Jurnal Proaksi

Dampak Pendidikan Dan Pemahaman Akuntansi Terhadap Pelaporan Keuangan Dengan Pelatihan Variabel Intervening

Sat, 08 Feb 2025 00:00:00 +0700

Tujuan Utama – Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi akuntansi terhadap kualitas pelaporan keuangan UMKM berdasarkan SAK ETAP dengan intervensi pelatihan penyusunan laporan sebagai variabel intervening.

Metode – Penelitian ini menggunakan metode kuantitatif dengan pendekatan Structural Equation Modelling (SEM). Sampel penelitian terdiri dari 100 UMKM di Kecamatan Bangkinang, Kabupaten Kampar yang dipilih secara acak.

Temuan Utama – Hasil penelitian menunjukkan bahwa tingkat pendidikan dan pemahaman akuntansi berpengaruh signifikan terhadap pelatihan. Selain itu, pemahaman akuntansi dan pelatihan berpengaruh signifikan terhadap pelaporan keuangan UMKM berdasarkan SAK ETAP. Namun, tingkat pendidikan tidak memiliki pengaruh yang signifikan terhadap pelaporan keuangan.

Implikasi Teori dan Kebijakan – Penelitian ini memberikan wawasan tentang pentingnya peningkatan kompetensi akuntansi bagi pelaku UMKM melalui pelatihan untuk meningkatkan kualitas pelaporan keuangan. Selain itu, hasil penelitian dapat menjadi dasar bagi pemerintah atau lembaga terkait dalam merancang program pelatihan yang lebih efektif.

Kebaruan Penelitian – Studi ini menambahkan perspektif mengenai peran pelatihan sebagai variabel intervening dalam hubungan antara kompetensi akuntansi dan kualitas pelaporan keuangan UMKM.

ESG and Capital Structure: A Moderation Analysis of Firm Size

Sun, 16 Feb 2025 00:00:00 +0700

Main Purpose - This study aims to determine the effect of ESG practices on a firm's capital structure, using firm size as a moderating variable.
Method - This study utilizes moderated regression analysis conducted with Eviews. The research sample included businesses listed on the Indonesia Stock Exchange's IDXESGL index between 2020 and 2023.
Main Findings - Companies with higher ESG scores typically have lower debt-to-asset and debt-to-equity ratios. Firm size can influence the relationship between ESG and capital structure. The relationship between ESG and capital structure has piqued the interest of investors and other stakeholders that can influence corporate decisions regarding debt and equity composition.
Theory and Practical Implications - Companies increasingly recognize that sustainable business practices are not only ethically responsible but also financially profitable. Research can provide more precise policy suggestions to assist businesses in embracing strong ESG practices and enhancing their access to funding.
Novelty - This study examines companies listed in Indonesia's ESG index, making the research findings more relevant to the local context, with firm size as a moderating variable.

Audit Quality: Auditor’s Characteristics and Time Budget Pressure

Salama Benty Dibyani, Indira Januarti — Tue, 25 Feb 2025 00:00:00 +0700

Main Purpose - This research aims to examine the influence of professional skepticism, moral reasoning, religiosity, and time budget pressure on audit quality.
Method - This study uses a quantitative method with the sampling technique determined through census sampling. The analytical tool used is regression, processed with SmartPLS version 4.
Main Findings - The phenomenon of the increasing number of fraud cases is supported by the high volume of corruption complaints from the public, with the DKI Jakarta Province ranking first for the most complaints and becoming one of the regions with the largest amount of regional financial recovery. The research results show that Professional Skepticism and Religiosity have a positive effect on audit quality. Meanwhile, Moral Reasoning has no positive effect on audit quality and Time Budget Pressure has no negative effect on audit quality.
Theory and Practical Implications - The implications of the results of this research show that auditors who have religiosity and professional skepticism can produce good audit quality, because it needs to be maintained and if possible, always improve it. This research provides an important contribution to expanding existing theory in the fields of auditing, ethics, and decision making in improving audit quality. The novelty of this research is in the religiosity variable and the object of research is the government auditor (BPKP).
Novelty - The novelty of this research lies in the research object and the independent variables (moral reasoning, religiosity, and time budget pressure).

Determinants Of Tax Avoidance: Evidence From Mining Companies On The Indonesia Stock Exchange

Siti Meiditania, Maryati Maryati — Fri, 28 Feb 2025 00:00:00 +0700

Main Purpose - This study aims to determine the effect of profitability, sales growth, transfer pricing and capital intensity on tax avoidance in mining companies.

Method - Using a quantitative approach, this research analyzes secondary data from 19 companies that were chosen through purposive sampling, yielding 95 observations. E-Views 12 software is used as the data analysis tool for panel data regression analysis.

Main Findings - The phenomenon of tax ratio in Indonesia, which remains relatively low compared to the international average, indicates that tax revenue is still not optimal in supporting the national budget. According to data, Indonesia's tax ratio during the period of 2019–2023 ranged from an average of 10–12%, well below the standard average of 15–20% in developed countries. The results revealed that profitability, sales growth, and capital intensity affect tax avoidance, while transfer pricing has no effect on tax avoidance.

Theory and Practical Implications - Future research should expand the scope by including additional variables, such as leverage and thin capitalization, and exploring other sectors to provide a broader understanding of tax avoidance practices.

Novelty - This research adds a variable of sales growth, focus on the mining sector as the object of research, and the adoption of the Slippery Slope Theory to replace the previously used Agency Theory.