发布求助
文献互助 智能选刊 最新文献

E-Jurnal Akuntansi最新文献

筛选
英文 中文
Leverage, Firm Size, Likuiditas, Financial Distress, dan Aktivitas Hedging Dengan Instrumen Derivatif 杠杆、公司规模、杠杆率、财务困境和衍生工具对冲活动
E-Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.24843/eja.2023.v33.i08.p10
Azhar Condronegoro, Henny Triyana Hasibuan
{"title":"Leverage, Firm Size, Likuiditas, Financial Distress, dan Aktivitas Hedging Dengan Instrumen Derivatif","authors":"Azhar Condronegoro, Henny Triyana Hasibuan","doi":"10.24843/eja.2023.v33.i08.p10","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p10","url":null,"abstract":"This research aims to determine the effect of leverage, firm size, liquidity and financial distress on hedging activities in textile and garment subsector companies listed on the Indonesia Stock Exchange due to unstable exchange rate changes. The sample method used is purposive sampling with 65 observations collected during the 2017-2021 period. The secondary data used is obtained from the company's financial reports available on the website of the Indonesia Stock Exchange (IDX) and other sources. Data analysis was performed using logistic regression method. The findings of this research show that leverage does not have a significant influence on hedging activities, while firm size and financial distress have a positive influence on hedging activities, and liquidity has a negative influence on hedging activities. Keywords: Leverage; Firm Size; Liquidity; Financial Distress; Hedging Activities","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139347863","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
Peran Koneksi Politik Dalam Memoderasi Pengaruh Karakteristik Dewan Direksi Terhadap Manajemen Laba Riil 政治联系在调节董事会特征对实际收益管理的影响中的作用
E-Jurnal Akuntansi Pub Date : 2023-08-30 DOI: 10.24843/eja.2023.v33.i08.p05
Sharon Manopo, Yeterina Widi Nugrahant
{"title":"Peran Koneksi Politik Dalam Memoderasi Pengaruh Karakteristik Dewan Direksi Terhadap Manajemen Laba Riil","authors":"Sharon Manopo, Yeterina Widi Nugrahant","doi":"10.24843/eja.2023.v33.i08.p05","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p05","url":null,"abstract":"This study aims to examine the characteristics of the board of directors on real earnings management with political connections as a moderator. The characteristics of the board of directors used in this research include managerial share ownership, educational background, tenure and gender of the board of directors. The research sample used is a manufacturing company listed on the IDX. SAMPLING using purposive sampling and obtained as many as 348 observations. Panel data is processed with the GLS model. The results of the study found that board of directors share ownership has a negative effect on real earnings management. The educational background of the board of directors in accounting, business or finance was found to have a negative effect on real earnings management. A board of directors with a long term of office was found to have no influence on real earnings management, while research results between the gender of the female board of directors were found to have a significant influence on real earnings management. Political connection was found to have no effect on board of directors share ownership, tenure on real earnings management. Political connections were found to have a negative influence between the educational background of the board of directors on real earnings management. The presence of political connections will strengthen the negative influence of the educational background of the board of directors on earnings management. Political connections were found to have a significant positive effect or to moderate the relationship between female board of directors gender and real profit management. Keywords: Real Earnings Management; Political Connection; Board of Directors Characteristic; Female Board of Directors","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139348257","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
Fraud Pentagon dan Kecurangan Laporan Keuangan: Potret pada Perusahaan Sektor Kesehatan di Indonesia 欺诈五角大楼与财务报表欺诈：印度尼西亚医疗保健行业公司的写照
E-Jurnal Akuntansi Pub Date : 2023-08-30 DOI: 10.24843/eja.2023.v33.i08.p09
Aisyah Azzah Salsabilla, Alfiana Fitri
{"title":"Fraud Pentagon dan Kecurangan Laporan Keuangan: Potret pada Perusahaan Sektor Kesehatan di Indonesia","authors":"Aisyah Azzah Salsabilla, Alfiana Fitri","doi":"10.24843/eja.2023.v33.i08.p09","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p09","url":null,"abstract":"Financial statement fraud is an intentional misstatement related to the reporting of company conditions to obscure financial statement users in making decisions. This research was conducted to examine the influence of the five pentagon fraud elements namely pressure, opportunity, rationalization, ability, and arrogance on fraudulent financial statements. This research uses the Beneish M-Score Model to detect potential fraud in financial reports. The data used in this study is secondary data derived from the annual financial reports of health sector companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The sampling method used a purposive sampling method and the total research sample was 13 companies. Hypothesis testing was carried out using logistic regression analysis with SPSS 26.0 software statistical tools. The research results show that pressure has an influence on financial report fraud. Meanwhile, opportunity, rationalization, ability and arrogance have no effect on fraudulent financial reporting. Keywords: Fraud Pentagon; fraudulent financial reporting; Logistic Regression","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139348283","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
IKABOGA Women Leadership Dan Komitmen Organisasi Sebagai Pemoderasi Determinan Akuntabilitas Pengelolaan Keuangan IKABOGA 妇女领导力和组织承诺是财务管理问责制的调节性决定因素
E-Jurnal Akuntansi Pub Date : 2023-08-30 DOI: 10.24843/eja.2023.v33.i08.p12
Endar Pituringsih, Ayudia Sokarina, Thatok Asmony
{"title":"IKABOGA Women Leadership Dan Komitmen Organisasi Sebagai Pemoderasi Determinan Akuntabilitas Pengelolaan Keuangan","authors":"Endar Pituringsih, Ayudia Sokarina, Thatok Asmony","doi":"10.24843/eja.2023.v33.i08.p12","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p12","url":null,"abstract":"The purpose of this study was to analyze and provide empirical evidence regarding the effect of presentation of financial statements and the effect of accessibility of financial reports on financial management accountability with women's leadership and organizational commitment as moderating variables. The population of this research is the management of IKABOGA organizations throughout the island of Lombok with a total of 60 respondents. Collecting data using a survey method in the form of a questionnaire. By using the census method, all populations become respondents. The data analysis method used in this study is the MRA (Moderate Regression Analysis) method with the help of the SPSS 23 program. The results show that the presentation of financial statements has a positive and significant effect on financial management accountability. The accessibility of financial reports has a positive and insignificant effect on financial management accountability. Women's leadership does not strengthen the influence of financial report presentation on financial report accountability. Women's leadership does not strengthen the influence of financial report accessibility on financial report accountability. Organizational commitment does not strengthen the influence of financial report presentation on financial management accountability. Organizational commitment does not strengthen the influence of financial report accessibility on financial management accountability. Keywords: Presentation of Financial Statements; Accessibility of Financial Reports; IKABOGA Women Leadership; Organizational Commitment; Financial Management Accountability.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139348090","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
Free Cash Flow, Leverage, Ukuran Perusahaan, dan Manajemen Laba di Perusahaan LQ45 BEI LQ45 BEI 公司的自由现金流、杠杆率、公司规模和收益管理
E-Jurnal Akuntansi Pub Date : 2023-08-30 DOI: 10.24843/eja.2023.v33.i08.p07
Mariani Katjie Lenanti Bailaen, Paskah Ika Nugroho
{"title":"Free Cash Flow, Leverage, Ukuran Perusahaan, dan Manajemen Laba di Perusahaan LQ45 BEI","authors":"Mariani Katjie Lenanti Bailaen, Paskah Ika Nugroho","doi":"10.24843/eja.2023.v33.i08.p07","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p07","url":null,"abstract":"Profit information is generally used as an appraisal of management performance. Earnings information can be used as a target of earnings management. The aim of the research is to empirically test the influence of free cash flow, leverage and company size on earnings management. This research uses LQ45 companies on the 2018-2021 BEI. The technique for collecting data uses purposive sampling which produces 20 LQ45 companies. The analysis method uses multiple linear analysis. The research results show that earnings management is not significantly influenced by free cash flow, while earnings management is significantly positively influenced by leverage and company size. This research contributes to consideration of investor and company management decision making regarding earnings management. Keywords: Earnings Management; Free Cash Flow; Leverage; Firm Size","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"100 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139348234","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
Jaringan Akuntan Manajemen, Akuntansi Manajemen Strategis, Budaya Organisasi dan Kinerja Organisasi 管理会计师网络、战略管理会计、组织文化与组织绩效
E-Jurnal Akuntansi Pub Date : 2023-08-30 DOI: 10.24843/eja.2023.v33.i08.p03
Sri Maryati, Anisa Listya, Alghifahri Mahdi Igamo
{"title":"Jaringan Akuntan Manajemen, Akuntansi Manajemen Strategis, Budaya Organisasi dan Kinerja Organisasi","authors":"Sri Maryati, Anisa Listya, Alghifahri Mahdi Igamo","doi":"10.24843/eja.2023.v33.i08.p03","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p03","url":null,"abstract":"This research aims to empirically test strategic management accounting practices by involving the role of management accountant networks and the moderation of organizational culture and their implications for company performance. The data was obtained using a survey method, namely practitioners who act as management accountants for small businesses in South Sumatra. The research data was processed and analyzed using SEM-PLS. The results show that the relationship between the management accountant network and strategic management accounting, organizational culture moderates the relationship between the management accountant network and strategic management accountants. Strategic management accountants mediate the relationship between management accountant networks and organizational performance. The Importance of the Role of a good network of management accountants among small business actors in South Sumatra by understanding the concept of strategic management.  Keywords: Management Accountant; Strategic Management Accounting; Organizational Performance.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139348289","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
Kecukupan Modal, Loan to Deposit Ratio, Pertumbuhan Nasabah dan Profitabilitas 资本充足率、贷存比、客户增长和盈利能力
E-Jurnal Akuntansi Pub Date : 2023-08-10 DOI: 10.24843/eja.2023.v33.i08.p02
Ni Luh Putu Andra Puspaningrum, Ni Nyoman Ayu Diantini
{"title":"Kecukupan Modal, Loan to Deposit Ratio, Pertumbuhan Nasabah dan Profitabilitas","authors":"Ni Luh Putu Andra Puspaningrum, Ni Nyoman Ayu Diantini","doi":"10.24843/eja.2023.v33.i08.p02","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p02","url":null,"abstract":"The importance of the existence of LPDs in traditional villages requires LPDs to always maintain the stability of their profit growth, so it is important for LPDs to know the factors that influence their profitability. The research aims to analyze and determine the influence of capital adequacy, loan to deposit ratio and customer growth on LPD profitability in Denpasar City during the 2019-2021 period. The population in the study were all LPDs in Denpasar City with a total sample of 34 LPDs taken using the purposive sampling method. The research uses secondary data, namely financial reports obtained from LPLPD Denpasar City, and the data is analyzed using multiple linear regression analysis. The research results show that capital adequacy and customer growth have no effect on LPD profitability in Denpasar City, the loan to deposit ratio has a positive effect on LPD profitability in Denpasar City. Keywords: Capital Adequacy; Loan to Deposit Ratio; Customer Growth; Profitability","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139351117","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
Penegakan Peraturan, Moralitas Individu, Kesesuaian Kompensasi, Komitmen Organisasi, dan Kecenderungan Kecurangan 监管执行、个人道德、薪酬匹配、组织承诺和欺诈倾向
E-Jurnal Akuntansi Pub Date : 2023-07-30 DOI: 10.24843/eja.2023.v33.i07.p16
Penegakan Peraturan, Moralitas Individu, Kesesuaian Kompensasi, Komitmen Organisasi, Kecenderungan Kecurangan, Valda Jeanitta, D. Putri, I. Dewa, Nyoman Badera, V. J. D. W. Putri, I. N. D. Badera, .. Peraturan, dan Kecenderungan, Moralitas, Kecenderungan
{"title":"Penegakan Peraturan, Moralitas Individu, Kesesuaian Kompensasi, Komitmen Organisasi, dan Kecenderungan Kecurangan","authors":"Penegakan Peraturan, Moralitas Individu, Kesesuaian Kompensasi, Komitmen Organisasi, Kecenderungan Kecurangan, Valda Jeanitta, D. Putri, I. Dewa, Nyoman Badera, V. J. D. W. Putri, I. N. D. Badera, .. Peraturan, dan Kecenderungan, Moralitas, Kecenderungan","doi":"10.24843/eja.2023.v33.i07.p16","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i07.p16","url":null,"abstract":"The research objective was to examine the effect of enforcement, individual morality, appropriateness of compensation, and organizational commitment on fraud tendencies. The research was conducted at Denpasar City Government Offices, totaling 20 offices with a total sample of 137 employees. Purposive sampling technique is used as a technique in sampling using a questionnaire. Research findings, namely enforcement of regulations have a negative effect on the tendency to cheat, while individual morality, appropriateness of compensation, and organizational commitment have no effect on the tendency to cheat. The research provides an overview and information to the Denpasar city government which can be input in an effort to prevent acts of fraud.Keywords: Rule Enforcement; Individual Morality; Compensation Suitability; Organizational Commitment; Fraud Tendencies","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139353745","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
Locus of Control, Whistleblowing, Kesesuaian Kompensasi dan Kecenderungan Kecurangan Akuntansi 控制权、举报、薪酬匹配和会计造假倾向
E-Jurnal Akuntansi Pub Date : 2023-07-30 DOI: 10.24843/eja.2023.v33.i07.p04
Putu Peni Ulantari, W. Suartana
{"title":"Locus of Control, Whistleblowing, Kesesuaian Kompensasi dan Kecenderungan Kecurangan Akuntansi","authors":"Putu Peni Ulantari, W. Suartana","doi":"10.24843/eja.2023.v33.i07.p04","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i07.p04","url":null,"abstract":"The study aims to analyze the effect of locus of control, whistleblowing, and suitability of compensation on the tendency of village credit institutions (LPD) to commit fraudulent accounting. The theory used is the Fraud Triangle Theory. The research was conducted at LPD in Buleleng Regency. The final sample size is 70 LPD officers using purposive sampling method. Data were analyzed using multiple linear regression with the help of SPSS Statistics 25 software. The results showed that locus of control had a positive effect on the tendency of LPD prajuru accounting fraud. Meanwhile, whistleblowing and suitability of compensation have a negative effect on the tendency of LPD employee accounting fraud.Keywords : Locus of Control; Whistleblowing; Suitability of Compensation; Accounting Fraud Tendency; Village Credit Institution.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"64 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139353858","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, Leverage, Kepemilikan Publik, dan Pengungkapan Corporate Social Responsibility 盈利能力、杠杆作用、公众所有权和企业社会责任披露
E-Jurnal Akuntansi Pub Date : 2023-07-30 DOI: 10.24843/eja.2023.v33.i07.p17
Nim I Gusti Ayu Putu Eka Pratiwi
{"title":"Profitabilitas, Leverage, Kepemilikan Publik, dan Pengungkapan Corporate Social Responsibility","authors":"Nim I Gusti Ayu Putu Eka Pratiwi","doi":"10.24843/eja.2023.v33.i07.p17","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i07.p17","url":null,"abstract":"The aim of this study is to empirically examine the effect of profitability, leverage, and public ownership on the disclosure of corporate social responsibility (CSR) of SRI-KEHATI indexed companies. The causal relationship quantitative approach was carried out with secondary data sources originating from 85 sample company reports which were then analyzed through multiple linear regression. The research found that the results of leverage and public ownership have a positive effect on disclosure of corporate social responsibility, while profitability has a negative effect on disclosure of corporate social responsibility. The results of the research can contribute to the company's CSR disclosure policy by considering the factors that can influence CSR disclosure policies.Keywords: Corporate Social Responsibility Disclosure; Profitability; leverage; Public Ownership","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"87 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139353814","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信
小红书