JURNAL EKSPLORASI AKUNTANSI

Pengaruh Personal Cost of Reporting, Intensitas Moral, dan Job Satisfaction terhadap Intensi Whistleblowing pada Organisasi Perangkat Daerah (OPD) Kota Bukittinggi

Tiara Annisyah, Nayang Helmayunita — Sat, 17 May 2025 00:00:00 +0000

The objective of this study is to examine the impact of the personal cost of reporting, moral intensity, and job satisfaction on the intention whistleblowing. The study was conducted in Bukittinggi City and included a population of 28 Regional Apparatus Organisation (OPD). A total of 128 samples were gathered for analysis. The sample approach employed was purposive sampling. The data gathering approach employed questionnaires that were distributed in person. The study employed the data analysis technique of multiple linear regression (OLS) and t-statistic testing. The findings of this study demonstrate that the personal cost of reporting, moral intensity, and job satisfaction positively and significantly influence the intention of finance personnel in the Regional Apparatus Organisation (OPD) in Bukittinggi City to engage in whistleblowing.

Pengaruh Umur Perusahaan, Reputasi Underwriter, Reputasi Auditor, dan Financial Information terhadap Underpricing Perusahaan yang Melakukan Initial Public Offering (IPO) di BEI

Reyhan Elparez, Erly Mulyani — Sat, 17 May 2025 00:00:00 +0000

The purpose of this study is to examine the influence of company age, underwriter reputation, auditor reputation, and financial information. The population is an IPO company listed on the Indonesia Stock Exchange for the period 2019 to 2022. Using the purposive sampling method, there were 78 companies as research samples. The type of data used is secondary data obtained from the official website of the Indonesia Stock Exchange and the official website of the Company. The hypothesis is a test using multiple linear regression analysis. The results showed that the age of the company, the reputation of the underwriter, the reputation of the auditor, and ROE had no effect on underpricing. and DER has an influence on underpricing.

Pengaruh Komite Audit, Profitabilitas, dan Karakteristik Auditor terhadap Audit Report Lag pada Perusahaan Sektor Energi

Yasmin Putri Zahra, Dian Fitria Handayani — Sat, 17 May 2025 07:53:24 +0000

The purpose of this study was to analyze the effect of the Audit Committee, Profitability, and Auditor Characteristics on Audit report lag. The data used in this study are the annual reports of energy companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The data sampling method uses purposive sampling method based on certain criteria. Based on this method, a sample of 92 companies was obtained. Hypothesis testing in this study using multiple linear analysis. The results showed that KAP reputation had an effect on audit report lag, while audit committee, profitability, and audit tenure had no effect on audit report lag.

Penganggaran di Organisasi Keagamaan: Studi Kasus pada Paroki Katedral Keuskupan Padang

Maria Selta Kurnia Murni Gulo, Deviani Deviani — Sat, 17 May 2025 08:04:13 +0000

This research was conducted to understand the budgeting and control processes in religious organizations, specifically the Cathedral Parish of the Padang Diocese. The method used in this research is qualitative through observation, interviews, and documentation. The research instrument is the researcher themselves. The research findings reveal that the budgeting process at the Cathedral Parish of Padang is still very simple and lacks standardized regulations. Budget planning is carried out at the beginning of the period through sections of each field. Control is conducted by supervising each activity, preparing accountability reports through the field section coordinators, and evaluating at the end of the period.

Pengaruh Traits Personality dalam Pengambilan Keputusan Etis Auditor Internal: Studi Empiris pada Auditor BPKP Perwakilan Sumatera Barat

Rakel Aprinaldo, Charoline Cheisviyanny — Sat, 17 May 2025 08:22:57 +0000

This study aims to explore the influence of personality traits on internal auditors ethical decision making, with a focus on auditors at the BPKP Representative of West Sumatra. Using quantitative methods, data were collected through questionnaires distributed to 46 auditors. The results of the analysis show that personality traits such as agreeableness, conscientiousness, extraversion, neuroticism, and openness to experience have varying impacts on ethical decision making. Specifically, this study found that personality traits of agreeableness and conscientiousness do not have a significant effect on the quality of auditors ethical decision-making. In contrast, more dominant personality traits, such as neuroticism, tend to negatively affect ethical decisions. These findings highlight the importance of self-awareness and ethical skill development among auditors, as well as the need for training that focuses on ethics and responsible decision making. This research is expected to contribute to the professional development of auditors and enhance integrity in audit practice, as well as strengthen public trust in the accounting profession.

Pengaruh Persistensi Laba, Kekuatan Laba, Konservatisme Akuntansi, dan Struktur Modal terhadap Penilaian Ekuitas: Studi Empiris Perusahaan Sektor Kesehatan yang Terdaftar di BEI Tahun 2018-2023

Friska Tri Wijayanti, Nufaisa Nufaisa, Dwi Koerniawati, Mochammad Ilyas Junjunan — Sat, 17 May 2025 08:29:05 +0000

This study aims to determine the partial and simultaneous effects of earnings persistence, earnings power, accounting conservatism and capital structure on equity valuation. The type of research used is quantitative research with secondary data, in the form of financial and annual reports obtained from the official website of the Indonesia Stock Exchange. The population used is in the form of health sector companies listed on the Indonesia Stock Exchange in 2081-2023. The sampling method was purposive sampling method and obtained 48 samples. The data analysis technique uses panel data regression analysis. The novelty in this research lies in the capital structure variable, the population in the form of health sector companies and the use of a 6-year period. The results of the study represent that partially earnings persistence and capital structure have no significant effect on equity valuation. While earnings power and accounting conservatism have a significant effect on equity valuation. While simultaneously earnings persistence, earnings power, accounting conservatism and capital structure have a significant effect on equity valuation.

Pengaruh Kepemilikan Manajerial dan Hubungan Sosial CEO dengan Komisaris Independen terhadap Manajemen Laba: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019 - 2023

Azizah Dwi Putri, Nelvirita Nelvirita, Intan Nurbaiti Fawziah — Sun, 18 May 2025 02:27:30 +0000

This study aims to examine the effect of managerial ownership and CEO social relations with Independent Commissioners on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. Using a purposive sampling technique, a sample of 38 companies was obtained. Earnings management is measured using the Modified Jones Model, managerial ownership is measured by the percentage of management share ownership of outstanding shares, and social relations are measured using the Social Network Index (SNI). Multiple linear regression analysis with SPSS version 26 shows that the independent variables simultaneously affect the dependent variable. Partially, managerial ownership has no significant effect on earnings management, while CEO social relations with Independent Commissioners have a significant positive effect on earnings management. The implications of this study emphasize the importance of strengthening regulations related to commissioner independence, especially in terms of social relations, and encouraging investors to consider social relations factors in investment analysis. The limitations of the study include the sample period covering the pandemic and focusing on the manufacturing sector, while further research can expand the scope of the industrial sector and develop more comprehensive social relations measurement metrics.

Pengaruh Struktur Kepemilikan dan Intensitas Modal terhadap Penghindaran Pajak

Widia Afriani, Salma Taqwa — Sun, 18 May 2025 02:33:43 +0000

This study aims to determine the effect of ownership structure and capital intensity on tax avoidance. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique using purposive sampling technique, there are 44 companies used as research samples for 3 (three) years of observation with a total of 132 samples. The data used is secondary data obtained from the financial statements of mining companies listed on the Indonesia Stock Exchange. The analysis model used is panel data regression using SPSS 30 software. Based on the results of partial statistical testing, it shows that the research variables have different results. The managerial ownership variable has a significant negative effect on tax avoidance. The institutional ownership variable has no effect on tax avoidance. The foreign ownership variable has no effect on tax avoidance. The capital intensity variable has a significant positive effect on tax avoidance. For further research, other independent variables can be added, adding a research time span so that it will provide better results.

Pengaruh Akuntabilitas dan Kinerja Karyawan terhadap Kepercayaan Pembayar Zakat (Muzakki) pada Baznas Kota Padang

Tiara Safitri, Deviani Deviani, Ahmad Rahbani Sulaiman — Sun, 18 May 2025 02:39:30 +0000

This study aims to analyze the effect of accountability and employee performance on zakat payers' (muzakki) trust in BAZNAS Kota Padang. A quantitative approach was used, with primary data collected through questionnaires distributed to 126 individual muzakki respondents. Data analysis was conducted using multiple linear regression with SPSS version 27. The findings reveal that accountability has a significant positive effect on muzakki trust, indicating that enhanced transparency and responsibility in zakat management foster public trust. Employee performance also shows a significant positive effect, where the quality of service provided by employees increases muzakki's confidence in zakat institutions. Together, these independent variables explain 56.2% of the variance in muzakki trust. The study supports legitimacy theory, emphasizing the importance of transparency and professionalism in building social legitimacy. These findings provide practical implications for BAZNAS to continuously improve accountability and employee performance to strengthen muzakki trust.

Pengaruh Pengaruh Pengendalian Internal, Tekanan dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan (Fraud)

Oriza Sativa Nelam Sari, Efrizal Syofyan — Sun, 18 May 2025 02:44:53 +0000

This study examines the impact of internal control, financial pressure, and compensation fairness on fraudulent tendencies, focusing on convicted corruption offenders in Padang City. The research framework is based on the Fraud Triangle Theory, which identifies pressure, opportunity, and rationalization as the primary drivers of fraudulent behavior. A robust internal control system is essential for mitigating fraud risk, ensuring financial reporting integrity, and safeguarding organizational assets. Furthermore, excessive financial pressure and perceived unfair compensation can exacerbate an individual’s likelihood of engaging in fraudulent activities. The findings of this study contribute to the academic discourse on fraud in accounting and provide practical insights for policymakers, corporations, and regulatory bodies. Strengthening internal controls and addressing financial pressures within organizations can serve as effective measures to prevent fraud, enhance financial transparency, and uphold ethical standards in financial management.

Inklusi Budaya dalam Aturan Perpajakan Indonesia

Charoline Cheisviyanny, Aries Tanno, Suhanda Suhanda — Sun, 18 May 2025 02:50:44 +0000

Tax compliance is the most complex tax issue. Previous studies have found many factors that influence tax compliance, one of which is cultural factors. This study analyzes cultural inclusion in Indonesia’s tax regulations by using Literature Review approach. The result shows that the government has paid attention to the diversity of cultures and local wisdoms in Indonesia by integrating them into tax regulations, but has not optimally utilized to improve tax compliance. It suggests utilizing the collective culture in the implementation of a cultural approach to improve tax compliance.

Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, dan Moralitas Individu terhadap Kecenderungan Kecurangan Akuntansi pada Perbankan di Kota Bukittinggi

Rafi Prima Herfen, Nelvirita Nelvirita — Mon, 19 May 2025 00:00:00 +0000

This research aims at identifying factors that cause accounting fraud using the fraud triangle theory. Previous studies used attribution theory and the fraud diamond theory, whereas this study implements agency theory and the fraud triangle theory. Furthermore, previous studies considered only two variables: internal control and individual morality. This research introduces a third variable, which is compensation suitability. This analysis utilizes a quantitative approach. The reference is derived from primary data, gathered directly from respondents' answers to the questionnaires. The study’s population consisted of employees or workers who worked in the sectors of accounting and finance selected from banks in Bukittinggi City. The study shows that internal control exerts a significant negative impact, suggesting enhanced internal controls can significantly decrease fraudulent activities. However, compensation suitability and individual morality do not significantly affect negative effect on accounting fraud.

Pengaruh Ukuran Kantor Akuntan Publik, Opini Audit, dan Audit Delay terhadap Auditor Switching: Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Levi Sukmi Perdani, Eka Fauzihardani — Mon, 19 May 2025 00:00:00 +0000

The aim of this study was to examine the influence of public accounting firm size, audit opinion, and audit delay on auditor switching. The data utilized in this research were annual reports from mining companies listed on the Indonesia Stock Exchange between 2019 and 2023. The sample selection was conducted using the purposive sampling method. Logistic regression analysis was employed to analyze the data. The findings revealed that audit opinion has a significant relationship with auditor switching, while public accounting firm size and audit delay do not show a significant relationship with auditor switching. The next researcher can consider using other variables such as management changes, fee audit, financial distress and other variables that might influence auditor switching.

Pengaruh Green accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan: Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI periode 2019-2023

Imalatul Husna, Nayang Helmayunita, Halkadri Fitra — Mon, 19 May 2025 00:00:00 +0000

The aim of this research is to examine the impact of the implementation of Green Accounting and Environmental Performance on the Financial Performance of Companies in the mining sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research used the multiple linear regression method with the assistance of SPSS software. The research sample was selected using a purposive sampling technique; from 46 companies in the population, 21 companies were chosen as samples. The results showed that the implementation of Green Accounting negatively affects the financial performance of companies (Tobin's Q). Meanwhile, Environmental Performance has no effect on the Financial Performance of Companies.

Tantangan Implementasi Sistem Akuntansi pada Startup: Sebuah Pendekatan Studi Kasus

I Made Dwi Hita Darmawan, Ida Bagus Ardhi Putra — Mon, 19 May 2025 00:00:00 +0000

This research discusses the challenges and solutions in the implementation of accounting systems in early stage startups, with a focus on Bali Tech Startup. The main issues identified are reliance on manual or non-integrated methods, financial constraints to adopt accounting software, and limited accounting skills in the startup team. This research aims to identify solutions implemented by startups to overcome these challenges and optimize their accounting systems. The method used is qualitative research with a case study approach. Data was obtained through in-depth interviews with four CEOs of technology startups in Bali. The results show that the solutions implemented include the use of cloud-based accounting applications, intensive training for teams related to accounting and technology basics, and a collaborative approach with mentors or consultants. The novelty of this research lies in its in-depth focus on the challenges and solutions faced by technology startups in Bali. It provides specific insights into technology adaptation and team capacity building in the local context. The conclusion of this study is that the use of cloud-based technology and internal capacity building are crucial for the successful implementation of accounting systems in early-stage startups. Recommendations for future research are to involve a larger sample from various startup sectors, as well as further examine the influence of regulations and other external factors on the implementation of accounting systems in startups.

Pengaruh Thin Capitalization dan Capital Intensity terhadap Tax Avoidance

Latifa Fauziah, Herlina Helmy — Fri, 23 May 2025 03:20:42 +0000

This study aims to determine the effect of Thin Capitalization and Capital Intensity on tax avoidance. This study is a type of quantitative research and uses panel data regression analysis with the help of Eviews 12. This study uses four proxies to measure tax avoidance variable, namely Lon-Run Effective Tax Rate (LRETR1, LRETR2) and Book Tax Differences (BTAX1, BTAX2. The thin capitalization variable is measured using the ratio Maximum Allowable Debt (MAD) and the capital intensity variable measured using the ratio between total fixed assets by total assets. The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The study sample was determined by purposive sampling method, so that 58 sample of manufacturing companies were obtained. Based on panel data regression analysis, the result show that thin capitalization has an effect on tax avoidance with LRETR2, BTAX1, BTAX2 measurements, but the LRETR1 measurements has no effect. While capital intensity has no effect on tax avoidance with the four proxies, namely LRETR1, LRETR2, BTAX1, BTAX2 measurements.

Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay: Studi Empiris pada Perusahaan yang Terlambat Menyampaikan Laporan Keuangan Auditan ke BEI Tahun 2020-2023

Afifah Nazhirah Putri Ray, Salma Taqwa — Fri, 23 May 2025 03:28:33 +0000

This study examines the influence of profitability, solvency, and audit opinion on audit delay in companies listed on the Indonesia Stock Exchange from 2020 to 2023. The novelty of this study from the previous study lies in using Debt to Asset Ratio (DAR) as a proxy for solvency and emphasizing audit opinion as an independent variable. The sample selection method uses purposive sampling, using data from 304 companies consistently delaying audited financial reporting, this research applies multiple linear regression analysis to test the hypotheses, assisted by the SPSS version 26 program. The results reveal that profitability and audit opinion negatively affects audit delay. Conversely, solvency do not have a significant impacts on audit delay. These findings provide insights for regulators and practitioners to enhance corporate transparency and investor confidence. For further research, it isrecommended to select other variables that affect audit delay.

Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Pemoderasi

Ilmi Olvianda, Vanica Serly — Fri, 23 May 2025 03:34:26 +0000

This study aims to examine the effect of Corporate Social Responsibility on Company Value with Good Corporate Governance as a moderating variable. This study is included in the type of research with a quantitative approach. The population includes basic material companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique was carried out using the purposive sampling method, there were 38 companies from 2018 to 2022 that were the samples of this study. The Company Value variable as the dependent variable is measured by Tobin's q. Corporate social responsibility as an independent variable, is measured by content analysis or dummy by weighting. If the indicator item is disclosed, it is given the number 1, but if the indicator item is not disclosed it will be given the number 0. The hypothesis was tested using moderated regression analysis with SPSS. The results showed that Corporate social responsibility has a positive and significant effect on Company Value and Good Corporate Governance cannot strengthen the relationship between Corporate social responsibility and Company Value. Further research can consider including additional variables or expanding the population in order to gain broader insights.

Pengaruh Carbon Emission Disclosure terhadap Nilai Perusahaan dengan Sensitivitas Industri sebagai Variabel Moderasi: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022

Shinta Aulana Putri, Nurzi Sebrina — Sat, 24 May 2025 17:25:07 +0000

This study aims to examine the effect of carbon emission disclosure on firm value with industrial sensitivity as a moderating variable in companies listed on the Indonesia Stock Exchange in 2019-2022. This research adopts a causal associative approach with quantitative methodology. The selection of a sample of 71 companies uses a purposive sampling method. The firm’s value as dependent variable is measured by Tobin's Q. Carbon emission disclosure as independent variable utilizes carbon disclosure checklist with consists of 18 disclosure items and industrial sensitivity as moderating variable based on industry high profile and low profile. The data analysis technique in this study used moderating regression analysis using the Eviews12 program. The result indicate that carbon emission disclosure has positive and significant effect on firm value, but industrial sensitivity correlation is not able to strengthen or weaken the relationship between carbon emission disclosure and firm value.

Pengaruh Kemandirian Daerah dan Level of Capital Outlay Terhadap Financial Distress: Studi Empiris pada Pemerintahan Daerah Kabupaten dan Kota di Sumatera Barat Periode 2019-2023

Irfan Nazar Ali, Fefri Indra Arza — Mon, 26 May 2025 10:55:53 +0000

This research examines the influence of regional financial independence and the level of capital outlay on financial distress in district and city governments in West Sumatra for the 2019-2023 period. Financial distress in local governments is an important issue because it affects their ability to provide public services effectively. With a quantitative approach, this research uses secondary data from the Directorate General of Fiscal Balance, Ministry of Finance. The sample was determined using a purposive sampling technique, and a sample of 95 samples was obtained. The analysis was carried out using multiple linear regression with SPSS version 26 software. The research results showed that regional financial independence had a significant positive effect on financial distress. Meanwhile, the level of capital outlay also has a significant positive effect on financial distress.

Pengaruh Financial Distress, Intensitas Modal dan Risiko Litigasi terhadap Konservatisme Akuntansi: Studi pada Perusahaan Sektor Perbankan Yang Terdaftar Bursa Efek Indonesia Tahun 2018-2022

Tata Nezari, Vanica Serly — Wed, 28 May 2025 14:21:34 +0000

The purpose of this research is to examine the influence of financial distress, capital intensity and litigation risk on accounting conservatism. The sample in this research is banking sector companies listed on the Indonesia Stock Exchange in 2018-2022. sampling was carried out using purposive sampling technique. The total sample used was 32 companies with a total of 161 sample observations. This study used descriptive analysis. Based on the results of statistical tests, financial distress and capital intensity have no effect on accounting conservatism, while litigation risk has a positive effect on accounting conservatism.

Pengaruh Dualitas CEO, Kualitas Audit Eksternal, dan Dewan Perempuan terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023

Vira Yunita, Nelvirita Nelvirita — Fri, 30 May 2025 10:00:13 +0000

This study aims to examine the effect of CEO duality, external audit quality and women on board on firm value. The variable used to measure firm value is Tobin's Q. The data used are secondary data in the form of annual reports of health sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was determined using a purposive sampling technique and 16 companies were obtained as samples. This study uses a multiple linear regression analysis model. The results of this study indicate that CEO duality and external audit quality have a positive and significant effect on firm value. Meanwhile, women on board have a negative and significant effect on firm value.

Pengaruh Sistem Manajemen Lingkungan dan Manajemen Aset terhadap Kinerja Keuangan: Studi Kasus pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2019-2022

Miftahul Qaira, Deviani Deviani — Sat, 31 May 2025 10:53:48 +0000

This study aims to determine the simultaneous and partial effect of environmental management systems, asset management, on financial performance in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the period 2019-2022. The operationalization variables in this study are financial performance as the dependent variable, while the environmental management system, asset management, as the independent variables. This study aims to determine the simultaneous and partial effect of environmental management systems, asset management, on financial performance in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the period 2019-2022. The operationalization variables in this study are financial performance as the dependent variable, while the environmental management system, asset management, as the independent variables. The results of this study indicate that simultaneously the environmental management system, asset management, has an influence on financial performance. Partially the environmental management system does not affect financial performance, and asset management has a positive effect on financial performance. This research can help companies as input and considerations to evaluate financial performance by knowing the factors that can influence it.

Pengaruh Karakteristik Komite Audit terhadap Kualitas Audit

Chintia Faras Yolanda, Sany Dwita — Fri, 06 Jun 2025 23:42:03 +0000

This study examines the effect of audit committee characteristics, namely audit committee industry expertise, audit committee legal expertise, and audit committee gender diversity on audit quality. The population used in this study are non-financial sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique in this study was purposive sampling, where the sample taken was 240 companies. The statistical method used in this research is multiple linear regression analysis. The results of this study are audit committee industry expertise, audit committee legal expertise, and audit committee gender diversity have no effect on audit quality. These findings suggest the theory linking audit committee characteristics with audit quality needs to be expanded or updated to consider other factors that may affect audit quality.

Pengaruh Audit Tenure, Umur Publikasi, Rotasi Audit terhadap Kualitas Audit : Studi Empiris pada Perusahaan Sektor Pertambangan Tahun 2019-2023

Miftahul Ramadona, Salma Taqwa — Sat, 07 Jun 2025 00:05:22 +0000

This research examines the association of audit tenure, Publication Age, Audit Rotation as independent variables on audit quality. This research was conducted mining sector company listed on the Indonesia Stock Exchange from 2019-2023. This research is important to do considering the literature review shows inconsistent results on each research variable. The research sample was selected through purposive sampling method and using logistic regression as the basis of analysis. The results of the research and hypothesis testing that have been carried out show that the first hypothesis is accepted where there is no influence between audit tenure and the quality of audit results. the second hypothesis is rejected where there is no influence between the publication age on audit quality. the third hypothesis is rejected where there is no influence between audit rotation on audit quality.

Pengaruh Proporsi Dewan Komisaris Independen dan Keahlian Keuangan Komite Audit terhadap Manajemen Laba pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Karolina Daeli, Deviani Deviani — Sat, 07 Jun 2025 00:34:11 +0000

This study aims to determine the effect of the proportion of independent commissioners and audit committee financial expertise on earnings management. The research was conducted at state-owned companies listed on the Indonesia Stock Exchange with an observation period of 2019-2023. The sampling method uses purposive sampling; the research sample consists of 24 companies listed on the IDX. Multiple Linear Regression Analysis as a data analysis technique. Research findings show that the variable proportion of independent board of commissioners has a negative influence on earnings management. Meanwhile, the audit committee's financial expertise variable has a positive influence on earnings management.

Analisis Pengungkapan Key Audit Matters dalam Laporan Tahunan Perusahaan Konstruksi dan Bangunan Indonesia Tahun 2022-2023

Andika Rahman Hidayat, Charoline Cheisviyanny — Wed, 18 Jun 2025 09:42:44 +0000

This study analyzes the disclosure of Key Audit Matters (KAM) in the annual reports of construction and building companies listed on the Indonesia Stock Exchange for 2022-2023. KAMs highlight significant audit aspects requiring detailed auditor explanations. The research identifies trends and frequencies in KAM disclosures and explores influencing factors. Findings show revenue recognition is a frequent KAM issue in the Indonesian construction sector due to the complexity of measuring and recording revenue from long-term projects, which involve significant estimates and assessments. The implementation of PSAK 72, governing revenue recognition from contracts with customers, has further emphasized revenue as a KAM. Additionally, trade receivables are commonly disclosed due to high credit risk and uncertainty in collection, impacting cash flow. KAM disclosures regarding receivables provide transparent information about asset quality and associated risks. This research enhances theories related to KAM disclosure practices and enriches academic literature in accounting and auditing. The findings aim to boost investor confidence in the Indonesian capital market, especially in the construction sector, by highlighting the importance of transparency in financial reporting to improve information quality for stakeholders.

Pengaruh Sistem Informasi Akuntansi Manajemen dan Sistem Pengukuran Kinerja terhadap Kinerja Manajerial Rumah Sakit di Kota Padang

Indah Pumadari, Dian Fitria Handayani — Sat, 21 Jun 2025 13:56:16 +0000

This research aims to examine the influence of management accounting information systems and performance measurement systems on managerial performance in hospitals. This type of research data uses primary data. Primary data was obtained from questionnaires filled out by respondents. The sample used in this research was 136 employees from the planning, procurement, administration, treasurer, PPK, budget, finance and supervision departments of hospitals in Padang City. The statistical data analysis technique used in this research is multiple regression analysis. The results of this research show that the management accounting information system and performance measurement system have a significant positive effect on managerial performance at Padang City Hospital. The implication of this research is that the management accounting information system and performance measurement system will work well if a leader knows and understands the problems that exist in a department in the organization. Therefore, there is a need for leaders who are reliable, expert and have competence in leading a department in the organization in order to create maximum performance.

Pengaruh Dimensi Fraud Triangle dan Penyalahgunaan Teknologi Informasi Terhadap Academic Fraud: Studi Empiris pada Mahasiswa Akuntansi Universitas Negeri Padang

Mia Faadhilah, Eka Fauzihardani — Sat, 21 Jun 2025 14:01:43 +0000

This research aims to empirically prove the influence of triangle fraud dimensions and misuse of information technology on academic fraud. This research was conducted on accounting students majoring in accounting class 2020 and 2021 at the Faculty of Economics and Business, Padang State University. Sampling was carried out using the proportional random sampling method. Data collection was carried out by distributing questionnaires via Google Form. The data analysis technique used to prove the truth of the hypothesis is multiple regression analysis (OLS), while hypothesis testing is carried out using the t-statistical test. Based on the results of hypothesis testing, it was found that the fraud triangle dimensions as measured by pressure, opportunity and rationalization had a positive effect on academic fraud committed by accounting students at the Faculty of Economics and Business, Padang State University, but misuse of information technology did not have a significant effect on academic fraud committed by accounting students. at the Faculty of Economics and Business, Padang State University

Studi Empiris Faktor-Faktor Mempengaruhi Kualitas Audit pada Inspektorat Kota Padang

Hezrina Frandika, Vita Fitria Sari — Sat, 21 Jun 2025 14:05:40 +0000

The purpose of this study is to look at how the professionalism, job experience, and motivation of auditors affect the quality of their audits. Although prior research has shown inconsistent results, these characteristics are thought to be significant drivers of audit quality in the audit literature. Regression analysis and a quantitative method were used to gather data from a survey of auditors working at a public accounting firm in Medan City. The analysis's findings demonstrated that, although the auditor's work experience and motivation for the job did not significantly affect the audit's quality, their professionalism did. These findings emphasize the importance of focusing on developing a professional attitude in improving audit quality, which can be a foundation for audit practitioners in improving their practice. The practical implications of these findings include the expansion of auditor training and professional development in the audit industry, as well as the need for regulators to strengthen policies that support ethical standards and professionalism in audit practice. However, more investigation can uncover other variables that could impact audit quality and expand knowledge of the intricate interrelationships among these variables across a range of organisational and sector settings. Therefore, this study adds significantly to our knowledge of the variables influencing audit quality and offers guidance for future audit practice and research.