Jurnal Akuntansi

Supervisory Function And Earnings Quality: Gender Analysis

Deden Tarmidi, Nurlis, Feber Sormin, Hendi Prihanto, Zinka Saputri — Mon, 13 May 2024 00:00:00 +0700

Gender analysis of independent commissioners and audit committees in carrying out supervisory functions and their impact on the entity’s earnings quality is the purpose of this study. With the unit of analysis of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2021, using multiple linear regression analysis methods with STATA software in analysing 745-panel data, this study found a positive effect of multi-gender independent commissioners on earnings quality but has a negative impact on mono-gender where female independent commissioners are more significant than male. While gender diversity in the audit committee does not affect earnings quality, even so, the supervisory function carried out by the male audit committee is more significantly positive than that of the female. Based on these results, owners can appoint multi-gender independent commissioners and mono-gender audit committees for proper supervisory functions, especially in preparing financial statements to improve earnings quality.

Determinants Of Company Value In Energy Sector Companies

Willy Sri Yuliandhari, Rishma Nadya Nurramadhani — Mon, 13 May 2024 00:00:00 +0700

Company value is the number of sales obtained through an assessment of the company's ability, which reflects public trust in the company. Company value can be influenced by CSR disclosure, intellectual capital, and capital structure. This study examines the effect of CSR disclosure, intellectual capital, and capital structure on company value in energy sector companies listed on the IDX for 2017 to 2022. The research sample was determined using a purposive sampling technique so that 9 sample companies were obtained. The data used are annual and sustainability reports during the study period. This study uses panel data regression analysis with Eviews 12 software. This study's results indicate that CSR disclosure, intellectual capital, and capital structure simultaneously influence company value. Partially, CSR disclosure and intellectual capital do not affect company value, while capital structure has a negative effect on company value.

CEO Characteristics: Navigating Accounting Conservatism Via Technology And Information Investment

Sari Lestari, Siti Mutmainah, Surya Raharja — Mon, 13 May 2024 00:00:00 +0700

The study examined the influence of CEO characteristics, including educational background and gender, on accounting conservatism. The study used a quantitative approach. The population was in the banking sector from 2020 to 2022. The study selected 40 companies through purposive sampling, resulting in 120 observations data. The research collected data from audited financial and annual reports, available on www.idx.co.id. The data were analysed using path analysis facilitated by Smart PLS. The findings indicate that the CEO's educational background and gender do not influence accounting conservatism. CEOs with educational backgrounds in accounting and related fields negatively influence technology and information investment, as do female CEOs. Technology and information investment influence accounting conservatism. Interestingly, technology and information investment mediate between female CEOs and accounting conservatism, while educational background does not. Decision-makers in the banking sector can leverage these findings to design strategic decisions.

The Effect Of Corporate Governance On Cash Holdings

Henny Wirianata — Mon, 13 May 2024 00:00:00 +0700

This study was conducted to determine the influence of corporate governance in manufacturing companies in determining cash holdings accompanied by financial performance as a control variable. Corporate governance is measured from board structures proxied by board size, independent board compositions, and board meetings; the audit committee proxied by the number of members and meetings; and ownership structures are proxied with institutional and managerial ownership. The data in the study were taken by purposive random sampling. The data in the study was processed and analysed using panel data regression analysis using Eviews 10 for the 2017-2021 research period. The results showed that, partially, board size and the independent board compositions have a positive and significant influence. Meanwhile, board meetings, audit committee members, audit committee meetings, institutional ownership and managerial ownership did not significantly influence.

Factors Affecting Indonesian Public Company Disclosure Of CSR Activities

Cynthia Glennisa, Riki Martusa, Meythi Meythi — Mon, 13 May 2024 00:00:00 +0700

This study aims to examine the size of the board of commissioners, the size of the audit committee, and the reputation of the CPA firm on the disclosure of the company's Corporate Social Responsibility (CSR) activities. We use a regression model based on secondary data sources. The study's samples used several industry categories listed on the Indonesian Stock Exchange between 2019 and 2021. We will use SPSS software for multiple linear regression data analysis to understand the connection between the three factors and CSR activity disclosure. The results showed that the size of the board of commissioners did not affect the company's CSR activity disclosure. In contrast, the size of the audit committee and CPA firms' reputations affected the company's CSR activity disclosure. This study implies that the CSR of CPA firms depends on two factors: i.e. their reputation and the audit committee size.

The Dynamics Of Financial Literacy And Accounting Literacy In Coastal Communities

Lia Dwi Martika, Amir Hamzah, Oktaviani Rita Puspasari — Mon, 13 May 2024 00:00:00 +0700

This study analyses the factors affecting financial and accounting literacy. The sample in this study was 281 respondents. Quantitative research methods are used to test hypotheses and analyse data using SEM with LISREL software. The results showed that financial attitudes, financial behaviour, locus of control and financial inclusion positively affect financial literacy, and financial attitudes, financial behaviour, locus of control and financial inclusion affect accounting literacy, and financial literacy positively affect accounting literacy.

Auditor's Proficiency North Sumatera: Unveiling Fraud With Skepticism

Zulia Hanum — Mon, 13 May 2024 00:00:00 +0700

Numerous instances of Fraud frequently arise within various companies, often stemming from lapses in the professional ethics of auditors. This research explores fraudulent activities by examining the impact of auditor experience, capabilities, and professional scepticism. The chosen research focus is Public Accounting Firms in North Sumatra, specifically Medan. Employing descriptive statistical analysis with quantitative data, the research utilises the saturated sampling method with a sample of 199 respondents from a population of 25 Public Accounting Firms. Hypothesis testing results reveal a significant correlation between Auditor Experience, Auditor Capability, and Professional Skepticism in detecting Fraud. The findings also indicate that Professional Skepticism significantly influences Auditor Capability in fraud detection. Moreover, the testing results suggest that the relationship between Auditor Experience and Auditor Capability is mediated by Professional Skepticism as an intervening variable, shedding light on the complex dynamics influencing fraudulent behaviour within the auditing profession.

Board Gender Diversity, CEO Characteristics, And Earning Management In The Banking Sector

Dara Salsabilla, Yossi Diantimala, Indayani, Dinaroe — Mon, 13 May 2024 00:00:00 +0700

The study examines the effect of board gender diversity and CEO characteristics – CEO age, CEO tenure, and CEO compensation – on earning Management in the banking sector listed on the Indonesian Stock Exchange in 2019-2022. The data of 188 bank– years was obtained from banks’ annual reports taken from the IDX and the bank's official website. Data were analysed by using descriptive statistics and panel data regression. The data fit in with the Common Effect Model (CEM). The results show that earnings management in the banking sector is not caused by gender diversity but is affected significantly by CEO age and tenure. The results support the upper echelon theory. The results fill the gap of previous studies, especially in the banking sector, and provide insight into the role of board gender diversity on earning Management in developing countries that can synthesise the outcome to learn from their governance system.

Managerial Ability And Earnings Management: Moderating Role Of Risk-Taking Behavior

Wed, 15 May 2024 00:00:00 +0700

Examining how risk-taking behaviour affects managerial skills and earnings management is the goal of this study. The study's sample consists of 846 manufacturing companies listed on the Indonesian Stock Exchange between 2008 and 2018. Data envelopment analysis is a proxy for managerial skill. Accruals and actual earnings management are two aspects of earnings management. The firm fixed-effect regression is used in data analysis. The influence of managerial skills on earnings management is mitigated by risk-taking behaviour. Capable managers are more likely to use their propensity for risk-taking to manipulate earnings. Capable managers respond to earnings volatility resulting from risk-taking by implementing earnings management strategies. This study closes the gap left by earlier research and offers fresh proof of risk-taking behaviour that helps identify situations where managers use their expertise to control profits.

The Analysis To Determinants Affecting On Audit Opinion: Evidence From Indonesia

Lely Indriaty — Fri, 17 May 2024 00:00:00 +0700

This research aims to analyze the determinants that have effects on Audit Opinion Statements by independent auditors, namely: Auditor Education, Professionalism and Auditor Switching. This research is categorized as quantitative research with data collection methods using questionnaires for 60 independent auditors who work in eight Public Accounting Firms in Jakarta, Indonesia. Data was processed using Smart PLS version 3.00 to prove the hypothesis. The quality indicators of the questionnaire have passed the validity and reliability tests. The t-test results reveal that Auditor Education, Professionalism, and Auditor Switching partially have a positive and significant effect on Audit Opinion. The effect of Professionalism on Audit Opinion shows the lowest positive influence between the effect of Auditor Education and Auditor Switching on Audit Opinion. The main findings of this research reveal the lack of contribution of auditor professionalism in providing Audit Opinion Statements.