Jurnal Digital Akuntansi

Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Reporting Perusahaan Manufaktur Di Indonesia

Iwan Setiadi — 2022-12-22

Tujuan penelitian ini adalah untuk menguji pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap pengungkapan sustainability report pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2016-2021. Metode penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang diuji dalam penelitian ini adalah data sekunder yang berasal dari laporan tahunan dan laporan keuangan masing-masing perusahaan yang dijadikan sampel. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling. Hasil penelitian profitabilitas secara parsial berpengaruh positif dan signifikan terhadap sustainability report, ukuran perusahaan tidak berpengaruh secara parsial terhadap sustainability reporting, leverage perusahaan tidak berpengaruh secara parsial terhadap sustainability reporting. Sedangkan secara simultan profitabilitas, ukuran perusahaan, dan leverage berpengaruh terhadap sustainability reporting.

Pengaruh Green Accounting, Material Flow Cost Accounting (MFCA) Terhadap Sustainable Development

Widya Lestari — 2022-12-22

Industry players are required to try actively and wisely in using environmentally friendly resources and technology so as to create effectiveness and efficiency for the sustainability of their business. The social aspect of a company's business cannot be separated from sustainable development, so it does not only consider the economic aspect, but also has to consider the social and environmental impacts both for the short term and for the long term that support sustainable development. The purpose of this study is to empirically examine the effect of green accounting and material flow cost accounting on Sustainable Development both partially and simultaneously in agricultural sector companies from 2017 to 2021. The results of the study explain that green accounting and material flow cost accounting variables have a positive effect on partially sustainable development. Simultaneously stated that green accounting and material flow cost accounting affect sustainable development

Determinant Firm Value Dengan Stock Return Sebagai Variabel Intervening

Hesti Indriyani — 2022-12-22

This study aims to analyze the determinants of firm value consisting of liquidity (current ratio or CR) and solvency (Debt to Equity Ratio or DER) with stock returns as an intervening variable. The research method used is purposive sampling with purposive sampling as a sampling technique. The results of the sampling obtained 9 companies. From the research results show that CR has a positive and significant effect on firm value. CR has a positive but not significant effect on stock return. DER has a negative and significant effect on firm value. DER has a negative and insignificant effect on stock returns. CR indirectly has a negative and significant effect on firm value through stock return as an intervening variable. Solvency (DER) indirectly has a negative and significant effect on firm value through stock return as an intervening.

Analisis Perhitungan Tarif, Penyetoran, Dan Pelaporan Terhadap Pajak Pertambahan Nilai (PPN) Di Bidang E-Commerce (Studi Kasus Perusahaan Bukalapak Dan Tokopedia Yang Terdaftar Di Bursa Efek Indonesia)

Putri Shelina — 2022-12-22

Calculation, deposit, and reporting of Value Added Tax are obligations that must be fulfilled by certified taxable entrepreneurs. This study aims to analyze how PT. Tokopedia and PT. Bukalapak in calculating, depositing, and reporting Value Added Tax is in accordance with Law Number 42 of 2009. This type of research uses qualitative methods. The data collection technique is done by document review. The subjects in this study were PT. Tokopedia and PT. Bukalapak with its object of calculation includes details of input VAT and details of output VAT, depositing and reporting value added tax to the company. The results of the study can be concluded that the calculation of value added tax in the company is in accordance with Law No. 42 of 2009, where the input tax is greater than the output tax so that the company experiences overpayment, but the deposit and tax reporting made by the company is fully in accordance with Applicable laws.

Pengaruh Biaya Lingkungan Dan Good Corporate Governance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening

Didit Apriandi — 2022-12-22

Penelitian ini bertujuan untuk mengetahui pengaruh variabel biaya lingkungan dan Good Corporate Governance (GCG) terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening. Variabel Biaya lingkungan diukur dengan jumlah biaya yang dikeluarkan oleh perushaaan untuk kegiatan lingkungan yang terdiri dari biaya pencegahan lingkungan (environmental prevention cost), biaya deteksi lingkungan (environmental detection costs), biaya kesalahan internal lingkungan (environmental internal failure costs) dan biaya kesalahan eksternal lingkungan (environmental external failure costs). Variabel Good Corporate Governance (GCG) diukur dengan Komisaris Independen (KmI), Komite Audit (KmA), Kepemilikan Manajerial (KpM) dan Kepemilikan Institusional (KpI), Nilai perusahaan diukur dengan Price book value (PBV), dan variabel profitabilitas diukur dengan Return on Equity (ROE).Hasil penelitian menunjukkan bahwa variabel biaya lingkungan berpengaruh positif terhadap profitabilitas, variabel Good Corporate Governance (GCG) berpengaruh positif terhadap profitabilitas, variabel biaya lingkungan tidak berpengaruh terhadap nilai perusahaan, Good Corporate Governance (GCG) tidak berpengaruh terhadap nilai perusahaan, profitabilitas terbukti memediasi pengaruh biaya lingkungan terhadap nilai perusahaan dan profitabilitas terbukti memediasi pengaruh Good Corporate Governance (GCG) terhadap nilai perusahaan.