Jurnal Akuntansi dan Bisnis最新文献_第5页

The Influence of Family Control and Gender Diversity on Financial Performance: Leverage and Tangibility as Mediating Role 家庭控制和性别差异对财务绩效的影响：杠杆和有形性的中介作用

Jurnal Akuntansi dan Bisnis Pub Date : 2023-02-28 DOI: 10.20961/jab.v23i1.1011

Rizqa Anita, Giri Suseno, Muhammad Rasyid Abdillah, Aulia Rona Andira

引用次数: 0

Risiko Pembiayaan Pada Perbankan Syariah 企业银行业务的成本风险

Jurnal Akuntansi dan Bisnis Pub Date : 2023-02-28 DOI: 10.20961/jab.v23i1.940

Kartini Susilowati, Falikhatun Falikhatun

引用次数: 0

Inclusive Economic Development in Indonesia: An Empirical Study of Local Government Contribution 印尼包容性经济发展:地方政府贡献的实证研究

Jurnal Akuntansi dan Bisnis Pub Date : 2023-02-28 DOI: 10.20961/jab.v23i1.1091

M. Muhtar

{"title":"Inclusive Economic Development in Indonesia: An Empirical Study of Local Government Contribution","authors":"M. Muhtar","doi":"10.20961/jab.v23i1.1091","DOIUrl":"https://doi.org/10.20961/jab.v23i1.1091","url":null,"abstract":"This research attempts to present empirical evidence of the determinants of inclusive economic development in Indonesia, specifically from local government contributions. We used secondary data from the related government institutions in Indonesia in 2019, analyzed with multiple regression. Our analysis figures out that the local governments have reached a satisfactory level of inclusive economic development, although the West Indonesian region still delivers better achievements than the East Indonesian region. Moreover, the empirical analysis demonstrates an insignificant effect on local government economic function development and local wealth, which indicates the need for improvement. Meanwhile, the supervision conducted by the local government exhibits a positive effect on inclusive economic development, which emphasizes the importance of the government's role in safeguarding public interest in the pursuit of local development improvement. The study provides several practical implications for local governments to increase their role in supporting inclusive economic development. First, the quality of spending in local government must be improved from planning to realization. Local governments should also optimize local wealth with optimal asset utilization to realize its potential benefits. Finally, adequate supervision must be maintained in both procedural and financial aspects in every program implementation so that inclusive economic development can occur all over Indonesia.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45049008","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

Keragaman Gender Pengurus, Pengawas, dan Kinerja Koperasi di Indonesia 印尼的管理人员、监督人员和合作人员的性别多样化

Jurnal Akuntansi dan Bisnis Pub Date : 2023-02-28 DOI: 10.20961/jab.v23i1.1040

Era Miftakhul Jannah, Tastaftiyan Risfandy

引用次数: 0

Dividend Payout Ratio, Free Cash Flow, and Share Repurchases in Indonesian Listed Companies 印尼上市公司股利支付比率、自由现金流与股票回购

Jurnal Akuntansi dan Bisnis Pub Date : 2023-02-28 DOI: 10.20961/jab.v23i1.1017

Hidayatun Lisa, Z. Zuraida

引用次数: 0

Diversity of Book-Tax Conformity in Asean 4: Philippines, Indonesia, Malaysia, and Singapore 东盟图书税收整合的多样性4：菲律宾、印度尼西亚、马来西亚和新加坡

Jurnal Akuntansi dan Bisnis Pub Date : 2023-02-28 DOI: 10.20961/jab.v23i1.976

Fiska Febrina, N. Rachmawati

引用次数: 0

FAKTOR PENENTU KUALITAS PELAPORAN TERINTEGRASI: ANALISIS PERUSAHAAN LINTAS NEGARA 综合报告质量的决定因素:跨国公司分析

Jurnal Akuntansi dan Bisnis Pub Date : 2023-02-28 DOI: 10.30813/jab.v16i1.3846

Yvone Yvone, Jevyyanti Jevyyanti

{"title":"FAKTOR PENENTU KUALITAS PELAPORAN TERINTEGRASI: ANALISIS PERUSAHAAN LINTAS NEGARA","authors":"Yvone Yvone, Jevyyanti Jevyyanti","doi":"10.30813/jab.v16i1.3846","DOIUrl":"https://doi.org/10.30813/jab.v16i1.3846","url":null,"abstract":"Latar Belakang: Integrated Reporting atau yang disingkat sebagai IR merupakan model pelaporan yang beradaptasi dengan ketidakpastian lingkungan bisnis. Dalam beberapa tahun terakhir, perhatian pada model pelaporan baru ini telah berkembang di bidang profesional dan akademis.Tujuan: Penelitian ini bertujuan untuk meneliti pengaruh reputasi perusahaan pada profitabilitas, ukuran perusahaan, dan leverage perusahaan di dalam integrated reporting.Metode Penelitian: Penelitian ini menganalisis data gabungan antara cross sectional dengan time series dari hubungan antara variabel independen dengan depeden. Langkah analisis data termasuk statistik deskriptif dan uji outlier dengan menggunakan program SPSS lalu pemilihan model terbaik dengan program Eviews 10. Pengujian hipotesis menggunakan metode analisis regresi panel pada sampel 174 perusahaan selama 5 tahun yaitu dari tahun 2017 sampai dengan tahun 2021.Hasil Penelitian: Hasil penelitian menunjukkan bahwa prifitabilitas, ukuran perusahaan, dan leverage serta efek moderasi reputasi perusahaan tidak berpengaruh signifikan terhadap kualitas integrated reporting dimana hasil ini berbeda dengan penelitian sebelumnya.Keaslian/Kebaruan Penelitian: Pada penelitian ini, objek yang akan dipakai adalah objek lintas negara, selain Afrika Selatan dan Brasil. Selain itu, belum ada penelitian yang meneliti mengenai variabel reputasi perusahaan sebagai variabel moderasi. Maka pada penelitian ini, ditambahkan variabel reputasi perusahaan dengan tujuan untuk meneliti pengaruh reputasi perusahaan dalam memperkuat hubungan profitabilitas, ukuran perusahaan, dan leverage perusahaan terhadap IR.Kata kunci: Integrated Reporting; profitabilitas; ukuran perusahaan; leverage; reputasi perusahaan.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79228622","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

Does Ownership Structure Affect Tax Avoidance? 股权结构影响避税吗?

Jurnal Akuntansi dan Bisnis Pub Date : 2023-02-28 DOI: 10.20961/jab.v23i1.1005

Y. Arifin, Anggi Nurrahmawati, D. Perwitasari

引用次数: 0

The Effect of Business Strategies and Financial Reporting Irregularities On Audit 企业战略与财务报告违规对审计的影响

Jurnal Akuntansi dan Bisnis Pub Date : 2023-02-28 DOI: 10.20961/jab.v23i1.997

Annisaa Rahman, Judith Zakary, R. Rahayu

{"title":"The Effect of Business Strategies and Financial Reporting Irregularities On Audit","authors":"Annisaa Rahman, Judith Zakary, R. Rahayu","doi":"10.20961/jab.v23i1.997","DOIUrl":"https://doi.org/10.20961/jab.v23i1.997","url":null,"abstract":"This research aims to examine and analyze the effect of business strategy and financial reporting irregularities on audit fees. Business strategy is measured by six comprehensive sizes: research and development ratios, employee ratios, revenue changes, sales load ratios, employee turnover ratios, and capital intensity. Financial reporting irregularities are measured by the indication of deviation from financial statements, and the audit fee is measured by the company's logarithmic number of audit fees. Sample selection using the purposive sampling method and selected 314 companies that meet the criteria for this study. The research was conducted from 2017 to 2019. The results of this study indicate that financial reporting irregularities and business strategy have a significant effect on audit fees. In summary, the results of this study support the view that the company's financial information and the complexity of the business represented in the company's business strategy are essential considerations for auditors in setting audit fees. The research findings prove that a business strategy that represents the complexity of the company's business and indications of financial statement irregularities will affect the cost of external auditors. In general, this research has implications for management policies and actions that will have an impact not only on operational costs but also on agency costs. Minimizing irregularities in financial statements will reduce the costs borne by the company. Therefore, shareholders must monitor the policies and actions taken by the company.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42395149","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 TIPE INDUSTRI, MEDIA EXPOSURE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON 工业类型、媒体曝光和环境表现对碳排放的影响

Jurnal Akuntansi dan Bisnis Pub Date : 2023-02-28 DOI: 10.30813/jab.v16i1.3838

Trifonia Sumelan Loru

{"title":"PENGARUH TIPE INDUSTRI, MEDIA EXPOSURE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON","authors":"Trifonia Sumelan Loru","doi":"10.30813/jab.v16i1.3838","DOIUrl":"https://doi.org/10.30813/jab.v16i1.3838","url":null,"abstract":"Latar Belakang: Wacana tentang perubahan iklim menjadi salah satu fenomena global dan menjadi masalah besar terkait emisi karbon perusahaan. Hal ini tentunya menimbulkan kegelisahan di kalangan masyarakat dan dunia bisnis. Karena itu, perlu gerakan global untuk mengantisipasi perubahan iklim yang dapat mengancam kelangsungan umat manusia. Upaya pelaku usaha dalam hal ini perusahaan, salah satunya dengan melakukan pengungkapan emisi karbon.Tujuan: Tujuan dari penelitian ini adalah untuk menguji pengaruh tipe industri, media exposure dan kinerja lingkungan yang menjadi varibel independen terhadap pengungkapan emisi karbon yang menjadi variabel dependen. Metode Penelitian: Merupakan penelitian kuantitatif dengan pengujian hipotesis. Jenis data yang digunakan adalah data kuantitatif, sedangkan populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Sampel penelitian sebanyak 87 perusahaan yang dipilih dengan menggunakan metode purposive sampling.Hasil Penelitian: Hasil penelitian ini menunjukan bahwa tipe industri, media exposure dan kinerja lingkungan memiliki pengaruh yang signifikan terhadap tingkat pengungkapan emisi karbon.Keaslian/Kebaruan Penelitian: Merupakan penelitian yang meneliti tentang pengungkapan karbon pada industry manufaktur dengan menggunakan data 2016-2018Kata kunci: tipe industri, media exposure, kinerja lingkungan dan pengungkapan emisi karbon.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87559875","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