Akurasi : Jurnal Studi Akuntansi dan Keuangan

PERAN MEDIASI MANAJEMEN LABA PADA PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN

Cindy Berliana Menti, Erna Widiastuty — Mon, 24 Jun 2024 08:01:41 +0100

This research aims to examine the role of earnings management in mediating the effect of CSR disclosure on financial performance. This type of research is quantitative and carried out on public companies listed on the European Stock Exchange for 2013-2022. Sampling using the purposive sampling method obtained 1,690 company-year observations. ESG scores measure CSR disclosure. Financial performance is measured using ROA, ROE, and Tobin's Q, while earnings management uses discretionary accruals. The secondary data source comes from Eikon's Revinitif Datastream. The results show that the effect of CSR disclosure on company financial performance, mediated by earnings management, is mixed. When ROE measures financial performance, it shows that the hypothesis is not supported. Meanwhile, the hypothesis is supported when ROA and Tobin's Q measure financial performance. The results of this research imply that CSR disclosure encourages information transparency, which signals the company's financial performance.

GRATIFIKASI DALAM PERSPEKTIF MAHASISWA AKUNTANSI: DILEMA ATAU PROBLEMATIKA

Ilham Ramadhan Ersyafdi, Rafles Ginting — Mon, 24 Jun 2024 08:06:54 +0100

The high preference of students who want to become civil servants and BUMN has another side and a big task that needs to be prepared. One of them is how they view things that are considered normal and tend to become cultural, namely gratification. Because this work is related to service to the country. Therefore, this study aims to provide an overview of accounting students' understanding of gratification. This study uses a mixed method, namely a combination of quantitative and qualitative approaches. The study instruments used were questionnaires, interviews and previous studies. The results of the study were that 65.31% of respondents answered correctly from the 14 case examples given. Apart from that, as many as 70% have received Ethics courses, but only 28.57% have received Anti-Corruption Education/Investigative Audit courses. It is necessary that the Anti-Corruption Education course be implemented as one of the mandatory courses at the University so that anti-corruption behavior and personality are formed so that they are able to prevent and eradicate gratification and corruption. Because gratification is the root of corruption. Apart from that, it is hoped that this course can form skills and enthusiasm for students as agents of change for the life of a society and state that are free from the threat of corruption.

THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL ACCOUNTING STANDARD NO. 71 ON EARNINGS QUALITY OF THE INDONESIAN ISLAMIC BANKS

Silvya Eka Marenza, Nur Ariskawati, Sugiyarti Fatma Laela — Mon, 24 Jun 2024 08:17:50 +0100

The aim of this research is to test and analyze the effect of applying the Expected Loss Method on earnings quality in the context of the pandemic surrounding. The research sample consisted of 16 Islamic commercial banks registered with the Financial Services Authority for the 2019-2022. Using panel regression analysis techniques processed through STATA 18, this research measures earnings quality with discretionary loan loss provisions (DLLP). Control variables include liquidity, which is proxied by the financing-to ratio (FDR), efficiency by BOPO, and bank size by Ln Total Financing. The results show that the impact of EFL on earnings quality is positively significant. This means that the higher the implementation of EFL, the greater the increase in DLLP, which indicates a further decline in earnings quality. During the pandemic, DLLP 27.98 demonstrated a higher value compared to non-pandemic periods, indicating a decline in earning quality during that period. This research provides input for regulators in drafting regulations related to CKPN, which is prone to being used as an earnings management tool. For investors, these findings can help in evaluating bank performance to make better investment decisions.

DIGITAL TRANSFORMATION AND TAX AVOIDANCE OF THE INDONESIAN BASIC MATERIALS AND ENERGY SECTOR

Dwi Novita Nanda Lestari, Muamar Nur Kholid — Mon, 24 Jun 2024 08:25:47 +0100

This study was conducted to obtain empirical evidence regarding the effect of profitability, digital transformation, CFO co-optation, fixed asset intensity, institutional ownership, and independent commissioners on tax avoidance in companies included in the basic material sector category listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique in this study used the purposive sampling method so that as many as 30 companies were obtained. The data analysis method uses multiple regression analysis. The results of this study show that CFO co-optation and intensity of fixed assets positively affect tax avoidance. Meanwhile, digital transformation does not affect tax avoidance. Furthermore, this study discusses research results in theoretical and practical domains.

IS FINTECH A SUSTAINABLE BUSINESS MODEL FOR THE FUTURE? EMPIRICAL STUDY IN INDONESIA

Iwan Suhardjo, Meiliana, Nany Tan, Kelvin Andreas, Julia — Mon, 24 Jun 2024 08:31:08 +0100

The rapid rise of fintech has transformed the financial landscape, presenting both opportunities and challenges. This research assesses the financial performance of fintech companies in Indonesia compared to traditional banks, exploring the influence of sustainability disclosure, market capitalization, and leverage in both fintech and conventional banks. This research applied a quantitative approach using both stakeholder theory and signaling theory. The data used is secondary data from 13 banking companies in Indonesia which is analyzed using panel data regression. Our findings show that fintech banks have a better performance than conventional banks in terms of market capitalization, with the unexpected negative influence of sustainability disclosure on sustainable growth rate. Through a comprehensive analysis of these factors, the research aims to provide valuable insights into the sustainability and prospects of fintech as a key player in Indonesia's evolving financial ecosystem.

KEMAMPUAN ARTIFICIAL INTELLIGENCE TERHADAP PENDETEKSIAN FRAUD: STUDI LITERATUR

Ervian Ridho Mawlidy, Rieswandha Dio, Like Lorensa — Mon, 24 Jun 2024 08:38:08 +0100

This research aims to determine the role of artificial intelligence in detecting financial fraud in audits. The study was conducted by collecting 16 articles from reputable journals published between 2018-2024, which will be classified based on the methods used and the research results. The method used in this research is Systematic Literature Review (SLR), which is used to examine the results, methodologies, topics/themes, recommendations, and limitations of the published articles. The analysis results provide evidence that Artificial Intelligence (AI) has a positive impact on detecting financial fraud in audits. The forms of AI that have been implemented in companies are Artificial Neural Network (ANN) and Machine Learning. ANN is a model of a neural system inspired by human thinking processes. The use of ANN in detecting financial fraud can make a significant contribution to fraud prevention and detection efforts. Machine Learning is a technology capable of recognizing unusual patterns or anomalies that may indicate the possibility of fraud or manipulation in financial reports. Despite its potential benefits, the implementation of AI in audits is not without challenges. Privacy issues, data security, and ethical considerations surrounding the use of sensitive information are important factors that need to be addressed. Digital transformation involves not only technological influences but also changes in culture, operations, and business models

APAKAH KEPEMILIKAN INSTITUSIONAL DAPAT MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK?

Ahsanul Amaliyah, Fajar Nurdin — Mon, 24 Jun 2024 08:41:58 +0100

This research aims to analyze the impact of company size, political connections, profitability, and leverage on tax aggressiveness with institutional ownership as a moderator. This quantitative research is on manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. Sample collection used a purposive sampling approach. Data was obtained from the company's financial reports on the IDX and official websites. Data analysis uses panel data regression. The results show that company size, political connections, and leverage do not affect tax aggressiveness, while profitability affects tax aggressiveness. Institutional ownership can moderate profitability and leverage but not company size and political connections. This research aims to increase government efforts to prevent tax aggressiveness and increase taxpayer awareness.

THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING KNOWLEDGE, ENVIRONMENTAL SENSITIVITY, AND CSR KNOWLEDGE ON ACCOUNTING STUDENTS ENVIRONMENTAL SUSTAINABILITY BEHAVIOR

Fitriyatul Jannah, Anis Wulandari — Mon, 24 Jun 2024 08:49:16 +0100

This study aims to determine how the influence of environmental accounting knowledge (EAK), environmental sensitivity (ES) and corporate social responsibility knowledge (CSR-K) on the pro-environmental behavior of accounting students. Given that accounting has an important role in environmental management and how to implement CSR practices in the face of increasingly crucial environmental issues. Quantitative research approach using multiple linear regression analysis with a sample of accounting students at UTM based on purposive sampling technique. The results showed that EAK has no significant influence on pro-environmental behavior in accounting students. Meanwhile, ES and CSR-K have a significant influence on pro-environmental behavior in accounting students. This shows that environmental accounting knowledge has not been able to encourage sustainable behavior, environmental sensitivity factors and CSR knowledge play an important role in encouraging sustainable behavior. Therefore, it is important to increase environmental awareness, detailed understanding of environmental accounting and CSR in the education curriculum as a provision for students to enter the world of accountants or business.

DOES INTELLECTUAL CAPITAL STRENGTHEN ENVIRONMENTAL DISCLOSURE ON FINANCIAL PERFORMANCE DURING COVID-19?

Maria Asumpta Evi Marlina, Luisa Amira Swastidevi, Wirawan Endro Dwi Radianto — Mon, 24 Jun 2024 08:57:29 +0100

This research aims to examine the moderating role of Intellectual Capital (IC) on the influence of Environmental Disclosure (ED) on Financial Performance (FP) in the energy sector listed on the IDX for the period 2020 to 2022. The analysis uses Ordinary Least Square (OLS). The research results found that IC was able to moderate the relationship between ED and EP. This research contributes to the RBV theory regarding IC, an intangible asset in this case that can play a role in increasing ED and FP and encouraging the company's competitive advantage. Apart from that, this research also contributes to sustainability theory, which states that sustainability in companies requires the role of IC as a variable that can encourage ED to increase FP. Thus, IC becomes an important variable that companies must consider to increase FP while still paying attention to sustainability factors.

DO GREEN ACCOUNTING AND CARBON EMISSION DISCLOSURE AFFECT STOCK RETURN?

Laily Diva Sarvasti, Astrini Aning Widoretno — Mon, 24 Jun 2024 09:00:23 +0100

Environmental issues such as climate change can be an external factor that influences stock price fluctuations and stock returns. This research aims to analyze the impact of carbon emission disclosure, green accounting practices, and profitability on the share returns of food and beverage sector companies listed on the Indonesia Stock Exchange during the period 2020 to 2022. This research uses a quantitative approach, multiple linear regression analysis methods, and a sample of 54 companies. The results of this study indicate that profitability has a significant impact on stock returns. However, carbon emission disclosure and green accounting do not significantly impact stock returns. The results of this research can be a reference for companies and investors who want to pay closer attention to environmental conditions.

CORPORATE GOVERNANCE AND CORRUPTION CONTROVERSIES IN SOUTHEAST ASIA

Dewi Mustika Ratu — Mon, 24 Jun 2024 09:02:41 +0100

The series of corporate corruption scandals has raised questions about the effectiveness of corporate governance. The focus of this investigation is on the interplay between ineffective corporate governance and corruption controversies among companies in Southeast Asia. Using archival methods, 515 firm-year observations were conducted in Indonesia, Malaysia, Thailand, and the Philippines between 2017 and 2021. As expected, research findings reveal a strong link between poor corporate governance and companies' involvement in corruption scandals. Furthermore, weak corporate governance diminishes the efficacy of anti-corruption initiatives in Southeast Asia. Consequently, a comprehensive understanding of the nexus between corporate governance and corruption scandals is of paramount significance for an equitable anti-corruption strategy. Urgent action is needed to enhance the monitoring of effective corporate governance implementation, which can contribute to the global fight against corruption.

APAKAH PROFITABILITAS MAMPU MEMODERASI PENGARUH ESG DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN PEMBAYARAN DIVIDEN?

Fanny Septiana, Sri Handayani — Mon, 24 Jun 2024 09:05:43 +0100

Decisions regarding dividend policy can potentially increase shareholder prosperity but can also reduce internal funding sources for the company. This research investigates the impact of Environmental Social Governance (ESG) and Investment Opportunity Set (IOS) on dividend payment policy and profitability as moderating factors. A causal design with Moderated Regression Analysis (MRA) is used in the Wholesale Trade sector listed on the Indonesia Stock Exchange during 2019-2022. A total of 64 sample data have met the criteria for distributing dividends during the research year. The research results show that ESG and profitability increase dividend payment policies, but IOS does not influence dividend payment policies.

Furthermore, profitability can weaken the influence of ESG on dividend payment policy but strengthen the impact of IOS on dividend payment policy. The findings explain the role of profitability, which results from social activities and investment in moderating dividend payment policies. This research provides relevant theoretical contributions to the bird in the hand theory and flexible dividend policy.

APAKAH AKUNTABILITAS, TRANSPARANSI DAN PENGENDALIAN INTERNAL LAPORAN KEUANGAN MEMPENGARUHI KEPERCAYAAN DONATUR YAYASAN SOSIAL?

Emi Kusmaeni, Nenny Syahrenny — Mon, 24 Jun 2024 09:12:01 +0100

Donor loyalty can occur because they trust in the social foundation to manage the funds they receive. The large amount of funds received is likely to cause misuse by interested parties. Several variables have been tested that could influence their trust as donors. Therefore, this research aims to analyze the influence of accountability, transparency, and internal control of financial reports on the trust of Social Foundation donors. A total of 98 samples were obtained by distributing questionnaires online. The test results show a significant positive effect of accountability and internal control of financial reports on donor trust, but transparency does not provide substantial results. The results of this research imply that social foundations can implement adequate accountability and internal control of financial reporting to increase donor trust.

DETERMINAN RETURN SAHAM: KAJIAN TENTANG PERAN ANALISIS FUNDAMENTAL

Ismi Nurlaili, Prasojo — Mon, 24 Jun 2024 09:16:27 +0100

In making investment decisions, investors need to conduct fundamental analysis to understand the company's intrinsic value and make more precise and informed decisions. Previous research on fundamental analysis has not yet provided consistent results in explaining the determinants of stock returns. This research aims to analyze and deliver the latest empirical evidence about the influence of fundamental analysis as measured by DPR, DPS, EPS, FCF, PCFR, EVA, REVA, and MVA on stock returns. Quantitative testing was conducted using panel data regression analysis on 48 companies listed in the Indonesian Sharia Stock Index (ISSI) during 2018-2022. The research results show that fundamental analysis, measured by DPR, DPS, EPS, EVA, and REVA, positively and significantly influences stock returns. In contrast, FCF, PCFR, and MVA do not affect stock returns. These results provide theoretical contributions relevant to signaling theory and agency theory.

EFFECTIVENESS OF FINANCIAL PERFORMANCE OF PROVINCIAL GOVERNMENTS IN INDONESIA: EVIDENCE DURING COVID-19

Dila Salsa Agustina, Dwi Urip Wardoyo — Mon, 24 Jun 2024 09:18:33 +0100

The nominal number of cases of inefficiency, inefficiency, and ineffectiveness shows a significant increase, reflecting the government's financial performance in managing finances. This research aims to analyze the financial performance of provincial governments in Indonesia, which is measured through indicators of capital expenditure, local revenue, and balancing funds in the initial period of COVID-19 (2019-2020) and the transition period of COVID-19 (2021-2022). 133 local government budget realization reports in Indonesia were analyzed using panel data regression. The research results show that local revenue significantly affected the local government's financial performance in these two periods. However, balancing funds only had a substantial impact during the early period of COVID-19. Capital expenditures negatively and insignificantly affect financial performance during the initial and transition periods. The results of this research provide an overview of the impact of COVID-19 on the financial performance of provincial and regional governments in Indonesia.