Jurnal Akuntansi Indonesia最新文献

{"title":"PERAN NORMA DAN SANKSI TERHADAP PENINGKATAN KEPATUHAN PAJAK SUKARELA DAN PAKSAAN","authors":"Nora Hilmia Primasari","doi":"10.30659/jai.11.1.59-72","DOIUrl":"https://doi.org/10.30659/jai.11.1.59-72","url":null,"abstract":"The problem that is being faced by the Indonesian government is due to the non-fulfillment of the target of state revenues from taxes in recent years, making voluntary tax compliance and coercive tax compliance interesting for research. The current development of the theory of tax compliance states that social-psychological factors have as important a role as deterrence factors. This study analyzes the influence, personal norms, social norms, national norms","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79242198","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}

{"title":"Analisis Faktor Faktor yang Mempengaruhi Kecurangan (Fraud) untuk Mewujudkan Sustainable Development Goals (SDGs)","authors":"Erna Sudarmawanti, Fudji Sri Mar'ati, Budi Riyanti","doi":"10.30659/jai.11.1.14-25","DOIUrl":"https://doi.org/10.30659/jai.11.1.14-25","url":null,"abstract":"Fraud in the government sector is the perception of employees in government agencies about fraud that often occurs. This study raises the issue of how the influence of organizational justice, compliance with control systems and organizational commitment to fraud. This study aims to determine the variables that affect fraud. Fraud is influenced by organizational justice, internal control system compliance and organizational commitment. The sample in this study is 184 data on employees who are actively working in the Salatiga City Service. The permanent employee in question is a permanent Civil Servant (PNS) who works in the Salatiga City Service. The search for data by distributing questionnaires was given to employees who are actively working in the Salatiga City Service. The tools used as measurement and data collection are in the form of a questionnaire, a set of test questions, observation sheets and so on. The analytical technique used is the SPSS 25 program with multiple regression analysis. The results of this study explain that organizational justice and internal control system compliance have a significant positive effect on fraud while organizational commitment has a significant negative effect on fraud.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91308361","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}

{"title":"The Influence of Previous Year's Audit Opinions, Auditor Reputation, Company Growth, and Profitability on Going Concern Audit Opinions","authors":"Niken Lestari Putri, N. Inayati, E. Haryanto, E. Setyadi","doi":"10.30659/jai.11.1.1-20","DOIUrl":"https://doi.org/10.30659/jai.11.1.1-20","url":null,"abstract":"The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion. The sample used in this emperical study was mining companies listed on the Indonesia Stock Exchange in the 2014-2019 period. Purposive sampling was used to collect as many as 29 samples of research firms over the course of six years. The data used was secondary data collected from that Indonesian Stock Exchange and each company's website. The data analysis technique used is logistic regression. The study revealed that auditor reputation opinion and company growth had no effect on going concern audit opinion. While the audit opinion variable in previous years has a significant effect on going concern audit opinion, and the profitability variable had a negative effect on going concern audit opinion. Keywords: Audit Opinion Years Previously, Auditor Reputation, Company Growth, Profitability, and Going Concern Audit Opinion.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76526494","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}

{"title":"PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA BAGI HASIL TERHADAP BELANJA MODAL KABUPATEN / KOTA DI PROVINSI JAWA TENGAH TAHUN 2015-2018","authors":"Sifa Asri Trisnani, Wikan Isthika","doi":"10.30659/jai.11.1.26-36","DOIUrl":"https://doi.org/10.30659/jai.11.1.26-36","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73489388","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}

{"title":"Peranan E-Commerce dalam Meningkatkan Daya Saing Keuangan Inklusif UMKM di Kabupaten Kudus yang Berbasis Fintech","authors":"Zuliyati Zuliyati, Wiwit Agus Triyanto, R. Handayani","doi":"10.30659/JAI.10.2.187-199","DOIUrl":"https://doi.org/10.30659/JAI.10.2.187-199","url":null,"abstract":"Online-based trading changes the traditional trading paradigm, through meetings between consumers and merchants turning into online transactions without distance and time limits. E-commerce changes MSME to trade online by utilizing the internet and the web, so that e-commerce makes the buying and selling process not hindered by distance and time. This change has led to the emergence of Fintech (Financial Technology). Many MSME have gone out of business because they cannot compete with MSME that can take advantage of technology in managing their businesses. This study aims to analyze the effect of e-commerce on fintech-based financial management at MSME in Kudus Regency, so it is hoped that e-commerce will have a role in increasing the competitiveness of fintechbased financial inclusion in Kudus Regency. The population used is the MSME in Kudus district. The sample selection using the purposive sampling technique with the criteria for MSME who are members of the shopee community. This study uses linear regression analysis. Keywords : Fintech, E-commerce, MSME Perdagangan berbasis online mengubah paradigma perdagangan tradisional, melalui pertemuan antara konsumen dan pedagang berubah menjadi transaksi online tanpa batas jarak dan waktu. E-commerce  mengubah UMKM untuk melakukan perdagangan secara online  dengan memanfaatkan internet dan web, sehingga  e-commerce menjadikan proses jual beli tidak terhalang jarak dan waktu. Perubahan inilah yang mendorong munculnya Fintech (Financial Technologi). Banyak UMKM gulung tikar karena kalah bersaing dengan UMKM yang bisa memanfaatkan teknologi dalam mengelola bisnisnya. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh e-commerce terhadap pengelolaan keuangan berbasis fintech  pada UMKM di Kabupaten Kudus, sehingga diharapkan e-commerce mempunyai peranan dalam meningkatkan daya saing keuangan inklusif UMKM di Kabupaten Kudus berbasis fintech. Populasi yang digunakan adalah UMKM pelaku e-commerce di kabupaten Kudus dengan pemilihan sampel menggunakan metode Teknik purposive sampling dengan kriteria UMKM yang tergabung dalam komunitas shopee. Penelitian ini menggunakan analisis regresi linier sederhana. Keywords : Fintech, E-commerce, UMKM","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86778699","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}

{"title":"Perceived Effects of Electronic Filing and Billing Systems for Lecturers as Researchers","authors":"Juli Ratnawati, Nataliastyo Tah","doi":"10.30659/JAI.10.2.147-160","DOIUrl":"https://doi.org/10.30659/JAI.10.2.147-160","url":null,"abstract":"Tax is the main source of government revenue so that the government strives to make taxpayers more obedient in carrying out their obligations. The provision of information technology is a breakthrough made by the government to improve taxpayer compliance. The purpose of this study is to analyze the use of e-filing and e-billing applications for tax compliance and the understanding of lecturers in their role as researchers and taxpayers. The study used the theories of Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA) for explaining the correlation between variables used. The sampling technique used purposive sampling, and the respondents in this study were 123 lecturers as researchers in Semarang City who used the e-filing system in their tax reporting and understood the use of the e-billing system as a tax payment application. The analysis technique used was multiple regression analysis. The results of the study showed that the use of e-filing and e-billing actually affects the researchers' tax compliance.Keywords: compliance, e-billing, e-filing, system, taxABSTRAKPajak adalah sumber utama pendapatan pemerintah sehingga pemerintah berupaya membuat pembayar pajak lebih patuh dalam menjalankan kewajibannya. Penyediaan teknologi informasi merupakan terobosan yang dilakukan oleh pemerintah untuk meningkatkan kepatuhan wajib pajak. Tujuan dari penelitian ini adalah untuk menganalisis penggunaan aplikasi e-filing dan e-billing untuk kepatuhan pajak dan pemahaman dosen dalam perannya sebagai peneliti dan juga sebagai pembayar pajak. Penelitian ini menggunakan teori Technology Acceptance Model (TAM) dan Theory of Reasoned Action (TRA) untuk menjelaskan korelasi antara variabel yang digunakan. Teknik pengambilan sampel menggunakan purposive sampling, dan responden dalam penelitian ini adalah 123 dosen sebagai peneliti di Kota Semarang yang menggunakan sistem e-filing dalam pelaporan pajak mereka dan memahami penggunaan sistem e-billing sebagai aplikasi pembayaran pajak. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa penggunaan e-filing dan e-billing mampu mempengaruhi kepatuhan pajak para dosen sebagai peneliti.Kata kunci: kepatuhan, e-billing, e-filing, sistem; pajak","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80604489","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}

{"title":"Faktor-Faktor yang Mempengaruhi Keputusan Penggunaan Ojek Online di Kota Tegal pada Masa Pandemi Covid 19","authors":"Bahri Kamal, Erni Unggul Sedya Utami, Nizam Zamami","doi":"10.30659/JAI.10.2.111-128","DOIUrl":"https://doi.org/10.30659/JAI.10.2.111-128","url":null,"abstract":"This study was aimed to test and analyze how much influence internal and external factors have on the decisions of online motorcycle taxi users in Tegal City. The sampling technique used in this study was a convenience sampling method. The sample used in this study were 118 respondents who had used online motorcycle taxi transportation. The data used in this study were primary data and secondary data with data collection techniques using observation, interviews, literature study, and questionnaires. Data analysis techniques used in this study were validity test; reliability test; classical assumption test namely normality test, multicollinearities, heteroscedasticity, and autocorrelation; multiple regression analysis, t-test (partial), f-test (simultaneous), and the coefficient of determination.  The results of data analysis are known based on the results of hypothesis testing that the internal factor variable (x 1 ) partially affects the decision of online motorcycle taxi users, the external factor variable (x 2 ) partially affects the decision of online motorcycle taxi users and internal factor variables and external variables simultaneously influence the decisions of online motorcycle taxi users. Keywords : Internal Factors, External Factors, User Decisions ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis seberapa besar pengaruh faktor internal dan faktor eksternal terhadap keputusan pengguna ojek online di Kota Tegal. Teknik pengambilan sampel menggunakan metode convenience sampling. Sampel yang digunakan dalam penelitian ini sebanyak 118 responden yang pernah menggunakan transportasi ojek online di Kota Tegal. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder dengan teknik pengumpulan data dengan metode observasi, wawancara, studi pustaka dan kuesioner. Teknik analisis data menggunakan (1) Uji validitas, (2) Uji reliabilitas, (3) Uji asumsi klasik, yaitu uji normalitas, multikolineartas, heteroskedastisitas, dan autokorelasi, (4) Analisis regresi berganda, uji t (parsial), uji f (simultan), dan koefisien determinasi. Hasil analisis data diketahui berdasarkan hasil uji hipotesis bahwa variabel faktor internal (x1) secara parsial berpengaruh terhadap keputusan pengguna ojek online, variabel faktor eksternal (x2) secara parsial berpengaruh terhadap keputusan pengguna ojek online serta variabel faktor internal dan variabel eksternal berpengaruh secara simultan terhadap keputusan pengguna ojek online. Kata Kunci : Faktor Internal, Faktor Eksternal, Keputusan Pengguna","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"2017 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73325183","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}

{"title":"Determinan Konservatisme Akuntansi: Bukti Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia","authors":"Maria Goreti Kentris Indarti, Jacobus Widiatmoko, Achmad Badjuri, Tri Ambarwati","doi":"10.30659/JAI.10.2.161-174","DOIUrl":"https://doi.org/10.30659/JAI.10.2.161-174","url":null,"abstract":"The principle of conservatism is one of the most influential factors in accounting judgments. However, the phenomenon shows that many companies do not apply the principles of accounting conservatism. The main objective of this study is to examine the effect of managerial ownership, investment opportunity set, and financial distress on the practice of accounting conservatism. This study uses all manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period 2016 to 2019 as the population. Based on the purposive sampling method, obtained as many as 246 observations. The hypothesis in this study was tested using multiple linear regression. The results prove that managerial ownership has a positive effect on the practice of accounting conservatism. However, the variable investment opportunity set and financial distress do not affect the practice of accounting conservatism by management. Profitability and leverage have a role as control variables with negative and positive effects on accounting conservatism, respectively. Keywords : Accounting conservatism, managerial ownership, investment opportunity set, financial distress ABSTRAK Prinsip konservatisme merupakan salah satu faktor yang paling berpengaruh dalam penilaian akuntansi. Namun, fenomena menunjukkan bahwa banyak perusahaan tidak menerapkan prinsip konservatisme akuntansi.  Penelitian ini bertujuan untuk menguji pengaruh variable kepemilikan manajerial, investment opportunity set , dan financial distress terhadap praktik konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Berdasarkan metode pemilihan sampel  purposive sampling , diperoleh data sebanyak 246. Hasil pengujian hipotesis dengan menggunakan regresi ordinary least square menunjukkan bahwa kepemilikan manajerial berpengaruh positif terhadap konservatisme akuntansi. Sebaliknya, variabel investment opportunity set dan financial distress tidak berpengaruh terhadap konservatisme akuntansi. Sesuai dengan yang diprediksi, variabel profitabilitas dan leverage sebagai variabel kontrol masing-masing menunjukkan pengaruh negatif dan positif terhadap konservatisme akuntansi. Kata kunci :     Konservatisme akuntansi, kepemilikan manajerial, investment opportunity set, financial distress","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81447654","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}

{"title":"Desain Aplikasi Akuntansi pada LAZISMU Lamongan","authors":"Isnaini Hidayatun Muharromah, Nur Rochman Fatoni, Dessy Noor Farida","doi":"10.30659/JAI.10.2.129-146","DOIUrl":"https://doi.org/10.30659/JAI.10.2.129-146","url":null,"abstract":"This writing aims to design an information system that produces applications regarding accounting on zakat contained in amil zakat institutions, infaq and shadaqah Muhammadiyah Lamongan. Before the design is designed properly, it is necessary to analyze the financial recording system contained in LAZISMU Lamongan. The results of the analysis of the accounting application system used by LAZISMU Lamongan will be taken into consideration for the process of designing an accounting application system design. The method that can be used to design this system design is the System Development Life Cycle (SDLC) methodology. Where this method has a function as a helper to analyze, accelerate and can produce accuracy to present a solution and provide a sequential or sequential approach to the software life flow starting from the analysis, design, coding, testing and support stages. The form of design that will be applied to the Amil Zakat Institute for Infak and Shadaqah Lamongan is in the form of automation designed using Microsoft Excel combined with Visual Basic for Applications. In the design of the application design contains sheets where regarding the application of the accounting cycle starting from recording a list of accounts and account codes, classifying accounts, recording transactions in general journals then ledgers to several financial reports which include; statement of financial position, changes in funds, changes in assets under management, cash flow and a list of fixed assets (Statement of Financial Accounting Standards No. 109 concerning zakat).Keywords: Accounting Applications, General Ledger Excel, Visual Basic for Application, PSAK No 109.ABSTRAKPenulisan ini memiliki tujuan untuk mendesain sistem informasi yang menghasilkan aplikasi mengenai akuntansi pada zakat yang terdapat di lembaga amil zakat, infaq dan shadaqah muhammadiyah Lamongan. Sebelum desain dirancang secaa baik perlu melakukan analisis sitem pencatatan keuangan yang terdapat pada LAZISMU Lamongan. Hasil analisis dari sistem aplikasi akuntansi yang digunakan oleh LAZISMU Lamongan akan dijadikan pertimbangan untuk melakukan proses perancangan desain sistem aplikasi akuntansi. Adapun metode yang bisa digunakan untuk merancang desain sistem ini adalah metodologi System Development Life Cycle (SDLC). Dimana metode ini memiliki fungsi sebagai pembantu menganalisa, mempercepat dan bisa menghasilkan ketepatan untuk memaparkan sebuah solusi dan menyediakan pendekatan alur hidup perangkat lunak secara sekuensial atau urut mulai dari analisis, desain, pengkodean, pengujian dan tahap support. Bentuk desain yang akan diterapkan pada Lembaga Amil Zakat Infak dan Shadaqah Lamongan berupa otomatisasi yang dirancang menggunakan Microsoft excel dipadukan dengan Visual Basic for Application. Didalam perancangan desain aplikasi tersebut berisi sheet-sheet dimana mengenai pengaplikasian siklus akuntansi yang dimulai dari pencatatan daftar akun dan kode akun, penggolongan akun-akun, pencatat","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"121 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83356516","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}

{"title":"Pengaruh Moderasu Maajemen Laba pada Hubungan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan","authors":"Kunco Teguh Wijayanto, Anna Sumaryati, Zaky Machmuddah","doi":"10.30659/JAI.10.2.175-186","DOIUrl":"https://doi.org/10.30659/JAI.10.2.175-186","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui hubungan antara CSR, manajemen laba dan kinerja keuanagan perusahaan dengan menggunakan populasi seluruh perusahaan di Indonesia yang mengungkapkan laporan keberlanjutan dengan GRI Standard periode 2017-2019 yang diperoleh dengan menggunakan metode purposive sampling. Jumlah sample pada penelitian sebanyak 105 perusahaan. Metode analisis data dilakukan dengan menggunakan regresi linier berganda. Kesimpulan dari penelitian ini yaitu CSR berpengaruh signifikan terhadap kinerja keuangan perusahaan serta manajemen laba dapat memoderasi hubungan antara CSR terhadap kinerja keuangan perusahaan sehingga ketika aktivitas CSR dilakukan maka akan mempengaruhi kinerja keuangan perusahaan, sebaliknya dengan adanya kegiatan manajemen laba dalam perusahaan tersebut maka akan mempengaruhi hubungan antara CSR terhadap kinerja keuangan perusahaan. Implikasi pada penelitian yaitu diharapkan investor dapat melakukan pertimbangan terlebih dahulu bila ingin berinvestasi pada satu perusahaan agar tidak mendapatkan kerugian. Kata kunci: Manajemen laba, Tanggung jawab sosial dan lingkungan, Kinerja keuangan ABSTRACT This study aims to determine the relationship between CSR, earnings management, and Financial performance by using the population of all companies in Indonesia that disclose sustainability reports with the GRI Standard for the 2017-2019 period obtained using the purposive sampling method. The number of samples in this study was 105 companies. The method of data analysis was performed using multiple linear regression. This research concludes that CSR has a significant effect on Financial performance and Earning management can moderate the relationship between CSR and Financial performance so that when CSR activities are carried out it will affect Financial performance, on the contrary, the existence of Earning management activities in the company will affect the relationship between CSR and Financial performance. This research implies that investors are expected to be able to consider beforehand if they want to invest in a company so as not to get a loss. Keyword : Earning management, CSR disclosure, Financial performance.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77019600","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}