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Carbon Emission Disclosure: Kinerja Lingkungan, Carbon Performance Dan Board Diversity 碳排放披露:金妮佳凌昆干，碳性能丹板多元化
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-07-03 DOI: 10.30656/jak.v10i2.4482
Sadira Ashia Priliana, Husnah Nur Laela Ermaya
{"title":"Carbon Emission Disclosure: Kinerja Lingkungan, Carbon Performance Dan Board Diversity","authors":"Sadira Ashia Priliana, Husnah Nur Laela Ermaya","doi":"10.30656/jak.v10i2.4482","DOIUrl":"https://doi.org/10.30656/jak.v10i2.4482","url":null,"abstract":"Tujuan dari penelitian ini ialah untuk menguji bagaimana pengaruh dari kinerja lingkungan, carbon performance dan board diversity terhadap carbon emission disclosure. Populasi yang digunakan pada penelitian ini ialah perusahaan non-financial yang listing di Bursa Efek Indonesia pada tahun 2018-2020. Sampel yang diperoleh pada penelitian ini dilakukan dengan menggunakan metode purposive sampling dengan menghasilkan 92 sampel perusahaan. Pengujian hhipotesis yang dilakukan menggunakan analisis regresi linear berganda. Berdasarkan analisis regresi linear berganda serta uji t menunjukkan yakni kinerja lingkungan berpngearuh terhadap carbon emission disclosure, sedangkan pada variabel carbon performance, foreign diversity serta ukuran perusahaan tidak berpengaruh terhadap carbon emission disclosure. \u0000  \u0000Kata Kunci: Carbon Emission Disclosure, Board Diversity, Carbon Performance, Kinerja Lingkungan","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132922840","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 Role of Financial Distress on Company Life Cycle and Stock Return 财务危机对公司生命周期和股票收益的影响
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-07-03 DOI: 10.30656/jak.v10i2.6222
Akhmad Sigit Adiwibowo, Dwi Safiatun Rohmah, Putri Nurmala
{"title":"The Role of Financial Distress on Company Life Cycle and Stock Return","authors":"Akhmad Sigit Adiwibowo, Dwi Safiatun Rohmah, Putri Nurmala","doi":"10.30656/jak.v10i2.6222","DOIUrl":"https://doi.org/10.30656/jak.v10i2.6222","url":null,"abstract":"This study aims to see how the company life cycle affects stock returns with financial distress as a moderating variable in companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling was used to obtain a sample of 71 companies. A panel regression analysis with a fixed effect model was used for the analysis. The study's findings show that the decline stage of a company's life cycle hurts stock returns, whereas the introduction, growth, and maturity stages do not affect stock returns. Financial distress can mitigate the impact of the company's decline stage on stock returns. However, it needs to mitigate the impact of the company's introduction, growth, and maturity stages on stock returns.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125994965","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
Earnings Quality Pasca Penerapan PSAK Konvergensi IFRS
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-07-03 DOI: 10.30656/jak.v10i2.3246
zaitul, Melani Sri Wahyuni, Dandes Rifa, Desi Ilona
{"title":"Earnings Quality Pasca Penerapan PSAK Konvergensi IFRS","authors":"zaitul, Melani Sri Wahyuni, Dandes Rifa, Desi Ilona","doi":"10.30656/jak.v10i2.3246","DOIUrl":"https://doi.org/10.30656/jak.v10i2.3246","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh adopsi IFRS terhadap earnings quality. Selain itu, penelitian ini juga menguji peran corporate governance sebagai variabel moderasi antara adopsi IFRS dan kualitas laba. Teori keagenan di gunakan untuk memahami penomena. Pengambilan sampel menggunakan nonprobability dengan teknik purposive sampling. Penelitian ini menggunakan 245 observasi. Data yang digunakan adalah sekunder. Metode pengumpulan data didapat dari annuals report di website bursa efek indonesia, perusahaan dan sumber elekronik lainnya. Uji hipotesis menggunakan moderate regression analysis (MRA) SPSS versi 16.0. Hasil penelitian ini menunjukkan bahwa i) Adopsi IFRS tidak berpengaruh terhadap earnings quality; ii) kepemilikan institusional, kepemilikan manajerial dan dewan komisaris tidak berpengaruh terhadap earnings quality; iii) kepemilikan institusional, kepemilikan manajerial dan dewan komisaris independen tidak dapat memoderasi hubungan adopsi IFRS dan earnings quality.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128097860","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 Firm Size Moderating Influence Of Sales Growth On Tax Avoidance ? 企业规模是否对销售增长对避税的影响有调节作用?
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-07-03 DOI: 10.30656/jak.v10i2.5526
Nor Rahma Rizka, Rika Meidiana Rahayu
{"title":"Does Firm Size Moderating Influence Of Sales Growth On Tax Avoidance ?","authors":"Nor Rahma Rizka, Rika Meidiana Rahayu","doi":"10.30656/jak.v10i2.5526","DOIUrl":"https://doi.org/10.30656/jak.v10i2.5526","url":null,"abstract":"This study aims to obtain empirical evidence concerning the effect of sales growth and firm size on tax avoidance and to empirically prove whether firm size can moderate the effect between sales growth and tax avoidance. This study was conducted on mining companies listed on the Indonesia Stock Exchange from 2014 to 2019. This study involved 17 companies with a total of 102 observations. Data were analyzed using moderated regression analysis. The results showed that sales growth and firm size had a positive effect on tax avoidance. Besides, firm size strengthened the effect of sales growth on tax avoidance.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133939156","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
Sistematic Literature Review: The Strategy For Preventing Government Financial Report Fraud 系统文献综述:防止政府财务报告舞弊的策略
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-07-03 DOI: 10.30656/jak.v10i2.6599
Nedi Hendri, Sinta Ulan Sari
{"title":"Sistematic Literature Review: The Strategy For Preventing Government Financial Report Fraud","authors":"Nedi Hendri, Sinta Ulan Sari","doi":"10.30656/jak.v10i2.6599","DOIUrl":"https://doi.org/10.30656/jak.v10i2.6599","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menemukan metode untuk menghentikan penipuan laporan keuangan, baik di negara maju maupun berkembang. Metode penelitian menggunakan Sistematic Literature Review (SLR) yang dipopulerkan oleh Kitchenham. Penggunaan pendekatan ini, diharapkan dapat berguna untuk mengetahui cara mencegah penipuan laporan keuangan pemerintah yang dapat diidentifikasi, dikumpulkan, dan disatukan. Pengendalian Internal yang Baik dan Efektif, Peningkatan Budaya Organisasi, Pembuatan Kebijakan dan Prosedur untuk Mencegah Fraud (kebijakan anti-fraud), Whistle Blowing, dan Pelaksanaan Akutansi Forensik adalah beberapa strategi yang efektif untuk mencegah penipuan laporan keuangan, menurut hasil sintesis enam belas artikel. \u0000The purpose of this study is to identify strategies for preventing financial statement fraud in both industrialized and developing nations. The systematic literature review (SLR), made popular by Kitchenham, is the research methodology used. This strategy is anticipated to be helpful in understanding how to stop fake government financial reports that can be located, gathered, and aggregated. The synthesis of sixteen articles suggests that good and effective internal control, improved organizational culture, the creation of anti-fraud policies and procedures, whistleblowing, and the use of forensic accounting are some of the most successful methods for preventing financial statement fraud.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"707 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122976462","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 Gender Diversity Boards on Sustainble Financial Reporting Practices 性别多元化董事会对可持续财务报告实践的影响
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-07-03 DOI: 10.30656/jak.v10i2.5623
I. Kristianti
{"title":"The Effect of Gender Diversity Boards on Sustainble Financial Reporting Practices","authors":"I. Kristianti","doi":"10.30656/jak.v10i2.5623","DOIUrl":"https://doi.org/10.30656/jak.v10i2.5623","url":null,"abstract":"This study aims to analyze the effect of board gender diversity on environmental, social, and governance (ESG) disclosure in Indonesia, an emerging market. Companies. This study analyzed 58 sample companies that are members of the ESG Leader Index and the IDX Kehati ESG Quality 45 Index. Based on regression analysis, the data results show that the proportion of women on the board of directors significantly reduces the company's ESG risk level. The industrial sector and the market capitalization of the company's stock also strengthen the influence of board gender diversity on the company's ESG risk level. Thus, the industrial sector contributes to the company's follow-up in designing organizational structures and implementing ESG initiatives. The higher the level of capitalization of a company's stock, the greater the company's initiative in increasing the proportion of women on the board of directors to meet the diversity requirements, thereby reducing the level of ESG risk. This study contributes to the limited but growing literature on ESG reporting quality and board gender diversity, especially in emerging economies.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128092088","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 Sumber Daya Manusia, Sistem Informasi Akuntansi, Dan Teknologi Informasi Terhadap Kecenderungan Kecurangan Akuntansi 人力资源、会计信息系统和信息技术对会计欺诈趋势的影响
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-07-03 DOI: 10.30656/jak.v10i2.6303
Elvin Bastian, Sely Indah Nurfaliani
{"title":"Pengaruh Sumber Daya Manusia, Sistem Informasi Akuntansi, Dan Teknologi Informasi Terhadap Kecenderungan Kecurangan Akuntansi","authors":"Elvin Bastian, Sely Indah Nurfaliani","doi":"10.30656/jak.v10i2.6303","DOIUrl":"https://doi.org/10.30656/jak.v10i2.6303","url":null,"abstract":"The Research to how human resources, accounting information systems, and information technology affect the tendency of accounting fraud. Type  research is quantitative, and the data used are primary data sourced from questionnaires distributed to manufacturing companies in Cilegon City according to the sample criteria using proposive sampling. The sample research is middle management and low management manufacturing companies located. Of the 120 questionnaires distributed, only 54 were processed. the data analyzed with IBM SPSS software version 23. The results obtained are Human Resources, Accounting Information Systems, and Information Technology partially have a positive and significant effect on the tendency of accounting fraud.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130491367","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
An Analysis Of Factors Affecting The Financial Distress: The Case Of SOEs In Indonesia 财务困境影响因素分析——以印尼国有企业为例
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-01-31 DOI: 10.30656/jak.v10i1.6144
Nikke Yusnita Mahardini, Bandi
{"title":"An Analysis Of Factors Affecting The Financial Distress: The Case Of SOEs In Indonesia","authors":"Nikke Yusnita Mahardini, Bandi","doi":"10.30656/jak.v10i1.6144","DOIUrl":"https://doi.org/10.30656/jak.v10i1.6144","url":null,"abstract":"The results of company performance can be determined by one of the internal factors of the company, namely the characteristics possessed by the CEO. Echelon theory explains that vision and strategy choices can be influenced by CEO experience and personality which ultimately affect company performance. The motivation for this study is that in Indonesia it is still rare to use a combination of CEO characteristics variables and financial indicators as factors that can affect financial distress in companies. The aim of this study is to examine the impact of CEO characteristics and financial indicators on financial distress in state-owned companies in Indonesia. This study uses state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange as the research population. The research data was tested using Logistic Regression Analysis. The research findings show that CEO age and sales growth have a significant effect on financial distress. While CEO tenure, CEO educational background, and total liabilities to total assets have no significant effect on financial distress.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131073882","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
Settlement Of Stock Price Issues With Dividend Payout Ratio And Debt To Asset Ratio As Moderating Variables In The Retail Sub Sector 以派息率和资产负债率为调节变量的零售行业股价问题的解决
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-01-06 DOI: 10.30656/jak.v10i1.5621
D. Kurnia, D. Sunaryo
{"title":"Settlement Of Stock Price Issues With Dividend Payout Ratio And Debt To Asset Ratio As Moderating Variables In The Retail Sub Sector","authors":"D. Kurnia, D. Sunaryo","doi":"10.30656/jak.v10i1.5621","DOIUrl":"https://doi.org/10.30656/jak.v10i1.5621","url":null,"abstract":"This study aims to examine the effect of Net Profit Margin (NPM), Quick Margin (QR), and Receivable Turnover Ratio (RT) on stock prices moderated by Dividend Payout Ratio and Debt to Asset Ratio. This study uses the research object of retail sub-sector companies in Southeast Asia for the period 2012-2020. The data collected is secondary data with the documentation method in the form of the company's annual report. In this study, the sampling used nonprobability sampling technique with purposive sampling type, in which there are 10 companies in Southeast Asia that have complete financial statements according to the variables studied so that 72 research samples are obtained. The research method uses descriptive analysis, classical assumption test, measurement with autocorrelation. Multiple regression analysis, moderated regression analysis, adjusted R2. The results of this study are that NPM and RCT have no significant and partial effect on stock prices, while QR has a partial and significant effect on stock prices. The F test shows the results that NPM, QR, and RCT have a simultaneous effect on stock prices. In the results of the DPR MRA test, it can moderate the effect of NPM, QR, and RCT on stock prices, while DAR can only moderate the effect of RCT on stock prices.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131408690","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 Islamic Social Reporting And Profitability On Assets On Fiscal Aggressiveness With An Independent Commissioner As A Moderator Variable 伊斯兰社会报告和资产盈利能力对财政侵略性的影响，以独立专员为调节变量
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-01-05 DOI: 10.30656/jak.v10i1.5553
Dien Sefty Framitha, Nana Umdiana, Elsa Amelia Ristia Depi
{"title":"The Effect Of Islamic Social Reporting And Profitability On Assets On Fiscal Aggressiveness With An Independent Commissioner As A Moderator Variable","authors":"Dien Sefty Framitha, Nana Umdiana, Elsa Amelia Ristia Depi","doi":"10.30656/jak.v10i1.5553","DOIUrl":"https://doi.org/10.30656/jak.v10i1.5553","url":null,"abstract":"This study aims to examine the influence of Islamic Social Reporting and Return On Assets On Tax Agressiveness With Independent Commissioner As a Moderation Variable. This study was conducted on company listed in Jakarta Islamic index during the 2015-2019. The determination of sample by using purporsive sampling method. The number of samples of this study were 11 companies for 5 years with a total of 55 data samples. The data analysis method using multiple linear regression analysis method and moderate regression analysis (MRA) with the help of IBM SPSS 25 software. The results showed that Islamic Social Reporting And Return On Assets does not affect the tax aggressiveness. Independent Commissioner can moderate the effects of Islamic Social Reporting on tax aggressiveness. However, Independent Commissioner is not able moderate the effects of Return On Assets on tax aggressiveness.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"39 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120837941","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
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