Jurnal Akuntansi dan Governance Andalas

Pengaruh Diversifikasi Industri Terhadap Manajemen Laba Dengan Komisaris Independen Sebagai Variabel Moderasi

Siti Mutmainah — 2022-12-07

The purpose of this study is to examine the effect of industrial diversification on earnings management with independent commissioner as a moderating variable. The independent variable used in this study is industrial diversification measured using 1-Herfindahl Hirschman Index (1-HHI). The dependent variable in this study is earnings management which is measured using absolute discretionary accruals from the modified Jones model. Later, the moderating variable of independent commissioner is measured using three proxies that is the proportion of independent commissioners, the average level of attendance of meetings, and educational background.

The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This study used purposive sampling method to collect the data and obtain a total of 108 research samples consisting of 27 companies for 4 years. The test analysis used multiple linear regression analysis models and moderated regression analysis (MRA).

The result of this study indicates that industrial diversification has a significant positive effect on earnings management. Then, the proportion of independent commissioners and the average level of attendance of independent commissioners in meetings cannot weaken the relationship between industrial diversification and earnings management. Meanwhile, the educational background of independent commissioners can weaken the relationship between industrial diversification and earnings management.

Analisis Penerapan Prinsip Materialitas Standar GRI pada Penyusunan Laporan Keberlanjutan : Studi pada Perusahaan yang Mendapatkan Peringkat Dalam Ajang Asia Sustainability Reporting Rating (ASRRAT) 2020

Ihsani Mazelfi — 2022-12-07

Penelitian ini bertujuan untuk mengetahui penerapan prinsip materialitas dalam penyusunan laporan keberlanjutan menggunakan Standar GRI. Populasi dalam penelitian ini adalah laporan untuk perusahaan yang mendapat peringkat dalam ajang Asia Sustainability Reporting Rating (ASRRAT) 2020. Pengumpulan data dengan mengakses website resmi perusahaan yang mendapatkan rating. Studi ini menggunakan kerangka pedoman pelaporan keberlanjutan Standar GRI. Hasil identifikasi menunjukkan bahwa perusahaan yang dinilai pada tahun 2020 mengungkapkan lebih banyak aspek yang dianggap material dibandingkan tahun sebelumnya. Hasil ini menunjukkan bahwa perusahaan menambahkan lebih banyak topik material ke laporan keberlanjutannya dari tahun ke tahun.

Pengaruh Sales Growth, Inventory dan Operating Capacity Terhadap Cash Holding

Budi Prasetiyo — 2022-12-07

This study aims to determine the effect of sales growth, inventory, and operating capacity on cash holding in mining companies listed on the Indonesia Stock Exchange. The sample was determined based on the purposive sampling method of 31 companies during 2015-2019. The data source used is in the form of financial reports for 2015-2019 and 2014 financial reports are needed to help calculate the sales growth variable so that 155 data are obtained. Data is obtained from Indonesian Stoke Exchange (IDX). Data analysis techniques used Multiple Linear Regression. The results of this study indicated that the sales growth and inventory variables had a negative and insignificant effect on cash holding and operating capacity had a significant positive effect on cash holding

MSMEs Debt Financing Decisions in West Sumatera, Indonesia During Covid-19 Pandemic

indah permata suryani — 2022-12-07

This Paper develops an empirical taxonomy of debt Financing Decisions of MSMES In Padang City by performing a cluster analysis including This literature has shown that one of the problems that often become an obstacle to the development of micro, small, and medium enterprises (SMEs) is very difficult to get access to finance and capital. Eventhough there are several scheme offered by Government to support MSMEs during Pandemi, in the practice for the rural areas. The objective might be not successful. This study will shed the light type of debt financing decisions implement by MSMEs in Padang During pandemic Covid-19. Furthermore, the SME financing can be categorized based on type of the firm including size and profitability. This study is to focusing which type of debt financing decision is utilized by MS in West Sumatera During covid-19 pandemic especially related to bank loans and other schemes provided. To do this MSMEs data from certain Communities in West Sumatera are used. The collecting data process was obtained through online questionnaires distributed to more than 100 MSMEs. The findings from the survey show that the legal type size of the firm influence the decision to apply for debt financing but the age of MSMEs do not affect by the debt financing decision used by MSMEs.

Keywords: Debt Financing, Access to Finance, Micro and Small Medium Entreprises

Pengaruh Akuntabilitas dan Transparansi terhadap Pengelolaan Penyaluran Bantuan Sosial Pangan Non Tunai Tahun 2021 (Studi Kasus di Kecamatan Jambi Luar Kota Kabupaten Muaro Jambi)

Riski Hernando — 2022-12-07

Penelitian ini bertujuan untuk mengetahui apakah Akuntabilitas dan Transparansi berpengaruh terhadap Pengelolaan Penyaluran Bantuan Sosial Pangan Non Tunai di Kecamatan Jambi Luar Kota. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Penelitian ini menggunakan alat analisis SPSS 25.0 for Windows melalui analisis data dengan menggunakan uji validitas, uji reliabilitas, uji asumsi klasik dan uji hipotesis. Populasi dalam penelitian ini adalah seluruh masyarakat desa di Kecamatan Jambi Luar Kota, Pengambilan sampel dalam penelitian ini menggunakan teknik Purposive sampling dengan kriteria yang ditentukan. Hasil penelitian ini menunjukkan bahwa Akuntabilitas dan Transparansi berpengaruh positif terhadap Pengelolaan Penyaluran Bantuan Sosial Pangan Non Tunai di Kecamatan Jambi Luar Kota. Serta Akuntabilitas dan Transparansi secara Bersama-sama mempunyai hubungan yang positif terhadap Pengelolaan Penyaluran Bantuan Sosial Pangan Non Tunai di Kecamatan Jambi Luar Kota.