Jurnal Akuntansi最新文献_第2页

KUALITAS PENGUNGKAPAN EMISI KARBON PADA LAPORAN KEBERLANJUTAN PERUSAHAAN YANG TERDAFTAR BERDASARKAN INDEKS SRI-KEHATI PERIODE 2018 – 2022 2018-2022年期间基于SRI-KEHATI指数的上市公司可持续发展报告中的碳排放披露质量

Jurnal Akuntansi Pub Date : 2023-12-07 DOI: 10.46806/ja.v13i1.1033

Maria Ellita Ovina, Carmel Meiden

{"title":"KUALITAS PENGUNGKAPAN EMISI KARBON PADA LAPORAN KEBERLANJUTAN PERUSAHAAN YANG TERDAFTAR BERDASARKAN INDEKS SRI-KEHATI PERIODE 2018 – 2022","authors":"Maria Ellita Ovina, Carmel Meiden","doi":"10.46806/ja.v13i1.1033","DOIUrl":"https://doi.org/10.46806/ja.v13i1.1033","url":null,"abstract":"Climate change is one of the environmental problems that is currently being considered by stakeholders, including various organizations concerned with environmental issues. The Carbon Disclosure Project (CDP) is a non-profit organization in 2000 that focuses on addressing environmental issues. CDP works by publishing an information sheet which is useful as a guide for companies to disclose greenhouse gas (GHG) emissions due to the company's business activities. The company discloses carbon emissions in its sustainability report. This research was conducted by giving a score of disclosure of carbon emissions, both quantitatively and qualitatively. Of the 5 issuers studied during the 2018-2022 period, it was found that Bank Rakyat Indonesia (Persero) Tbk. has the highest level of conformity and quality of disclosure. Quantitatively, the climate change category has high disclosure quality. Qualitatively, the energy consumption category has the highest disclosure quality. The banking sector is ranked highest in terms of quantitative disclosure of carbon emissions, while the infrastructure sector is ranked highest qualitatively.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"49 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138593282","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 KEMAMPUAN KUALITAS AUDITOR MEMODERASI PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN 审计师质量调节财务业绩对公司价值影响的能力分析

Jurnal Akuntansi Pub Date : 2023-12-06 DOI: 10.46806/ja.v13i1.1043

Evangelista, Sugi Suhartono

{"title":"ANALISIS KEMAMPUAN KUALITAS AUDITOR MEMODERASI PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN","authors":"Evangelista, Sugi Suhartono","doi":"10.46806/ja.v13i1.1043","DOIUrl":"https://doi.org/10.46806/ja.v13i1.1043","url":null,"abstract":"The long-term goal of a company is to increase the value of the company. If the company’s financialperformance increases, the value of the company will also increase and vice versa. However, in reality, financial performance does not always move in tandem with company value. As happened in several state-owned companies. This study aims to determine the effect of financial performance on firm value which will then be moderated by auditor quality The objects of this research are 21 non-financial BUMN companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique in this study was purposive sampling. Data testing carried out in this study was descriptive analysis test, pooling test, classic assumption test, regression analysis test with Moderated Regression Analysis and hypothesis testing with SPSS version 26 program. The rusults of the research it was concluded that profitability has a positive effect on firm value. Liquidity has a negative effect on firm value. Solvability has no effect on firm value. Auditor quality is not able to strengthen the positive effect of profitability on firm value. Auditor quality is not able to strengthen the negative effect of liquidity and solvency on firm value.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"64 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138594921","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 UMUR PERUSAHAAN, FINANCIAL DISTRESS, GENDER KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN PELAPORAN KEUANGAN DAN OPINI AUDIT SEBAGAI PEMODERASI 公司寿命、金融压力、审计性别委员会对财务报表准确性和审计意见的影响

Jurnal Akuntansi Pub Date : 2023-10-31 DOI: 10.25170/jak.v17i2.4674

Meyvi Devtari Bella, Harry Budiantoro

{"title":"PENGARUH UMUR PERUSAHAAN, FINANCIAL DISTRESS, GENDER KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN PELAPORAN KEUANGAN DAN OPINI AUDIT SEBAGAI PEMODERASI","authors":"Meyvi Devtari Bella, Harry Budiantoro","doi":"10.25170/jak.v17i2.4674","DOIUrl":"https://doi.org/10.25170/jak.v17i2.4674","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh umur perusahaan, financial distress, gender komite audit terhadap ketepatan waktu penyampaian pelaporan keuangan dengan opini audit sebagai pemoderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2017-2021 berjumlah 152 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Total sampel yang dipakai sebanyak 43 perusahaan. Data dalam penelitian ini digunakan data sekunder. Metode analisis yang digunaakan adalah metode analisis linear berganda dan analisis linear regresi moderasi (MRA) yang diolah dengan aplikasi SPSS 29. Hasil penelitian secara parsial menunjukkan bahwa umur perusahaan dan gender komite audit tidak berpengaruh terhadap ketepatan waktu penyampaian pelaporan keuangan, financial distress berpengaruh positif terhadap ketepatan waktu penyampaian pelaporan keuangan. Secara simultan, umur perusahaan, financial distress, dan gender komite audit berpengaruh signifikan terhadap ketepatan waktu penyampaian pelaporan keuangan. Hasil Uji MRA yang dilakukan menunjukkan bahwa opini audit tidak mampu memoderasi pengaruh umur perusahaan dan gender komite audit terhadap ketepatan waktu penyampaian pelaporan keuangan. Sedangkan, financial distress mampu memoderasi opini audit terhadap ketepatan waktu penyampaian pelaporan keuangan.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135929071","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 KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN DIMODERASI KETIDAKPASTIAN LINGKUGAN 金融报告质量对企业价值的影响减轻了内涵的不确定性

Jurnal Akuntansi Pub Date : 2023-10-29 DOI: 10.25170/jak.v17i2.4370

Lanny Santoso, Irenius Dwinanto Bimo

引用次数: 0

SOCIODEMOGRAPHIC VARIABLES AND ETHICAL DECISION-MAKING: A SURVEY OF PROFESSIONAL ACCOUNTANTS IN INDONESIA 社会人口变量和道德决策:对印度尼西亚专业会计师的调查

Jurnal Akuntansi Pub Date : 2023-10-29 DOI: 10.25170/jak.v17i2.4481

Yuliana Dwi Astuti, Grace Tianna Solovida

引用次数: 0

GLOBAL TRENDS AND PROSPECTS FOR ENVIRONMENT, SOCIAL, AND GOVERNANCE DISCLOSURE: A BIBLIOMETRIC STUDY 环境、社会和治理披露的全球趋势和前景:文献计量学研究

Jurnal Akuntansi Pub Date : 2023-10-29 DOI: 10.25170/jak.v17i2.4405

Irman Firmansyah, Christina Tri Setyorini

{"title":"GLOBAL TRENDS AND PROSPECTS FOR ENVIRONMENT, SOCIAL, AND GOVERNANCE DISCLOSURE: A BIBLIOMETRIC STUDY","authors":"Irman Firmansyah, Christina Tri Setyorini","doi":"10.25170/jak.v17i2.4405","DOIUrl":"https://doi.org/10.25170/jak.v17i2.4405","url":null,"abstract":"Artikel ini bertujuan untuk menginvestigasi perkembangan publikasi mengenai environmental, social, dan governance disclosure serta menemukan prospek topik pada masa depan. Data diobservasi dari database Scopus dengan kata kunci “environmental, social, and governance disclosure” OR “ESG disclosure”. Diperoleh artikel sebanyak 133 dokumen yang terdiri atas artikel, book chapter, conference paper, editorial, letter, note, dan review dengan rentang waktu publikasi sejak 2015 hingga 2023. Metode yang digunakan ialah analisis bibliometrik, dengan menggunakan software R biblioshiny dan Microsoft Excel. Hasilnya ditemukan bahwa perkembangan publikasi setiap tahun cenderung meningkat. Namun, berbanding terbalik dengan sitasi yang cenderung menurun. Secara keseluruhan, mayoritas penulis hanya melakukan satu kali publikasi tema ini. Jurnal yang paling produktif dan memiliki impact terbesar ialah Sustainability dan penulis yang paling produktif dan memiliki impact terbesar ialah Elili. Cina paling banyak korenpondensinya. Namun, sitasi terbanyak diperoleh United Kingdom diikuti oleh negara maju lainnya, seperti Italia, Australia, USA, dan Prancis. Governance approach merupakan topik yang sering muncul, diikuti oleh stakeholder, sustainability, dan topik lainnya yang kemunculannya belum banyak, tetapi masih terhubung dengan tema besar. Topik-topik tersebut diprediksi menjadi topik yang akan dibahas pada masa yang akan datang.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"15 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136136673","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 DIVIDEN TERHADAP NILAI PERUSAHAAN YANG DIMODERASIKAN DENGAN KUALITAS AUDIT 股息对公司价值的影响，其影响取决于审计质量

Jurnal Akuntansi Pub Date : 2023-10-29 DOI: 10.25170/jak.v17i2.4495

Dea Tiara Monalisa Butar-Butar, None Stefy

{"title":"PENGARUH DIVIDEN TERHADAP NILAI PERUSAHAAN YANG DIMODERASIKAN DENGAN KUALITAS AUDIT","authors":"Dea Tiara Monalisa Butar-Butar, None Stefy","doi":"10.25170/jak.v17i2.4495","DOIUrl":"https://doi.org/10.25170/jak.v17i2.4495","url":null,"abstract":"Faktor utama yang mempengaruhi nilai saham adalah dividen. Maksud utama penelitian ini yakni, menelaah efek dividen pada nilai perusahaan dengan kualitas audit yang berperan menjadi variabel moderasi dan variabel kontrol lainnya seperti profitability, cash holdings, debt level dan Firm Size pada perusahaan IDX30 mulai tahun 2018-2022. Alasan utama perusahaan diaudit oleh KAP big four karena kualitas opini audit yang dihasilkan dipercaya lebih tinggi dari pada diaudit dengan KAP non-big four. Maka dari itu, peneliti terkesan untuk melakukan uji antara pengaruh dividen terhadap nilai perusahaan, dengan moderasi kualitas audit. Teknik pengumpulan data adalah non purposive sampling. Analisis yang digunakan adalah regresi linear berganda, uji f menunjukkan dividen secara simultan berpengaruh terhadap nilai perusahaan. Melalui analisis ini, dividen berpengaruh signifikan positif pada nilai perusahaan tanpa dimoderasikan oleh kualitas audit. Nilai determinasi pada penelitian ini sebesar 0.615433, yang artinya dividen berpengaruh sebesar 61.54% terhadap nilai perusahaan sedangkan sisanya 38.46% dikuasai oleh variabel di luar penelitian. Penulis menyarankan untuk menambah variabel dan juga menggunakan proksi Tobins’q untuk dibandingkan dengan Price to Book Value (PBV) sebagai bahan pertimbangan penelitian selanjutnya.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"16 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136136675","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

MSME Financial Accounting In West Java: Sustainability And Impact Factors 西爪哇的中小微企业财务会计:可持续性和影响因素

Jurnal Akuntansi Pub Date : 2023-09-22 DOI: 10.24912/ja.v27i3.1739

None Heliani

引用次数: 0

Independent Corporate Governance Organ Busyness, Earnings Quality, And Market Mispricing: Evidence From Indonesia 独立公司治理机构忙碌、盈余质量与市场错误定价:来自印尼的证据

Jurnal Akuntansi Pub Date : 2023-09-22 DOI: 10.24912/ja.v27i3.1735

None Oktavia, None Febriani Cristina Susianti Magdalena, None Hartoni, None Eva Oktavini, None Krisnawati Tarigan

引用次数: 0

Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic Covid-19大流行期间消费品行业的盈余管理因素

Jurnal Akuntansi Pub Date : 2023-09-08 DOI: 10.24912/ja.v27i3.1480

Nur Azizah, Ratna Mappanyukki

引用次数: 0