FINANCIAL: JURNAL AKUNTANSI最新文献_第2页

DETERMINANT OF THE AUDITOR SWITCHING ON MANUFACTURING COMPANY IN INDONESIA STOCK EXCHANGE 印尼证券交易所制造业公司的审计师转换的决定因素

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2022-06-29 DOI: 10.37403/financial.v8i1.431

A. Ikhsan, Esa Setiana, S. Hidayat, Yerisma Welly

引用次数: 0

FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH DI PROVINSI JAWA TIMUR

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2022-06-24 DOI: 10.37403/financial.v8i1.372

Nanik Kustianingsih, A. Andriana, Oktaviani Ari Wardhaningrum

{"title":"FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH DI PROVINSI JAWA TIMUR","authors":"Nanik Kustianingsih, A. Andriana, Oktaviani Ari Wardhaningrum","doi":"10.37403/financial.v8i1.372","DOIUrl":"https://doi.org/10.37403/financial.v8i1.372","url":null,"abstract":"Penelitian ini bertujuan untuk menguji secara empiris terjadinya fenomena flypaper effect pada pendapatan asli daerah dan dana alokasi umum terhadap belanja daerah di Provinsi Jawa Timur. Flypaper effect dapat terjadi jika suatu daerah memiliki pendapatan asli daerah yang rendah, sehingga pemerintah daerah tersebut memiliki ketergantungan terhadap dana transfer dari pusat. Ketergantungan dana transfer dari pusat menjadi hal yang menarik di tengah penerapan otonomi daerah yang semakin mapan. Penelitian ini menganalisis 37 kabupaten/kota dari total 38 kabupaten/kota di Provinsi Jawa Timur, satu kabupaten/kota dikeluarkan dari sampel penelitian karena data yang tidak tersedia. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan teknik analisis analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pendapatan daerah dan dana alokasi umum berpengaruh terhadap belanja daerah di Provinsi Jawa Timur. Pengujian lebih lanjut menunjukkan terjadinya fenomena flypaper effect di Provinsi Jawa Timur.Kata kunci: Belanja Daerah, Dana Alokasi Umum, Flypaper Effect, Pendapatan Asli Daerah","PeriodicalId":339112,"journal":{"name":"FINANCIAL: JURNAL AKUNTANSI","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121735461","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 SISTEM PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE DALAM MENCEGAH KECURANGAN DENGAN MODERASI MORALITAS INDIVIDU 分析内部控制系统和良好的公司治理，以防止损害个人道德的适度

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2022-06-24 DOI: 10.37403/financial.v8i1.386

Atik Isniawati, Afifah Salsabella, Oryza Sativa Heningtyas

{"title":"ANALISIS SISTEM PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE DALAM MENCEGAH KECURANGAN DENGAN MODERASI MORALITAS INDIVIDU","authors":"Atik Isniawati, Afifah Salsabella, Oryza Sativa Heningtyas","doi":"10.37403/financial.v8i1.386","DOIUrl":"https://doi.org/10.37403/financial.v8i1.386","url":null,"abstract":"Internal Good Corporate Governance Individu Kota Penelitian menggunakan sampel 51 responden menggunakan metode convenience sampel. Data yang diolah menggunakan model regresi linear berganda dan Moderate Regression Analyze (MRA). Alat yang digunakan penelitian ini adalah SPSS versi Hasil penelitian menunjukkan Abstract This study aims to determine the impact of internal control system and good corporate governance to prevention fraudulent financial reports and individual morality as a moderating variable. The population of this research consists of the District Office in the City of Bekasi. In this research, 51 respondents were selected using the convenience sampling method. Data were analyzed using the multiple linear regression model and Moderate Regression Analyze (MRA). The results showed that internal control system the internal control system has a influential but not significant on the prevention of fraudulent financial statements, while good corporate governance has a significant positive effect on the prevention of fraudulent financial statements. However, individual morality unable to moderate the impact of internal control system and good corporate governance on the prevention of fraudulent financial statements","PeriodicalId":339112,"journal":{"name":"FINANCIAL: JURNAL AKUNTANSI","volume":"744 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123885148","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: 1

THE EFFECT OF SELF EFFICACY, GOAL ORIENTATION AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT 自我效能感、目标导向和服从压力对审计判断的影响

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2022-06-24 DOI: 10.37403/financial.v8i1.361

Novi Darmayanti, Rindang Nur Anggraeni, M. Suhardiyah, Judi Suharsono

引用次数: 0

IMPLEMENTASI GREEN ACCOUNTING (AKUNTANSI LINGKUNGAN) DI INDONESIA: STUDI LITERATUR 印尼绿色会计实施:文献研究

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2022-06-24 DOI: 10.37403/financial.v8i1.368

Chairia Chairia, Jenni Veronika Br Ginting, Polin Ramles, Felik Ginting

{"title":"IMPLEMENTASI GREEN ACCOUNTING (AKUNTANSI LINGKUNGAN) DI INDONESIA: STUDI LITERATUR","authors":"Chairia Chairia, Jenni Veronika Br Ginting, Polin Ramles, Felik Ginting","doi":"10.37403/financial.v8i1.368","DOIUrl":"https://doi.org/10.37403/financial.v8i1.368","url":null,"abstract":"A polluted environment either directly or indirectly causes environmental damage. Damage to nature creates an imbalance and powerlessness of the environment, so that the lives of humans and other living things are disturbed. The goal of green accounting is to increase the amount of relevant information that is made available to those who need or use it. The success of Green Accounting does not only depend on the accuracy in classifying all costs incurred by the company, but also the ability and accuracy of the company's accounting data to reduce the environmental impact arising from the company's activities. This research method is Literature Review or literature review. A literature review study is a method used to collect data or sources related to a particular topic that can be obtained from various sources such as journals, books, internet, and other libraries. The results of this study are that with green accounting the company will be very supportive in the evaluation process such as environmental activities, especially the analysis of waste problems. Through the publication of environmental cost reporting, it will certainly help stakeholders to evaluate environmental conservation and improve environmental management efficiency to support business continuity in the present and in the future. Unfortunately, in practice, some companies often do not report the bad news they face, so that reporting on environmental costs is not effective","PeriodicalId":339112,"journal":{"name":"FINANCIAL: JURNAL AKUNTANSI","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122706116","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: 1

PERILAKU CEO DAN PENURUNAN NILAI GOODWILL: STUDI KEPERILAKUAN KEPERCAYAAN DIRI BERLEBIH 首席执行官的行为与GOODWILL价值的下降:过度自信行为研究

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2022-06-24 DOI: 10.37403/financial.v8i1.336

Martiana Riawati Utami, Maryam Agustine Huwaidah Rashid, Albertus Henri Listyanto Nugroho

{"title":"PERILAKU CEO DAN PENURUNAN NILAI GOODWILL: STUDI KEPERILAKUAN KEPERCAYAAN DIRI BERLEBIH","authors":"Martiana Riawati Utami, Maryam Agustine Huwaidah Rashid, Albertus Henri Listyanto Nugroho","doi":"10.37403/financial.v8i1.336","DOIUrl":"https://doi.org/10.37403/financial.v8i1.336","url":null,"abstract":"Penelitian ini bertujuan menyelidiki tendensi CEO untuk mencatat adanya penurunan nilai goodwill perusahaan ketika CEO memiliki perilaku berkepercayaan diri berlebih. Penelitian ini memberikan kebaharuan dengan memberikan penjelasan pencatatan penurunan nilai goodwill dengan sudut pandang keperilakuan. Selanjutnya, penelitian ini menggunakan latar belakang negara berkembang yang memiliki karateristik pendapatan menegah kebawah dan memiliki ketidakpastian ekonomi masa depan. Kedua pembaharuan tersebut memberikan penjelasan yang lengkap mengenai fenomena penurunan nilai goodwill. Abstract This research aims to investigate the tendency of CEOs to record the value of a company's goodwill impairment when the CEO has over-confidence behavior. This research provides the newest by explaining the recording of the decline in the company's goodwill value from a behavioral point of view. Furthermore, this research uses a developing country with lower-middle-income characteristics and future economic uncertainty. Both of these newest provide a complete explanation of the phenomenon of goodwill impairments. The proxy used to measure over-confidence is capital expenditure and the recording of goodwill impairment is delta goodwill. This research uses a sample of all companies listed on the Indonesia Stock Exchange from 2012 to 2019 with 878 observational data. The data analysis method used to examine the relationship between over-confidence and recording of goodwill impairment is Tobit regression. The test results show an association between overconfidence and the recording of the declining company's goodwill value. This research has implications for investors who can put more trust in companies that have high acquisition rates because these companies tend to fulfill financial reporting guidelines.","PeriodicalId":339112,"journal":{"name":"FINANCIAL: JURNAL AKUNTANSI","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131633284","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 STRUKTUR ASET, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PULP DAN KERTAS YANG TERDAFTAR DI BURSA EFEK INDONESIA 资产结构、资本结构和企业规模对印尼证券交易所上市的纸业次级公司价值的影响

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2022-06-24 DOI: 10.37403/financial.v8i1.397

Ade Nova Lina Sinaga, Darwin Lie, Ady Inrawan, Christine Dewi Nainggolan

{"title":"PENGARUH STRUKTUR ASET, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PULP DAN KERTAS YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Ade Nova Lina Sinaga, Darwin Lie, Ady Inrawan, Christine Dewi Nainggolan","doi":"10.37403/financial.v8i1.397","DOIUrl":"https://doi.org/10.37403/financial.v8i1.397","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui gambaran Struktur Aset, Struktur Modal, Ukuran Perusahaan, dan Nilai Perusahaan dan untuk mengetahui pengaruh Struktur Aset, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Hasil penelitian ini dapat disimpulkan sebagai berikut : 1.Rata-rata struktur aset, ukuran perusahaan dan nilai perusahaan cenderung meningkat, sedangkan struktur modal cenderung menurun. 2. Dari hasil pengujian regresi linier berganda diketahui bahwa Struktur Aset berpengaruh negatif, sedangkan Struktur Modal dan Ukuran Perusahaan berpengaruh positif terhadap Nilai Perusahaan. 3. Dari hasil pengujian regresi linier sederhana diketahui bahwa Struktur Aset dan Struktur Modal berpengaruh negatif, sedangkan Ukuran Perusahaan berpengaruh positif terhadap Nilai Perusahaan. 4. Hasil uji koefisien Struktur Aset, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan diketahui bahwa terdapat hubungan yang rendah antara variabel bebas dengan variabel terikat. Sementara untuk hasil koefisien determinasi diketahui bahwa Struktur Aset, Struktur Modal, dan Ukuran Perusahaan mampu menjelaskan Nilai Perusahaan dan sisanya dijelaskan oleh variabel lain atau faktor lain yang tidak diteliti pada penelitian ini seperti keputusan investasi, perputaran piutang, dan sebagainya. 5. Menurut hasil uji F diketahui bahwa Struktur Aset, Struktur Modal, dan Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan. 6. Hasil uji t Struktur Aset, Struktur Modal berpengaruh negatif dan tidak signifikan sedangkan ukuran perusahaan berpengaruh positif dan tidak signifikan terhadap nilai perusahaan.Kata kunci: Struktur Aset, Struktur Modal, Ukuran Perusahaan, dan Nilai Perusahaan","PeriodicalId":339112,"journal":{"name":"FINANCIAL: JURNAL AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130195050","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 RELATIONSHIP BETWEEN RETURN ON ASSETS AND FIRM SIZE IN INFLUENCING THE LEVELING OF COMPANY PROFITS 资产收益率与企业规模的关系对企业利润均衡的影响

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2022-06-24 DOI: 10.37403/financial.v8i1.396

Nugrahini Kusumawati, J. W. Kusuma

引用次数: 0

KEBIJAKAN EARMARKING PAJAK BAHAN BAKAR KENDARAAN BERMOTOR UNTUK PENGENDALIAN LINGKUNGAN DI DAERAH ISTIMEWA YOGYAKARTA 日惹特别地区环境控制机动车辆燃油使用费政策

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2022-06-24 DOI: 10.37403/financial.v8i1.339

Mifta Septia Ningsih, T. M. Putranti

{"title":"KEBIJAKAN EARMARKING PAJAK BAHAN BAKAR KENDARAAN BERMOTOR UNTUK PENGENDALIAN LINGKUNGAN DI DAERAH ISTIMEWA YOGYAKARTA","authors":"Mifta Septia Ningsih, T. M. Putranti","doi":"10.37403/financial.v8i1.339","DOIUrl":"https://doi.org/10.37403/financial.v8i1.339","url":null,"abstract":"This study comprehensively analyzed the earmarking policy on motor vehicle fuel tax as an environmental control in the Special Region of Yogyakarta. This qualitative study systematically described relevant literature to be compared with the implementation of earmarking policies in the Special Region of Yogyakarta. Earmarking policy played a major role in environmental taxes for its revenue can be directly allocated for the improvement of the environment and social sector of the community. The result of the analysis showed that the Special Region of Yogyakarta has made clear regulations on the allocation of motor vehicle fuel tax levies for the prevention of environmental damage and air pollution through Regional Regulation Number 3 of 2011. The implementation also implied strong justification for the application of the earmarking policy. Furthermore, the argument of implementation earmarking policy also provided funds for local governments. The amount of the allocation is 10%. However, this tax revenue is not the only source that is used to fund environmental control programs under the authority of the Environment and Forestry Service. These conditions can imply weak justification for the implementation of earmarking policy.","PeriodicalId":339112,"journal":{"name":"FINANCIAL: JURNAL AKUNTANSI","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125434961","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

PENGHINDARAN PAJAK PADA MASA PANDEMI COVID 19 DENGAN FINANCIAL CONSTRAINS SEBAGAI PEMODERASI

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2022-06-24 DOI: 10.37403/financial.v8i1.387

Dian Indriana Hapsari, Julia Ratnawati

{"title":"PENGHINDARAN PAJAK PADA MASA PANDEMI COVID 19 DENGAN FINANCIAL CONSTRAINS SEBAGAI PEMODERASI","authors":"Dian Indriana Hapsari, Julia Ratnawati","doi":"10.37403/financial.v8i1.387","DOIUrl":"https://doi.org/10.37403/financial.v8i1.387","url":null,"abstract":"riset ini. Variabel yang digunakan pada riset ini ialah Thin Capitalization, Transfer Pricing, Multinationality, dan Financial Constrains sebagai variabel independen. Sementara itu Financial Constrains juga diajukan sebagai variabel moderasi. Riset ini menunjukkan jika yang melaksanakan penghindaran pajak dipengaruhi secara signifikan positif oleh Thin Capitalization, Transfer Pricing, Multinationality dan Financial Constraints . Lebih lanjut, bahwa Financial Constraints memperkuat pengaruh Thin Capitalization, Transfer Pricing, dan Multinationality kepada Penghindaran Pajak. Abstract Tax avoidance is the cause of Indonesia's low tax ratio. Data from the Tax Justice Network in 2020 shows tax avoidance by companies of as much as Rp. 67.6 trillion. This study aims to examine tax avoidance influenced by thin capitalization, transfer pricing, multinationality, and financial constraints as moderating variables. This study uses a quantitative method. Purposive sampling was chosen as the sampling technique. The financial statements of companies listed on the IDX during 2017-2020 are the focus of this research. This research consisted of 193 populations, and through the specified criteria, 84 companies were selected as samples. A multiple linear regression analysis technique is used in this research. The variables used in this research are thin capitalization, transfer pricing, multinationality, and financial constraints as independent variables. Meanwhile, financial constraints were also proposed as a moderating variable. This research shows that those who carry out tax avoidance are significantly influenced positively by thin capitalization, transfer pricing, multinationality, and financial constraints. Furthermore, financial constraints strengthen the influence of thin capitalization, transfer pricing, and multinationality on tax avoidance.","PeriodicalId":339112,"journal":{"name":"FINANCIAL: JURNAL AKUNTANSI","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114500072","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