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BOARD DIVERSITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES 董事会多元化与企业社会责任披露
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-10-05 DOI: 10.23969/jrak.v15i2.6575
Lucky Lestiananda, Yeterina Widi Nugrahanti, Gracella Theotama
{"title":"BOARD DIVERSITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES","authors":"Lucky Lestiananda, Yeterina Widi Nugrahanti, Gracella Theotama","doi":"10.23969/jrak.v15i2.6575","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.6575","url":null,"abstract":"Companies in Indonesia still don't care enough about Corporate Social Responsibility (CSR) causing various kinds of problems. Whereas, CSR is a form of corporate responsibility to stakeholders. This study aim to examine the effect of board diversity on the disclosure of CSR. All manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020 are used for population of this study. This study used quantitative approach and multiple linear regression analysis. Based on the results of testing of hypotheses, it is found that gender diversity, educational background diversity, and board size diversity have no effect on CSR disclosure. Then, tenure diversity and age diversity have a positive effect on CSR disclosure. Control variables in this study are company size and profitability. While company size has a positive effect and profitability has no effect on CSR disclosure. The results of this study can be used materials for improvements related to CSR disclosure in manufacturing companies.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135546581","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
IMPROVING THE PERFORMANCE OF MSMEs THROUGH INNOVATION, FINANCIAL LITERACY, AND DIGITALIZATION 通过创新、金融知识和数字化提高中小微企业的绩效
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-09-30 DOI: 10.23969/jrak.v15i2.7203
Desmiyawati Desmiyawati, Susilatri Susilatri, Sinta Ramaiyanti, Nur Azlina
{"title":"IMPROVING THE PERFORMANCE OF MSMEs THROUGH INNOVATION, FINANCIAL LITERACY, AND DIGITALIZATION","authors":"Desmiyawati Desmiyawati, Susilatri Susilatri, Sinta Ramaiyanti, Nur Azlina","doi":"10.23969/jrak.v15i2.7203","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.7203","url":null,"abstract":"The Covid pandemic has had a significant impact on MSMEs in Indonesia. Surveys conducted during this period showed a decline in the performance of MSMEs, although some studies showed inconsistent results. The study aims at examining the impact of innovation, financial literacy, and digitalization on the performance of MSMEs in the Riau Region. The samples used in this study were MSMEs located in Riau Province. Data obtained through the distribution of questionnaires and interviews were analyzed using multiple linear regression. Then, test findings showed that digitalisation and innovation had a significant impact on performance. Meanwhile, financial literacy did not affect the performance of MSMEs. The implications of this research for MSMEs were the use of technology and innovation, especially product marketing that can reach a broader market so that it can improve MSME performance. As for researchers, it can be a reference for the development of subsequent research.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135081362","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
OWNERSHIP STRUCTURE AND AUDIT FEES IN INDONESIA 印度尼西亚的股权结构和审计费用
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-09-30 DOI: 10.23969/jrak.v15i2.9532
Agil Novriansa, Asfeni Nurullah, Aryanto Aryanto
{"title":"OWNERSHIP STRUCTURE AND AUDIT FEES IN INDONESIA","authors":"Agil Novriansa, Asfeni Nurullah, Aryanto Aryanto","doi":"10.23969/jrak.v15i2.9532","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.9532","url":null,"abstract":"Different types of ownership structures provide distinct corporate monitoring mechanisms, thus affecting the magnitude of company audit fees. This study aims to empirically examine the relationship between ownership structure and audit fees in Indonesia from the agency theory perspective. The sample comprises non-financial companies listed in the Indonesian capital market over 2015-2021. Based on the purposive sampling results, the final number of observations in this research is 931 company-years. This study employs pooled OLS panel data regression with robust standard error. Results indicate that non-executive director ownership, family ownership, financial institution ownership, and non-financial institution ownership are negatively related to audit fees. Additionally, managerial ownership and foreign ownership are positively related to audit fees. However, the study does not find a positive relation between government ownership and audit fees. Overall, the results of this research support the agency theory, with a focus on the assumption of convergence of interest.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135040549","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
INVESTIGATING CONCURRENT LECTURER PERFORMANCE: THE ROLE EFFORT AS MEDIATION & TASK COMPLEXITY AS MODERATION 兼职讲师绩效调查:角色努力的中介作用任务复杂性作为适度
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-09-30 DOI: 10.23969/jrak.v15i2.6243
Helmi Yazid, Lili Sugeng Wiyantoro, Iis Ismawati
{"title":"INVESTIGATING CONCURRENT LECTURER PERFORMANCE: THE ROLE EFFORT AS MEDIATION & TASK COMPLEXITY AS MODERATION","authors":"Helmi Yazid, Lili Sugeng Wiyantoro, Iis Ismawati","doi":"10.23969/jrak.v15i2.6243","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.6243","url":null,"abstract":"Currently, there are most accounting graduates who have not been able to compete to fill jobs in their fields. Universities must address it immediately. This study investigates the effect of the performance of university accounting lecturers in Jakarta – Banten. This study used respondents 334 of academics and auditors at universities in Jakarta and Banten. Sampling using purposive sampling method, and data analysis method using SEM. This research shows that accountability, self-ability, and effort can affect the performance of audit lecturers who also act as auditors. Then, complexity proved capable of being a moderation variable and Effort proved capable of being a mediation variable. This study explains that lecturers as academics and concurrently as auditors at universities in Jakarta and Banten who have high confidence will make maximum efforts to improve lecturer performance so that it will have an impact on decision making and be able to do their jobs well.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135081673","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
FACTORS AFFECTING FRAUDULENT MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE (BOS) FUNDS AT PUBLIC HIGH SCHOOLS 影响公立高中学校运营援助资金欺诈管理的因素
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-09-30 DOI: 10.23969/jrak.v15i2.6631
Al Amin, Darwanis Darwanis, Fifi Yusmita
{"title":"FACTORS AFFECTING FRAUDULENT MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE (BOS) FUNDS AT PUBLIC HIGH SCHOOLS","authors":"Al Amin, Darwanis Darwanis, Fifi Yusmita","doi":"10.23969/jrak.v15i2.6631","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.6631","url":null,"abstract":"The number of fraud phenomena in Indonesia continues to increase from year to year and occurs in various sectors, including the education sector. This research aims at determining the effect of internal control, accounting information systems, accountability, and transparency on preventing fraud in managing BOS funds. The research was conducted at public high schools in Aceh from July to August 2022, with a population of 380 public high schools and a sample of 296 public high schools in Aceh province. The results showed that internal control, accounting information systems, accountability, and transparency simultaneously influenced fraud prevention in managing BOS funds. To some extent, internal control, accounting information systems, accountability, and transparency are significantly related to fraud prevention in BOS funds management. Therefore, the research implies that it can be used as a benchmark by the management of the BOS fund to prevent any possibility of fraud.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135082306","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 EFFECT OF AUDITEE CHARACTERISTICS AND PUBLIC ACCOUNTING FIRM SIZE ON ABNORMAL AUDIT REPORT LAG 被审计单位特征和会计师事务所规模对异常审计报告滞后的影响
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-04-05 DOI: 10.23969/jrak.v15i1.6125
Kahirul Umam, Yudhi Herliansyah
{"title":"THE EFFECT OF AUDITEE CHARACTERISTICS AND PUBLIC ACCOUNTING FIRM SIZE ON ABNORMAL AUDIT REPORT LAG","authors":"Kahirul Umam, Yudhi Herliansyah","doi":"10.23969/jrak.v15i1.6125","DOIUrl":"https://doi.org/10.23969/jrak.v15i1.6125","url":null,"abstract":"This research aims at determining a more specific relationship regarding the influence of firm size, profitability, solvency, and KAP size variables that affected the probability of Abnormal Audit Report Lag. The research used secondary data from financial and independent auditor reports obtained from the Indonesia Stock Exchange Consumer Goods Industry Companies for the 2018-2020 period. The total sample in this research was 167 and the data analysis method used was multinomial logistic regression analysis. The results of this research proved that company size and public accountant size could significantly affect audit report lag. Meanwhile, Profitability and Solvability had no significant effect on Abnormal Audit Report Lag.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42637206","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 EFFECT OF FUNDAMENTAL FACTORS ON TRIPLE BOTTOM LINE AND FIRM VALUE 基本面因素对三重底线和企业价值的影响
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-04-05 DOI: 10.23969/jrak.v15i1.5474
Nana Arviana, M. Wibisono
{"title":"THE EFFECT OF FUNDAMENTAL FACTORS ON TRIPLE BOTTOM LINE AND FIRM VALUE","authors":"Nana Arviana, M. Wibisono","doi":"10.23969/jrak.v15i1.5474","DOIUrl":"https://doi.org/10.23969/jrak.v15i1.5474","url":null,"abstract":"Every company must set aside a portion of the profits because it has some responsibilities towards the environment and society. This research aims at finding clear evidence of the fundamental effect of the triple bottom line in mediating profitability, liquidity, and leverage on a company’s values. Manufacturing companies listed on the Indonesia Stock Exchange are the object of this research. The data were analyzed using path analysis with SPSS version 25 software. This finding showed that profitability, leverage, and liquidity did not affect the triple bottom line. On the other hand, profitability did affect the value of the company, while liquidity, leverage, and triple bottom line did not.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41722746","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
FINANCIAL DISTRESS PREDICTION: THE ROLE OF FINANCIAL RATIO AND FIRM SIZE 财务困境预测:财务比率和企业规模的作用
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-04-05 DOI: 10.23969/jrak.v15i1.6428
Atika Widyo Ramadani, D. Ratmono
{"title":"FINANCIAL DISTRESS PREDICTION: THE ROLE OF FINANCIAL RATIO AND FIRM SIZE","authors":"Atika Widyo Ramadani, D. Ratmono","doi":"10.23969/jrak.v15i1.6428","DOIUrl":"https://doi.org/10.23969/jrak.v15i1.6428","url":null,"abstract":"Financial distress reflects a continuous decline in the company's financial performance that needs to be predicted and minimized. Therefore, this study aims to test financial ratios in predicting financial distress moderated by firm size with a sample of 128 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The data analysis method is Structural Equation Model based on Partial Least Square (SEM-PLS) with SmartPLS 3.0. The results showed that leverage and liquidity negatively affected financial distress, but operating cash flow had the opposite effect. Meanwhile, firm size can moderate the effect of leverage and operating cash flow on financial distress, but on the other hand, firm size weakens the relationship of liquidity to financial distress. Therefore, the implications of this research for manufacturing companies serve as a benchmark for analyzing financial distress.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45690362","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
DO BUSINESS CHARACTERISTICS AND ECONOMIC FACTORS AFFECT EFFECTIVE TAX RATE? AN EVIDENCE FROM SOUTHEAST ASIA 企业特征和经济因素是否影响有效税率?来自东南亚的证据
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-04-05 DOI: 10.23969/jrak.v15i1.5452
A. Pulungan, K.O.D.D. Fernando, Erma Mei Safa, Annisa Adelia Mahardika
{"title":"DO BUSINESS CHARACTERISTICS AND ECONOMIC FACTORS AFFECT EFFECTIVE TAX RATE? AN EVIDENCE FROM SOUTHEAST ASIA","authors":"A. Pulungan, K.O.D.D. Fernando, Erma Mei Safa, Annisa Adelia Mahardika","doi":"10.23969/jrak.v15i1.5452","DOIUrl":"https://doi.org/10.23969/jrak.v15i1.5452","url":null,"abstract":"The corporate tax burden is known to have a substantial impact on company management and the formation of national policy. One of the ways to measure the tax burden is by using effective tax rate (ETR). Prior research suggests that each region‘s characteristics may influence ETR within the region to varying degrees. Thus, the purpose of this study is to assess the impact of business characteristics and economic factors on ETR in Southeast Asia. There are 852 Southeast Asia companies used as samples in this study. The data is taken from S&P Capital over five periods from 2015-2019 and examined using a random effect regression model by STATA. The findings indicate that business characteristics and economic factors have a limited impact on ETR. By highlighting the factors that affect ETR in Southeast Asia, companies and policymakers can make better tax plans and policies.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45262967","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
EARLY WARNING SYSTEM: THE ROLE OF WHISTLE-BLOWERS TO REDUCE CORRUPTION IN INDONESIA AND MALAYSIA 预警系统:检举人在印尼和马来西亚减少腐败中的作用
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-04-05 DOI: 10.23969/jrak.v15i1.6917
Pupung Purnamasari
{"title":"EARLY WARNING SYSTEM: THE ROLE OF WHISTLE-BLOWERS TO REDUCE CORRUPTION IN INDONESIA AND MALAYSIA","authors":"Pupung Purnamasari","doi":"10.23969/jrak.v15i1.6917","DOIUrl":"https://doi.org/10.23969/jrak.v15i1.6917","url":null,"abstract":"This study aims at intending to compile arrangements for early warning against corruption through the activities of informants overseen by the Whistleblowing Protection Act. However, the commitment to eradicate moral decline was the obligation of Indonesian and Malaysian citizens. It is also to distinguish how the Whistle-blowing Protection Act can be used as an initial notification toward acts of corruption. The population used was 260 respondents, of which 130 were from Indonesia and 130 were from Malaysia and used the SEM-AMOS v25 analysis tool. The results of this study indicated that the Whistle-blowing Protection Act is a model of the early notification framework and Pentahelix, especially in preventing fraud and acts of corruption.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"24 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41305652","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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