Articles
<![CDATA[Pengaruh Moderasu Maajemen Laba pada Hubungan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Kunco Teguh Wijayanto]]>;
<![CDATA[Anna Sumaryati]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 10, No 2 (2021): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.10.2.175-186
<![CDATA[Penelitian ini bertujuan untuk mengetahui hubungan antara CSR, manajemen laba dan kinerja keuanagan perusahaan dengan menggunakan populasi seluruh perusahaan di Indonesia yang mengungkapkan laporan keberlanjutan dengan GRI Standard periode 2017-2019 yang diperoleh dengan menggunakan metode purposive sampling. Jumlah sample pada penelitian sebanyak 105 perusahaan. Metode analisis data dilakukan dengan menggunakan regresi linier berganda. Kesimpulan dari penelitian ini yaitu CSR berpengaruh signifikan terhadap kinerja keuangan perusahaan serta manajemen laba dapat memoderasi hubungan antara CSR terhadap kinerja keuangan perusahaan sehingga ketika aktivitas CSR dilakukan maka akan mempengaruhi kinerja keuangan perusahaan, sebaliknya dengan adanya kegiatan manajemen laba dalam perusahaan tersebut maka akan mempengaruhi hubungan antara CSR terhadap kinerja keuangan perusahaan. Implikasi pada penelitian yaitu diharapkan investor dapat melakukan pertimbangan terlebih dahulu bila ingin berinvestasi pada satu perusahaan agar tidak mendapatkan kerugian.Kata kunci: Manajemen laba, Tanggung jawab sosial dan lingkungan, Kinerja keuangan ABSTRACTThis study aims to determine the relationship between CSR, earnings management, and Financial performance by using the population of all companies in Indonesia that disclose sustainability reports with the GRI Standard for the 2017-2019 period obtained using the purposive sampling method. The number of samples in this study was 105 companies. The method of data analysis was performed using multiple linear regression. This research concludes that CSR has a significant effect on Financial performance and Earning management can moderate the relationship between CSR and Financial performance so that when CSR activities are carried out it will affect Financial performance, on the contrary, the existence of Earning management activities in the company will affect the relationship between CSR and Financial performance. This research implies that investors are expected to be able to consider beforehand if they want to invest in a company so as not to get a loss.Keyword: Earning management, CSR disclosure, Financial performance.]]>
<![CDATA[PERANAN GOOD UNIVERSITY GOVERNANCE TERHADAP KINERJA PERGURUAN TINGGI ]]>
<![CDATA[zaky machmuddah]]>;
<![CDATA[entot suhartono]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 8, No 2 (2019): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.8.2.167-183
<![CDATA[Finding emperical evidence dealt with good university governance to higher education performance is the main purpose of the current research. Survey is method used in the research. Sample used in the research is higher education lecturers in Semarang. Sampling technique used is accidental sampling. Multiple linier regression with SPSS program is used to analyse data. Findings of the research are analised and described so that they can give information related to research variable. Research findings proved that transparancy, responsibility and fairness signifcantly affected to higher education performance. Therefore, for accountability and independency variables, the relation was not significant. The research findings gave empirical evidence that good university governance had effect on higher education performance. Therefore, higher education institutions should apply good university governance to improve their performance.]]>
<![CDATA[Persepsi Etika Penggelapan Pajak: Pengaruh Langsung dan Tidak Langsung ]]>
<![CDATA[Dewi Sofha]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Akuntabilitas Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i1.12655
<![CDATA[Tax evasion could be seen as ethical deed or not depends on several factors. The goal of this research is to examine the influence of gender, religiosity, and love of money towards tax evasion ethical perspective. The population of this research is undergraduate (S1) accounting students from private universities in Semarang. The sample used in this research covers final semester the undergraduate (S1) accounting students from University of Dian Nuswantoro, University of Soegijapranata Catholic, University of Sultan Agung Islamic, University of Muhammadiyah Semarang, University of Stikubank, University of Wahid Hasyim and University of AKI. The sampling technique used in this research is accidental sampling. As much as 100 questionnaires have been spread to the chosen respondents and all of them are declared proper to use. The analysis result is gender and religiosity do have impact on tax evasion ethical perspective while love of money does not. This research’s result also shows that religiosity and love of money do not mediate the relationship between gender and tax evasion ethicalperspective.]]>
<![CDATA[Persepsi Etika Penggelapan Pajak: Pengaruh Langsung dan Tidak Langsung ]]>
<![CDATA[Dewi Sofha]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Akuntabilitas Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i1.11722
<![CDATA[Tax evasion could be seen as ethical deed or not depends on several factors. The goal of this research is to examine the influence of gender, religiosity, and love of money towards tax evasion ethical perspective. The sample used in this research covers final semester the undergraduate (S1) accounting students from University of Dian Nuswantoro, University of Soegijapranata Catholic, University of Sultan Agung Islamic, University of Muhammadiyah Semarang, University of Stikubank, University of Wahid Hasyim and University of AKI. As much as 100 questionnaires have been spread to the chosen respondents and all of them are declared proper to use. The analysis result is gender and religiosity do have impact on tax evasion ethical perspective while love of money does not. This research’s result also shows that religiosity and love of money do not mediate the relationship between gender and tax evasion ethical perspective.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE: INTELLECTUAL CAPITAL SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Melati Oktafiyani]]>;
<![CDATA[Kartika Hendra Titisari]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i1.22
<![CDATA[Corporate Social Responsibility Practice, intellectual capital and corporate financial performance are the main issues of the research. The aims of the current research are to prove the effect of Corporate Social Responsibility Practice on Corporate Financial Performance with IC as a mediating variable. All companies listed in Indonesian Stock Exchange, from 2012-2014 are the population of the research. The total of research samples are 21 companies with 63 annual reports conducted by using purposive sampling method. Data analysis used is warpPLS version 4.0 with direct effect models and indirect effect models. The research findings indicated that Corporate Social Responsibility Practice positively and significantly affected to Intellectual Capital, Corporate Social Responsibility Practice positively and significantly affected to Corporate Financial Performance, Intellectual Capital positively and significantly affected to Corporate Financial Performance and Intellectual Capital mediated the effect of Corporate Social Responsibility Practice to Corporate Financial Performance. The practical implication of the research is to give suggestions to all companies about the role of Corporate Social Responsibility Practice and intellectual capital to increase Corporate Financial Performance. It can be used to companies to increase the Corporate Financial Performance.]]>
<![CDATA[PERANAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Natalistyo T.A.H]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i2.104
<![CDATA[Corporate social responsibility (CSR) that still creates problems for stakeholders is the main idea in this research. For example not the end of case PT. Lapindo and Freeport until now. Corporate social responsibility includes the relationship between the company and its stakeholders, therefore the company focuses not only on the single bottom line but rather on the triple bottom line. So with the implementation of CSR activities will improve the image of the company that will ultimately increase the value of the company. Implementation of CSR activities is a form of implementation of good corporate governance principle, because the company has realized a sense of concern on the social environment (Rustiarini, 2010). Finding empirical evidence on the role of CSR to increase corporate value with good corporate governance as moderator is the goal of this study. Mining companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2016 used as sample research. Annual report is used as a source of information extracting. Descriptive analysis with WarpPLS is a data analysis technique used in this research. The results show that CSR has an effect on corporate value and good corporate governance which is represented by independent board of commissioner and audit committee strengthen the influence of CSR on company value. The practical implication of this research is that every company must implement CSR because CSR plays a role to increase company value, as well as good corporate governance will strengthen the role of CSR in increasing company value.]]>
<![CDATA[PENGARUH MODERASI DARI GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA KONSERVATISME AKUNTANSI DAN MANAJEMEN LABA ]]>
<![CDATA[Fina Arifiyati]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v9i1.298
<![CDATA[The purpose of this research is to examine the moderating effect of good corporate governance on the relationship between accounting conservatism and earnings management. In this research, the types of good corporate governance that will be used are institutional ownership, managerial ownership, proportion of independent board of directors, and audit committees. This research takes manufacturing companies with miscellaneous industry as the sectors listed in Indonesian Stock Exchange, over the period 2012-2016 as the population. Along with that, the samples used are 10 companies with and the total data which has filled the requirements of the purposive sampling’s criteria are 50 data. Meanwhile, the analytical data is tested using two different methods: classical assumption test and hypothetical test with multiple analysis regression. Through this research, it is shown that earnings management significally affected by accounting conservatism. Also, good corporate governance which is represented by institutional ownership moderates the relationship between accounting conservatism on earnings management. On the other hand, managerial ownership, proportion of independent board of directors, and audit committees do not moderate the relationship between accounting conservatism on earnings management. So that the practical implication of this research is that companies must implement accounting conservatism to reduce opportunistic actions of managers who do earnings management, besides that the role of GCG is importance in moderating accounting conservatism towards earnings management.]]>
<![CDATA[PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN OLEH AUDITOR ]]>
<![CDATA[Ajeng Triyas Oktaviani]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v9i2.599
<![CDATA[The purpose of this research is to find out the influence of profitability ratio, leverage ratio, company size, company growth, previous year’s audit opinion, and reputation of public accounting firm ongoing-concern audit opinion. A sampling of this research was obtained by purposive sampling method by focusing on manufacturing companies listed on the Indonesia Stock Exchange over the period 2014-2016, hence getting samples of 31 companies with the numbers of observations are 93 data. The method of data analysis of this research is the logistic regression. Based on the analysis result is known that profitability ratio and previous year’s audit opinion have an effect on going-concern audit opinion. While the ratio of leverage, company size, company growth, and public accounting firm’s reputation have no effect on the going-concern audit opinion.]]>
<![CDATA[PEMILIHAN PRODI AKUNTANSI DAN FAKTOR YANG MEMPENGARUHI PADA MAHASISWA BARU PRODI AKUNTANSI PERGURUAN TINGGI “X” ]]>
<![CDATA[Bambang Minarso]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 10 No. 2 (2020): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v10i2.1334
<![CDATA[At present the global issues regarding the industrial era 4.0 greatly impact the development of technology so that it has an impact on the decrease in the number of new students of several study programs in all tertiary institutions in Indonesia. The purpose of this study is to find out what factors make the admission of new accounting students in Higher Education X fluctuate, so that the results of this study can be useful to improve the strategy of new student admissions in Higher Education X's accounting study programs. The population in this study is all students of accounting studies in Higher Education X. The sample used in this study was taken using accidental sampling technique from new students of accounting study programs, obtained 199 respondents. Multiple linear regression is used as a data processing tool. The results of multiple linear regression indicate that psychological factors influence the decision to choose a study program, while social and cultural factors do not influence the decision to choose a study program. This shows that the most appropriate marketing strategy for prospective accounting study program students is by instilling a mindset that the accounting study program and the accounting profession are still needed by the industrial world and government agencies.]]>
<![CDATA[PENTINGNYA JABATAN FUNGSIONAL DOSEN UNTUK MENINGKATKAN KARIER DOSEN ]]>
<![CDATA[Lilis Setyowati]]>;
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Desy Herma Fauza]]>
<![CDATA[ Sains Manajemen Vol. 4 No. 1 (2018): Sains Manajemen ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/sm.v4i1.652
<![CDATA[High number of lecturers with low functional occupation in Indonesia is the main issue of the article.Identifying what factors faced by lecturers in process of lecturer functional occupation proposal to improve career path of lecturer is the main aim of the article. Method used in the research is descriptive-qualitative, by gathering research articles about related problems and describing them.The research findings indicate that factors faced by lecturers in these matters are lack of insight of lecturers, leader support, Tri Dharma burdens, lack of socialization from institution and level of procedures of proposal. Practical implication of the research is giving insight to the lecturers about the importance of functional occupation of lecturers to support the career to contribute in institution development.Keyword: lecturer functional occupation, career path of lecturer, institution development]]>
