Akurasi : Jurnal Studi Akuntansi dan Keuangan 2024-01-06T06:36:33+00:00 Lilik Handajani Open Journal Systems <div class="heading row"> <div class="col-md-4"><a class="cover" href=""> <img class="img-responsive" src=""> </a></div> <div class="col-md-8"> <div class="description"> <dl class="row"> <dt class="col-sm-3">Title</dt> <dd class="col-sm-9">Jurnal Studi Akuntansi dan Keuangan</dd> <dt class="col-sm-3">Initials</dt> <dd class="col-sm-9"><strong>AKURASI</strong></dd> <dt class="col-sm-3">Website</dt> <dd class="col-sm-9"><a href=""></a></dd> <dt class="col-sm-3">ISSN</dt> <dd class="col-sm-9"><strong><a title="p-issn" href="" target="_blank" rel="noopener">2720-9067</a></strong> (print), <strong><a title="issn" href="" target="_blank" rel="noopener">2685-1059</a></strong> (online)</dd> <dt class="col-sm-3">Accreditated</dt> <dd class="col-sm-9"><a href="" target="_blank" rel="noopener">"Sinta 3" by the Minister of Research and Technology / Head of the National Research and Innovation Agency: 148/M/KPT/2020 PERIOD: 2020-2024</a></dd> <dt class="col-sm-3">DOI Prefix</dt> <dd class="col-sm-9">10.29303/akurasi</dd> <dt class="col-sm-3">Subject</dt> <dd class="col-sm-9">Accounting</dd> <dt class="col-sm-3">Frequency</dt> <dd class="col-sm-9">Biannual</dd> <dt class="col-sm-3">Language</dt> <dd class="col-sm-9">English (EN), Indonesian (ID)</dd> <dt class="col-sm-3">Indexed at</dt> <dd class="col-sm-9">Sinta, Garuda, BASE, OneSearch, Crossref, etc.</dd> <dt class="col-sm-3">Citation</dt> <dd class="col-sm-9"><a href=";user=NRJCZJkAAAAJ" target="_blank" rel="noopener">Google Scholar</a></dd> <dt class="col-sm-3">OAI</dt> <dd class="col-sm-9"></dd> </dl> </div> </div> <p>Jurnal Studi Akuntansi dan Keuangan is a scientific journal published by the Faculty of Economics and Business, University of Mataram. The journal is published regularly twice a year in June (January-June period) and December (July-December period). Journals are published as a medium for communicating and disseminating the results of empirical research in accounting and finance which can contribute to the development of practice and enrich the accounting literature.</p> <p>Submit articles online with the <a href="">Register</a> first if you don't have a User Account and or <a href="">Login</a> if you have already registered with the AKURASI&nbsp; Journal. If there are problems or questions, you can send them via email to <a href=""></a> <br>Manuscript submission will be <a href="">FREE OF CHARGE SUBMISSION</a> for each article</p> <a href=";amp;ouid=110475254535135524662&amp;amp;rtpof=true&amp;amp;sd=true"><button class="btn btn-primary btn-lg" type="button">Download Article Template</button></a></div> DETERMINAN STRUKTUR MODAL: ANALISIS SEBELUM DAN PADA MASA COVID-19 2023-12-28T00:26:05+00:00 Rosalia Elsa Dwiyanti Jesica Handoko <p><em>Companies must be able to combine their capital structure through internal and external funding to maximize company value while minimizing costs. This research examines the factors of ownership structure, asset structure, and liquidity on capital structure and differences in influence before and during the Covid-19 pandemic. This research uses a quantitative design with multiple linear regression analysis. Testing was carried out on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period with a sample of 447 data with a distribution of 228 data for 2018-2019 and 219 data for 2020-2021. The study's results proved that institutional ownership and managerial ownership did not affect capital structure, capital structure was negatively affected by asset structure, and liquidity was negatively affected. No differences in ownership, asset structure, or liquidity were found before and during the Covid-19 pandemic. The results of this research provide relevant theoretical contributions to agency theory, pecking order theory, and relevant trade-off theory.</em></p> <p>&nbsp;</p> 2023-12-27T23:38:44+00:00 Copyright (c) 2023 Rosalia Elsa Dwiyanti, Jesica Handoko KARAKTERISITIK AUDITOR DAN KECURANGAN LAPORAN KEUANGAN 2023-12-28T00:26:01+00:00 Irga Ayudias Tantri Anis Chariri <p class="JAPABSTRACT"><span lang="EN-US">This study aims to determine the effect of auditor industry specialization variables, audit tenure, audit fees and the size of Public Accounting Firms (KAP) on fraudulent financial statements of mining and construction companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The dependent variable in this study was measured using Beneish M-score. The sampling technique used was purposive sampling and was obtained by 59 companies with a total of 295 data. The analysis tool used is logistic regression analysis. The test results showed that independent variables, namely auditor industry specialization, audit tenure, and audit fee do not affect financial statement fraud while the size of KAP affects financial statement fraud.</span></p> 2023-12-28T00:06:35+00:00 Copyright (c) 2023 Irga Ayudias Tantri, Anis Chariri INCREASING THE COMPANY'S PROFITABILITY AND COST EFFICIENCY THROUGH THE IMPLEMENTATION OF ACTIVITY-BASED MANAGEMENT, VALUE CHAIN, AND PESTEL 2023-12-28T00:25:58+00:00 Yanti Demsina Sinaga Ancella A. Hermawan <p><em>The purpose of this research is to analyze and evaluate whether the costs incurred by the company can meet the established cost standards and how its implementation can reduce and eliminate all activities that are not value-added to all costs, especially import and distribution activities to customers, resulting in cost reductions that increase competitive advantage and maximize profitability. The analysis of this research is descriptive qualitative in the form of a case study through obtaining data from observation, interviews, and documentation. The findings show a cost difference between the traditional methods implemented by the company and the cost of reaching the standards set with Activity Based Management. Furthermore, the company reduces non-value-added activities in importing and shipping goods to customers to win the competition. It establishes a PESTEL strategy for analyzing the inhibiting factors of market competition.</em></p> <p>&nbsp;</p> 2023-12-28T00:07:17+00:00 Copyright (c) 2023 Yanti Demsina Sinaga, Ancella A. Hermawan TINGKAT UNDERPRICING DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA 2023-12-28T01:15:22+00:00 Haki Alya Hafsah Khairunnisa Khairunnisa <p><em>This study examines the correlation between financial factors and non-financial factors' effect on the underpricing phenomenon in IPOs in Indonesia. With a quantitative approach, this research uses secondary data originating from the IPO prospectus. The research sample was 107 from a total population of 272 companies conducting an IPO from 2018 to 2022. Factor analysis and multiple regression analysis act as analysis methods. Factor analysis findings show that financial leverage, profitability, underwriter reputation, and auditor reputation are correlated factors that can determine the level of underpricing. Furthermore, multiple linear regression analysis found a significant effect on the auditor's reputation to underpricing, while financial leverage, profitability, and the underwriter's reputation do not significantly affect the underpricing level. For both company managers and investors, this study shows the implications of reputable auditors during IPO, which can reduce underpricing by companies and increase investor interest.</em></p> 2023-12-28T00:07:55+00:00 Copyright (c) 2023 Haki Alya Hafsah, Khairunnisa Khairunnisa DOES CSR REPORT DISCLOSURE MATTER ON CORPORATE PERFORMANCE? 2023-12-28T01:17:07+00:00 Wijaya Triwacananingrum Silphianie <p><em>This research was conducted to examine the effect of Sustainability Report disclosure and company performance on companies listed on the Indonesia Stock Exchange (IDX). The research population was taken from all companies listed on IDX in the period 2019 to 2021. This study used secondary data over a period of 3 years sourced from IDX. This research uses purposive sampling method. The sample of these companies must have a complete annual report and Sustainability Report for the period 2019 to 2021 for a period of 3 years. Data collection was collected using secondary data and the total sample obtained was 126 of 45 companies that met the criteria. The independent variable of this study is the disclosure of Sustainability Reports as measured using the Sustainability Report Disclosure Index (SRDI) while the dependent variable of this study is company performance assessed using two proxies, namely Return on Assets (ROA) and Sustainable Development Goals (SDGs). The research results obtained are the effect of Sustainability Report disclosure does not affect the performance of financial companies and the effect of Sustainability Report disclosure does not affect non-financial performance.</em></p> 2023-12-28T00:08:37+00:00 Copyright (c) 2023 Wijaya Triwacananingrum, Silphianie PRAKTIK AKUNTABILITAS DALAM PROGRAM KERELAWANAN MILENIAL 2023-12-28T01:17:59+00:00 Aisyah Kamila Anita Wijayanti <p><em>This study aims to understand the accountability practice of a milenial volunteering program in Indonesia. Data collection was carried out, among others, through interviews with various stakeholders throughout April 2023, documentation, and participatory observation through a retrospective approach when researchers were involved in the program. Data analysis was carried out by reduction, grouping, and triangulation, which were intended to ensure the research results were unbiased. The findings of this study state that Bakti Millennial considers accountability as a process of maintaining the trust and meeting the expectations of all stakeholders involved. Accountability practices in a formal form include project documents, performance evaluation and achievement, and reports on the use of funds. Furthermore, accountability practices in informal forms are also carried out by implementing communication strategies that involve various parties and documentation through social media, both of which have created an inclusive accountability structure. Forms of accountability are seen in activities such as community service, communication with stakeholders, program preparation, and reporting through the media. This program demonstrates accountability to internal and external stakeholders, intending to meet their expectations and demands and build trust in the organization. By implementing accountability that meets stakeholder expectations, Bakti Millennial can strengthen the foundation of trust and maintain organizational sustainability.</em></p> 2023-12-28T00:09:15+00:00 Copyright (c) 2023 Aisyah Kamila, Anita Wijayanti MODEL VOUSINAS DAN KECURANGAN LAPORAN KEUANGAN: BUKTI DARI PERUSAHAAN PERBANKAN DI INDONESIA 2023-12-28T01:18:53+00:00 Yusran Sadda Indira Januarti <div> <table cellspacing="0" cellpadding="0" align="left"> <tbody> <tr> <td align="left" valign="top"> <p class="Default"><span lang="EN-US">Penelitian ini bertujuan menguji pengaruh elemen model Vousinas dalam mendeteksi kecurangan laporan keuangan di sektor perbankan tahun 2018-2022. Model F-Score digunakan untuk mendeteksi kecurangan yang terjadi pada laporan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data skunder pada laporan tahunan perusahaan perbankan. Teknik penggunaan sampel yang digunakan yaitu teknik <em>purposive </em>sampling dengan jumlah akhir sampel yang terpilih yaitu 175 sampel. Hasil penelitian menunjukkan bahwa kebutuhan keuangan pribadi (elemen tekanan) dan keahlian keuangan direksi (elemen kemampuan) berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan, sedangkan keahlian keuangan komite audit (elemen peluang) berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Adapun proksi lain seperti target keuangan, tekanan eksternal, stabilitas keuangan, pergantian akuntan publik, remunerasi direksi, dan transaksi pihak berelasi tidak berpengaruh terhadap kecurangan laporan keuangan. Penelitian ini menyimpulkan bahwa kebutuhan keuangan pribadi yang tinggi dan besarnya rasio jumlah direksi yang memiliki keahlian keuangan dapat meningkatkan risiko terjadinya tindakan curang pada laporan keuangan. Selain itu penelitian ini juga menunjukkan semakin tinggi rasio anggota komite audit yang memiliki keahlian keuangan, maka semakin rendah kemungkinan perusahaan melakukan tindakan curang.</span></p> </td> </tr> </tbody> </table> </div> 2023-12-28T00:10:22+00:00 Copyright (c) 2023 Yusran Sadda, Indira Januarti TEKNOLOGI INFORMASI SEBAGAI PEMODERASI PADA FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN 2023-12-28T00:25:39+00:00 Ni Luh Putu Widhiastuti Sagung Oka Pradnyawati <table> <tbody> <tr> <td> <p><em>Financial reports are declared to have quality if they comply with the qualitative characteristics of financial reports, such as relevance, reliability, comparability and understandability. The purpose of this study was to examine the effect of education level, professionalism, leadership ethics, supervisory body functions on the quality of financial reports by using information technology as a moderating variable. This research was conducted at LPD Denpasar City. The method of determining the sample is non-probability sampling with saturated sampling technique so that 96 respondents are obtained. The analytical tool for testing hypotheses uses moderated linear regression (MRA) with the help of SPSS. The results showed that the level of education, professionalism and utilization of information technology had a positive effect on the quality of financial reports. On the other hand, leadership ethics and supervisory body functions do not affect the quality of financial reports. Utilization of information technology is able to moderate the relationship between education level and professionalism on the quality of financial reports. However, the use of information technology is not able to moderate the relationship between ethical leadership and the function of regulatory bodies on the quality of financial reports.</em></p> </td> </tr> </tbody> </table> 2023-12-28T00:10:56+00:00 Copyright (c) 2023 Ni Luh Putu Widhiastuti, Sagung Oka Pradnyawati KUALITAS LAPORAN KEUANGAN: APAKAH KETERLAMBATAN LAPORAN AUDIT, KESIBUKAN MITRA AUDIT, KARAKTERISTIK DIREKSI DAPAT MEMPENGARUHI? 2023-12-28T00:25:36+00:00 Kennardi Tanujaya Christian <p>Delays in audit reports can be caused by busy audit partners who hold several clients, which can affect the quality of financial reports. This research analyzes the influence of audit partners' busyness and directors' characteristics on the quality of financial reports, with audit report delays as a mediating variable. Using multiple linear regression, this research examines 233 sample data from property and real estate companies listed on the IDX during the 2018-2022 period. The research results show that the size of the board of directors has a significant negative effect on audit report delays. Audit report delays have a significant negative effect, and the directors' expertise has a significant positive effect on the quality of financial reports. Delays in the audit report are not significant in mediating the effect of partner busyness and director characteristics on the quality of financial reports. The results of this research provide new insight into evaluating financial reports, especially regarding delays in audit reports, partners' busyness, and directors' characteristics.</p> 2023-12-28T00:11:28+00:00 Copyright (c) 2023 Kennardi Tanujaya, Christian Lin ACCOUNTABILITY OF TAX RECEIVABLE MANAGEMENT: A CASE STUDY AT DIRECTORATE GENERAL OF TAXES 2023-12-28T00:25:33+00:00 Asqolani Asqolani Nina Andriana Miftahul Hadi Nur Fathoni <p><em>Tax receivables managed by the Directorate General of Taxes (DGT) have enormous potential in state revenues but can also potentially lose the state if not appropriately handled. This can be seen from the audit results of the Audit Board of The Republic of Indonesia (BPK), which found inadequate administration of tax receivables with a value of more than Rp 20 trillion and repeated from previous years. This study's novelty is using the Global Accountability Project (GAP) approach and the OECD Principles of Corporate Governance to see the extent of accountability in tax receivables management with DGT as the research object. This study uses a qualitative method using primary data, interviews with DGT, BPK, and the Inspectorate General of the Ministry of Finance (ITJEN), and secondary data related to achievements performance during 2019-2022. The research results show that, in general, the accountability of tax receivables management by the DGT is good. Still, several things need improvement, such as improving the administration and supervision of overdue receivables by adding an early warning system, a capable bailiff, regulation of unpublished tax penalties, increasing cooperation with third parties, and increasing the billing budget.</em></p> 2023-12-28T00:12:06+00:00 Copyright (c) 2023 Asqolani Asqolani, Nina Andriana, Miftahul Hadi, Nur Fathoni MODERASI CORPORATE SOCIAL RESPONSIBILITY DALAM PENGHINDARAN PAJAK DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA 2024-01-06T06:36:33+00:00 Mariska Ramadana Helen Irawan Dea Tiara Monalisa Butar-Butar <div><em>Earnings management practices have an impact on the quality of financial reports which can influence investor decisions and company reputation.&nbsp; This research aims to investigate the moderating role of CSR on the relationship between tax avoidance and corporate governance on earnings management practices.&nbsp;&nbsp;&nbsp; As many as 197 samples from 49 companies listed on the Indonesia Stock Exchange during 2018-2022 were analyzed using multiple linear regression. The research results show that tax avoidance and female commissioners have a significant negative effect on earnings management, while independent commissioners and audit quality have a significant positive effect on earnings management. CSR positively moderates the influence of female commissioners on earnings management, but negatively moderates audit quality on earnings management. This research implies that the structure and composition of the board of commissioners, including the presence of female commissioners, can play an important role in managing earnings management, while audit quality is highly dependent on the implementation of strict audit standards.</em></div> 2023-12-28T00:12:37+00:00 Copyright (c) 2023 Mariska Ramadana, Helen Irawan, Dea Tiara Monalisa Butar-Butar PERAN TATA KELOLA PERUSAHAAN YANG BAIK DALAM MEMODERASI TEKANAN PEMANGKU KEPENTINGAN YANG KOMPREHENSIF TERHADAP KUALITAS LAPORAN KEBERLANJUTAN 2023-12-28T00:25:24+00:00 Suciati Muanifah Holiawati Suripto <p><em>Sustainability reporting serves as a means to communicate a company's performance across environmental, social, and governance aspects, vital for stakeholders. This study investigates how corporate governance influences the relationship between stakeholder pressures and sustainability report quality among Indonesia Stock Exchange-listed firms from 2019 to 2021. Using quantitative methods and data analysis in Microsoft Excel and Eviews 9, the research analyzed 49 samples from 864 companies. The results suggest that stakeholder pressures collectively impact sustainability report quality. However, the effectiveness of Board of Commissioners' supervision in Good Corporate Governance (GCG) does not moderate this relationship in the Consumer-Oriented Industry, whereas it does moderate the relationship in the Environmentally Sensitive Industry. In summary, the Consumer-Oriented Industry has a limited impact on sustainability report quality, while the Environmentally Sensitive Industry has a significant impact.</em></p> 2023-12-28T00:13:12+00:00 Copyright (c) 2023 Suciati Muanifah, Holiawati, Suripto PERANAN MEDIASI BELANJA PEMERINTAH DAN MODERASI AKUNTABILITAS KEUANGAN TERHADAP PEREKONOMIAN DAERAH 2023-12-28T00:25:20+00:00 Yuniarto Hadiwibowo Akhmad Priharjanto Fadlil Usman Ernest Rakinaung <p><em>This research aims to analyze the effects of mediation of government spending and moderation of financial accountability in the regional economy. This research uses panel data analysis to estimate mediation of government spending and moderation of accountability for the regional economy with local original income, regional wealth, and quality of human resources as independent variables. This research also takes into account the impact of the Covid-19 pandemic on the regional economy. The population in this research is all districts/cities in Indonesia from 2013 to 2021. This research shows that government spending plays a mediating role in the regional economy and financial accountability plays a moderating role in the relationship between government spending and the regional economy. The results of this research also prove that local own-source revenue, regional wealth, quality of human resources, and the Covid-19 pandemic have an influence on the regional economy. The implication of this research is the importance of management of the local own-source revenue and financial accountability to support the regional economy.</em></p> 2023-12-28T00:13:58+00:00 Copyright (c) 2023 Yuniarto Hadiwibowo, Akhmad Priharjanto, Fadlil Usman, Ernest Rakinaung PENGARUH ORGANIZATIONAL CAPITAL DAN TRANSFER PRICING AGGRESSIVENESS TERHADAP TAX AVOIDANCE 2023-12-28T08:26:52+00:00 Muhammad Fahri Rahmasari Fahria <p><em>This study was conducted with the aim of obtaining empirical evidence regarding the factors that influence tax avoidance. The independent variables used in this study are organizational capital and transfer pricing aggressiveness. This study also uses control variables, namely leverage and profitability. This research is a type of quantitative research that uses secondary data in the form of annual reports and audited company financial reports. The objects selected in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. By using purposive sampling technique in determining the number of samples, 79 manufacturing sector companies were selected with a total of 237 research data. Multiple linear regression test technique was used in this study to test the effect of organizational capital and transfer pricing aggressiveness on tax avoidance. Hypothesis testing uses the help of Microsoft Excel and STATA MP version 17 applications. Based on the results of the data analysis that has been presented, this study provides the results that organizational capital and transfer pricing aggressiveness have no effect on tax avoidance.</em></p> 2023-12-28T00:14:28+00:00 Copyright (c) 2023 Muhammad Fahri, Ralunasari Fahria PROFIT GROWTH OF BANKING COMPANIES LISTED ON IDX: TOTAL ASSET TURNOVER, RISK PROFILE AND GROSS PROFIT MARGIN 2023-12-28T00:25:11+00:00 Gita Panji Sasmita Nurma Gupita Dewi Tio Anta Wibawa <p><em>This study aimed to determine Total Asset Turnover, Risk Profile, and Gross Profit Margin on earnings growth based on contradictory findings from previous studies and fluctuations in banking performance from 2020-2022. This research can provide a more in-depth picture of what influences profit growth, which can serve as a foundation for more effective financial strategies for companies and investors. This study utilizes 51 samples selected by purposive sampling from secondary data of annual reports published on the IDX. Data were analyzed quantitatively using the classical assumption test and multiple linear regression analysis to test the hypothesis. The research results show that TATO has a negative and significant influence on profit growth, and GPM has a positive and significant influence on profit growth.</em></p> <p><em>Conversely, the risk profile has a negative and insignificant influence on profit growth. This result shows that the greater the risk profile of banking companies will indicate a decrease in profit growth due to an increase in risk profile, although the influence is not significant. The study implies that bank profit growth is not only caused by banking intermediation, but if banks can maintain credit quality and increase operational efficiency, bank profits will grow.</em></p> 2023-12-28T00:14:55+00:00 Copyright (c) 2023 Gita Panji Sasmita, Nurma Gupita Dewi, Tio Anta Wibawa