Berkala Akuntansi Dan Keuangan Indonesia

Journal Information
ISSN / EISSN: 24599581 / 24604496
Total articles ≅ 95

Latest articles in this journal

, Wirmie Eka Putra, Fitrini Mansur
Berkala Akuntansi Dan Keuangan Indonesia, Volume 8, pp 38-62;

The main objective of this research is to analyze the effect of the level of information on digitalization and corporate social responsibility to firm value. Studies on property and real estate sector companies listed on the IDX for the 2019-2021 period. This type of research is quantitative research. The sampling technique used purposive sampling method and obtained a sample of 39 companies. This study use secondary data such are annual report and sustainability report. The data analysis method in this study used multiple regression analysis using SPSS version 26. The results showed that the level of information about digitalization and corporate social responsibility had influences to firm value with significance level of 0,000. In partially, the level of information about digitalization had influences to firm value with significance level of 0,001. While corporate social responsibility had effect to firm value with significance level of 0,000.
Berkala Akuntansi Dan Keuangan Indonesia, Volume 8, pp 63-79;

Persaingan di dunia usaha saat ini, semakin ketat dan kompetitif dimana perusahaan dituntut untuk mampu mempertahankan usahanya serta perusahaan juga dituntut untuk lebih cermat dalam mengelola perusahaannya untuk mencapai keuntungan yang optimal. Penelitian ini bertujuan untuk menganalisis pengaruh GCG dan CSR terhadap profitabilitas dengan umur perusahaan sebagai variabel moderasi pada perusahaan pertambangan dan perkebunan yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang digunakan yaitu 26 perusahaan pertambangan dan perkebunan dengan 3 tahun periode pengamatan sehingga total sampel sebanyak 78 amatan. Jenis penelitian yang digunakan adalah kausalitas dengan pendekatan kuantitatif serta menggunakan sumber data sekunder. Data tersebut diuji dan dianalisis menggunakan SEM (Structural Equation Model) dengan program WarpPLS. Hasilnya menunjukkan bahwa GCG yang diproksikan menggunakan ukuran dewan komisaris dan CSR tidak berpengaruh terhadap profitabilitas dan sebaliknya GCG yang diproksikan dengan komite audit memiliki pengaruh positif terhadap profitabiitas. Hasil selanjutnya, umur perusahaan memperlemah hubungan antara ukuran dewan komisaris terhadap profitabilitas dan umur perusahaan tidak dapat memoderasi hubungan komite audit terhadap profitabilitas akan tetapi, umur perusahaan mampu memperkuat hubungan CSR terhadap profitabilitas.
, Falikhatun
Berkala Akuntansi Dan Keuangan Indonesia, Volume 8, pp 1-21;

Purpose – This study aims to highlight the importance of complying with the ethical standards issued by (AAOIFI) in activating the governance of Islamic banks and financial institutions. Design/methodology/approach – The descriptive analytical approach was used in the study of ethical standards and governance issued by (AAOIFI) with a review of empirical and descriptive studies related to this subject to derive the importance of compliance with these standards in the governance of Islamic financial institutions, which differ in their philosophy from other conventional institutions. Findings – The study concluded that ethical standards have a significant and essential impact on activating Islamic governance in Islamic financial institutions as one of the foundations of Islamic law from which they derive the reason for their existence and public confidence in them. Originality/value – This study fills in the gaps related to the study of the direct and mutual relationship between ethics and governance in Islamic financial institutions and opens the door to more comprehensive studies on this subject.
Berkala Akuntansi Dan Keuangan Indonesia, Volume 8, pp 80-99;

This study aims to empirically prove the effect of top executives' characteristics toward earnings management in the sub-sector of property, real estate, wholesale, and retail trade companies listed on the IDX from 2018 to 2019. The top executives' characteristics are proxied by their expertise and busyness measured by accounting and financial formal educational background the as well as interlocking directorship. The absolute value of discretionary accruals was used to measure the earnings management. Meanwhile, 220 observations were obtained through a purposive sampling technique. The results showed that top executive expertise is negatively related to earnings management. The control variables, company size, and family ownership negatively affected earnings management; however, audit quality has no significant relationship.
Akhmad Kusuma Wardhana, , Hasna Fauziana
Berkala Akuntansi Dan Keuangan Indonesia, Volume 8, pp 22-37;

Indonesia had a potential for Islamic investment development because of its biggest number of Muslims in the world. Islamic investment through the sharia capital market was positive even during the pandemic of COVID-19. This study has a purpose to observe the correlation between topic-related Islamic investment in Indonesia along with the shift of trend of topics before and during COVID-19. There were 1072 samples gathered from Scopus website with keyword “Islamic”, “investment”, and “Indonesia”. The data were analyzed using bibliometric method. This study used Vosviewer and R Studio to analyzed the data. The result showed that there were correlation between
, Dony Abdul Chalid
Berkala Akuntansi Dan Keuangan Indonesia, Volume 8, pp 123-141;

Charisma is a personal characteristic of a person that makes others view them as a leader. Some prior studies on CEO charisma and financial performance found a positive relationship between CEO charisma and their firm’s performance, especially during conditions of uncertainty. This study seeks to find the impact of CEO’s charisma on Indonesian firms’ financial performance, using firm risk as the uncertainty condition. This study picked some firms from IDX80 because the firms in that index are believed to have a higher market capitalization and more known by the public, thus giving the possibility of more news coverage. CEO’s charisma is calculated by doing text analysis on articles discussing these CEOs. Firm performance measures used were ROA and Tobin’ s Q. This study used firm risk measured from beta and epsilon of CAPM as a moderating variable to find whether firm risk act as a moderator to increase the effect of CEO’s charisma on firm performance. Panel data regression was used to determine relationship between the variables. This study found a positive and significant relationship between charisma and firm performance when Tobin’s Q was used as a dependent variable and firm-specific risk was included in the regression. However this study found no significant moderating variable by firm risk on the relationship between CEO charisma and firm performance.
Berkala Akuntansi Dan Keuangan Indonesia, Volume 8, pp 100-122;

The performance or capacity of MSMEs in Indragiri Hilir Regency is estimated to decline so that it has a major impact on development and efforts to improve business performance, these problems have resulted in a decrease in business transactions so that it has an impact on profits or profits for the businesses that are run difficult to develop, and even many businesses are experiencing problems. bankruptcy or closing. Quantitative research is the focus of this research, and basically research is to examine the effect of gender equality, human capital, government policies, and business strategies on MSME performance. The samples used or used were 213 MSMEs and then analyzed using warp PLS version 8.0. The results of the study conclude that gender equality and business strategy have a positive effect on the performance of MSMEs. Human capital and government policies have a significant positive effect on the performance of MSMEs
, Reyhan Ario Bramantio
Berkala Akuntansi Dan Keuangan Indonesia, Volume 8, pp 142-156;

This paper aims to study the impact of audit fees on companies' ability to access finance by reducing their capital constraints. This study employs a dataset of listed non-financial Indonesian companies from 2016 to 2020. Unlike previous studies, which mostly examined this phenomenon in developed economies, this paper focuses on a country with a two-tier corporate governance model where the capital market is not a major source of financing and the disclosure of audit fees is still voluntary. In such a setting, the decision to disclose audit fees is in the hand of the companies' management, and various motivations behind the decision will differently impact different users of financial information. This paper focuses on whether the information related to audit fees is a good signal for capital providers. Following the limited attention theory, this study argues that capital providers will consider the information about audit fees as a more reliable proxy for audit efforts that subsequently affect their investment decision. The hypothesis is that audit fees are negatively associated with companies' financial constraints. The findings indicate that capital providers see higher audit fees as signals of high-quality audits that enhance the credibility of financial statements and positively impact companies' access to finance. Key Words: Audit Fees, Capital Constraint, Access to Finance, Audit Quality, Limited Attention Theory
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