Journal of Accounting and Digital Finance

Eksplorasi kinerja keuangan dan ukuran perusahaan terhadap corporate social responsibility di sektor energi Indonesia

Vincent Venansius — 2025-01-13

The study aims to determine the effect of financial performance and company size on corporate social responsibility in energy sector companies listed on the Indonesia Stock Exchange for 2021-2023. Data collection method by collecting annual financial reports on the IDX website. The number of samples used in this study was 38 from 83 energy companies listed on the Indonesia Stock Exchange; therefore, the number of research data analyzed was 114. The data analysis method used is Multiple Linear Regression. The study's findings indicate that the financial performance variable does not affect corporate social responsibility. At the same time, company size affects corporate social responsibility, and financial performance and company size do not simultaneously affect corporate social responsibility.

Risk tolerance dan niat investasi berisiko di kalangan mahasiswa: Peran literasi keuangan sebagai variabel moderasi

Angela Juwono — 2025-01-17

Various factors influence the decision-making process in investment. This study examines the effect of risk tolerance on risky investment intention among university students, with financial literacy as a moderating variable. A quantitative causal approach was employed, using questionnaires distributed via Google Forms. The research sample consisted of 100 university students selected through purposive sampling. Data analysis was conducted using SmartPLS 4.0. The results indicate that risk tolerance significantly influences risky investment intention, whereas financial literacy does not significantly affect risky investment intention. Financial literacy does not moderate the relationship between risk tolerance and risky investment intention. A high level of financial literacy does not necessarily ensure a person's willingness to engage in risky investments. Other factors, such as prior investment experience and psychological factors influence investment decisions. Individuals must understand and manage their emotions and evaluate risk tolerance levels to make wiser investment decisions.

Peran kebijakan dividen terhadap enterprise value perusahaan sektor consumer staples di Indonesia

Graceline Melinda — 2025-01-30

This study aims to analyze the effect of dividend policy on the enterprise value of consumer staples sector companies in Indonesia. This sector was chosen because of its important role in the economy and market stability. The main objective of this study is to identify the extent to which dividend policy can affect enterprise value in this sector. This study uses secondary data from Revinitif. Sample selection was carried out by purposive sampling. The control variables involved are return on assets, business size, and degree of financial leverage. The research method used is panel data regression with a fixed effect model approach. The results of the study show that the amount of dividends distributed does not have a significant effect on enterprise value. However, investors consider the level of return on assets, business size, and degree of financial leverage of the company more when making investment decisions.

Evaluasi faktor penentu kinerja UMKM: Peran kompetensi SDM, literasi keuangan, modal keuangan, dan modal sosial

Tri Wahyuningrum — 2025-04-17

This study analyzes the influence of human resource (HR) competence, financial literacy, financial capital, and social capital on the performance of Jepara City micro, small, and medium enterprises (MSMEs). The population of this study was 160 members of the Kartini Mandiri Jepara MSME Association, with a sample of 106 respondents obtained through purposive sampling. The data collected were primary data through the distribution of questionnaires. The analysis method used was Partial Least Square (PLS) to test the relationship between variables. The results of the study indicate that HR competencies, financial literacy, and financial capital have a significant effect on MSME performance. Conversely, social capital does not affect MSME performance. These results show that access to financial resources is essential in improving business performance. These findings suggest that strategies to improve SME performance should focus on strengthening access to capital and financial management. Additionally, further efforts are needed to enhance the effectiveness of human resource competencies and financial literacy to contribute more significantly to SME performance.

Perbandingan kinerja keuangan perusahaan sebelum dan sesudah akuisisi pada perusahaan yang terdaftar di BEI

Tantri Utami Ningsih — 2025-04-22

This study examines the differences in companies’ financial performance before and after acquisition. The sample used consists of companies listed on the Indonesia Stock Exchange that underwent acquisitions between 2020 and 2024, with a total sample size of five companies. Financial performance was assessed based on the two years before and after the acquisition. The sampling technique used was purposive sampling. Data collection techniques were conducted through financial reports from the Indonesia Stock Exchange. The variables studied included liquidity ratio (current ratio), solvency (debt-equity ratio), profitability (return on assets), market (earnings per share), and activity (total asset turnover). Data analysis methods used paired sample t-tests for normally distributed data, while non-normal data used Wilcoxon Ranks. The analysis results indicate no significant differences in the five ratios studied, namely liquidity ratio, solvency ratio, profitability ratio, market ratio, and activity ratio, before and after the acquisition.

Related party transactions and corporate tax management: insights from a systematic literature review

Jesica Ramadanty — 2025-04-30

This study aims to systematically analyse the existing literature on Related Party Transactions (RPT) and their implications for corporate tax management. Using a systematic literature review method, 28 peer-reviewed articles published between 2019 and 2024 from Scopus-indexed journals were selected based on predefined inclusion criteria. The review reveals that RPT is closely associated with various corporate outcomes such as earnings management, tax avoidance, firm value, and financial reporting quality. The findings indicate that while some studies support the opportunistic view of RPT and linking it with aggressive tax strategies, others present a more efficient perspective, highlighting RPT as a means of resource allocation and internal financing. The research identifies Agency Theory as the most dominant theoretical lens, followed by Stakeholder Theory, Resource Dependence Theory, and others. Independent variables examined in the literature include RPT types, board characteristics, ownership structure, CSR/ESG disclosure, and institutional factors, while dependent variables range from earnings management to tax avoidance and firm value. The analysis also highlights inconsistencies in empirical results, driven by differences in institutional contexts, regulatory environments, and moderating variables such as CSR, board independence, and audit quality.

Akuntansi pendapatan kontrak konstruksi berdasarkan PSAK 115 tentang pendapatan dari Kontrak dengan pelanggan

Krisnina Maharani Putri Baiq — 2025-04-30

This study aims to analyze in-depth how CV Yoranusa Abadi, as a construction company, recognizes revenue from its construction contracts with clients to provide specific services. The analysis is based on PSAK 115 concerning Revenue from Contracts with Customers. A qualitative research method with a descriptive approach is applied, with data collected through interviews, observations, and documentation. The findings indicate that CV Yoranusa Abadi has implemented the five stages of revenue recognition under PSAK 115 in all its construction projects. These stages include contract identification, identification of performance obligations, transaction price determination, transaction price allocation to performance obligations, and revenue recognition. Revenue is recognized and recorded based on the percentage of completed performance obligations agreed upon in the contract. This study can serve as an additional reference on how revenue recognition in construction companies aligns with the applicable accounting standards, namely PSAK 115