Jurnal Reviu Akuntansi dan Keuangan最新文献_第5页

Pelaporan Yang Terintegrasi Di Rev. 4.0: Siapkah BUMN Di Indonesia? 4.0版综合报告：印度尼西亚的BuMN准备好了吗？

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-08-31 DOI: 10.22219/jrak.v12i2.21444

Khalida Utami, Rafrini Amyulianthy, T. Astuti

{"title":"Pelaporan Yang Terintegrasi Di Rev. 4.0: Siapkah BUMN Di Indonesia?","authors":"Khalida Utami, Rafrini Amyulianthy, T. Astuti","doi":"10.22219/jrak.v12i2.21444","DOIUrl":"https://doi.org/10.22219/jrak.v12i2.21444","url":null,"abstract":"Integrated reporting has been proposed as a solution to the problem of misleading information in company reports, but its implementation has not been fully realized because regulations in each country regarding the implementation of corporate reporting in the form of IR are both mandatory and voluntary. The research proposes to assess Indonesia's readiness to apply IR among State-Owned Enterprises (SOE), and whether IR can be used as mandatory or voluntary disclosure. This study employs a quantitative approach that begins with data analysis on state-owned enterprises that issued annual reports on the Indonesia Stock Exchange. At a later stage, the overall score is calculated and evaluated with sensitivity analysis. The study finds the higher the amount of disclosure of firms implementing IR in Indonesia, the lesser the information gap obtained which can lead to a more effective corporate governance system This research has implications for companies in considering the application of integrated reporting in making decisions related to investments both in the short and long term, so that they can support the company's sustainable development strategy.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49206229","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

Does Stakeholder Pressure Determine Sustainability Reporting Disclosure? : Evidence From High-Level Governance Companies 利益相关者的压力是否决定了可持续性报告披露？：来自高层治理公司的证据

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-08-31 DOI: 10.22219/jrak.v12i2.21926

Endang Ruhiyat, Dani Rahman Hakim, Irna Handy

{"title":"Does Stakeholder Pressure Determine Sustainability Reporting Disclosure? : Evidence From High-Level Governance Companies","authors":"Endang Ruhiyat, Dani Rahman Hakim, Irna Handy","doi":"10.22219/jrak.v12i2.21926","DOIUrl":"https://doi.org/10.22219/jrak.v12i2.21926","url":null,"abstract":"Penelitian ini menganalisis pengaruh stakeholder’s pressure, good corporate governance (GCG), dan struktur modal terhadap sustainability reporting disclosure (SRD). Penelitian ini menggunakan data kuartalan dari 7 high level governance perusahaan yang tergabung dalam Indonesian Institute of Corporate Governance (IICG) periode 2014-2019 dengan total 168 observasi. Dengan menggunakan random effect model, penelitian ini menemukan bahwa stakeholder’s pressure yang diukur secara komposit menggunakan consumer proximity industry (CPI), investor oriented industry (IOI), dan employee oriented industry (EOI) terbukti berpengaruh positif terhadap sustainability reporting disclosure. Hasil ini robust setelah diestimasi ulang dengan menggunakan robust regression dan covariance based structural equation modeling (CB-SEM). Di sisi lain, penelitian ini gagal menemukan adanya pengaruh GCG dan struktur modal terhadap SRD. Meskipun tingkat GCG perusahaan tinggi, namun tidak membuat perusahaan tersebut meningkatkan SRD. Kondisi ini mengindikasikan bahwa tata kelola yang dilakukan perusahaan belum berorientasi pada kinerja keberlanjutan. Hasil penelitian ini berimplikasi pada pentingnya mensinergiskan praktek GCG yang dilakukan perusahaan dengan SRD. Oleh karena itu, pemerintah perlu memberikan sosialisasi yang lebih intensif mengenai pentingnya SRD, khususnya kepada para investor.\u0000 \u0000 ","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46552189","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

Autokorelasi Laba Dan Volatilitas Laba: Peningkat Audit Delay? 利润自动相关性和利润波动:增加审计延迟?

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-08-31 DOI: 10.22219/jrak.v12i2.21616

Rini Lestari, Pupung Purnamasari, Edi Sukarmanto

引用次数: 0

Determinan Manipulasi Akrual Dalam Pelaporan Keuangan Pemerintah Daerah 论地方政府财务报告中的随机操纵

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-08-31 DOI: 10.22219/jrak.v12i2.21502

Handayani, Darwanis, Syukriy Abdullah.

引用次数: 3

Dampak Inovasi Sistem Pembayaran Terhadap Nilai Pemegang Saham Bank Dan Pengecer 金融体系创新对银行股东和零售商价值的影响

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-08-31 DOI: 10.22219/jrak.v12i2.18304

Arianto Muditomo, Yusman Syaukat, Trias Andati, Nuramalia Hasanah

引用次数: 0

Kompetensi SDM Sebagai Mediasi Dalam Good Governance Dan Anngaran Berbasis Kinerja Pada Pengelolaan Dana BOS SDM作为善治中介的能力与BOS基金管理中基于员工的风险

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-08-31 DOI: 10.22219/jrak.v12i2.22014

Aviani Widyastuti, Winda Oktamelinia Titong, Ihyaul Ulum

{"title":"Kompetensi SDM Sebagai Mediasi Dalam Good Governance Dan Anngaran Berbasis Kinerja Pada Pengelolaan Dana BOS","authors":"Aviani Widyastuti, Winda Oktamelinia Titong, Ihyaul Ulum","doi":"10.22219/jrak.v12i2.22014","DOIUrl":"https://doi.org/10.22219/jrak.v12i2.22014","url":null,"abstract":"The phenomenon that often occurs in the management of BOS funds is the problem of fraud and ineffectiveness, from 2016 to 2021 there are 240 corruption cases and of these cases the most corruption is related to the use of BOS funds, which is 52 cases. This study aims to examine the effect of Good Governance and Performance-Based Budgeting on BOS Fund Management with HR Competence as an Intervening variable. The sampling method used the census method with the number of respondents 66 people. Questionnaires were distributed to private schools under the Ministry of Religion in Luwuk Regency, Central Sulawesi Province and processed using the Partial Least Square (PLS) method with SmartPLS 3.0. This study uses HR competence which is assessed as one of the factors that can have an indirect influence on the management of BOS funds, and the results of the study show that Good Governance either directly or through HR Competencies has a positive and significant effect on BOS Fund Management, Performance-Based Budgeting has an effect on negative on BOS Fund Management, and Performance-Based Budgeting has no effect on BOS Fund Management through HR Competence.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48252351","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

Analisis Pengaruh Struktur Modal Dan Struktur Kepemilikan Terhadap Kinerja Perusahaan 分析资本结构和所有权结构对公司绩效的影响

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-08-31 DOI: 10.22219/jrak.v12i2.20645

Dellia Santi Noviastuti, Ika Sasti Ferina, Rini Yayuk Priyati

{"title":"Analisis Pengaruh Struktur Modal Dan Struktur Kepemilikan Terhadap Kinerja Perusahaan","authors":"Dellia Santi Noviastuti, Ika Sasti Ferina, Rini Yayuk Priyati","doi":"10.22219/jrak.v12i2.20645","DOIUrl":"https://doi.org/10.22219/jrak.v12i2.20645","url":null,"abstract":"This study extends examining the effect of capital structure (Debt Equity Ratio) on firm performance (Tobin’s q dan ROA), quadratic (concave) effect of capital structure on firm performance, the effect of Multiple Large Shareholder Structure (MLSS) and institutional ownership on firm performance. This study differ from previous studies by pinpointing the category of debt to calculate Debt to Equity Ratio. The sample of this study is 424 observations from 53 non-financial companies listed on the Indonesia Stock Exchange including Index Kompas 100 from 2013 to 2020. Using fixed effect panel regression, this research finds inconsistent evidence that capital structure has insignificant negative effect on firm performance and has not a quadratic (concave) effect on firm performance. This study finds MLSS have insignificant negative effect on firm performance. This result could be caused by ownership structure in Indonesia is concentrated and percentage of MLSS is small. MLSS can not monitor the largest shareholder. This study also finds institutional ownership has insignificant negative effect on firm performance. This result could be caused by percentage of institusional owneship is small that can not monitoring manager behaviour in determining debt and dividen policy.\u0000 ","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49243753","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

Blockholders And Debtholders Pressure On Earnings Management In Indonesia 印尼区块链持有者和债务持有者对盈余管理的压力

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-08-31 DOI: 10.22219/jrak.v12i2.20413

R. Hanafi, Abdul Rohman, D. Ratmono

{"title":"Blockholders And Debtholders Pressure On Earnings Management In Indonesia","authors":"R. Hanafi, Abdul Rohman, D. Ratmono","doi":"10.22219/jrak.v12i2.20413","DOIUrl":"https://doi.org/10.22219/jrak.v12i2.20413","url":null,"abstract":"This study investigates the effect of blockholders and debtholders pressure on earnings management behavior. Both have potential conflicts of interest. Blockholders want dividends, and debtholders want payments and interest on their receivables. This study uses multiple linear regression to analyze 1,665 firm-year observations from the Indonesia Stock Exchange for the period 2013-2019. We find that blockholders have a significant positive effect on earnings management, indicating that blockholders tend to encourage management to manipulate earnings so that the company's performance looks good and the right to dividends will be better. Otherwise, debtholders have a significant negative effect on earnings management. It indicates that debtholders do not want earnings manipulation because, through debt covenants, they are safe with certainty in paying debts and interest. Meanwhile, for blockholders, debt covenants are a pressure because they have limited dividend payments. This study has complemented the previous perspective, where conflicts occur between blockholders and management, blockholders and minorities. This study shows that conflicts occur between blockholders and debtholders.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49122499","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

Penghindaran Pajak Dan Efisiensi Investasi: Sertifikasi CFO Sebagai Pemoderasi 一揽子计划规避与投资效率：CFO主持人证书

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-08-31 DOI: 10.22219/jrak.v12i2.20265

Sandy Kuswara, Dahlia Sari

引用次数: 0

Determinan Akuntabilitas Pengelolaan Keuangan Organisasi Nonlaba 非Spider组织财务管理责任的确定

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-08-31 DOI: 10.22219/jrak.v12i2.18674

Evi Yuanita, Bambang Suripto

{"title":"Determinan Akuntabilitas Pengelolaan Keuangan Organisasi Nonlaba","authors":"Evi Yuanita, Bambang Suripto","doi":"10.22219/jrak.v12i2.18674","DOIUrl":"https://doi.org/10.22219/jrak.v12i2.18674","url":null,"abstract":"The mainly funding source of NGOs come from community donations that highly dependent on the high level of accountability. However, several recent surveys show that public trust in NGOs is the lowest compared to other institutions. This shows that the accountability of NGO still needs to be improved. Based on legitimacy and stewardship theory, this study analyzes the impact of internal control systems, transparency, with restrictions fund, presentation and accessibility of financial statements on NGOs accountability of financial management. Sample of the research consisted of 97 NGOs with 120 respondents and used purposive sampling method. To collect data, a questionnaire was used which was distributed to staff and finance managers of NGOs. The results of study provide evidence that internal control systems, transparency and with restrictions fund have a positive effect, presentation of financial statements has no effect and accessibility has a negative effect on the accountability of NGO financial management. Result of this study can be used as input for efforts to increase the accountability of NGO financial management. This study also emphasizes some implications for improving accountability of NGO financial management.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42031942","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: 2