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- Keyword
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- Sustainability report (2)
- Affective commitment (1)
- Affective commitment; job satisfaction; ethical leadership; psychological empowerment (1)
- And legal protection (1)
- Attitude toward behavior (1)
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- Bibliometric (1)
- CEO characteristics (1)
- CEO popularity; company performance; CEO characteristics; Popularitas CEO; kinerja perusahaan; karakteristik CEO (1)
- Corporate tax avoidance; Sharia securities; Non-sharia securities JEL: H26 (1)
- Covid-19 (1)
- Cue Utilization Theory (1)
- Digital Banking (1)
- EWOM (1)
- Earnings management (1)
- Employee involvement (1)
- Extrinsic motivation (1)
- Financial Behavior (1)
- Financial Life Skills (1)
- Financial Literacy (1)
- Fintech (1)
- Firm value (1)
- G41 (1)
- Instagram (1)
- Intrinsic motivation (1)
- Jurnal Akuntansi dan Keuangan Indonesia (1)
- Key audit matters; ISA 701; auditor’s report; communicative value; report users; key audit matters; ISA 701; laporan auditor; nilai komunikatif; pengguna laporan (1)
- Kinerja organisasi (1)
- Laporan keberlanjutan (1)
- M41 (1)
- Management control (1)
Articles 1 - 15 of 15
Full-Text Articles in Business
Is Mandatory Sustainability Report Still Beneficial?, Astrid Rudyanto
Is Mandatory Sustainability Report Still Beneficial?, Astrid Rudyanto
Jurnal Akuntansi dan Keuangan Indonesia
The latest regulations in Indonesia (SEOJK No 16/SEOJK.04/2021) have required public companies to make a sustainability report every year in order to increase sustainable investment. Prior to this regulation, several public companies had made sustainability reports and received benefits of sustainability report. This makes issuers ask whether after being obligated, public companies still get the benefits that have been obtained from voluntary sustainability reports and under what conditions the mandatory sustainability reports are beneficial for public companies. This study answers the public companies' doubts by conducting a systematic literature review on research on mandatory and voluntary sustainability reports in Q1 …
Value Relevance Of Sustainability Report: Evidence From Indonesia, I Dewa Made Endiana, Ni Nyoman Ayu Suryandari
Value Relevance Of Sustainability Report: Evidence From Indonesia, I Dewa Made Endiana, Ni Nyoman Ayu Suryandari
Jurnal Akuntansi dan Keuangan Indonesia
This present study aimed at providing empirical evidence of whether sustainability report has value relevance for investors in buying or selling shares and affects firm value. This study used two research models. The first research model was used to examine the effect of book value and earnings on firm value. The second research model was used to examine the effect of sustainability report on firm value and define the value relevance of sustainability report. The samples of this study were 306 companies listed on the Indonesia Stock Exchange in 2017-2020. As a result, this study found that sustainability report is …
The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra
The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra
Jurnal Akuntansi dan Keuangan Indonesia
This research aims to examine the effect of CEO characteristics on pre-earnings management profitability. CEO characteristics include gender, tenure, age, education level, founding-family status, and nationality. Pre-earnings management profitability is measured by return on assets minus discretionary accruals. Data analysis uses firm and year fixed-effect regression analysis. The result shows that female CEO, longer tenure CEO, CEO with higher education levels, and foreign CEO increase firms' profitability without engaging in earnings management. On the other hand, there is no effect of CEO age and founding-family status on pre-earnings management profitability. This research contributes to filling the gap of inconsistent previous …
The Effect Of Personal And Situational Factors On The Intention Of Whistleblowing With Moderated Legal Protection, Daisar Rahman, Nur Hayati
The Effect Of Personal And Situational Factors On The Intention Of Whistleblowing With Moderated Legal Protection, Daisar Rahman, Nur Hayati
Jurnal Akuntansi dan Keuangan Indonesia
This research is to determine the effectiveness of legal protection in strengthening the relationship between attitude toward behavior, subjective norm, perceived behavioral control, the seriousness of wrongdoing, status of the wrongdoer, and reward with whistleblowing intentions. The population in this research was civil servants who were Regional Inspectors in all regencies in Madura. The sampling technique in this study was purposive sampling consisting of 104 civil servants who had functional positions as auditors, staffing auditors, or supervisors of regional government (P2UPD). Data was collected by distributing questionnaires directly to the respondents. The data analysis technique used in this study was …
Analisis Pengaruh Cues Terhadap Trust, Attitude, Dan Online Shopping Intention Di Instagram, Larasati Chandra Githa Purnamaningrum, Yeshika Alversia
Analisis Pengaruh Cues Terhadap Trust, Attitude, Dan Online Shopping Intention Di Instagram, Larasati Chandra Githa Purnamaningrum, Yeshika Alversia
Jurnal Manajemen dan Usahawan Indonesia
The purpose of this research is to determine the cues (signals/clues) in Instagram posts which are attractiveness, popularity and argument quality that can affect trust which will affect attitudes towards shopping using Instagram, and thus affect purchase intentions of Indonesian local beauty products through Instagram. The sample used in this study are active Instagram users aged 17 years and over who follow one of Indonesia’s local beauty brands in Instagram, and have not made purchases from the local beauty brand that they are followed. There were 226 respondents in this study and used pur- posive sampling. The research questionnaire was …
Analisis Perilaku Ewom Opini Vaksinasi Dengan Pendekatan Theory Of Planned Behavior, Benni Ahdiyana Pamungkas, Adman Nursal
Analisis Perilaku Ewom Opini Vaksinasi Dengan Pendekatan Theory Of Planned Behavior, Benni Ahdiyana Pamungkas, Adman Nursal
Jurnal Manajemen dan Usahawan Indonesia
Ajzen’s theory of planned behavior (TPB) has been proven in many fields to predict human be- havior. Discussion of eWOM behavior based on the theoretical approach, to the author’s knowledge, has not been widely found. This study aims to examine six hypotheses to analyze eWOM behavior by TPB approach. This research methode is survey. Sampling uses a non-probability method with judgmental techniques. The unit sample is 165 respondents who already know or post a vaccination opinion twibbon on Facebook. The questionnaire is the measurement instrument in this research. The study reveals that three hypotheses were rejected and the other three …
Self Efficacy Dan Financial Behavior Wirausaha Muda Jawa Timur Di Masa Pandemi Covid-19, Dwi Sulistyorini Amidjono
Self Efficacy Dan Financial Behavior Wirausaha Muda Jawa Timur Di Masa Pandemi Covid-19, Dwi Sulistyorini Amidjono
Jurnal Manajemen dan Usahawan Indonesia
This study investigated self-efficacy and financial behavior of young entrepreneurs in East Java during the Covid-19 pandemic. Research respondents came from 5,161 young entrepreneurs in East Java with an age range of 18-34 years who took part in Financial Life Skills (FLS) Online Train- ing during June 2020 to April 2021. Data were collected using a questionnaire developed by the YouthWin Through Economic Participation (YEP) project funded by USAID1. The results showed that young entrepreneurs participating in FLS training had slightly higher self-efficacy in financial skills compare to self-efficacy in soft skills, and high financial inclusion behavior with insufficient financial …
Pengaruh Ethical Leadership Terhadap Affective Commitment Dan Job Satisfaction Yang Dimediasi Oleh Psychological Empowerment, Dwi Inesia, Niken Ardiyanti
Pengaruh Ethical Leadership Terhadap Affective Commitment Dan Job Satisfaction Yang Dimediasi Oleh Psychological Empowerment, Dwi Inesia, Niken Ardiyanti
Jurnal Manajemen dan Usahawan Indonesia
This study discusses the effect of Ethical Leadership on Affective commitment and Job Satisfaction which’s mediated by Psychological Empowerment. Respondents of this study were 217 State Civil Servants in the DKI Jakarta area Hypothesis testing using Lisrel’s Structural Equation Model (SEM) 8.5 method. Hypothesis test result show that Ethical Leadership has a direct positive effect, both on Affective Commitment (SLF 0,25 and T-Value 2,53), and on Job Stisfaction (SLF 0,26 and T-Value 2,61). Psychologcal Empowerment partially mediateds the effect between Ethical Leadership and Af- fective Commitment (total effect value 0,8393). Psychologcal Empowerment also partially mediateds the effect between Ethical Leadership …
Peran Employee Involvement Dan Public Service Motivation, Serta Mediasi Affective Commitment Terhadap Perceived Organizational Performance, Fahrina Yuliani, Sondang E. M. Sibarani, Steven Ebenheizer
Peran Employee Involvement Dan Public Service Motivation, Serta Mediasi Affective Commitment Terhadap Perceived Organizational Performance, Fahrina Yuliani, Sondang E. M. Sibarani, Steven Ebenheizer
Jurnal Manajemen dan Usahawan Indonesia
The government has regulated and legalized the compensation and benefits system through ap- plicable regulations and ratified nationally. However, the public sector needs to consider other non- monetary factors to improve employee performance, such as employee involvement, public service motivation, affective commitment, and perceived organizational performance. This research ques- tionnaire was distributed to public sector employees in an Indonesian government agency totaling 157 respondents, containing closed questions using a six-point Likert scale, an online survey plat- form, and processed using the Lisrel SEM method. This study was conducted to clarify the influence of previously identified and discussed individual-level factors as …
The Influence Of The Ceo Popularity On Performance Of Banking Companies At The Earlier Stages Of Covid-19, Dian Kusuma Wardhani, Wiwik Supratiwi
The Influence Of The Ceo Popularity On Performance Of Banking Companies At The Earlier Stages Of Covid-19, Dian Kusuma Wardhani, Wiwik Supratiwi
Jurnal Akuntansi dan Keuangan Indonesia
This study aims to obtain empirical evidence about the influence of CEO popularity on banking performance at the earlier stages of the COVID-19 pandemic in Indonesia. The CEO popularity significantly improve based on their achievements in the public mass media. The study sample consisted of 108 banking companies listed on the Indonesia Stock Exchange in Q1 - Q3 2020. Panel data regression with a common influence model approach was used for analysis, while the company performance was measured using Tobin's Q. The result showed that CEO popularity in the banking sector positively affects company performance. Therefore, hiring popular CEO helps …
The Impact Of Key Audit Matters Disclosure On Communicative Value Of The Auditor’S Report: A Systematic Literature Review, Budhi Setiya Yoga, Agung Dinarjito
The Impact Of Key Audit Matters Disclosure On Communicative Value Of The Auditor’S Report: A Systematic Literature Review, Budhi Setiya Yoga, Agung Dinarjito
Jurnal Akuntansi dan Keuangan Indonesia
This research aims to discuss whether the disclosure of key audit matters (KAM) increases the communicative value of the auditor’s report. It also examines factors that need to be considered related to KAM disclosure. It is carried out in connection with the issuance of the Exposure Draft of Indonesia Audit Standard (AS) 701 on ”Pengomunikasian Hal Audit Utama dalam Laporan Auditor Independen” which was adopted from the International Standard on Auditing 701. In Indonesia, no research was found yet related to this topic. By conducting a systematic literature review of the latest articles from 2012 to 2021, this study found …
Ten Years Of Jurnal Akuntansi Dan Keuangan Indonesia: A Bibliometric Study, Irman Firmansyah
Ten Years Of Jurnal Akuntansi Dan Keuangan Indonesia: A Bibliometric Study, Irman Firmansyah
Jurnal Akuntansi dan Keuangan Indonesia
This study aims to map articles in the Jurnal Akuntansi dan Keuangan Indonesia (JAKI) published by the Faculty of Economics and Business, Universitas Indonesia, for ten years (2011 to 2020). This study deployed a bibliometric analysis as an investigative method. The data were analyzed with R biblioshiny analytical framework. The findings revealed that JAKI was considerably consistent in publishing articles every period. JAKI publishes six articles each number and two publication numbers annually. In particular, there were 120 articles gained from 2011 to 2020. Based on the analysed articles, the most frequently emerging word from unigrams was …
Do Sharia And Non-Sharia Listing Securities Investors Respond Differently To Tax Avoidance?, Puspita Ghaniy Anggraini, Putri Werdina Ciptaning Ayu, Arfah Habib Saragih, Muhammad Try Dharsana
Do Sharia And Non-Sharia Listing Securities Investors Respond Differently To Tax Avoidance?, Puspita Ghaniy Anggraini, Putri Werdina Ciptaning Ayu, Arfah Habib Saragih, Muhammad Try Dharsana
Jurnal Akuntansi dan Keuangan Indonesia
This study empirically tests the behavior of Sharia and non-Sharia securities investors towards corporate tax avoidance. If Sharia securities investors make investment decisions considering Sharia principles, corporate tax avoidance should be viewed as a bad practice which is contradictory to Sharia principles and it is intolerable for this type of investors. Using companies from the financial industry for the period of 2007-2018, the final sample comprises 378 observations for Sharia securities and 167 observations for non-Sharia securities. This secondary data research is conducted by applying moderated regression analysis to test the hypothesis. This study finds that the market responses regarding …
The Impact Of Management Control On Public Sector Organizations In Indonesia, Reny Maharani
The Impact Of Management Control On Public Sector Organizations In Indonesia, Reny Maharani
Jurnal Akuntansi dan Keuangan Indonesia
Using motivation crowding and self-determination theories, this study examines the relationship between elements of management control, intrinsic and extrinsic motivation, and the performance of public sector organizations in Indonesia. We used the Structural Equation Model (SEM) with a survey method on 187 employees of district/city governments in Indonesia to see if results, action, personnel, and cultural controls have an effect on employee motivation. Our study provides empirical evidence that motivation is influenced not only by results control, but also by other control elements such as action control and personnel control. This study also provides empirical evidence that intrinsic and extrinsic …
The Digital Banking Profitability Challenges: Are They Different Between Conventional And Islamic Banks?, Patria Yunita
The Digital Banking Profitability Challenges: Are They Different Between Conventional And Islamic Banks?, Patria Yunita
Jurnal Akuntansi dan Keuangan Indonesia
This study aims to analyze the digital banking industry in uncertain global financial conditions. This analysis used binary logistic regression models, to predict the Indonesia commercial digital banking profitability performances in new normal life based on the analysis of digital banking performances in the second wave of global financial crisis 2017. The probability of bank profitability improvement as dependent variable. The Liquidity Risk, Bank Size, Bank Portfolio Risk, and E-Money transactions as independent variables. Fintech and Bank Type are used as control variables. The analysis period is 2015-2019, based on the time when the rapid progress of digital banking technology …