Jurnal aplikasi akuntansi最新文献

ESG DISCLOSURE, GREEN INNOVATION, CLIMATE RISK TERHADAP KINERJA PERUSAHAAN, KOMITE AUDIT SEBAGAI PEMODERASI 环境管理披露、绿色创新、气候风险对公司业绩的影响、审计委员会作为主持人

Jurnal aplikasi akuntansi Pub Date : 2024-07-25 DOI: 10.29303/jaa.v9i1.440

V. Ap, M. N. Amin

{"title":"ESG DISCLOSURE, GREEN INNOVATION, CLIMATE RISK TERHADAP KINERJA PERUSAHAAN, KOMITE AUDIT SEBAGAI PEMODERASI","authors":"V. Ap, M. N. Amin","doi":"10.29303/jaa.v9i1.440","DOIUrl":"https://doi.org/10.29303/jaa.v9i1.440","url":null,"abstract":"Penelitian ini bertujuan untuk menyelidiki pengaruh ESG disclosure Green Innovation dan Climate Risk Kinerja Perusahaan dengan Komite Audit sebagai pemoderasi. Penelitian ini memiliki jumlah sampel sebanyak 20 perusahaan dengan waktu pengamatan selama 4 tahun. Jenis penelitian ini adalah kuantitatif dengan sumber data sekunder, yang masing-masing data tersebut didapatkan dari sumber data keuangan, laporan per tahun dan laporan keberlangsungan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Hasil yang didapatkan adalah kumpulan data panel yang terdiri dari nilai cross-section dan time series. Pengujian penelitian dimulai dengan menentukan model yang paling cocok untuk digunakan dalam penelitian, kemudian dilakukan uji chow, uji haussman, uji langrage multiplier, uji asumsi klasik, uji signifikansi dan hasil pengujian yang membuktikan bahwa ESG disclosure green innovation dan climate risk dengan komite audit sebagai pemoderasi secara simultan berpengaruh positif terhadap kinerja perusahaan. Namun terdapat pengaruh negatif antara climate risk terhadap kinerja perusahaan dan tidak ada pengaruh antara green innovation yang dimoderasi komite audit terhadap kinerja perusahaan. Penelitian ini diharapkan memberikan informasi dan wawasan tentang ESG disclosure, green innovation, dan climate risk yang mempengaruhi kinerja perusahaan serta memperkuat pengaruhnya melalui komite audit. Hasil ini diharapkan menjadi referensi untuk penelitian selanjutnya dengan menambah variabel independen lain dan menggunakan sampel perusahaan dari sektor lain.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"42 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141805617","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

KOMITE AUDIT MEMODERASI PENGARUH ASIMETRI INFORMASI, LEVERAGE DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA 审计委员会调节信息不对称、杠杆作用和财务业绩对收益管理的影响

Jurnal aplikasi akuntansi Pub Date : 2024-07-01 DOI: 10.29303/jaa.v9i1.414

Christina Mannuela, K. Kurniawati

引用次数: 0

PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD HEXAGON PADA PERUSAHAAN YANG TERINDEKS IDXBUMN20 使用欺诈六边形检测 IDXBumn20 指数公司的财务报表欺诈行为

Jurnal aplikasi akuntansi Pub Date : 2024-07-01 DOI: 10.29303/jaa.v9i1.432

Maulida Maulida, Linda Rahmazaniati, Sari Maulida Vonna, Said Mahdani, Fatmayanti Fatmayanti

{"title":"PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD HEXAGON PADA PERUSAHAAN YANG TERINDEKS IDXBUMN20","authors":"Maulida Maulida, Linda Rahmazaniati, Sari Maulida Vonna, Said Mahdani, Fatmayanti Fatmayanti","doi":"10.29303/jaa.v9i1.432","DOIUrl":"https://doi.org/10.29303/jaa.v9i1.432","url":null,"abstract":"This research has a problem with financial statement fraud with the smallest percentage of cases but has the greatest impact on state losses among other frauds. This study aims to detect financial statement fraud using fraud hexagon in IDXBUMN20 indexed companies. There are six dimensions in the fraud hexagon consisting of stimulus, ability (Capability), conspiracy (Collusion), opportunity (Opportunity), rationalisation, and (arrogance). This study measures financial statement fraud using the Beneish M-Score. The population of this study were 20 BUMN companies indexed on IDXBUMN20. To select the sample, purposive sampling method was used for 15 state-owned companies for 3 years of observation with 45 observations. Logistic regression model as an analysis technique. Data processing with SPSS 26 which obtained results showing that financial stability proxy stimulus, auditor turnover proxy opportunity and ineffective supervision proxy rationalization affect financial statement fraud. While the change of directors proxy capability, the number of independent commissioners who hold concurrent positions proxy collusion, and the number of CEO photos in the annual report proxy arrogance have no effect on financial statement fraud.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"227 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141692752","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

KUALITAS PROSES AUDIT: TASK COMPLEXITY DAN LOCUS OF CONTROL DENGAN TABK SEBAGAI MODERASI Kualitas proses audit: task complexity dan locus of control dengan tabk sebagai moderasi

Jurnal aplikasi akuntansi Pub Date : 2024-07-01 DOI: 10.29303/jaa.v9i1.417

Jelita Frisca Elina, Dewi Darmastuti

{"title":"KUALITAS PROSES AUDIT: TASK COMPLEXITY DAN LOCUS OF CONTROL DENGAN TABK SEBAGAI MODERASI","authors":"Jelita Frisca Elina, Dewi Darmastuti","doi":"10.29303/jaa.v9i1.417","DOIUrl":"https://doi.org/10.29303/jaa.v9i1.417","url":null,"abstract":"The COVID-19 pandemic has driven significant transformations in audit practices, particularly through the shift towards remote auditing. The focus of this research is to examine the influence of Task Complexity and Locus of Control on Audit Process Quality with Computer-Assisted Audit Techniques (CAAT) as a moderating variable. This study employs a quantitative research method with primary data collection through questionnaires and Likert scales. The research sample consists of 100 auditors working in Public Accounting Firms in DKI Jakarta, selected using purposive sampling method. Data analysis is conducted using Structural Equation Modeling (SEM) through the SmartPLS 4.0 program with a significance level of 0.05. Findings indicate that Task Complexity has a significant negative impact on Audit Process Quality, while Internal Locus of Control has a significant positive influence. Conversely, External Locus of Control does not significantly affect Audit Process Quality. CAAT as a moderating variable weakens the relationship between Task Complexity and Audit Process Quality. However, CAAT does not strengthen the relationship between Internal Locus of Control and Audit Process Quality, and it does not influence the relationship between External Locus of Control and Audit Process Quality. The implications of this research lie in a more comprehensive understanding of components influencing audit process quality, contributing to the enhancement of audit practices in the digital era.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"42 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141716809","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

FINANCIAL LITERACY AND RISK PERCEPTION: THE KEY TO UNDERSTANDING THE RELATIONSHIP BETWEEN FOMO AND INVESTMENT DECISIONS 金融扫盲与风险认知：理解 FOMO 与投资决策之间关系的关键

Jurnal aplikasi akuntansi Pub Date : 2024-07-01 DOI: 10.29303/jaa.v9i1.433

Agnes Goeyana, Maria Asumpta Evi Marlina

{"title":"FINANCIAL LITERACY AND RISK PERCEPTION: THE KEY TO UNDERSTANDING THE RELATIONSHIP BETWEEN FOMO AND INVESTMENT DECISIONS","authors":"Agnes Goeyana, Maria Asumpta Evi Marlina","doi":"10.29303/jaa.v9i1.433","DOIUrl":"https://doi.org/10.29303/jaa.v9i1.433","url":null,"abstract":"The study of consumer behavior has made Fear of Missing Out (FOMO) a significant concern, particularly concerning Generation Z, who grew up in an increasingly connected digital era. The study's central issue is the FOMO phenomenon and its effect on Generation Z's investment decisions in entrepreneurial universities. Through an analysis of the role of financial literacy and risk perception as mediators, this paper seeks to understand how Generation Z's investment decisions are influenced by FOMO, particularly in the context of an entrepreneurial university. This study employs the Partial Least Square-Structural Equation Model (PLS-SEM) analysis model in a descriptive quantitative manner. The study's sample comprises 358 Generation Z students at Ciputra University Surabaya's Faculty of Business and Management. According to the study's findings, generation Z's investment decisions at entrepreneurial universities are positively and significantly impacted by FOMO. Financial literacy is a mediating variable in the relationship between FOMO and Generation Z investment decisions at entrepreneurial universities; risk perception is a mediating variable in the relationship between FOMO and Generation Z investment decisions at entrepreneurial universities. These findings suggest that strategies are needed to address FOMO and improve financial literacy and risk perception management among Generation Z students to improve the investment decisions of Generation Z students in entrepreneurial universities.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"8 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141698856","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 INFLUENCE OF ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS A MEDIATION VARIABLE 以财务业绩为中介变量的环境社会治理（ESG）对公司价值的影响

Jurnal aplikasi akuntansi Pub Date : 2024-07-01 DOI: 10.29303/jaa.v9i1.423

Aprilia Arifatul Pramisti, Dyah Febriantina Istiqomah

{"title":"THE INFLUENCE OF ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS A MEDIATION VARIABLE","authors":"Aprilia Arifatul Pramisti, Dyah Febriantina Istiqomah","doi":"10.29303/jaa.v9i1.423","DOIUrl":"https://doi.org/10.29303/jaa.v9i1.423","url":null,"abstract":"This research was conducted to analyze the relationship between ESG and company value and the role of financial performance variables as mediation between the two. The sample in this research is the energy company sector listed on the Indonesia Stock Exchange (BEI). By implementing good ESG, a company can improve quality, credibility and public trust. Increasing a company's attractiveness also attracts more investors to invest, so that a company can also improve its financial performance. Thus, good financial performance indicates effective ESG practices, so this can increase the company's value for investors. The sample for this research is companies listed on the Indonesian stock exchange in the energy sector consisting of 42 companies with a 2 year period from 2021 to 2022. The statistical tool used is the e-views 12 program with a quantitative approach through the method used for mediation regression analysis multiple. It is known that research shows that ESG influences company value and company financial performance. However, financial performance is not able to directly increase company value, this is proven by the financial performance variable which is proxied by ROA showing less than optimal figures so that it is unable to mediate the relationship between ESG and company value. This research supports the development of the application of ESG practices in energy companies in order to improve the company's credibility and attract more investors in the future.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"3 3‐4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141716575","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 KOMISARIS INDEPENDEN, KEPEMILIKAN BLOCKHOLDER DAN FINANCIAL SLACK TERHADAP PELAPORAN KEUANGAN MELALUI INTERNET 独立专员、大股东所有权和财务松弛对互联网财务报告的影响

Jurnal aplikasi akuntansi Pub Date : 2024-03-11 DOI: 10.29303/jaa.v8i2.349

Jessica Fidelia, C. B. H. Yudhanti

引用次数: 0

PENGARUH ROTASI AUDITOR, PROFITABILITAS, LEVERAGE, UMUR PERUSAHAAN TERHADAP ASIMETRI INFORMASI DAN PERAN HUBUNGAN POLITIK DI PERBANKAN INDONESIA 审计师轮换、盈利能力、杠杆作用、公司年龄对信息不对称的影响以及政治关系在印尼银行业中的作用

Jurnal aplikasi akuntansi Pub Date : 2024-01-25 DOI: 10.29303/jaa.v8i2.360

Pina Pina, Kennardi Tanujaya

引用次数: 0

SISTEM INFORMASI AKUNTANSI, E-COMMERCE, BUDAYA ORGANISASI DAN LITERASI KEUANGAN: SEBAGAI PENINGKAT KINERJA UMKM 会计信息系统、电子商务、组织文化和财务知识：作为提高全球部长级环境管理绩效的因素

Jurnal aplikasi akuntansi Pub Date : 2024-01-12 DOI: 10.29303/jaa.v8i2.320

L. Nusron, Yennisa Yennisa, S. Suharni

{"title":"SISTEM INFORMASI AKUNTANSI, E-COMMERCE, BUDAYA ORGANISASI DAN LITERASI KEUANGAN: SEBAGAI PENINGKAT KINERJA UMKM","authors":"L. Nusron, Yennisa Yennisa, S. Suharni","doi":"10.29303/jaa.v8i2.320","DOIUrl":"https://doi.org/10.29303/jaa.v8i2.320","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Informasi Akuntansi, e-commerce, budaya organisasi, dan literasi keuangan terhadap Kinerja UMKM. Populasi penelitian ini adalah pelaku atau pemilik UMKM di Kabupaten Sleman. Metode purposive sampling dipergunakan dalam teknik pengambilan sampel dengan sebanyak 103 UMKM yang berada di Kabupaten Sleman. Pengumpulan data penelitian menggunakan metode kuesioner yang disebarkan secara langsung dan daring melalui link google form selanjutnya data diolah menggunakan aplikasi SPSS versi 25. Data dianalisis menggunakan uji statistik deskriptif, validitas, reliabilitas dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi dan budaya organisasi tidak berpengaruh terhadap kinerja UMKM. E-commerce dan literasi keuangan berpengaruh positif terhadap kinerja UMKM. Menurut teori atribusi, kedua variabel ini sebagai faktor eksternal dan internal yang bisa meningkatkan pendapatan. E-commerce dapat menjangkau pasar yang lebih luas dan menekan biaya pemasaran. Literasi keuangan juga mendukung pelaku UMKM untuk mengelola modalnya menjadi lebih besar.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"2 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139438024","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

CORPORATE REPORTING, CORPORATE GOVERNANCE, AND SUSTAINABLE DEVELOPMENT GOALS DISCLOSURES 公司报告、公司治理和可持续发展目标的披露

Jurnal aplikasi akuntansi Pub Date : 2024-01-10 DOI: 10.29303/jaa.v8i2.343

Nina Febriana Dosinta, E. Kurniasih, M. Kartika, Gita Leorinita

引用次数: 0