Authors:Alfonsa Dian Sumarna, Widya Putri Muzakir Pages: 01 - 20 Abstract: Non financial factors that affect financial performance have many different findings that cause research gaps. This study analyzes the influence of Corporate Social Responsibility (CSR) in more detail instruments by proxying it into variabel Employee Relations, Community, Product, Environment and the Good Corporate Governance (GCG) are proxied into Number of Independent Board of Commissioners, Institusional Ownership, Audit Quality on Return on Assets as the financial performance from companies that receive awards from the National Center of Sustainability Reporting Indonesia. The research uses partial test and simultaneous test using SPSS. Because the impact of CSR and GCG is not directly related to performance, the finance performance variable is calculated one year after the company implements CSR and GCG. The result showed that the implementation of CSR and GCG has a significant effect simultaneously on financial performance. Partially which has a significant effect is CSR with the proxy of community and environment variable. Non-financial factors (CSR and GCG) affect 21,4% of the company’s financial performance. PubDate: 2022-03-22 DOI: 10.20473/baki.v1i1.26445 Issue No:Vol. 7, No. 1 (2022)
Authors:Elizabeth Elizabeth, Ernie Riswandari Pages: 21 - 47 Abstract: Tax aggressiveness is an action taken to reduce or minimizing tax expense to be paid by some sort of scheme. Therefore, this things could cause loss in country revenue where the country did not get the real total revenue. This research is aimed to determined the impact of audit committee, board gender diversity, and profitability on tax aggressiveness. This research used multiple regression analysis method with banking listed firms in Indonesian Stock Exchanges and Malaysian Stock Exchanges as the populations and samples which in total of 45 and 10 firm with non-probability purposive sampling method used which in result of 29 and 10 samples each. This study conduct by checking the listed banking firms in Indonesia Stock Exchanges and Malaysian Stock Exchanges then downloading the financial and annual report of banking listed firms in www.idx.co.id and www.bursamalaysia.com. Audit committee and board gender diversity has no effects on tax aggressiveness both tested in Indonesian Stock Exchanges and Malaysian Stock Exchanges meanwhile profitability has an effects towards tax aggressiveness both in indonesian stock exchanges and malaysian stock exchanges. PubDate: 2022-03-22 DOI: 10.20473/baki.v7i1.27290 Issue No:Vol. 7, No. 1 (2022)
Authors:Derudebu Talunohi, Eka Bertuah Pages: 48 - 63 Abstract: This research finds out how profitability plays to the firm value, both as a factor that directly affects and also as a factor that can mediate the structure of capital, the growth of the company and the size of the company to the value of the company. The research population is a food and beverage sub-sector company registered in the IDX Period 2015-2019. Using the purposive sampling method, the research sample used 12 companies and there were 60 observed data. This study used regression analysis of panel 2 SLS data. Results show GLS (Generalized Least Square) with Random Effect Model as the best estimates model. Results showed that profitability affects the value of the company while the capital structure, company’s growth and size have no effect on the firm value. Profitability can mediate the influence of capital structure and size on the firm value, but profitability does not mediate the influence of a company's growth on the firm value. PubDate: 2022-03-22 DOI: 10.20473/baki.v7i1.29961 Issue No:Vol. 7, No. 1 (2022)
Authors:Nanang Nawari, Dian Kusuma Wardhani Pages: 64 - 76 Abstract: The increase in BPK RI's audit findings on the SPI of SOEs seems to indicate a decline in the quality of the SPI of the state-owned company. Dzikrullah et al. (2020) show that the internal audit's characteristics or internal audit function, namely the expertise and certification of internal auditors, influence the audit results. This study seeks to explore the findings of Dzikrullah et al. (2020) by analyzing the characteristics of the internal audit function into a sample of the state-owned enterprise. The aim is to obtain empirical evidence of the negative influence of the internal audit function on the results of the BPK RI audit of the SOE's SPI. Agency theory and upper echelon are used to explain the effect of SOEs' internal audit characteristics on the audit results of BPK RI. The research sample consisted of 70 observational data of non-financial SOE during 2014 – 2019. The observation data were processed using stats version 14 with multiple linear regression analysis techniques. The research findings show that expertise does not affect the results of the BPK RI audit. However, the certification has a negative effect on audit results. PubDate: 2022-03-22 DOI: 10.20473/baki.v7i1.30308 Issue No:Vol. 7, No. 1 (2022)
Authors:Chairin Zhela Cahyani, Yesi Mutia Basri, Pipin Kurnia Pages: 77 - 94 Abstract: This study aims to examine the effect of accountability, transparency, the competence of village officials, and internal control system on the village's financial management. The population in this study were all villages in Tandun and Ujung Batu areas, Rokan Hulu Regency. The sampling technique used in this research is saturated sampling. Saturated sampling was taken because all members of the population were used as samples. This study uses primary data through the distribution of questionnaires. Data analysis in this study used the Partial Least Square (PLS) approach with SmartPLS versionP3.0 computer software. The results of this study indicate that accountability affects village financial management, transparency affects village financial management, villages apparatus competence affects village financial management and the internal control system affects village financial management. PubDate: 2022-03-22 DOI: 10.20473/baki.v7i1.30786 Issue No:Vol. 7, No. 1 (2022)
Authors:Ullan Uchi Ramanda Pages: 95 - 112 Abstract: The focus of this research is to see how professional skepticism, ethics, and competence on the accuracy of giving an audit opinion. The auditor at the South Jakarta Public Accounting Firm is the study's sample. The sample methodology used was purposeful sampling. The sample for this study consisted of 88 respondents from 19 public accounting firms in South Jakarta. The data used in this study is primary data, in the form of a questionnaire given to the auditor. The hypothesis of this study was tested using Multiple Linear Regression Analysis with Statistics Program and Service Solution (SPSS) version 25 and a significance level of 5%. The study's findings suggest that professional skepticism, ethics, and competence have a positive significant effect on the accuracy of giving an audit opinion. PubDate: 2022-03-22 DOI: 10.20473/baki.v7i1.31908 Issue No:Vol. 7, No. 1 (2022)
Authors:Annisa Mutia Rama Fade, Yesi Mutia Basri, Devi Safitri Pages: 113 - 139 Abstract: Fraud is actions and acts against the law that usually occur in an organization. The purpose of this study was to see how the influence of organizational ethical culture, leadership style, and love of money on fraud in Pekanbaru City Government ASN. The population in this study is the State Civil Apparatus (ASN) at the Pekanbaru City Government, as many as 7417 people. This study uses quantitative methods. The sampling technique used purposive sampling, with the characteristics of ASN who have a position and have work experience in a position of at least 1 year.The data collection technique used a questionnaire by distributing it directly to the Pekanbaru City Government OPD and also sending a questionnaire via google form. There were 207 questionnaires analyzed. The results of data analysis using WarpPLS 7.0 show that organizational ethical culture and leadership style have a negative effect on cheating in Pekanbaru City Government ASN, while love of money has a positive effect on fraud in Pekanbaru City Government ASN. The results of this study have a contribution to the government in efforts to reduce and prevent fraud, especially in the government sector. PubDate: 2022-03-22 DOI: 10.20473/baki.v7i1.32717 Issue No:Vol. 7, No. 1 (2022)
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