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Articles 91 - 120 of 133
Full-Text Articles in Accounting
The Influence Of Internal Control System, Information Technology Utilization, And Organizational Commitment On Government Accountability Performance, Dena Handayani, Ivan Yudianto, Nunuy Nur Afiah
The Influence Of Internal Control System, Information Technology Utilization, And Organizational Commitment On Government Accountability Performance, Dena Handayani, Ivan Yudianto, Nunuy Nur Afiah
Journal of Accounting Auditing and Business
Each government institution has a mission to be achieved. Goals and objectives achievement that has been set through the system of accountability performance is a common indicator to measure mission accomplishment. There are several district and municipals in the province of West Java that has poor accountability performance. This study aims to determine the effect of the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions. The research adopts a quantitative interpretive approach. The population in this study is six districts and municipals in West Java Province, where each district and municipals consists …
An Analysis Of State-Owned Enterprise Holding Company Formation: The Case Of Printing And Media Companies, Ihsan Nasihin, Harry Suharman, Sofik Handoyo
An Analysis Of State-Owned Enterprise Holding Company Formation: The Case Of Printing And Media Companies, Ihsan Nasihin, Harry Suharman, Sofik Handoyo
Journal of Accounting Auditing and Business
This research aims to analyze the process of forming a holding company of state-owned enterprises in the printing and media business. This research uses qualitative research methods with a case study approach. The results of the study indicate that there are three options for printing and media holding company. The first option is printing and media holding with Perum Peruri as the holding company that will oversee four companies, namely Perum LKBN Antara, Perum PNRI, PT Balai Pustaka (Persero), and Perum PFN. The second option is printing holding and media holding. In printing holding, the holding company is Perum Peruri …
The Effect Of Financial Reporting Quality And Capital Structure On Investment Efficiency In Listed Manufacturing Companies, Gusnario Pranata, Fury Khristianty Fitriyah
The Effect Of Financial Reporting Quality And Capital Structure On Investment Efficiency In Listed Manufacturing Companies, Gusnario Pranata, Fury Khristianty Fitriyah
Journal of Accounting Auditing and Business
Investment is one of the activities of the company in order to achieve the objectives of the company, which is generally to make a profit. Companies are required to properly plan and use resources to achieve optimum investment and avoid inefficient conditions for investment (overinvestment and underinvestment). This research aims to determine the effect of financial reporting quality and capital structure on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange. The control variables used in this research are company age, operating cash flow ratio, company size, tangibility, and Altman Z-Score. Secondary data from manufacturing sector companies listed …
The Determinants Of Corporate Social Responsibility Disclosure: Empirical Evidence From Indonesia Listed Firms, Sofik Handoyo
The Determinants Of Corporate Social Responsibility Disclosure: Empirical Evidence From Indonesia Listed Firms, Sofik Handoyo
Journal of Accounting Auditing and Business
The study was motivated by previous research findings that indicate the variations of corporate social responsibilities disclosure among countries. The purpose of the study is to examine the determinants that influence corporate social responsibilities disclosure. The determinants namely the firm size, firm age, earning per share, stock price, and industry type, were examined. The sample of the study is listed firms in Indonesia Stock Exchange that issued sustainability reporting. Content analysis of sustainability reporting using the global reporting initiative standard was conducted to measure corporate social responsibilities disclosure. The determinants were examined using multiple regression analysis with a confidence interval …
Relevance Of Intangible Asset, Equity Book, And Earning Value On Stock Price In Information Technology Era, Filosofi Putri Aulia, Poppy Sofia Koeswayo, Djoemarma Bede
Relevance Of Intangible Asset, Equity Book, And Earning Value On Stock Price In Information Technology Era, Filosofi Putri Aulia, Poppy Sofia Koeswayo, Djoemarma Bede
Journal of Accounting Auditing and Business
This study aims to provide an overview for issuers related to investors' behavior in using the values presented in financial statements in the information technology era, by measuring the moderation effect of intangible assets on the relevance of earnings and book value of equity on stock prices. It tested using a price multiple moderated regression model and LQ45 indexed issuers on the Indonesia Stock Exchange from 2012 to 2018 as a sample. The results of the study show that investors in the Indonesian capital market use the magnitude of profits and intangible assets as a material for consideration in making …
Effect Of Market Share And Firm Size On Efficiency And Its Implications To Profitability Of Sharia Insurance In Indonesia, Said Aryonindito, Winwin Yadiati, Sofik Handoyo
Effect Of Market Share And Firm Size On Efficiency And Its Implications To Profitability Of Sharia Insurance In Indonesia, Said Aryonindito, Winwin Yadiati, Sofik Handoyo
Journal of Accounting Auditing and Business
Since Indonesia as a developing country which consists of 87.2% of Muslim citizens, sharia insurance plays an important role. However, this presence of sharia insurance does not show significant growth compared to Malaysia. This study aims to determine whether efficiency may serve as an intermediary variable in linking market share and company size to the profitability of Islamic insurance in Indonesia. It employs secondary data to collect data by involving 11 sharia insurance companies with 4 years ranging from the year 2014 to 2017. The collected data were analyzed through Path analysis and Sobel test with the DEA VRS as …
The Role Of Bonus Allocation In Project Investment: An Experimental Study Using Balanced Scorecard (Bsc) Training Treatment, Fauziah Rahman, Harry Suharman, Sofik Handoyo
The Role Of Bonus Allocation In Project Investment: An Experimental Study Using Balanced Scorecard (Bsc) Training Treatment, Fauziah Rahman, Harry Suharman, Sofik Handoyo
Journal of Accounting Auditing and Business
This research aims to determine the role of bonus allocation and balanced scorecard training in the selection of investment projects. This research used a controlled laboratory experiment method with a pretest-posttest control group experimental design which involves two groups, namely the experimental group and the control group. The experiment was carried out on 46 accounting graduate students as participants. The results of this research indicate that in selecting the investment projects, participants tend to comply with the bonus allocation policies and that balanced scorecard training is capable of predisposing participants to select projects that are oriented to long-term benefits by …
The Effect Of Cash Holding, Firm Size, And Financial Leverage To Earning Management In State-Owned Enterprises (Soes), Muhammad Elmas Fadlli, Khairunnisa M.M.
The Effect Of Cash Holding, Firm Size, And Financial Leverage To Earning Management In State-Owned Enterprises (Soes), Muhammad Elmas Fadlli, Khairunnisa M.M.
Journal of Accounting Auditing and Business
This research was conducted to determine the simultaneous and partial influence between cash holding, firm size, and financial leverage on earnings management in SOEs Companies listed on the Indonesia Stock Exchange during 2012-2018. The method in this study used a quantitative method. This research uses descriptive research with case study research type. The sampling technique in this study used a purposive sampling technique by obtaining 12 sample companies with a period of 7 years to obtain 84 sample units. This research used a logistic regression analysis method using SPSS 25.0 software. The results of this study indicate that cash holding …
Impact Of Corporate Sustainability On Firm Value: Indonesian Context, Muhammad Yusuf Shalihin, Harry Suharman, Dede Abdul Hasyir
Impact Of Corporate Sustainability On Firm Value: Indonesian Context, Muhammad Yusuf Shalihin, Harry Suharman, Dede Abdul Hasyir
Journal of Accounting Auditing and Business
Sustainability reports emerge as a critical problem in the business world. Companies do not merely pursue profit maximization, but must pay attention to non-financial factors to maintain long-term growth. This study aims to investigate the relationship between company sustainability and company value. This study involved a sample of companies included in the proper index listed on the capital market and included in the category of 45 of the most actively traded companies (LQ45) on the Indonesia Stock Exchange with a study period of 2015-2018. Sample selection by purposive sampling method with the final results obtained 20 sample companies that meet …
Analysis Of Company Performance Measurement Using The Balanced Scorecard Method, Arif Setiawan, Andry Arifian Rachman
Analysis Of Company Performance Measurement Using The Balanced Scorecard Method, Arif Setiawan, Andry Arifian Rachman
Journal of Accounting Auditing and Business
This study aims to determine how the performance of the Regional Water Company of Sleman Regency by using the Balanced Scorecard method viewed from a financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results of the study show that the performance of the Regional Water Company of Sleman Regency in 2015-2017 can be said to be good, and included in the "healthy" category, with a total performance value of 3,035 in 2015; 3,110 in 2016; and 3,480 in 2017
The Quality Of Local Government Financial Statements And The Use Of Financial Information In Decision Making, Raden Muhammad Rachmansyah Shadiqiawan, Sri Mulyani
The Quality Of Local Government Financial Statements And The Use Of Financial Information In Decision Making, Raden Muhammad Rachmansyah Shadiqiawan, Sri Mulyani
Journal of Accounting Auditing and Business
Financial statements contain information that is very helpful for users in making decisions. This study examines whether there are differences in the use of financial statement information decision making between the local government that obtain unqualified and qualified opinion for their financial statements. This study used the Mann Whitney test for hypothesis testing. Data was collected through a survey using a questionnaire on five local governments in West Java.The results of this study indicate that there are no significant differences in the use of financial statement information for local government decision-making, both in local governments that obtain unqualified and qualified …
Accounting Factors, Non-Accounting Factors, And Net Initial Return, Dhian Nurul Hidayati, Dedik Nur Triyanto
Accounting Factors, Non-Accounting Factors, And Net Initial Return, Dhian Nurul Hidayati, Dedik Nur Triyanto
Journal of Accounting Auditing and Business
The research aims to analyze accounting and non-accounting factors that influence the level of Net Initial Return (NIR). Accounting factors contain Return on Asset (ROA), Debt to Equity Ratio (DER), and Firm Size. Non-accounting factors contain Firm Age, Offering, and Underwriter Reputation. Furthermore, the research has the purpose of finding any simultaneous and partial influence. The research is using a quantitative method. The population is 149 companies that have made any Initial Public Offering (IPO) on the Indonesia Stock Exchange in the 2014-2018 period. The sample-based on purposive sampling results which are 95 companies. Multiple linear regression analysis was applied …
Successful Implementation Of Information Systems In Public Sector Organizations, Ajeng Apridiyanti, Harry Suharman, Zaldy Adrianto
Successful Implementation Of Information Systems In Public Sector Organizations, Ajeng Apridiyanti, Harry Suharman, Zaldy Adrianto
Journal of Accounting Auditing and Business
This study aims to determine the success of the implementation of the Regional Financial Management Information System (SIPKD) in the Regional Work Unit (SIPKD) in the Sumedang District Government, by examining the effect of system quality, information quality and service quality on user satisfaction and its implications for net benefits. This study uses primary data from questionnaires given to leaders of agencies, operators, and administrators of SIPKD. The data analysis method used is path analysis. The results of this study indicate that the quality of the system, the quality of information, and the quality of service affect user satisfaction and …
Capital Structure And Firm's Growth In Relations To Firm Value At Oil And Gas Companies Listed In Indonesia Stock Exchange, Muhammad Daffa Hamam, Layyinaturrobaniyah Layyinaturrobaniyah, Aldrin Herwany
Capital Structure And Firm's Growth In Relations To Firm Value At Oil And Gas Companies Listed In Indonesia Stock Exchange, Muhammad Daffa Hamam, Layyinaturrobaniyah Layyinaturrobaniyah, Aldrin Herwany
Journal of Accounting Auditing and Business
The value of the firm is an investor's perception of the firm's success that is often associated with the performance of its shares. The height of the firm’s value, indicating that the market believes in not only the firm's present condition but also in the firm's prospect. Several factors are thought to affect the value of the firm, like funding decisions, dividend policy, stock decision, firm growth, and firm size. This study aims to see whether there is any effect of capital structure and the level of firm growth on firm value. The sample used in this study was six …
The Effect Of Share Ownership Concentration And Company Operation Complexity Towards Transfer Pricing Decisions, Siska Liana, Sugiono Poulus, Arie Pratama
The Effect Of Share Ownership Concentration And Company Operation Complexity Towards Transfer Pricing Decisions, Siska Liana, Sugiono Poulus, Arie Pratama
Journal of Accounting Auditing and Business
This research aims to examine the effect of share ownership concentration and company operation complexity on transfer pricing decisions. The transfer pricing decision in this research is measured by the total indicators of related party transactions of the company. The population in this research are all companies listed on the Indonesia Stock Exchange from 2017 to 2018. The sample selection technique used is purposive sampling and hence, 116 companies have been obtained. The data used in this research were obtained from financial statement data. The data analysis method used in the research is the multiple linear regression analysis. The results …
The Influence Of Current Ratio, Total Debt To Total Assets, Total Assets Turn Over, And Return On Assets On Earnings Persistence In Automotive Companies, Adibah Yahya, Saepul Hidayat
The Influence Of Current Ratio, Total Debt To Total Assets, Total Assets Turn Over, And Return On Assets On Earnings Persistence In Automotive Companies, Adibah Yahya, Saepul Hidayat
Journal of Accounting Auditing and Business
The purpose of this study is to determine the effect of the variable Current Ratio, Total Debt to Total Assets, Total Assets Turnover, Return on Assets, on earnings persistence. This study used secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange from 2014-2018. The sample selection used a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis used the classic assumption test, multiple linear regression, T-test, F-test, and the coefficient of determination. The results showed that partial earnings persistence expressed in …
Factor Analysis Of Service Performance In Higher Education Institutions, Endah Sundaning Kinanti, Hamzah Ritchi, Sofik Handoyo
Factor Analysis Of Service Performance In Higher Education Institutions, Endah Sundaning Kinanti, Hamzah Ritchi, Sofik Handoyo
Journal of Accounting Auditing and Business
This research aims to examine the determinants of service performance in higher education institutions on student perceptions. This research uses Exploratory Factor Analysis (EFA) in determining the factors. The construct is built based on the literature on service performance and higher education. Data were collected using a questionnaire to a state university with legal entity students in Bandung. The results indicate that there are seven determinants of service performance, namely reliability, assurance, tangibles, responsiveness, access, and reputation. The total variance of these factors is 65.7 percent, which means that the seven factors determine 65.7 % of service performance in higher …
The Effect Of Budget Participation On Local Government Performance With Organizational Commitment As Moderating Variable, Arvindy Rivito, Sri Mulyani
The Effect Of Budget Participation On Local Government Performance With Organizational Commitment As Moderating Variable, Arvindy Rivito, Sri Mulyani
Journal of Accounting Auditing and Business
Since 2003, a performance-based budgeting process has been implemented in local governments in Indonesia. This budgeting process requires participation from organizational members in submitting budget proposals. Commitments from members of the organization are also needed. With this performance-based budgeting, governance is expected to be efficient and effective. The performance of local governments in Indonesia has also increased in recent years. This study aims to analyze the effect of budget participation and organizational commitment on the performance of local governments. The research was conducted in the City Government of Bandung. The method used in this research is descriptive analytical method. In …
Public Governance And Environmental Performance: An International Perspective, Sofik Handoyo, Fury Khristianty Fitriyah
Public Governance And Environmental Performance: An International Perspective, Sofik Handoyo, Fury Khristianty Fitriyah
Journal of Accounting Auditing and Business
Purpose of the study is to examine the relationship of public governance and the national environmental performance. Background of the research is driven by the fact that countries located in the same geographic showed different environmental performance. It is believed that public governance will determine national environmental performance. The higher public governance index, the better national environmental performance will be. The subject of the research is the countries that are listed as world bank member. Objects of the research are public governance and environmental performance. Public governance was represented by variables, namely accountability, political stability, government effectiveness, regulatory quality, and …
The Influence Of Budget Participation, Budget Goals Clarity And Internal Control Systems Implementation On Local Government Performance, Rifqi Subhanullah Hutama, Ivan Yudianto
The Influence Of Budget Participation, Budget Goals Clarity And Internal Control Systems Implementation On Local Government Performance, Rifqi Subhanullah Hutama, Ivan Yudianto
Journal of Accounting Auditing and Business
This study aims to examine the influence of budget participation, clarity of budget goals, and internal control systems on the performance of local government. This research was conducted on 31 regional work units in Karawang Regency. The study used a verification method with a quantitative approach. Data was collected through questionnaires instrument. The study employed path analysis. The results indicate that budget participation, budget goals clarity and the internal control system implementation simultaneously have a positive influence on the Government of Karawang Regency performance with the contribution of the influence that is equal to 73.4%. Partially, budgetary participation has a …
Planning And Budgeting: The Study Of Village Financing Process In Balige Subdistrict, Dwi Lauran Lumbantoruan, Sri Mulyani
Planning And Budgeting: The Study Of Village Financing Process In Balige Subdistrict, Dwi Lauran Lumbantoruan, Sri Mulyani
Journal of Accounting Auditing and Business
This study aims to understand the management of village funds, especially in the planning and budgeting processes. The focus of the study was on the suitability of the planning and budgeting processes carried out by village governments with applicable regulations, namely the Minister of Home Affairs Regulation (Permendagri) No. 114 and 113 the year 2014. The study employed qualitative methods, and the collection of data was conducted using interview techniques. The study was taken place in Lumban Gaol Village and Parsuratan Village in Balige Subdistrict, South Toba of Indonesia. The results of the study indicate that the planning and budgeting …
The Impact Of Working Capital, Return On Assets And Return On Equity On Corporate Income Tax, Nikke Yusnita Mahardini
The Impact Of Working Capital, Return On Assets And Return On Equity On Corporate Income Tax, Nikke Yusnita Mahardini
Journal of Accounting Auditing and Business
This study aims to examine the effect of working capital, Return on Assets (ROA), and Return on Equity (ROE) on corporate income tax. The population of this study is mining companies, and the total sample was involved is thirty-six companies. The data used in the study is in the form of financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis method used in this study is the multiple regression analysis. Results of the study indicate that working capital significantly influences corporate income tax. Meanwhile, Return on Assets (ROA) and Return on Equity (ROE) are not significant to …
Fraudulence Financial Statements Analysis Using Pentagon Fraud Approach, Dedik Nur Triyanto
Fraudulence Financial Statements Analysis Using Pentagon Fraud Approach, Dedik Nur Triyanto
Journal of Accounting Auditing and Business
This study aims to examine the influence of variables, namely pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements of companies listed in Indonesia Stock Exchange. The subject of the study is the food and beverage manufacturing firms. The period of investigation is the year 2015 – 2017. This study used purposive sampling technique. In total, there are 36 foods and beverage manufacturing firms involved in this study. The data was generated from the firm’s annual report using a content analysis approach. Panel data of 36 foods and beverage for three years (2015 – 2017) was used for analyzing. …
The Influence Of Profitability And Leverage On Corporate Social Responsibility Disclosure, Valendra Smaut Kapitan, Syafrizal Ikram
The Influence Of Profitability And Leverage On Corporate Social Responsibility Disclosure, Valendra Smaut Kapitan, Syafrizal Ikram
Journal of Accounting Auditing and Business
This study aims to examine the influence of profitability and leverage on corporate social responsibility disclosure. The study was conducted in companies listed in Indonesia Stock Exchange. Profitability and leverage were treated as independent variables, while disclosure of corporate social responsibility is the dependent variable. The research method was used in this research is a verificative approach. The population in this study is the companies listed in Indonesia Stock Exchange. Sample of the study is the companies included as a member of LQ 45 index for period 2013-2015. Total listed companies were involved in this study is 67 companies. The …
The Relevance Of Public Governance To National Environmental Performance, Andre Basrija, Sofik Handoyo
The Relevance Of Public Governance To National Environmental Performance, Andre Basrija, Sofik Handoyo
Journal of Accounting Auditing and Business
The study aims to examine the influence of public governance on national environmental performance. Public governance in this study consists of four attributes, namely government accountability, political stability, government effectiveness, and regulatory quality. This study was triggered by the phenomenon that countries with excellent economic performance, but they do not always have an excellent national environmental performance. The study involved 155 countries member of World Bank countries. This study adopted a Purposive Sampling technique. Path analysis was applied in this study because there is a correlation among independent variables. Public governance was measured using the Worldwide Governance Indicator (WGI) scores …
The Influence Of Corporate Social Responsibility (Csr) Disclosures On Corporate Financial Performance With Industrial Types As Moderating Variables, Ivani Juni Nainggolan, Sofik Handoyo
The Influence Of Corporate Social Responsibility (Csr) Disclosures On Corporate Financial Performance With Industrial Types As Moderating Variables, Ivani Juni Nainggolan, Sofik Handoyo
Journal of Accounting Auditing and Business
This study aims to examine the effect of implementing Corporate Social Responsibility (CSR) on the company's financial performance, with the industry type as a moderating variable. CSR disclosure was measured using CSR disclosure under ISO 26000. Return on Asset is a proxy to measure the company’s financial performance. The type of industry was divided into a high profile and low-profile company. The research subjects are the leading sector companies (raw material producing industries) and the second sector (manufacturing industries) which consist of various sectors namely agriculture, mining, basic and chemical industries, various industries, and consumer goods which are listed on …
Entrepreneurial Intention Of Sari Mutiara Indonesia University Student In Medan, Rosanna Purba
Entrepreneurial Intention Of Sari Mutiara Indonesia University Student In Medan, Rosanna Purba
Journal of Accounting Auditing and Business
This study examined factors that influence entrepreneurial intention of college students by using the analysis model that consists of three factors namely personality factors, contextual factors, and demography factors in Sari Mutiara Indonesia University. Research using survey questionnaires data collection by using an accidental sampling technique with the samples of this research are all the students as much 360 students from 20 different majors. Results of this study showed that : (1) There is a significant effect between the personality factors, such as locus of control and need for achievement with entrepreneurial intention of college students; (2) There is a …
The Role Of Government Internal Control Systems And Utilization Of Information Technology In Quality Reports, Evelytha Goutama, Ivan Yudianto
The Role Of Government Internal Control Systems And Utilization Of Information Technology In Quality Reports, Evelytha Goutama, Ivan Yudianto
Journal of Accounting Auditing and Business
This study aims to determine how the implementation of the government internal control system and the use of information technology in improving the quality of local-owned asset reports in the Government of West Bandung Regency, Bandung City, and Subang Regency. This study uses qualitative methods, and data collection is done by interview and documentation techniques to 12 informants who are Heads of Asset Fields in Financial and Asset Management Agency of Bandung City, Subang Regency, and West Bandung Regency. Data analysis is done by reducing data and then presenting data and drawing conclusions on data obtained according to the method …
Grants Expenditure And Capital Expenditure Pattern Analysis, Taufik Nugraha Suryana, Sri Mulyani
Grants Expenditure And Capital Expenditure Pattern Analysis, Taufik Nugraha Suryana, Sri Mulyani
Journal of Accounting Auditing and Business
The aim of this research to determine the Political Budget Cycle’s (PBC) patterns in grants expenditure and capital expenditure before, during, and after the regional election in Indonesia in 2012. The method used in this research is a mixed-method, where the first testing used simple regression (quantitative approach) then followed by content analysis (qualitative approach) for getting more finding from the data. Sample method used in this research is based on a purposive sampling method. The results showed that there were Political Budget Cyle’s patterns though there was no significant effect of Regional Election on Grants Expenditure and Capital Expenditure. …
Accounting Education Challenges In The New Millennium Era, Sofik Handoyo, Syaiful Anas
Accounting Education Challenges In The New Millennium Era, Sofik Handoyo, Syaiful Anas
Journal of Accounting Auditing and Business
The new Millennium era is closely associated with turbulence business environment along with advanced Information and technology. Job market demands university graduates to concern not only technical skills but also beyond that. Accounting education institutions must respond to the changes by providing education systems that comply with market expectations. This paper described critical thinking related new orientation of accounting education institutions in responding advanced of technology, dynamic business environment along with millennial generation characteristics. This paper explored using literature review perspective to understand the implications of advanced technology, changing the business environment, and the unique character of the millennial generation …