Jurnal Akuntansi Manajerial (Managerial Accounting Journal)最新文献

{"title":"PENGARUH PERENCANAAN PAJAK DAN INSENTIF NON PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PERUBAHAN TARIF PAJAK DI MASA PANDEMI COVID – 19 (Studi Empiris Perusahaan Seluruh Sektor yang Terdaftar di BEI Tahun 2020)","authors":"Robiur Rahmat Putra, Khoirunisa Alfiany","doi":"10.52447/jam.v7i1.5520","DOIUrl":"https://doi.org/10.52447/jam.v7i1.5520","url":null,"abstract":"This study aims to examine the effect of Tax Planning and Non-Tax Incentives on Earnings Management moderated by Changes in Tax Rates During the Covid-19 Pandemic. This research is proxied by Tax Planning with Tax Retention Rate (TRR), Non-Tax Incentives are proxied by Earning Pressure (EPRESS), Changes in Tax Rates with Difference in Tax Expense (CiTR), and Earnings Management is proxied by Discretionary Accrual (DAC). The population used in this study are all companies listed on the Indonesia Stock Exchange in 2020 with a sampling technique using the purposive sampling method. The results of this study indicate that tax planning and non-tax incentives have no effect on earnings management, the moderating variable of changes in tax rates does not strengthen the effect of tax planning on earnings management. Changes in tax rates as moderation can strengthen the effect of non-tax incentives on earnings management.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116592170","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 PENERAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL INTERVENING","authors":"Ajeng Wijayanti, Gracelia Angelina Dondoan","doi":"10.52447/jam.v7i1.5977","DOIUrl":"https://doi.org/10.52447/jam.v7i1.5977","url":null,"abstract":"This study aims to test the influence of Green Accounting ( 𝑋 1 ) and Corporate Social Responsibility ( 𝑋 2 ) on Firm Value (Y) with Company Performance (Z) as intervening variables. The population in this study is banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. The data analysis tool used is using Stata software. This research is a type of research that is quantitative. The method of data collection used is secondary data that is data obtained indirectly through intermediary media. The data of this study was obtained from www.idx.co.id. This study uses purposive sampling method which in sampling using certain criteria. The results of the analysis in this research obtained that green accounting has a positive and significant effect on the firm value, corporate social responsibility has a negative and significant effect on the firm value, green accounting has a negative and significant effect on the company's performance, corporate social responsibility has no influence on the company's performance, the company's performance has a positive and significant effect on the firm value, the company's performance is not able to mediate aruh green accounting against firm value, and the company's performance is not able to mediate the influence","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127270920","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 PUBLIC OWNERSHIP DAN PROFITABILITAS TERHADAP TRANSPARANSI INFORMASI DENGAN INTERNET FINANCIAL REPORTING SEBAGAI VARIABEL MODERASI","authors":"Rio Johan Putra, Nita Rumantir","doi":"10.52447/jam.v7i1.5482","DOIUrl":"https://doi.org/10.52447/jam.v7i1.5482","url":null,"abstract":"This study aims to examine the effect of Public Ownership (SP) and Profitability (PROF) on Information Transparency (IT) with Internet Financial Reporting (IFR) as a moderating variable. This study proxied IT by voluntary disclosure index, SP is proxied by the ratio of the number of public shares divided by the number of outstanding shares, PROF is proxied by the return on equity formula, and IFR is proxied by the IFR index. This study uses secondary data that uses documentation data collection and literature study on the Indonesia Stock Exchange website (www.idx.co.id) in the form of annual financial reports. The population used in this study were all manufacturing companies for the 2015-2020 period with a purposive sampling method. Data analysis was carried out using Stata software. The results of this study indicate that SP has a significant positive effect on IT, PROF has no significant positive effect on TI, IFR has a positive and insignificant effect on TI, IFR is able to strengthen the influence of SP on IT, and IFR is not able to strengthen the effect of PROF on IT.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132160218","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":"Kinerja Keuangan Pada Perusahaan Sektor Keuangan Di Indonesia","authors":"Lidya Primta Surbakti, Ekawati Jati Wibawaningsih, Ranti Nugraheni","doi":"10.52447/jam.v7i1.6092","DOIUrl":"https://doi.org/10.52447/jam.v7i1.6092","url":null,"abstract":"Penelitian ini merupakan jenis penelitian kuantitatif dengan memakai data sekunder serta bertujuan untuk mengetahui kinerja perusahaan sektor keuangan dengan tiga indikator kinerja keuangan  yaitu  BOPO, ROE dan ROA. Sampel dalam penelitian ini terdiri dari 45 perusahaan sektor keuangan baik subsektor perbankan dan subsektor non-perbankan yang terdaftar di Bursa Indonesia dengan periode 2016 -2018. Hasil analisis data dalam penelitian ini menunjukkan bahwa kinerja perusahaan keuangan subsektor nonperbankan lebih baik dari kinerja perusahaan subsektor perbankan dengan indikator ROE dan ROA.  Dan hasil lain dari penelitian ini menunjukkan perusahaan nonperbankan mengalami tingkat efisiensi lebih rendah dibandingkan subsektor perbankan yang diukur dengan BOPO","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"144 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120869832","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 Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Sikka","authors":"E. Goo","doi":"10.52447/jam.v7i1.6091","DOIUrl":"https://doi.org/10.52447/jam.v7i1.6091","url":null,"abstract":"The purpose of this study is to analyze the effect of human resource competence and internal control systems on the quality of financial reports of the Sikka district government. The variables in this study are the independent variable (X) consisting of human resource competence (X1) and the internal control system (X2) and the dependent variable (Y) is the quality of local government financial reports.This type of research is an empirical study. Data collection was carried out by distributing 50 questionnaires filled in by respondents who are staff at the Regional Finance Agency of Sikka Regency. The data obtained were analyzed using descriptive statistical tests, validity tests, reliability tests and classical assumption tests.The results showed that there was no relationship or no influence between Human Resource Competence on the Quality of Regional Government Financial Reports and there was a relationship or influence between the Internal Control System on the Quality of Regional Government Financial Reports.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132476858","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 Investment Decison dan Corporate Social Responsibility Terhadap Nilai Perusahaan Yang dimoderasi Oleh Intellectual Capital","authors":"Ira Siti Sarah, Rio Johan Putra","doi":"10.52447/jam.v6i2.5325","DOIUrl":"https://doi.org/10.52447/jam.v6i2.5325","url":null,"abstract":"","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116710583","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 SISTEM ADMINISTRASI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN MODEL PENERIMAAN TEKNOLOGI (TAM) SEBAGAI PEMODERASI","authors":"Feni Widiarti, K. Subekti","doi":"10.52447/jam.v6i2.5491","DOIUrl":"https://doi.org/10.52447/jam.v6i2.5491","url":null,"abstract":"This study aims to determine the effect of the tax administration system and service quality on taxpayer compliance with the technology acceptance model as a moderator. The tax administration system and service quality are independent variables, while taxpayer compliance is the dependent variable and the technology acceptance model is the moderating variable. The population of this study are individual taxpayers residing in Jakarta and certain other criteria. After collecting data and taking samples taken using purposive sampling. The analytical technique used in this study is the technique of moderate regression analysis. The data analysis method was tested by instrument testing, partial regression coefficient significance test, and determination coefficient test. The results of the study are: tax administration system on individual taxpayer compliance (X1 against Y), service quality on individual taxpayer compliance (X2 against Y), and moderation of technology acceptance model (TAM) on the effect of tax administration system on taxpayer compliance. individual person (Z moderation over X1 to Y) has a significant and positive effect. While the moderation of the technology acceptance model (TAM) on service quality on individual taxpayer compliance (Z moderation over X2 to Y) has an insignificant and negative effect. cronbach’s alpha variabel tersebut adalah 0,918 yang artinya variabel ini memberikan hasil konsisten dalam penelitian, nilai composite reliability adalah 0,939 yang artinya variabel ini memberikan hasil yang konsisten dalam membentuk variabel dan nilai average variance extracted (AVE) adalah 0,754 yang artinya variabel ini dapat diterima sebagai variabel pada penelitian. Kepatuhan pajak reliabel dapat diandalkan dimana nilai cronbach’s alpha variable tersebut adalah 0,847 yang artinya variabel ini memberikan hasil konsisten dalam penelitian, nilai composite reliability adalah 0,891 yang artinya variabel ini memberikan hasil yang konsisten dalam membentuk variabel dan nilai average variance extracted (AVE) adalah 0,620 yang artinya variable ini dapat diterima sebagai variabel pada penelitian. Model penerimaan teknologi reliabel dapat diandalkan dimana nilai cronbach’s alpha variabel tersebut adalah 0,900 yang artinya variabel ini memberikan hasil konsisten dalam penelitian, nilai composite reliability adalah 0,926 yang artinya variabel ini memberikan hasil yang konsisten dalam membentuk","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"157 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115155589","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 Komitmen Organisasi Perangkat Desa Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Whistleblowing System Sebagai Variabel Moderating (Studi Empiris Pada Seluruh Kelurahan Di Kecamatan Sukorejo, Kabupaten Kendal)","authors":"Kathon Adi Anugrah, Adia Adi Prabowo, Dewi Kusuma Wardani","doi":"10.52447/jam.v6i2.5562","DOIUrl":"https://doi.org/10.52447/jam.v6i2.5562","url":null,"abstract":"Tujuan dan alasan pada penelitian adalah untuk menguji pengaruh komitmen organisasi perangkat desa dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa dengan moderasi whistleblowing system pada Kelurahan di Kecamatan Sukorejo, Kabupaten Kendal. Penelitian ini adalah penelitian kuantitatif, pengumpulan informasi data dalam penelitian ini dengan data primer dengan menyebarkan kuesioner/angket kepada perangkatdesa di Kecamatan Sukorejo, Kabupaten Kendal. Sampel pada penelitian ini sebanyak 104 responden, Metode analysis regresi berganda dengan menggunakan program alat yaitu SPSS versi 20 dalam mengolah data. Pada penelitian ini menunjukkan hasil bahwa komitmen organisasi perangkat desa tidak memiliki pengaruh pada akuntabilitas pengelolaan dana desa.Partisipasi masyarakat memiliki pengaruh yang positif pada akuntabilitas pengelolaan dana desa. Whistleblowing system tidak dapat memoderasi pengaruh positif komitmen organisasi perangkat desa terhadap akuntabilitas pengelolaan dana desa. Whistleblowing system dapat memperkuat pengaruh positif partisipasi masyarakat terhadap akuntabilitas pengelolaan danadesa.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123761281","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 DIGITALISASI LAYANAN PERBANKAN DAN CUSTOMER EXPERIENCE TERHADAP EKONOMI KREATIF YANG DIMODERASI PERATURAN BANK INDONESIA SELAMA MASA PANDEMI COVID 19","authors":"Satriyo Atmojo, Ajeng Wijayanti","doi":"10.52447/jam.v6i2.5515","DOIUrl":"https://doi.org/10.52447/jam.v6i2.5515","url":null,"abstract":"This study is a study that analyzes the effect of digitizing banking services and customer experience on the creative economy moderated by bank Indonesia regulations. The purpose of this study was to find out the clarity of the phenomenon of the effect of digitizing banking services and customer experience on the creative economy moderated by bank Indonesia regulations during the covid 19 pandemic. The population used in this study was 152 bankable general public, while the selected sample was 149 people. who have an active account at a bank and already use digital financial services. The technique used in taking the research sample is non-probability sampling. The processed data is primary data with questionnaire data collection method. The analytical tool used is Structural Equation Modeling using Lisrel 8.70. In this study, the results showed that the customer experience variable and the moderating variable of bank Indonesia regulations on the influence of customer experience had a significant effect on the creative economy. While the variable of digitizing banking services, bank indonesia regulations and moderating variables of bank indonesia regulations on the digitization of banking services has no significant effect on the creative economy.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115299589","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 Penggunaan Media Sosial Terhadap Perilaku Pengelolaan Keuangan Mahasiswa Dengan Kontrol Diri Sebagai Variabel Moderasi","authors":"Rosina Helisastri, Dewi Kusuma Wardani, Anita Primastiwi","doi":"10.52447/jam.v6i2.5563","DOIUrl":"https://doi.org/10.52447/jam.v6i2.5563","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan media sosial terhadap perilaku pengelolaan keuangan mahasiswa dengan kontrol diri sebagai variabel moderasi. Jenis penelitian ini adalah penelitian kuantitatif. Pengumpulan data menggunakan data primer dengan menyebar kuesioner kepada mahasiswa fakultas ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta. Teknik yang digunakan dalam pengambilan sampel adalah convenience sampling. Pengumpulan data dilakukan dengan menyebar link google form melalui aplikasi Whatsapp kepada mahasiswa. Jumlah kuesioner yang diolah adalah sebanyak 100 kuesioner. Data dianalisis dengan menggunakan path analysis. Hasil penelitian menerangkan bahwa penggunaan media sosial tidak berpengaruh terhadap perilaku pengelolaan keuangan mahasiswa. Kontrol diri tidak dapat memperkuat pengaruh positif penggunaan media sosial terhadap perilaku pengelolaan keuangan mahasiswa.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114953691","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}