JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi最新文献_第5页

Detecting Fraudulent Financial Reporting In State-Owned Company: Hexagon Theory Approach 国有企业虚假财务报告的发现:六边形理论方法

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-01-05 DOI: 10.30656/jak.v10i1.5676

Winwin Yadiati, Anhinta Rezwiandhari, Ramdany

{"title":"Detecting Fraudulent Financial Reporting In State-Owned Company: Hexagon Theory Approach","authors":"Winwin Yadiati, Anhinta Rezwiandhari, Ramdany","doi":"10.30656/jak.v10i1.5676","DOIUrl":"https://doi.org/10.30656/jak.v10i1.5676","url":null,"abstract":"This study aims to investigate the impact of the hexagonal fraud theory in the detection of fraud in the financial statements of state-owned enterprises (BUMN). This study is a quantitative approach whose data comes from the company's annual financial statements published by the Indonesia Stock Exchange (IDX) using multiple regression analysis techniques. The results of the study explain that simultaneously Financial Stability (Stimulus), External Pressure (Stimulus), Nature of Industry (Opportunity), Auditor Change (Capability), Change of Directors (Rationalization), Number of CEO Images (Arrogance), and Cooperation with Government Projects (Collusion) has a positive effect in detecting fraudulent financial statements of SOEs. Partially Financial Stability, External Pressure, Nature of Industry, Change of Directors, and Cooperation with Government Projects have a positive effect in detecting fraudulent financial statements of SOEs. Changes in Auditors and the Number of CEO Images have no effect in detecting fraudulent financial statements in BUMN for the 2012-2019 period. The results of this study can provide an overview of the factors that may cause fraudulent financial statements in SOEs. It is hoped that the results of this study can provide input to interested parties in strategic decisions.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114614170","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: 3

Determinan Penggelapan Pajak: Sudut Pandang Wajib Pajak Orang Pribadi 逃税保证:个人纳税人的观点

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-01-05 DOI: 10.30656/jak.v10i1.5449

Aliffina Tazkiyannida, Amir Hidayatulloh

引用次数: 1

Langkah Privatisasi Perusahaan BUMN Di Indonesia (Library Research Di Indonesia) 印尼国有企业私有化(印尼图书馆研究)

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-01-03 DOI: 10.30656/jak.v10i1.4650

Billy Adhira, Tjiptohadi Sawarjuwono

{"title":"Langkah Privatisasi Perusahaan BUMN Di Indonesia (Library Research Di Indonesia)","authors":"Billy Adhira, Tjiptohadi Sawarjuwono","doi":"10.30656/jak.v10i1.4650","DOIUrl":"https://doi.org/10.30656/jak.v10i1.4650","url":null,"abstract":"Pada BUMN (Badan Usaha Milik Negara) di Indoensia tata kelola yang dibangun masih jauh dari prinsip GCG (Good Corporate Governance). Penelitian ini bertujuan untuk melihat bagaimana peran privatisasi terhadap tata kelola serta kinerja BUMN. Metode penelitian ini adalah Library Research dimana peneliti melakukan studi dengan mengumpulkan penelitian-penelitian terdahulu mengenai peran privatisasi pada perusahaan BUMN di Indonesia. Penelitian-penelitian terdahulu menunjukkan hasil yang berbeda-beda mengenai peran privatisasi terhadap tata kelola dan kinerja BUMN. Pada dasarnya privatisasi merupakan salah satu solusi yang bisa membuat tata kelola dan kinerja BUMN lebih baik. Peran pihak swasta sangatlah penting dalam membangun kinerja BUMN yang lebih profesional. Akan tetapi tidak selamanya privatisasi mampu membuat tata kelola dan kinerja BUMN lebih baik. Campur tangan pihak sipil dan militer yang ada di BUMN mampu menghambat perkembangan BUMN meskipun kebijakan privatisasi telah diambil. Seharusnya perusahaan BUMN sedah mulai membangun tata kelola yang baik meskipun privatisasi belum dilakukan. Alangkah lebih baik ketika perusahaan BUMN tidak lagi diganggu oleh kepentingan sipil ataupun militer sehingga mampu menjadi perusahaan yang menghasilkan kinerja yang baik dan mampu berperan dalam mendongkrak ekonomi negara.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129027603","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

Trend Analysis Of ESG Disclosure On Green Finance Performance In Indonesia, Malaysia & Singapore Exchanges 印尼、马来西亚和新加坡交易所ESG信息披露对绿色金融绩效的影响趋势分析

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-01-03 DOI: 10.30656/jak.v10i1.5439

Azwani Aulia, Fiona Febriyanti, Lita Permata Umi

{"title":"Trend Analysis Of ESG Disclosure On Green Finance Performance In Indonesia, Malaysia & Singapore Exchanges","authors":"Azwani Aulia, Fiona Febriyanti, Lita Permata Umi","doi":"10.30656/jak.v10i1.5439","DOIUrl":"https://doi.org/10.30656/jak.v10i1.5439","url":null,"abstract":"Green Finance in the banking sector is a new issue in the financial world because it is considered capable of increasing economic growth, by conserving natural resources so that economic development continues to be sustainable. This study aims to determine what factors affect financial performance in disclosing ESG items, so that company management can imply the results of this study which are expected to provide direct or indirect benefits for companies in the banking sector. The author collects independent variables related to the research, namely operational performance, financial performance, with firm value as an intervening variable. The population of this study is the banking sector companies listed on the Indonesia, Malaysia and Singapore Stock Exchanges. This study uses quantitative methods with secondary data using multivariate analysis with a structural equation modeling-partial least square (SEM-PLS) approach. The main challenge in implementing green investment is the lack of incentives from the government and stakeholders. This is indicated by the results of the H1 study; H3; H4; H6; H7 has a significant result because it has a p value below 0.05. While H2; H3; H5; H8; H9; H10 has an insignificant result because it has a p value above 0.05. Responding to the challenges of sustainable finance requires policy tools from various relevant ministries and institutions. Suggestions for future researchers are to try to re-examine using other test tools, such as SPSS or eviews.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114590438","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

The Effect Of Tax Office Service Quality And Taxpayer Income On Land And Building Tax Compliance 税务所服务质量和纳税人收入对土地和建筑税收合规性的影响

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-01-03 DOI: 10.30656/jak.v10i1.4927

N. Dharmayanti

引用次数: 1

Dampak Pandemi Covid-19 Terhadap Kinerja Keuangan Pemerintah Provinsi Banten Tahun 2019 – 2020 2016年至2020年，Covid-19大流行对班腾省财政表现的影响

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-01-03 DOI: 10.30656/jak.v10i1.4801

Deviani Kusumawati

引用次数: 0

The Effect Of Sustainable Performance On Capital Structure : Case Of High Tech Companies In Indonesia 可持续绩效对资本结构的影响:以印尼高科技公司为例

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2023-01-03 DOI: 10.30656/jak.v10i1.5109

A. Triyani, Wulan Budi Astuti, Suhita Whini Setyahuni, S. Putri

{"title":"The Effect Of Sustainable Performance On Capital Structure : Case Of High Tech Companies In Indonesia","authors":"A. Triyani, Wulan Budi Astuti, Suhita Whini Setyahuni, S. Putri","doi":"10.30656/jak.v10i1.5109","DOIUrl":"https://doi.org/10.30656/jak.v10i1.5109","url":null,"abstract":"This study intends to examine the effect of sustainability performances on the capital structure of high-tech companies in Indonesia. High-tech companies faced uncertainty and high-risk in collecting capital due to market issues, a lack of resources, and also issues in technology implementations. Therefore, high-tech companies are facing sustainability performances issues that might affect capital structures. We analyzed 143 high-tech companies in Indonesia. We identified factors that affect capital structure of high-tech companies, such as firm performances, firm growth and CSR performances. Firm performances were measured by ROA and ROE, while firm performances were measured by asset growth and sales growth, and CSR performances were measured by employees, social, and environmental aspects. The result indicated that ROA and ROE were negatively impacted the capital structure of high-tech companies. Meanwhile, CSR performances and asset growth were positively affected the capital structure of the companies. In addition, sales growth has no effect on capital structure of high-tech companies. Our research used a new perspective of CSR performances that used more comprehensive indicators which are employees, social, and environmental individually. Our findings contributed to the development of legitimacy theory which focus on capital structure and sustainability aspects. \u0000Keywords : Sustainability performances, Capital structure, CSR performances, High-tech company.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130566038","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

COVER, DAFTAR PENGELOlA, DAFTAR ISI 封面，经理名单，目录

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2022-10-15 DOI: 10.30656/jak.v9i2.5557

Nana Umdiana

引用次数: 0

The Effect Of Dividend Per Share , Earning Per Share & Debt To Equity Ratio On Stock Prices With Perceived Risk Of Stocks As Moderating Variables 以股票感知风险为调节变量的每股股利、每股收益及负债比率对股价的影响

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2022-07-28 DOI: 10.30656/jak.v9i2.5108

D. Kurnia

引用次数: 0

The Time-Driven Activity-Based Costing Than Hotel Management Methods For Determining The Cost Of Hotel Room Service? (Case In The Grand Nanggroe Hotel Banda Aceh) 时间驱动的作业成本法比酒店管理方法更适合确定酒店客房服务成本?(班达亚齐Grand Nanggroe酒店案例)

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2022-07-11 DOI: 10.30656/jak.v9i2.3105

Livya Zahara, Indayani Indayani

引用次数: 0