BAKI (Berkala Akuntansi dan Keuangan Indonesia)

EFFECT OF BOARD CHARACTERISTICS ON CARBON EMISSION DISCLOSURE IN ENERGY AND AGRICULTURAL SECTOR COMPANIES

Joceline Chika, Luky Patricia Widianingsih — Sun, 31 Mar 2024 00:00:00 +0000

This study aims to examine the correlation between three dimensions of board characteristics, specifically, gender diversity, nationality diversity, and board independence with regards to carbon emission disclosure. This study adopted a quantitative approach utilizing multiple linear regression analysis. The sample consists of energy and agricultural firms which were listed on Bursa Efek Indonesia (BEI) between 2017 and 2021. Data were obtained from the annual and sustainability report of these companies. The research findings indicate that nationality diversity and board independence each possess a positive effect on carbon emission disclosure, whereas gender diversity does not show any influence. This study contributes to academic literature and offers an insight for any individuals concerned with carbon emission disclosure in Indonesia.

GREEN TECHNOLOGY INNOVATION & KINERJA KEUANGAN PERUSAHAAN: MEDIASI KINERJA LINGKUNGAN

Puspita Sari — Sun, 31 Mar 2024 00:00:00 +0000

The study aims to prove empirically that environmental performance mediates the effect of green technology innovation on corporate financial performance. This study uses SEM-PLS to analyze data and Warpl PLS 7.0 software to process the data. This study uses a purposive sampling method with many samples of 180 companies in the basic industrial sector and chemicals, mining, and agriculture listed on the Indonesia Stock Exchange and PROPER Indonesia rating during 2013-2018. The result shows that environmental performance partially mediates the effect of green product innovation on corporate financial performance which measured by ROA and ROE. Environmental performance was also found to be inconsistent mediates the effect of green process innovation on corporate financial performances which measured by ROA. The results of this study have confirmed the Resource Based View Theory and Natural Resource Based View Theory.

PERAN MEKANISME CORPORATE GOVERNANCE DAN INDIKATOR EKONOMI MAKRO TERHADAP FINANCIAL DISTRESS

Masripah Masripah, Benita Salsabila Beno — Sun, 31 Mar 2024 00:00:00 +0000

This study aims to analyze the role of corporate governance mechanisms consisting of audit committee and managerial ownership and also macroeconomic indicators consisting of inflation and interest rates on financial distribution in infrastructure, transport and logistics companies listed on the Indonesian Stock Exchange for the period 2019-2021. This study used a quantitative approach with secondary data sources in the form of financial statements and corporate annual reports. The samples used in this study were 68 companies with a total of 204 firm year with purposive sampling methods. Data analysis techniques used include regression model selection tests, classical assumption tests, multiple regression analysis tests, and hypothesis tests with the STATA 16 program. The results showed that managerial ownership had a significant and negative impact on financial distress, and interest rate had a significant and positive impact on financial distress. Meanwhile, the other variables include: audit committee and inflation do not have significant impact on financial distress. This study will provide information that can assist to anticipating financial distress by improving the corporate governance mechanisms and understanding of macroeconomics studies.

DETERMINANTS OF ISLAMIC BANKING FINANCIAL PERFORMANCE: ANALYZING THE ROLE OF CSR, ZAKAT, AND GCG IN INDONESIA AND MALAYSIA

Suci Siti Syiami, Muhammad Muflih — Sun, 31 Mar 2024 00:00:00 +0000

Although the Islamic banking sector is expanding rapidly, it still needs to improve its financial performance in order to compete with conventional banking. This study attempts to investigate how corporate social responsibility (CSR), zakat, and good corporate governance (GCG) affect the financial performance of Islamic banking in Indonesia and Malaysia from 2015 to 2021. Using the quantitative method of panel data regression, the study discovered that, simultaneously, CSR, zakat, and GCG have a significant impact on the financial performance of Islamic banking in both countries. Partially, only GCG has a noticeable influence while the other two do not. The results of this study encourage Islamic banks to consistently develop CSR, zakat, and GCG in every aspect of their operations and lead the industry.

MANIPULASI LABA DI SEKTOR KESEHATAN: STUDI SEBELUM, SAAT, DAN SESUDAH PANDEMI COVID-19 DI INDONESIA

Eklamsia Sakti, Yustin Nur Faizah, Enggal Sari Maduratna — Fri, 05 Apr 2024 00:00:00 +0000

This research aims to explore indications of earnings manipulation during the Covid-19 pandemic. The subject of this research concerns companies in the health sector listed on the Indonesia Stock Exchange (BEI). Tools to measure indications of earnings manipulation use the Earnings Quality Ratio, Revenue Quality Ratio, Accruals Earnings Management, Real Earnings Management, Beneish M-score model, and DechowF-score model. Based on the research results, this study reached three main conclusions. First, indications of earnings manipulation continue to increase between 2018 and 2022. Second, when the pandemic hit, earnings manipulation saw a significant increase, especially in 2021. Third, once the pandemic ended, indices There were still many cases of earnings manipulation, including manipulation of earnings quality, recording of false income, poor cash flow, production expenses and costs.

THE IMPACT OF PROFITABILITY AND LEVERAGE ON TAX AGGRESSIVENESS WITH INCOME SMOOTHING AS THE MEDIATOR

Nurlita Sukma Alfandia — Sun, 31 Mar 2024 00:00:00 +0000

Information asymmetry and differences in interests between agents and principals are unavoidable problems in agency relationships. Agents with better information than other parties try to maximize their benefits by managing or manipulating reported accounting numbers. Profitability and leverage are common considerations for companies in carrying out income smoothing so that profits are stable and the company looks in good condition in the eyes of stakeholders. In addition, it is also related to the size of the corporate tax burden, so both can be factors that influence the level of corporate tax aggressiveness. This study aims to analyze the direct and indirect effects of profitability and leverage on tax aggressiveness and test the mediation of income smoothing on the effect of profitability and leverage on tax aggressiveness. The research sample was determined using a purposive sampling technique of 26 consumer non-cyclical sector companies listed on the Indonesia Stock Exchange in 2018-2020. Data were analyzed using the WarpPLS 7.0 analysis tool. The results of this study show that profitability and leverage affect tax aggressiveness. However, income smoothing does not affect tax aggressiveness. Income smoothing could not mediate the effect of profitability and leverage on tax aggressiveness. There is no indirect effect between profitability and leverage on tax aggressiveness.

THE INFLUENCE OF GENDER DIVERSITY ON BOARD AND COMPANY DEBT POLICY ON CORPORATE PERFORMANCE

Rahmat Rahmat — Thu, 23 May 2024 00:00:00 +0000

Penelitian ini bertujuan untuk menganalisis pengaruh keberagaman gender di dewan direksi dan kebijakan tingkat utang perusahaan terhadap kinerja perusahaan. Metode purposive sampling digunakan untuk memilih sampel dari perusahaan yang terdaftar dalam indeks LQ-45 di Bursa Efek Indonesia selama tiga tahun berturut-turut. Analisis dilakukan dengan menggunakan variabel independen Gender Diversity on Board dan Kebijakan Tingkat Utang Perusahaan, serta variabel kontrol Return on Equity (ROE), pertumbuhan (GROWTH), dan ukuran perusahaan (SIZE). Teknik analisis regresi digunakan untuk menguji hipotesis dengan melakukan uji normalitas, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa keberagaman gender di dewan direksi berpengaruh positif signifikan terhadap kinerja perusahaan, sedangkan kebijakan tingkat utang memiliki pengaruh negatif. Variabel independen dan kontrol secara bersama-sama memberikan kontribusi sebesar 44,4% terhadap variabel dependen kinerja perusahaan. Temuan ini mendukung teori agensi yang menyarankan pentingnya struktur keuangan yang seimbang dan keberagaman gender dalam dewan untuk mencapai kinerja optimal. Penelitian ini memberikan implikasi bahwa manajemen perusahaan harus mempertimbangkan aspek keberagaman gender dalam pengambilan keputusan strategis dan mengevaluasi kebijakan tingkat utang untuk meningkatkan kinerja perusahaan.

FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA MENGENAI PRAKTIK CREATIVE ACCOUNTING DENGAN RELIGIUSITAS ISLAMI SEBAGAI PEMODERASI

Desi Masrika Puspa — Tue, 25 Jun 2024 00:00:00 +0000

Penelitian ini bertujuan untuk mengetahui faktor- faktor yang mempengaruhi persepsi mahasiswa akuntansi angkatan 2018-2020 Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau mengenai Creative Accounting. Penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini ialah mahasiswa akuntansi angkatan 2018-2020 yang berada di Universitas Muhammadiyah Riau. Populasi penelitian ini sebanyak 640 mahasiswa, dan sampel penelitian ini sebanyak 314 responden dengan teknik pengambilan sampel yaitu teknik purposive sampling. Pengumpulan data penelitian ini dengan cara penyebaran kuesioner kepada responden melalui Google Form. Analisis data yang digunakan penelitian ini ialah uji statistik dekriptif, uji asumsi klasik dan uji hipotesis dengan alat bantu SPSS 22. Hasil penelitian ini menunjukkan bahwa pengetahuan etika profesi akuntan dan orientasi etis berpengaruh terhadap persepsi mahasiswa akuntansi mengenai creative accounting. Hasil penelitian ini juga menunjukkan bahwa religiusitas islami memoderasi orientasi etis mengenai persepsi mahasiswa akuntansi mengenai creative accounting. Sedangkan, religiusitas islami bukan varibel pemoderasi orientasi etis mengenai persepsi mahasiswa akuntansi mengenai creative accounting.