Jurnal Wahana Akuntansi

Pengaruh Green Competitive Advantage, Green Innovation dan Ukuran Perusahaan Terhadap Nilai Perusahaan

Ilyas Nur Imam, Marsellisa Nindito, Etty Gurendrawati — Mon, 01 Jul 2024 00:00:00 +0700

The purpose of this research was to test and analyze the effect of green competitive advantage, green innovation and company size on company value. This research uses secondary data sources from annual report and sustainability report on companies in the basic materials sector on the Indonesia Stock Exchange in 2021-2022 with a purposive sampling technique. The analysis technique used is panel data regression. The results of this research prove that green competitive advantage has a significant positive effect on company value, green innovation has a significant positive effect on company value, while company size has no effect on company value. Companies that have production processes and products that support green competitive advantage and green innovation will increase company value. So this research prove and provides information for company management and the public that there are many factors that can influence increasing the value of the company.

The Effect of Enterprise Risk Management, Firm Size, Profitability, Leverage, and Managerial Ownership on Firm Value

Sundus Nur Halimah, Novera Kristianti Maharani, Novera Kristianti Maharani — Mon, 01 Jul 2024 00:00:00 +0700

The phenomenon of a Tobin's q value of less than 1 indicates a decrease in firm value. Knowing the effect of ERM (Enterprise Risk Management), firm size as proxied by ln (total assets), profitability as proxied by return on assets, leverage as proxied by debt to equity ratio, and managerial ownership on firm value by Tobin's q in conventional commercial banks listed on the IDX in 2017-2022 is the aim of the study. Quantitative methods used in this study and data analysis using SPSS 26. The number of samples is 84 data. Firm value impacted simultaneous by ERM, firm size, profitability, leverage, managerial ownership. In the partial test, firm value have no impacted by ERM and managerial ownership, the firm value has a significant negative impacted by firm size, while the firm value show results that have a significant positive impacted by profitability and leverage variables. Other variables can be added in further study such as bank health calculation ratios, including non-performing loans, so that you can get a regression model with high value.

Faktor yang Mempengaruhi Opini Going Concern Dimoderasi Koneksi Politik

Kaninta Agnes Melati Tarigan, Anita Wijayanti — Tue, 16 Jul 2024 16:01:24 +0700

This research aims to analyze how financial conditions, managerial ownership and foreign ownership affect going concern audit opinions with political connection as a moderating variable. The population includes real estate companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021, from which the samples of 29 companies with 116 units of analysis are selected through purposive sampling. Hypotheses are tested by logistic regression analysis processed by IBM SPSS 26; and the results indicate that financial condition and foreign ownership have a negative effect on going-concern audit opinion while managerial ownership has no effect on going-concern audit opinion. Political connection moderates the effect of foreign ownership on going-concern audit opinion but does not moderate financial condition and managerial ownership. The novelty of this research exhibits the use of political connection as one of the factors that makes companies obtain going-concern audit opinions, and this research is expected to contribute to company development.

Corporate Sustainability Performance: The Role of the Gender Diversity of the Board and Enterprise Risk Management

Rimi Gusliana Mais, Lim Hendra, Siti Almurni, Fanisyah Maliki — Mon, 01 Jul 2024 00:00:00 +0700

The research objective is to investigate the impact of board gender diversity on corporate sustainability performance, with enterprise risk management (ERM) as a moderating factor within health sector companies listed on the Indonesia Stock Exchange. The study adopts a secondary quantitative research approach and utilizes panel data linear regression analysis conducted through Econometric Views (E-Views). The study population consists of health sector firms listed on the Indonesia Stock Exchange from 2019 to 2022. The sample selection method used is purposive sampling, resulting in a sample size of 10 companies for the study. Secondary data is collected through the documentation method from the Indonesia Stock Exchange and the official websites of the selected companies. The findings reveal a negative relationship between board gender diversity and corporate sustainability performance, with a negative coefficient indicating that higher gender diversity among board members correlates with lower sustainability performance. Additionally, the study demonstrates that ERM strengthens the association between gender diversity and sustainability performance. Companies proficient in ERM implementation are better positioned to leverage the positive effects of gender diversity on sustainability performance. Understanding this interplay can assist organizations in making informed decisions regarding gender diversity policies and enterprise risk management strategies.

Analisis Faktor-Faktor yang Memengaruhi Pengungkapan Key Audit Matters di Indonesia

Mahadmi Fattahaulia Qadrina, Surya Raharja — Fri, 19 Jul 2024 09:33:15 +0700

This research aims to examine the influence of auditor type, auditor gender, frequency of audit committee meetings, financial expertise of audit committee, independent commissioners, and executive compensation on the disclosure of Key Audit Matters (KAM). The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2022. The sample for this study was selected using purposive sampling method with total of 118 manufacturing companies. The method of analysis used in this research is multiple linear regression analysis. The results indicate that the frequency of audit committee meetings has a positive influence on KAM disclosure. Meanwhile, auditor type, auditor gender, financial expertise of audit committee, independent commissioners, and executive compensation do not significantly influence KAM disclosure.

Analysis Quality System Information Accounting: Influencing Factors and Their Impact on Information Accountancy

Lina Halimatus Sadiyah, Yuhanis Ladewi, Kurnia Krisna Hari — Sat, 20 Jul 2024 23:43:16 +0700

This study aims to determine and analyze the factors that affect the quality of accounting information systems in improving the quality of accounting information at (Perum Bulog, South Sumatra & Babylon Regional Office in Palembang City). The type of research used in this study is qualitative descriptive research. The variables used in this study consist of factors in the use of information technology, internal controls factors, commitment factors to the organization, quality of information systems, and quality of accounting information. The data used in this study used primary and secondary data. Data collection techniques are through interviews and documentation. The data analysis technique used is qualitative analysis. The results of this study are Factors that affect the quality of accounting information systems in improving the quality of accounting information, namely the use of technology factors greatly affect the quality of accounting information systems to improve the quality of accounting information by reducing the risk of errors and improving financial data management. Internal control factors greatly affect the quality of accounting information systems by implementing good internal controls, the risk of errors and misuse can be reduced, thus improving the overall quality of accounting information. The commitment factors to the organization are very important in improving the quality of accounting information systems with the use of systems that are used effectively, which will improve the quality of accounting information US a whole. The quality of accounting information systems can improve the quality of accounting information, reduce the risk of errors, and increase the accuracy and reliability of financial information. The improved quality of accounting information systems will result in higher-quality accounting information.

Analisis Peran Manajemen Risiko dalam Perpajakan: Perspektif dari Studi Literatur

Reni Suwandi Ade Puspita, Puji Wahono, Indra Pahala — Mon, 22 Jul 2024 07:29:25 +0700

This research aims to explore the role of risk management in the tax context through in-depth literature study analysis. In an increasingly complex and dynamic tax environment, risk management plays an important role in identifying, analyzing and managing risks related to tax compliance and fiscal management. Through a review of various literature, this research presents the main approaches in tax risk management, including risk identification techniques, risk assessment, and mitigation strategies implemented by tax authorities and taxpayers. Research findings show that tax risk management is not only important for mitigating potential financial losses and maintaining the law, but also for improving the efficiency of tax administration and optimizing tax strategies. In addition, this research reveals various challenges faced in implementing risk management and provides recommendations for further research which includes empirical studies and international comparisons to deepen understanding of best practices in risk management taxation. The conclusion of this research emphasizes the need for a more comprehensive integrated risk management strategy to increase the effectiveness of the tax system.

The Effect of Green Accounting, Carbon Emission Disclosure and Operating Costs on Firm Value with the Sharia Muqashid Index as a Mediating Variable

Hidayati Nasrah, Ar-rum Rizkiani Nugrahanti — Tue, 23 Jul 2024 13:37:30 +0700

The purpose of the research is to find out how green accounting, carbon emission disclosure, and operating cost impact on firm value with the help of sharia muqashid index as a mediating variable. Population of this research is Islamic comercial banks and Islamic business units registrasion with Financial Servises Authority in 2021-2023. Using the purposive sampling method, 18 entities we selected as samples with 54 observations. This research uses quantitative methods using secondary data from the OJK. This study found that the R2 value in test I was 20,96% and test II was 39,01 %. After testing this research provides results that carbon emission disclosure affects the muqashid sharia index, green accounting and operating costs have no effect on muqashid sharia index, then carbon emission disclosure and operating costs affect the firm value, and muqashid sharia, green accounting has no effect on firm value. As for mediating variable, carbon emission disclosure can influence the firm value through the muqashid sharia index.