Jurnal Pendidikan Akuntansi dan Keuangan
JPAK: Jurnal Pendidikan Akuntansi dan Keuangan published by Program Studi Pendidikan Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia with registered number e-ISSN 2656-3266 and p-ISSN 2337-408X (Print). It is published twice a year in January and July. Jurnal Pendidikan Akuntansi dan Keuangan Publishes papers in the field of accounting and finance of Education that give a contribution to the development of accounting education, accounting science, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics includes: Accounting Education, Accounting Management, Accounting Finance, Accounting Public Sector, Shariah Accounting, Information Technology in Accounting, Auditing, Professional Ethics, Banking and Finance. Editorial Team welcome submissions of papers describing researchers, practitioners, regulators, students, and other parties interested in the development of accounting education, accounting science and finance. Jurnal Pendidikan Akuntansi dan Keuangan accepts manuscripts of either quantitative research, qualitative research, mix method research, and Research and Development (R&D) written in English. Digital Object Identifier. Jurnal Pendidikan Akuntansi dan Keuangan Cooperation with the Indonesian Institute of Accountants Compartment of Accountant Educators (IAI KAPd) and the Indonesian Professional Alliance of Accounting Educators (Aprodiksi)
The Impact of Implementing PSAK 116 on the Financial Performance of Transportation Sub-Sector Companies Listed on the Indonesian Stock Exchange
The process of aligning Indonesian accounting standards with International Financial Reporting Standards (IFRS) is currently ongoing in Indonesia. On January 1, 2020, Indonesia implemented PSAK 73 (currently Named PSAK.116), an adaptation of IFRS 16 specifically for lease accounts. The adoption of this PSAK profoundly impacts companies that primarily acquire their assets through lease arrangements. Conversely, numerous firms in the Transportation Sub Sector in Indonesia often use leasing as a means of obtaining their assets. Additionally, it includes four measured financial ratios: solvency ratio, profitability ratio, liquidity ratio, and bankruptcy risk. This study employs quantitative descriptive research methodologies, applying financial report data from transportation companies The data covers the years 2017 until 2019, representing the period before to the implementation of PSAK 116. Additionally, data from the years 2020 until 2022 is included to represent the period of PSAK 116 implementation. The findings of this study indicate that there are not significant differences in solvency ratios, profitability ratios, liquidity ratios and bankruptcy risk before and after the adoption of PSAK 116 in transportation sub-sector companies listed on the Indonesia Stock Exchange. Consequently, the adoption of PSAK 116 is unlikely to result in significant changes to the Company's financial statements.
ISAK 16, Performance PSAK 116, Financial
Copyright (c) 2024 https://creativecommons.org/licenses/by-nc-sa/4.0
A Study of Financial Literacy in College Students
This study aimed to determine the financial literacy level of students of the Faculty of Economics and Business Education at the Indonesian Education University. The research method used in this research is survey and descriptive research with a quantitative approach. This study has a population of 1.681 Faculty of Economics and Business Education students at the Universitas Pendidikan Indonesia class of 2021 and 2022. This research departs from the issue of the rampant use of fintech at a productive age without being accompanied by good financial literacy skills, and it impacts lousy credit cases. The results of this study indicate that students of the Faculty of Economics and Business Education at the University of Education Indonesia are at the middle literacy level or sufficiently literate with gender does not differentiate the level of financial literacy between women and men, the region of origin does not differentiate the quality of the literacy level of students both from Java Island and outside Java Island, and an increase in the level of financial literacy accompanies students with personal income from the lowest to the highest.
Financial Literacy, Financial Knowledge, Financial Management.
The Effect of Audit Fee and Audit Tenure on Audit Quality of Public Accounting Firms in Makassar with Auditor Independence as a Mediating Variable
This study aims at finding the effect performed by audit fees and audit tenures on audit quality mediated by auditor independence. This study applies a quantitative research method. The population in this study covers seven public accounting firms covering 61 auditors willing to fill out the questionnaires. The analytical technique used in this study is path analysis. The results of this study indicate that audit fee has a negative and significant effect on audit quality and auditor independence. The audit tenure positively and significantly affects audit quality and audit independence. Auditor independence mediates the audit fees on audit quality. In addition, auditor independence mediates audit tenure on audit quality.
Audit Fee, Audit Tenure, Audit Quality, Auditor Independence
Determinants of Tax Avoidance in Technology Sector Companies Listed on The BEI Period 2019-2023
Over the past few years, technology companies have overcome major challenges in providing the tools and technology the world needs to work remotely, run online businesses, and keep the world economy running over the impact of the covid-19 pandemic. The technology sector is believed to be fundamentally strong and will overcome adverse conditions to return to being a driver of economic growth, although it is expected that the level of volatility will remain high in most sectors This study aims to determine the effect of institutional ownership, human capital expense, research and development expense, advertising expense, capital structure on tax avoidance with Return On Assets as control variable. The population is technology companies listed on Indonesian Stock Market Exchange 2020-2023, with a samples of 75 companies. This research first testing with descriptive analysis, then using classic assumption test include normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. And after that this study uses Hypothesis testing in the panel data regression statistical test with the Random effect model (REM) and descriptive research with quantitative approach. The results of the analysis show that institutional ownership have an insignificant effect on tax avoidance and advertising expense have an insignificant effect on tax avoidance. While Human capital have effect on tax avoidance, Research and Development expense have effect on tax avoidance and capital structure have effect on tax avoidance.
Institutional Ownership, Human Capital, Research and Development, Advertising Expense, Capital Structure, Tax Avoidance
Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0
Analysis of Factors Influencing Teachers' Acceptance of Web-Based Learning Media in The Context of Multimodal Learning Implementation
The current development of science and technology has resulted in various transformations and benefits for the world of education. One of them is in learning. The extent to which educational content is influenced by student learning outcomes is determined by the effectiveness and efficiency of instructional media. In order to achieve a student center, good learning media can encourage students to study independently through web-based learning. However, the intention of the main actors in education, namely the teacher, is the main element in using this web-based learning media. The purpose of this study was to investigate the predictive factors of the acceptance of elementary school teachers towards web-based learning media on analog clock reading materials. The method used in this study is a correlational survey involving variables in the UTAUT 2 model. The results of this study are that the SI and IUH variables are factors that have a positive and significant effect on BI and are a factor in elementary school teachers' acceptance of web-based learning media.
Predictive Factors of Teacher Acceptance, Web-Based Learning Media, UTAUT 2.
Investment Decisions in Retirement Planning for Lecturers in Indonesia: Overconfidence and Representativeness Bias
Main Purpose - This study aims to examine the influence of overconfidence bias and representativeness bias on decision-making in retirement planning. Method - This study is a cross-sectional study using an explanatory method. Main Findings – The findings of this study showed that investment decision in retirement planning for lectures was influenced by overconfidence bias and representativeness bias. Based on the significance test results, the influence had a negative direction, meaning that the lower the overconfidence bias and representativeness bias, the better the retirement planning with investment decisions. This shows that in making investment decisions for retirement planning, individuals will be more careful and will avoid mistakes to do better retirement planning. Theory and Practical Implications - The financial behavior theory explains that cognitive biases, like overconfidence and representativeness bias, can lead to irrational investment decisions. Biased investors often overestimate their abilities and overlook accurate statistical data. Practically, this means individuals should carefully seek reliable information and avoid judgment errors when planning for retirement to make better investment decisions. Novelty - This study put investment decisions in the context of Indonesian lecturers' plans for retirement.
Investment Decisions, Retirement Planning, Overconfidence Bias, Representativeness Bias, Gender
Liquidity, Financial Health and Financial Performance in Village Credit Union
This research aimed to measure the effect of liquidity and financial health to financial performance in microfinance institutions. Financial performance is the main indicator of financial sustainability in profit-oriented entity. Data of 94 village credit unions locally known as lembaga perkreditan desa (LPD) in Bali - Indonesia, over period of 2021 to 2023 was analysed using multiple linear regression. The result found that liquidity and financial health both have a positive impact on financial performance. Lower risk factor as the result of high liquidity and higher category of financial health shows improvement in financial performance. This finding contradicts values that higher loan distribution would lead to higher returns. This research has summarised key risk level in local microfinance institutions using financial health category measurement, just as CAMELS rating are used in commercial banks.
Liquidity, Financial Health, Financial Performance, Financial Performance, Microfinance.
Bibliometric Financial Illusion: A Decade of Creative Accounting Research
This study aims to investigate the literature on creative accounting in the accounting field from 2013 to 2023 using a combination of bibliometric analysis and a systematic review. The research employs a combined method of bibliometric analysis and systematic review to collect and analyze data from 800 relevant articles sourced from Google Scholar. Publication trends demonstrate consistent development, the most frequently cited works serve as relevant directions for further research, and numerous critical topics in the academic networks within the creative accounting literature warrant further investigation. The novelty of this research lies in its combined approach of utilizing both bibliometric analysis and a systematic review to investigate the literature on creative accounting over the course of a decade.
Bibliometric, Creative Accounting, Systematic Review
The Influence of Production Cost and Working Capital on Profitability with Firm Size as a Moderating Variable
This research aims to examine how production cost and working capital affect profitability, and also to investigate whether firm size can moderate the influence of production cost and working capital on profitability. Observation data amounting to 110 entries, obtained from 10 textile subsector companies listed on the Indonesia Stock Exchange (IDX) during the period 2012-2022, were extracted from the companies’ annual reports. Moderated Regression Analysis (RMA) was used to analyze the data. The findings show production cost has a negative but not significant impact, while working capital has a positive but not significant impact on profitability. The findings also show firm size does not moderate the effect of either production cost or working capital on profitability. The implication of these findings are that production cost and working capital, under certain conditions, cannot be used as the main factors for determining profitability. Furthermore, firm size similarly cannot be used as a primary reference for enhancing profitability.
Production Cost, Working Capital, Profitability, Firm Size
Eco-Religion of Kasepuhan Ciptagelar: The Construction of Green Tax in the Leuit Framework
The purpose of this study is to establish the concept of green tax in the context of leuit, which is a spiritual belief of the Kasepuhan Ciptagelar indigenous community. Using a qualitative ethnographic approach, data was collected through field observations and in-depth interviews with traditional leaders. The main results show that the concept of “Jekat” in Leuit in Kasepuhan Ciptagelar culture, which is spending ten percent of the harvest to preserve nature, is a form of ecological responsibility in line with the green tax principle. This practice shows how religious principles can help implement environmental policies better. The practical implication of this research is the importance of integrating local values in the formulation of green tax policies that are more relevant to the Indonesian cultural context. The novelty of this research lies in combining the concept of ecoreligion with green tax, offering a new perspective in a more sustainable environmental policy in accordance with the local cultural context.
Green Tax, Local Wisdom, Ecoreligion, Jekat, Kasepuhan Ciptagelar, Sustainability
The Influence of Monday Effect and Rogalsky Effect on Stock Return BUMN Banking
This research aims to prove the Effect of Seasonal Anomalies Monday Effect and Rogalsky Effect on Stocks Return BUMN Banking Listed on The Indonesia Stock Exchange IDX80 Period 2021-2023. The research method used is a quantitative method with saturated sampling, so that the population and sample amount to 4 BUMN Banking. Hypothesis testing using multiple linear regression analysis with dummy variables. Using SPSS software version 26. The findings are expected to provide insight into the decisionmaking of capital market participants about seasonal anomalies. This research concluded that the Monday Effect have partially significant positive effect on stocks return BUMN Banking. Meanwhile, Rogalsky Effect have partially no effect on stocks return BUMN Banking.
Effect of Evidence Sequencing and Big Data Analytics Knowledge on Risk Assessment Accuracy
This study aims to determine how the sequence of evidence and knowledge of big data analytics can effect the accuracy of junior auditors in assessing the risk of misstatement. The research method involved experimentation using a 2x2 factorial design. The study was conducted with 66 junior auditors who work in KAP (Public Accounting Firm) located at Bandung, Bekasi, and Jakarta. The empirical results of this study demonstrate that the sequence of evidence and knowledge of big data analytics do have an impact on the accuracy of risk assessment. These findings have implications for public accountants that knowledge about big data analytics an be used to enhance training and education, ultimately leading to improved performance of auditors in the audit process. This research has not been widely associated with the use of big data analytics knowledge as a basis for research. Currently, big data analytics is more commonly utilised as a supplementary study to provide an overview of the era of the Industrial Revolution 4.0.
Audit Evidence, Big Data Analytics, Risk of Assessment, Sequence of Evidence
Trends and Research Focus of Green Entrepreneurial Intention (Bibliometric Analysis)
In the current era, Green Entrepreneurship is expected to be able to overcome the problems of environmental pollution and global warming. Developing environmentally friendly entrepreneurship aims to improve the economy and pays attention to sustainable development. This research is a bibliometric analysis using the R Package to determine research trends related to green entrepreneurial intention, with metadata from Scopus for 52 documents. The findings of this research are that the most productive journal data comes from China so that country makes quite a lot of contributions and collaborates with other countries in this research trend. This is proven by the most popular or corresponding author from China, with four articles. Still, the number of citations in the first place is the journal Sustainability from Switzerland. This research shows that research trends related to green entrepreneurial intention have yet to be widely carried out or published in the Scopus database. Research with this theme is expected to be continued by future researchers considering the importance of sustaining Green Entrepreneurship.
Green Entrepreneurial Intention, Bibliometric Analysis, R Package.
Does Brainstorming in Supervision Audit Fieldwork Can Improve Professional Auditor Judgement?
This research was aimed to see supervision audit fieldwork using brainstorming approach can improve professional auditor judgment in assessing the risk of material misstatement. Method used was experiment with participants were 293 accounting students in 21 higher education institutions in Indonesia. Result of research indicated that Participant with verbal brainstorming treatment and Participant with written brainstorming treatment have better judgment to assess the risk of material misstatement than and with no brainstorming treatment. Professional Judgment increases because the auditor is given a better understanding of the probability and impact of risk. This study has implication for audit practices, audit supervision is needed by junior auditors to improve audit quality. Brainstorming can help the auditor assess the risk of material misstatement properly.
Brainstorming, Supervision Audit and Risk of Material Misstatement
Determinants of Firm Value with Dividend Policy as The Moderating Variable
This research aims to investigate how profitability, capital structure, and firm size affect firm value. It also seeks to ascertain whether dividend policy can moderate the influence of profitability, capital structure, and firm size on firm value. The observational data in this study amounts to 340, obtained from 68 companies in the consumer non cyclical sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The data were sourced from the companies' financial statements published on the website https://www.idx.co.id. This study employs the Moderated Regression Analysis (MRA) model. The results indicate that profitability and capital structure have a positive but not significant impact, while firm size has a significantly negative impact on firm value. The interaction of profitability, capital structure, and firm size with dividend policy is significantly positive, meaning that dividend policy strengthens the influence of profitability, capital structure, and firm size on firm value. The implication of these findings is that dividend policy can be used as a reference in formulating company policies to enhance firm value.
capital structure, dividend policy, firm size, firm value, profitability
Factors Affecting Green Purchase Intention and its Impact on Green Purchase Behavior
This study aims to obtain empirical evidence related to the influence of factors affecting green purchase intention. In addition, this study also examines the effect of green purchase intention on green purchase behavior moderated by willingness to pay. The data analysis method uses Structural Equation Modeling (SEM) AMOS. This research is quantitative research using primary data and obtaining 162 respondents. The results showed that green brand knowledge, environmental concern, and green perceived value have a positive effect on green purchase intention. Meanwhile, environmental knowledge does not affect green purchase intention. In addition, green purchase intention and the moderating role of willingness to pay can strengthen the influence of green purchase intention on green purchase behavior. This research also provides implications for further research, consumers, and companies. The novelty in this research is the addition of willingness to pay as a moderating variable.
Green Brand Knowledge, Enviromental Concern, Green Purchase Intention, Green Purchase Behavior, Willingnes to Pay
Literature Review: Financial Literacy in The Context of Micro Enterprise Development and The Methods Used
Financial literacy is an important factor in improving the performance of small firms. In today's highly competitive environment, small companies are trying to maintain their survival. One of the ways that companies maintain their survival is to improve performance by increasing understanding of financial literacy. This study aims to examine the determinants of financial literacy on the performance of small companies. This research uses the Systematic Literature Review (SLR) method. Articles were obtained from the Publish or Perish application with the keywords financial literacy and small business from Google Scholar and Scopus. The results showed that financial literacy has an important role in improving small business performance. It empowers business owners to make informed decisions, access resources effectively and drive sustainability, increase resilience and achieve growth in their enterprises.
Analysis Implementation of Green Accounting in Medical Waste Management at RSUD dr. Agoesdjam Ketapang
This study aims to determine how green accounting at RSUD dr. Agoesdjam Ketapang is implemented and what barriers are faced by RSUD dr. Agoesdjam Ketapang in implementing green accounting. The application of green accounting can provide information about the extent to which an organization has a positive impact or negative impact on the environment around it. This study is qualitative research with a case study approach. Data is collected by interviewing hospital employees and analyzing existing reports and relevant documents. This study shows that dr. Agoesdjam Ketapang Hospital has implemented the concept of green accounting, but the application has yet to be carried out perfectly. Implementing green accounting in the hospital is also considered good, with minimal obstacles in managing environmental costs. RSUD Dr. Agoesdjam Ketapang is expected to identify costs following the Hansen and Mowen environmental cost concept. This is expected to provide more detailed information related to environmental costs and become a form of corporate accountability for the environmental costs that have been spent. What distinguishes this research from previous research is the location of the research site, which is at RSUD dr. Agoesdjam Ketapang, this study discusses the obstacles to the implementation of green accounting by RSUD dr. Agoesdjam.
Environmental Costs, Obstacles, Medical Waste, Implementation Green Accounting
Mapping Sustainable Development Goals (SDGs) Research Landscape in Indonesia: A Bibliometric Analysis
Sustainable Development Goals (SDG's) is a global issue and has become the target of various country leaders, including Indonesia. Sustainable Development Goals has become a research topic that continues to increase since 2016 in Indonesia. As a developing country, Indonesia has complex challenges in achieving sustainable development. This study aims to see how research conducted by academics, researchers, and practitioners in Indonesia has contributed to the achievement of these sustainable development goals. Bibliometric analysis was used to achieve the research objectives through descriptive analysis and network analysis. Data analysis includes descriptive analysis and network analysis. The results showed that the trend of SDG's research in Indonesia continued to increase from 2016 to 2024. The results also show that some research themes related to SDG's in Indonesia need greater attention related to themes such as Jakarta, water management, water supply, biodiversity, deforestation, and livehood. This is because research related to SDGs in Indonesia is still centred on the realm of government.
Bibliometrix, Indonesia, Sustainable Development Goals (SDG's)
Procrastination Revisited from Academic Stress, Conformity, and Perfectionism of Accounting Student at State University of Malang
This purpose of this study is to determine the effect of academic stress, conformity, and perfectionism on the academic procrastination of accounting students at State University of Malang. The research method used is quantitative research with data collection using questionnaires and sampling techniques using the proportioned stratified random sampling method with samples tested is 221 respondents. Using SPSS version 22, the data analysis method included multiple linear regression. The results of this study indicate that there is a positive influence between academic stress, and conformity on academic procrastination, and the perfectionism variable shows no effect on academic procrastination.
Academic procrastination, Academic stress, Conformity, Perfectionism.
The Influence of Cybersecurity Disclosure, Tax Risk, Reputation and Auditor Experience on Audit Quality
The aim of this research is to find out the influence of Cyber Security Disclosure, Tax Risk, Reputation and Auditor Experience on Audit Quality. The research method used is causal research, namely Multiple Regression Analysis. The findings from this research show that Cyber Security Disclosure has a positive effect on audit quality, tax risk has a positive effect on audit quality, auditor reputation has a positive effect on audit quality, and auditor experience has a negative effect on audit quality. It is hoped that these findings will provide useful information and can be applied in companies regarding the importance of disclosure of Cyber Security, Tax Risk, Reputation and Auditor Experience in determining audit quality. The novelty of this research is that it is the first research to link cyber security to audit quality.
Cyber Security Disclosure, Company Risk, Auditor Reputation, Auditor Experience, Banking
The Role of Green innovation in Competitive Advantage Mediated by Innovation Performance
Main Objective The purpose of this study is to see the impact between green innovation and innovation performance variables on competitive advantage directly and the indirect influence between green innovation on competitive advantage through innovation performance. Method This study uses a quantitative model and uses Part Least Square analysis with a sample of 100 MSME respondents. Main Findings from the research results, it was found that there is a direct influence between green innovation and innovation performance variables on competitive advantage and there is an indirect influence between green innovation on competitive advantage through innovation performance. Theory and Practical Implications The results of the study can provide research development from green innovation, and provide an overview of the factors that have an impact on competitive advantage. Novelty The novelty of this research shows the influence between green innovation on innovation performance that no one has previously researched, as well as the use of research models to examine MSMEs.
Green Innovation, Innovation Performance, Competitive Advantage, UMKM.
The Determinant Effect of Internal Audit Quality With Fraud Prevention Coordination as Mediation
This research aims to test and analyze the influence of auditor experience, auditor independence and budget time pressure on internal audit quality and fraud prevention coordination. Apart from that, it also tests and analyzes the mediation of fraud prevention coordination on the influence of auditor experience, auditor independence and budget time pressure on the quality of internal audits in local government internal supervisory apparatus in the Bali region. The findings in this research prove that internal audit quality and fraud prevention coordination are significantly influenced by auditor experience and auditor independence, internal audit quality and fraud prevention coordination are not significantly influenced by budget time pressure, fraud prevention coordination is able to partially mediate the influence of auditor experience on audit quality. internal but unable to mediate the influence of auditor independence and budget time pressure on internal audit quality.
Internal Audit Quality, Auditor Experience, Auditor Independence, Budget Time Pressure, Fraud Prevention Coordination
Landscape Research of Entrepreneurship Intention
This study aims to analyze the landscape of research on entrepreneurial intentions over the past five years through bibliometric analysis. Data were collected from the Scopus database, resulting in a total of 56 publications. The results indicate that the publications are widely distributed across various countries, showing significant influence and high levels of international collaboration in this field. The focus of this study includes: 1) entrepreneurial intentions, 2) development and case studies, and 3) international cooperation on entrepreneurial intentions. The findings of this study can serve as a reference for future researchers interested in this theme, providing an understanding of the research focus and setting a trajectory for further studies.
entrepreneurial intentions, bibliometric analysis, international collaboration, research landscape, Scopus database
Implementation of Sustainable Development Goals (SDGs) in Sustainable Regional Development in Muara Enim Regency
The purpose of monitoring is to observe the progress of achieving the Sustainable Development Goals (SDGs) over time to measure progress in achieving targets using predetermined indicators and identify and anticipate problems that arise and will arise so that action can be taken as early as possible. The evaluation provided an overview of the achievements of SDGs. It analyses the problems and factors that cause them so that the evaluation results become feedback for improving policy planning, programs, and activities, especially those related to SDGs. The results of the implementation of this Community Service show that the number of Muara Enim Regency SDGs indicators contained in the SDGs Regional Action Plan document are 153 indicators, consisting of 70 indicators of the social development pillar, 37 indicators on the economic development pillar, 29 indicators on the environmental development pillar and 17 indicators on the legal / governance development pillar. Many indicators still fall into the category of unmeasurable or purple. Then, there are still indicators in the red and yellow categories due to the setting of targets that are pretty high and different from the targets in other planning documents and even with higher targets and no revision or change in targets, especially after the COVID-19 pandemic in 2020.
Sustainable Development Goals, SDGs, SDGs Regional Action Plan
Uncovering the Meaning of Accountability: Is the Village Owned Enterprises (BUMDes) Accountable?
This study aimed to understand how Village-Owned Enterprises (BUMDes) implement accountability, transparency, and community involvement. BUMDes, funded initially by the Village Fund Allocation (ADD) from the State Budget (APBN), need to be accountable, transparent, and involve the community. The research used a Descriptive Qualitative and Phenomenological approach, gathering data through interviews with BUMDes management and analyzing financial statements and relevant documents. Findings showed that BUMDes use village funds as initial capital, regularly share financial statements, but face challenges in understanding accounting treatments. The study suggests improving accountability, providing information through village channels, and involving the community in BUMDes decisions through participatory principles.
Accountability; BUMDes; Participation; Transparency
Comparative Study on Financial Performance of Higher Education Legal Entities (PTN-BH) Before and During the Covid-19 Pandemic
This study aims to determine the financial performance of Higher Education Legal Entities (PTN-BH) before and during the Covid-19 pandemic by using financial ratio assessments. The sampling technique was carried out using a purposive sampling method so that a total sample of 10 PTN-BH was obtained. The type of data used in this research is secondary data in the form of published financial report documents. The indicators for measuring financial performance consist of CR (Current Ratio), ROA (Return on Assets), ROE (Return on Equity), POBO (Operating Income to Operating Expenses) and FAT (Fixed Asset Turnover). Data analysis was performed using paired sample t test and Wilcoxon test. The results showed that there was no significant difference between PTN-BH before and during the Covid-19 pandemic in the ratios of ROA, ROE, POBO and FAT. While there are significant differences in the CR ratio.
The Influence of Competence, Independence, Professional Skepticism, and Audit Rotation (Study of public accountants throughout Indonesia)
The purpose of this research to determines the effect and correlation between Independent variable (X) that is Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) to Dependent variable (Y) that is Audit Rotation (Y). Population of this research is All of Public Accountant in Indonesia. Sampling technique that used in this research was Cochran Sampling method. This research was obtained data from questionnaires that distributed to 238 Public Accountant in Bandung City, Centre Jakarta, West Jakarta, East Jakarta, North Jakarta, South Jakarta, and Bekasi City. Research method that used in this research was Path Analysis with SPSS 27 as statistics engine. The Results show that Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) simulaneously has effect and correlation to Audit Rotation (Y).
Audit Quality; Audit Rotation; Competence; Independence; Professional Skepticism
The Influence of E-banking Technology Adoption on Sharia Banking Performance Moderated by Islamic Corporate Governance
The purpose of this study was to determine the role of Islamic Corporate Governance in this case the characteristics of top management and the characteristics of the Sharia Supervisory Board (DPS) in moderating the effect of e banking technology adoption on Islamic banking performance. In this study, Islamic banking performance is proxied through financial performance as measured by Return on Assets (ROA) and Operational Performance as measured by Operating Expenses to Operating Income (BOPO). Therefore, the research objects in this study are top management characteristics, Sharia Supervisory Board characteristics, e-banking technology adoption, financial performance and operational performance of Islamic banking. Meanwhile, the research subjects are Islamic commercial banks in Indonesia during the period 2016 to 2020. This study uses a quantitative descriptive approach, so the data analysis technique used is descriptive analysis and moderation regression analysis with the help of SPSS Version 26 software. The results of this study indicate that the adoption of e-banking technology has a significant effect on the financial performance of Islamic banking as measured using ROA and has a significant effect on operational performance as measured using BOPO. In addition, ICG successfully moderates the effect of e-banking technology adoption on Islamic banking performance.
E-banking Technology Adoption; ICG; Financial Performance; Operational Performance; Islamic Banking
The Effect of Biological Asset Intensity and Public Share Ownership on Biological Asset Disclosure with Company Growth as a Moderating Variable
This study aims to determine the effect of the intensity of biological assets and public ownership of shares on the disclosure of biological assets with company growth as a moderating variable. The research method used is causal research. Sampling used a purposive sampling method in order to obtain a sample of 54 agricultural sector companies listed on the Indonesia Stock Exchange for 2019-2021. In this study using secondary data obtained from annual reports that have been audited by the company. The analytical method used is Multiple Regression Analysis and Moderation Regression Analysis. The test results show that biological assets have a positive effect on the disclosure of biological assets, public ownership has a negative effect on the disclosure of biological assets, company growth does not moderate the effect of the main concern of biological assets on the disclosure of biological assets and company growth moderates the effect of public share ownership on the disclosure of biological assets.
Biological Asset Disclosure; Biological Asset Intensity; Company Growth; Public Share Ownership
Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0