Articles
<![CDATA[THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND COMPANY CHARACTERISTICS ON EARNINGS PERSISTENCE ]]>
<![CDATA[Aida Afriyanti]]>;
<![CDATA[Putri Nurmala]]>;
<![CDATA[Akhmad Sigit Adiwibowo]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v5i2.y2022.p164-173
<![CDATA[This study aims to determine the effect of Corporate Social Responsibility and Company Characteristics on Earning Persistence in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. The sample used is 20 companies from 62 food and beverage companies listed on the Stock Exchange. The Indonesian Stock Exchange (IDX) for the 2016 – 2020 period. The research sample was taken by purposive sampling or by setting certain criteria. Methods This research uses secondary data types with a quantitative approach. The hypothesis test conducted in this study is the Classical Assumption Test, R2 Test, F Test, and t Test using the Eviews 9 program. Simultaneous test results show that corporate social responsibility variables and company characteristics have a significant effect on earnings persistence. The partial test results show that the corporate social responsibility variable has no effect on earnings persistence, while the company characteristics variable (ROA) has a significant effect on earnings persistence.]]>
<![CDATA[ANALYSIS FRAUDULENT FINANCIAL STATEMENT WITH ELEMENT STATEMENT ON AUDITING STANDARDS (SAS) NO. 99 ]]>
<![CDATA[Yadi Cahyono]]>;
<![CDATA[Putri Nurmala]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v5i2.y2022.p196-206
<![CDATA[The purpose of this research is to analyze the factors of fraudulent financial statement with element contained in the Statement on Auditing Standards (SAS) NO. 99. The dependent variable in this research is fraudulent financial statement. The independent variable of this research uses the elements contained in SAS NO. 99, namely pressure which is proxied with the financial target variable, opportunity which is proxied with the managerial ownership variable, rationalization which is proxied change external auditor. The population of this research were banking companies listed on the BEI in 2017-2020 as many as 45 companies. The sample selection method used in this research used purposive sample obtained as many as 24 companies that met the criteria. The regression model used was panel data regression analysis. Based on the results of the data analysis that has been carried out shows that the financial target has a significant negative effect on fraudulent financial statement. While managerial ownership and change external auditor not has effect on fraudulent financial statement.]]>
<![CDATA[The Effect of Corporate Social Responsibility and Company Characteristics on Earnings Persistence ]]>
<![CDATA[Aida Afriyanti]]>;
<![CDATA[Putri Nurmala]]>;
<![CDATA[Akhmad Sigit Adiwibowo]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v5i2.y2022.p164-173
<![CDATA[This study aims to determine the effect of Corporate Social Responsibility and Company Characteristics on Earning Persistence in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. The sample used is 20 companies from 62 food and beverage companies listed on the Stock Exchange. The Indonesian Stock Exchange (IDX) for the 2016 – 2020 period. The research sample was taken by purposive sampling or by setting certain criteria. Methods This research uses secondary data types with a quantitative approach. The hypothesis test conducted in this study is the Classical Assumption Test, R2 Test, F Test, and t Test using the Eviews 9 program. Simultaneous test results show that corporate social responsibility variables and company characteristics have a significant effect on earnings persistence. The partial test results show that the corporate social responsibility variable has no effect on earnings persistence, while the company characteristics variable (ROA) has a significant effect on earnings persistence.]]>
<![CDATA[Analysis Fraudulent Financial Statement With Element Statement on Auditing Standards (SAS) No. 99 ]]>
<![CDATA[Yadi Cahyono]]>;
<![CDATA[Putri Nurmala]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v5i2.y2022.p196-206
<![CDATA[The purpose of this research is to analyze the factors of fraudulent financial statement with element contained in the Statement on Auditing Standards (SAS) NO. 99. The dependent variable in this research is fraudulent financial statement. The independent variable of this research uses the elements contained in SAS NO. 99, namely pressure which is proxied with the financial target variable, opportunity which is proxied with the managerial ownership variable, rationalization which is proxied change external auditor. The population of this research were banking companies listed on the BEI in 2017-2020 as many as 45 companies. The sample selection method used in this research used purposive sample obtained as many as 24 companies that met the criteria. The regression model used was panel data regression analysis. Based on the results of the data analysis that has been carried out shows that the financial target has a significant negative effect on fraudulent financial statement. While managerial ownership and change external auditor not has effect on fraudulent financial statement.]]>
<![CDATA[The Role of Financial Distress on Company Life Cycle and Stock Return ]]>
<![CDATA[Akhmad Sigit Adiwibowo]]>;
<![CDATA[Dwi Safiatun Rohmah]]>;
<![CDATA[Putri Nurmala]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v10i2.6222
<![CDATA[This study aims to see how the company life cycle affects stock returns with financial distress as a moderating variable in companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling was used to obtain a sample of 71 companies. A panel regression analysis with a fixed effect model was used for the analysis. The study's findings show that the decline stage of a company's life cycle hurts stock returns, whereas the introduction, growth, and maturity stages do not affect stock returns. Financial distress can mitigate the impact of the company's decline stage on stock returns. However, it needs to mitigate the impact of the company's introduction, growth, and maturity stages on stock returns.]]>
<![CDATA[Audit Quality on Accounting Misstatements in Companies Under Capital Market Pressure ]]>
<![CDATA[Akhmad Sigit Adiwibowo]]>;
<![CDATA[Putri Nurmala]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 7, No 1 (2023): JUNI 2023 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v7i1.7598
<![CDATA[AbstractThis study aims to empirically test the effect of audit quality on accounting misstatements and determine whether the occurrence of accounting misstatements can be moderated with capital market pressure. This study used data from LQ45 index companies listed on the Indonesian Stock Exchange from 2017 to 2021, with a total research sample of 90. The hypothesis testing technique was panel regression analysis with a random effect model. This study found that audit quality does not affect accounting misstatements, and capital market pressure could not moderate the effect of audit quality on accounting misstatements. This research was conducted by adding capital market pressure as a moderating variable which is believed to be able to strengthen/weaken the effect of audit quality on accounting misstatements, so this study's sample consists of the LQ45 index, which represents the companies in Indonesia with the most substantial capital market pressure. The results of this study imply that the companies incorporated in the LQ45 index are blue chip companies in Indonesia, so the LQ45 Index companies are the right choice for investors to place their funds in the shares of these companies. In future research, it is better to add samples to companies actively traded in the Asia Pacific region by excluding the 2020 and 2021 period.Keywords: Audit quality; Accounting misstatements; Capital market pressure.AbstrakPenelitian ini bertujuan untuk menguji secara empiris pengaruh kualitas audit terhadap salah accounting misstatements dan menentukan apakah terjadinya accounting misstatements dapat dimoderasi dengan tekanan pasar modal. Penelitian ini menggunakan data perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021, dengan jumlah sampel penelitian sebanyak 90. Teknik pengujian hipotesis adalah analisis regresi panel dengan model random effect. Penelitian ini menemukan bahwa kualitas audit tidak mempengaruhi accounting misstatements, dan tekanan pasar modal tidak dapat memoderasi pengaruh kualitas audit terhadap accounting misstatements. Penelitian ini dilakukan dengan menambahkan tekanan pasar modal sebagai variabel moderasi yang diyakini dapat memperkuat/melemahkan pengaruh kualitas audit terhadap accounting misstatments, sehingga sampel penelitian ini terdiri dari indeks LQ45 yang mewakili perusahaan dengan tekanan pasar modal yang paling substansial di Indonesia. Hasil penelitian ini mengimplikasikan bahwa perusahaan yang tergabung dalam indeks LQ45 merupakan perusahaan blue chip di Indonesia, sehingga perusahaan Indeks LQ45 merupakan pilihan yang tepat bagi investor untuk menempatkan dananya di saham perusahaan tersebut. Pada penelitian selanjutnya sebaiknya menambahkan sampel pada perusahaan yang aktif diperdagangkan di kawasan Asia Pasifik dengan mengecualikan periode tahun 2020 dan 2021.Kata Kunci: Kualitas audit; Accounting misstatements; Tekanan pasar modal.]]>
<![CDATA[The effect of voluntary disclosure and financial distress on audit delay ]]>
<![CDATA[Putri Nurmala]]>;
<![CDATA[Trisnawati Rahayu]]>;
<![CDATA[Akhmad Sigit Adiwibowo]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 8, No 1 (2023): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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<![CDATA[This study examines the effect of voluntary disclosure and financial distress on audit delays in energy sector companies of Indonesia. We measure voluntary disclosure using a ratio scale, which shows the total score of disclosures filled with items of voluntary disclosure determined by BAPEPAM. Financial Distress is measured using a ratio scale proxied using the debt-to-equity ratio. Meanwhile, audit delay is measured using a ratio scale by calculating the difference in the audit report date minus the financial report date. The data analysis technique uses panel data analysis. Based on the test results, it stated that voluntary disclosure and financial distress had a positive and significant effect on audit delay simultaneously. Voluntary disclosure does not affect audit delay, while financial distress affects it positivelyAbstrakPenelitian ini menguji pengaruh pengungkapan sukarela dan financial distress terhadap audit delay pada perusahaan-perusahaan sektor energi di Indonesia. Penelitian ini mengukur pengungkapan sukarela berdasarkan skala rasio yang menunjukan total skor pengungkapan sukarela sebagaimana yang ditentukan oleh BAPEPAM. Financial distress dalam penelitian ini diukur dengan menggunakan debt to equity ratio. Sementara itu, audit delay diukur dengan skala rasio yang dikalkulasi berdasarkan perbedaan hari audit dan pelaporan keuangan. Penelitian ini menemukan bahwa secara simultan, pengungkapan sukarela dan financial distres berpengaruh positif terhadap audit delay. Namun secara parsial, pengungkapan sukarela tidak mempengaruhi audit delay, sedangkan financial distress berpengaruh positif]]>
<![CDATA[NET PROFIT, COMPANY VALUE, AND DIVIDEND POLICY: EMPIRICAL STUDY ON CONSUMER NON-CYCLICAL COMPANIES ]]>
<![CDATA[Putri Nurmala]]>;
<![CDATA[Akhmad Sigit Adiwibowo]]>
<![CDATA[ KEUNIS Vol 12, No 1 (2024): JANUARY 2024 ]]>
Publisher : <![CDATA[Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang ]]>
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DOI: 10.32497/keunis.v12i1.4457
<![CDATA[This study aims to provide empirical evidence that net income and firm value affect dividend policy in the consumer non-cyclical sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. This study's independent variables are net income and company value. Meanwhile, the dependent variable is dividend policy. The sample was selected using the purposive sampling method to obtain 18 companies that met the criteria with an observation period of 5 years. The data used is secondary. Data analysis using multiple regression analysis. From this research, the conclusion is that net income does not affect dividend policy. Meanwhile, company value has a positive effect on dividend policy.]]>
<![CDATA[Business Strategy, Multinational Companies, Integrated Reporting, and Tax Avoidance ]]>
<![CDATA[Putri Nurmala]]>;
<![CDATA[Trisna Dwi Febianti]]>;
<![CDATA[Akhmad Sigit Adiwibowo]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v11i2.6913
<![CDATA[This research investigates the relationship between corporate strategy, multinational corporations, and integrated reporting on tax avoidance. A quantitative investigation depends on secondary data sources to collect its findings. This study's population consists of companies registered to trade on the Indonesia Stock Exchange between 2017 and 2021. The research was conducted in Indonesia. The research sample was obtained using an intended sampling approach, and as a result, the total number of companies in the sample was 90. This study found that multinational firms and integrated reporting had little impact on tax avoidance. It was revealed, however, that corporate strategy has a significant negative impact on tax avoidance. It is now uncommon to examine the impact of integrated reporting on tax avoidance, which is one of the reasons this study is so intriguing.]]>
<![CDATA[Pemberdayaan Masyarakat melalui Pengelolaan Keuangan Rumah Tangga ]]>
<![CDATA[Dea Annisa]]>;
<![CDATA[Putri Nurmala]]>;
<![CDATA[Akhmad Sigit]]>
<![CDATA[ Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/pkmb.v4i2.957
<![CDATA[Household financial management is the process of achieving goals through structured and appropriate finances. Many households do not yet have planning and management to achieve their financial goals. Therefore, this activity aims to transfer knowledge and knowledge in managing the household finances of the Mothers of the Nurul Ikhsan Taklim Council, so that the Mothers can be independent in keeping simple household financial records. The method used is in the form of delivering material and how to use household financial applications. The activity showed that before the PKM, the mothers did not have enough knowledge about financial management and making simple financial records, but after carrying out the activity it was discovered that the mothers of the Nurul Ikhsan Taklim Council were able to know how to make simple household financial reports and knew the application. can help record digital-based finances. PKM activities indirectly play a positive role in increasing participants' knowledge and skills in making simple financial reports.]]>
