Jurnal Akuntansi Manajerial (Managerial Accounting Journal)最新文献

Pengaruh Kompleksitas Tugas dan Kompetensi Audit Terhadap Kualitas Audit dengan Integritas Auditor sebagai Variabel Moderating 审计人员的任务复杂性和能力对审计质量的影响，其完整性是一个适度变量

Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Pub Date : 2023-07-28 DOI: 10.52447/jam.v8i1.7022

K. Subekti

{"title":"Pengaruh Kompleksitas Tugas dan Kompetensi Audit Terhadap Kualitas Audit dengan Integritas Auditor sebagai Variabel Moderating","authors":"K. Subekti","doi":"10.52447/jam.v8i1.7022","DOIUrl":"https://doi.org/10.52447/jam.v8i1.7022","url":null,"abstract":"This article proves the influence of the Influence of Task Complexity and Audit Competence on Audit Quality moderated by Auditor Integrity. The results tested, the effect of Task Complexity and Audit Competence on Audit Quality with Auditor Integrity as Moderating Variable. The research population is all Auditors of Public Accounting Firms in Jakarta City with a total of 100 auditors as research samples. The quality of audits is still widely questioned by the public because there are still various public assessments in assessing public accounting firms, this assessment can be measured from the competence of the auditors who are the spearhead in the audit process. In addition to issues related to auditor competence, the same thing with integrity and ethics of auditors is one of the factors to determine the audit quality of public accounting firms. This study aims to assess the effect of auditor competence, integrity and auditor ethics on audit quality. The analysis uses Structural Equation Modelling to test this research model. Next, examine the effect of the Effect of Task Complexity and Audit Competency Education on Audit Quality moderated by Auditor Integrity.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134407590","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 Gaya Kepemimpinan Dan Good Corporate Governance Terhadap Efektivitas Pengelolaan Keuangan Yang Dimoderasikan Dengan Corporate Financial Accountability 领导风格和良好的公司治理对适度财务管理与公司财务会计的有效性的影响

Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Pub Date : 2023-07-28 DOI: 10.52447/jam.v7i2.7024

Robiur Rahmat Putra, Monica Zefanya

引用次数: 0

Pengaruh Literasi Akuntansi dan Pemahaman Etika Profesi Akuntansi Terhadap Komitmen Tidak Korupsi dengan Pendidikan Keluarga Sebagai Pemoderasi 会计素养和职业道德对承诺的影响与家庭教育为基础的家庭教育对腐败的影响

Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Pub Date : 2023-07-04 DOI: 10.52447/jam.v8i1.6928

Uswatun Khasanah, Sihar Tambun

引用次数: 0

Pengaruh Corporate Social Responsibility, Political Connection, Financial Performance, terhadap Reputasi Perusahaan dengan Agresivitas Pajak sebagai Variabel Modersting

Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Pub Date : 2023-07-04 DOI: 10.52447/jam.v8i1.6930

Riska Mawarni, Rio Johan Putra

{"title":"Pengaruh Corporate Social Responsibility, Political Connection, Financial Performance, terhadap Reputasi Perusahaan dengan Agresivitas Pajak sebagai Variabel Modersting","authors":"Riska Mawarni, Rio Johan Putra","doi":"10.52447/jam.v8i1.6930","DOIUrl":"https://doi.org/10.52447/jam.v8i1.6930","url":null,"abstract":"This study aims to examine the effect of Corporate Social Responsibility, Political Connection, and Financial Performance on Company Reputation with Tax Aggressiveness as a moderating variable. Secondary data used in this study through data collection available on the Indonesian Stock Exchange website in the form of annual financial reports. The main population used in this study are companies registered on JII for the 2017-2021 period, where the sampling method is used. The results of this study indicate that corporate social responsibility has a positive effect on company reputation, political connections have a negative effect on company reputation, financial performance has a positive effect on company reputation, tax aggressiveness has a positive effect on company reputation, moderation of tax aggressiveness weakens the effect of corporate social responsibility on reputation. firms, moderation of tax aggressiveness strengthens the effect of political connections on corporate reputation, and moderation of tax aggressiveness strengthens the effect of financial performance on corporate reputation.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116927365","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 Strategi Berkompetisi dan Dukungan Komite Audit terhadap Pergerakan Laba serta Dampaknya terhadap Reaksi Pasar 竞争策略和审计委员会对利润流动及其对市场反应的影响

Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Pub Date : 2023-07-04 DOI: 10.52447/jam.v8i1.6929

Kiko Armenita Julito, Sihar Tambun, Eva Reviana

{"title":"Pengaruh Strategi Berkompetisi dan Dukungan Komite Audit terhadap Pergerakan Laba serta Dampaknya terhadap Reaksi Pasar","authors":"Kiko Armenita Julito, Sihar Tambun, Eva Reviana","doi":"10.52447/jam.v8i1.6929","DOIUrl":"https://doi.org/10.52447/jam.v8i1.6929","url":null,"abstract":"Companies that manage their resources optimally can be seen from the achievement of profits in accordance with predetermined targets. This shows that the company's financial performance is experiencing positive profit growth so that it is able to compete with other companies in the same business sector. The samples taken are companies active in the fields of e-commerce, information technology, and the consumer goods industry which are listed on the Indonesia Stock Exchange (IDX) with a time span of 4 years, namely from 2019-2022. With the method of determining the sample using a purposive method. The sample used in this study was 30 companies with various considerations according to the criteria for sampling. The results of this study using regression analysis accompanied by path analysis, especially testing the intervening variables which show that Competing Strategy has a significant negative effect on Profit Movements. Audit Committee Support has no significant and negative effect on Profit Movements. Profit movement has no significant effect on market reaction. Profit movement is unable to mediate the relationship between competitive strategy and market reaction. Profit movement is unable to mediate the relationship between Audit Committee Support to Market Reaction.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"141 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133048605","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 Likuiditas Dan Cash Flow Operation Terhadap Nilai Perusahaan serta dampaknya Terhadap Ketepatan Prediksi Saham 流动性和现金流动对公司价值的影响以及对股票预测准确性的影响

Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Pub Date : 2023-07-01 DOI: 10.52447/jam.v8i1.6975

R. Sitorus, Donny Syahputra

{"title":"Pengaruh Likuiditas Dan Cash Flow Operation Terhadap Nilai Perusahaan serta dampaknya Terhadap Ketepatan Prediksi Saham","authors":"R. Sitorus, Donny Syahputra","doi":"10.52447/jam.v8i1.6975","DOIUrl":"https://doi.org/10.52447/jam.v8i1.6975","url":null,"abstract":"The impact of liquidity and cash flow operations on firm value and on the accuracy of stock predictions is the goal of this research. This study also examines the impact of liquidity and cash flow operations on the accuracy of stock predictions through firm value. The research sample consisted of 40 companies listed on the Indonesia Stock Exchange in 2019-2021 in the food and beverage and information technology sectors. The research model was tested by path analysis, using Stata software to test the direct and indirect effects. The results of the study prove that liquidity has a positive and significant effect on firm value. Cash flow operations have no effect and are negative on company value. The accuracy of stock predictions has a positive and significant effect on firm value. Liquidity has a positive and significant effect on the accuracy of stock predictions. Cash flow operations have no positive effect on the accuracy of stock predictions. Firm value is able to mediate a positive and significant relationship between liquidity and the accuracy of stock predictions. Firm value is not able to mediate and there is a negative relationship between cash flow operations and the accuracy of stock predictions.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114502161","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 Profitabilitas, Struktur Modal, Tanggungjawab Sosial Perusahaan, dan Ukuran Perusahaan terhadap Nilai Perusahaan 企业盈利能力、资本结构、企业社会责任和企业衡量标准的影响

Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Pub Date : 2023-05-21 DOI: 10.52447/jam.v7i2.6791

Yoseph Kowawin, Alfonsus Rodriques Suninono

引用次数: 0

Moderasi Pengawasan Perpajakan atas Pengaruh Penggunaan E-Form dan Edukasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pebisnis E-Commerce 对使用E-Form和税收教育对工商E-Commerce纳税人的影响，对税收监督的适度影响

Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Pub Date : 2023-05-21 DOI: 10.52447/jam.v7i2.6792

Rio Johan Putra, Mei Welensya Br Simatupang

引用次数: 0

Pengaruh Kejelasan Anggaran dan Komitmen Organisasi terhadap Kinerja Manajerial ASN dengan Servant Leadership Sebagai Variabel Moderating 组织预算清晰度和承诺对ASN管理绩效的管理绩效的影响，以及作为适度变量的Servant领导

Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Pub Date : 2023-05-21 DOI: 10.52447/jam.v7i2.6793

Ajeng Wijayanti, Afifah Rahmawati

{"title":"Pengaruh Kejelasan Anggaran dan Komitmen Organisasi terhadap Kinerja Manajerial ASN dengan Servant Leadership Sebagai Variabel Moderating","authors":"Ajeng Wijayanti, Afifah Rahmawati","doi":"10.52447/jam.v7i2.6793","DOIUrl":"https://doi.org/10.52447/jam.v7i2.6793","url":null,"abstract":"This study proves whether the clarity of budget targets and organizational commitment have an influence on the managerial performance of ASN. In addition, it is also to test whether the variables of budget clarity and organizational commitment to the managerial performance of ASN can moderate servant leadership. The population and samples selected in this study were the Parks and Urban Forests Sub-dept. in all areas of DKI Jakarta. The questionnaires which were distributed to the Sub-Department of Parks and Urban Forests in all areas of DKI Jakarta were 50 copies per area, so the total of all copies was 250 copies. The software used is SmartPLS (Partial Least Square). The results of hypothesis testing in this study found that budget target clarity has a positive effect on ASN managerial performance, organizational commitment has a positive effect on ASN managerial performance, the influence of servant leadership on ASN managerial performance has a positive and significant effect, servant leadership weakens the influence of budget target clarity on ASN managerial performance. , servant leadership moderation is not able to strengthen the effect of organizational commitment on the managerial performance of ASN. To prevent such a situation, government agencies should be able to improve servant leadership so as to make ASN have a commitment, because ASN who have a commitment will have optimal performance.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116384894","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 pemahaman technology acceptance model dan pemahaman etika profesi akuntan terhadap komitmen menjadi akuntan profesional dengan penguasaan teknologi informasi sebagai variabel moderating 对会计职业职业道德的影响，对信息技术作为变量的专业会计的承诺

Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Pub Date : 2023-05-21 DOI: 10.52447/jam.v7i2.6794

K. Subekti, Sahiddah Sahidah

{"title":"Pengaruh pemahaman technology acceptance model dan pemahaman etika profesi akuntan terhadap komitmen menjadi akuntan profesional dengan penguasaan teknologi informasi sebagai variabel moderating","authors":"K. Subekti, Sahiddah Sahidah","doi":"10.52447/jam.v7i2.6794","DOIUrl":"https://doi.org/10.52447/jam.v7i2.6794","url":null,"abstract":"Currently the world is entering an era of revolution where there are a lot of developments in various fields including information technology and the economy seen from all sectors of work that are already using more sophisticated technology, there are various technologies that are used to help make work easier today, just as an accountant has many using computers to help make their work easier as well as various uncertainties faced by companies are factors that encourage companies to invest in information technology. Likewise in the field of accounting, information technology is very important in supporting the process of making financial reports. One of the qualified accounting application programs. Technology also helps an accountant obtain a variety of information that can be used. When viewed from technology acceptance, it describes how users accept and adopt certain technologies. One of the most prominent is the Technology Acceptance Model (TAM) as a form of acceptance of information technology in the world of accountants.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127907373","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