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Kualitas Audit Memoderasi Pengaruh Financial Distress pada Manajemen Laba 审计质量调节财务困境对收益管理的影响
E-Jurnal Akuntansi Pub Date : 2023-11-23 DOI: 10.24843/eja.2023.v33.i11.p07
Ni Made Dwi Utari, I. K. Yadnyana
{"title":"Kualitas Audit Memoderasi Pengaruh Financial Distress pada Manajemen Laba","authors":"Ni Made Dwi Utari, I. K. Yadnyana","doi":"10.24843/eja.2023.v33.i11.p07","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p07","url":null,"abstract":"This research aims to determine the effect of financial distress on earnings management with audit quality as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Sampling in this study used the non-participant observation method, where there were 53 companies that met the sampling criteria. The analysis technique used is Moderated Regression Analysis (MRA). The results of data analysis show that the financial distress variable has a positive and significant effect on earnings management and the audit quality variable is able to weaken the influence of financial distress on earnings management. Keywords: Earnings Management; Financial Distress; Audit Quality","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"100 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139245601","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
Era Digitalisasi : Keberminatan Profesi Akuntan Publik di Kalangan Mahasiswa Sarjana Akuntansi 数字化时代：会计专业本科生对公共会计师职业的兴趣
E-Jurnal Akuntansi Pub Date : 2023-11-23 DOI: 10.24843/eja.2023.v33.i11.p05
Enung Nurhayati, Teti Rahmawati, Nevi Marliani
{"title":"Era Digitalisasi : Keberminatan Profesi Akuntan Publik di Kalangan Mahasiswa Sarjana Akuntansi","authors":"Enung Nurhayati, Teti Rahmawati, Nevi Marliani","doi":"10.24843/eja.2023.v33.i11.p05","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p05","url":null,"abstract":"The development of digital technology has had an impact on shifting the role of the public accounting profession. However, this is not in line with the unstable growth in the number of public accountants every year. This research aims to analyze accounting students' interest in working as public accountants in the era of digitalization. The population of this research was Accounting students at levels III and IV at private universities in Region III Cirebon, totaling 1,141 students with a total sample of 301 students. The data analysis technique uses Partial Least Square Structural Equation Modeling (PLS-SEM). The research results show that job market considerations, professional recognition, financial rewards and professional training have a significant positive effect, while technological advances in the field of accounting and self-efficacy have no effect on interest in choosing a profession as a public accountant in the era of digitalization. This research can be used as a basis for decision making to increase interest in the public accounting profession in the era of digitalization, especially among accounting students. Keywords: Digitalization Era; Interest; Public Accountant; Profession.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139245498","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
Profitabilitas, Koefisien Respon Laba, dan Kesempatan Bertumbuh sebagai Variabel Pemoderasi 作为调节变量的盈利能力、收益反应系数和增长机会
E-Jurnal Akuntansi Pub Date : 2023-11-23 DOI: 10.24843/eja.2023.v33.i11.p13
Putu Ariyuda Putra, Putu Agus Ardiana
{"title":"Profitabilitas, Koefisien Respon Laba, dan Kesempatan Bertumbuh sebagai Variabel Pemoderasi","authors":"Putu Ariyuda Putra, Putu Agus Ardiana","doi":"10.24843/eja.2023.v33.i11.p13","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p13","url":null,"abstract":"This research aims to determine the effect of profitability on the earnings response coefficient, as well as the moderating effect of growth opportunities on the relationship between profitability and the earnings response coefficient. This research examines 216 financial reports published by mining companies listed on the Indonesia Stock Exchange in 2017-2021. Profitability is proxied by ROA and ROE operated as independent variables; growth opportunities proxied by the MBV and Ln (RE) ratio are operated as moderating variables; and control variables in this research include company size, company age, and capital structure. Signal theory is used to explain research findings. To achieve the research objectives, this research uses multiple linear regression analysis. The analysis results show that profitability has a significant effect on the earnings response coefficient, and growth opportunities can moderate the effect of profitability on the earnings response coefficient. The implications of this research provide additional information regarding the earnings response coefficient which is significantly influenced by the company's ability to generate profits, the moderating effect of retained earnings weakens this influence. Keywords: Earnings response coefficient; mining companies; profitability; growth opportunity; signaling theory","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"127 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139243755","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 Social Responsibility, Brand Loyalty di Universitas Negeri dan Swasta di Kota Batam 巴淡岛国立大学的企业社会责任和品牌忠诚度
E-Jurnal Akuntansi Pub Date : 2023-11-23 DOI: 10.24843/eja.2023.v33.i11.p03
Suyono Saputra, Hendry Charles
{"title":"Corporate Social Responsibility, Brand Loyalty di Universitas Negeri dan Swasta di Kota Batam","authors":"Suyono Saputra, Hendry Charles","doi":"10.24843/eja.2023.v33.i11.p03","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p03","url":null,"abstract":"The aim of the research is to identify factors in implementing Corporate Social Responsibility (CSR) that influence Brand loyalty both directly and indirectly through the mediation of Brand Trust, Brand Reputation and Brand Image. The research population is active students at state universities and private universities in Batam City. The data collection technique used was primary data by distributing questionnaires to 420 students in Batam City. The data analysis technique uses PLS-SEM which aims to test latent constructs in the linear construct relationship with existing parameters. Based on research results, CSR has a significant positive effect on brand loyalty, brand image, brand trust and brand reputation in the state and private universities in Batam City. Meanwhile, brand trust and brand loyalty do not have a significant influence due to the lack of trust and interest of students in state and private universities. Keywords: CSR; Brand Loyalty; Brand Trust; Brand Reputation; Brand Image.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"194 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139243815","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
Keadilan Perpajakan, Sistem Perpajakan, Diskriminasi Perpajakan, Teknologi, Informasi Perpajakan, dan Tax Evasion 税收正义、税收制度、税收歧视、技术、税收信息和逃税
E-Jurnal Akuntansi Pub Date : 2023-10-26 DOI: 10.24843/eja.2023.v33.i10.p16
Putu Eka Rahmayanti, Ni Ketut Lely Aryani Merkusiwati
{"title":"Keadilan Perpajakan, Sistem Perpajakan, Diskriminasi Perpajakan, Teknologi, Informasi Perpajakan, dan Tax Evasion","authors":"Putu Eka Rahmayanti, Ni Ketut Lely Aryani Merkusiwati","doi":"10.24843/eja.2023.v33.i10.p16","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p16","url":null,"abstract":"The research aims to determine the influence of tax fairness, the tax system, tax discrimination, technology and tax information on taxpayers on tax evasion. This research was conducted at the East Denpasar Pratama Tax Service Office. The population in this study are taxpayers who carry out business activities and are registered with KPP Pratama Denpasar Timur. The sampling technique uses a purposive sampling method. The number of samples in this research was 100 taxpayers who carried out business activities and were registered and the number of samples used in this research was determined based on the approach. The analysis technique used is Multiple Linear Regression. The results of the analysis show that tax fairness, the tax system, technology and tax information for taxpayers have a significant negative effect on tax evasion, while tax discrimination has a significant positive effect on tax evasion. Keywords : justice; systems; discrimination; TI; tax evasion","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"99 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139313768","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
Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia 印度尼西亚能源公司的碳排放披露
E-Jurnal Akuntansi Pub Date : 2023-10-26 DOI: 10.24843/eja.2023.v33.i10.p04
Kadek Egiana Sandy, Putu Agus Ardiana
{"title":"Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia","authors":"Kadek Egiana Sandy, Putu Agus Ardiana","doi":"10.24843/eja.2023.v33.i10.p04","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p04","url":null,"abstract":"This research aims to determine the factors that influence the disclosure of carbon emissions by energy companies in Indonesia. This research examines 34 sustainability reports published by energy companies listed on the Indonesia Stock Exchange in 2018 and 2019. Content analysis is used to test the extent of carbon emissions disclosure, namely the size of the dependent variable in this research. Profitability and perceived environmental reputation are operated as independent variables while environmental performance, company size, company age, and government ownership are operated as control variables in this study. Legitimacy theory is used to explain research findings. To achieve the research objectives, this research uses multiple linear regression analysis. The results of the analysis show that profitability has no significant effect on carbon emissions disclosure, while perceived environmental reputation has a significant effect on carbon emissions disclosure. Keywords: Carbon Emission Disclosure; Energy of Companies; Profitability; Perceived Reputation; Legitimacy Theory","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139313578","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
Evaluating Student Insights, Attitudes, and Understandings on Green Accounting within the Green Economy Framework 在绿色经济框架内评估学生对绿色会计的见解、态度和理解
E-Jurnal Akuntansi Pub Date : 2023-10-26 DOI: 10.24843/eja.2023.v33.i10.p03
Hasinah Hasinah, R. Rismawati, Z. Supri
{"title":"Evaluating Student Insights, Attitudes, and Understandings on Green Accounting within the Green Economy Framework","authors":"Hasinah Hasinah, R. Rismawati, Z. Supri","doi":"10.24843/eja.2023.v33.i10.p03","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p03","url":null,"abstract":"This research aims to assess students' knowledge, attitudes, and perceptions regarding green accounting in the context of the green economy. Previous studies have predominantly focused on green accounting within corporations, while student perspectives are pivotal for the future of sustainable economics. Using a quantitative approach, this study involved 133 purposively sampled respondents. Multiple linear regression was used for data analysis. This research offers insight into how students' perceptions and attitudes towards green accounting can impact sustainable practices' adoption. It's among the few studies addressing students, future key players in the green economy. The findings contribute significantly to green accounting education and training. Moreover, it can aid policymakers and practitioners in designing more effective educational programs. Keywords: Knowledge; Attitude; Perception; green accounting; economics.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139313270","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
Profitabilitas, Ukuran Perusahaan, Leverage, Eco-Control, dan Corporate Social Responsibility Disclosure 利润、企业、杠杆、生态控制和企业社会责任披露
E-Jurnal Akuntansi Pub Date : 2023-10-26 DOI: 10.24843/eja.2023.v33.i10.p15
I. Komang, Adi Sastrawan, I. Gde, Ary Wirajaya
{"title":"Profitabilitas, Ukuran Perusahaan, Leverage, Eco-Control, dan Corporate Social Responsibility Disclosure","authors":"I. Komang, Adi Sastrawan, I. Gde, Ary Wirajaya","doi":"10.24843/eja.2023.v33.i10.p15","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p15","url":null,"abstract":"Corporate Social Responsibility Disclosure is an information reporting carried out as a form of corporate social responsibility. The research aims to obtain empirical evidence of the influence of Profitability, Company Size, Leverage and Eco-control on CSR Disclosure. Research was conducted on SRI-KEHATI indexed companies on the IDX for the 2019-2020 period with a sample of 50 companies using the saturated sampling method. The analysis technique used is Multiple Linear Regression Analysis. The research results show that (1) profitability has a positive effect on CSR Disclosure, (2) company size has no effect on CSR Disclosure, (3) leverage has no effect on CSR Disclosure, (4) eco-control has a positive effect on CSR Disclosure. Keywords: Profitability; Company Size; Leverage; Eco-control; CSR Disclosure","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139313623","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 Social Responsibility, Leverage, Kepemilikan Asing, dan Nilai Perusahaan dengan Firm Size sebagai Pemoderasi 以公司规模为调节因素的企业社会责任、杠杆率、外资所有权和公司价值
E-Jurnal Akuntansi Pub Date : 2023-10-26 DOI: 10.24843/eja.2023.v33.i10.p07
Ni Nengah Loriyani, Ni Putu Sri Harta Mimba
{"title":"Corporate Social Responsibility, Leverage, Kepemilikan Asing, dan Nilai Perusahaan dengan Firm Size sebagai Pemoderasi","authors":"Ni Nengah Loriyani, Ni Putu Sri Harta Mimba","doi":"10.24843/eja.2023.v33.i10.p07","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p07","url":null,"abstract":"Company value is an important factor that companies must pay attention to because it reflects the prosperity received by shareholders. The aim of this research is to obtain empirical evidence of the influence of CSR, leverage, and foreign ownership on company value with firm size as a moderator, which has relatively little to do with Investor33. This research fills the gap in the 2018-2020 period. The sample was determined using a purposive sampling technique and a sample of 45 observations was obtained. The data analysis technique used is Moderated Regression Analysis. The research results show that CSR has a positive effect on firm value, leverage has a negative effect on firm value, foreign ownership has no effect on firm value, firm size weakens the effect of CSR on firm value, firm size weakens the negative effect of leverage on firm value, and firm size does not moderate the effect foreign ownership on company value. Keywords: Firm Value; Corporate Social Responsibility; Leverage; Foreign Ownership; Firm Size.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"107 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139313617","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
Pendeteksian Kecurangan pada Laporan Keuangan dengan Pendekatan Fraud Triangle Model 用欺诈三角模型法检测财务报表中的欺诈行为
E-Jurnal Akuntansi Pub Date : 2023-10-26 DOI: 10.24843/eja.2023.v33.i10.p18
Gusti Ayu, N. Utami, Dewi Wibawa, H. B. Suprasto
{"title":"Pendeteksian Kecurangan pada Laporan Keuangan dengan Pendekatan Fraud Triangle Model","authors":"Gusti Ayu, N. Utami, Dewi Wibawa, H. B. Suprasto","doi":"10.24843/eja.2023.v33.i10.p18","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p18","url":null,"abstract":"Pressure, opportunity and rationalization are three conditions that always occur in an act of fraud which is often called the fraud triangle, a theory developed by Cressey. This study aims to reveal aspects that support fraud using the fraud triangle model against entities listed on the Indonesia Stock Exchange, namely the property and real estate sectors in 2017-2019. This research used a population of all property and real estate companies and the number of samples used was 21 companies with observation years from 2017 to 2019, resulting in a final sample size of 63 financial reports. In this research, multiple linear regression was used as a method which was then processed first using IBM SPSS 21 software. This research obtained results that only the financial stability and ineffective monitoring variables had a positive effect on financial reporting fraud. Meanwhile, rationalization has a negative effect on fraudulent financial reporting. Keywords : Financial Stability; Ineffective Monitoring; Rationalization; Fraudulent Financial Statements.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139313229","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
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