Jurnal Riset Keuangan dan Akuntansi

PENGARUH CORPORATE GOVERNANCE DAN KUALITAS PENGUNGKAPAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

2025-03-21T11:03:00+07:00

This study aims to examine the impact of corporate governance and disclosure quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. This study utilized samples from 67 manufacturing companies that satisfied the sampling criteria for the purposive sampling method. Multiple linear regression analysis was used to analyze the data, and the results indicated that: (1) Managerial ownership has a positive effect on earnings management; (2) Institutional ownership has no effect on earnings management; (3) The board of directors has no effect on earnings management; (4) The independent commissioner has no effect on earnings management; (5) The audit committee has a negative effect on earnings management; and (6) Disclosure quality has no effect on earnings management. It has been demonstrated that more audit committees can work more effectively to reduce earnings management practices. From the finding it is also necessary for developing a disclosure structure that will prevent earnings management more effectively is necessary.

Keywords: Corporate Governance, Institutional Ownership, Managerial Ownership, Board of Directors, Independent Commissioners.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN BOARD GENDER DIVERSITY TERHADAP NILAI PERUSAHAAN

2025-03-21T11:03:01+07:00

This finding is intended to test the effect of CSR and board gender diversity on company value in companies listed on the SRI KEHATI Index on the IDX in 2021-2023. The findings use secondary data in the form of annual reports and sustainability reports. The sample was taken using the total sampling technique, resulting in 117 data from the SRI KEHATI Index in 2021-2023. Data analysis was carried out using multiple linear regression. The findings provide an indication that CSR and board gender diversity do not have a simultaneous effect on the value of companies listed on the SRI KEHATI Index during that period. These findings provide important insights into the various factors that influence company value in companies committed to sustainability.

Keywords: Board Gender Diversity, Corporate Social Responsibility (CSR), Firm Value

KAJIAN IMPLEMENTASI MANAJEMEN PAJAK PPH BADAN SERTA DAMPAKNYA TERHADAP LABA KENA PAJAK

2025-03-21T11:03:01+07:00

This research aim to find out the implementation of Corporate Income Tax management showing implications for the amount of taxable profit on companies in the Plastic and Packaging Sub-Sector. This research method is descriptive analysis (non-statistical). The results of the study show that Plastic and Packaging Sub-Sector companies listed on the IDX in 2020-2022 have not carried out optimal tax management. This can be seen from the effective tax rate which still exceeds the corporate tax rate and the existence of Tax Assessment Letters (SKP) and Tax Bills (STP) which create additional tax burdens. However, the company has made fiscal corrections to calculate tax profit. The results of the study also show that the effectiveness of tax management does not affect taxable profit, except for the implementation of Corporate Income Tax management with fiscal correction parameters for other temporary and permanent ones that affect taxable profit.

Keywords: Tax Management, ETR, Temporary and Permanent Differences, Taxable Profits

PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTANIAN

2025-03-21T11:06:41+07:00

Abstract

This study aims to look at the effect of implementing green accounting and environmental performance on the financial performance of agricultural sector companies listed on the IDX for the 2021-2023 period. The research method uses a causal quantitative approach. The population is agricultural sector companies listed on the IDX. A sample of 8 companies was taken by purposive sampling. Data analysis techniques using SPSS. The results showed that green accounting has no effect on financial performance, this is evidenced by the results of the t test 0.868>0.05. environmental performance has no effect on financial performance. This is evidenced by the results of the t test 0.928>0.05. While simultaneously green accounting and environmental performance have a significant effect on financial performance. This is evidenced by the results of the f test 0.007 <0.05. Future research is expected to better understand the relationship between green accounting, environmental performance, financial performance in various contexts. Companies need to practice green accounting and environmental performance as a whole in business strategy, in the hope that investors will be more interested and support the adoption of sustainable business practices.

Keywords: Green Accounting, Environmental Performance and Financial Performance

PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA BANK UMUM SYARIAH DI INDONESIA

2025-04-14T17:36:31+07:00

This study aims to examine the effect of good corporate governance (GCG)—measured by the sharia supervisory board (SSB), board of commissioners (BoC), and institutional ownership—along with firm size and profitability on earnings management. This study employs a quantitative approach using panel data regression analysis. The data used is secondary data, consisting of annual and financial reports published by Islamic commercial banks. The study focuses on Islamic commercial banks in Indonesia from 2015 to 2022, with a total sample of 9 banks and 72 observations obtained through a purposive sampling technique. The results indicate that the SSB and BoC variables do not significantly affect earnings management. In contrast, institutional ownership, firm size, and profitability negatively affect earnings management

PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN BEBAN PAJAK KINI TERHADAP MANAJEMEN LABA

2025-04-15T22:25:49+07:00

This study aims to analyze the effect of tax planning, deferred tax expenses, and current tax expenses on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The research is grounded in agency theory, which posits that information asymmetry can drive agents to engage in earnings management to achieve personal interests. The study employs a quantitative method with a causal research design. The sample consists of 75 manufacturing companies selected through purposive sampling based on specific criteria, resulting in 225 data observations. The findings reveal that tax planning does not affect earnings management. This is because the primary purpose of tax planning is to minimize tax burdens, which does not align with the goal of earnings management to maintain or increase profits for managerial incentives. Deferred tax expenses negatively affect earnings management, as temporary differences in the calculation of commercial and fiscal profits lead to larger deferred tax expenses, thereby reducing management’s incentive to engage in earnings management. Conversely, current tax expenses do not have a significant impact on earnings management. The size of current tax expenses is more influenced by taxable income, which limits management's ability to manipulate profit figures significantly.

PENGARUH ANGGARAN, PELATIHAN AKUNTANSI DAN KESADARAN KEUANGAN TERHADAP KEBERLANJUTAN KEUANGAN UKM

2025-04-21T14:45:28+07:00

Tujuan penelitian ini adalah untuk menghasilkan fakta/model empiris yang dapat menjelaskan Pengaruh Anggaran, Pelatihan Akuntansi Dan Kesadaran Keuangan Terhadap Keberlanjutan Keuangan UKM. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif, metode verifikasi. Populasi dalam penelitian ini adalah Usaha Kecil dan Menengah (UKM) di Kabupaten Kuningan. Pengambilan sampel acak digunakan dalam proses pengambilan sampel, dan 121 UKM dipilih sebagai responden yang memenuhi kriteria penelitian dari populasi. Teknik analisis yang digunakan adalah Pemodelan Persamaan Struktural berbasis Partial Least Square (SEM-PLS) dengan perangkat lunak SmartPLS. Hasil penelitian menunjukan keberlanjutan keuangan UKM di Kabupaten Kuningan dipengaruhi secara positif dan signifikan oleh penganggaran, pelatihan akuntansi, dan kesadaran keuangan. Ketiga variabel internal ini bekerja sama untuk meningkatkan keberlanjutan dan ketahanan usaha kecil dan menengah. Pelatihan akuntansi meningkatkan kemampuan teknis untuk membuat laporan keuangan yang benar, kesadaran keuangan mempromosikan perilaku manajemen keuangan yang lebih bijaksana dan terencana, dan manajemen anggaran yang tepat membantu UKM dalam merencanakan dan mengendalikan uang mereka secara efektif.

The Evaluation Of Policies Hedging Transactions with Derivative Instruments

2025-05-06T14:01:53+07:00

The study aims to analyze and obtain empirical evidence to test the effect of internal and external factors on the decision to use derivative instruments in hedging transactions and the disclosure of hedging transactions in the company's annual report. This research is important to obtain data on the determining factors that can encourage companies to carry out hedging transactions and their disclosure in the financial statements. This research was conducted using Logistic Regression analysis. Data were collected from IDX LQ45 from February to June 2023 with purposive sampling so that 34 companies or 170 samples were obtained from 2018-2022. Profitability, leverage, and exchange rate have a significant positive effect on hedging decisions. Thus, the higher the profitability and leverage obtained by the company and the exchange rate also increases, the higher the possibility that the company will make hedging decisions. Meanwhile, liquidity, firm value, and growth opportunity have a significant negative effect on hedging decisions, which indicates that the possibility of hedging transactions will increase if the three variables decrease.