Akuntansi : Jurnal Akuntansi Integratif

Analisis Capital Expenditure, Foreign Independent Directors, dan Manajemen Risiko Terhadap Nilai Perusahaan

Muhammad Andhika M Andhika, Endah Susilowati Endah — Thu, 21 Dec 2023 00:00:00 +0000

Indonesia, known as the country with the largest natural resource potential in the world, especially in the energy sector, is an important contributor to Non-Tax State Revenue. The main source of this income in Indonesia comes from the energy sector, especially the oil and gas and mining sub-sectors. In this context, it is very important for companies that manage energy resources to increase their value, so that they can continue to carry out research and development related to these resources. This research aims to examine and show the influence of capital expenditure, foreign independent directors, and risk management on the value of companies operating in the oil and gas and mineral and coal sub-sector in Indonesia, which are listed on the Indonesia Stock Exchange (BEI) during the 2016-2020 period. This research uses quantitative descriptive research methods, with multiple linear regression analysis as the analysis technique. The sample selection method used was purposive sampling, with a total of 95 samples. The research results show that capital expenditure and risk management have a significant effect on company value. However, foreign independent directors do not have a significant influence on firm value. The implication of this research is that companies can increase investment in capital assets and implement risk

Foreign Ownership dan Earnings Management pada Perbankan Asean

Abdul Ghofar — Thu, 21 Dec 2023 00:00:00 +0000

This research aims to examine the influence of foreign ownership on the earnings management of banking companies in the ASEAN region. The population is banking companies listed on the Stock Exchanges of four ASEAN countries: Indonesia, Malaysia, the Philippines and Thailand. We took 430 companies as samples for this research from these countries. This research took 5 (five) years. The results of the study found that foreign ownership has a negative relationship with earnings management because foreign ownership can reduce management actions to carry out earnings management; Foreign-owned banking companies have higher earnings quality in the first five years, and foreign investors' home countries that have a high CPI also have higher earnings quality. This research, based on the findings, can state that foreign investors can improve the effectiveness of governance and maintain earnings management.

Perception of Prospective Taxpayers: Tax Ethics and Tax Evasion

Unti Ludigdo, Devy Pusposari, Ayu Fury Puspita — Thu, 21 Dec 2023 00:00:00 +0000

This study aimed to determine the arguments of prospective taxpayers at the Faculty of Economics and Business of Universitas Brawijaya to justify tax evasion. This study was an exploratory research with a survey approach involving 96 respondents from the Faculty of Economics and Business, Brawijaya University. The data obtained was analyzed using descriptive statistics used Statistical Package for The Social Science program. Previous research determined that the higher a person’s earnings, the lower his or her tendency to commit evasion of tax, while based on respondent percepstions this study showed that the higher someone’s income, the greater her or his probability to commit tax evasion. Related to employment, no significant distinction regarding employment and tax evasion. However, this study showed that some jobs encourage the workers to commit tax evasion. The study found obstacles in the research subjects and did not get in-depth results. Focusing attention on factors including gender, income, major, education, employment can increase the application of tax ethics and reduce the rate of tax evasion.

Can Financial Rewards Increase the Interest of a Student Career in the Field of Education Accounting?

Ayu Ketut Rencana Sari, Made Arie Wahyuni — Thu, 21 Dec 2023 00:00:00 +0000

The goal of this study was to identify the characteristics that affect accounting students' interest in selecting a career as an accountant educator, with the moderating variables of intrinsic worth of the work, professional recognition, and financial benefits. Students at the Ganesha University of Education's Accounting Study Program made up the study's sample. 166 respondents made up the sample in a simple random sampling approach. The data is shared online via a Google form, after which the SmartPLS program processes it. Partially, this study shows that the intrinsic value of work does not affect the career interest of students in the field of accounting educators, while professional recognition partially has a positive and significant effect on career interests of students in the field of accounting educators. Financial awards are also able to moderate the effect of professional recognition on students' career interests in the field of accounting educators.

The Impact of Covid-19 Pandemic on the Financial Performance of Go Public Companies During the PSBB and New Normal Phases

Sunitha Devi, Lucy Sri Musmini, A.A.N. Yudha Martin Mahardika — Thu, 21 Dec 2023 00:00:00 +0000

The decline in state tax revenue in 2020 can be attributed to the implementation of tax reductions aimed at stimulating economic growth. This measure primarily aims to provide support to the sectors of the economy that have experienced significant negative impacts due to the COVID-19 pandemic. The government expects that the economic difficulties resulting from the pandemic will result in a decrease in the financial performance of multiple businesses. The Slovin Formula is used for sample size determination. The data underwent analysis through the utilization of the Wilcoxon Signed Rank Test. The study findings suggest that the PSBB measures implemented during the COVID-19 pandemic resulted in higher average DER and receivable turnover, but lower average current ratio and ROA. No significant difference was found in the current ratio and debt-to-equity ratio (DER) among all industrial sectors. Significant variations were observed in the return on assets (ROA) and receivable turnover. No statistically significant variation was found in the current ratio, debt-to-equity ratio (DER), return on assets (ROA), and receivable turnover across all industrial sectors. The Consumer Goods Industry experienced improvements in the current ratio, return on assets (ROA), and receivable turnover, while witnessing a decline in the debt-to-equity ratio (DER). In contrast, the Property, Real Estate and Building Construction, Finance, Trade, Services, and Investment sectors observed a decline in both the current ratio and return on assets (ROA).

Investment Intentions Among Students in Bali Province

Luh Gede Kusuma Dewi, Made Arie Wahyuni, Nyoman Ayu Wulan Trisna Dewi — Thu, 21 Dec 2023 00:00:00 +0000

During the Covid-19 pandemic, social media was filled with cryptocurrency investment, however the results of research in 2022 showed that only 17% of respondents were interested in investing in cryptocurrency. Therefore, this research was carried out again to determine the investment intentions of students in Bali Province. The results of this research found that currently, students have invested in savings, deposits, shares, gold, mutual funds and other types of investment. The conclusions that can be drawn are: students fully understand Access information about investments. Investment concepts. types of investment. Benefits from investment. ways to invest. investment instruments. However, there are still students who do not understand the basic knowledge of managing finances. the importance of financial planning in investment decisions. Investment for low income. Therefore, there is a need for further socialization regarding investment through formal channels such as schools or lectures and also non-formal channels such as social media.

Profit Quality Analysis of Investment Opportunity Set, Leverage, and Good Corporate Governance

Indry Maura Kusuma Wardani, Fidiana Fidiana — Thu, 21 Dec 2023 00:00:00 +0000

This research is motivated by the company's investment decisions during the pandemic to increase its business scale in the future which gives investor’s confidence in making financial decisions. The purpose of current study is to investigate how profit quality is impacted by good corporate governance, leverage as well as investment opportunity sets. The DER was used to measure the leverage, the market book value of asset ratio was used to measure the IOS, and the proportion and quantity of firms' ownership of the audit committee, independent commissioner board, managerial ownership, and institutional ownership were all used to measure GCG. It was a quantitative study. Food and beverage businesses that were listed on the IDX (Indonesia Stock Exchange) also made up the population. The method of gathering data employed purposive sampling. 13 businesses made up the sample in accordance with that. Moreover, the data was collected during a three-year period (2019–2021). 39 pieces of data in all were examined. The t-test, F-test, R2 test, and multiple linear regression were also employed in the data analysis technique. The outcome showed that there was a negative correlation between profit quality and the set of investment opportunities. On the other hand, managerial ownership improved the quality of profits. On the other hand, the quality of profits was unaffected by leverage, institutional ownership, the independent commissioner board, and the audit committee. These results imply the failure of all sample firms to achieve positive returns on their investment sets in assets during the pandemic. Not a single firm was able to show positive prospects for investment opportunities during the pandemic.