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Results in Journal JAAF (Journal of Applied Accounting and Finance): 54

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Farah Chintya Benyadi, Andrianantenaina Hajanirina, Mila Austria Reyes
JAAF (Journal of Applied Accounting and Finance), Volume 6, pp 61-72; https://doi.org/10.33021/jaaf.v6i1.3615

Abstract:
The purpose of this study is to analyze whether profitability, liquidity, leverage and firm size affect dividend policy. Dividend provides riskless revenue for shareholders and though according to the theory, dividend, is irrelevant to firm value. Dividend policy is measured by dummy variable, and the underlying factors including profitability which using return on asset to be measured, liquidity that using current ratio, leverage which using total debt to total asset ratio while log natural of total asset is used as measurement of the firm size. Data collection is using purposive sampling with total sample of 61 companies from manufacturing sector companies listed on Indonesia Stock. This study is using binary logistic regression with 299 sample size. The outcome of this study present that dividend policy is significantly associated with profitability and firm size yet have no significantly correlated with liquidity and leverage of the company.
Bela Juliani, Keri Boru Hotang
JAAF (Journal of Applied Accounting and Finance), Volume 6, pp 25-37; https://doi.org/10.33021/jaaf.v6i1.3613

Abstract:
This research tends to analyze financial ratios to firm value. The type of data used is secondary data, the obtained data from the financial statements of basic and chemical industry companies listed on the the Indonesia Stocl Exchange in 2017 -2019. The results of each variable sample test liquidity, leverage, profitability on firm value has a positive effect, while the firm size variable has no effect on firm value. With this research it can provide investors perceptions to be able to reconsider when investing their capital.
Endar Purnawan, Gianluca Brunori
JAAF (Journal of Applied Accounting and Finance), Volume 6, pp 1-15; https://doi.org/10.33021/jaaf.v6i1.2345

Abstract:
This paper addresses the way microfinance programs affect food security, whic h is compiled based on a literature review of a total of 58 pieces of literature, from 1995 to 2020. Its paper sheds light on microfinance in rural areas in Indonesia, microfinance and food security, and critics related to microfinance programs based on a literature review. The result indicates that when the program’s impact on participants’ families’ food security and nutrition is measured, the results could be different. Most of the results stated a positive impact, but it might depend on many other factors. Taken together, the paper findings highlight the importance of a cycle of innovation, experimentation, and evaluation that must be carried out to build a robust financial institution to answer challenges and provide solutions to all the various conditions experienced by low-income families, involving various institutional structures, modes, and mechanisms. Other supporting factors are also important, including community involvement, the availability of safety nets, and non-financial support in many fields, such as increasing institutional capacity, business development, technology utilization, procurement, production, and, most importantly, marketing.
S.E. Ery Yanto, Stasya Monifa
JAAF (Journal of Applied Accounting and Finance), Volume 6, pp 16-24; https://doi.org/10.33021/jaaf.v6i1.3616

Abstract:
Financial statements are source of information for investors in determining which companies to invest in. Therefore, the reliability of financial statements has an important role. In order for financial reports to be reliable, there are two important things, namely reporting quality and earning quality factors. The auditor gives a fair opinion as a form of reporting quality. Thus, the going concern opinion is one of the opinions given by the auditor on earning quality. This study tries to examine what factors encourage the auditor to give going concern opinion to the company. The method used is a quantitative method using inferential statistics. In particular, the instrument used is logistic regression. The findings of this study are that companies that tend to get a going concern opinion have certain characteristics, among others, are large companies that have profits and have a fairly high level of debt. This finding can then be used by investors to identify companies that have the potential to get a going concern opinion.
Wang Gen, Andi Ina Yustina, Andrianantenaina Hajanirina, Mila Austria Reyes
JAAF (Journal of Applied Accounting and Finance), Volume 6, pp 38-52; https://doi.org/10.33021/jaaf.v6i1.3614

Abstract:
With the development of globalization, corporate social responsibility has become a hot subject of shared concern for all nations in the globe. The lack of CSR performance in modern China has prompted worries about CSR in both academic and practical circles in China. In this work, the authors continue Liao's research and seek to re-analyze if CSR is connected to financial fraud. Through the analysis of A-share companies in the construction industry listed on the Shanghai Stock Exchange and the Shenzhen Stock Exchange, this paper finds that CSR scores are negatively correlated with financial fraud activities, which suggests that CSR companies are less likely to engage in financial fraud. Thus, to some degree, it may also argue that CSR is an ethical activity that has the power to minimize corporate financial misbehavior.
Pandu Adi Cakranegara
JAAF (Journal of Applied Accounting and Finance), Volume 6, pp 53-60; https://doi.org/10.33021/jaaf.v6i1.1423

Abstract:
Property companies are a growing industry in Indonesia. This trend makes the property industry an economically attractive industry for the investor. Due to that development, this study examines the factors that affect the profitability of property companies. This study's profitability is represented by the Return On Equity ratio chosen because this variable will provide returns to equity investors. The independent variables in this study consist of company-specific variables and macroeconomic variables. The research method used is the multiple linear regression method using secondary data taken from the company's financial statements from 2015 to 2019. The findings of this study are that both company-specific and macroeconomic factors significantly influence the profitability of property companies. Specifically, company-specific factors that have a significant effect on profitability are also affected by macroeconomic factors, such as companies' ability to owe as represented by the ratio of Debt to Equity Ratio. Investors can use the findings from this study to determine which companies are suitable for investment. Meanwhile, from the company side, management can focus on this study's findings to increase the company's profitability.
Ari Nurul Fatimah, Nuwun Priyono
JAAF (Journal of Applied Accounting and Finance), Volume 4, pp 75-92; https://doi.org/10.33021/jaaf.v4i2.1073

Abstract:
The system of change from centralized to decentralized puts new hope for the majority of the Indonesian people. With decentralized government management or delegating authority to local governments, government management authority will be distributed from the center to the regions. The aim of this study is to examine and prove whether the income received by the government and the balance and regional expenditure funds have an effect on the welfare of the community in regencies / cities in Central Java Province. The study uses a data panel because it will examine several objects from several specific time periods (2016-2018). The data used is the entire population of districts and cities in Central Java, namely 29 districts and 6 cities. The APBD realization report data is taken from the Directorate General of Fiscal Balance and from the Central Bureau of Statistics of the Republic of Indonesia. The hypothesis will be tested using a panel data multiple regression analysis model. The results of this study, namely PAD, DAU, and the ratio of GDP to expenditure have a positive and significant impact on the welfare of the community.
Heri Ispriyahadi, Grace Aprilia Uli Putri
JAAF (Journal of Applied Accounting and Finance), Volume 5, pp 68-80; https://doi.org/10.33021/jaaf.v5i2.1168

Abstract:
This paper examined the impact of leverage, investment decision, dividend policy and profitability on the firm value of the automotive sector companies from 2010 - 2016. There are 12 firms chosen using a purposive sampling technique implementing specific criteria. Those firms are publicly listed on the Indonesia Stock Exchange. Panel data regression (Pooled OLS, Fixed Effects, and Random Effects) is used in this research. The results have shown that leverage, dividend policy and profitability, have a positive and significant impact on firms' value. A rise in these factors will lead to an increasing stock price, whereas even though has has a positive impact, but investment decision not a substantial effect on company value.
Ery Yanto, Pandu Cakranegara
JAAF (Journal of Applied Accounting and Finance), Volume 5, pp 26-35; https://doi.org/10.33021/jaaf.v5i1.1467

Abstract:
In providing an audit opinion, some assumptions must be met, one of which is that it will continue. In terms of corporate sustainability accounting, this is called a going concern. To evaluate whether the company has a going concern, an auditor can look at several indicators. These indicators include solvency, cash flow, and profitability. This study attempts to investigate the effect of these three variables towards audit going concern. Multiple linear regression statistical methods are used to link them with the going concern level. Based on the research results on 56 companies listed on the Indonesia Stock Exchange from 2017 to 2019, it can be concluded that solvency, cash flow, and profitability significantly affect the company.
Putri Nurmala, Akhmad Sigit Adiwibowo
JAAF (Journal of Applied Accounting and Finance), Volume 5, pp 109-124; https://doi.org/10.33021/jaaf.v5i2.1308

Abstract:
Bond ratings are a scale of risk of all bonds traded, which indicates how safe a bond is. The security of a bond is indicated by its ability to pay interest and repay the loan principal. The purpose of this study is to find out empirical evidence that good corporate governance has an effect on bond ratings. This study uses secondary data. The population in this study are non-financial companies listed on the IDX in 2014-2018. The research sample was selected using purposive sampling method. After subtraction with several criteria, as many as 20 companies were set as the sample. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that institutional ownership and audit committee have a significant effect on bond ratings. Meanwhile, the independent board of commissioners has no significant effect on bond ratings
Suresh Kumar, Lin Karlina
JAAF (Journal of Applied Accounting and Finance), Volume 4, pp 49-59; https://doi.org/10.33021/jaaf.v4i1.1227

Abstract:
This study aims to determine the influence of the role of parents, financial knowledge, and customer's attitude towards credit card which are determinants of a person's intention to using a credit card. This study applied quantitative data analysis and used an online survey platform as a medium to distribute questionnaires consisting of 22 item statements. A total of 322 responses were collected with 302 valid responses with purposive sampling technique. Structural equation modelling was applied to test the hypothesis. The results of this study indicate that all hypotheses (parents’ role, financial knowledge, and attitude) toward intention to use credit card are accepted and the model is also very good where the coefficient of determination is close to one. This study provides a better understanding of customer intentions in determining the purchase decision using a credit card in Greater Jakarta area. This study also provides managerial implications for business and recommendations for future research.
Gita Fitriningsih, Ery Yanto, Pandu Adi Cakranegara
JAAF (Journal of Applied Accounting and Finance), Volume 5, pp 139-149; https://doi.org/10.33021/jaaf.v5i2.3372

Abstract:
The company's goal is to create value. Therefore, it is important for companies to know the source of the company's value creation. This study connects the independent factors that affect firm value, namely Return On Equity, Return On Assets, and Earning Per Shares. This research used a sample of 30 companies. The samples used in this research are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019 with the sampling technique using purposive sampling. The results indicated that the return on assets has no significant effect on share prices, return on equity has no significant effect on share prices, EPS has an significant effect on share prices and simultaneously return on assets, return on equity and earnings per share has an significant effect on share prices.
Norma Fitria, Nurharibnu Wibisono
JAAF (Journal of Applied Accounting and Finance), Volume 3, pp 85-98; https://doi.org/10.33021/jaaf.v3i2.808

Abstract:
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kinerja pemerintah desa terhadap pengelolaan keuangan desa melalui variabel intervening. Subyek penelitian ini adalah kepala desa, sekretaris desa, bendahara desa, kaur keuangan dan operator bagian keuangan di Desa yang berada di Kecamatan Madiun, Kabupaten Madiun. Sampel penelitian ini adalah 60 responden menggunakan sample jenuh (sensus). Hasil pengujian menunjukkan bahwa regulasi dan sumber daya manusia berpengaruh signifikan positif terhadap pengelolaan keuangan desa. Sedangkan komitmen organisasi tidak berpengaruh terhadap pengelolaan keuangan desa. Sumber daya manusia berpengaruh positif terhadap kinerja pemerintah desa, sedangkan regulasi dan komitmen organisasi tidak berpengaruh terhadap kinerja pemerintah desa. Variabel pengelolaan keuangan desa berpengaruh positif terhadap kinerja pemerintah desa.
Muhammad Ilham Prasetyo Sitorus, Ika Pratiwi Simbolon, Andrianantenaina Hajanirina
JAAF (Journal of Applied Accounting and Finance), Volume 4, pp 120-130; https://doi.org/10.33021/jaaf.v4i2.1243

Abstract:
This research has the purpose of analyzing the cash flow, capital expenditures, liquid assets, tangible assets, bank debt, firm size, research and development, growth opportunities, leverage, cash flow volatility, managerial ownership toward cash holding. The population in this research are all manufacturing firms listed on the Indonesia Stock Exchange (IDX). The sampling technique uses a purposive sampling method, and 78 observations have obtained from 26 companies for the 2016-2018 period. The method used in this research is quantitative. The results of this study indicate that liquid assets, tangible assets, and leverage have significant impact on cash holdings. In contrast, cash flow, bank debt, capital expenditure, firm size, research and development, growth opportunities, cash flow volatility, and managerial ownership do not have significant impact on cash holding.
Mila Austria Reyes, Hajanirina Andrianantenaina, Gatot Imam Nugroho
JAAF (Journal of Applied Accounting and Finance), Volume 5, pp 59-67; https://doi.org/10.33021/jaaf.v5i1.1461

Abstract:
Twenty years ago, nobody will ever think that the world will experience what we are experiencing right now. The whole world had been put in uncertainty due to pandemic which started from the city of Wuhan, China. This pandemic called COVID-19 had affected everyone’s life including many companies in Indonesia. It has impact on audit quality. Matters are analyzed through input/output based on Francis (2011) and Knechel (2010). This research adopts desk study method to investigate the impact of COVID-19 to audit quality. It suggests the improvement of the regulations (time, and fee), the auditor’s matters (experience, routine, and client). Quality can be based not only by the auditing report as the product from the activity, but from the engagement from the output of this report for long term horizon.
Kristina Sepma Sipahutar, Whereson Siringoringo
JAAF (Journal of Applied Accounting and Finance), Volume 3, pp 163-179; https://doi.org/10.33021/jaaf.v3i2.939

Abstract:
Pelaksanaan tax amnesty merupakan salah satu cara yang diterapkan oleh pemerintah untuk meningkatkan penerimaan perpajakan serta untuk meningkatkan kepatuhan wajib pajak, dimana wajib pajak agar mau melakukan pengungkapan harta dan membayar tebusan atas harta yang selama ini belum dilaporkan oleh wajib pajak. Penelitian ini bertujuan untuk mengetahui pengaruh peraturan perpajakan, sosialisasi perpajakan, kepercayaan kepada sistem perpajakan terhadap kemauan wajib pajak dalam melaksanakan tax amnesty. Penelitian ini menjadikan Wajib Pajak Orang Pribadi yang berada di Kabupaten Bekasi sebagai objek. Penelitian ini menggunakan pendekatan kuantitatif dan metode pengumpulan data menggunakan kuesioner terhadap 110 sampel yang menjadi responden dengan pendekatan non probability sampling. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menyimpulkan bahwa variabel peraturan perpajakan memiliki pengaruh yang positif terhadap kemauan wajib pajak dalam melaksanakan tax amnesty, variabel sosialisasi perpajakan tidak berpengaruh terhadap kemauan wajib pajak dalam melaksanakan tax amnesty, dan variabel kepercayaan terhadap sistem perpajakan memiliki pengaruh yang positif terhadap kemauan wajib pajak dalam melaksanakan tax amnesty.
Keri Boru Hotang
JAAF (Journal of Applied Accounting and Finance), Volume 3, pp 150-162; https://doi.org/10.33021/jaaf.v3i2.804

Abstract:
Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem e-filling, tingkat pemahaman perpajakan, biaya kepatuhan, sanksi perpajakan terhadap tingkat kepatuhan pelaporan SPT Tahunan wajib pajak orang pribadi di kecamatan Cikarang dengan kepuasan kualitas pelayanan pajak sebagai variabel intervening. Data penelitian didapatkan melalui kuesioner yang disebarkan kepada wajib pajak orang pribadi di Kecamatan Cikarang sebanyak 160 sampel, dan metode analisis data yang digunakan adalah metode analisis jalur (path analysis). Hasil penelitian menyimpulkan penerapan sistem e-filling berpengaruh positif signifikan terhadap tingkat kepatuhan pelaporan SPT Tahunan dengan kepuasan kualitas pelayanan pajak sebagai variabel intervening , pemahaman perpajakan berpengaruh positif terhadap tingkat kepatuhan pelaporan SPT Tahunan dengan kepuasan kualitas pelayanan pajak sebagai variabel intervening pajak, sanksi perpajakan berpengaruh negatif terhadap tingkat kepatuhan pelaporan SPT Tahunan dengan kepuasan kualitas pelayanan pajak sebagai variabel intervening, dan biaya kepatuhan berpengaruh positif terhadap tingkat kepatuhan pelaporan SPT Tahunan dengan kepuasan kualitas pelayanan pajak sebagai variabel intervening.
Wisnu Dewi Fitriyani, S.E. Vita Elisa Fitriana
JAAF (Journal of Applied Accounting and Finance), Volume 4, pp 36-48; https://doi.org/10.33021/jaaf.v4i1.1226

Abstract:
This research aims to examine the influence of the corporate social responsibility (CSR) disclosure towards the tax avoidance by considering corporate governance which is risk preferences executive. The sample that used in this study are 55 manufacturing companies listed in Indonesia Stock Exchange period 2014-2017. The researcher used regression analysis for analyzing the data. The result shows that corporate social responsibility disclosure using the proxy of Global Reporting Initiative G4.0 significantly influences tax avoidance. Risk preferences executive as the indipendent variable and moderating variable between corporate social responsibility disclousre and tax avoidance both has significant influence. The risk preferences executive as moderating variable in this study reveals a positive significant influence that proves the risk preferences executive strengthen the relationship between corporate social responsibility disclosure and tax avoidance.
Whereson Siringoringo
JAAF (Journal of Applied Accounting and Finance), Volume 4, pp 21-35; https://doi.org/10.33021/jaaf.v4i1.1224

Abstract:
Tax-based revenues are the backbone of the country's biggest source of funding this decade. Income tax as one of the central taxes that adhere to the Self Assessment System which requires compliance from the Taxpayer. The research is aim to determine the effect of Information and Forgetfulness Taxpayers on compliance with taxpayers in reporting the annual Income Tax Article 21. The research method used is quantitative with the study population is an Individual Taxpayer domiciled in Jabodetabek, using primary data obtained by using a questionnaire given to the research samples with the Non probability method, Accidental Sampling. The method of data analysis is multiple linear regression analysis. This study conclude that the Information variable has a positive significant effect on taxpayer compliance in reporting annual income tax returns, and the variable nature of forgetfulness does not have a negative significant effect on taxpayer compliance in reporting the annual income tax article 21, and simultaneously the information variable and the nature of forgetfulness have a significant effect to the compliance of taxpayers in reporting the annual income tax article 21.
Monika Kussetya Ciptani, Yunica Wahyu Dewantari
JAAF (Journal of Applied Accounting and Finance), Volume 3, pp 124-149; https://doi.org/10.33021/jaaf.v3i2.809

Abstract:
In manufacturing company, quality of product could become their competitive advantage to compete in the market. To achieve good quality of products and activities, company need to have system or strategy to manage their supply chain activity and make it more effective and efficient flow of production and improve the quality of information sharing, production time, and products, so the company can improve their performance. This study conducted to find out the mediating effect of supply chain quality integration on supply chain management practices to achieve performance. Researcher was using PLS Structural Equation Modelling (PLS-SEM) to analyze data. The sample of this research was consumer goods manufacturing in Indonesia and using primary data with questionnaire as data collection method. After analysis using PLS-SEM, researcher was found that supply chain management practices affect operational performance; and supply chain quality integration has mediating effect on the effect of supply chain management practices on operational performance of company.
Andrianantenaina Hajanirina, Ika Pratiwi Simbolon
JAAF (Journal of Applied Accounting and Finance), Volume 4, pp 60-74; https://doi.org/10.33021/jaaf.v4i1.1240

Abstract:
Tax avoidance banyak dilakukan oleh wajib pajak karena hal ini bersifat legal. Penelitian ini bertujuan untuk mengetahui lebih lanjut pengaruh proporsi dewan komisaris independen, ukuran perusahaan, profitabilitas (ROA) serta leverage terhadap tax avoidance. Sample dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2015 – 2017. Jumlah sample yang digunakan sebanyak 63 perusahaan yang diambil melalui purposive sampling. Metode analisis penelitian ini menggunakan anlsisis regresi data panel. Hasil penelitian menujukkan bawa ukuran perusahaan dan leverage berpengaruh terhadap tax avoidance. Keterbatasan dalam penelitian ini adalah jumlah sampel perusahaan yang digunakan hanya dalam periode waktu tiga tahun sebanyak 63 perusahaan dan variabel yang digunakan hanya proporsi dewan komisaris independen, ukuran perusahaan, profitabilitas (ROA) serta leverage.
Alvita Yuniar, Pramuditya Ardhana
JAAF (Journal of Applied Accounting and Finance), Volume 5, pp 36-48; https://doi.org/10.33021/jaaf.v5i1.1328

Abstract:
The purpose of this paper is to formulate an ideal stock exchange to help Small-Medium Entity (SMEs) in getting the capital they need. SMEs face some difficulties to grow its business. Access to the capital market is one of their main obstacles. This research uses a descriptive approach. This research discusses the problem by using literature study and secondary data as a source of information which is then analysed to be interpreted. This paper analyses both equity crowdfunding and Indonesian Stock Exchange Acceleration Board as the currently available equity market for SMEs. The key takeaways from both capital markets then being used to develop a new capital market called Rising Star Exchange (RiSE). The results of this paper implicate that by having this stock exchange, SMEs will have better access to funding while the investors also get the level of protection they need. The paper contributes to the social, economic and business sciences. The results of this paper could be used by the government to formulate a regulatory environment which could support the growth of SMEs, by the SMEs to find another alternative source of fund, and by the investors to allocate their fund in SMEs investment.
Yunita Ismail Masjud
JAAF (Journal of Applied Accounting and Finance), Volume 3, pp 99-107; https://doi.org/10.33021/jaaf.v3i2.810

Abstract:
This research objective was to find out the impact of resident income, tourism prices, exchange rate, and bilateral trade in goods towards China's outbound tourism trips. This research used the data from research that done by Yi (2018) and used the China Statistical Yearbook to obtained bilateral trade volume and total number of domestic trips from 2006-2015. Panel data in multiple regression model was used to analyzed the outbound tourism demand in China. The results showed that all variables had significant influence partially towards China’s outbound tourist trips, except travel price. Simultaneously all variables had significant influence towards China's outbound tourist trips.
I Made Johan Wedia Putra, Seriwati Ginting
JAAF (Journal of Applied Accounting and Finance), Volume 5, pp 81-94; https://doi.org/10.33021/jaaf.v5i2.1231

Abstract:
This study seeks to examine the implications of corporate governance and financial performance on firm value. The population selected are all companies that follow CGPI (Corporate Governance Preception Index) scoring held by IICG (The Indonesian Institute for Corporate Governance) in 2015-2018. Sampling of the research is purposive sampling with samples criteria are public companies participate in CGPI scoring and publish their financial statements on Indonesia Stock Exchange’s website or publish on the official website of respective companies. The total population followed CGPI score was 137 companies, 55 of those are public companies and 5 samples are outlier data. The statistical test used in this research were descriptive statistics analysis and multiple regression analysis. This research results in findings that both simultaneously and partially there are implications for corporate governance and financial performance to firm value. Therefore, the implementation of corporate governance and financial information disclosure in companies is fundamental to realizing firm value.
Nani Hartati, Anissa Eka Fitria
JAAF (Journal of Applied Accounting and Finance), Volume 4, pp 1-10; https://doi.org/10.33021/jaaf.v4i1.1238

Abstract:
The capital structure explains how the company funds its operational activities. The capital structure is influenced by various aspects, liquidity, profitability, company activity, asset structure and non-debt tax shield. The purpose of this study is to determine the effect of liquidity, profitability, activity, asset structure and non-debt tax shield on the capital structure of automotive companies listed on the IDX in the 2014-2018 period. Types of research is an explanatory research with quantitative method approach with a population of all automotive companies listed on the Indonesia Stock Exchange in 2014-2018. Purposive sample method is a sample selection method with a sample size of 6 sample companies. Multiple linear analysis is a data analysis method used with a significance of 5%. In this study, it can be concluded that CR, NPM and TATO have no effect on capital structure, while SA and NDTS have a significant positive effect on capital structure.
Gabriella Ebri Rosani, S.E. Setyarini Santosa
JAAF (Journal of Applied Accounting and Finance), Volume 4, pp 11-20; https://doi.org/10.33021/jaaf.v4i1.1225

Abstract:
This research examines whether bonus plan, political cost, and earning management have influence to the social and environment disclosure quality or corporate social responsibility This research is important due to the increasing level of public awareness to the social and environmental disclosures that in turn, it can be used as part of the corporate strategy to attract the market as well as the stakeholder. There are 45 companies used as samples and are taken from the manufacturing companies listed in Indonesia Stock Exchange for the period of 2013-2017. Using multiple linear regression, the finding from this research shows that both earning management and political cost have positive significant effect towards social and environment disclosure quality, while bonus plan has insignificant effect towards social and environment disclosure quality.
Dian Sulistyorini Wulandari
JAAF (Journal of Applied Accounting and Finance), Volume 5, pp 95-108; https://doi.org/10.33021/jaaf.v5i2.1128

Abstract:
This study aims to determine the effect of tax planning and the intensity of fixed assets on earnings management. This study uses secondary data. The population of this study are real estate, property and construction companies listed on the Indonesia Stock Exchange during the 2016-2018 period. It has a total of 81 companies. Purposive sampling technique is used in order to obtain a sample of 32 companies that meet the criteria. This study uses linear regression analysis with a significance level of 5%. The results showed that tax planning and asset intensity had no significant effect on earnings management.
Mila Austria Reyes, Gita Ghaisani Haniyah
JAAF (Journal of Applied Accounting and Finance), Volume 4, pp 93-109; https://doi.org/10.33021/jaaf.v4i2.1241

Abstract:
Revaluation of assets Property, Plant and Eguipment (PPE) is carried out by a company with the aimed to provide financial statements which are more fair and reasonable. However, the question arise about how is the tax treatment for this asset assessment. The lack of regulations that regulate it makes the author to be motivated to research and hopefully can provide information to taxpayers and give suggestions to the tax authorities regarding how the tax treatment for this asset assessment. This research is using a qualitative approach with data collection through in-depth interview and literature study. The research conclude to eliminate all of the perception regarding the actual tax treatment, the tax regulator must always update or revise the tax regulations with changes or revisions made by the Financial Accounting Standards (SAK). This research is limited only on the discussion of the tax treatment towards revaluation based on the Statement of Financial Accounting Standards (PSAK) 16.
Harris Turino Kurniawan, Adhi Setyo Santoso
JAAF (Journal of Applied Accounting and Finance), Volume 4, pp 110-113; https://doi.org/10.33021/jaaf.v4i2.1242

Abstract:
CNN Indonesia, on 24 July 2020, reported that "BI predicted Indonesia to enter recession gap in the third quarter of 2020". Several online media immediately grabbed with the more bombastic article entitled, "Indonesia's economy is on the brink destruction." In the 2/2020 quarter, the conditions got worse. Singapore is a country the earliest reported 2/2020 quarter growth of - 41.2%, lowest throughout the history of the country's founding. Its annual growth becomes- 12.6% (yoy). Singapore's economy, which is supported by international trade and infrastructure, is under severe pressure. Malaysia hasn't reported its economic growth but is forecast to experience contraction amounted to 9.7%. Indonesia itself is also predicted to enter negative growth in 2/2020 quarter of - 3.8%. The question is whether the Indonesian economy is so bad? Indonesia's economic quo Vadis?
Nurul Aini, Eman Sukanto
JAAF (Journal of Applied Accounting and Finance), Volume 5, pp 125-138; https://doi.org/10.33021/jaaf.v5i2.3371

Abstract:
The aim of this study is deemed to analyze the influence of fraud triangle as a tool to detect the fraud in a financial statement. The research focuses on the trading sector companies from 2014 to 2016 that are listed on the Indonesia Stock Exchange. After selecting these companies, 24 of them become the definite samples. They are divided into companies that are probable doing financial statement fraud and those which are not based on the model of Beneish M-Score. For that, this research uses logistic regression. The results show that those that have significant effect on financial statement fraud are external pressure, ineffective monitoring, and financial stability. And those insignificant variables include auditor change, financial target, and the nature of industry.
Yesaya Biely Febrian, S.Pd Imas Nurani Islami
JAAF (Journal of Applied Accounting and Finance), Volume 4, pp 131-145; https://doi.org/10.33021/jaaf.v4i2.1244

Abstract:
For governments around the world, voluntary tax compliance is critical as they try to minimize budget deficits. In order to boost tax compliance, traditional methods can be expensive to be applied. This study aims to analyze the impact of social factors on the tax compliance intentions of individuals. Supported results were found in a survey of 150 Indonesian taxpayers regarding the effect of social factors on tax compliance. We sum up that gender and trust in government have a significant influence on perception of fairness and perception of fairness on compliance decision. In addition, perception of fairness also succeeded in bridging or mediating gender and trust in government towards compliance decisions. This study might help tax authorities in developing more efficient approaches with less cost to improve taxpayer compliance.
Risma Wira Bharata, Siti Afidatul Khotijah, Nibras Anny Khabibah
JAAF (Journal of Applied Accounting and Finance), Volume 5, pp 16-25; https://doi.org/10.33021/jaaf.v5i1.1411

Abstract:
This study aims to determine the relationship between organizational culture and budgetary slack, as well as the role of organizational commitment as an intervening variable for inclusive schools in Gunungkidul Regency. This survey research was conducted by dividing a questionnaire consisting of 6 questions on budgetary slack, 23 items on organizational culture, and 9 questions on organizational commitment. This study used a sample of 110 respondents who determined the sample based on purposive sampling. Path analysis in this study was used as data analysis using PLS 3.0 software. This study shows the results that with a t-statistic value of 1,822 the influence of organizational culture on organizational gaps, with a t-statistic value of 1,731 the influence of organizational culture on organizational commitment. Meanwhile, with the t-statistic 0.822, organizational commitment has no effect on budgetary slack.
Melisa Rahardja Tandiono, Setyarini Santosa
JAAF (Journal of Applied Accounting and Finance), Volume 5, pp 49-58; https://doi.org/10.33021/jaaf.v5i1.1462

Abstract:
This study aims to examine the influence of executive compensation and executive shares ownership towards tax avoidance. By knowing the influence of executive compensation and executive shares ownership towards tax avoidance, it could be an input for better regulations relates to tax avoidance. This study used the annual report of property, real estate, and building construction company listed on Indonesia Stock Exchange during 2014-2018. This study uses purposive sampling to determine the samples. There are 14 companies used in this research, in total there are 70 annual reports as samples used in this research. The control variables used in this research are company performance proxied using return on asset and company size proxied using total asset. The method used in this research is multiple linear regression. This study found that executive compensation has significant influence with negative coefficient on tax avoidance and executive shares ownership does not influence tax avoidance.
Chandra Setiawan, Qu Yumeng
JAAF (Journal of Applied Accounting and Finance), Volume 5, pp 1-15; https://doi.org/10.33021/jaaf.v5i1.1459

Abstract:
Contruction companies in China debt to asset ratio around 76.16 % to 82.67% compared to other countries in average below 40%. Therefore, the objective of this research is to find out the determinants of the capital structure of listed construction companies in China. By employing the panel multiple regression model to meet the research objective. Through purposive sampling technique 10 listed companies in the construction industry from 2012 to 2019 are selected as samples, so there are 80 observations sample. The variable used to proxy capital structure is total debt ratio, and the independent variables are profitability, asset tangibility, firm size, growth opportunities, non-debt tax shield, interest rate and inflation rate. Among the independent variables been tested, the results reveal that five independent variables, except non-debt tax shield and inflation rate have a significant impact toward capital structure. Interest rate is the most significant influence variable. Finally, this research puts forward relevant suggestions for the optimization of the company's capital structure.
Luluk Khoiriyah, Nur Fadjrih Asyik
JAAF (Journal of Applied Accounting and Finance), Volume 3, pp 108-123; https://doi.org/10.33021/jaaf.v3i2.805

Abstract:
Penelitian ini bertujuan untuk menguji pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi dengan locus of control sebagai variabel pemoderasi. Penelitian ini termasuk penelitian kuantitatif. Sampel penelitian ini adalah para manajer akuntansi yang bekerja pada perusahaan manufaktur di kawasan industri PT Surabaya Industrial Estate (SIER) Surabaya yang berjumlah 56 orang dengan metode purposive sampling. Jenis data yang digunakan adalah data primer yang diperoleh dari survei dengan kuesioner dalam bentuk print out. Teknik analisis data menggunakan Structural Equation Modeling (SEM) dengan metoda alternatif Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa moralitas individu tidak berpengaruh terhadap kecenderungan kecurangan akuntansi. Pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. Selain itu, locus of control internal tidak memoderasi pengaruh moralitas individu terhadap kecenderungan kecurangan akuntansi jika locus of control eksternal memoderasi pengaruh pengendalian internal terhadap kecenderungan kecurangan akuntansi.
Pandu Adi Cakranegara, Debby Danilla Wati
JAAF (Journal of Applied Accounting and Finance), Volume 4, pp 114-119; https://doi.org/10.33021/jaaf.v4i2.1119

Abstract:
Pecking Order theory states that management will prioritize its own capital before using debt. If it is forced to need additional funds then management will choose to owe rather than issue equity. This study examines the management behavior in the food and beverage industry in Indonesia. The food and beverage industry in Indonesia today is the industry with the highest growth in Indonesia. This means that companies need funding to be able to capture this momentum. The method used is a quantitative method using multiple regression analysis. The samples taken are all food and beverage companies listed on the Indonesian Stock Exchange. From the findings of management authors in food and beverage companies tend to use debt and equity issuance and do not use cash flow generated from business. One of the reasons for this is that the company uses all the cash generated from the operating proceeds to invest directly in the company's internal projects to increase growth.
Khaerani Mahdinur Awlia, Whereson Siringoringo
JAAF (Journal of Applied Accounting and Finance), Volume 3, pp 13-26; https://doi.org/10.33021/jaaf.v3i1.675

Abstract:
The purpose of this study is to find out how much influence the knowledge and application of Perppu number 1 of 2017 about access to financial information on taxpayer compliance with individual taxpayers in North Cikarang. Research data obtained through questionnaires distributed to registered taxpayers and have NPWP in North Cikarang as many as 105 samples, sampling is done by non probality sampling, and data analysis method used is multiple linear regeresi analysis. The result of this research concludes that Knowledge of Perppu number 1 year 2017 about access of financial information have positive and significant influence to taxpayer compliance (value at t count 2,354> value at t table 1,983) application of Perppu number 1 year 2017 about access of financial information have influence positive and significant to taxpayer compliance (value at t count of 4.528> value at t table 1,983) and tested simultaneously Knowledge and Application of Perppu number 1 year 2017 about access of financial information positive and significant to tax compliance (F count 17,54> 3.08).
Iwan Firdaus, Putri Handayani
JAAF (Journal of Applied Accounting and Finance), Volume 3, pp 71-84; https://doi.org/10.33021/jaaf.v3i1.679

Abstract:
This research was conducted to examine the effect of Debt to Equity Ratio (DER), Total asset turnover (TATO) dan Net profit margin (NPM) to Dividend Payout Ratio (DPR). The object for this research is basic industry and chamicals listed on the Indonesia Stock Exchange in the period 2012-2016. This research was conducted using quantitative menthod with total 10 sample of research were determined by saturated sampling. Method of hypothesis testing using t-test. This research use Debt to Equity Ratio (X1), Total asset turnover (X2), Net profit margin (X3) as independent variable and Dividend Payout Ratio as dependent variable. The results of this research is Total asset turnover (TATO) and Net profit margin (NPM) positive and has significant effect to Dividend Payout Ratio, while the DER negative and has no significant effect to Dividend Payout Ratio.
Hajanirina Andrianantenaina, Mila Austria Reyes
JAAF (Journal of Applied Accounting and Finance), Volume 3, pp 27-36; https://doi.org/10.33021/jaaf.v3i1.676

Abstract:
This research attempts to investigate the audit quality based on the pertaining factors including ethical professional behavior, conflict of interest, audit fee that are mediated by religion and cognitive factor. The main issue we tend to discuss relies on the inconsistency of the literature on the audit quality but which ethics represented by the code principles with behavioral constuct prime over the premice. Using survey of 100 auditors from different background (seniority, firm image, and religious aspects); we found that not the ethical behavior matters but the conflict of interest upon the audit quality. Besides, auditor’s fee also becomes a significant parameter of he audit quality. Cognitive factor is necessary for auditor to have best practice on the ethical aspect from the reasoning.
Maria Yus Trinity Irsan, Matius Irsan Kasau, Ika Pratiwi Simbolon
JAAF (Journal of Applied Accounting and Finance), Volume 3, pp 37-48; https://doi.org/10.33021/jaaf.v3i1.677

Abstract:
Fuzzy Logic is a development of Binary Logic that can be used to analyze data in research in both the exact and social fields. In this study, fuzzy logic is used to analyze data in a "Ayam Goreng Murah Rezeki" restaurant related to three linguistic attributes, each of which consists of two linguistic variables: Inventory (Little, Many), Sales (Down, Up), and Purchases (Reduced, Increased) using the Mamdani method. The purpose of the study is to provide an input value of Inventory and Sales to get a Purchase output value. The results of data analysis using a linear down graph and a linear upward graph on each linguistic variable with the Mamdani method yield results in the estimated area or range.
Cindy Saputra Kuswara, Ery Yanto
JAAF (Journal of Applied Accounting and Finance), Volume 3, pp 1-12; https://doi.org/10.33021/jaaf.v3i1.674

Abstract:
Going Concern Opinion issued by auditor when there is doubt of a company’s ability to continue as going concern. This research have the objective to determine the relationship between Previous Audit Opinion, Audit Tenure and Liquidity with Going Concern Opinion in manufacturing companies listed in IDX form years 2015 until 2017. The population of this research is 156 with total of sample are 37 manufacturing companies. The research of data using descriptive statistic and logistic regression analysis method. The result shows that Previous Audit Opinion and Liquidity have significant influence toward Going Concern Opinion and Audit Tenure does not have significant influence toward Going Concern Opinion.
Reva Meiliana, Rieka Ramadhaniyah
JAAF (Journal of Applied Accounting and Finance), Volume 3, pp 49-70; https://doi.org/10.33021/jaaf.v3i1.678

Abstract:
The purpose of this research is to examine the effect of Public Accountant according to Undang-Undang number 5 year 2011 about the regulation of Public Accountant in Indonesia towards the interest of Accounting students to become Public Accountant. The objects of this study are Accounting Students have graduated in Auditing in IIB Darmajaya. Kuesionaer that can be used to study as many as 184 pieces or can be said to be a response rate of 62%. Furthermore, the primary data that has been collected is processed and analyzed by using descriptive statistical analysis. Testing hypotheses were tested by using linear regression. The results showed empirical evidence that the Public Accounting Law have affected the interest became public accountant.
Novita Kristiana Angela, Yunita Ismail Masjud
JAAF (Journal of Applied Accounting and Finance), Volume 2, pp 153-162; https://doi.org/10.33021/jaaf.v2i2.552

Abstract:
The tourism industry showed rapid growth from year to year, but sales in some tourist companies were declined. This study was analyzed the stock price of tourism companies listed in Indonesia Stock Exchange from 2012-2016. There were PT Bukit Uluwatu Villa Tbk, PT Destinasi Tirta Nusantara Tbk, PT Jakarta International Hotels and Development Tbk, and PT Bayu Buana Tbk. This study conducted to prove the significant partially and simultaneously influenced of debt equity ratio (X1), current ratio (X2), earning per share (X3), price to book value (X4), and return on asset (X5) towards the stock price (Y). In addition, this research also identified the most significant influence factor towards the stock price. Data collection method was purposive sampling and got 80 observations from 4 companies in 5 consecutive years (2012-2016) which fulfilled the criteria. This research adopted quantitative research with multiple regression analysis. The result showed that from 5 independent variables, DER had negative significant to the stock price, CR had negative significant to the stock price, EPS positive significant to the stock price, PBV positive significant to the stock price, and ROA negative significant to the stock price. DER, CR, EPS, PBV, and ROA simultaneously had a significant relationship to the stock price. In summary, EPS and PBV is the variable that had the strongest influence to the stock price of tourism industry.
Fitri Agustina
JAAF (Journal of Applied Accounting and Finance), Volume 2, pp 85-98; https://doi.org/10.33021/jaaf.v2i1.388

Abstract:
Penelitian ini merupakan penelitian deskriptif dengan studi kasus yang dilakukan pada Perusahaan Dagang (PD) Citra Kartini Lampung. Adapun tujuan dari penelitian ini adalah untuk melakukan perbaikan sejauh mana penerapan sistem pengendalian internal yang baik sesuai dengan karakteristik serta kompleksitas perusahaan dagang yang mengacu pada standar Committee of Sponsoring Organizations of The Treadway Commission (COSO) yang diterapkan pada Perusahaan Dagang (PD) Citra Kartini Lampung. Penelitian ini menggunakan metode wawancara dan koesioner kepada pimpinan selaku dewan pengawas dan manajer operasional selaku kepala divisi dan staf. Dari hasil analisis dapat disimpulkan bahwa PD Citra kartini belum menerapkan sistem pengendalian internal. Hal tersebut tercermin dari belum adanya prosedur dan sistem yang baik.
, Gunawan Triwiyono
JAAF (Journal of Applied Accounting and Finance), Volume 2, pp 1-17; https://doi.org/10.33021/jaaf.v2i1.306

Abstract:
English VersionThe paper is aimed to examine the effect of balanced scorecard on competitive advantage and its impact to firm performance. The samples of this research are companies that use balanced scorecard in DKI Jakarta as many as 50 companies. This research is uses primary data by giving questionnaires to corporate managers using balanced scorecard. We use Structural Equation Model with SmartPLS. The result of this research shows that there is positive effect between balanced scorecard to competitive advantage. Finding also shows that there is positive effect between balanced scorecard and competitive advantage to firm performance. The research also proves that there is positive effect between balanced scorecard to firm performance through competitive advantage. The findings of this study indicate that the better the application of balanced scorecard in the company will increase the competitive advantage and firm performance.
Imas Nurani Islami, William Rio
JAAF (Journal of Applied Accounting and Finance), Volume 2, pp 125-137; https://doi.org/10.33021/jaaf.v2i2.550

Abstract:
This study aims to prove the ability of financial ratios in measuring financial distress. As is known that the start of the number of new companies that compete in order to achieve corporate goals, even more national companies that want to compete with foreign companies. On this basis, researchers attempt to prove the probability of occurring financial distress by using several financial ratios, especially large companies such as property and real estate firms. The financial ratios used in this study are current ratio, debt ratio, return on equity ratio, and capitalization ratio. With the type of research that is quantitative, the population that has been used in this study are property and real estate companies listed on the Indonesia Stock Exchange period 2012-2016. -. The sample obtained is a company that continuously publish its financial report within five years. According to the results of research that has been done, the ratio is able to measure the possibility of financial distress in property companies and real estate is the current ratio, debt ratio, and return on equity ratio. While the ratio is not able to measure the likelihood of occurrence of financial distress is capitalization ratio.
Rian Ferdinand, Setyarini Santosa
JAAF (Journal of Applied Accounting and Finance), Volume 2, pp 99-109; https://doi.org/10.33021/jaaf.v2i2.548

Abstract:
Fraudulent financial statements is an intentionally misstatement of the financial statements. There are several factors affected the evidence of fraudulent financial statements report. The objective of this research is to investigate the influence of audit committee characteristics, managerial ownership, leverage, and liquidity toward the fraudulent financial statements report in retail companies listed on the Indonesia Stock Exchange in the period of 2012-2016. Using regression, the result shows that audit committee characteristic and leverage do not have significant effect on the fraudulent financial statements report, while managerial ownership and liquidity have. Simultaneously, audit committee characteristics, managerial ownership, leverage and liquidity have significant influence to the fraudulent financial statement report.
S.E. Ery Yanto
JAAF (Journal of Applied Accounting and Finance), Volume 2, pp 36-49; https://doi.org/10.33021/jaaf.v2i1.304

Abstract:
This research aims to examine the influence of disclosure of corporate social responsibility and good corporate governance on the firm value to profitability as a moderating variable of manufactured companies listed on the Indonesia Stock Exchange for the period 2010-2012. This type of research is an association research using purposive sampling technique. The population in this study are the manufactured companies listed on Indonesia Stock Exchange during the years 2010-2012, as many as 91 companies as selected samples, thus, the total of observations in this study is composed of 273 companies that are analyzed using multiple linear regression with moderate regression analysis. The data used are from financial statements and sustainable report. Hypothesis testing using t test and F test. Research results showed that disclosure of corporate social responsibility and good corporate governance that is moderated affects firm value.
Nanik Ermawati, Diah Ayu Susanti, Zamrud Mirah DeLima
JAAF (Journal of Applied Accounting and Finance), Volume 2, pp 138-152; https://doi.org/10.33021/jaaf.v2i2.551

Abstract:
The preparation of the budget for the Regional District Organization (OPD) of the Kudus Regency adopted a budget participation model that involved OPD employees from the head of the OPD to the staff. With the involvement of OPD employees in preparing this budget, it can provide improved managerial performance of OPD employees in their work. But there are several other factors that can improve performance, including job satisfaction and perception of innovation. Therefore in this study will be explained the effect of budget participation on managerial performance through the perception of innovation and job satisfaction as an intervening variable in the regional device organization in Kudus Regency. This research was conducted by questionnaire method through data collection techniques by giving a set of questions to respondents. Questionnaires were given to OPD employees consisting of heads of regional apparatus organizations, field heads, section heads and staff. The test tool used in this study is Path path analysis. The results showed that budgetary participation, job satisfaction, innovation perception had an effect on managerial performance, budget participation had an effect on job satisfaction and perceptions of innovation, but job satisfaction and innovation perception were not able to mediate the influence of budget participation on managerial performance.
Bayu Prasetia
JAAF (Journal of Applied Accounting and Finance), Volume 2, pp 50-63; https://doi.org/10.33021/jaaf.v2i1.330

Abstract:
Penelitian ini bertujuan untuk melihat pengaruh baik secara parsial maupun simultan variabel kompensasi serta motivasi dan komitmen organisasi sebagai variabel intervening terhadap variabel dependenya yaitu kinerja. Penelitian ini menggunakan sumber data primer yaitu kuesioner dengan menggunakan teknik purposive sampling. Sampel disebar kepada 40 responden karyawan non manajemen PT.Ewindo. Dari hasil penelitian menunjukkan bahwa secara parsial seluruh variabel memiliki pengaruh yang signifikan terhadap kinerja (Y) dimana variabel motivasi memiliki nilai koefisien jalur tertinggi yaitu 0,575 atau sebesar 33,1% pengaruhnya terhadap kinerja. Begitu pula secara simultan, variabel kompensasi, motivasi, komitmen organisasi secara bersama sama memiliki pengaruh yang signifikan terhadap kinerja karyawan dimana Fhitung > Ftabel (50,959 > 2,493) dengan tingkat signifikansi < 0,05. Serta memberikan pengaruh sebesar 88,2 % terhadap kinerja karyawan, sedangkan sisanya sebesar 11,8 % merupakan pengaruh dari variabel lain diluar penelitian.
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