ISSN / EISSN : 2338-3917 / 2597-4831
Published by: Universitas Sam Ratulangi (10.32400)
Total articles ≅ 150
Latest articles in this journal
Accountability, Volume 10, pp 27-32; https://doi.org/10.32400/ja.34058.10.1.2021.27-32
This study aims to determine the effect of asset growth and debt solvency on stock price volatility. The population in this study is financial sector companies listed as issuers of shares on the Indonesia Stock Exchange (IDX). The sample is taken by the purposive method so that there are 6 banking companies that meet the criteria. The research data is secondary data for the period 2011-2018 obtained from the Indonesia Stock Exchange. This study uses quantitative methods with multiple linear regression analysis techniques with t-test, F test, and analysis of the coefficient of determination. Hypothesis test results show a significant effect on the asset growth variable and an insignificant effect on the debt solvency variable.
Accountability, Volume 10, pp 1-6; https://doi.org/10.32400/ja.32071.10.1.2021.1-6
This study aims to determine the effect of free cash flow and profitability on dividend payout ratio at LQ45 Index Companies Listed on the Indonesian Stock Exchange 2011-2018. The population used in this study is the LQ45 index company listed on the Indonesian Stock Exchange in 2011-2018. The sampling method was purposive sampling according to predetermined criteria. The number of samples collected was 7 companies. The research data is secondary data obtained from the Indonesian Stock Exchange (IDX) in 2011-2018. The data that has been collected is analyzed using data analysis that first tested with classical assumptions before testing the hypothesis. Hypothesis testing in this study uses multiple linear regression analysis with the t test, f test, and the coefficient of determination. The result of this study indicates that free cash flow does not affect the level of dividend payout ratio. While profitability has a significant effect on dividend payout ratio. This shows that profitability affect the level of dividend payout ratio.
Accountability, Volume 10, pp 16-26; https://doi.org/10.32400/ja.339220.127.116.111.16-26
This study aims to obtain empirical evidence regarding the influence of leverage, institutional ownership, and business strategy on tax avoidance of consumer goods industrial sector manufacturing companies listed in Indonesia Stock Exchange (IDX) under period 2014-2019. The results show that leverage and goods production and distribution have a significant positive effect on tax avoidance while institutional ownership and firm growth have a negative significant effect on tax avoidance. The findings imply that in the context of agency theory, firms shall use debts for tax avoidance in term to reduce the tax but the institutional ownerships tend to control the firm to avoid the tax avoidance.
Accountability, Volume 10, pp 7-15; https://doi.org/10.32400/ja.3318.104.22.1681.7-15
The impact of the Covid-19 pandemic is strongly felt for the Rural Banks (or BPR) industry operating in South Kalimantan province. This study is a case study of BPR Kota Baru operating in South Kalimantan Province. Based on the financial report published by Financial Services Authority (or OJK), the BPR Kota Baru is one of the banks that has the best Return On Asset (ROA) performance, because the ROA ratio continues to grow during the Covid-19 pandemic. The purpose of this study is to find out the extent of the performance of Return On Asset or ROA of BPR Kota Baru compared to the ROA Performance of some BPR in South Kalimantan Province before and during the Covid-19 pandemic has a positive ROA. Analysis of research data is sourced from the financial statements of conventional BPR publications accessed on the website of OJK. This study conducts comparative research methods and finds that during the Covid-19 pandemic the ROA of BPR Kota Baru for September 2020 is 6.74% while the average ROA ratio of other BPR is 4.80%. On asset management and operational cost efficiency to operating income (BOPO), the management of BPR Kota Baru manage to improve profitability capability in the midst of the Covid-19 pandemic in the position of financial statements published in September 2020.
Accountability, Volume 9, pp 94-112; https://doi.org/10.32400/ja.30622.214.171.1240.94-112
Professional judgement is inherent in financial statement audits because various methods, techniques, or approaches prescribed in auditing standards do not provide auditors with detailed guidance or specific audit criteria. While auditors are expected to exercise their judgements based on careful reasoning, there is a possibility that they do not always follow such an approach and instead make their judgements using heuristics. This study aims to penetrate and reveal whether there are cognitive biases in the judgements of auditors and what heuristics lead to these biases. This study employs a qualitative research design and uses ethnomethodology as a research approach. Data were collected using in-depth semi-structured interviews with 15 auditors who were either partners, managers, seniors, or juniors at a public accounting firm. Using the heuristic-bias framework as a theoretical lens and based on an analysis involving data condensation, data display, and conclusion drawing and verification, this study identifies five types of biases that auditors can experience: jumping to conclusions, groupthink, representativeness, availability, and anchoring biases. The results of this study present practical implications for auditors, accounting professional associations, public accounting firms, and academic institutions. That is, the findings provide insights for formulating strategies aimed at raising auditors’ awareness about possible systematic errors, or biases, in professional judgements when auditors rely on heuristics as a simplifying judgement-making strategy.
Accountability, Volume 9, pp 72-83; https://doi.org/10.32400/ja.314126.96.36.1990.72-83
The aims of this study is to examine the effect of the good corporate governance, company size, and free cash flow on the earnings management for companies in food and beverage sector at Indonesia Stock Exchange in period of 2012 until 2016. This study conducts regression analysis in term of hypothesis testing. This study finds that board of directors and board of commissioners are significant on earnings management, while the commissioners and audit committee, firm size and free cash flow are insignificant.
Accountability, Volume 9, pp 84-93; https://doi.org/10.32400/ja.314188.8.131.520.84-93
This study aims to examine the influence of the financial distress, profitability, liquidity, firm size, commissioners and audit committee on voluntary disclosure in the annual report of manufacturing companies listed on Indonesia Stock Exchange over period of 2012 to 2016. The population of this study is manufacturing companies listed on Indonesia Stock Exchange. There are 33 manufacturing companies that fit the criteria. After filtering the companies using the purposive sampling method, there are 14 manufacturing companies used in this study. The results of the study show that: (1) financial distress does not have any significant influence on voluntary disclosure; (2) profitability does not have any significant influence on voluntary disclosure; (3) liquidity does not have any significant influence on to voluntary disclosure; (4) firm size does not have any significant influence on voluntary disclosure; (5) the audit committee does not have any significant influence on voluntary disclosure; and (6) the board of commissioners has a significant influence on voluntary disclosure.
Accountability, Volume 9, pp 46-59; https://doi.org/10.32400/ja.294184.108.40.2060.46-59
The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing performance of the internal auditors' Government Internal Supervisory Apparatus (or called APIP) the Regional Government Inspectorate in North Sulawesi, Indonesia both women and men, with Partial Least Squares (PLS) modeling as an analysis tool used in analyzing and interpreting the data. The results of the study using quantitative analysis showed that the auditing performance of the APIP in North Sulawesi was partly influenced by the negative perceptions of work context in the form of workload and work pressure. The auditing performance is not affected by the dimensions of accountability requirements, work pressure affects the auditing performance, and so does the gender that does not affect the auditing performance.
Accountability, Volume 9, pp 60-71; https://doi.org/10.32400/ja.31220.127.116.110.60-71
This study aims to test the relationship of intergovernmental revenue and clarity of budget targets on the regional government financial performance. This study uses quantitative approach with primary data obtained from the results of distributing questionnaires and then measured by using a five-point Likert scale. The population of this study is the Regional Apparatus Organization which is official in the city of Tidore Islands, with the number of samples that have been determined as many as 45 samples. The sampling technique of this study is purposive sampling and conducts the multiple linear regression analysis as hypothesis testing. This study finds that the intergovernmental revenue and clarity of budget targets in partial have positive and significant effect on the regional government financial performance. The findings of this study imply that agency theory can explain the performance of local government of the City of Tidore Islands.
Accountability, Volume 9, pp 1-7; https://doi.org/10.32400/ja.2818.104.22.1680.1-7
Government Regulation (or Peraturan Pemerintah-PP) Number 58 of year 2005 concerns Regional Financial Management and Regulation of the Minister of Home Affairs (or Permendagri) Number 13 of 2006 concerning Regional Financial Management Guidelines as amended several times, most recently by Permendagri Number 21 of 2011 it is stated that regional finance is managed in an orderly manner, obeying the laws and regulations, efficiently, economically, effectively, transparently, and responsibly by paying attention to the principles of justice, propriety, and benefits to society.Financial management in the regions requires a reliable application, which is an application that can process data (input) and produce information (output) to assist management in making decisions, and can produce financial reports and other financial information more comprehensively, includes information about the regional financial position, financial performance conditions, and accountability of local governments.In term to optimize the performance of regional financial management,the Financial and Development Supervisory Agency (or Badan Pengawasan Keuangan dan Pembangunan) has responded positively through the development of a financial SIMDA application program. This SIMDA financial application has been integrated starting from the budgeting function, regional financial administration functions, to the accounting and reporting functions.The type of data used in this study is, Qualitative Data is data obtained from the technique of gathering through a Questionnaire.This data collection was carried out on 48 Regional Work Units in the Minahasa Regency. The results of this study indicate that competency, motivation and organizational commitment have a significantly positive and partially significant impact on performance of financial management.