发布求助
文献互助 智能选刊 最新文献

Jurnal Akuntansi Kontemporer最新文献

筛选
英文 中文
GENDER CHIEF EXECUTIVE OFFICER DAN CASH HOLDING 性别首席执行官丹现金持有
Jurnal Akuntansi Kontemporer Pub Date : 2022-05-01 DOI: 10.33508/jako.v14i2.3101
Taufik Hidayat, Annisaa Rahman
{"title":"GENDER CHIEF EXECUTIVE OFFICER DAN CASH HOLDING","authors":"Taufik Hidayat, Annisaa Rahman","doi":"10.33508/jako.v14i2.3101","DOIUrl":"https://doi.org/10.33508/jako.v14i2.3101","url":null,"abstract":"Research Purposes. This study aims to examine the effect of the chief executive officer gender on cash holding. Research Method. This study is a quantitative study with the dependent variable cash holding and the chief executive officer gender as the independent variable. Cash holding is measured by cash and cash equivalents divided by total assets, while gender chief executive officer is measured by the dummy variable female or male CEOs. This research was conducted on all non-financial companies listed on the Indonesia Stock Exchange in 2017-2019, with total sample company of 1134 companies - years. The research data was sourced from annual reports and financial reports, and data analyszed using multiple linear regression. Research Result and Findings. The results of this study indicate that the gender of the chief executive officer has a significant positive effect on cash holding. These findings provide support for the theory that women tend to avoid risk (risk aversion) and lack confidence in the decision-making process compared to men so they tend to have policies to hold more cash, which the findings of this study are in line with precautionary motives.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47691238","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 FENOMENA UNDERPRICING SEBAGAI STRATEGI PADA PERUSAHAAN GO PUBLIC DI INDONESIA
Jurnal Akuntansi Kontemporer Pub Date : 2022-05-01 DOI: 10.33508/jako.v14i2.3326
Patricia Diana
{"title":"ANALISIS FENOMENA UNDERPRICING SEBAGAI STRATEGI PADA PERUSAHAAN GO PUBLIC DI INDONESIA","authors":"Patricia Diana","doi":"10.33508/jako.v14i2.3326","DOIUrl":"https://doi.org/10.33508/jako.v14i2.3326","url":null,"abstract":"Research Purposes. This study aims to enrich findings about the underpricing phenomenon and to find underpricing trends in various economic conditions that affect stock market activity in the period of the year used in this study. Research Method. The underpricing phenomenon in this study was carried out in a reasonably long research period of 5 years from 2015 to 2019. A total of 72 companies were used as samples in the study. Data were analyzed using multiple regression analysis. Research Result and Findings. The results found that company size as measured by the number of company assets is the most significant factor for investors in determining their investment for companies that have just listed shares on the stock exchange. An assessment of a company's assets can be the basis for measuring risk, prospects, and the ability to provide returns in the future.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44302516","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
PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI 审计人员的更换是为了维护独立
Jurnal Akuntansi Kontemporer Pub Date : 2022-05-01 DOI: 10.33508/jako.v14i2.3534
Annisa Dini Fathonah, Darti Djuharni, Sonhaji Sonhaji
{"title":"PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI","authors":"Annisa Dini Fathonah, Darti Djuharni, Sonhaji Sonhaji","doi":"10.33508/jako.v14i2.3534","DOIUrl":"https://doi.org/10.33508/jako.v14i2.3534","url":null,"abstract":"Research Purposes. This study aims to examine and analyze factors related to auditor replacement. Research Method. The unit of analysis in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange, and 23 companies are taken as samples that meet the criteria, the total number observed is 92 in the form of annual reports for the 2016-2019 period. Data were analyzed using logistic regression analysis. Research Result and Findings. The results of this study reveal that management turnover and audit fees have no effect on auditor switching, while audit delay affects auditor switching. The results of this research are expected to be a consideration for companies in making decisions for auditor replacement.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43796365","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
PENGELOLAAN BELANJA PEMERINTAH DAMPAK JARING PENGAMAN SOSIAL DI MASA PANDEMI COVID-19 新冠肺炎世界社会保障
Jurnal Akuntansi Kontemporer Pub Date : 2022-05-01 DOI: 10.33508/jako.v14i2.3172
Yesi Mutia Basri, Yoland Prasetio, Susilatri Susilatri
{"title":"PENGELOLAAN BELANJA PEMERINTAH DAMPAK JARING PENGAMAN SOSIAL DI MASA PANDEMI COVID-19","authors":"Yesi Mutia Basri, Yoland Prasetio, Susilatri Susilatri","doi":"10.33508/jako.v14i2.3172","DOIUrl":"https://doi.org/10.33508/jako.v14i2.3172","url":null,"abstract":"Research Purposes. This study aims to observe how the financial management of the Riau Province government in dealing with the impact of social safety nets. Research Method. The research method used is a qualitative method with a type of case study. Data collection techniques using in-depth interviews, observation and documentation. To ensure data validity, triangulation techniques were used. Research Result and Findings. The results of the analysis show that at the budgeting stage the Riau Provincial Government carried out refocus and budget reallocation by budgeting 100 million financial assistance provided to people affected by Covid-19 through BLT and basic food assistance. At the administrative stage, there was a problem, namely the unavailability of valid data in the distribution of aid to the community so that the assistance could not be fully disbursed to third parties. At the aid distribution stage, a problem was found, namely the amount of aid that was not fully received by the community due to an error in the aid distribution system. This research contributes to the government in making policies in local financial management regarding social safety nets in a disaster emergency.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45745841","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
AKUNTANSI DAN AKUNTABILITAS NGO: IMPLEMENTASI GLOBAL FUND, BUDAYA MENOLONG, DAN PENGETAHUAN AKADEMISI NGO账户和账户：全球基金、BUDAY MENOLONG和ADEMISSION通知的实施
Jurnal Akuntansi Kontemporer Pub Date : 2022-05-01 DOI: 10.33508/jako.v14i2.3519
Nisfatul Izzah
{"title":"AKUNTANSI DAN AKUNTABILITAS NGO: IMPLEMENTASI GLOBAL FUND, BUDAYA MENOLONG, DAN PENGETAHUAN AKADEMISI","authors":"Nisfatul Izzah","doi":"10.33508/jako.v14i2.3519","DOIUrl":"https://doi.org/10.33508/jako.v14i2.3519","url":null,"abstract":"Research Purposes. This study aims to produce research on the development of new products of NGO accountability. This study describes the implementation and accounting treatment of foreign grants The Global Fund AIDS Tuberculosis and Malaria (GFATM) in Sub Recipient TB Care ‘Aisyiyah Jatim (SR). Research Methods. This study uses qualitative methods with data triangulation instruments. Research Result and Findings. The results showed that GFATM grant accounting process and accountability is very systematic, structured, complete and strict. Accountability can be realized from a helping behavior and providing NGO accounting education from the academic level. The implementation of foreign grant accounting and NGO accountability in this study is very important both empirically and theoretically as a reference for NGO managers, foreign grant activists and new knowledge from academics. Beneficiaries can prepare accounting and accountability of non-profit organizations properly and correctly.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48795020","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
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KAP DI JAKARTA PADA PERIODE 2020 因素——影响2020年雅加达引擎盖审计质量的因素
Jurnal Akuntansi Kontemporer Pub Date : 2022-03-23 DOI: 10.24912/jka.v2i1.18120
Michael Jovanca Ega, Hendang Tanusdjaja
{"title":"FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KAP DI JAKARTA PADA PERIODE 2020","authors":"Michael Jovanca Ega, Hendang Tanusdjaja","doi":"10.24912/jka.v2i1.18120","DOIUrl":"https://doi.org/10.24912/jka.v2i1.18120","url":null,"abstract":"This research aims to examine the effect of auditor independence, auditor competence, audit fee, and audit tenure on audit quality. Primary data is the data used in this study. 94 questionnaires were distributed and 94 questionnaires were sent with the help of Google forms. The questionnaires returned and were used were 91 questionnaires. Data processing was performed using the logistic regression analysis method using SPSS version 25. The results obtained from this study indicate that auditor independence and auditor competence have a positive significant influence on audit quality. Meanwhile, audit fee and audit tenure didn’t have a significant influence on audit quality","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"61 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78676797","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 FRAUD PENTAGON DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL STATEMENT FRAUD BENEISH MODEL 彭格鲁欺诈五角大楼丹公司治理，即财务报表欺诈受益模型
Jurnal Akuntansi Kontemporer Pub Date : 2022-03-23 DOI: 10.24912/jka.v2i1.18124
Vicky Yuvin, Partogian Sormin
{"title":"PENGARUH FRAUD PENTAGON DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL STATEMENT FRAUD BENEISH MODEL","authors":"Vicky Yuvin, Partogian Sormin","doi":"10.24912/jka.v2i1.18124","DOIUrl":"https://doi.org/10.24912/jka.v2i1.18124","url":null,"abstract":"This study aims to obtain evidence related to the effect of fraud pentagon theory and corporate governance on financial statement fraud. This study is conducted by selecting a sample of a manufacturing company which is listed on the Indonesia Stock Exchange in year 2014 – 2018. The samples obtained are 450 data. The independent variable in this study is the fraud pentagon which are consist of pressure, opportunity, rationalization, competence, arrogance also corporate governance variables. This study uses multiple linear regression analysis and is processed by using IBM SPSS 22 software. The result of this study partially indicates that pressure, opportunity, rationalization, arrogance and corporate governance variables have no positive effect on financial statement fraud. While the competence variabel has a positive effect on financial statement fraud.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"49 11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75278580","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
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, DAN SUKU BUNGA TERHADAP NILAI PERUSAHAAN 盈利能力的影响,流动性、资本结构和利率对公司价值
Jurnal Akuntansi Kontemporer Pub Date : 2022-03-23 DOI: 10.24912/jka.v2i1.18121
Novita Sari Dewi Tandiawan, Jonnardi Jonnardi
{"title":"PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, DAN SUKU BUNGA TERHADAP NILAI PERUSAHAAN","authors":"Novita Sari Dewi Tandiawan, Jonnardi Jonnardi","doi":"10.24912/jka.v2i1.18121","DOIUrl":"https://doi.org/10.24912/jka.v2i1.18121","url":null,"abstract":"This study aims to determine the effect of profitability, liquidity, and capital structure on the value of the firm with interest rates as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange. The method of determining the sample was by scanning sampling, the number of samples obtained was 34 companies in the mining sector. The random Effect Model was used for this research using Eviews application version 9.0. Research result indicates that liquidity has a significant positive effect on the firm’s value, while profitability and capital structure has no significant effect on the firm’s value, interest rates as a moderating variable also has no proof in moderating the relationship between capital structure and value of the firm.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76660955","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
PENGGUNAAN FRAUD PENTAGON MODEL DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN PROPERTY & REAL ESTATE 彭家南欺诈案五角大楼模型dalam mendeteksi欺诈案财务报表彭家南房地产
Jurnal Akuntansi Kontemporer Pub Date : 2022-03-23 DOI: 10.24912/jka.v2i1.18122
Rafferty Raditya, Jamaludin Iskak
{"title":"PENGGUNAAN FRAUD PENTAGON MODEL DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN PROPERTY & REAL ESTATE","authors":"Rafferty Raditya, Jamaludin Iskak","doi":"10.24912/jka.v2i1.18122","DOIUrl":"https://doi.org/10.24912/jka.v2i1.18122","url":null,"abstract":"The purpose of this research is to examine the effect of the fraud pentagon elements, which consist of pressure, opportunity, rationalization, competence, and arrogance toward the occurrence of fraudulent financial statements with the audit committee as a moderating variable on property and real estate companies that listed in Indonesia Stock Exchange for the period of 2015 - 2019. This research used 145 data from property and real estate companies listed in the Indonesian Stock Exchange with a sample selection method based on purposive sampling. The hypothesis analysis was tested using multiple linear regression analysis which is operated by Eviews 9 and Microsoft Excel 2019. The result of this research states that variable financial targets have a positive effect on fraudulent financial statements and the audit committee is able to moderate the effect of financial targets towards the fraudulent financial statement, while there is no effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward fraudulent financial statement and audit committee is not able to moderate the effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward the fraudulent financial statement.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"68 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85860111","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 VOLUME EMISI KARBON, PENGUNGKAPAN EMISI KARBON, PENGUNGKAPAN PRAKTIK MANAJEMEN EMISI KARBON TERHADAP KINERJA PERUSAHAAN 碳排放量的影响，碳排放的披露，碳排放管理对公司绩效的实践的披露
Jurnal Akuntansi Kontemporer Pub Date : 2022-03-23 DOI: 10.24912/jka.v2i1.18123
Sitti Adrati, Yvonne Augustine
{"title":"PENGARUH VOLUME EMISI KARBON, PENGUNGKAPAN EMISI KARBON, PENGUNGKAPAN PRAKTIK MANAJEMEN EMISI KARBON TERHADAP KINERJA PERUSAHAAN","authors":"Sitti Adrati, Yvonne Augustine","doi":"10.24912/jka.v2i1.18123","DOIUrl":"https://doi.org/10.24912/jka.v2i1.18123","url":null,"abstract":"This research aims to analyze the effect of volume of carbon emission, carbon emission disclosure and carbon management practice disclosure on company performance. This study used the size of the company as a control variable with a price to book value as an indicator. This research was conducted using multiple regression models with a sample of 151 companies from the Indonesian Sustainability Award in the period 2016 - 2018. The instrument of this research was adapted from CDP Questionnaires to score the disclosure of Carbon Management Practice. While emission carbon disclosure was a dummy variable and volume of carbon emission used the quantity of volume carbon emission was reported in sustainability reporting. The research found that volume of carbon emission has a negative relationship with firm performance while disclosure of carbon emission doesn’t have a relationship with firm performance. Disclosure of Carbon Management Practice has a positive relationship with firm performance using CDP Questionnaires as a tool of measurement.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89481998","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信