Jurnal AKSI Akuntansi dan Sistem Informasi最新文献_第3页

Financial Shenanigans in the Perspective of the Hexagon Theory 六边形理论视角下的金融骗局

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-08-29 DOI: 10.36555/jasa.v7i2.2194

Annisa Nurbaiti, Ryan Ramadhan Ferdiawan

{"title":"Financial Shenanigans in the Perspective of the Hexagon Theory","authors":"Annisa Nurbaiti, Ryan Ramadhan Ferdiawan","doi":"10.36555/jasa.v7i2.2194","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2194","url":null,"abstract":"Financial Shenanigans are the actions of a person or group in a company by deliberately manipulating the company's financial statements to mislead users of financial statements, one of which is investors. This study aims to see the partial influence of Hexagon Theory on financial shenanigans. The sample of this research is companies in the primary consumer goods sector that are listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was non-probability sampling and purposive sampling in order to obtain a total of 160 samples from 32 companies in the primary consumer goods sector. The analytical method used is analysis logistic regression and using SPSS 25 software. Based on the results of the entire series of studies conducted, researchers can conclude that, the opportunity variable proxied by the whistleblowing system, the rationalization variable proxied by auditor turnover and the collusion variable proxied by audit fees have no effect on financial shenanigans. Then the variable pressure is proxied by personal financial needs, the variable capability is proxied by the change of directors, arrogance is proxied by the frequency of CEO photos, and has an influence on financial shenanigans. Future research is expected to broaden the scope of data that is the object of research and it is suggested to further test other proxies that represent the Hexagon Theory factors, especially the rationalization, arrogance, and collusion factors and conduct further research on the collusion factor proxied by the audit fee so as to find the results maximum research.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349225","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

The Influence of Behavior of SMEs on use of Accounting Information Systems in MSMEs 中小企业行为对中小企业会计信息系统使用的影响

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-08-29 DOI: 10.36555/jasa.v7i2.2235

Ardin Doloksaribu, Audrey Margareth Siahaan, Melvin Sanro Jacobest Nainggolan

{"title":"The Influence of Behavior of SMEs on use of Accounting Information Systems in MSMEs","authors":"Ardin Doloksaribu, Audrey Margareth Siahaan, Melvin Sanro Jacobest Nainggolan","doi":"10.36555/jasa.v7i2.2235","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2235","url":null,"abstract":"Micro, Small and Medium Enterprises (MSMEs) are business units managed by community groups and families. MSMEs have a strategic role in national economic development because they can also absorb many workers apart from contributing to national economic growth. The ability to provide and use accounting information is one of the areas for improvement on the management side. The population in this study are owners of small and medium businesses spread across the East Medan sub-district. According to the trade service and the Office of Cooperatives and Small and Medium Entrepreneurs in the East Medan sub-district, that is as many as 162 units. The sample in this study was 62 MSME owners. The sampling technique used was purposive sampling based on specific considerations or criteria. From the simple regression analysis test results, the behaviour of MSME actors has a positive effect on the use of accounting information systems. From the t-test results, the variable Behavior of MSME Actors is significant to the Use of Accounting Information Systems.Actor’s Behavior, SMEs, Accounting Information Systems","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349217","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

Effect of Tax Morale, Tax Sanctions, and Tax Amnesty Policy on Taxpayer Compliance 税收士气、税收制裁和税收特赦政策对纳税人合规的影响

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-08-29 DOI: 10.36555/jasa.v7i2.2271

Kurnia Kurnia, Diza Amalia

引用次数: 0

The Influence of Total Quality Management (TQM) and Characteristics of Management Accountig Information Systems on Managerial Performance 全面质量管理(TQM)及管理会计信息系统特征对管理绩效的影响

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-08-29 DOI: 10.36555/jasa.v7i2.2346

Tamy Ali Januarty, Siti Asyiah Sundari

{"title":"The Influence of Total Quality Management (TQM) and Characteristics of Management Accountig Information Systems on Managerial Performance","authors":"Tamy Ali Januarty, Siti Asyiah Sundari","doi":"10.36555/jasa.v7i2.2346","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2346","url":null,"abstract":"Managerial performance is one of the things that can drive the success of a company's goals. There are several things that can affect and improve managerial performance including total quality management and management accounting information systems. The application of total quality management will help the managerial role to further improve its performance so that it can be carried out properly. In addition, the existence of an available management accounting information system will support the control and decision-making process of a manager. This study aims to determine the effect of total quality management and the characteristics of management accounting information systems on managerial performance at PT. So Good Food Jakarta Branch. Application of total quality management and management accounting information systems at PT. The So Good Food Jakarta Branch has been running and is well available, but there needs to be improvement so that the implementation of total quality management and management accounting information systems can run optimally. The method in this study was to conduct a questionnaire survey with an ordinal scale form to 40 respondents from PT. So Good Food Jakarta Branch, then data processing is carried out using SEM-PLS data analysis techniques and is designed with a quantitative approach to descriptive analysis and verification. The results of this study are expected to be a solution to problems related to managerial performance at PT. So Good Food Jakarta Branch. The results of this study prove that: (1) total quality management has an effect on managerial performance, (2) the characteristics of management accounting information systems have an effect on managerial performance","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349073","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

The Effect of Good Corporate Governance and Auditor Performance on Audit Quality with Integrity as a Moderating Variable 以诚信为调节变量的良好公司治理和审计师绩效对审计质量的影响

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-08-29 DOI: 10.36555/jasa.v7i2.2316

Sahidah Sahidah, Robiur Rahmat Putra, Kiko Armenita Julito

{"title":"The Effect of Good Corporate Governance and Auditor Performance on Audit Quality with Integrity as a Moderating Variable","authors":"Sahidah Sahidah, Robiur Rahmat Putra, Kiko Armenita Julito","doi":"10.36555/jasa.v7i2.2316","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2316","url":null,"abstract":"Good Corporate Governance or corporate govenance is a company’s effort to create a pattern of conducive ralationships between steakeholders in a company. Because a conducive relationship between these stakeholders is a prerequisite in realizing maximum company performance to support increasing company value. With the statement above, it is clear thah corporate governance is closely related to the value of a company and of course also closely related to financial performance within the company. This research goals to examine the effect of Good Corporate Governance and auditor performance on audit quality, with integrity as a moderating variable. The sample selection technique used in this study was a purposive sampling technique with 100 samples. The data collection method used is a questionnaire, by distributing questionnaires in public accounting firms (KAP). The data analysis technique used to test the hypothesis in research is Partial Least Square (PLS) analysis, which is a Structural Equation Modeling (SEM) equation model with a variance approach or a component-based structural equation model. The results of the study show that good corporate governance, auditor performance influences audit quality. And also shows that integrity is able to moderate the performance of the auditor, which will affect audit quality. On the other hand, the research results show that integrity does not moderate Good Corporate Governance on audit quality.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349075","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

Fundamental Analysis in Investment Decision Making on the Indonesia Stock Exchange Accelerated Board 印尼证券交易所加速板投资决策的基本面分析

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-08-29 DOI: 10.36555/jasa.v7i2.2236

Nurul Afifah, Maya Sari, Andrieta Shintia Dewi, Ferry Arfiansyah

引用次数: 0

The Impact of Effectiveness of Board Commissioner, Audit Committee, Managerial Ownership, and Institutional Ownership on the Corporate Social Responsibility 董事会委员、审计委员会、管理层持股和机构持股有效性对企业社会责任的影响

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-08-29 DOI: 10.36555/jasa.v7i2.2121

Alya Sabilita Asahra, David Pesudo

{"title":"The Impact of Effectiveness of Board Commissioner, Audit Committee, Managerial Ownership, and Institutional Ownership on the Corporate Social Responsibility","authors":"Alya Sabilita Asahra, David Pesudo","doi":"10.36555/jasa.v7i2.2121","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2121","url":null,"abstract":"The Covid-19 pandemic has had a profound global impact since its emergence in 2019. In Indonesia, numerous companies have faced significant challenges as a result. Despite the adverse effects, many companies have managed to survive and continue their operations. However, the pandemic has posed new challenges for corporate social responsibility (CSR) initiatives, which play a crucial role in addressing societal needs. This study aims to empirically examine the effect of the effectiveness of the board of commissioner, audit committee, managerial ownership, and institutional ownership on corporate social responsibility. This analysis uses independent variables, namely the board of commissioners, audit committee, managerial ownership, and institutional ownership. The dependent variable is corporate social responsibility. This study uses annual reports from food and beverage companies listed on the IDX that carry out corporate social responsibility between 2019 and 2021. Sampling uses purposive sampling using criteria samples. Based on the criteria determined to select the sample, the number of samples was 22 companies. The statistical method uses multiple linear regression analysis. The result of developing the hypothesis that the board of commissioners has a significant effect on corporate social responsibility. Meanwhile, the audit committee, managerial ownership, and institutional ownership have no significant effect on corporate social responsibility.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349076","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

Increasing Company Value: The Role of Profitability and Capital Structureand Tax Avoidance as Mediation 公司价值提升:盈利能力和资本结构的作用及避税的中介作用

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-08-29 DOI: 10.36555/jasa.v7i2.2335

Diana Sari, Yati Mulyati, Dyah Purnamasari

引用次数: 0

Effect of Management Ownership, Industry Auditor Specialization, Audit Complexity and Auditor Switching on Timeliness of Financial Reporting 管理层所有权、行业审计师专业化、审计复杂性和审计师转换对财务报告及时性的影响

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-08-29 DOI: 10.36555/jasa.v7i2.2269

Dedik Nur Triyanto, Ajeng Luthfiyatul Farida, Namira Permata

{"title":"Effect of Management Ownership, Industry Auditor Specialization, Audit Complexity and Auditor Switching on Timeliness of Financial Reporting","authors":"Dedik Nur Triyanto, Ajeng Luthfiyatul Farida, Namira Permata","doi":"10.36555/jasa.v7i2.2269","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2269","url":null,"abstract":"This study aims to determine the effect of managerial ownership, auditor industry specialization, complexity audit, and auditor switching on the timeliness of submitting financial reports to Energy sector companies listed on the Indonesia Stock Exchange in 2017-2021. The method in this research is a quantitative research method. The population in this study are energy sector companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling technique in this study used a purposive sampling technique with 41 research samples within five years so that a total of 205 research data were obtained. Data analysis used descriptive statistical analysis method and logistic regression analysis using SPSS 26 software. The results showed that managerial ownership, auditor industry specialization, audit complexity had a positive effect on the timeliness of financial reporting, while switching auditors did not affect on the timeliness of financial reporting. The accuracy of submitting financial statements to companies tends to be influenced by factors such as high levels of managerial ownership, auditor industry specialization, and audit complexity, but the presence of switching auditors in the company does not affect the time of submission of financial statements.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349069","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

The Influence of Electronic Banking Transactions on Fee Base Income in Conventional Banking Listed on the Indonesia Stock Exchange for the 2018-2021 Period 电子银行交易对2018-2021年期间在印尼证券交易所上市的传统银行收费基础收入的影响

Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-08-29 DOI: 10.36555/jasa.v7i2.2267

Gina Anita, Debbie Christine

{"title":"The Influence of Electronic Banking Transactions on Fee Base Income in Conventional Banking Listed on the Indonesia Stock Exchange for the 2018-2021 Period","authors":"Gina Anita, Debbie Christine","doi":"10.36555/jasa.v7i2.2267","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2267","url":null,"abstract":"The background of this research is that there is still a research gap between the value of e-banking transactions and the value of fee-based income at several conventional banks listed on the Indonesia Stock Exchange. In addition, this research aims to find out how electronic banking transactions affect fee base income. The factors tested in this study are electronic banking transactions as the independent variable, while fee-based income is the dependent variable. The research method used is descriptive and verification method. The population in this study are conventional banks listed on the Indonesia Stock Exchange for the 2018-2021 period, totaling 41 banks. The sampling technique used is non-probability sampling with purposive sampling method, so that the total sample is 11 companies. The data analysis used is panel data regression analysis using Eviews. The results of the study show that electronic banking transactions and fee-based income in conventional banks listed on the Indonesia Stock Exchange for the 2018-2021 period tend to increase every year. In addition, the results of hypothesis testing show that electronic banking transactions have an effect on fee base income. The magnitude of the effect of electronic banking transactions on fee base income is 75.4%.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349216","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