Indonesia Accounting Journal

Journal Information
ISSN / EISSN : 2686-6617 / 2686-6609
Published by: Universitas Sam Ratulangi (10.32400)
Total articles ≅ 45
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Vebby Kareth, David Paul Elia Saerang,
Indonesia Accounting Journal, Volume 3, pp 1-13; doi:10.32400/iaj.32158

Abstract:
This study aims to analyze village financial management in the special autonomy region, analyze the constraints that hinder village financial management, and analyze efforts to resolve obstacles in village financial management. This study is conducted on the apparatus of Kampung Srer. This study uses a qualitative method with a case study approach and obtains the data through in-depth interviews, documentation, and observation. The results show that the village financial management in the Kampung Srer is partly in accordance with Minister of Home Affairs Regulation (or Permendagri) Number 20 of 2018 concerning the village financial management. The obstacles that hinder the management of village finances in Kampung Srer are political constraints, human resource constraints, and communication problems. Efforts made to resolve existing constraints in the management of village finances in Kampung Srer are that the village officials who are selected have the ability that is in accordance with the field of work. There is socialization from the district and district levels related to village financial management activities in the form of increasing the capacity of village officials. There needs to be good coordination for every element in the village community, among village officials, and assistants.
Enung Nurhayati, Amir Hamzah, Helmi Nugraha
Indonesia Accounting Journal, Volume 3, pp 45-56; doi:10.32400/iaj.32196

Abstract:
The purpose of this study is to provide empirical evidence regarding the effect of capital structure, company, size, earnings quality on stock returns with stock liquidity as an intervening variable. The method used in this study is descriptive and verification methods. This study uses 17 listed firms in Indonesia Stock Exchange as the sample specifically for the textile and garment industry over the period of 2014 to 2018 and analyzed by path analysis. The results show that capital structure, firm size, and earnings quality have significant and positive effects directly on stock returns and indirectly through stock liquidity. These findings imply that capital structure, firm size, earnings quality, and stock liquidity shall form positive information to investors under condition high trust of investors as the impact of decreasing asymmetric information. Consistent with signaling theory, this study proves that positive information on investors will be formed if there is an increase in investor confidence as a result of reduced information asymmetry.
Eristamia Faizul Muna, G. Anggana Lisiantara
Indonesia Accounting Journal, Volume 3, pp 27-35; doi:10.32400/iaj.33169

Abstract:
The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.
Muhammad Arsyad, Sitti Hartati Haeruddin, Muslim Muslim, Muhammad Faisal A. R. Pelu
Indonesia Accounting Journal, Volume 3, pp 36-44; doi:10.32400/iaj.30119

Abstract:
Dividends are a significant factor in investors' investment interests, so that dividend policy is a critical factor for companies to retain their shareholders. On this purposes, the companies must improve financial performance, especially activity ratios, liquidity ratios, and profitability ratios in this condition. The consumer goods industry sector is one of the industries that play a significant role in the capital market as they have rapid business competition. Until May 2020, the performance condition of companies in the consumer goods industry was experiencing less than optimal conditions as the manufacturing sector weakened at 22.0% due to the weakening of Indonesia's manufacturing Purchasing Managers' Index (PMI). The condition indicates that the impact of a decrease in the company's liquidity performance is a decrease in demand for manufactured goods which gives results in a decrease in profitability performance, and a less than optimal turnover of company assets in the consumer goods industry sector. This study uses manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange from 2015 to 2019 as a sample. Multiple regression analysis results show that return on investment has a positive and significant effect on the dividend payout ratio. This result implies that the profitability ratio is a positive signal for investors in the capital market regarding the company's dividend policy.
, Muhamad Yamin Noch, Herman Surijadi, Muhammad Amin, Eduard Yohannis Tamaela
Indonesia Accounting Journal, Volume 3, pp 14-26; doi:10.32400/iaj.31289

Abstract:
The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of BPKP Representative of Papua Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditors’ ethics and professional commitment.
, Lintje Kalangi, Sherly Pinatik
Indonesia Accounting Journal, Volume 2, pp 66-73; doi:10.32400/iaj.27712

Abstract:
Taxes are a source of state revenue that is very important because it has a great influence on national development. To achieve the optimal tax revenue, countries need to implement various efforts through tax collection. This research aimed to determine the effect of ownership obligations taxpayer identification number, tax audit and tax collection in an effort to increase tax revenue. The Object of this research were tax officer at Kotamobagu Tax Office. The sampling method was used nonprobability sampling through purposive sampling technique with sample total are 30 person. The data analysis method was used multiple regression analysis. The results showed that the obligation of ownership Taxpayer Identification Number, tax audit and tax collection in partially did not effect in efforts to increase tax revenues, it can be seen from significant value of each variable is greater than 0,05.
, Jantje J. Tinangon, Steven J. Tangkuman
Indonesia Accounting Journal, Volume 2, pp 110-117; doi:10.32400/iaj.27981

Abstract:
Employees with a good understanding of the functions, duties and having sufficient competence will foster a high commitment to the agency in this case the task of implementing SAKIP. The purpose of this study is to determine the influence of competence apparatus and organizational commitment to the implementation of performance accountability system of government agencies at the representative office BPKP North Sulawesi. The used sample are 40 respondents. The sample technique is sampling purposive. This research used multiple regression analysis method with SPSS 22 for windows. The results of research shows that Competency Apparatus influences the implementaion of Performnce Accountability System of Goverment Instituion whereas Commitment Organizasion is not in compliance with the Implementaion of Performnce Accountability Sistem of Goverment Instituion. And the result the two independent varibles influences simutneousy to the dependen variable.
Een Samawati Miharja, Lilik Handajani, Lalu M. Furkan
Indonesia Accounting Journal, Volume 2, pp 148-161; doi:10.32400/iaj.28818

Abstract:
This study aims to provide empirically the effect of the human resources quality, utilization of information technology, accounting internal control, and financial control on reliability and timeliness of financial reporting on Local Government of West Sumbawa. The sample of this study is 78 respondents that work as civil servants at finance departments of 39 units at Local Government of West Sumbawa which taken by purposive sampling. This study shows that human resources quality, internal control of accounting, and financial control have positive and significant effect on reliability of financial reporting. This study also reports that human resources quality, utilization of information technology, accounting internal control, and financial control do not have effect on timeliness of financial reporting. On those findings, this study implies that the agency theory is consistent with the efforts of Local Government of West Sumbawa in term to present reliable financial information. Otherwise, this study implies that the compliance theory is not applicable to Local Government of West Sumbawa as human resources quality, utilization of information technology, accounting internal control, and financial control are not the explanations on timeliness on their financial reporting.
Fitriyah Fitriyah
Indonesia Accounting Journal, Volume 2, pp 173-186; doi:10.32400/iaj.30569

Abstract:
This study aims to examine the effect of corporate governance, firm size, and leverage on corporate social responsibility on Indonesian listed manufacturing company during period 2014 to 2017. The independent variables of this study are corporate governance, firm size and leverage, while the dependent variable is corporate social responsibility. This study uses panel data to analyze the regression model with assistance of EViews 8. The results of this study indicate that: (1) Board of Commisioners insignificantly effect on corporate social responsibility; (2) the Board of Commissioners independent significant effect on corporate social responsibility; (3) the Audit Committe insignificantly effect on corporate social responsibility; (4) firm size insignificantly effect on corporate social responsibility; and (5) leverage significant effect on corporate social responsibility.
, Jenny Morasa, Sintje Rondonuwu
Indonesia Accounting Journal, Volume 2, pp 97-102; doi:10.32400/iaj.27796

Abstract:
Total quality management is a philosophy that requires changes in behavior at all levels of the organization with attention on the importance of consumer satisfaction. Or in other words, the improvement of which is carried out continuously by every person in the organization to understand, meet and even exceed customer expectation. This study aims to determine how the implementation of total quality management to defects product in the PT. Sinar Pure Foods International in Bitung. Type of research used in this thesis research is descriptive research type. The type of data used in this research is qualitative data. The results of the study found that quality is an important factor in a company especially in the production. Total quality management has been applied effectively on PT. Sinar Pure Foods International in Bitung.
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