Vokasi : Jurnal Riset Akuntansi

Dampak Kepemilikan Ponsel terhadap Pendapatan Petani: Bukti dari Mikrodata di Indonesia

Al Muizzuddin Fazaalloh, Silvi Asna Prestianawati, Moh. Athoillah — Sat, 04 May 2024 00:00:00 +0000

Farmers in Indonesia play a crucial role in providing staple foods for the community. However, the welfare of farmers remains an unresolved issue to date. With the advancement of technology, collaboration between agricultural activities and the utilization of technology such as mobile phones should be possible, which can increase farmers' income. This study aims to analyze how mobile phone ownership among farmers can improve the welfare of farmers in Indonesia. Using microdata sourced from the World Bank's Global Financial Inclusion Index, this research employs Ordered Logistic Regression to analyze the data. The results of the data analysis indicate a significant tendency of variables such as gender, age, farmers' residential location, and savings behavior towards increasing farmers' income associated with farmers' mobile phone ownership. With the significance generated from these variables, this study can serve as a basis for agricultural stakeholders and policymakers to determine more beneficial agricultural strategies and strengthen policies that can improve farmers' welfare in the current digital era.

Pengaruh Pengungkapan Emisi Karbon, Biaya Lingkungan, dan Good Corporate Governance terhadap Nilai Perusahaan

Ida Ayu Kade Pradnyawati, Desak Nyoman Sri Werastuti — Sat, 04 May 2024 00:00:00 +0000

This research aimed to determine the effect of disclosure of carbon emissions, environmental costs, and good corporate governance on company value. The grand theories used were the Signaling Theory and Regulation Theory. This type of research was quantitative, using multiple linear regression analysis. The research used secondary data originating from financial reports and movements, with a population of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 - 2022. The number of samples in this research was 16 companies. Samples were taken using a purposive sampling method based on certain criteria, namely obtaining positive profits and publishing sustainable reports during consecutive research years. Data processing was carried out with the help of the SPSS v.23 for Windows application. The research findings are as follows: (1) carbon emission disclosure negatively and insignificantly influences firm value, (2) environmental costs negatively and insignificantly influence firm value, and (3) good corporate governance positively and insignificantly influences firm value.

Pengaruh Investment Opportunity Set, Ukuran Perusahaan, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI (Tahun 2019-2021)

Clarisa Gita Dewi, I Gusti Ayu Purnamawati — Sat, 04 May 2024 00:00:00 +0000

This research aims to examine the influence of investment opportunity set, company size, and company growth partially and simultaneously on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. This research uses quantitative methods. This research uses secondary data. The number of samples used was 60. The samples in this study analyzed the data using SPSS version 25. The data analysis techniques used in this research included: Descriptive statistical analysis, then carrying out classical assumption tests in the form of normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation. The results obtained from this research are: (1) Investment Opportunity Set (X1) has a positive effect on Company Value (Y); (2) Company size (X2) has a positive effect on company value (Y); (3) Company Growth (X3) has a positive effect on Company Value (Y); (4) Investment Opportunity Set (X1), Company Size (X2), and Company Growth (X3) have a positive effect on Company Value (Y)

Pengaruh Total Quality Management (TQM) terhadap Kinerja Keuangan dengan Kualitas Kinerja Pegawai sebagai Variabel Moderasi pada PT. Bank Pembangunan Daerah Bali di Buleleng

Kadek Vina Ary Apriana, I Putu Hendra Martadinata — Sat, 04 May 2024 00:00:00 +0000

This research aims to determine the effect of Total Quality Management (TQM) on Financial Performance with Employee Performance Quality as a Moderating Variable at PT. Bali Regional Development Bank in Buleleng. This research is quantitative research using primary data obtained from questionnaires and measured using a Likert scale. The population in this study were all BPD employees in Buleleng. The sampling technique in this research used a purposive sampling method. Using a sample with a total of 96 respondents. Data analysis in this research uses descriptive analysis, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing with the help of the PLS program. The results of this research show that: (1) Total Quality Management (TQM) has a significant positive effect on financial performance and (2) The quality of employee performance can moderate the effect of Total Quality Management (TQM) on financial performance in a significantly positive way.

Pengaruh Struktur Modal, Peluang Pertumbuhan, dan Produk Domestik Bruto terhadap Profitabilitas pada Perusahaan Pembiayaan yang Terdaftar di BEI Periode 2020-2022

Agri Sativani, Luh Gede Kusuma Dewi — Sat, 04 May 2024 00:00:00 +0000

This research aims to analyze the effect of capital structure, growth opportunity, and Gross Domestic Product on profitability. The research type is associative quantitative research. The data used is secondary data from the company’s annual report that can be accessed through the official website of Indonesia Stock Exchange, namely www.idx.co.id and the official website of Central Bureau of Statistics (Indonesia), namely www.bps.go.id. The research population is all multifinance companies listed in Indonesia Stock Exchange for 2020-2022 period, as many as 25 companies. Based on the purposive sampling method, there are 12 multifinance companies as a research sample. The data obtained were then tested and analyzed by descriptive statistical analysis, classical assumption testing, as well as hypothesis testing by software of SPSS 26 version. The results of this research can be showed that: (1) capital structure does not affect profitability; (2) growth opportunity has a negative and significant effect on profitability; (3) Gross Domestic Product has a positive and significant effect on profitability; and then (4) capital structure, growth opportunity, and Gross Domestic Product simultaneously affect profitability.

Pengaruh Growth, Leverage, Profitabilitas, Free Cash Flow, dan Kepemilikan Institusional terhadap Manajemen Laba pada Perusahaan Sektor Keuangan yang Terdaftar di BEI

I Putu Suwidi Astawa, Ni Kadek Sinarwati — Sat, 04 May 2024 00:00:00 +0000

Profit management is the act of managing the company's financial statements through the selection of certain accounting policies with the aim of increasing net profit and company value in accordance with management expectations. This study aims to analyze the effect of growth, leverage, profitability, free cash flow, and institutional ownership on profit management. This research was conducted on financial sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling method of this study is by purposive sampling in accordance with predetermined criteria and obtained samples of 53 companies. The data in this study is secondary data derived from financial statements that have been published during the research year. The results of the analysis show that partial growth, leverage, profitability, free cash flow have a positive effect on profit management, this means that the higher the partial growth, leverage, profitability, free cash flow, the profit management practice will increase. While institutional ownership negatively affects profit management, this means that the more institutional ownership increases, the lower the profit management action.

Pengaruh Literasi Keuangan, Kontrol Diri dan Perilaku FoMO terhadap Perilaku Pengelolaan Keuangan (Studi Kasus Mahasiswa Prodi Akuntansi FE Undiksha)

Gst Ag Ayu Pt Ratna Widiantari; Gst. Ayu Ketut Rencana Sari Dewi,S.E.,M.Si — Sat, 04 May 2024 00:00:00 +0000

The aim of this research is to determine the influence of Financial Literacy, Self-Control and FoMO Behavior on Financial Management Behavior (Case Study of Undiksha FE Accounting Study Program Students). This research design is quantitative research. The type of data used in this research is quantitative data. The data sources in this research are secondary data and primary data. The population used in the research were active students of the 2019-2021 Bachelor of Accounting study program. The sample determination method uses Proportionate Stratified Random Sampling. The number of samples in this study was 261 active students of the 2019-2021 Bachelor of Accounting study program. The test results state that the Financial Literacy variable has a positive and significant effect on Financial Management Behavior, the Self-Control variable has a positive and significant effect on Financial Management Behavior and the FoMO variable has a negative and significant effect on Financial Management Behavior

Pengaruh Sistem Informasi Akuntansi Manajemen dan Pemanfaatan Teknologi Informasi terhadap Kinerja Manajerial

I Gede Pramudja Harja Winata Winata, Ni Wayan Yulianita Dewi — Sat, 04 May 2024 00:00:00 +0000

This research aims to examine the influence of Management Accounting Information Systems and the Use of Information Technology on Managerial Performance (Empirical Study in Hotels in Buleleng Regency). This research is quantitative research using primary data obtained through data collection techniques using questionnaires. The population in this study was 153 hotels in Buleleng Regency which were then selected using Purposive Sampling criteria to adapt to the phenomenon that occurred in this research, namely the researcher chose 3 star hotels and below in Buleleng District and Gerokgak District because the hotels in these districts had the most bankruptcies or closures. while so the final sample in this study was 64 hotels. The data analysis techniques used in this research consist of validity tests, reliability tests, loading factors, outer models (convergent validity, discriminant validity, composite reliability) and inner models (R-Square, path coefficients and their significance). The results obtained are that the management accounting information system has a positive effect on managerial performance, and information technology has a positive effect on managerial performance. For the coefficient of determination test results, it is known that the independent variable in this study is able to explain the dependent variable Managerial Performance by 84.5% while the rest is explained by other variables that are not yet included in the model.

Pengaruh Pengungkapan Corporate Social Responsibility, Komisaris Independen, dan Kepemilikan Manajerial terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

Winarty Olivia Br. Lumban Gaol, Ni Luh Gede Erni Sulindawati — Sat, 04 May 2024 00:00:00 +0000

This study aims to analyze the effect of Corporate Social Responsibility disclosure, Independent Commissioners, Managerial Ownership, on Company Value in coal sub sector companies in 2020-2022. This type of research is quantitative research using secondary data obtained through the the company’s annual financial statements. The population of this study is the coal sub sector companies listed on the Indonesia Stock Exchange, using a purposive sampling method to determine the sample. Samples that meet the criteria is 14 companies with a total of three years of observation, namely 2020-2022, so the number of samples obtained is 42. The data analysis technique is multiple linear regression analysis using SPSS 23.0 for windows. The results show that corporate social responsibility has a positive but not significant effect on company value, independent commissioners has positive but no significant effect on company value, managerial ownership has a positive and significant effect on company value. And corporate social responsibility, independent commissioners and managerial ownership has a simultaneously effect on company value.

Pengaruh Ukuran KAP, Fee Audit, dan Financial Distress terhadap Audit Delay

Ni Komang Natia Rahayu, Ni Luh Gede Erni Sulindawati — Sat, 04 May 2024 00:00:00 +0000

The purpose of this study is to determine empirically related to the effect of the size of public accounting firms, audit fees, and financial distress on audit delays in companies in the trade, services and investment sectors that have been listed on the Indonesia Stock Exchange in 2020-2022. The quantitative approach is this type of research using secondary data sources obtained from the company's financial statements through the official IDX website. Sampling using purposive sampling techniques so that samples that meet the criteria amounted to 127 companies. The analysis method was carried out by descriptive statistical tests, structural equation modeling-partial least square (SEM-PLS) and hypothesis testing (bootstrapping) using the Smart PLS application version 3.0. The results obtained from this study include (1) the size of KAP has a negative and significant effect on audit delay, (2) audit fees have a negative and significant effect on audit delay, and (3) financial distress has no effect on audit delay.

Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Financial Distress Akibat Pandemi Covid-19 pada Perusahaan Properties dan Real Estate yang Terdaftar di BEI pada Tahun 2019-2022

Ghozaly M. Rega, Ni Wayan Yulianita Dewi — Sat, 04 May 2024 00:00:00 +0000

This research aims to determine the influence of Good Corporate Governance and Financial Performance on Financial Distress Due to the Covid-19 Pandemic in Property and Real Estate Companies Listed on the IDX in 2019-2022. This research is quantitative research using secondary data obtained from the official IDX website and also from the official websites of related companies and measured using a ratio scale. The population in this research is all Property and Real Estate Companies registered on the IDX in 2019-2022. The sampling technique in this research used a purposive sampling method. Using a sample of 20 Properties and Real Estate companies listed on the IDX in 2019-2022. Data analysis in this research used descriptive analysis, classical assumption testing, multiple linear regression analysis and hypothesis testing with the help of the SPSS version 25.0 program. The results of this research show that: (1) Institutional Ownership has no effect on Financial Distress, (2) Managerial Ownership has no effect on Financial Distress, (3) Current Ratio has a positive effect on Financial Distress, (4) Quick Ratio has a positive effect on Financial Distress, and (5) Total Asset Turnover has no effect on Financial Distress

Pengaruh Digitalisasi UMKM, Persepsi Atas Informasi Akuntansi dan Prinsip Going-Concern terhadap Efektivitas Pelaporan Keuangan UMKM Sesuai SAK EMKM

Putu Diah Pradnya Paramitha Pradnya, Gede Adi Yuniarta — Sat, 04 May 2024 00:00:00 +0000

The purpose of this study is to empirically examine the partial effects of digitalization of SMEs, perceptions of accounting information, and the going-concern principle on the effectiveness of financial reporting in accordance with SAK EMKM in SMEs in Buleleng Regency. The study used active SMEs that have been operating in Buleleng Regency for at least one year as research subjects. A quantitative approach was used, data were collected through questionnaires, analyzed using multiple linear regression analysis and hypothesis testing by SPSS version 20 for Windows. The sample was determined using the Purposive Sampling method, and 100 respondents were obtained. The results indicate that (1) digitalization of SMEs has no significant effect on the effectiveness of financial reporting in accordance with SAK EMKM, (2) perceptions of accounting information have a significant effect on the effectiveness of financial reporting in accordance with SAK EMKM, and (3) the going-concern principle has a significant effect on the effectiveness of financial reporting in accordance with SAK EMKM.

Pengaruh Anggaran Kas, Modal Kerja, dan Financial Leverage terhadap Pendapatan Usaha

I Gst Ayu Agung Ari Pradnyan Sinta Dewi, I Gede Putu Banu Astawa — Sat, 04 May 2024 00:00:00 +0000

This research aims to determine the effect of cash budget, working capital and financial leverage on MSME business income in Buleleng District. The research that will be used in this research is quantitative research. Data collection was carried out by distributing questionnaires and then the data was processed using the SPSS application. The collected data will be tested using descriptive statistical analysis, instrument testing, classical assumption testing and hypothesis testing. The total number of respondents was 240 MSMEs in the trade sector in Buleleng District. The research results showed that (1) Cash Budget (X1) obtained a significant probability value of t of 0.000, which means it was smaller than 0.05 and B had a positive sign of 0.734. So the cash budget variable has a positive and significant effect on MSME business income. (2) Working Capital (X2) obtained a significance probability value of t of 0.001, which means it is smaller than 0.05 and B has a positive sign of 0.317, which means that working capital has an effect on MSME business income. (3) Financial Leverage (X3) obtained a significance probability value of t of 0.000, which means it is smaller than 0.05 and B has a positive sign of 0.366, which means financial leverage has a positive and significant influence on MSME business income.

Pengaruh Moralitas Individu, Budaya Organisasi, Good Corporate Governance Dan Ineffective Monitoring terhadap Kecendrungan Kecurangan Akuntansi pada LPD Se-Kecamatan Seririt

Bagus Yudianto Nugroho, Nyoman Ayu Wulan Trisna Dewi — Sat, 04 May 2024 00:00:00 +0000

This study aims to determine individual morality, organizational culture, good corporate governance and ineffective monitoring of the tendency of accounting fraud in LPDs in Seririt District. This research uses descriptive quantitative method. The study population was all LPDs in Seririt District, totaling 25 LPDs and with a total of 100 LPD administrators. In this study, the researcher used a sampling technique, namely purposive sampling. The sample used is 84 people. Data collection techniques by conducting observation and questionnaires. The data from this research instrument were collected and then tested for data quality by instrument testing (validity and reliability test), classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), and hypothesis testing (multiple linear regression analysis, partial significance test (statistical test). t) and the coefficient of determination test). The results of this study indicate that individual morality, organizational culture, good corporate governance and ineffective monitoring partially have a positive and significant effect on the tendency of accounting fraud.

Pengaruh Kualitas Laporan Keuangan, Debt Maturity dan Tangibility Terhadap Efisiensi Investasi Pada Perusahaan Food and Baverage yang Terdaftar di Bursa Efek Indonesia

Putu Selbita Gea Serima, Lucy Sri Musmini — Sat, 04 May 2024 00:00:00 +0000

This research was conducted to examine the following effects (1) Knowledge of taxpayers on motor vehicle tax compliance. (2) Tax sanctions against motor vehicle taxpayer compliance. (3) Drive thru SAMSAT system for motor vehicle tax compliance. This research uses the type of causal associative research. Associative research is research that serves to explain the relationship between two or more variables and causal (cause and effect) is a form of relationship between two or more variables that influence each other. The results in this study indicate that the variable taxpayer knowledge (X1) has a positive and significant effect on motor vehicle taxpayer compliance, tax sanctions (X2) has a positive and significant influence on motor vehicle taxpayer compliance, and the SAMSAT drive thru system (X3) has a positive and significant influence on motor vehicle tax compliance.