Jurnal Inovasi Akuntansi (JIA)

Efek Moderasi Masa Perikatan Audit Pada Hubungan Fee Audit dan Kualitas Audit: Uji Peran Perilaku Oportunistik

Frida Fanani Rohma, Indah Shofiyah — Thu, 12 Dec 2024 00:00:00 +0800

Based on the agency perspective, the individual is a rational economic man who seeks to optimize his personal interests. Optimization of personal interests along with opportunistic behavior has the potential to reduce audit quality. The aim of this study is to investigate the interaction effect of audit tenure on the audit fees and audit quality relationship. This study uses a quantitative method involving financial companies listed on the Indonesia Stock Exchange as a research sample. The literature is still limited in considering the positive impact of fees and audit tenure on audit quality. However, based on an agency perspective, this study shows that the existence of individual opportunistic behavior is the fundamental reason that aspects of the fee and audit engagement period have the potential to reduce audit quality. The findings of this study also indicate that the audit tenure moderates the effect of audit fees on audit quality. This research contributes to the audit quality literature that audit fees and engagement tenure can be two sword because apart from being able to improve audit quality, in the long term it has the potential to reduce audit quality.

Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan

Anthony Holly, Robert Jao, Ana Mardiana, Yulisna Bunga — Thu, 12 Dec 2024 00:00:00 +0800

This research aims to examine the influence of corporate governance (board direction, managerial ownership, institutional ownership, and audit committee) and intellectual capital on company value. Company value is measured using Tobin's Q. This research uses secondary data. The sampling technique used was purposive sampling, with a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The analytical method used is multiple regression analysis. Based on regression analysis, the results of this research show that board direction has an insignificant positive effect on company value. Managerial ownership has a significant negative effect on firm value. Institutional ownership has a significant negative effect on firm value. The audit committee has an insignificant negative effect on company value and intellectual capital has an insignificant negative effect on company value.

Dilema Etis Profesi Akuntan Berdasarkan Aspek Keperilakuan

Thu, 12 Dec 2024 00:00:00 +0800

The article discusses ethical dilemmas in the accounting profession, focusing on behavioral aspects. The paper highlights the importance of ethics as a foundational component for responsible societies and sustainable development, especially within professions like accounting that rely heavily on ethical standards. It explores the complexities accountants face in maintaining objectivity, independence, confidentiality, integrity, and professional prudence. By reviewing literature and theories such as agency theory, positive accounting theory, and compliance theory, the study delves into ethical conflicts that arise due to pressures from stakeholders and organizational demands. The article emphasizes the role of ethical sensitivity and decision-making, especially in situations where external pressures can compromise ethical conduct. The authors advocate for ethical standards and decision-making frameworks that help accountants navigate ethical dilemas, ensuring reliable and transparent financial reporting.

Pengaruh Good Corporate Governance terhadap Manajemen Laba pada Perusahaan Sektor Kesehatan

Zava Nuruzzuhrotil Ula, Nurul Qomariyah, Shafiyya Zahra — Thu, 12 Dec 2024 00:00:00 +0800

Good corporate governance (GCG) is an important aspect in corporate management, especially in the healthcare sector. This is because good Good corporate governance (GCG) practices can affect the transparency and accountability of financial reports, as well as reduce the tendency of earnings management. The risk of earnings management is often used in the face of pressure to maintain stable and attractive financial performance for stakeholders. This study aims to analyze the effect of good corporate governance on earnings management in healthcare sector companies. This study uses a quantitative approach with an explanatory research to test the effect of Good corporate governance (GCG) on earnings management in health sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The results obtained from this study are independent commissioners, managerial ownership, institutional ownership do not have a significant effect on earnings management. While the audit committee has a significant effect on earnings management. Independent commissioners, managerial ownership, institutional ownership and audit committees simultaneously have a significant effect on earnings management.

Analisis Efektivitas Program Pembinaan Kewirausahaan dalam Meningkatkan Profitabilitas Usaha

Ni Luh Putu Sandrya Dewi, Ni Made Wanda Diajeng Sujana, Luh Gede Kusuma Dewi — Thu, 12 Dec 2024 00:00:00 +0800

MSME come from various circles, one of which is students. Seeing the large number of students who are entrepreneurs, the Ministry of Education and Culture moved the government to hold an entrepreneurial student development program or called P2MW. The target of this program is students who have businesses nationally. The P2MW program is divided into several activities, namely workshops, talk shows, webinars/seminars, workshops, as well as coaching and funding related to entrepreneurship. One of the selected student businesses from Mahasaraswati University Denpasar is AW Dimsum. The aim of this research is to determine qualitatively the development of AW Dimsum's business profits before and after participating in the P2MW program. This research is qualitative in nature by emphasizing comparative descriptions of results before and after participating in the p2mw program and theoretical studies from several literatures. This research uses data collection techniques in the form of structured interviews and field observations. The results of this research show that the series of P2MW programs that have only been running for one month have already seen an increase in profits of around 10 – 15%. It is hoped that business owners will be able to be consistent in running their business and develop creative ideas for developing their business in the future.

Pengaruh Kapabilitas Inovasi, Modal Usaha, Diversifikasi Produk dan Pemahaman Akuntansi terhadap Keberlanjutan Bisnis UMKM Bidang Kuliner di Kota Semarang

Yulia Intan Pratiwi, Taufiq Andre Setiyono — Thu, 12 Dec 2024 00:00:00 +0800

This study aims to analyze the influence of innovation capability, venture capital, product diversification and accounting understanding on the sustainability of MSME businesses in Semarang City. The population of this study is MSME actors in the culinary field in Semarang City. The sample in this study was obtained using the Slovin formula, namely 331 MSMEs. This study is a quantitative study and was analyzed using the SPSS version 25 analysis tool. The results of the study indicate that innovation capability does not affect business sustainability. Venture capital has a significant positive effect on business sustainability. Product diversification has a significant positive effect on business sustainability. Accounting understanding has a significant positive effect on business sustainability.

Pengaruh Good Corporate Governance dan Investment Opportunity Set terhadap Kebijakan Dividen

Kadek Apriada, Putu Riska Wulandari — Thu, 12 Dec 2024 00:00:00 +0800

Good Corporate Governance (GCG) is a guarantee that comes from the control system in a company which can be seen from the procedures of the independent board of commissioners (DKI), institutional ownership (KI), managerial ownership (KM), and audit committee (KA). Good governance can indicate that the company is able to ensure good management of the company's finances. Investment Opportunity Set is the value of the company which depends on the costs set by management for the future. If a company has many profitable investment opportunities, this will likely lead to a low dividend payout ratio. The population of this study was 84 food and beverage companies registered on the IDX. The sampling technique used was purposive sampling. The analysis technique used in this research is multiple linear regression. The results of this research show that managerial ownership, institutional ownership, audit committee, and investment opportunity set have a positive effect on dividend policy. Meanwhile, the board of commissioners has a negative influence on dividend policy. Further research can develop this research by using other variables which theoretically have an influence on dividend policy

Potensi Penerapan Green Accounting Masa Depan melalui Perspektif Paradigma Positivisme

Muhammad Syarifuddin, Khomsiyah — Thu, 12 Dec 2024 00:00:00 +0800

Green accounting has become a major concern in contemporary accounting literature to integrate information related to environmental and social externalities into organizational reporting systems. This article aims to analyze the potential and challenges of implementing green accounting in the future through the lens of the positivism paradigm. Through a literature review, this paper discusses the concept of the Khun paradigm and Auguste Comte's positivism to provide a philosophical basis for the development of green accounting. In addition, based on the empirical study of the article, findings related to the current implementation of green accounting, the challenges and obstacles faced, as well as potential strategies to ensure successful implementation in the future are also discussed. The results of the literature review show the need for consistent standardization by regulators to encourage widespread adoption of green accounting. Apart from that, the use of digital technology and collaboration between various stakeholders is the key to the successful implementation of green accounting in the future in achieving sustainable development goals.

Relationship between Tax Avoidance, Leverage and Dividend Policy on Company Value

Ida Ayu Nirma Prameswari, Desak Made Mya Yudia Sari — Thu, 12 Dec 2024 00:00:00 +0800

This study aims to provide empirical evidence of the influence of tax avoidance and leverage on company value with dividend policy as a moderating variable. The population of this study is all consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. The sampling technique used is purposive sampling technique and obtained as many as 114 number of observations. This study uses the Statistical Product and Service Solution (SPSS) program with Moderated Regression Analysis (MRA) as a tool to analyze the moderating effect of dividend policy on the tested sample. The results of the analysis provide evidence that tax avoidance has no effect on firm value while leverage has a positive effect on firm value. Then, dividend policy strengthens the negative relationship between tax avoidance and firm value, but is unable to moderate the relationship between leverage and firm value.

Analisis Signifikansi Pengaruh Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio terhadap Return Saham

Thu, 12 Dec 2024 00:00:00 +0800

This study examines the influence of Dividend Payout Ratio (DPR), Earning Per Share (EPS), and Debt to Equity Ratio (DER) on Stock Returns in companies listed on the LQ45 Index of the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using a quantitative approach, this research analyzed data from annual financial reports of 22 companies selected through purposive sampling, with a total of 66 observations. Multiple linear regression analysis was employed to evaluate the relationships between variables. The results indicate that DPR and EPS have a positive and significant impact on Stock Returns, with respective p-values of 0.001. This suggests that higher dividends and improved financial performance significantly enhance stock returns. On the other hand, DER does not have a significant influence on Stock Returns. This study provides practical implications for companies to strengthen their dividend policies and financial performance to attract investors. Investors are recommended to use DPR and EPS as primary indicators in forming an optimal investment portfolio. The findings contribute to the theoretical literature on financial ratios and stock performance in developing markets and suggest opportunities for future research, including additional variables such as macroeconomic factors or market conditions, to enhance Stock Return prediction models.