Akuntansi dan Teknologi Informasi

Trends in corporate financial strategies: Analyzing investment efficiency among listed Indonesian companies

Adinda Febiyanti, Lintang Venusita — Mon, 30 Sep 2024 00:00:00 +0000

The main objective of this study is to investigate the impact of conservatism, debt maturity, and debt covenants on investment efficiency in Indonesian firms, with a focus on the food and staples retail and food and beverage sub-sectors. This study aims to address information asymmetry between agents and principals, using agency theory as the theoretical framework. A quantitative approach is used using secondary data sourced from financial reports available on the IDX website and company websites. This study took a sample of 329 companies using non-probability sampling technique. Data processing using linear regression method. The results show that conservatism significantly improves investment efficiency, while debt maturity and debt covenants do not show a significant effect. This study underscores the importance of conservative financial reporting practices in improving investment efficiency in the Indonesian corporate sector.

Faktor yang memengaruhi minat mahasiswa berkarir sebagai konsultan pajak

Agista Dwi Praticha Nur Anjelia, Aisyaturrahmi Aisyaturrahmi — Mon, 30 Sep 2024 06:45:40 +0000

The research was meticulously designed to investigate the impact of self-efficacy, job market considerations, financial rewards, and tax volunteer programs on students' interest in a career as a tax consultant. This study, based on quantitative primary data from questionnaire responses rated on a five-Likert scale, is a testament to the rigor of our research methodology. The research population comprises students from the Faculty of Economics and Universities in Surabaya who have participated in tax volunteering. The non-probability sampling technique, specifically the purposive sampling method, was employed to obtain 125 samples. The research data was rigorously analyzed using the Structural Equation Modeling – Partial Least Square. The findings of this research underscore the influence of self-efficacy and job market considerations on students' desire for a career as a tax consultant. On the other hand, the influence of financial rewards and tax volunteer programs on students' interest in a career as a tax consultant was found to be negligible. Potential for future research to broaden the scope of respondents and to include additional independent variables such as tax brevet training, offers hope for a more comprehensive understanding of the factors that influence student career interest.

Evaluasi laporan keuangan untuk menilai kinerja keuangan pemerintah daerah Simalungun

Tue, 01 Oct 2024 09:47:14 +0000

Based on the following metrics: (1) Regional Financial Independence Ratio, (2) Regional Financial Dependency Ratio, (3) Fiscal Decentralization Degree Ratio, (4) Original Income Effectiveness Ratio Regional, (5) Regional Original Income Efficiency Ratio, (6) Regional Tax Effectiveness Ratio, (7) Regional Tax Efficiency Ratio, and (8) BUMD Contribution Degree Ratio, this study attempts to analyze the financial performance of the Simalungun Regency Government in the 2013–2022 budget year. Data was gathered using a sampling technique. The results of the analysis show that the Simalungun Regency has a low Regional Financial Independence Ratio, and the region still depends on the central government. The Regional Financial Dependency Ratio is relatively low, and Simalungun still depends on external parties. Moreover, The Ratio of the Degree of Fiscal Decentralization is classified as low; The Ratio of the Effectiveness of regional owned-sources Income is classified as less effective; The Regional owned-sources Income Efficiency Ratio is very efficient; Tax Effectiveness Ratio is classified as quite effective; The Regional Tax Efficiency Ratio is classified as very efficient, and The Ratio of the Degree of Contribution of Regional Owned enterprise is classified as low.

Analisis pengaruh faktor fundamental terhadap harga saham perbankan

Natania Naftali, Ika Nur Azmi, Haryono Haryono — Tue, 01 Oct 2024 10:49:14 +0000

This research examines the influence of fundamental factors (ROE, NPM, and EPS) on stock prices. This research is a type of associative quantitative research category through purposive sampling in obtaining a sample of 39 companies. All banks listed on the Indonesian Stock Exchange (IDX) in the 2019-2022 period are the target population of the research. This study collected archival data from official IDX website. The data is analysed using multiple linear regression with the help of the SPSS 26.0 Data Processing Software Application. The results showed that ROE and NPM have no significant effect on stock prices partially. Meanwhile, EPS has a significant effect on banking stock prices. A higher increase in EPS will have a significant impact on the raising of firm value in the capital market. For investors, EPS can be a major consideration in determining investment decisions. For banking companies, it is important to pay attention and improve the company's performance, especially related to EPS which has a significant influence on the increase in stock prices.

Growth rate dalam sektor barang baku dan primer di Bursa Efek Indonesia: Mana lebih baik?

Vito Apriyanto, Febriana Louw — Tue, 01 Oct 2024 20:10:31 +0000

The Sustainable Growth Rate is the maximum growth rate of a company so that it can grow without running out of funds from funding activities such as increasing shareholder capital ownership and drawing loans from creditors. This study measured, tested, and analyzed factors affecting sustainable growth. Some of the factors used in this study are leverage, profitability, and total asset turnover. This study uses objects from raw material sector companies and primary sector companies listed on the Indonesia Stock Exchange for 2018 - 2022, during which data collection was carried out using the purposive sampling method. The form of research used is associative research, a method that examines the relationship between variables, with a quantitative approach. The research data is based on secondary data, namely the company's annual financial report, which is available and has been audited by an independent auditor. Data processing uses multiple linear regression. The study results show that Leverage (DER) and Profitability (ROA) positively affect sustainable growth, providing practical insights for financial analysts and professionals in the raw material and primary sector industries. Total asset turnover (TATO) does not affect the sustainable growth rate. This study also shows that raw material sector companies have a higher sustainable growth rate than primary sector companies.

Akuntabilitas dan transparansi pengelolaan bantuan langsung tunai dana desa dalam pencapaian good governance

Juwita Nur Radeana, Driana Leniwati, Ahmad Juanda, Agustin Dwi Haryanti — Tue, 01 Oct 2024 20:49:56 +0000

This research aims to understand the management of Village Fund Cash Transfer to establish good governance, based on phenomena that occurred in Sentul Village, Pasuruan Regency. This study analyzes the Village Fund Cash Transfer utilizing the interpretive paradigm and qualitative approach. Data is obtained by conducting in-depth interviews with the local authority and Sentul local inhabitants of Sentul Village, who were key informants. This research found that Village Fund Cash Transfer is interpreted as funds that must be accounted for, social safety nets, and relationships. The distribution of village fund cash transfers should comply with the concept of good governance to achieve a fair government. Empirically, in a broader sense, the Village Fund Cash Transfer is not only defined as aid for the poor, but also as funds that must be accounted for and a relationship of trust that must be maintained. This research focuses on analyzing the accountability and transparency of Village Fund Cash Transfer in Sentul Village to achieve good governance.

Keamanan siber sebagai fondasi pengembangan aplikasi keuangan mobile: Studi literatur mengenai cybercrime dan mitigasinya

Shofie Azizah, Zava Nurruzzuhrotil Ula, Dwi Mutiara, Michelle Prajna Prameswari — Tue, 01 Oct 2024 21:17:15 +0000

This study examines the importance of cybersecurity in mobile financial applications, particularly in the face of rising cybercrime threats. The aim of this research is to provide deeper insights into the significance of cybersecurity in mobile financial apps and to develop approaches that financial companies can adopt to protect their users' data and information. The research employs a qualitative descriptive method using a systematic literature review (SLR) approach. Meta-synthesis analysis is applied to synthesize data from 26 journal articles published between 2019 and 2024. The findings reveal that cybercrime in the financial and FinTech industries is driven by internal factors such as weak security systems, lack of system updates, limited human resource competencies, and careless user behavior. External factors include malware attacks, unclear regulations, and the use of advanced technology. To counter these, it is necessary to implement technologies such as firewalls and blockchain, strong risk management, enhanced network infrastructure, the establishment of cybersecurity teams, the development of clear regulations, and user education to raise awareness and improve cybersecurity. Therefore, the implementation of a comprehensive cybersecurity strategy is crucial in maintaining the integrity and trust of users in mobile financial applications.

Pengaruh corporate social responsibility disclosure terhadap kinerja keuangan dengan reputasi sebagai variabel moderasi

Wed, 02 Oct 2024 07:53:58 +0000

This study aims to determine the effect of corporate social responsibility disclosure (CSRD) on firm financial performance with corporate reputation as a moderation variable. It focuses on primary and secondary sector companies listed on the IDX in 2014-2022. The dependent variable is firm financial performance, measured using return on assets (ROA). The independent variable, corporate social responsibility disclosure, is measured using the GRI G4. The corporate reputation as moderation variable is measured using the number of awards obtained by the company. The control variables used are company size, leverage, and cash flow. The sampling technique used purposive sampling and obtained as many as 143 companies. This research uses quantitative data, and the method used is regression analysis using the STATA application. The results of this study show that CSRD has a significant positive effect on firm financial performance. These findings provide practical guidelines for companies, stating that it is essential for a company to implement CSRD practices and have a good impact on the company's financial performance, thereby guiding companies in their CSR initiatives.

Cermin diri akuntan forensik dibalik keistimewaannya sebagai pengidap autistik: Analisis wacana kritis film the accountant

Rafles Ginting, David Crystopher, Khristina Yunita — Wed, 02 Oct 2024 00:00:00 +0000

This study aims to reveal the relationship between autistic behavior and the basic characteristics that forensic accountants need to have. This research uses a critical discourse analysis method. Critical discourse analysis was carried out on the research object of the film "The Accountant". This study found that there are characteristics of autism that are in accordance with the basic characteristics that forensic accountants need to have. The basic characteristics that need to be possessed by forensic accountants which are also possessed by people with autism include being independent and objective. The nature of autism that makes a person have an indifferent attitude towards the environment can actually be used as a factor for the success of forensic accountants. This research opens up views on autistic people who also have potential in the field of forensic accounting. This study also invites readers not to underestimate people who have autism. The novelty in this study is the object of research that focuses on forensic accounting from the point of view of people with autistic disorders.

Karakteristik dewan direksi dan Kinerja Perusahaan

A An Arief Jusuf, Devina Widiana, Tessa Lonika Angelia — Wed, 02 Oct 2024 00:00:00 +0000

The growth of market capitalization value for energy sector companies is supported by the high demand for products in this sector. The board of directors' managerial function will be evident in the company's performance achievements. Based on the upper echelon theory, a perspective influenced by the personal attributes of top management is used to evaluate situations and potential decisions. This research aims to determine the influence of gender diversity, board size, and CEO tenure on company performance. The findings of this study can serve as additional references for academics and practitioners. The research population comprises energy sector companies listed on the main board of the Indonesia Stock Exchange, publishing annual reports during the period of 2012–2022. The data analysis method used is multiple linear regression with pooled ordinary least squares for panel data. Heteroskedasticity and autocorrelation-robust standard errors are employed for hypothesis testing and interpretation. Gender diversity does not have a significant impact on company performance. Board size has a positive impact on company performance. CEO tenure has a negative impact on company performance.