVELOPMENT: CASE STUDY OF INDONESIA’S MANUFACTURING SECTOR","authors":"Rifda Nabila","doi":"10.26460/AD.V5I1.9147","DOIUrl":"https://doi.org/10.26460/AD.V5I1.9147","url":null,"abstract":"The purpose of this study was to examine the influence of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs) with Environmental Disclosure as an intervening variable. The population in this study is a manufacturing company listed on the  Indonesia Stock Exchange (IDX) and participated in PROPER in the year 2015-2019. The research sample is 27 companies, with purposive sampling method of data collection. Types of data used is secondary. The analysis data technique and hypothesis testing using SmartPLS software. The results showed that the Green Accounting significantly positive effect on Environmental Disclosure and Environmental Disclosure significantly positive effect on Sustainable Development Goals (SDGs). However, the test results showed that, Environmental Performance does not significantly positive effect on Environmental Disclosure and Environmental Disclosure is not able to mediate the effect of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs)","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81631379","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
PENGARUH PROFESIONALISME, ACCOUNTABILITY DAN FEE AUDIT TERHADAP AUDIT QUALITY (STUDI EMPIRIS PADA KAP DI WILAYAH MEDAN)
Akuntansi Dewantara Pub Date : 2021-05-06 DOI: 10.26460/AD.V5I1.6149
Devy Mestika, Immanuel Simanjuntak, W. Sitepu
{"title":"PENGARUH PROFESIONALISME, ACCOUNTABILITY DAN FEE AUDIT TERHADAP AUDIT QUALITY (STUDI EMPIRIS PADA KAP DI WILAYAH MEDAN)","authors":"Devy Mestika, Immanuel Simanjuntak, W. Sitepu","doi":"10.26460/AD.V5I1.6149","DOIUrl":"https://doi.org/10.26460/AD.V5I1.6149","url":null,"abstract":"(STUDI EMPIRIS PADA KAP DI WILAYAH MEDAN) ","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87484775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS ANGGARAN SEBAGAI MANAJEMEN PENGENDALIAN BIAYA PRODUKSI PT. BARAWAJA 预算分析作为BARAWAJA生产成本管理
Akuntansi Dewantara Pub Date : 2021-05-06 DOI: 10.26460/AD.V5I1.8392
Nurfadila Nurfadila, M. Ramdani
{"title":"ANALISIS ANGGARAN SEBAGAI MANAJEMEN PENGENDALIAN BIAYA PRODUKSI PT. BARAWAJA","authors":"Nurfadila Nurfadila, M. Ramdani","doi":"10.26460/AD.V5I1.8392","DOIUrl":"https://doi.org/10.26460/AD.V5I1.8392","url":null,"abstract":"Budget in a company is a tool of assist management for implementation, planning, coordination, supervision functions and also as a work guideline in running the company for predetermined purposes. The research objective is an analyze and describe the function of the budget as a means of controlling production costs. descriptive quantitative approach to research by collecting data documentation through operational report. The analytical method used analysis of variance operational costs. Research findings explain PT. Barawaja regarding the production budget as a control tool has not been implemented optimally.","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75101996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2019 分析因素影响了情报首都披露公司在印尼证券交易所上市的服务期限为2017-2019年
Akuntansi Dewantara Pub Date : 2021-05-06 DOI: 10.26460/AD.V5I1.9260
Eunike Rosni Bohalima, Alsemeta Natafati Zai, W. Sitepu
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2019","authors":"Eunike Rosni Bohalima, Alsemeta Natafati Zai, W. Sitepu","doi":"10.26460/AD.V5I1.9260","DOIUrl":"https://doi.org/10.26460/AD.V5I1.9260","url":null,"abstract":"The main objective of this research is to explore further the various factors that can influence the disclosure of intellectual capital. This test uses independent variables auditor reputation, leverage, independent commissioner, and profitability. Service companies listed on the IDX in the 2017-2019 period were used as the population in this test with a total population of 432 companies. The samples were determined by the purposive sampling method which resulted in a final total of 120 samples from 40 companies. Tests were carried out through multiple linear regression analysis techniques and using SPSS version 25 for windows as a data processing medium. Judging from the partial test, the results of this test show that only the leverage and profitability factors affect intellectual capital disclosure, while the independent commissioner and auditor's reputation variables do not affect intellectual capital disclosure. Judging from the simultaneous test, this test shows that the independent variables of auditor reputation, leverage, independent commissioner, and profitability have a simultaneous effect on the dependent variable of intellectual capital disclosure.","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86752614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
PENGAMBILAN KEPUTUSAN INVESTASI SAHAM DENGAN MENGGUNAKAN ANALISIS FUNDAMENTAL PADA PERUSAHAAN INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 通过对印尼证券交易所上市的企业的基本分析来进行股票投资决策
Akuntansi Dewantara Pub Date : 2021-05-06 DOI: 10.26460/AD.V5I1.9357
Fauzan Abdul Syakur
{"title":"PENGAMBILAN KEPUTUSAN INVESTASI SAHAM DENGAN MENGGUNAKAN ANALISIS FUNDAMENTAL PADA PERUSAHAAN INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)","authors":"Fauzan Abdul Syakur","doi":"10.26460/AD.V5I1.9357","DOIUrl":"https://doi.org/10.26460/AD.V5I1.9357","url":null,"abstract":"Abstrak Penelitian ini dilakukan untuk menganalisis pengaruh faktor analisis fundamental terhadap return saham industri yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan pendekatan kuantitatif. Populasi penelitian ini mencakup Perusahaan Industri yang terdaftar di BEI tetapi dipilih 8 sampel cross section dengan menggunakan teknik random sampling dengan kriteria terdaftar di BEI dan memiliki data laporan keuangan time series periode 2015 - 2019. Data diambil dari laporan keuangan perusahaan yang telah diaudit dan variabel independennya adalah Harga saham dengan menggunakan Data Panel. Sedangkan pengujian spesifikasi model dilakukan dengan menggunakan Random Effect Model sebagai model kesesuaian. Temuan. Hasil penelitian menunjukkan beberapa faktor fundamental CR dan ROE secara parsial berpengaruh positif signifikan terhadap harga saham sedangkan DER, EPS, NPM berpengaruh negatif signifikan terhadap harga saham. Temuan ini diharapkan dapat memberikan kontribusi yang positif bagi perkembangan teori tentang kinerja keuangan suatu perusahaan. Implikasi manajerial dari penelitian ini adalah investor dapat menggunakan analisis fundamental dengan meniti pada CR dan ROE sebagai dasar pengambilan keputusan karena pengaruhnya terhadap harga Saham.Kata kunci: Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS), Net Profit Margin (NPM), Return On Equity Ratio (ROE).","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85303629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
KAJIAN LITERATUR DAN PELUANG RISET PENERAPAN CLAWBACK PROVISIONS DI INDONESIA
Akuntansi Dewantara Pub Date : 2021-05-06 DOI: 10.26460/AD.V5I1.9144
Ida Ayu Purnama
{"title":"KAJIAN LITERATUR DAN PELUANG RISET PENERAPAN CLAWBACK PROVISIONS DI INDONESIA","authors":"Ida Ayu Purnama","doi":"10.26460/AD.V5I1.9144","DOIUrl":"https://doi.org/10.26460/AD.V5I1.9144","url":null,"abstract":"The purpose of this study is to provide a broad overview of the clawback provision and research ideas related to the implementation of clawback in Indonesia. In addition, there is also a research on the good and bad impacts of the implementation of clawback in Indonesia. The application of clawback can have a good impact on Indonesia in terms of improving company performance, increasing public and investor confidence, but it is also necessary to consider the different cultural factors between Indonesia and America that cause the impact of implementing clawback cannot produce the same result.","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83611598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FAMILY CONTROL, BIAYA KEAGENAN DAN RISIKO KEUANGAN TERHADAP NILAI PERUSAHAAN 家庭控制，安全成本和财务风险对公司的价值
Akuntansi Dewantara Pub Date : 2021-05-06 DOI: 10.26460/AD.V5I1.8323
Hilda Mary
{"title":"FAMILY CONTROL, BIAYA KEAGENAN DAN RISIKO KEUANGAN TERHADAP NILAI PERUSAHAAN","authors":"Hilda Mary","doi":"10.26460/AD.V5I1.8323","DOIUrl":"https://doi.org/10.26460/AD.V5I1.8323","url":null,"abstract":"The effect of family control, agency cost and financial risk on firm value in company listed on the IDX. Three independent variable this research is family control, agency cost and financial risk and dependendt variabel is company value, and control variable is propability. The sample of this research consisted 100 companies, and technique using rendom sampling method. The result this research indicate that family control has a negative and significant effect on firm value. Agency cost and financial risk do not effect the firm value. And probability has a positive and significant effect on firm value","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78226428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Thin Capitalization dan Karakter Eksekutif Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Terhadap Penghindaran Pajak dalam Perspektif Corporate Life Cycle 在公司生命周期(Corporate Life Cycle)的观点中，瘦瘦、有机构所有权为温和变量的执行字符对避税的影响
Akuntansi Dewantara Pub Date : 2021-05-06 DOI: 10.26460/AD.V5I1.9523
Muhammad Fikkih Abdillah, N. Yulianti
{"title":"Pengaruh Thin Capitalization dan Karakter Eksekutif Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Terhadap Penghindaran Pajak dalam Perspektif Corporate Life Cycle","authors":"Muhammad Fikkih Abdillah, N. Yulianti","doi":"10.26460/AD.V5I1.9523","DOIUrl":"https://doi.org/10.26460/AD.V5I1.9523","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh thin capitalization dan karakter eksekutif terhadap penghindaran pajak dalam perspektif corporate life cycle. Penelitian ini juga menguji apakah kepemilikan institusional dapat memperkuat atau memperlemah pengaruh thin capitalization dan karakter eksekutif terhadap penghindaran pajak.Penelitian ini menggunakan data sekuder dengan melihat laporan keuangan perusahaan syariah yang terdaftar di Jakarta Islamic Index 70 (JII70) selama periode 2018-2019. Sampel tersebut diseleksi menggunakan metode purposive sampling sehingga diperoleh sebanyak 75 sampel yang kemudian dikelompokkan berdasarkan corporate life cycle. Metode analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis dengan menggunakan alat analisis data SPSS 25.Hasil penelitian menunjukkan bahwa pada tahap mature thin capitalization berpengaruh terhadap penghindaran pajak, sementara karakter eksekutif tidak berpengaruh terhadap penghindaran pajak. Serta kepemilikan institusional merupakan variable pemoderasi antara thin capitalization dengan penghindaran pajak. Sedangkan pada tahap decline hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap penghindaran pajak, sementara thin capitalization tidak berpengaruh terhadap penghindaran pajak. Serta kepemilikan institusional merupakan variable pemoderasi antara karakter eksekutif dengan penghindaran pajak.","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86221478","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH KNOWLEDGE MANAJEMEN TERHADAP PENINGKATAN KINERJA UMKM 知识管理对提高UMKM绩效的影响
Akuntansi Dewantara Pub Date : 2021-03-08 DOI: 10.26460/AD.V4I2.6610
Wahid Wachyu Adi Winarto
{"title":"PENGARUH KNOWLEDGE MANAJEMEN TERHADAP PENINGKATAN KINERJA UMKM","authors":"Wahid Wachyu Adi Winarto","doi":"10.26460/AD.V4I2.6610","DOIUrl":"https://doi.org/10.26460/AD.V4I2.6610","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh knowledge manajemen terhadap peningkatan kinerja UMKM dan sejauhmana pengaruhnya. Sampel dalam penelitian ini adalah UMKM di Kabupaten Pemalang yang di analisis menggunakan analisis regresi linier berganda. Dari hasil analisis diperoleh hasil secara parsial dan simultan knowledge manajemen berpengaruh signifikan positif terhadap peningkatan kinerja organisasi.","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"117 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79352805","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Relevansi Nilai Informasi Akuntansi Terhadap Harga Saham 会计价值信息与股票价格的相关性
Akuntansi Dewantara Pub Date : 2021-03-08 DOI: 10.26460/AD.V4I2.8163
Dwi Sudaryati
{"title":"Relevansi Nilai Informasi Akuntansi Terhadap Harga Saham","authors":"Dwi Sudaryati","doi":"10.26460/AD.V4I2.8163","DOIUrl":"https://doi.org/10.26460/AD.V4I2.8163","url":null,"abstract":"Laporan keuangan merupakan informasi akuntansi yang menggambarkan kondisi perusahaan yang sesungguhnya. Informasi akuntansi relevance apabila dapat mempengaruhi pengambilan keputusan penggunanya. Likuiditas, profitabilitas dan leverage merupakan informasi penting yang terkandung dalam laporan keuangan. Penelitian ini bertujuan untuk menguji relevansi nilai informasi akuntansi (likuiditas, profitabilitas, leverage) terhadap harga saham.  Penelitian ini dilakukan karena masih terdapat perbedaan hasil penelitian terdahulu, serta diharapkan dapat digunakan sebagai prediksi fluktuasi harga saham. Objek penelitian ini adalah 36 perusahaan sector pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Alat analisis yang digunakan adalah analisis statistic regresi linier berganda. Hasil penelitian menunjukkan bahwa likuiditas memiliki relevansi nilai terhadap harga saham, sedangkan profitabilitas dan leverage tidak memiliki relevansi nilai terhadap harga saham.","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82866589","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
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