Jurnal Aplikasi Akuntansi

DOING RIGHT ON JOINT VOE-FINANCIAL INSTITUTION TAXATION: HOW GOOD IS YOUR ACCOUNTING?

Raynal Yasni — 2025-02-06

Tax Compliance of Joint Village Owned Enterprise-Financial Institution (Joint VoE-FI) requires assistance, considering that this institution has been just established for about two years as a mandate from Government Regulation (PP) Number 11 of 2021. There has been a significant transformation in the management of Joint VoE-FI from a general government into a business entity. Consequently, it will face fiscal risk in the future. This research analyzes how this institution completes tax obligations under limited human resources and how efforts are made to maintain its tax compliance. The narrative research approach, as explained by Elliott (2005), is used to organize a sequence of field events into a whole so that the significance of each event can be understood through its relation to that whole, which is supported by direct observation data on objects, interviews, and document reviews. The research results show that assistance for business entities in fulfilling tax obligations is necessary, considering that human resources in villages still need to be improved. These findings have real-world implications. First, Professionals working in Joint VoE-FIs should continue to invest in their skills and training. Second, policymakers should focus on increasing the capacity of Joint VoE-FIs by providing continuous support through training and educational programs.

PENGARUH RELEVANSI NILAI, PERENCANAAN PAJAK, PSAK 239, DAN KESEHATAN KEUANGAN TERHADAP RETURN SAHAM

Efferin Artjan Mylano — 2025-02-06

Investor saham terus meningkat karena masyarakat menyadari bahwa return saham yang diperoleh dapat membantu dalam pencapaian financial freedom dengan sektor perbankan sebagai pilihan utama karena paling aman. Investor akan menganalisis perusahaan perbankan dari relevansi nilai data yang tersedia, strategi yang digunakan oleh perusahaan perbankan, seperti perencanaan pajak dan PSAK 239 terkait hedging derivative, dan keuangan perbankan, yang dilihat dari rasio CAMEL. Maka dari itu, penelitian ini ditujukan untuk mengkaji relevansi nilai, perencanaan pajak, PSAK 239, dan kesehatan keuangan terhadap return saham perbankan. Penelitian menggunakan pendekatan kuantitatif dengan pengujian hipotesis dan analisis data dengan e-views. Jumlah sampel penelitian ini 40 perusahaan perbankan yang terdaftar di BEI tahun 2019-2023. Teknik analisis yang digunakan pada penelitian ini adalah regresi linier majemuk. Hasil penelitian ini menjelaskan bahwa relevansi nilai berpengaruh signifikan positif terhadap return saham; perencanaan pajak, PSAK 239, dan capital adequacy ratio tidak berpengaruh terhadap return saham; return on assets berpengaruh negatif terhadap return saham; net interest margin dan beban operasional pada pendapatan operasional tidak berpengaruh terhadap return saham; serta loan to deposit ratio berpengaruh negatif terhadap return saham. Implikasi pada penelitian ini diharapkan dapat berperan sebagai referensi dalam pembelajaran, pemilihan keputusan investasi, dan penelitian selanjutnya.

PENGARUH PERSEPSI PEMILIK DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KOTA BLITAR

Linda Wahyu Widiastuti — 2025-02-07

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh persepsi pemilik dan pengetahuan akuntansi terhadap penggunaan informasi akuntansi yang dilakukan oleh pemilik usaha dengan melakukan pengujian pada tiap variabel, populasi dan objek penelitian ini adalah UMKM di Kota Blitar pada sektor perdagangan dengan jumlah 4.745 unit, teknik pengambilan sampel menggunakan purposive sampling dan menggunakan rumus slovin, di dapatkan 100 sampel data kemudian diolah menggunakan SmarttPLS 4. Variabel dependen untuk penelitian ini adalah penggunaan informasi akuntansi, sedangkan variabel independen untuk penelitian ini adalah persepsi pemilik dan pengetahuan akuntansi. Hasil dari penelitian menunjukkan bahwa persepsi pemilik berpengaruh signifikan terhadap penggunaan informasi akuntansi dan pengetahuan akuntansi tidak berpengaruh signifikan terhadap penggunaan informasi akuntansi.

AFFECTING FACTORS AND THE ROLE OF TAX AUDIT IN INDONESIA

Anton Dwi Hartanto — 2025-02-10

The Directorate General of Taxation (DGT) conducts tax audits as a control measure for the self-assessment system in Indonesian taxation. The abundance of articles on tax audits in Indonesia encourages writers to thoroughly examine the literature from journals specializing in accounting and taxation. This research aims to analyze the factors that affect tax audits and the role of tax audits in Indonesia. The findings show that the information system, the competence of tax auditors, the independence of tax auditors, and tax audit policies affect tax audits. Tax audits play a role in tax compliance and tax revenue. It is anticipated that this research will help the DGT enhance the variables influencing tax audits and raise the quality of these audits.

DETERMINANTS OF FIXED ASSET REVALUATION DECISIONS WITH FIRM SIZE AS A MODERATING VARIABLE

Nur Havifa Safitri — 2025-02-10

This study uses firm size as a moderating variable to investigate how fixed asset revaluation decisions are impacted by fixed asset intensity, debt, liquidity, operating cash flow, and company growth. All of the study's objects are businesses in the financial industry that are listed on the IDX. Purposive sampling yielded 90 organizations with a total observation data of 450 based on the following criteria: companies listed on the IDX in 2019-2023, publishing complete annual reports in 2019-2023, having fixed assets consecutively during 2019-2023, and companies that use rupiah currency are 90 companies with a total observation data of 450. The collected data were analyzed using logistic regression and moderation regression analysis for hypothesis testing. The results showed that the decision to revalue fixed assets is influenced by both fixed asset intensity and liquidity, indicating that businesses with high fixed asset intensity and low liquidity are more likely to decide to revalue. Leverage, operating cash flow, or company development have no impact. This result suggests that elements influencing a firm's decision to revalue its fixed assets are not leverage, operating cash flow, or company growth. The impact of debt and liquidity on fixed asset revaluation choices is then reinforced by business size as a moderating element. The implications of this research indicate that the revaluation method can enhance the relevance and quality of the information presented in financial statements because the motivation for revaluing fixed assets is to obtain information related to the fair value of fixed assets. Management policies for evaluating fixed assets are one way to improve the company's performance.

PENGARUH GENDER, PENGALAMAN AUDITOR DAN BIG DATA ANALYTICS TERHADAP AUDIT JUDGMENT

Ruth Ruth — 2025-02-21

Kualitas audit, salah satunya sangat bergantung pada kualitas judgment yang dihasilkan oleh auditor. Tujuan penelitian ini adalah untuk mengetahui pengaruh gender, pengalaman auditor, dan big data analytics terhadap audit judgment. Di samping itu, penelitian ini ingin mengetahui pemahaman dari auditor yang belum menggunakan big data analytics mengenai manfaat, hambatan, dan urgensi penggunaan teknologi tersebut dalam proses audit. Penelitian ini bersifat kuantitatif, dengan jumlah sampel sebanyak 101 auditor yang bekerja di Kantor Akuntan Publik (KAP) di wilayah DKI Jakarta. Data primer dikumpulkan dengan metode purposive sampling melalui penyebaran kuesioner dan diolah menggunakan IBM SPSS versi 27.0. Hasil penelitian dengan menggunakan metode regresi linear berganda menyimpulkan bahwa gender tidak berpengaruh signifikan terhadap audit judgment. Sedangkan pengalaman auditor dan big data analytics berpengaruh signifikan terhadap audit judgment. Terdapat beberapa auditor yang masih belum memahami konsep big data analytics dan sebagian besar dari responden yang belum menggunakan big data analytics merasa belum ada urgensi untuk mengadopsi teknologi ini. Hambatan utama dalam penerapan big data analytics meliputi biaya investasi yang tinggi dan resistensi auditor dalam mempelajari teknologi baru. Berdasarkan hasil penelitian, diharapkan auditor dapat mengkombinasikan pengalaman yang dimilikinya dengan penggunaan teknologi seperti big data analytic sehingga kualitas audit judgement yang dihasilkan dapat lebih optimal.

KINERJA KEUANGAN PERUSAHAAN KESEHATAN DI BEI SEBELUM, SELAMA, DAN SESUDAH PANDEMI COVID-19

Michelle Victoria — 2025-02-21

The COVID-19 pandemic has impacted various economic sectors, including healthcare. During the pandemic, there was a surge in demand for healthcare products, accompanied by challenges such as supply chain disruptions and rising operational costs. After the pandemic, the sector faced declining demand for the products and challenges in adapting business strategies. These impacts influenced financial performance. This research aims to analyze differences in the financial performance of healthcare companies listed on the Indonesia Stock Exchange before, during, and after the pandemic. Financial performance is analyzed using liquidity, activity, debt, and profitability ratios to provide a comprehensive overview of the pandemic's impact on the sector. This quantitative research using an event study the COVID-19 pandemic. Data analysis is conducted using Wilcoxon Signed Rank test. The results show no differences in financial performance for liquidity, activity, debt, and profitability (Net Profit Margin and Return on Equity). However, profitability (Return on Assets) shows differences between the periods before and during the pandemic, as well as during and after the pandemic. This is attributed to the surge in demand for healthcare products during the pandemic, which improved financial performance, particularly profitability ratios. However, after the pandemic, some financial performance indicators, such as net profit margin and debt ratio, declined, reflecting the healthcare sector's adjustments to post-pandemic market conditions.

REMUNERASI DEWAN DIREKSI DAN PENGHINDARAN PAJAK: ANALISIS PERAN GENDER SEBAGAI VARIABEL MODERASI

Baiq Ridha Rahayu Maulidia — 2025-02-21

Penelitian ini bertujuan untuk menguji pengaruh remunerasi dewan direksi terhadap penghindaran pajak dengan gender sebagai variabel moderasi. Penelitian dilakukan terhadap 172 perusahaan wajib yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2023. Penelitian ini menggunakan metode kuantitatif dan metode analisis Moderated Regression Analysis (MRA) dengan menggunakan perangkat lunak SPSS 25. Hasil penelitian ini menunjukkan bahwa remunerasi dewan direksi berpengaruh negatif terhadap penghindaran pajak. Gender tidak mampu memoderasi pengaruh antara remunerasi dewan direksi terhadap penghindaran pajak. Implikasi dari penelitian ini adalah bahwa pemberian insentif yang lebih tinggi kepada dewan direksi dapat menjadi salah satu strategi untuk menekankan praktik penghindaran pajak dalam perusahaan. Hal ini menunjukkan bahwa kebijakan remunerasi yang transparan dan kompetitif dapat meningkatkan kepatuhan pajak perusahaan. Namun, karena gender tidak terbukti sebagai moderator, kebijakan yang berbasis pada keberagaman gender memerlukan pendekatan lain dalam kaitannya dengan perlakuan pajak perusahaan.

ANALISIS ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG), CORPORATE CASH HOLDINGS, DAN NILAI PERUSAHAAN

Bernadette Carmenita — 2025-03-07

Implementing environmental, social, and governance (ESG) activities is considered a consideration for current investments because ESG proves a company's responsibility to investors and the social environment. The application of ESG is thought to produce useful scores for investors and influence company value either directly or mediated by Corporate Cash Holdings (CCH). In contrast, with ESG, CCH can be controlled and create company legitimacy. This research is a quantitative study that examines the influence of ESG and CCH on company value as well as the influence of ESG on company value, with CCH as a mediator. The research objects used are non-financial sector companies listed on the IDX and divided into manufacturing and non-manufacturing sectors in the 2020-2022 period—the analysis technique uses multiple linear regression analysis methods and the Sobel test. The research results show that ESG has a significant influence on company value. Regarding the CCH variable, the results show a negative but significant effect on company value, while ESG has a positive and significant impact on company value through CCH as mediation.

APAKAH KEBERAGAMAN GENDER MEMODERASI PENGUNGKAPAN ESG DAN KINERJA PERUSAHAAN?

Widya Lestari — 2025-03-08

This study aims to examine the moderating role of gender diversity in the impact of ESG on firm performance. This research uses a sample of financial sector companies listed on the Indonesia Stock Exchange for 2012-2023. The sampling method applied is purposive sampling, resulting in 74 firm-year observations. The dependent variables in this study are firm performance, measured by accounting performance (ROA and ROE) and market performance (Tobin's Q). The independent variable is ESG disclosure, measured using ESG scores from the Datastream. This study also incorporates gender diversity as a moderating variable, measured by the proportion of females on the board of directors. Secondary data sources come from Datastream and company annual reports. The research results provide empirical evidence that gender diversity does not moderate the effect of ESG disclosure on company performance on ROE and Tobin's Q. However, gender diversity moderates ESG disclosure on company performance when proxied by ROA. This research implies that the proportion of female Board of Directors in the company strengthens corporate governance, improves the company's reputation, and increases the effectiveness of decision-making. On the other hand, it now considers non-financial information such as ESG and gender diversity when making investment decisions.

ANALISA FORMULASI AKUNTANSI NILAI ASET/KEKAYAAN DESA SE-PULAU LOMBOK

Raden Sapto Hendri BS — 2025-04-12

Aset desa merupakan topik krusial dalam keuangan desa. Analisa menjadi penting karena walaupun desa memiliki wilayah dengan potensi desa. Namun desa tidak memiliki penilai, karena bukan pemerintah yang terhubung dengan pusat. Akan halnya pemerintah daerah memiliki penilai aset, namun masih ada wilayah seperti hutan atau perairan yang antar kabupaten yang terkadang belum jelas batasnya. Padahal nilai aset harus tampil dalam Laporan Posisi Keuangan desa. Penelitian ini ditujukan untuk menganalisis nilai aset/kekayaan desa di Pulau Lombok, yang mencakup 4 kabupaten, yaitu Kabupaten Lombok Barat, Kabupaten Lombok Tengah, Kabupaten Lombok Timur, dan Kabupaten Lombok Utara. Hasil akhirnya adalah untuk analisa model/formulasi dan menghitung besar aset/kekayaan se-Pulau Lombok. Penelitian ini merupakan penelitian kualitatif analitis melalui analisa dokumen, wawancara, dan observasi. Hasilnya, pada 4 kabupaten, banyak aset desa yang belum clear nilainya, dikarenakan bukti kepemilikan yang belum berbentuk sertifikat, hanya berbentuk Letter C ataupun Petok D, nilai tanah ataupun bangunan maupun peralatan dan mesin yang juga belum clear nilainya karena masih harga perkiraan dan belum pernah dinilai ulang. Oleh karena itu, peneliti menyarankan adanya penilaian kembali oleh Tim Penilai Aset Desa dengan penilai dari Kantor Akuntan Publik.

PENGUNGKAPAN EMISI KARBON DAN GREEN ACCOUNTING TERHADAP PERFORMA PERUSAHAAN DENGAN PENGUNGKAPAN SDGs SEBAGAI VARIABEL PEMEDIASI

Laras Pratiwi — 2025-04-12

The disclosure of carbon emissions and the application of Green Accounting in corporate sustainability reports is voluntary. This means that companies have the freedom to disclose the extent of their role in environmental sustainability. This study aims to determine the effect of carbon emission disclosure and Green Accounting on company performance with the SDGS variable as a mediator. The sampling technique uses purposive sampling, which consists of 21 companies. The results of the data analysis concluded that the companies with the highest carbon emissions are companies in the infrastructure sector, the companies that incur the highest environmental costs are companies in the energy sector, carbon emissions disclosure has no effect on company performance, carbon emissions disclosure has no effect on SDGs disclosure, Green Accounting is having a significant impact on company performance, Green Accounting has a significant effect on SDGs disclosure, SDGs have a significant effect on company performance, SDGs are unable to mediate the impact of Green Accounting on company performance, and SDGs are unable to mediate the effect of carbon disclosure on company performance. The results of this study prove that the highest carbon-producing company does not automatically become the most responsible company for environmental management. This study has important implications for companies, the government, and investors in Indonesia. Companies are advised to implement Green Accounting and SDG disclosure as part of a long-term sustainability strategy to improve their financial performance and corporate image. To encourage businesses to be more environmentally friendly, the government needs to make rules and rewards stricter when it comes to lowering carbon emissions. We advise investors to weigh SDG disclosure alongside short-term financial performance when assessing a company's long-term performance.

MENGUKUR INKLUSI KEUANGAN DIGITAL PADA UMKM DENGAN MODIFIKASI MOBILE TECHNOLOGY ACCEPTANCE MODEL

Gusi Putu Lestara Permana — 2025-04-12

The Micro, Small, and Medium Enterprises (MSMEs) have demonstrated resilience and played a crucial role in saving Indonesia's economy during significant crises, such as the Covid-19 pandemic. Technology, especially in finance, can drive digital financial inclusion for MSMEs despite challenges. This study assesses digital financial inclusion in MSMEs through Payment Gateway, applying a modified Mobile Technology Acceptance Model (MTAM). Using purposive sampling, 100 MSME operators were surveyed, and data was analyzed with PLS-SEM. The findings highlight service usefulness, ease of use, intention, cost, and usage intensity significantly affecting Payment Gateway adoption in Denpasar's MSMEs. The study's implications suggest that MTAM offers valuable insights into the factors influencing Payment Gateway adoption, providing a basis for government and financial institutions to design programs supporting digital payment adoption and enhancing financial inclusion within MSMEs.

PENERAPAN UU HPP DAN BIAYA PEMASARAN PADA PERFORMA PERUSAHAAN SEKTOR PRIMER YANG TERDAFTAR PADA BEI

Rachmana Alwava — 2025-04-12

Pasca pandemi covid-19, perusahaan menghadapi tantangan untuk beradaptasi dengan pola pemasaran yang berbasis teknologi dan digital serta adanya perubahan regulasi perpajakan. Penelitian ini menganalisis dampak berlakunya UU HPP dan biaya pemasaran terhadap profitabilitas yang diukur dengan gross profit margin (GPM). Metode penelitian menggunakan pendekatan kuantitatif dengan populasi perusahaan sektor primer yang terdaftar pada BEI pada tahun 2020 hingga 2023 sebanyak 129 emiten dan teknik penentuan sampel menggunakan purposive random sampling dengan jumlah sampel 80 emiten. Pengujian data panel dilakukan menggunakan aplikasi stata 17. Hasil penelitian menunjukkan bahwa penerapan UU HPP tidak berpengaruh signifikan terhadap profitabilitas perusahaan sedangkan pembebanan biaya promosi memiliki pengaruh signifikan. Penelitian menunjukkan hasil konsisten setelah melalui uji ketahanan model dengan mengubah variabel GPM dengan return on asset (ROA) dan return on equity (ROE). Bagi perusahaan, hasil penelitian dapat memberikan gambaran dalam merespons kebijakan fiskal dan transformasi teknologi. Sedangkan bagi pemerintah, merupakan umpan balik atas kebijakan yang diambil.

THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON STOCK PRICE VOLATILITY: THE MODERATING ROLE OF TAX PAYMENT AND CEO POWER

Anis Oktavia — 2025-04-12

This study analyzes the influence of Corporate Social Responsibility (CSR) on stock price volatility by considering the moderating effect of tax payments and CEO power. The implementation of good CSR practices helps companies to maintain stock price fluctuations. The smaller the movement or fluctuation of stock prices, the lower the level of risk due to stock uncertainty. This study was conducted using a quantitative approach. The unit of analysis is manufacturing sector companies listed on the Indonesia Stock Exchange, consisting of 107 sample companies selected through a purposive sampling method with an observation period of three years from 2021 to 2023. Data analysis was performed using moderation regression and Eviews13. The results indicate that CSR practices affect stock price volatility. In addition, it is known that the role of tax payments can moderate the effect of CSR on stock price volatility. However, CEO power did not moderate the relationship between CSR and stock price volatility. This study supports the development of manufacturing companies implementing CSR practices to maintain stock price volatility. Good CSR practices can be used from an investor perspective to assess the risk of the company's shares.

ANALISIS DETERMINAN INTENSI DAN PERILAKU PENGGUNAAN CHATGPT DALAM PEMBELAJARAN AKUNTANSI

Putu Eka Dianita Marvilianti Dewi — 2025-04-12

Penelitian ini bertujuan untuk memahami faktor-faktor yang memengaruhi intensi dan perilaku penggunaan teknologi ChatGPT pada mahasiswa akuntansi di Provinsi Bali. Pada akhirnya dapat menciptakan ketergantungan berlebihan pada ChatGPT yang dapat berdampak negatif pada kemampuan berpikir kritis dan pemecahan masalah mahasiswa akuntansi. Variabel dalam kerangka model UTAUT dapat menentukan pengaruh terhadap intensi dan perilaku penggunaan ChatGPT pada mahasiswa akuntansi di Provinsi Bali, namun masih terdapat keterbatasan dalam komprehensifitas aspek keperilakuan. Oleh karena itu, penelitian ini mengembangkan model teori UTAUT menjadi UTAUT2 dengan tambahan variabel perceived risks dan trust untuk menutup celah penelitian sebelumnya. Penelitian ini mengeksplorasi variabel yang mencakup aspek performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, dan perceived risks, serta juga mencakup trust untuk menilai dampaknya terhadap intensi dan perilaku penggunaan ChatGPT. Pendekatan kuantitatif asosiatif digunakan untuk mengidentifikasi hubungan sebab-akibat antar variabel dengan metode SEM-PLS. Ada beberapa faktor yang dapat mempengaruhi intensi dan waktu penggunaan yaitu di antaranya Trust (Tr) dan Habit (Ha) yang memberikan pengaruh positif, variabel yang lain tidak memberikan pengaruh. Temuan diharapkan dapat memberikan kontribusi praktis bagi pengembangan atau adopsi teknologi AI di pendidikan akuntansi, khususnya untuk meningkatkan efektivitas pembelajaran mahasiswa.

PENGARUH PENGETAHUAN INVESTASI, PERCEIVED VALUE DAN RISIKO INVESTASI TERHADAP MINAT INVESTASI EMAS DIGITAL PT PEGADAIAN DENPASAR

Ketut Tanti Kustina — 2025-04-12

Advances in digital technology have significantly changed various aspects of life, including how individuals manage their finances. These technologies drive new lifestyles and create opportunities in the investment landscape. One of the popular investment instruments with low-risk characteristics is gold, which maintains the currency's value with zero inflation characteristics. In this context, PT Pegadaian Denpasar plays an essential role as a financial institution that offers digital gold investment through a reliable and accessible platform. This study aims to analyze the effect of perceived value, investment risk, and investment knowledge on interest in investing in digital gold at PT Pegadaian Denpasar. Using a quantitative approach, 100 respondents were asked to complete a questionnaire to collect primary data. IBM SPSS version 26 was used to analyze the data using multiple linear regression. The results show that interest in investing in digital gold is positively and significantly influenced by perceived value and investment expertise. In contrast, investment risk did not show a significant effect. The conclusion of this study emphasizes the importance of education and increasing the perceived value of digital gold investment to stimulate public interest. The findings from this study can serve as a guide for PT Pegadaian to create a more effective marketing and education strategy plan.

PERSEPSI GENERASI Z TERHADAP PENGGELAPAN PAJAK DIMODERASI SOSIAL MEDIA

Shinta Cahyaning Tri Pratiwi — 2025-04-13

Studi ini mempunyai maksud dalam mengeksplorasi bagaimana persepsi Generasi Z pada penggelapan pajak dapat dipengaruhi oleh media sosial sebagai variabel moderasi. Pendekatan yang diterapkan dalam studi ini bersifat kuantitatif. Pengumpulan data dilakukan dengan menggunakan kuesioner kepada 150 individu wajib pajak yang tergolong dalam Generasi Z, yaitu mereka yang lahir antara tahun 1996 hingga 2013 dan telah memiliki NPWP. Dalam analisis data, digunakan IBM SPSS 25 dan metode Moderated Regression Analysis (MRA). Studi ini menemukan bahwa persepsi Generasi Z berperan dalam menekan praktik penggelapan pajak. Kemudahan akses terhadap informasi membuat mereka menyadari bahwa tindakan tersebut merupakan sesuatu yang tidak benar. Selain itu, media sosial memperkuat pengaruh persepsi Generasi Z terhadap penggelapan pajak. Dengan keterbukaan yang dimiliki oleh Generasi Z, ditambah dengan pemanfaatan media sosial oleh Direktorat Jenderal Pajak (DJP), informasi mengenai perpajakan dan praktik kecurangan pajak semakin mudah dijangkau oleh mereka. Media sosial memainkan fungsi yang krusial untuk memajukan pemahaman Generasi Z terhadap isu penggelapan pajak, akibatnya dapat mengurangi kecenderungan mereka dalam melakukan tindakan tersebut.

PENGARUH KEBERAGAMAN GENDER DALAM DEWAN DIREKSI TERHADAP HARGA SAHAM: BUKTI DARI INDUSTRI ENERGI DI INDONESIA

Adek Wahyu Nugroho — 2025-04-14

Riset pada kali ini mengkaji dampak keberagaman gender di dewan direksi pada harga saham perusahaan sektor energi yang terdaftar di BEI periode 2018-2022. Analisis regresi diketahui bahwa perbedaan gender di dewan direksi berpengaruh signifikan terhadap harga saham, baik sebelum maupun setelah memasukkan variabel kontrol yaitu ROA. Temuan studi mengindikasikan bahwa rata-rata harga saham sebesar 0,7442 USD dan diversitas gender dewan sebesar 0,2085. Uji asumsi klasik memastikan data berdistribusi normal, tidak terjadi multikolinearitas, dan tidak ada heterokedastisitas. Temuan ini mengindikasikan bahwa kehadiran perempuan di dewan direksi meningkatkan kepercayaan investor dan nilai saham perusahaan, menekankan pentingnya kesetaraan gender dalam pengambilan keputusan strategis perusahaan. Penelitian ini memberikan kontribusi signifikan terhadap literatur tata kelola perusahaan di pasar berkembang seperti Negara Indonesia.

GOOD SCHOOL GOVERNANCE: DAPATKAH SISTEM INFORMASI PENGADAAN DI SEKOLAH MEMODERASI DETERMINAN PERFORMANCE BUDGETING?

Endar Pituringsih — 2025-04-21

In this study, we will examine the following relationship: that between Performance Budgeting and Good School Governance, that between Performance Budgeting and the organizational culture management system, and that between Performance Budgeting and the management control system and organizational culture, as moderated by SIPLah. A total of 204 high schools on Lombok Island participated in this study. Using a combination of the Slovin formula and a purposive sampling technique, 201 respondents from 67 high schools made up this research sample. With the Aid of Smart PLS Version 4.0, The Research Data was subsequently analyzed using PLS-SEM. This Study's Findings Suggest That High School Budgeting Performance Can Be Positively Affected by Management Control Systems and Organizational Culture and That Use of SIPLah Does Not Diminish This Effect. According to this study's findings, Performance Budgeting Also Positively Affects Good School Governance. This means high schools on Lombok Island can achieve better school governance by enhancing their management control systems and cultivating a positive organizational culture, leading to better budgeting performance.