163 hasil
Menampilkan 1–20 · 0,13 detik · RSS
Jurnal Kajian Akuntansi
ISSN 2579-9975 · Lembaga Penelitian Universitas Swadaya Gunung Jati · 163 artikel di indeks
-
Artikel Jurnal
Dinamika Audit Judgment: Moderasi Kompleksitas Tugas dalam Hubungan Time Budget Pressure, Framing, dan Kecerdasan Emosional
Penelitian ini penting dilakukan mengingat kualitas Audit Judgment auditor sering kali dipengaruhi oleh faktor psikologis dan situasional yang dapat mengurangi objektivitas dan profesionalisme, sebagaimana terlihat dari berbagai kasus sanksi terhadap Kantor Akuntan Publik di Indonesia. Tujuan…
-
Artikel Jurnal
KINERJA ESG PADA PERUSAHAAN KELUARGA: PERAN FOUNDER DOMINATION, RISIKO PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL
Penelitian ini menganalisis pengaruh founder domination dan risiko perusahaan terhadap kinerja Environmental, Social, and Governance (ESG) serta menguji peran kepemilikan institusional sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan keluarga sektor manufaktur di Indonesia…
-
Artikel Jurnal
The Impact of Green Innovation, Renewable Energy, Energy Consumption on Financial and Environmental Performance
As global pressure for sustainability practices intensifies, many companies face a dilemma between pursuing profitability and fulfilling environmental responsibilities. This study differentiates between pollution prevention and control innovations and explores their impact on Return on Assets…
-
Artikel Jurnal
Keberagaman Dewan Direksi dan Kinerja Keuangan: Bukti dari Sektor Manufaktur Indonesia
Kinerja keuangan perusahaan merupakan salah satu topik yang menarik dan relevan untuk diteliti karena menjadi indikator penting bagi investor, kreditor, dan pihak internal perusahaan. Dengan menilai kinerja keuangan perusahaan, investor dan kreditor dapat mengukur risiko, dan bagi manajemen dapat…
-
Artikel Jurnal
Eksplorasi Minat Investasi Cryptocurrency dari Dimensi Keperilakuan
The rapid development of information technology and the advent of the Fourth Industrial Revolution have significantly transformed the way society conducts financial transactions. Cryptocurrency, as an innovation within the digital financial system, offers both convenience and efficiency; however…
-
Artikel Jurnal
Enhancing Audit Quality: How Fraud Detection Mediates Personality Traits and Time Pressure
Audit quality remains a critical concern in the public sector as recurring audit failures continue to raise questions about auditors’ ability to detect misstatements and fraud. This study examines how internal auditor characteristics and external working conditions influence audit outcomes by…
-
Artikel Jurnal
Investigating Determinant Factors Triggering Audit Quality Performance The Insights Cultivated from Indonesia Auditors
Purpose: Present study is aim at investigating the antecedents (personal ethical behavior, auditor professionalism and auditor competence) of audit quality performance. To strengthen these relationship, cognitive factor and fraud (proposed to have low fraud occurrence) as a mediating variables…
-
Artikel Jurnal
The Value Relevance of Accounting Information on The Holdings of Cryptocurrencies
This study investigates the value relevance of accounting information for cryptocurrency holdings under the IFRS Interpretations Committee’s (IFRS IC) agenda decisions. It examines whether the classification of cryptocurrencies as intangible assets (IAS 38) or inventories (IAS 2) influences the…
-
Artikel Jurnal
Leverage, Accounting Conservatism, and Tax Avoidance: The Moderating Role of Sales Growth Capability
The majority of a nation's fiscal revenue comes from taxes, and both the academic and practical communities are paying close attention to tax evasion tactics. Nonetheless, a company's profitability and cash flows can be greatly impacted by tax charges in its accounting, which strongly encourages…
-
Artikel Jurnal
Peran Komite Audit dalam Memoderasi Kecurangan Laporan Keuangan pada Perusahaan Publik di Indonesia
Penelitian ini ditujukan guna menyelidiki dampak stabilitas keuangan, kebutuhan keuangan pribadi, dan pergantian auditor terhadap kecurangan laporan keuangan yang diukur menggunakan F-Score Model serta mempertimbangkan peran komite audit untuk mencegah kecurangan laporan keuangan. Penelitian ini…
-
Artikel Jurnal
Tax Avoidance And Firm Value: Unveiling The Role of Information Asymmetry
In a market that is increasingly attentive to ethical and transparency issues, firms engaging in tax avoidance may face negative evaluations if they do not provide sufficient disclosure of information. Therefore, understanding the role of information asymmetry is crucial in explaining why the…
-
Artikel Jurnal
The Role of Pancasila Perspective Accounting in Overcoming The Trap of Online-Based Loans: A Phenomenological Study of Accountants
Accountants are a group of people who have a good level of financial literacy. However, the trap of online-based loans has penetrated all levels of society, even accountants. Pancasila perspective accounting offers principles and values that can unravel financial problems such as the trap of…
-
Artikel Jurnal
Examining The Determinants of AI Misuse Among Students in Indonesia: An Analysis Through The Fraud Diamond Framework
The growing integration of artificial intelligence (AI) in academia raises ethical concerns, particularly among business and accounting students expected to uphold professional integrity. This study examines factors influencing the use of AI for academic misconduct among Indonesian business…
-
Artikel Jurnal
Board Gender Diversity as A Moderator in The Effect of ESG Performance on Systematic Risk
The gender diversity of the board is essential to reduce the systematic risk of manufacturing companies. To mitigate this risk, manufacturing companies in Indonesia need to pay attention to and strengthen environmental, social, and governance (ESG) performance. This study aims to empirically…
-
Artikel Jurnal
Penciptaan Nilai Berkelanjutan: Akuntansi Hijau, Modal Intelektual, dan Moderasi Strategis dalam Kinerja Perusahaan
Penelitian ini bertujuan untuk menganalisis pengaruh green accounting dan modal intelektual terhadap nilai perusahaan dengan strategi bisnis sebagai variabel moderasi. Metode penelitian yang digunakan adalah metode deskriptif verifikatif. Populasi penelitian adalah perusahaan sektor property dan…
-
Artikel Jurnal
Budgetary Slack Behavior: The Effect of Organizational Commitment, Organizational Culture, and Environment Uncertainty
Budgetary slacks are individuals behavior in company may deviate from the budget by projecting a higher budget for spending and a smaller budget for revenue. The individual's goal in performing budgetary slacks is to facilitate the achievement of the desired targets. The aims of this study are to…
-
Artikel Jurnal
The Intervening of Earning Management to Tax Aggressiveness in Indonesian Consumer Non-Cyclical Companies
The purpose of this study is to deepen understanding of how sales growth and capital intensity affect corporate tax aggressiveness through profit management practices, especially in the non-cyclical consumer sector which is stable and crucial to the economy. The results of the research can be used…
-
Artikel Jurnal
The Influence of Operational Risk, Credit Risk, and Liquidity Risk on Firm Performance
This study aims to test and obtain empirical evidence regarding the impact of operational risk, credit risk, and liquidity risk on firm performance. The independent variables used in this study include operational risk, credit risk, and liquidity risk. Firm performance is measured using return on…
-
Artikel Jurnal
Corporate Financial Dynamics Under The Shadow of Financial Distress and Tax Avoidance Strategies
An efficient and equitable tax system is vital for fostering national economic growth. However, tax avoidance remains a major challenge, particularly in the infrastructure sector which holds strategic importance. This study aims to examine the effect of thin capitalization, rentability, and…
-
Artikel Jurnal
Hexagonal Theory as An Evaluation Tool for Creditor Trust: A New Strategy to Prevent Fraud
The aim of this research is analyzes the internal credit control system by integrating the 5C7P model and the Fraud Hexagon theory to prevent fictitious lending at a branch office of a state-owned bank in East Java. Using a qualitative case study method, data were collected through in-depth…