Juara: Jurnal Riset Akuntansi

Analisis Flypaper Effect dan Implikasinya Terhadap Kemandirian Fiskal Daerah: Efek Moderasi Upaya Pajak

Nyoman Ayu Wulan Trisna Dewi — 2024-03-01

This study aims to analyze the flypaper effect phenomenon in Bali Province and its implications for regional fiscal independence. Furthermore, this research also examines the role of local tax efforts in the relationship between the flypaper effect and the regional fiscal independence of the regional government of Bali Province. It is hoped that the results of this research will provide implementation for regional governments in formulating policies that support the realization of fiscal decentralization in regional governments so that they are able to achieve regional financial independence and the effectiveness of PAD as a form of regional government fiscal performance. This research uses secondary data from the APBD of Regency/City Regional Governments throughout Bali Province from 2019–2022, obtained from dpjk.kemenkeu.go.id and bps.go.id. This research uses a multiple regression analysis approach and moderated regression (MRA). The results of this research indicate that the flypaper effect phenomenon occurs in the regional government of Bali province. The flypaper effect phenomenon has been proven to have a negative influence on regional fiscal independence; however, tax efforts are a homologizer moderator of the relationship between the flypaper effect and fiscal independence.

Pengaruh Profesionalisme dan Kompetensi Auditor terhadap Kualitas Audit dengan Pengalaman Kerja Sebagai Variabel Moderasi

Titis Indah Widyawati — 2024-03-01

The audit profession is trusted by the general public. Public trust in the quality of audit reports is currently in crisis due to the rise of scandals involving Public Accounting Firms. To win back the trust of their customers, auditors must demonstrate improvements in audit quality based on a professional attitude, competence, and work experience. The aim of this research is to reveal the influence that the relationship between professionalism and auditor competence has on audit quality which is moderated by work experience. The research population consisted of 83 auditors from 15 Public Accounting Firms) in the Greater Malang area, and the sampling approach used was purposive sampling. Primary data sources and quantitative data were used in this research. The analysis technique used is a structural equation model based on Partial Least Square (SEM-PLS). The research results show that professionalism has an impact on audit quality, while auditor competence has no impact on audit quality. Work experience has no impact on the influence of auditor professionalism and competence on audit quality. On the other hand, competency has no effect on audit caliber. The results of this research can be used as evaluation material by auditors in the Greater Malang area to improve the quality of their audits.

Peran Kebijakan Dividen dalam Memediasi Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan

Raditya Sayoga — 2024-03-01

The purpose of this study was to test and determine the effect of company size, debt policy, profitability, and free cash flow on firm value through dividend policy as an intervening variable in energy sector companies listed on the IDX for the period 2018-2022. This research is a quantitative type that uses secondary data in the form of numbers in financial reports. Implementation of research on 14 energy sector companies with sample acquisition through purposive sampling. The analytical method used is path analysis after fulfilling the prerequisite test for classical assumptions in the SPSS version 23 aplication. The results of the research show that company size has no impact on dividend policy, debt policy has no impact on dividend policy, profitability has an effect an dividend policy, free cash flow has an effect. Company size, debt policy, and profitability has an effect on company value. Free cash flow and dividen policy has no impact on company value. Furthermore, dividend policy as an intervening variable cannot mediate the influence of company size, debt policy, profitability, and free cash flow on company value.

Analisis Relevansi Nilai Informasi Akuntansi Sebelum dan Setelah Penerapan PSAK 72 di Indonesia

Mimin Widaningsih — 2024-03-01

PSAK 72 is still considered a new PSAK, namely it will become effective in 2020, so research still needs to be carried out regarding the effect of implementing PSAK 72 in terms of the level of value relevance of the accounting information. This research is a quantitative research with descriptive and verification methods which aims to empirically test the differences in the relevance of the value of accounting information as measured by the Ohlson model for the period before and after the implementation of PSAK 72 concerning Income from Contracts with Customers in Property and Real Estate Sector companies. The research results show that before the implementation of PSAK 72 variables that had relevance value for accounting information were only Book Value Per Share, whereas after the implementation of PSAK 72 variables that had relevance value for accounting information were Earning Per Share and Book Value Per Share. Then, before and after the implementation of PSAK 72, Earning Per Share and Book Value Per Share together have the relevance of the value of accounting information. Furthermore, there is an increase in the relevance of accounting information after the implementation of PSAK 72 in Property and Real Estate Sector companies.

Pengaruh Audit Tenure, Audit Fee, Audit Capacity Stress serta Spesialisasi Auditor terhadap Kualitas Audit

Heppy Fitriani — 2024-03-01

The purpose of this study is to investigate the impact of auditor specialization, audit tenure, audit fee, and audit capacity stress on audit quality. The descriptive-quantitative technique is applied in this study. The population of manufacturing businesses in the consumer products sector that were listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021 is used in this study. The sampling method employed in this study is purposive sampling, produced a sample of sixteen firms. The yearly financial reports from the Indonesian Stock Exchange's official website are the secondary data used in this study (IDX). Using SPSS version 29.0, logistic regression is the analytic approach employed. The findings demonstrated that there was no relationship between audit quality and auditor specialization, audit tenure, dan audit capacity stress. Audit fees, however, have a detrimental impact.

Akuntansi Keperilakuan dalam Pitutur Luhur Kejawen

Anggun Vika Taman Nia — 2024-03-01

Accounting practices are closely related to unethical actions/behavior that can harm the parties concerned. Which behavior can be shaped by its environment, one of which is culture. This study aims to determine how pitutur luhur kejawen teaches behavioral accounting values so that they can be used as guidelines and instructions. This research uses an interpretative qualitative approach with metaphor as a review tool. Primary data and secondary data are the types of data used. Data collection techniques were conducted by means of interviews, literature and documentation. The results showed that pitutur luhur kejawen is very relevant to be used as a foundation for accountants. The values contained in pitutur luhur kejawen can influence intention, individual behavior control.

Pengaruh Profitabilitas, Ukuran Perusahaan, dan Komite Audit Terhadap Audit Report Lag

Barlia Annis Syahzuni — 2024-03-01

This research is intended to explore the implications of independent variables, which include profitability, company size, and audit committee on audit report lag as the dependent variable. The focus of this research is on business entities operating in the property and real estate services sector listed on the Indonesia Stock Exchange during 2020-2022. The research population includes 68 companies, with a total sample that meets the research criteria of 204. The variable measurements in this study involve Return on Equity (ROE) to measure profitability, Ln total assets to measure company size, and the number of audit committee members who have an accounting background to measuring the performance of the audit committee. Analysis is carried out using statistical applications. This research conducted a comparative causal analysis using the multiple liner analysis method by carrying out the classical assumption test, F test, T test, and coefficient of determination test (R2). The test resulted in the finding that there was a negative correlation between profitability and audit report lag, while company size did not show any influence on audit report lag. On the other hand, the audit committee shows a positive influence on audit report lag.

Indikasi Transfer Pricing Pada Perusahaan Sektor Barang Konsumsi di BEI Tahun 2019-2022

Bellinda Dea Kamalia — 2024-03-01

The purpose of this study is to determine the effect of taxes, tunneling incentive, exchange rates, and bonus mechanisms on transfer pricing. Consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period became the population of this study, selected by purposive sampling techniques. The data analysis used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis test. This study used SPSS 25 with 61 data samples. This research shows that taxes and bonus mechanisms have no influence on transfer pricing. Meanwhile, tunneling incentives and exchange rates have an influence on transfer pricing.

Integritas Laporan Keuangan Melalui Kualitas Audit Sebagai Variabel Moderasi: Dewan Komisaris Independen, Ukuran Perusahaan dan Leverage

Nabila Ulfa Maharani Putri — 2024-03-01

This study investigates how independent board of commissioners, company size and leverage influence the integrity of financial reports using audit quality as a moderator. The focus is on non-cyclical consumer sector entities listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022, with a sample of 62 companies using a purposive sampling approach. Panel data regression analysis was employed as the analytical method using SPSS 26. The study findings show that an independent board of commissioners has a positive impact on the integrity of financial reports, company size has a negative impact on the integrity of financial reports, as does leverage. Furthermore, audit quality is able to moderate the relationship between the independent board of commissioners, company size, variable leverage and the integrity of financial reports.

Catur Purusa Artha Memoderasi Pengaruh Good Corporate Governance dan Komitmen Organisasi terhadap Kinerja LPD

I Made Suparsa — 2024-03-01

The aim of this research is to analyze the influence of good corporate governance and organizational commitment on LPD performance with Catur Purusa Artha as a moderating variable. This research uses an empirical study strategy. The approach used in this research is a quantitative approach. This type of research uses explanatory research. The population in this study were all LPD employees who were still actively operating in Gianyar Regency, totaling 1,709 people. Sampling in this research used a non-probability sampling method with a purposive sampling technique. The number of samples in this study was 249 LPD Chairmen. The data analysis method in this research uses descriptive statistical analysis and Structural Equation Modeling analysis with the Partial Least Square (PLS) approach with the support of SmartPLS 4.0 software. The results of hypothesis testing are that good corporate governance and organizational commitment have a positive effect on LPD performance. Catur Purusa Artha does not moderate the influence of good corporate governance on LPD performance. Catur Purusa Artha strengthens the influence of organizational commitment on LPD performance.

Pengaruh Ukuran Perusahaan, Profitability, Leverage, Dewan Direksi, dan Gender Board Terhadap Intellectual Capital Disclosure Perusahaan Keluarga di Indonesia

Ariel Valentine Sanjaya Chen — 2024-03-01

In Indonesia itself, attention to Intellectual Capital (IC) grew after the emergence of PSAK No. 19 (revised 2015) concerning intangible assets. Based on PSAK No. 19, intangible assets are non-monetary assets that can be identified and have no physical form. This research was conducted to determine the effect of Company Size, Profitability, Board of Directors, Gender Board, Leverage on Intellectual Capital Disclosure of Family Companies in Indonesia. The population in this research are annual reports from sector companies listed on the Indonesia Stock Exchange (BEI) with a time span of 2020 to 2022. The sample used in this research was selected using a purposive sampling technique with a sample size of 54 family companies. The data analysis technique used in this research is multiple linear regression. Based on the research results, it can be seen that gender board has a positive effect on IC disclosure. Variable of company size, profitability, board of directors and leverage has no effect on IC disclosure.