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INDONESIA
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Published by Universitas Serang Raya
ISSN : 23392436     EISSN : 25495968     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting.
Arjuna Subject : -
Articles 249 Documents
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Earnings Quality Pasca Penerapan PSAK Konvergensi IFRS Zaitul; Melani Sri Wahyuni; Dandes Rifa; Desi Ilona
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.3246

Abstract

This study aims to determine the effect of IFRS adoption on earnings quality with corporate governance variables as moderating. Sampling uses non probability with purposive sampling technique. 245 companies-years are used as samples. The data used is secondary. Data collection methods are obtained from annuals report on the website of Indonesia stock exchange (IDX), company websites and other electronic sources. Hypotheses are tested using moderate regression analysis (MRA). The results showed that i) IFRS adoption had no effect on earnings quality; 2) institutional ownership, managerial ownership and the board of commissioners do not affect earnings quality; 3) institutional ownership, managerial ownership and the board of independent commissioners cannot moderate the relationship of IFRS adoption and earnings quality.
Carbon Emission Disclosure: Kinerja Lingkungan, Carbon Performance Dan Board Diversity Sadira Ashia Priliana; Husnah Nur Laela Ermaya
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.4482

Abstract

Tujuan dari penelitian ini ialah untuk menguji bagaimana pengaruh dari kinerja lingkungan, carbon performance dan board diversity terhadap carbon emission disclosure. Populasi yang digunakan pada penelitian ini ialah perusahaan non-financial yang listing di Bursa Efek Indonesia pada tahun 2018-2020. Sampel yang diperoleh pada penelitian ini dilakukan dengan menggunakan metode purposive sampling dengan menghasilkan 92 sampel perusahaan. Pengujian hhipotesis yang dilakukan menggunakan analisis regresi linear berganda. Berdasarkan analisis regresi linear berganda serta uji t menunjukkan yakni kinerja lingkungan berpngearuh terhadap carbon emission disclosure, sedangkan pada variabel carbon performance, foreign diversity serta ukuran perusahaan tidak berpengaruh terhadap carbon emission disclosure. Kata Kunci: Carbon Emission Disclosure, Board Diversity, Carbon Performance, Kinerja Lingkungan
Does Firm Size Moderating Influence Of Sales Growth On Tax Avoidance ? Nor Rahma Rizka; Rika Meidiana Rahayu
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.5526

Abstract

This study aims to obtain empirical evidence concerning the effect of sales growth and firm size on tax avoidance and to empirically prove whether firm size can moderate the effect between sales growth and tax avoidance. This study was conducted on mining companies listed on the Indonesia Stock Exchange from 2014 to 2019. This study involved 17 companies with a total of 102 observations. Data were analyzed using moderated regression analysis. The results showed that sales growth and firm size had a positive effect on tax avoidance. Besides, firm size strengthened the effect of sales growth on tax avoidance.
Bahasa Inggris Ika Puspita Kristianti
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.5623

Abstract

This study aims to analyze the effect of board gender diversity on environmental, social, and governance (ESG) disclosure in Indonesia, an emerging market. Companies. This study analyzed 58 sample companies that are members of the ESG Leader Index and the IDX Kehati ESG Quality 45 Index. Based on regression analysis, the data results show that the proportion of women on the board of directors significantly reduces the company's ESG risk level. The industrial sector and the market capitalization of the company's stock also strengthen the influence of board gender diversity on the company's ESG risk level. Thus, the industrial sector contributes to the company's follow-up in designing organizational structures and implementing ESG initiatives. The higher the level of capitalization of a company's stock, the greater the company's initiative in increasing the proportion of women on the board of directors to meet the diversity requirements, thereby reducing the level of ESG risk. This study contributes to the limited but growing literature on ESG reporting quality and board gender diversity, especially in emerging economies.
Differences In Financial Performance And Earning Persistence Before And During The Covid-19 Pandemic Sri Purwaningsih; rieke pernamasari
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.5643

Abstract

The Covid-19 pandemic which has been going on since the beginning of 2020 has had an impact on changes in social life and a decline in economic performance in various countries in the world that have been affected by Covid-19. The decline in Indonesia's economic performance has occurred since the first quarter of 2020, which is reflected in the rate of economic growth in the first quarter of 2020 which only reached 2.97 percent, and again decreased significantly in the second quarter of 2020 which grew -5.32% (Central Statistics Agency, 2021a; Central Bureau of Statistics, 2021b). The results of a pandemic impact survey conducted by the Central Statistics Agency (BPS) on 34,559 business actors revealed that 82.55 percent of business actors surveyed experienced a decrease in income. This is because Covid 19 has had an impact on company productivity. However, there are several companies that claim that their income has not been affected by the pandemic, and there are even a small number of companies that claim that their income has increased during the pandemic. With conditions that are increasingly declining as described above, the company experiences profit gains with fluctuating fluctuations as a result of the process of supply and demand as well as unequal expenses and income. Economic growth declined until it was followed by an economic contraction, such a phenomenon could affect the persistence of profits and company performance.
Compliance Risk Management On Indonesian Taxation: Is It As Good As Expected? Erlin Phinanti; Agustinus Lumban Tobing
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.6218

Abstract

This research was conducted on the revised Compliance Risk Management (CRM) of the tax administration by the Directorate General of Taxes (DJP) in 2021 through SE39/PJ/2021. DGT issued guidelines for implementing CRM-based and business intelligence-based supervisory activities. The new policy should be evaluated to find out whether the policy increases the level of tax compliance. This qualitative case study conducted interviews to directly obtain practitioners' data. The research was conducted at the East Jakarta DGT Regional Office, and Jakarta Pulogadung Primary Tax Service Office (KPPP). William Dunn’s evaluation framework was employed to gain more comprehensive results of effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. This study concluded that CRM is not effective to raise the tax compliance rate. In addition, this study proposed several suggestions from the supervisory function executors regarding the future improvement and development of CRM, such as cleaner data. The results of this study can be used as a reference in developing CRM. In addition, other instruments and approaches should be considered to gain wider research insights.
The Role of Financial Distress on Company Life Cycle and Stock Return Akhmad Sigit Adiwibowo; Dwi Safiatun Rohmah; Putri Nurmala
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.6222

Abstract

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.
Pengaruh Sumber Daya Manusia, Sistem Informasi Akuntansi, Dan Teknologi Informasi Terhadap Kecenderungan Kecurangan Akuntansi Elvin Bastian; Sely Indah Nurfaliani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.6303

Abstract

The Research to how human resources, accounting information systems, and information technology affect the tendency of accounting fraud. Type research is quantitative, and the data used are primary data sourced from questionnaires distributed to manufacturing companies in Cilegon City according to the sample criteria using proposive sampling. The sample research is middle management and low management manufacturing companies located. Of the 120 questionnaires distributed, only 54 were processed. the data analyzed with IBM SPSS software version 23. The results obtained are Human Resources, Accounting Information Systems, and Information Technology partially have a positive and significant effect on the tendency of accounting fraud.
Sistematic Literature Review: The Strategy For Preventing Government Financial Report Fraud Nedi Hendri; Sinta Ulan Sari
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.6599

Abstract

Tujuan dari penelitian ini adalah untuk menemukan metode untuk menghentikan penipuan laporan keuangan, baik di negara maju maupun berkembang. Metode penelitian menggunakan Sistematic Literature Review (SLR) yang dipopulerkan oleh Kitchenham. Penggunaan pendekatan ini, diharapkan dapat berguna untuk mengetahui cara mencegah penipuan laporan keuangan pemerintah yang dapat diidentifikasi, dikumpulkan, dan disatukan. Pengendalian Internal yang Baik dan Efektif, Peningkatan Budaya Organisasi, Pembuatan Kebijakan dan Prosedur untuk Mencegah Fraud (kebijakan anti-fraud), Whistle Blowing, dan Pelaksanaan Akutansi Forensik adalah beberapa strategi yang efektif untuk mencegah penipuan laporan keuangan, menurut hasil sintesis enam belas artikel. The purpose of this study is to identify strategies for preventing financial statement fraud in both industrialized and developing nations. The systematic literature review (SLR), made popular by Kitchenham, is the research methodology used. This strategy is anticipated to be helpful in understanding how to stop fake government financial reports that can be located, gathered, and aggregated. The synthesis of sixteen articles suggests that good and effective internal control, improved organizational culture, the creation of anti-fraud policies and procedures, whistleblowing, and the use of forensic accounting are some of the most successful methods for preventing financial statement fraud.

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