JURNAL EKSPLORASI AKUNTANSI

Pengaruh Overconfidence Bias dan Herding Bias terhadap Pengambilan Keputusan Gen Z di Kota Padang dalam Berinvestasi di Pasar Saham Indonesia

Muhammad Qodrie Andhika Saja — 2024-08-01

This study seeks to investigate the impact of overconfidence and herding biases on the investment decision-making process among Generation Z individuals in Padang City. Conducted through survey research using a questionnaire to collect primary data, responses were gathered from 400 participants, including employees, students, and high school students aged 20-29 years. The statistical analysis employed for this research is multiple regression analysis. The findings reveal a significant positive correlation between overconfidence bias and the investment decision-making of Generation Z in Padang City. Additionally, herding bias also exhibits a notable positive influence on the decision-making of this demographic. The implications of this study aim to prompt readers, particularly Generation Z individuals considering investments in the Indonesian stock market, to approach decision-making with greater caution to minimize potential risks, especially for those new to investment endeavors.

Audit Tenure Sebagai Moderasi Fee Audit dan Ukuran Perusahaan Terhadap Kualitas Audit

Neng Asiah — 2024-08-01

Apart from being required to comply with the code of ethics, auditors must also understand client requests. In their involvement with the company, auditors will relate to the audit fees received, the audit period which has an impact on the quality of the resulting audit. This study aims to investigate the impact of audit fees, audit tenure, and audit rotation on audit quality in companies listed on the Indonesia Stock Exchange LQ45 Index from 2020 to 2022. The study employs quantitative data from secondary sources, utilizing documentation as the primary data collection technique. Data analysis is conducted through logistic regression test techniques, with totaling 69 samples. The results show that audit fees have a negative effect on audit quality, while company size has no effect on audit quality. Audit tenure can moderate the effect of audit fees on audit quality, but cannot moderate the effect of company size on audit quality. The discussion further explores the implications of these findings on auditing practices, potential areas for improvement, and considerations for regulatory frameworks.

Pengaruh Profitabilitas, Leverage, dan Umur Perusahaan Terhadap Praktik Tax Avoidance: Studi Kasus Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023

Imam Prayoga — 2024-08-01

This research aims to investigate the influence of profitability, leverage, and company age on tax avoidance practices in energy sector companies in Indonesia that are listed on the Indonesia Stock Exchange. The data were analyzed using multiple regression methods on a sample of 46 financial reports from the years 2020 to 2023. The results of the analysis show that profitability does not have a significant effect on tax avoidance, while leverage also does not have a significant effect. However, company age has been proven to have a significant effect on tax avoidance. Nonetheless, these three variables have a simultaneous effect on tax avoidance. This research is relevant for improving tax policies and reducing tax avoidance practices that are detrimental to the state.

Pengaruh Kepercayaan pada Pemerintah dan Persepsi Keadilan Pajak Terhadap Kepatuhan Pajak

Monica Fitrianedi Jamel — 2024-08-02

The main objective of this research is to determine how tax compliance is influenced by factors such as trust in government and perceptions of tax fairness. This research relies on data obtained from answers to questionnaire statements given to respondents. This research uses a probability sampling method involving 100 non-employee individual taxpayers registered with KPP Pratama Padang City. To test the hypothesis, this research uses path analysis. Research findings show that trust in government and perceptions of tax fairness can mediate the relationship between trust in government and tax compliance.

Pengaruh Audit Firm Rotation, Komite Audit, dan Audit Capacity Stress Terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sub Sektor Bank yang Terdaftar di BEI Periode 2018-2022

Raka Aththaariq Akhbar — 2024-08-02

This research aims to empirically prove the influence of audit firm rotation, audit committee and audit capacity stress on audit quality in banking sub-sector companies on the Indonesian Stock Exchange. In this research, 30 banking companies were used. The sampling technique used was purposive sampling. The data analysis method used in hypothesis testing is binary logistic regression and Wald test. In accordance with the results of hypothesis testing processed using the SPSS program, it was found that audit firm rotation had no significant effect on audit quality in banking sub-sector companies on the Indonesia Stock Exchange. In the second hypothesis testing stage, it was found that the audit committee had a positive and significant effect on audit quality in banking sub-sector companies on the Indonesia Stock Exchange, while in the third hypothesis testing results it was successfully proven that audit capacity stress had a negative and significant effect on audit quality in sub-sector companies. Banking on the Indonesian Stock Exchange. In accordance with the results of hypothesis testing obtained, it is recommended that companies continue to optimize the role of the audit committee as part of the monitoring instruments within the company. When the role of the audit committee runs well and consistently, the quality of the audit will be better. Through strict supervision, the possibility of fraud will be smaller so that the quality of the resulting audit will be higher and beneficial for stakeholders, especially investors.

Pengaruh Motivasi, Self-Efficacy, Prospek Kerja, Pengetahuan Perpajakan, Nilai Sosial, dan Persepsi terhadap Minat Mahasiswa Jurusan Akuntansi untuk Menjadi Konsultan Pajak

Jason Kosasi — 2024-08-02

The purpose of this study was to determine what factors influence student’s career choice as a tax consultant. Sampling in this study using purposive sampling method. The sample in this study were Accounting students at Ciputra University Surabaya who had taken taxation courses. The results of this study state that motivation, job prospects, and perceptions positively influence career choice as a tax consultant. Meanwhile, self efficacy, tax knowledge, and social values do not affect career choice as a tax consultant. Future research is expected to add other independent variables and expand the population.

Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan Akutansi pada Koperasi Simpan Pinjam dan Pembiayaan Syariah di Kota Padang

Aabidah Haswenova — 2024-08-02

This study aims to examine the factors that influence the occurrence of accounting fraud tendencies. The independent variables used in this study are the appropriateness of compensation, conflict of interest, the effectiveness of internal controls, and information asymmetry while the dependent variable is the tendency of accounting fraud. The population in this study were KSPPS managers and administrators in the city of Padang with the sampling technique being purposive sampling. The data used is primary data obtained by distributing questionnaires to KSPPS administrators and managers in Padang City. Data from this questionnaire were analyzed using the IBM SPSS 23 application. The results of this study indicate that the suitability of compensation has a negative effect on the tendency of accounting fraud and information asymmetry have a positive effect on the tendency of accounting fraud, while conflict of interest and the effectiveness of internal control does not have an effect on the tendency of accounting.

Determinants of Investments Decisions in Economics and Business Faculty Students at Pelita Bangsa University

Ibnu Andaris — 2024-08-02

The present study endeavors to undertake an in-depth analysis of the impact of financial literacy, overconfidence, and risk tolerance on investment decisions in a structured manner by employing the conceptual framework of prospect theory. The research methodology is based on quantitative research utilizing primary data obtained through the distribution of questionnaires to all the students of the business economics faculty at Pelita Bangsa University. A sample of 101 respondents was used in the research, and the data was processed using the smart-pls 3 software program with a partial least squares approach. The research findings indicate that financial literacy has a significant positive influence on investment decisions, whereas overconfidence has a positive but insignificant influence on investment decisions. Furthermore, risk tolerance has a positive and significant effect on making investment decisions. The most prominent implication of the study is found in the financial literacy section, which suggests that a deeper understanding of financial literacy can lead to more accurate investment decisions. Additionally, an investor's overconfidence and risk tolerance also play a role in making investment decisions.

Penguatan Peran Kantor Pelayanan Perbendaharaan Negara sebagai Financial Advisor melalui Implementasi Knowledge Management

Oktana Yudha Sakti — 2024-08-03

This study aims to determine whether knowledge management is needed to improve the competence of the State Treasury Services Office (KPPN) employees related to their role as Financial Advisors. This research uses a qualitative approach with descriptive and observation methods by identifying knowledge management support activities that KPPN employees have carried out. The observation results were analyzed using building block knowledge management and SWOT analysis. This research reveals that leadership commitment is one of the main supporting forces in implementing knowledge management. The commitment of the leadership of the Ministry of Finance has provided its commitment with the issuance of a finance ministerial regulation governing the implementation of knowledge management within the Ministry of Finance. This research has also identified that the activities carried out by KPPN employees support the implementation of knowledge management through sharing knowledge as a culture. Consequently, it provides an understanding of the importance of implementing knowledge management as a strategy to strengthen the role of KPPN as a Financial Advisor in good, efficient, and effective state financial governance. This research implies the need to develop a knowledge management design at KPPN and support policies for rewarding employees who have contributed to documenting their tacit knowledge into explicit knowledge.

Pengaruh Financial Distress dan Opinion Shopping terhadap Penerimaan Opini Audit Going Concern: Studi Empiris pada Perusahaan Sektor Pertambangan Terdaftar di Bursa Efek Indonesia tahun 2018-2022

Irfan Irsyad — 2024-08-03

This study aims to examine the effect of financial distress, and opinion shopping on going concern audit opinion acceptance. The population in this study were all mining sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used is purposive sampling. The number of samples used in this study were 75 samples. Hypothesis testing is done by analyzing using data panel regression methods. The results showed that financial distress has a positive effect on going concern audit opinion acceptance, and opinion shopping has no effect on going concern audit opinion acceptance in mining sector companies listed on the Indonesia Stock Exchange in 2018- 2022.

Transformasi Regulasi Pengembangan dan Penguatan Sektor Keuangan Otoritas Jasa Keuangan: Sebuah Evaluasi dan Rekomendasi

I Made Dwi Hita Darmawan — 2024-08-03

This research aims to exploratively evaluate the implementation of the Financial Sector Development and Strengthening Law (P2SK Law) of the Financial Services Authority (OJK), which has been little researched. The research method used a qualitative approach with interviews to explore in depth. Informants consisted of OJK representatives, banking representatives, and customers. Data were analyzed thematically for key findings and their correlation with theory. The results show OJK has socialized the law, but there are challenges adapting to the complex rules, requiring additional investment in technology and human resources. Recommendations include increased socialization, cooperation with financial institutions, digital education, close supervision, technological innovation, and consultation forums.

Pengaruh Fraud Hexagon Terhadap Manajemen Laba Berdasarkan M-score yang Dimodifikasi

Ramadhanil Hosen — 2024-08-03

This research aims to examine the effect of the fraud hexagon on earnings management using a modified M-score. The modified M-score formula in this study comes from research by Narsa et al (2023) using five original ratios and four additional ratios. This research is causality research with a quantitative approach. The data in this research comes from company annual reports obtained from the Indonesian Stock Exchange website and the websites of the companies studied. This research uses a purposive sampling technique and the sample in this research consists of 39 manufacturing companies (food & beverage subsector, chemical subsector, and metals and similar subsector) in 2020-2022. To test the hypothesis, this research uses the logistic regression analysis method. The results of this research show that ineffective monitoring has a positive and significant effect on earnings management. while financial stability, change in auditor, change in director, frequent number of CEO pictures, and projects with government have no effect on earnings management.

Pengaruh Green Accounting, Intellectual Capital terhadap Kinerja Keuangan Perusahaan Sektor Kesehatan di Indonesia

Elvan Richardo Wirawan — 2024-08-03

This study's primary goal is to examine how intellectual capital and green accounting affect the financial performance of health sector businesses. The value added intellectual coefficient (VAIC) is used to quantify intellectual capital, and environmental expenses and eco-friendly products are used to measure green accounting. The analyzed data consists of secondary data from the annual reports of healthcare companies listed on the Indonesia Stock Exchange (IDX) for the period from 2019 to 2022. Multiple linear regression method was employed in the data analysis. The study's conclusions suggest that while green products and environmental cost have no effect on a company's financial performance, intellectual capital has a favorable effect on the financial performance of businesses in the health sector. These results underscore the importance of effective management of intellectual capital to enhance financial success in the healthcare sector.

Pengaruh Keberagaman Gender terhadap Kinerja Perusahaan dengan Corporate Sosial Responsibility sebagai Variabel Mediasi

Meysa Fanesha — 2024-08-03

This study aims to analyze the effect of gender diversity on firm performance with corporate social responsibility as an intervening variable. Gender diversity is measured by the ratio of the presence of women on the board of directors and commissioners to the total number of members of the board of directors and commissioners. Firm performance is assessed using three proxies: Return on Assets (ROA), Return on Equity (ROE), and Tobin's Q. CSR is evaluated using the CSR disclosure index, which Garanina and Kim developed in 2023. The data used are annual reports and sustainability reports of consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2018-2022. Consumer non-cyclicals companies produce goods or services to meet primary needs. Samples were taken using purposive sampling, totaling 64 companies. The analysis used the Partial Least Square (PLS) method. The results show that gender diversity does not affect firm performance with ROA and ROE proxies but does affect performance with the Tobin's Q proxy. Additionally, gender diversity negatively affects CSR, and CSR has a significant positive effect on performance with the ROA proxy but no effect on ROE and Tobin's Q proxies. CSR mediates the effect of gender diversity on firm performance with the ROA proxy but does not mediate the effect on performance with the ROE and Tobin's Q proxies.

Pengaruh Gender, Usia dan Orientasi Etika terhadap Persepsi Mahasiswa Akuntansi Mengenai Creative Accounting

Yasmin Efendi — 2024-08-03

This study aims to determine gender, ages, and ethic orientation of accounting student perceptions about creative accounting. This research uses a quantitative approach. The research population is accounting students of Padang City. The sampling method is simple random sampling. The population in this study was calculated using Slovin formula with a tolerance limit of 5%, so the sample 340 accounting students out of 2,251 students. The data collection technician this study was by distributing 2 questionnaires to 4 universities that based on Padang City. This study used Descriptive Analysis. Based on the result of statistical test, gender and ages have no influence on student perceptions about creative accounting, while ethic orientation has an effect on student perceptions about creative accounting.

Kinerja Maqashid Syariah dan Financial Sustainability Bank Umum Syariah di Indonesia

Ari Sita Nastiti — 2024-08-03

Research on the relationship between maqashid sharia performance and financial sustainability of Islamic banks in Indonesia is still rare. Research related to the effect of performance on financial sustainability of Islamic banks mostly uses CAMEL ratio analysis which only emphasizes financial performance. This study aims to examine the relationship between maqashid sharia performance and financial sustainability of Islamic Commercial Banks in Indonesia. This research uses quantitative methods with multiple regression analysis techniques. The research sample is 58 data from 12 Islamic Commercial Banks registered on OJK in 2016 - 2020. The results showed that IMS had a significant negative effect on FSR. These results indicate that the higher the maqashid sharia performance achieved, it actually causes a decrease in financial sustainability as measured by the Financial Sustainability Ratio of the Islamic bank. Future research is expected to not only test the factors that affect the financial sustainabilty of Islamic banks, but also other types of Islamic entities.

Pengaruh Big Five Personality terhadap Skeptisisme Profesional Auditor

Laura Callista Wijaya — 2024-08-03

This study aims to analyze the influence of the big five personality traits on auditors' professional skepticism. The big five personality traits include extraversion, agreeableness, conscientiousness, neuroticism, and openness to experience. This research employs an associative causality study with a quantitative approach. Primary data were collected using questionnaires, and the sample consists of auditors working in Public Accounting Firms in Padang and Pekanbaru, selected through total sampling. Hypotheses were tested using multiple linear regression analysis with SPSS 25. The results indicate that extraversion, conscientiousness, and openness to experience have a positive impact on auditors' professional skepticism, while neuroticism has a negative impact. However, agreeableness does not significantly affect professional skepticism. Future research may consider incorporating additional variables or expanding the population to gain broader insights.

Pengaruh Struktur Kepemilikan terhadap Pengungkapan Corporate Social Responsibility dengan Board Independence sebagai Variabel Moderasi

Iit Gusti Sri Murni — 2024-08-03

This research aims to determine how ownership structure influences Corporate Social Responsibility disclosure with Board Independence as a moderating variable. CSR disclosure is the dependent variable, while institutional, government and foreign ownership are the independent variables. The moderating variable is board independence. CSR disclosure is measured by dividing the disclosure weight by the number of disclosure items. Institutional ownership is measured by dividing institutional shares by total shares. Government ownership is measured by dividing government shares by total shares. Foreign ownership is measured by dividing foreign shares by total shares. Board Independence is measured by dividing the number of independent commissioners by the total board of commissioners. The data consists of annual and sustainability reports of mining companies in Indonesia listed on the Indonesia Stock Exchange for 2018-2022, with 28 companies as samples. Purposive sampling and moderated linear regression were used for data analysis. The research results show a negative impact of institutional and government ownership on CSR disclosure, while foreign ownership has a positive impact. Board Independence increases the relationship between institutional ownership and CSR disclosure, whereas government and foreign ownership do not.

Pengaruh Peran Komite Audit, Reputasi Akuntan Publik dan Opini Audit Terhadap Auditor Switching Secara Voluntary

Fadhillah Raudhatul Jannah — 2024-08-03

This research aims to examine the influence of the role of the audit committee, public accountant reputation and audit opinion on voluntary auditor switching in financial sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. This research is quantitative research. The sampling technique uses purposive sampling. The number of samples during the research year amounted to 92 data. The statistical method used is logistic regression analysis. The research results show that the role of the audit committee and audit opinion do not have a significant effect, but the reputation of public accountants has a negative effect on voluntary auditor switching in financial sector companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2022 period.

Determinan Struktur Modal Perusahaan yang Terdaftar di JII70

Syahfitri Suryaningsi Welkom — 2024-08-03

Capital structure policy is a core financing decision for a company that affects company value. Companies need to be careful in determining where the source of financing comes from, whether from debt or equity sourced from their own funds or from the issuance of shares. Wrong capital structure policies can lead a company into financial distress and bankruptcy. Over the last five years, more and more companies have obtained financing through the issuance of shares on the sharia stock market. The number of investors investing their funds in this market has also increased. Based on this, the aim of this research is to find out and understand what the factors of company characteristic that effect the capital structure in companies listed on the Jakarta Islamic Index 70 (JII70) during the 2018-2022 period. This study uses a quantitative approach. The model used is dynamic panel data regression with the System-GMM as the analysis method. The data used is secondary data for the 2018-2022 period which comes from company financial reports collected through IDX (Indonesia Stock Exchange). The population in this study were 70 companies registered on JII70. The sampling method was purposive sampling. The number of samples selected was 29 companies. The results of hypothesis testing show that the factors of company characteristic that effect the capital structure are return on equity, profit margin, current ratio, and total asset turnover.

Pengaruh Identitas Profesional, Locus of Commitment, Bystander Effect, dan Self Efficacy terhadap Niat Melakukan Whistleblowing

Luqyana Rafilah — 2024-08-04

The aim of this research was to investigate how professional identity, locus of commitment, the bystander effect, and self-efficacy influence the intention to whistleblowing. This study builds on Taylor and Curtis (2010) application of the Theory of Planned Behavior (TPB) as its theoretical foundation. It employs a purposive sampling method, targeting respondents employed within regional working units (SKPD) in Sawahlunto City. Respondents consisted of employees who served as the Budget User Authorizations, Budget Makers, Budget Section Head, Commitment Making Officers, Pay Order Signing Officers, Head of Finance, Financial Administration Officers, Activity Technical Implementation Officers, Expenditures Treasurer, Treasurer of Goods, and Finance Staff. The data for this research was gathered through primary methods, using structured questionnaires distributed to 26 regional working units in Sawahlunto City. Hypothesis testing was conducted using IBM SPSS Statistics 25 software. The findings of the study reveal that: (1) Professional Identity not significant influence whistleblowing intention; (2) Locus of commitment positively significant influence whistleblowing intention; (3) Bystander effect not significant influence whistleblowing intention; (4) Self efficacy positively significant influence whistleblowing intention.

Pengaruh Budget Transparency dan Fiscal Autonomy terhadap Financial Sustainability: Studi Empiris pada Kabupaten dan Kota di Indonesia

Dito Mulda Saferi — 2024-08-04

The purpose of this study is to analyze the effect of budget transparency and fiscal autonomy on the financial sustainability of local governments in Indonesia. The data in this study were sourced from the Local Government Financial Statements obtained from the official website of the local government and the BPK RI website and TPAD data viewed on the official website of the local government. The sample collection method uses a purposive sampling method calculated using the Slovin formula. Hypothesis testing in this study uses multiple linear regression analysis. The results showed that budget transparency has no significant effect on financial sustainability and fiscal autonomy has a significant effect on financial sustainability.

Pengaruh Machiavellian dan Religiusitas terhadap Niat Melakukan Whistleblowing

Gisca Inayah Yudira — 2024-08-04

This research intends to examine the impact of Machiavellianism and religiosity on whistleblowing intentions. This research is quantitative. This research used a purposive sampling method with 201 respondents from 25 SKPD in Sijunjung Regency. This data was analyzed using multiple regression analysis in SPSS version 23. The first variable is Machiavellian which has a negative effect on whistleblowing intentions, where t count is 2.072 > t table 1.974 at sig,0.040 < 0.05. The second variable is religiosity has a positive effect on whistleblowing intentions, where tcount is 2.096 > t table 1.974 at sig 0.038 <0.05.

Pengaruh Operating Capacity dan Working Capital Turnover Terhadap Financial Distress

Shinta Fabrian — 2024-08-04

Financial distress is a decline in a company's financial condition that occurs before bankruptcy or liquidation, which begins with the company's inability to fulfill its obligations. Based on data on the Indonesian Stock Exchange, several companies have experienced bankruptcy for two consecutive years in mining sector companies in 2019-2022. The aim of this research is to determine the effect of operating capacity and working capital turnover on financial distress. This type of research is quantitative with documentation methods. The total population is 86 companies with a sample of 39 companies. The sample was selected using a purposive sampling method, the data used were the annual financial reports of various mining sectors for the 2019-2022 period. Data analysis uses classical assumptions, T test and F test and multiple linear regression analysis using the Altman Z-Score method. The results of this research show that operating capacity has a positive and significant effect on financial distress and working capital turnover has no significant effect on financial distress.

Melawan Academic Fraud: Menguak Peran IPK dan Kejujuran Mahasiswa Akuntansi dalam Fraud Pentagon dengan Dark Triad sebagai Moderasi

Diah Ajeng Rachmawati — 2024-08-04

Fraud is a problem that often occurs and is a worrying issue among society, including in the world of education. The GPA is considered very valuable so that most students indicate fraud in the process of achieving a perfect score. This study investigates the influence of fraud pentagon variables on academic dishonesty behavior among undergraduate accounting students at faculty Economics and Businnes, Tanjungpura University, with dark triad factors as a moderating, while also exploring student prespecyives on GPA and the causes of academic dishonesty. This research focuses on understanding the influence of pressure, opportunity, rationalization, competence, and arrogance, which are combined in the fraud pentagon, contributing to academic fraud behavior with the dark triad: Machiavellianism, narcissism, and psychopathy used as moderation. This research uses quantitative methods with data collected throught survey with the help of Google forms. The data population from the research is undergraduate students in Accounting. Faculty of Economics and Business, Tanjungpura University. This research involved 100 students as respondents and data was processed using SPSS version 26 software. The research result showed that rationalization, competence, and arrogance had a positive effect in influencing academic fraud behaviour, while pressure and opportunity as moderation had a negative effect. The dark triad as moderation is unable to strengthen the variables of opportunity, competence, rationalization and arrogance towards academic fraud behavior.

Pengaruh Rating Risiko ESG dan Pengungkapan Keanekaragaman Hayati terhadap Kinerja Keuangan Perusahaan

Liza Fitra Utami — 2024-08-05

This study aims to examine the effect of ESG risk rating and biodiversity disclosure on firm's financial performance. This research adopts a causal associative approach with quantitative methodology. The population includes all companies listed on the Indonesia Stock Exchange in 2022. Using a purposive sampling method, 87 companies were selected as the research sample for the one-year observation period of 2022. The firm’s financial performance as dependent variable is measured by Return on Assets and Tobin's Q. ESG risk rating, as one of the independent variables, utilizes scores issued by Morningstar Sustainalytics. Biodiversity disclosure, another independent variable, is measured using GRI 304 disclosure index, where each disclosure item is scored between 0 to 3. F-test results indicate that the independent variables jointly affect the dependent variable. But, t-test results show that there are no significant effect of ESG risk rating and biodiversity disclosure on firm’s financial performance.

Eksplorasi Tantangan BPK Terkait Audit SDGs: Studi Kasus BPK Perwakilan Provinsi Sumatera Barat

Gita Gusriantika — 2024-08-05

This research aims to find out how the highest audit institution in West Sumatera (BPK) applies various strategies to audit SDGs implementation and the challenges they face (Case Study of BPK Representative of West Sumatra Province). This research is research with a qualitative approach using phenomenological research. This research looks at and listens more closely and in detail to individual explanations and understanding of their experiences and explores meaning through exploring the experiences of the subjects studied. Researchers in this study collected data through interviews with BPK auditors for West Sumatra Province. The results of the research state that BPK auditors have understood the potential challenges that exist, but have not been able to maximize SDGs audit performance, especially in the field of poverty. There is still little research regarding SDGs Audit Challenges carried out by BPK auditors. And researchers conducted research in the West Sumatra Province area, where in this area the research carried out by researchers was something new. This research has a contribution, namely that based on the research results, it can pay attention to strategies in auditing the implementation of SDGs, especially in the field of poverty, and can be an inspiration for anyone to carry out similar research.

Pengaruh Audit Tenure, Debt Default tehadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

Kintan Diandra Sabilla — 2024-08-05

This study aims to find out how tenure and debt default audits affect going-concern audit opinions. This research focuses on manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange for the 2017-2021 period. The purposive sampling method was used to select the sample in this study, namely 49 companies. Based on the process of data collection, data processing and data testing, the overall summary of the results of the research is presented from the interpretation of the data, namely the tenure audit variable positively influences acceptance of going-concern opinions but is not significant so that it is stated that tenure audits do not influence acceptance of going-concern opinions. concern. Meanwhile, the debt default variable has a positive and significant effect so that it can be stated that debt default has an influence on receiving a going concern opinion.

Pengaruh Penerapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan

Aidil Putra Pratama — 2024-08-06

The aim of this research is to examine the impact of implementation of Corporate Social Responsibility (CSR) on the firm value of logistics and transportation companies listed on the Indonesia Stock Exchange (IDX) 2018 - 2022. This study used simple linear regression method by using SPSS. This research sample used a purposive sampling technique, from the 37 companies used as the population, 19 companies were obtained as samples. The results showed that Corporate Social Responsibility (CSR) disclosure affects firm value (Tobin’s Q). Furthermore, Robustness Test in this study result showed that Corporate Social Responsibility (CSR) effects on firm value if measured by Net Profit Margin (NPM).

Pengaruh Kualitas Sustainability Report dan Board Gender Diversity terhadap Kualitas Laba: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2021

Arifah Wulandari Marta — 2024-08-06

This research aims to examine the influence of the quality of the Sustainability Report and Board Gender Diversity on earnings quality. The population used in this research is all companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The sampling technique was carried out using a purposive sampling technique, there were 58 companies sampled with observations for 4 years (2018-2021). Profit quality with the Quality Sustainability Report is measured by a disclosure index based on the GRI Standard with a Triple Bottom Line approach (economic, environmental and social). The research results show that in the 2018-2021 observations, the quality of the Sustainability Report had a positive effect on earnings quality and Board Gender Diversity had a negative effect on earnings quality. Future research, focusing on one industrial sector, adding other independent variables and adding a longer time span to the research will provide better results.