JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

Factors Affecting the Risk and Financial Performance of Banks in Indonesia

2024-12-28T09:00:05+00:00

This study aims to determine the effect of systematic risk (Beta) and COVID-19 as independent variables, then non-performing loans (NPL), liquidity risk (LR), solvency risk (SR), bank risk (Z-score), and ownership type (OT) as control variables on the dependent variables financial performance proxied using ROA and ROE. The research method is quantitative covering data from 17 banks listed in Indonesia over a six-year period (2017-2022) and using panel data regression analysis technique processing. The addition of new independent variables in this study is operational risk which has a positive and significant effect on ROA and ROE. In addition, liquidity risk and solvency risk also have a positive and significant effect on ROA and ROE, while ownership type variables have negative and significant effect on ROA and ROE. Understanding the impact of these factors will help companies make the right decisions to reduce risk and optimize their financial performance in Indonesia. The implication for financial managers is to maximize the long-term debt and leverage of the company which aims to support the company’s operational activities. This research also provides important information for investor in making investment by assessing companies that have good financial performance.

The Influence of the Effectiveness of the Internal Audit Function and Organizational Culture on the Implementation of Internal Control and its Impact on Fraud Prevention in Regional General Hospitals in the West Java Region

2024-12-28T09:00:06+00:00

This research aims to determine how the effectiveness of the internal audit function and organizational culture influence fraud prevention through the implementation of internal control in the West Java Regional Regional Hospital. The factors tested in this research are the effectiveness of the internal audit function and organizational culture as independent variables, the implementation of internal control as a mediating variable, while fraud prevention as the dependent variable. The research method used is explanatory. The population in this study was all 57 hospitals in the West Java region. The sampling technique used was a probability sampling technique with a simple random sampling method, so that the research sample was all 41 hospitals in the West Java region. The analysis method used is Structural Equation Modeling¬-Partial Least Square (SEM-PLS) using SmartPLS software. The research results show that the effectiveness of the internal audit function and organizational culture has a direct influence on the implementation of internal control, the effectiveness of the internal audit function and organizational culture has a direct influence on fraud prevention, the implementation of internal control has a direct influence on fraud prevention, as well as the effectiveness of the internal audit function and culture Organizations have an indirect influence on fraud prevention mediated by the implementation of internal controls.

The Influence of Leverage, Liquidity and Company Size on Company Value in Hotel, Restaurant and Tourism Sub-Sector Companies Listed on the Indonesian Stock Exchange for the 2020-2022 Period

2024-12-28T09:00:06+00:00

This research aims to find out how leverage, liquidity and company size influence company value in Hotel, Restaurant and Tourism Subsector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The factors tested in this research are leverage, liquidity, and company size as independent variables, while company value is the dependent variable. The research method used in this research is descriptive and verification methods. The population in this research is Hotel, Restaurant and Tourism Subsector companies listed on the Indonesia Stock Exchange for the 2020-2022 period, totaling 42 companies. The sampling technique used in this research is non-probability sampling with a purposive sampling method, so that the sample in this research is 30 companies. The data analysis used in this research is panel data regression analysis using Eviews 13 software. The research results show that leverage, liquidity and company size influence company value. Apart from that, the research results also show that the influence of leverage, liquidity and company size in contributing to company value is 55.8%.

Factors Affecting Earnings Management Practices in Mining Sector Companies on the Indonesian Stock Exchange 2018-2022

2024-12-28T09:00:06+00:00

Earnings management is an interesting topic to discuss, considering that if you look at the facts in the field, there are still many companies that, in achieving their goals, tend to practice earnings management. Profit management practices often occur in various companies, one of which occurs in the mining sector, this is one of the problems in supporting the progress of the mining sector. This research aims to determine the factors that influence earnings management in mining sector companies on the Indonesia Stock Exchange 2018-2022. The research method used is the verification method. The population in this research is mining sector companies on the Indonesia Stock Exchange 2018-2022, totaling 44 companies. The sampling technique used was non-probability sampling with a purposive sampling method, so the sample was 25 companies. The data analysis used is panel data regression analysis using Eviews 13 software. The research results show that information asymmetry, managerial share ownership, profitability, and company age influence earnings management, while company size has no influence on earnings management. The magnitude of the influence of information asymmetry, managerial share ownership, profitability, company age and company size on earnings management is 56.55%.

Corporate Governance Index and Financial Performance: Mediated by the Risk Management Committee

2024-12-28T09:00:06+00:00

The influence of election politics on management risk in companies as well as the influence of politics on financial performance. This research aims to analyze the influence of the corporate governance index on financial performance mediated by the risk management committee (RMC), especially in the consumer goods industry which is a priority for consumers. This research used a quantitative and purposive sampling technique where the sample is 85 listed consumer goods companies on the Indonesian stock exchange from 2018-2022. The data analysis method in this research is multiple regression. The conclusion that can be drawn is that corporate governance can influence financial performance depending on several measurements. The results of this test provide a significant relationship between corporate governance and financial performance measurement by ROE, Tobin’s Q, EVA and TSR ratios mediated by the risk management committee.

The Relationship Between Green Accounting, Environmental Performance and Environmental Costs and Profitability: A Scoping Review

2025-01-02T05:45:30+00:00

This study aims to determine the relationship between Green Accounting, Environmental Performance, and Environmental Costs with Profitability as well as the development of research conducted by previous studies. The research method carried out in this study uses the Scoping review method, which is an ideal study method to determine the scope of the scope of a collection of literature on a particular topic. The scope review also provides a clear picture of the volume of literature and provides a broad and detailed overview of the researcher. Of the many benefits obtained by mining sector companies, do these companies think about the impacts caused such as environmental damage or have awareness of implementing green accounting in the company? In its regulation, the Ministry of Industry has encouraged all mining companies to protect the environment in the production process. Industrial law number 3 of 2014 regulates green industry by underlining that green industry prioritises the use of resources more efficiently and sustainably, so that industrial development can be harmonised with the preservation of environmental functions and can provide benefits to society in the future. The results of this study from the many studies conducted by previous researchers are still not enough to have an impact on the awareness of industrial business actors to protect the environment in company operations.

The Influence of Village Apparatus Competence, Individual Morality and Internal Control System on Fraud Prevention in Village Fund Management

2025-01-02T05:48:49+00:00

Villages are government organizational units that deal directly with communities with diverse background interests and needs and have a very important role. This research aims to analyze the influence of village apparatus competence, individual morality and internal control systems on preventing fraud in managing village funds. The sampling technique used in this research was purposive sampling, so that 135 samples were obtained using the questionnaire method. This research derives three hypotheses for each part of Village Apparatus Competency, Individual Morality, Internal Control Systems. The result of this research show that the competence of village officials has no effect on preventing fraud in managing village funds. The results of the hypothesis test show that the value of the village apparatus competency variable is significant. Individual morality has a positive effect on preventing fraud in village fund management. The internal control system has a positive effect on preventing fraud in village fund management.

The Influence of Regional Debt and Capital Expenditures on Financial Sustainability in Provincial Governments in Indonesia

2025-01-07T09:17:29+00:00

Financial Sustainability fluctuates every year in every province in Indonesia during the 2019-2022 period, indicating an increase or decrease in the quality and quantity of public services provided to the community. This study aims to reveal that regional debt and capital expenditure have an effect on financial sustainability. The type of research conducted is associative research that applies quantitative methods, using secondary data sources and using panel data. The population in this study consists of 34 provinces in Indonesia, and the sampling method applied is saturated sampling. The research findings indicate that regional debt has a negative impact on financial sustainability, while capital expenditure has a positive effect on financial sustainability.

Are Profitability and Leverage Able to Predict the Risk of Financial Distress?

2024-12-28T09:00:06+00:00

The performance of the organization from a financial perspective plays a crucial role in attracting investment. Whenever this profitability indicator is put in the context of making an investment, the signaling theory arises where information about the firm’s activities is provided to affect an investment decision. The goal of this study is to observe profitability and leverage affect financial distress. The population is manufacturing enterprises registered on the Indonesia Stock Exchange between 2018 and 2022. Testing uses the SPSS statistical test tool with logistic regression. Profitability can predict the risk of financial distress. The risk of financial distress can be reduced by increasing profitability. Meanwhile, Leverage does not yet provide a definite reflection for predicting the risk of financial distress. Optimizing profits is the main thing in reducing the risk of financial distress. This will also have an impact on business continuity and not experiencing bankruptcy. The novelty of this study is that the indicator of financial distress is estimated by six consecutive years of negative earnings per share.

The Effect of Fraud Pentagon on Earnings Management with Audit Committee as Moderating Variable

2025-01-02T05:52:30+00:00

his study aimed to examine the effect of fraud pentagon, external pressure, financial targets, ineffective monitoring, change in auditor, change of directors, and a frequent number of CEO’s pictures on earnings management; with the audit committee as moderating variable. The population was State-Owned Enterprises that were listed on Indonesia Stock Exchange (IDX) during 2015-2019. The Sampling technique used purposive sampling with 12 State-Owned Enterprises as the sample. Furthermore, there were 2 models of analysis, i.e. multiple linear regression and Moderated Regression Analysis (MRA) in order to analyze the secondary data in form of companies’ financial statements; . As a result, it concluded that external pressure, financial target, and a frequent number of CEO’s pictures affected earnings management. However, ineffective monitoring, change in auditor, and change of directors did not affect earnings management. In contrast, the audit committee was able to moderate the effect of external pressure, financial targets, change of director, and a frequent number of CEO’s pictures on earnings management. On the other hand, the audit committee was not able to moderate the effect of ineffective monitoring and change in auditor on earnings management.

The Effect of Funding Decisions, Dividend Policy and Profitability on Firm Value with Good Corporate Governance as a Moderating Variable

2024-12-28T09:00:07+00:00

Businesses involved in real estate and property that have been listed on the Indonesia Stock Exchange between 2016 and 2023 will be the focus of this research. It will examine the relationship between business value and GCG, as well as the effects of funding decisions, dividend policy, and profitability. The method used in this research is quantitative method. A total of fifteen businesses served as the sample. Purposive sampling with path analysis using Smart PLS version 3 tools is the methodology adopted. Firm value is favorably and considerably affected by funding decisions, dividend policy, profitability, and GCG, according to this study. While dividend policy and profitability have a stronger influence on firm value, funding decisions have less of an effect when GCG is effective. Firms in the property and real estate industry would do well to prioritize raising profits if they want to increase their firm worth, according to the results of this study. Additionally, improving GCG practices is crucial for fostering long-term growth and advancing the company, ultimately yielding greater benefits in the future.

The Relationship Between Independent Commissioners, Corporate Social Responsibility, Leverage & Cash Flow Operations on Earnings Persistence with as Moderator Factor Audit Quality: Metod Scoping Riview

2025-01-02T05:53:54+00:00

Based onhe twenty-three previous studies. There are some possibilities for futher research to explore some other alternative factor for antencedent and consequent factors on earning persistence.

There are various sectors of industry as observation subject to be explored more in-dept. There are many possibilities to be explored about the earnings persistence

The Effect of Green Investment, Corporate Social Responsibility, and Good Corporate Governance on Green Company Value Mediated by Return on Investment

2024-12-28T09:00:08+00:00

Increasing company value indicates an increase in the company's share price on the stock exchange, which reflects the welfare of investors as company owners and capital owners. This research aims to analyze the influence of green investment, corporate social responsibility and good corporate governance on the green environment. company value with return on investment as a mediating variable (intervention). The research method used is a quantitative method. Data analysis used the path analysis method with E-VIEWS 12 data processing software. The sampling technique used the purposive sampling method. The number (size) of the sample consists of 16 companies (cross-section data) for 4 years (time series data), quarterly from 2020 to 2023. The combination of cross-section and time series data is a type of panel data which produces 192 data.The results of the research show that corporate social responsibility and good corporate governance as measured by independent commissioners, managerial ownership and institutional ownership can have a positive influence on the value of green companies which is mediated by return on investment as an intervening variable, but green investment does not can have a positive influence. The effect on green company value is mediated by return on investment as an intervening variable.

The Impact of Green Accounting, Carbon Emission Disclosure, and Environmental Performance on Mining Companies’ Valuation

2025-01-02T05:55:58+00:00

This examines and evaluates how green accounting, carbon emission disclosure, and environmental performance affect the valuation of mining companies that are listed on the IDX. agency administrations contribute to growing the employer's esteem, which causes herbal harm because of the enterprise's types of trade. Auxiliary data from mining organizations' annual reports and preservation reports, along with related environmental and forest carrier tests for the years 2021–2023 are the sources of information used in this observation. The research strategy used a purposive check, so that forty-five perceptual information had been obtained from 15 companies. The look at become carried out the use of a multivariate actual research with the SEM-PLS approach and the assist of the clever-PLS software. The study's findings indicate that while carbon emissions have a high-quality impact on goodwill, herbal execution has a fantastic impact on goodwill, and green accounting has a negative effect.

Earnings Management Practices in Indonesia: Before and During COVID-19

2024-12-28T09:00:09+00:00

The purpose of this study is to compare earning management practices in manufacturing company before and during COVID-19 pandemic. The study use 495 manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2022 as sample. Earning management are compared between 2017-2019 (prepandemic year) and 2020-2022 (pandemic year). Wilcoxon Signed Ranks Test are performed to compared between prepandemic year and pandemic year. The finding show that earnings management before COVID-19 is different from earning managements during COVID-19. There was a significant increasing discretionary accruals from 2017 to 2022, suggesting the firms engaged in more income increasing strategy to reported earnings at the pandemic year. The existence of the COVID-19 pandemic motivate management to do the earnings management. This study explores the consequences of the pandemic to earning management activity also enriches accounting research on economic crisis.

When the Market Daily Volatility is High During 2021- 2023, is there Any Herding Behavior on the Indonesia Stock Exchange?

2025-01-02T05:59:22+00:00

Herding behavior is one of the phenomena that is often researched and studied in the capital market, especially in stock trading. Herding behavior is an investor attitude where investors do not take into account the information available but rather follow market trends and other investors decisions in buying and selling stocks. This study was conducted to observe herding behavior on the Indonesia Stock Exchange when daily market volatility is high during 2021-2023. Herding is expected to be more pronounced during periods of extreme market conditions, which are characterized by increased uncertainty and significant market fluctuations (volatility). High stock price volatility indicates unusual supply and demand characteristics of stocks in the capital market. Over the past century, stocks have typically moved less than 1 percent up or down in daily trading. Therefore, herding behavior is observed when the daily volatility of the market is out of the ordinary, namely when market volatility rises or falls above 1%. In this study, market volatility is represented by the Jakarta Composite Index (JCI). The object of research is grouped into three parts: large capitalization stocks represented by constituents of the IDX30 index, small and medium capitalization stocks represented by constituents of the PEFINDO25 index, and the combined constituents of the two indices. The method used in this study uses the cross-sectional absolute deviation (CSAD) to find the return dispersion value of the various stock capitalization's and then see its relationship with market returns using multiple linear regression analysis. The results of this study indicate that no herding behavior was found in the three research groups. This means that investors on the Indonesia Stock Exchange during the observation period acted rationally in making investment decisions.

The Impact of External Locus of Control, Professional Commitment, and Acceptance of Client Explanations on Premature Audit Sign-Off Among Public Auditors: The Moderating Role of Time Budget Pressure

2024-12-28T09:00:10+00:00

Auditors hold a critical role in providing objective assessments of financial statement accuracy and fairness. However, audit integrity faces challenges, notably premature sign-off, which risks compromising audit validity and potentially leading to inaccurate financial statements that affect stakeholders. This study examines factors influencing premature sign-off, specifically external locus of control, professional commitment, and a tendency to readily accept client explanations, with time budget pressure as a moderating variable. Using survey data from 72 auditors in Semarang public accounting firms, hypotheses were tested through multiple regression and moderation analysis. Findings reveal that external locus of control and readily accepting client explanations positively influence premature sign-off, while professional commitment has a significant negative effect. Time budget pressure significantly moderates the relationships between external locus of control and professional commitment with premature sign-off, though it does not significantly affect the relationship with readily accepting client explanations. These insights enhance understanding of auditor behavior and audit quality.

The Infuence of Leverage and Sales Growth on Financial Distress

2025-01-02T05:57:39+00:00

In a dynamic global business environment, companies face enormous challenges to remain competitive and relevant. To achieve the goals of profit maximization and stable growth, companies need to focus on innovation, customer satisfaction and efficient operational management. In this context, financial distress poses a serious threat to the company's continuity, which can lead to bankruptcy if not handled properly. This study aims to measure how much Leverage and Sales growth affect Financial Distress in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2023. In this study, Leverage is proxied by the Debt to Equity Ratio, this research uses descriptive and verification data analysis methods with a quantitative research type. The population in this study amounted to 51 companies, using purposive sampling method and obtained a sample of 10 companies. The classic assumption analysis technique, the coefficient of determination, hypothesis testing using the t-test and F-test and processing tools using Eviews 12. Based on partial testing, it shows that Leverage has a negative effect on Financial Distress, and Sales Growth has no effect on Financial Distress, then for simultaneous testing it shows that Leverage and Sales Growth together have an effect on Financial Distress.

The Influence of Total Quality Management and Reward System to Managerial Performance

2024-12-28T09:00:11+00:00

Managerial performance can be understood as a system that is important for the success of a business or non-business organization. The achievement of an organizational success is inseparable from the role of the manager. Aims to produce the final result in accordance with company goals. Integrated Quality Management and Reward System are factors that can affect managerial performance. The purpose of this study was to determine the effect of Integrated Quality Management and reward systems on managerial performance at PT. Raya Consult. This research was conducted using a survey method by distributing questionnaires to the population with statistical data processing using SEM-PLS

The results of this study indicate that: (1) Total Quality Management has an effect on managerial performance, (2) the reward system has an effect on managerial performance.

The Effect of Financial Performance on Stock Price Changes in Financial Sector Companies Listed on the Indonesia Stock Exchange

2024-12-28T09:00:11+00:00

Stock price fluctuations reflect market reactions to various factors, including company financial performance, economic conditions and investor sentiment. Understanding these factors is important for making better investment decisions. This study seeks to analyze the effect of financial performance on fluctuations in stock prices. Financial performance is assessed by the Debt-to-Equity Ratio (DER), Dividends Per Share (DPS), Earnings Per Share (EPS), and Dividend Payout Ratio (DPR). This study's population consists of financial sector enterprises listed on the Indonesia Stock Exchange (IDX) in 2023. A sample of 31 companies was obtained by purposive sampling. The data analysis employed multiple linear regression, the coefficient of determination, F-test, T-test, as well as classical assumption tests, all done using Eviews14 software. The data analysis results indicate that DER exerts a negative and minor influence on stock price fluctuations, but EPS, DPS, and DPR demonstrate a positive, also a substantial impact on stock price variations.