Jurnal Proaksi

Impact of Financial Reports, Auditors, and Management on Food & Beverage Investments

Diah Rizki Syahrani Nasution — 2024-10-31

Investment decisions are a process involving the assessment and selection of resource allocation into various types of assets or projects with the aim of achieving desired financial outcomes. The average investment decision phenomenon, proxied by the Price Earning Ratio (PER), shows a fluctuating pattern from 2019 to 2023. This study investigates how financial reports, independent audit reports, and management quality influence investment decisions in Indonesian food and beverage companies. By analyzing secondary data from financial and annual reports of companies listed on the Indonesia Stock Exchange from 2019 to 2023, this study uses a quantitative method. Data were obtained from 12 companies selected through purposive sampling during the 2019–2023 period, resulting in 60 observations. Investment decisions are treated as the dependent variable, while financial reports, audit reports, and management quality serve as independent variables. Data analysis was performed using regression with SPSS 27 software. The study reveals that financial reports have a significant impact on investment decisions, while management quality and audit reports do not. These findings highlight the crucial role of financial reports in investment decision-making, suggesting that investors should focus on financial data rather than evaluating management quality or audit reports.

Kesadaran Perilaku Manajemen Keuangan dengan Locus Of Control sebagai Pemediasi

Raya Panjaitan — 2024-12-03

Literasi keuangan menjadi acuan dalam ukuran pengetahun objektif dan keterampilan dalam tindakannya mengelola dan mengambil keputusan yang berkaitan dengan keuangannya. Perkembangan industri 4.0 juga telah menghadirkan paradigm baru dalam perilaku pengelolaan keuangan. Dengan locus of control bertindak sebagai mediator, studi ini berupaya untuk memastikan dampak literasi keuangan dan kemajuan teknologi pada perilaku manajer keuangan. Studi ini didasarkan pada data numerik. Respons responden terhadap survei yang didistribusikan menggunakan Google Forms di Fakultas Ekonomi dan Bisnis Universitas HKBP Nommensen menyediakan data mentah yang digunakan untuk analisis. Partially Least Squares (PLS) 4.0 digunakan untuk menganalisis data. Studi ini menunjukkan bahwa literasi keuangan dan teknologi tidak memengaruhi perilaku pengelolaan uang, tetapi locus of control, variabel mediasi, memang memiliki pengaruh positif dan substansial. Meskipun locus of control tidak secara signifikan memediasi efek literasi keuangan, ia memediasi pengaruh teknologi keuangan pada perilaku terkait manajemen keuangan. Locus of control juga dipengaruhi oleh teknologi keuangan, tetapi tidak oleh keahlian keuangan.

Analisis Pengelolaan Keuangan Bumdesma Dalam Rangka Memberdayakan Potensi Desa Di Kabupaten Banyumas

Yubiharto Yubiharto — 2024-12-03

Good financial management is the key to the success of a business, so this study will explore problems related to financial management, related to accounting information by parties who need it for decision making of the Joint BUMDesma. Good BUMDesma financial management can empower regional potential. This study aims to determine how far BUMDesma financial management is in order to empower village potential. This study was conducted in Banyumas Regency with BUMDesma research objects in all Sub-districts in Banyumas Regency. The research method is a qualitative method and the data collection techniques used are in-depth interviews, focus group discussions, and documentation using triangulation. The sample in this study was 10 BUMDesma consisting of managers and financial holders who are directly in contact with BUMDesma financial reports and village assistants so that the total sample is 30 informants. Based on the results of in-depth interviews, the results of the study are that good financial management is needed, especially in standardized financial reporting using an information system and the existence of opportunities for business development. Good financial management must be supported by an accounting information system in the form of BUMDesma financial applications, adequate human resources and supporting local government policies.

Reformasi Anggaran, Partisipasi Penyusunan Anggaran, Pengendalian Internal, Kualitas Anggaran Melalui Konflik Kepentingan

Bonifasius H. Tambunan — 2024-12-03

Peneliti berpendapat bahwa anggaran pemerintah daerah dibentuk oleh cara orang dan kelompok yang berbeda bekerja sama. Studi ini mengkaji bagaimana pemerintah daerah merencanakan anggaran mereka, terutama berfokus pada bagian tertentu yang disebut Satuan Kerja Perangkat Daerah (SKPD) yang menangani penganggaran. Tujuan dari studi ini adalah untuk mengetahui bagaimana hal-hal seperti perubahan aturan penganggaran, keterlibatan dalam perencanaan anggaran, dan pemeriksaan pengeluaran memengaruhi kualitas anggaran. Mereka juga melihat bagaimana ketidaksepakatan tentang uang dapat berperan dalam hal ini. Untuk melakukan ini, mereka menggunakan angka dan data untuk menganalisis semuanya. Mereka menemukan bahwa perubahan aturan penganggaran tidak benar-benar membuat perbedaan dalam kualitas anggaran atau dalam ketidaksepakatan tentang uang. Namun, melibatkan lebih banyak orang dalam perencanaan anggaran memang membantu meningkatkan kualitas anggaran dan mengurangi ketidaksepakatan. Mereka juga memperhatikan bahwa memiliki orang-orang yang baik yang bekerja pada anggaran membuat perbedaan besar baik dalam kualitas anggaran maupun dalam mengurangi ketidaksepakatan tentang uang. Terakhir, mereka menemukan bahwa ketidaksepakatan ini juga dapat memengaruhi seberapa baik anggaran tersebut.

Pengaruh Penghasilan Komprehensif Lain & Laba yang Diatribusikan Terhadap Audit Report Lag

Beby Hilda Agustin — 2024-12-16

Laporan keuangan isinya tambah banyak dengan dimasukkannya Others Comprehensive Income (OCI) dan Profit Attributable to Owners (PAO). Perlu bukti empiris untuk menguji apakah tambahan informasi tersebut berdampak pada waktu penyelesaian audit. Tujuan penelitian ini adalah menguji pengaruh OCI & Profit Attributable to Owners (PAO) terhadap Audit Report Lag (ARL). Data penelitian ini adalah laporan tahunan perusahaan semua sektor terdaftar BEI periode 2020-2023 dengan sampel 452 dan data obervasi 1.742. Teknik analisis data dengan Moderation Regression Analysis. Hasil penelitian menunjukkan bahwa OCI berpengaruh positif terhadap ARL, kebijakan reklasifikasi memperlemah pengaruh OCI terhadap ARL, PAO berpengaruh positif terhadap ARL dan keberadaan NCI memperlemah pengaruh PAO terhadap ARL. Kompleksitas dan karakteristik OCI dan PAO, membuat auditor memerlukan tambahan prosedur audit untuk meminimalisir risiko, sehingga memerlukan waktu lebih lama dalam menyelesaikan laporan audit. Originalitas penelitian ini adalah pengujian moderasi reklasifikasi dalam pengaruh OCI terhadap ARL, PAO terhadap ARL, dan moderasi NCI dalam pengaruh PAO terhadap ARL.

Determinasi Perilaku Menabung Generasi Z: Dengan Literasi Keuangan Sebagai Pemediasi

Riri Ariyanti — 2024-12-16

Financial literacy is information on financial management as a basic need for individuals to improve community welfare and avoid financial problems by getting used to saving behavior. This study aims to examine the influence od social factors (parents and peers), self-control, and financial education on saving behavior among Generation Z, with financial literacy serving as a mediating variable. The population of this study comprises Generation Z individuals aged 15-29 years in there regencies in Central Java, namely Banjarnegara, Purbalingga, and Banyumas (barlingmas), totaling 888,447 people. Data analysis conducted using SEM PLS. From the research results, it shows that social factors, self-control, financial education do not have a significant influence on saving behavior. While social factors, self-control are not mediated by financial literacy but financial education is mediated by financial literacy. This study shows the importance of financial literacy and financial education for Generation Z in Barlingmas Regency which will have a positive influence on saving behavior.

The Detecting Financial Statement Fraud With a New Fraud Diamond Model

Panji M Ghiffari — 2024-12-24

The severe impact of financial statement fraud (FSF), particularly in large corporations, remains a significant challenge globally, often arising due to weak internal controls and the pressure on employees to meet financial targets. This study explores the applicability of the New Fraud Diamond Model on financial statement fraud (FSF) in energy companies listed on the Indonesian Stock Exchange (IDX) from 2019 until 2023. The sample comprises 238 companies selected through purposive sampling. The research results indicate that financial stability and financial targets positively influence FSF, while effective monitoring has a negative effect. Other variables show no significant impact. The findings provide practical implications for regulators and companies to strengthen governance mechanisms, enhance monitoring effectiveness, and align financial targets with long-term goals to mitigate fraud risks, thereby improving overall corporate accountability and financial market stability.

Determinan Nilai Perusahaan Peran Mediasi Manajemen Laba Perusahaan Real Estate Dan Properti

Stiven Dwi Arianto — 2024-12-25

Permasalahan dalam penelitian ini terletak pada gambaran kondisi keuangan perusahaan yang ditunjukkan melalui pengukuran nilai perusahaan. Namun, informasi yang terdapat dalam laporan keuangan memerlukan audit untuk memastikan apakah informasi tersebut mencerminkan kondisi perusahaan yang sebenarnya. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit dan masa audit (audit tenure) terhadap manajemen laba dan nilai perusahaan, pengaruh manajemen laba terhadap nilai perusahaan, serta peran manajemen laba sebagai mediator antara kualitas audit dan nilai perusahaan. Objek penelitian adalah perusahaan real estate dan properti yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021. Populasi penelitian mencakup 52 perusahaan real estate dan properti yang terdaftar di BEI pada periode tersebut. Teknik sampling yang digunakan adalah purposive sampling, dengan kriteria perusahaan yang konsisten terdaftar dalam sub sektor properti dan real estate, menyajikan laporan keuangan dalam mata uang Rupiah, dan tidak pernah mengalami suspend. Berdasarkan kriteria ini, diperoleh 46 perusahaan sebagai sampel penelitian. Data dikumpulkan melalui metode dokumentasi, dan analisis dilakukan menggunakan teknik path analysis. Hasil penelitian menunjukkan bahwa kualitas audit dan masa audit (audit tenure) tidak memiliki pengaruh signifikan terhadap manajemen laba. Namun, kualitas audit memiliki pengaruh positif terhadap nilai perusahaan, sedangkan manajemen laba berpengaruh negatif terhadap nilai perusahaan. Sementara itu, masa audit (audit tenure) tidak menunjukkan pengaruh signifikan terhadap nilai perusahaan.

Urgensi sustainability reporting pada pemerintah daerah: sebuah analisis studi wacana

Indra Basir — 2024-12-25

Permasalahan lingkungan hidup saat ini menjadi isu utama yang memerlukan pendekatan holistik untuk penanggulangannya. Kerusakan alam akibat pembangunan, baik oleh pemerintah maupun sektor swasta, memperburuk kondisi ini, mengancam ekosistem dan kesejahteraan masyarakat lokal. Penelitian ini bertujuan untuk menganalisis perspektif berbagai pihak (pemerintah, badan perwakilan, dan NGO) tentang urgensi penerapan laporan keuangan berkelanjutan sebagai bentuk akuntabilitas pemerintah daerah dalam menjaga keberlanjutan lingkungan. Metode yang digunakan adalah kualitatif dengan pendekatan studi wacana. Hasil penelitian menunjukkan bahwa isu lingkungan menjadi tekanan besar bagi pemerintah, dengan dampak kerusakan yang tidak hanya merusak ekosistem tetapi juga kesejahteraan masyarakat yang bergantung pada sumber daya alam. Meskipun lingkungan diakui sebagai prioritas strategis, terdapat kesenjangan antara kesadaran pemerintah daerah dan implementasi kebijakan yang mendukung keberlanjutan. Laporan keuangan berkelanjutan, yang mengintegrasikan aspek lingkungan, sosial, dan tata kelola, diidentifikasi sebagai instrumen penting untuk meningkatkan transparansi dan akuntabilitas. Namun, untuk menerapkanya masih menghadapi tantangan, seperti belum adanya regulasi regulasi yang jelas dan pemahaman yang terbatas tentang standar pelaporan. Oleh karena itu, dibutuhkan penguatan regulasi, kebijakan pembangunan berkelanjutan, serta kolaborasi multi-pihak agar pertumbuhan ekonomi daerah tidak mengorbankan kelestarian lingkungan dan kesejahteraan sosial di masa depan.

Bibliometric Analysis of Social Norms in Tax Compliance

Nur Cahyonowati — 2024-12-26

Apart from deterrence factors, social norms are crucial as non-formal institutions that provide guidelines for taxpayer behavior. Social interactions among taxpayers influence tax compliance decision making. This study aims to provide a bibliometric analysis of the term “social norms” in the tax compliance literature. This study analyzed articles published in the Scopus database using Publish or Perish (PoP), VOSviewer, MS Excel and Mendeley to organize and analyze the publications. This study analyzes the publications addressing the theme from 1987 until March 3, 2023. The 120 articles were screened from a more extensive original set of 136. This study found that since 2000, the number of publications has been on the rise and reached its peak in 2020. Using VOSviewer, research in this field is classified into nine clusters or research streams. This study has identified James Alm as the most productive and influential author in this field, and the article by Kirchler et al. (2008) as the most influential publication in this field.

CSR and Financial Fraud: Board Gender and Audit Committee Expertise as Moderating

Ofii Fatul Lathiifah — 2024-12-26

Financial statement fraud negatively impacts for the company, both materially and immaterially, including reduced stakeholders trust. The highlights the need for transparency through CSR reports. CSR represent the company’s transparency and reduce fraud. However, oportunistic managers may exploit CSR as a tool to conceal fraudulent actions. This study aimed to analyze the relationship between CSR disclosure and financial statement fraud, as well as the moderating effects of gender diversity on boards of commissioners and committee expertise. This study is a quantitative approach with a population of state-owned companies listed on IDX from 2019 to 2023. The sampling technique was purposive sampling, which resulted in 20 companies. The analysis methods were panel data logistic regression and MRA using the Eviews 12 software. The results indicated that CSR disclosure positively influences financial statement fraud. Gender diversity on the board does not moderate this relationship, while audit committee with financial expertise weakens the relationship between CSR disclosure and financial statement fraud. The findings contribute to agency theory and provide practical implications for companies and investors in identifying potential fraud related to CSR activities. The novelty of this research is the addition of two moderating variables.

Digital revolution: Capital and Sales on the Profitability Ratio of MSMEs in Majene

Futri Ayu Wulandari — 2024-12-26

Companies seek to maximize performance to retain new investors Existing investors want to increase investment in working capital and current fortunes. Profit is an important goal for companies to grow Business growth. This study focuses on the financial performance of MSMEs (Micro, Small, and Medium Enterprises) in the Majene Regency area, specifically looking at working capital and sales volume. A quantitative approach using a descriptive methodology was the research methodology employed. The study collected data from 30 MSMEs through a Roscoe technique. The data was then analyzed using multiple regression statistical tests. According to the findings, when taken into account jointly, working capital and sales volume significantly and favorably impact profitability. However, when considered individually, the increase in working capital was found to have an insignificant positive impact on profitability, while the increase in sales volume was found to have a positive and significant effect. In order to increase firm profitability, the report recommends that MSMEs in the Majene Regency concentrate on growing sales volume and making the most use of working capital.

Factors Affecting the Financial Performance of Cooperative Businesses in Palembang City

Ummi Kalsum — 2024-12-26

Not all cooperatives in Palembang City are able to show good financial performance, even though they operate in a similar environment. The difference in the acquisition of Residual Business Results (SHU) is one of the indicators of factors that affect the success of cooperatives. This study analyses the influence of the number of members, own Capital, loan capital, and business volume on cooperatives’ remaining business results (SHU) in Palembang City. The focus of the analysis includes the impact of each of these variables on the SHU of primary cooperatives that are active and registered with the Palembang City Cooperatives and SMEs Office. This study uses a purposive sampling method with a sample of 56 cooperatives. The data were analyzed using panel data regression to explore the relationship and influence of independent variables on dependent variables. The study results show that the number of members, own Capital, and business volume significantly influence the increase in cooperative SHU. Capital has made the most significant contribution to SHU, while the volume of business and the number of members also have a considerable impact. However, the loan capital was found to have no significant influence on the cooperative SHU. These findings highlight the importance of internal capital management and strategies to increase business volume to optimize the financial performance of cooperatives in Palembang City. To increase SHU, cooperatives are encouraged to actively socialize the benefits of being a cooperative member to the public.; implementing a transparent accounting system and financial reports can increase members’ confidence in using their own capital and loan capital, as well as provide training to cooperative administrators regarding financial management, marketing, and business operations.

Accounting Choice for Intangible Assets in Indonesia’s Entertainment and Media Entities

I'ana Umma — 2024-12-31

A good understanding of the management and reporting of intangible assets is one of the efforts made by the entity to maintain its reputation, financial performance, and the trust of investors and stakeholders. The existence of gaps in accounting practices causes the emergence of differences in managers’ behaviour in preparing financial statements. This is what makes the income strategy related to intangible assets can be informative or opportunistic. By analyzing factors such as entity size, leverage, and sales compensation, this study aims to examine whether these strategies are informative or opportunistic. This study is a cross-sectional and time-series study with a quantitative design. The data collected were taken from the Annual Report of Entity of Entertainment and Media listed on the IDX with a period of 2021-2022. The size of the entity has a significant effect on income strategies that shows intangible assets reporting tends to be conservative by presenting informatively. Meanwhile, highly leveraged entities are more likely to adopt aggressive strategies; in other words, leverage influences opportunist behaviour in expressing income strategies regarding intangible assets. The impact of sales compensation on financial managers' income strategies for intangible assets is not consistent and can be influenced by various factors.

Evaluasi Pengendalian Internal atas Aset Tetap pada PT X

Fathia Rofifah — 2024-12-31

Pengelolaan aset tetap menjadi perhatian utama dari PT X. Freezer sebagai salah satu aset utama Perusahaan menghadapi berbagai risiko seperti idle assets, freezer hilang, dan data freezer yang tidak sesuai. Penelitian ini bertujuan untuk melakukan evaluasi pengendalian internal terhadap aset tetap PT X. Maka dari itu, pengendalian internal yang optimal merupakan salah satu cara untuk meminimalisir dampak negatif dari risiko-risiko tersebut. Metode penelitian yang digunakan yaitu deskriptif kualitatif berupa studi kasus. Evaluasi pengendalian internal mengacu pada panduan Internal Control - Integrated Framework (ICIF) yang diterbitkan oleh The Committee of Sponsoring Organizations of Treadway Commission (COSO), khususnya komponen Identifikasi Risiko dan Aktivitas Pengendalian. Hasil penelitian menunjukkan bahwa Perusahaan telah melakukan identifikasi risiko dengan baik, namun harus meningkatkan aspek aktivitas pengendalian agar berjalan dengan optimal.