cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Jurnal Equity
Contact Email
jurnalequity@upnvj.ac.id
Phone
-
Journal Mail Official
krisno.septyan@upnvj.ac.id
Editorial Address
-
Location
Kota depok,
Jawa barat
INDONESIA
Jurnal Equity
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 02168545     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EQUITY mempublikasikan hasil penelitian dibidang ilmu akuntansi.
Arjuna Subject : -
Articles 180 Documents
 14   15   16   17   18 
Makna Laporan Keuangan Bagi Donatur Organisasi Pengelola Zakat: Analisis Fenomenologis Deskriptif Aisyah Amaliyana; Noven Suprayogi
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui makna laporan keuangan Organisasi Pengelola Zakat (OPZ) dan informasi apa yang diperlukan bagi donatur berdasarkan pengalaman menjadi donatur. Metode yang digunakan dalam penilitian ini yaitu kualitatif dengan pendekatan fenomenologis. Teknik pengumpulan data menggunakan teknik wawancara dengan narasumber penelitian sebanyak 10 orang partisipan donatur rutin di OPZ Analisis data yang dilakukan dalam penelitian ini dengan menggunakan metode fenomenology data analysis. Hasil penelitian ini menunjukkan bahwa makna laporan keuangan bagi donatur adalah memberikan rasa lega, percaya, dihargai, diapresiasi, dihormati, senang, tenang dan kepuasan karena laporan keuangan menjadi gambaran dari kinerja lembaga yang dapat menjelaskan kemana dana digunakan, untuk siapa saja sehingga timbul perasaan percaya karena dapat menghilangkan rasa kecurigaan. Temuan tersebut menguatkan prinsip dalam agency theory, meskipun ada donatur yang tidak membutuhkan laporan keuangan karena memiliki modal sosial yang tinggi dalam relasi donatur dan OPZ. Donatur tidak hanya membutuhkan laporan keuangan saja, tetapi juga membutuhkan laporan non keuangan yaitu foto dan laporan kegiatan. Implikasi dari temuan penelitian ini yaitu OPZ harus memberikan informasi keuangan dan non keuangan kepada donatur sebagai bentuk penghargaan dan apresiasi kepada donatur untuk meningkatkan kepercayaan donatur kepada OPZ serta meningkatkan modal sosial dalam relasi donatur dan OPZ.
Determinasi Terhadap Kualitas Informasi Finansial Pemerintah Daerah Sahala Purba
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The problem with the quality of local government financial information is the irrelevantness of the financial information presented in accordance with applicable ethics. Local government financial information can be problematic due to low human resources with accounting knowledge in the preparation of financial information, weak government internal management systems, not optimal use of information technology and less than optimal internal audit function in carrying out its functions effectively and efficiently. The purpose of this study is to understand and analyze the impact of accounting knowledge, the government's internal management system, the use of information technology and the internal audit function partially or simultaneously. This form of observation describes causal associative observations and uses primary data. The data collection system used is a questionnaire. descriptive analysis and multiple linear regression. form of analysis used in this observation. This research was conducted in Regional Apparatus Organizations throughout Deli Serdang Regency. Respondents in this study were 69 people. The results of this study prove that partially accounting knowledge, government internal management systems and the use of information technology have a positive effect on the quality of local government financial reports, while the internal audit function has a negative effect on the quality of local government financial information. Taken together, accounting knowledge, government internal management systems and the use of information technology affect the quality of local government financial information in Deli Serdang Regency. The implications of this research are that good accounting knowledge is supported by a strong government internal management system, and the use of information technology and an optimal internal audit function will be able to increase the quality of local government financial information in all local governments in Indonesia, especially in the District. Deli Serdang.
REFLEKSI PENGUNGKAPAN CSR DI INDONESIA: CARROT OR STICK? Putri Nuril Wulanatining Asih
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5143

Abstract

Konflik keagenan dapat terjadi karena adanya asimetri informasi. Pengungkapan CSR berperan sebagai alat komunikasi yang menjembatani antara manajemen dengan pemangku kepentingan. Penelitian ini bertujuan untuk memberikan tinjauan sistematis dan mengeksplorasi perkembangan penelitian pengungkapan CSR di Indonesia. Proses pencarian literatur menggunakan kata kunci tertentu dan hanya menggunakan database dari jurnal nasional yang terindeks Sinta 2 serta Sinta 3 dengan periode waktu publikasi yakni 2020-2022. Hasilnya, terdapat 36 artikel teridentifikasi yang secara eksplisit membahas pengungkapan CSR. Kemudian, artikel tersebut dikategorikan berdasarkan tahun, topik, teori, dan teknik analisis data dengan menggunakan metode Systematic Literature Review. Berdasarkan hasil tinjauan menunjukkan bahwa sebagian besar literatur menggunakan perspektif teori legitimasi, serta sebanyak 86,11% merupakan penelitian yang menggunakan metode kuantitatif dengan teknik analisis regresi, uji beda, dan SEM. Lebih lanjut, hasil reviu juga menemukan bahwa mayoritas penelitian yang telah dilakukan mengkaji terkait faktor-faktor yang dipengaruhi ataupun dimoderasi oleh pengungkapan CSR. Oleh karena itu, ini menjadi peluang bagi peneliti di masa depan untuk melakukan tinjauan sistematis kembali secara komprehensif dan mendiskusikan secara kritis tentang faktor-faktor yang dipengaruhi pengungkapan CSR.
The PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSAEFEK INDONESIA PERIODE 2018-2021: PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI Dian Indri Purnamasari; Angel Tashya
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5566

Abstract

This research aims to empirically examine the impact of managerial ownership, leverage, financial distress, and profitability on accounting conservatism in mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. The data used in this study is obtained from secondary data sources accessed through the company's annual reports and other websites. The research population consists of mining sector companies listed on the Indonesia Stock Exchange during the period of 2018-2021. The sampling technique used in this study is the purposive sampling method, which resulted in 24 out of the total 49 mining companies that have managerial ownership. A total of 24 companies were selected as samples over a period of 4 years, resulting in 96 financial report data samples. The data was processed using the IBM SPSS Statistic 24 application. The results of this study indicate that managerial ownership, leverage, financial distress, and profitability have an impact on accounting conservatism. Therefore, further studies are needed to expand these factors so that the findings can be more comprehensive. As a recommendation from this study, it is expected that companies can maintain and enhance the principle of accounting conservatism to reduce information asymmetry among shareholders, investors, or creditors. Keywords: Managerial Ownership, Leverage, Financial Distress, Profitability, Accounting Conservatism.
DOES INDEPENDENT COMMISSIONER CONTRIBUTE TO DECREASE EARNINGS MANAGEMENT AND TAX AVOIDANCE ACTIVITIES Alfian Nur Zaman; Arum Puspita Maharani; Amrie Firmansyah
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5687

Abstract

This study examines the independent commissioner's role in moderating earnings management's effect on tax avoidance practices in the building construction industry. This study uses data from building construction sector companies listed on the Indonesia Stock Exchange during 2017-2020. Of the 15 companies observed, 42 samples were obtained using purposive sampling to be used in the study. They are processing data using regression analysis with cross-sectional data. The study results show that the company's earnings management positively affects tax avoidance activities carried out by building construction companies. Meanwhile, an independent commissioner does not affect the relationship between earnings management practices and corporate tax avoidance. Keywords: Corporate Governance, Earnings Quality, Tax Planning
Covid-19 and the Decline in Investment in West Nusa Tenggara: Indonesia Eka Kadharpa Utama Dewayani; Yanti Mayasari Ginting; Muhammad Azizurrohman; Risky Angga Pramuja
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5939

Abstract

This research examines the effects of the COVID-19 pandemic on investment in West Nusa Tenggara (NTB), Indonesia. Using a combination of quantitative data from the Republic of Indonesia's Investment Coordinating Board and qualitative data from the Head of the Office of Investment and One Stop Integrated Services, the study investigates investment realization by district and city, sector, and investor's country of origin. The analysis reveals that even prior to the COVID-19 outbreak, investment levels in NTB were declining due to a series of natural disasters, including an earthquake in 2018. The pandemic further exacerbated the decline in investment, with many investors opting to delay their investments in the region. However, some sectors such as mining, tourism, and transportation showed improvements during the period. The findings highlight the challenges faced by West Nusa Tenggara in attracting investment and achieving regional development goals. The study emphasizes the importance of understanding a region's potential and creating favorable investment conditions to stimulate economic growth. Keywords: Covid-19, Investment, NTB
BIBLIOMETRIC: PERKEMBANGAN FRAUD THEORY SEBAGAI PENDETEKSI FRAUDULENT FINANCIAL REPORTING Tetiana Fitrianingsih; Y Anni Aryani; Bandi
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.7247

Abstract

Fraud merupakan permasalahan yang tersebar luas di seluruh negara, termasuk di negara-negara berkembang maupun maju. Tujuan penelitian ini adalah untuk mengevaluasi perkembangan fraud theory yang dapat digunakan dalam mendeteksi fraudulent financial reporting di Indonesia. Selain itu, penelitian ini juga bertujuan untuk mengetahui fraud theory yang paling sering digunakan di Indonesia. Peneliti menerapkan pendekatan kualitatif dengan metode meta analisis, penelitian ini mengkaji jurnal yang terindeks di Scopus dalam rentang waktu 2013-2023. Sebanyak 245 artikel telah dianalisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa fraud theory terus mengalami perkembangan dari tahun ke tahun, dari mulai fraud triangle theory sampai ke fraud hexagon theory dan fraud theory yang paling sering digunakan adalah fraud triangle theory. Kata Kunci: Fraud; financial reporting; literature review
The Moderating Effect of Financial Distress in The Relationship Between Debt Covenant and Political Cost Towards Accounting Conservatism Implementation: An Empirical Analysis From SOEs in Indonesia Allan Ramadhan; Husnah Nur Laela Ermaya
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i2.7409

Abstract

This study aims to examine the impact of debt covenants and political costs on the implementation of accounting conservatism, with financial distress as a moderation variable. Debt covenants in this study are proxied by the debt-to-assets ratio and political costs are proxied by capital intensity. In this study, financial distress as a moderating variable was measured using the Altman Z-Score Modified and accounting conservatism using an accrual measure. This study used a purposive sampling technique and resulted in a total sample of 51 companies. In this study, research data were obtained from all state-owned enterprises (SOEs) listed on the Indonesian Stock Exchange for the period 2020–2022. The analysis technique used in this research is multiple linear regression analysis with STATA v13. The findings of this study indicate that debt covenants have a significant negative effect on the implementation of accounting conservatism, while political costs do not affect accounting conservatism. Furthermore, this study proves that financial distress can moderate the effect of debt covenants on accounting conservatism. In contrast, financial distress has not shown its ability to moderate the impact of political costs on accounting conservatism.   Keywords: Accounting Conservatism, Debt Covenant, Political Cost, Financial Distress
STRATEGI BISNIS PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI ASEAN: LESSON LEARNT RESESI PANDEMIC COVID-19 Indri Fauziah; Dianwicaksih Arieftiara
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.7412

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh strategi bisnis, khususnya strategi biaya rendah dan strategi diferensiasi terhadap kinerja perusahaan transportasi dan logistik di ASEAN yang terdaftar pada enam bursa efek masing-masing negara (Indonesia, Malaysia, Singapura, Thailand, Filipina, dan Vietnam) periode 2018-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder berupa laporan keuangan. Sampel yang digunakan dalam penelitian sebanyak 148 perusahaan dengan total observasi sebanyak 740 data dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan regresi data panel, uji hipotesis dan uji analisis regresi berganda dengan bantuan program STATA 13. Hasil penelitian menunjukkan bahwa (1) strategi biaya rendah memiliki pengaruh yang positif terhadap kinerja perusahaan. (2) Namun, pada strategi diferensiasi tidak memiliki pengaruh terhadap kinerja perusahaan. Kata Kunci : Kinerja Perusahaan; Strategi Biaya Rendah; Strategi Diferensiasi
IDENTIFIKASI FRAUD DALAM PEMERIKSAAN INTERNAL MELALUI DATA ANALYTICS Dodi Eko Prasetyo; Gita Ayu Andhiani Wulandari; Zumratul Meini; Fauziah
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.7418

Abstract

Fraud telah menjadi masalah yang merajalela di era digital dan big data, menghadirkan ancaman signifikan bagi organisasi di berbagai industri. Seiring dengan kemajuan teknologi, taktik penipu juga berkembang, sehingga penting bagi organisasi untuk tetap waspada dan menerapkan langkah-langkah identifikasi penipuan yang efektif. Penelitian ini bertujuan untuk menyelidiki bagaimana penggunaan data analytics memengaruhi cara auditor memahami tanda-tanda kecurangan. Sampel penelitian terdiri dari auditor internal, yang memiliki tanggung jawab memberikan rekomendasi terkait keberlanjutan, keandalan, relevansi, dan ketiadaan kesalahan material dalam laporan audit. Data penelitian ini berfokus pada auditor internal yang bekerja di perusahaan pembiayaan di Pulau Jawa. Pengambilan sampel dilakukan menggunakan metode nonprobability sampling, dengan jenis teknik sampel purposive sampling, Dan pengelolaan data mengunakan STATA versi 14. Berdasarkan hasil penelitian menunjukan bahwa penerapan data analytics memiliki dampak positif dalam mengidentifikasi fraud. Selain itu, penggunaan data analytics memberikan manfaat tambahan bagi auditor, seperti mempermudah pengumpulan bukti, menentukan populasi secara luas, memprediksi risiko, dan memfasilitasi analisis data yang cepat. Kata Kunci: Fraud; Data Analytics; Internal Audit; Big Data

Page 18 of 18 | Total Record : 180

 14   15   16   17   18 

Filter by Year

2015 2023


Reset
Filter By Issues
All Issue Vol 26 No 2 (2023): EQUITY Vol 26 No 1 (2023): EQUITY Vol 25 No 2 (2022): EQUITY Vol 25, No 1 (2022): EQUITY Vol 24, No 2 (2021): EQUITY Vol 24, No 1 (2021): EQUITY Vol 23, No 2 (2020): EQUITY Vol 23, No 1 (2020): EQUITY Vol 22, No 2 (2019): EQUITY Vol 22, No 1 (2019): EQUITY Vol 22, No 1 (2019): EQUITY Vol 21, No 2 (2018): Juli-Desember 2018 Vol 21, No 2 (2018): EQUITY Vol 21, No 2 (2018): EQUITY Vol 21, No 1 (2018): EQUITY Vol 21, No 1 (2018): EQUITY Vol 20, No 2 (2017): Juli - Desember 2017 Vol 20, No 2 (2017): EQUITY Vol 20, No 2 (2017): EQUITY Vol 20, No 1 (2017): EQUITY Vol 20, No 1 (2017): EQUITY Vol 19, No 2 (2016): Juli-Desember 2016 Vol 19, No 2 (2016): EQUITY Vol 19, No 2 (2016): EQUITY Vol 19, No 1 (2016): EQUITY Vol 19, No 1 (2016): EQUITY Vol 18, No 1 (2015): Januari-Juni 2015 Vol 18, No 2 (2015): EQUITY Vol 18, No 2 (2015): EQUITY Vol 18, No 1 (2015): EQUITY Vol 18, No 1 (2015): EQUITY More Issue