Perspektif Akuntansi https://ejournal.uksw.edu/persi <p>Perspektif Akuntansi merupakan media publikasi di bidang akuntansi yang diterbitkan oleh&nbsp;<em>Center for Accounting Development and Research</em><em>&nbsp;</em>(CARD), Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis Universias Kristen Satya Wacana. Misi Perspektif Akuntansi adalah memfasilitasi hasil-hasil studi yang dilandaskan pada pemikiran kritis, independen, dan integratif. Perspektif Akuntansi berorentasi pada hasil studi baik dalam kepentingan kontribusi empiris maupun teoretis dengan melibatkan berbagai paradigma ilmiah. Perspektif Akuntansi juga merupakan jurnal ilmiah di bidang akuntansi yang menjunjung tinggi norma moral, integritas keilmuan dan keilmiahan, serta kejujuran baik editor, <em>reviewer</em>, maupun penulis, sebagai dasar dalam proses pengelolaan editorial, maupun proses pelaksanaan publikasi artikel. Proses editorial Perspektif Akuntansi didasarkan pada tahapan <em>peer blind review</em> dengan tujuan untuk mencapai interigras keilmuan dan keilmiahan, serta menjunjung tinggi kejujuran, terutama dalam kerangka ilmiah. Oleh karena itu, Perspektif Akuntansi menetapkan panduan Etika Publikasi yang terdiri dari etika publikasi untuk editor, <em>reviewer</em>, juga penulis dalam setiap tahapan proses publikasi. Etika Publikasi ini merupakan satu kesatuan yang tidak terpisahkan dalam keseluruhan proses publikasi artikel. Dengan demikian Perspektif Akuntansi secara konsisten berkomitmen untuk menjaga etika publikasi dalam pemenuhan publikasi ilmiah yang berkualitas.</p> Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana en-US Perspektif Akuntansi 2623-0194 <p><a href="http://creativecommons.org/licenses/by/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by/4.0/88x31.png" alt="Creative Commons License"></a><br>Perspektif Akuntansi is licensed under a <a href="http://creativecommons.org/licenses/by/4.0/" target="_blank" rel="license noopener">Creative Commons Attribution 4.0 International (CC BY 4.0) License</a></p> Pengaruh Komponen RGEC Terhadap Perubahan Harga Saham Perbankan di BEI Tahun 2008-2017 https://ejournal.uksw.edu/persi/article/view/2336 <p><em>This study aims to determine the banking stock price by looking at the effect of the level of health measured by the RGEC method, namely Risk Profile, Earning, Good Corporate Governance (GCG), and Capital to the stock prices of banking companies in the Indonesia Stock Exchange in 2008-2017. This study uses secondary data. The analytical method used is multiple regression analysis. The results of the study show simultaneously, the share price of a bank company is influenced by the independent variables LDR, Independent Commissioner, NIM, and CAR significantly. While partially, the stock price of bank companies is influenced by independent commissioners and CAR negatively, NIM has a positive effect but the LDR does not affect stock prices.</em></p> Winda Tri Mulyani Hans Hananto Andreas ##submission.copyrightStatement## 2019-12-23 2019-12-23 2 3 211 236 10.24246/persi.v2i3.p211-236 Tata Kelola Perusahaan dan Penghindaran Pajak https://ejournal.uksw.edu/persi/article/view/2487 <p><em>This research aims to </em><em>test the effect of corporate governance characteristic, such as: independent commisaris proportion, audit quality, institusional ownership, and audit commite toward tax avoidance. The data used in this study is panel data of 2012-2016 from Mining Corporations listed in Indonesia Stock Exchange. Using quantitative method such as stationary test and panel data regression with Generalized Least Square (GLS) model, this study found that independent commisaris proportion and audit quality have positive and significant effect toward tax avoidance. But, audit commite and institutional ownership have no effect to tax avoidance.</em></p> <p><strong><em>Keywords: </em></strong><em>independent commisaris proportion, audit quality, audit commite, institutional ownership, tax avoidance</em></p> Meyjerd Rombebunga ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2019-12-23 2019-12-23 2 3 237 255 10.24246/persi.v2i3.p237-255 Pengaruh Pengungkapan Ekonomi, Lingkungan Dan Sosial Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Antara https://ejournal.uksw.edu/persi/article/view/2566 <p><em>The purpose of this paper is to analyze the mediating effects of economic, environmental, and social disclosures on the relationship between firm value and corporate financial performance. The population in this study is a banking sector company that is listed on the Indonesia stock exchange in the period 2013-2016, the sample was taken using a purposive sampling technique. The total sample used is 8 banks. The results of this study prove that (1) Economic disclosure does not affect the firm value. (2) Environmental disclosure does not affect the firm value. (3) Social disclosure affects the firm value. (4) Economic disclosure influences financial performance. (5) Environmental disclosure does not affect financial performance. (6) Social disclosure influences financial performance. (7) Financial performance affects the firm value. (8) Economic disclosure indirectly affects the firm value through financial performance. (9) Environmental disclosure does not affect the firm value through financial performance. (10) Social disclosure indirectly affects the firm value through financial performance.</em></p> Rosa Linda Cahya Utami ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2019-12-23 2019-12-23 2 3 256 297 10.24246/persi.v2i3.p256-297 Pengaruh Pergantian Auditor, Fee Auditor, Dan Kepemilikan Asing Terhadap Penerimaan Opini Audit Going Concern Dengan Spesialisasi Auditor Sebagai Variabel Moderasi https://ejournal.uksw.edu/persi/article/view/2570 <p>The purpose of this research is to examine and analyze the effect of auditor switching, auditor fee and foreign ownership on the acceptance of going concern opinion with auditor specialization as a moderating variable. The population used in this study were companies that are listed on the Indonesia Stock Exchange (IDX) between 2014 and 2017. The samples in this study were selected by purposive sampling method with 40 companies that met the criteria. The testing are done using logistic regression analysis. The results show&nbsp; auditor switching and auditor fees are not affect the acceptance of going-concern audit opinion. While the foreign ownership variable has a negative effect on the acceptance of going-concern audit opinion. In addition, the results of this study also state that auditor specialization does not weaken the negative influence of auditor turnover on the acceptance of going concern audit opinion. However, it strengthens the positive effect of auditor fees on the acceptance of going-concern audit opinion and weakens the negative influence of foreign ownership on the acceptance of going-concern audit opinion.</p> Oktavia Wardani ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2019-12-23 2019-12-23 2 3 276 297 10.24246/persi.v2i3.p276-297