JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

The Effect of Financial Distress, Audit Opinion, Management Turnover, and Profitability on Auditor Switching

Ribka Apriliani — 2024-04-30

This research aimed to provide empirical evidence regarding the effect of financial distress, audit opinion, management turnover, and profitability on auditor switching in the manufacturing sector companies listed on the Indonesian Stock Exchange (IDX). The research uses logistic regression analysis considering that the dependent variable is dichotomous. The data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange. Data on this study were collected using purposive sampling from 39 manufacturing companies with the observation period from 2018 to 2021. The result of the study shows that financial distress and audit opinion affect auditor switching, while management turnover and profitability do not affect auditor switching.

Does Cash Holding, Intellectual Capital, Gender Diversity of the Board of Directors Affect Firm Value?

Aulia Kus Anggraini — 2024-04-30

The purpose of this research was to determine the relationship between firm valuend cash holdings, intellectual capital, and gender diversity on the board of directors. Companies in the non-cyclical consumer sector that are listed on the Indonesia Stock Exchange (IDX) for the years 2017 through 2021 make up the study's population. Purposive sampling was utilised in the sample selection for this research, resulting in the collection of 18 firms with five years and 90 data observations. The findings of hypothesis testing reveal that firm value is influenced by cash holdings, intellectual capital, and the gender diversity of the board of directors. A favourable impact on firm value is partially provided by intellectual capital and the gender diversity of the board of directors. Cash Holding has little impact on a firm value, though. Future researchers is suggested to reexamine the cash holding variable based on the research findings since the variable in this study had no impact on firm value.

The Influence of Non-Performing Loans and Cash Turnover on Liquidity in Banking Companies Listed on the Idx For the 2017-2020 Period

Siti Reuni Inayati — 2024-04-30

This research aimed to analyze the impact of nonperforming loans and cash turnover on liquidity in financial institutions included in the IDX between 2017 and 2020. The sample for this research consisted of 46 financial institutions. Purposive sampling was utilized to choose 13 companies for a four-year study period (2017-2020). Information was gleaned from the Indonesia Stock Exchange's website (www.idx.co.id) and downloaded for analysis. Results from certain studies suggest that neither cash turnover nor non-performing loans have a direct impact on liquidity.

The Role of Tax Management as a Moderator in the Effect of Tax Retention Rate and Good Corporate Governance on Earning Quality

Susilawati Susilawati — 2024-04-30

The industrial sector plays a very important role in people's lives, as it is the part of the economy that is responsible for the production of goods and services. The primary objective of this research is to empirically explore the dynamic between Tax Retention Rate and Good Corporate Governance concerning Earning Quality, while simultaneously investigating the potential moderating role of Tax Management. Meanwhile, Good Corporate Governance is a critical factor that can affect the integrity and transparency of the company in carrying out its operations. Earning Quality, as a measure of the quality of a company's earnings, is the main parameter in measuring the company's financial performance. The study's research design follows quantitative and associative methodologies. The research population encompasses companies within the industrial sector, as listed on the Indonesia Stock Exchange during the temporal span from 2017 to 2021. Employing a purposive sampling technique, a sample comprising 15 companies, leading to a dataset of 75 observed data points, was selected. To conduct the analysis and hypothesis testing, panel data regression analysis was employed, utilizing Eviews version 12 as the analytical tool. The outcomes of the T-test analyses are noteworthy, as they reveal that both the tax retention rate variable and the good corporate governance variable distinctly influence earning quality. However, the importance of tax management as a mediator in the correlation between tax retention rate and earning quality is insignificant. The findings of this study are expected to provide new insights for stakeholders, regulators, and business practitioners in optimizing tax management and maintaining the quality of corporate profits in the Indonesian capital market environment.

Identifying the Role of Book Tax Gap, Executive Character, and Foreign Ownership on Tax Avoidance in Manufacturing Companies Listed in Indonesia Stock Exchange in 2017-2021

Rany Monica — 2024-04-30

: This study aims to determine the effect of the book tax gap, executive character and foreign ownership on tax avoidance. The method of determining the sample using purposive sampling method with a population of 39 companies and 5 (five) years of observation. The type of research used is verification using explanatory survey methods. Data were tested using Eviews 8, statistical methods for testing data quality using descriptive statistics, classic assumption test with normality test, heteroscedasticity test, multicollinearity test and autocorrelation test then panel data regression test and hypothesis testing using t test, f test and coefficient of determination test. The results showed that the book tax gap variable and foreign ownership variable had a significant effect on tax avoidance. Meanwhile, the executive character variable has no significant effect on tax avoidance. Partial test results state that the variable book tax gap, executive character and foreign ownership simultaneously affect tax avoidance.

Implementation of Blockchain Technology on Accounting Information System For Transaction Security and Data Reliability

Ariesta Edriana Pratiwi — 2024-04-30

This research discusses the impact of blockchain technology on accounting information systems, with a focus on transaction security and data reliability. Blockchain, as an innovation in the digital world, promises significant improvements in security, transparency, and decentralization. Despite offering potential benefits, the implementation of blockchain in accounting information systems is still limited, with challenges involving high costs, lack of regulations, and data security concerns. In Indonesia, limited resources and digital literacy are key factors in overcoming these limitations. This research uses a qualitative descriptive approach because it aims to gain a deeper understanding. The qualitative approach allows researchers to analyze data, understand contexts, and formulate meaning from the information found. Data sources in this study were obtained from primary sources such as interviews and secondary data obtained from document studies. Interviews were conducted with participants knowledgeable about implementing blockchain in accounting information systems. The data collection process identified that blockchain can improve transaction security and data reliability in accounting information systems. However, scalability and integration with existing infrastructure pose challenges. Digital literacy awareness and infrastructure preparedness are identified as key factors for the successful implementation of blockchain technology in the accounting context. This research is expected to provide insights and recommendations for the development of blockchain technology and accounting information systems in the future. The implications of this research are that by implementing blockchain technology in accounting information systems, it can improve the quality of accounting information in companies and increase the long-term value of the company.

The Influence of Financial Literacy and the Understanding of Tri Pantangan on the Management of Personal Financial in Accounting Students

Dewi Kusuma Wardani — 2024-04-30

Financial management is a method to manage owned funds related to individual responsibility in managing finances. The young generation is currently required to have the skills and knowledge to manage their personal finances effectively. As part of the young generation, students must have knowledge of the personal financial field from an early age. Therefore, this study aims to examine whether of financial literacy and the understanding of tri pantangan (Tamansiswa’s teaching) have significant influence on managing students' personal finances. The method used in this study was quantitative method. Samples used in this study were Accounting students in the Faculty of Economics Universitas Sarjanawiyata Tamansiswa Yogyakarta. The sampling technique used convenience sampling. The samples used were 104 respondents. This study used primary data by disseminating questionnaires in the form of Google Form links via Whatsapp and Telegram applications. The level of research significance used 0.5 or 5%. Testing was conducted using the IBM SPSS Statistic 20 program. Data analysis in this study used multiple regression analysis. The results of the study showed that financial literacy had a significant influence on student financial management, while there was no influence of the understanding of tri pantangan Tamansiswa on student financial management.

Accounting Factors in Stocks Return: Companies Listed on the Asean Exchange

Ajeng Luthfiyatul Farida — 2024-04-30

The capital market can provide investors, because the selected securities investments are expected to provide a level of return commensurate with the risk the investor bears. The phenomenon that is currently occurring shows that returns are decreasing shares occur in companies in the agricultural companies on the ASEAN, are faced with expectations in the form of investing capital is to obtain a high rate of return low risk. This would be contrary to basic investment principles namely High Risk High Return. Companies listed on the stock exchange are investment commodities with relatively high risk. The nature of investment shares is compassionate and changes to influences originating from within and outside the country, such as changes in politics, economics, government regulations, or modifications within the company or industry. This research aims to determine the factors that influence stock returns, which consist of price book value (PBV), debt-equity ratio (DER), and earnings per share (EPS)—using purposive sampling, with sample 14 agricultural companies listed on the ASEAN Exchange during the 2017-2022 period. Data analysis used multiple linear regression and the hypothesis test using the T-test with a significance level 0.05. The regression analysis results found that only the price book value (PBV) variable had a significant positive effect on stock returns. Meanwhile, the variables debt equity ratio (DER) and earnings per share (EPS) do not affect stock returns simultaneously

Factors Affecting the Financial Performance of the Food and Beverage Subsector on the Indonesian Stock Exchange

Fitrianna Chandra Marthaningrum — 2024-04-30

Financial performance is an important factor for decision-making in companies. The aim of this research is to determine the effect of ownership concentration, operating efficiency and cash holdings on financial performance with control variables, namely company size, debt ratio and growth opportunities. The novelty in this research is the operating efficiency variable. Population that was used in this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The number of samples in this research was 22 companies. The method used in this research is panel data regression using the Eviews 9 application. The outcome from this research shows that ownership concentration has a significant positive value on financial performance and debt ratio as control variable has a significant negative value on financial performance. The expected benefits that will be obtained from this research is to increase insight into the influence of ownership concentration on financial performance, both for managers in managing individual or organizational ownership to improve financial performance and for investors as a consideration before spending their capital.

Determining Factors of Audit Delay With Audit Quality as a Moderating Variable

Nabila Khansa Mahira — 2024-04-30

Audit delay is a critical aspect in the realm of financial auditing, reflecting the time lapse between the end of a financial reporting period and the completion of the audit. This delay can be influenced by various factors. Understanding these determinants is crucial for improving the effectiveness and timeliness of audit processes. This research aims to analyze the influence of Profitability, Liquidity and Leverage on Audit Delay using Audit Quality as a moderating variable. This research is quantitative research. The sampling technique was purposive sampling and the sample size was 78 company data. The data used is secondary data. Data collection was carried out using documentary data. The analysis techniques in this research are the classic assumption test, F test, determination test, and T test using the SPSS application. The research results show that 1) Profitability has no effect on Audit Delay, 2) Liquidity has no effect on Audit Delay, 3) Leverage has a significant negative effect on Audit Delay, 4) Audit Quality is able to moderate the influence of liquidity and leverage on Audit Delay.

Literature Review: the Relationship Between Internal Control System of the Government (SPIP), Good Government Governance (GGG), and Fraud Prevention

Muhamad Hayan Amsaroka — 2024-04-30

The aim of this article is to clarify the connection between the government's internal control system, good government governance, and endeavors to thwart fraud, alongside the influencing factors. The methodology utilized encompasses a review of literature utilizing data drawn from international and national journals, with a total of 23 journals as the sample. From the analysis, it was determined that good government governance serves as an intermediary between the internal control system of government and the action of fraud prevention. In simpler terms, the more robust the internal control, the more adept it is at fostering effective and high-quality good governance, ultimately bolstering efforts to prevent fraud. Elements that must be taken into account for effective fraud prevention encompass: (1) Enhancing internal government supervision involves documenting and reinforcing the organization's dedication to the relevant code of ethics and conduct; (2) Ensuring a distinct division of roles and responsibilities; (3) Interpreting regulations comprehensively and ensuring consistent, unambiguous, and clear meanings; (4) It is essential to have qualified personnel matching their fields and expertise, whether through recruitment or competency development like education and training; (5) Utilizing information technology; (6) Conducting effective risk assessment and monitoring is crucial for overseeing organizational and identifying potential fraud risks.

The Effect of ESG, Cost of Capital, and Woman Board on Indonesia Firm Performance

Puswita Cendana — 2024-04-30

In this study, the primary objective is to examine the influence of ESG (Environmental, Social, and Governance), cost of capital, and woman board on firm performance of Indonesian companies. The OLS (Ordinary Least Square) approach is used in this study to examine how ESG, cost of capital and woman board affect firm performance, which is assessed through the measurement of Return on Assets (ROA). The companies listed in the Thomson Reuters database with an observation period between 2020 until 2022 make up this study's population, and sample data was acquired through the application of purposive sampling method, totaling 117 samples. According to the research results, it is inferred that ROA is impacted significantly negative by ESG; cost of capital and woman board give such a significant and positive influence toward ROA. The unique feature of this research is its focus on a developing country, particulary Indonesia, in contrast to prior research that primarily focused on developed countries like Hong Kong.

The Influence of Liquidity, Profitability, Company Growth and Capital Structure on Company Value

Dede Hertina — 2024-04-30

This research aims to determine the influence of liquidity, profitability, company growth and capital structure on company value. This research was conducted on consumer goods sector companies listed on the Indonesia Stock Exchange 2017-2022). The type of research used in this research is explanatory with a quantitative approach. The research results simultaneously state that Profitability, Liquidity, Company Growth and Capital Structure influence Company Value in Consumer Goods Industry companies listed on the Indonesian Stock Exchange for the period 2017 - 2019. Meanwhile, partial research results state that Liquidity has a significant negative effect on Company Value, profitability has a significant positive effect on Company Value, Company growth has no effect on Company Value and Capital Structure has no effect on Company Value in Consumer Goods Industry companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. This can be seen based on the calculated t value of -1.068 which is smaller than the t table and the significance value is 0.289 so it can be seen that the value is above 0.05, that H4 which states that Capital Structure has an effect on Company Value is rejected.

Analysis of Financial Literacy, Financial Inclusion and Mental Accounting on Investment Decisions of The Millenial Generation in Surabaya

Ade Tia Febriana — 2024-04-30

There are several factors that influence investment decision making, one of which is the psychology of the millennial generation in Surabaya in making investment decisions. The basis for making investment decisions consists of rate of return, risk and time period. Investment decisions are steps taken by individuals to place their funds in the hope of obtaining a rate of return in the future. This cannot be separated from the influence of financial literacy, financial inclusion and accounting mentality. This research aims to analyze the influence of financial literacy, financial inclusion and mental accounting on investment decisions of the millennial generation in Surabaya. This research method uses quantitative methods. The instrument used was a questionnaire. The data used is data from 152 millennial generation respondents in Surabaya and the data was analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The research results show that financial literacy, financial inclusion and mental accounting have a significant positive effect on the investment decisions of the millennial generation in Surabaya. The contribution of this research in the future can provide an overview of investment products for the millennial generation in Surabaya in making investment decisions related to the level of financial literacy, financial inclusion and mental accounting in the post-pandemic era.

The Influence of Management Accounting Information System Characteristics and Management Control System on Managerial Performance

Ayke Nuraliati — 2024-04-30

Several things that can affect and improve managerial performance at PT Warna Indah Samajaya (WIS), one of which is the characteristics of the management accounting information system and management control system. The characteristics of the management accounting information system that have been carried out by employees of PT Warna Indah Samajaya (WIS) have been implemented properly and correctly to carry out effective work so that they can achieve the predetermined targets. This study aims to determine the effect of the characteristics of the management accounting information system and control system on managerial performance at PT Warna Indah Samajaya (WIS). This research was conducted by means of a survey by distributing questionnaires to employees of PT Warna Indah Samajaya (WIS), this study also used a verification descriptive analysis method by statistically processing using SEM-PLS. The results of this research are expected to be a solution in solving problems of managerial performance at PT Warna Indah Samajaya (WIS).

The results of this study indicate that: (1) the characteristics of the accounting information system affect managerial performance, (2) the control system has an effect on managerial performance.

Disclosing Corporate Social Responsibility Affects Company Value: Profitability as Moderating Variable

Anastasya Regina Candra — 2024-04-30

The goal of this research is to determine how company value is impacted by corporate social responsibility (CSR) and how profitability, as determined by the rate of return on assets (ROA), modifies this impact. The main reason is that businesses which can disclose their CSR will garner greater public attention. Purposive sampling was employed in this study, consisting of all businesses listed on the Indonesia Stock Exchange (IDX) during 2018 to 2022. Because relatively few organizations are prepared to participate in CSR due to the significant expenditures involved, the paper’s findings show that CSR Disclosure does not significantly affect company value. The second finding stated that profitability as defined by return on assets (ROAt) can enhance the interaction among CSR disclosure and company value because profitable businesses can afford to make larger investment in CSR, which can best serve stakeholders who are essential to the business’s longevity.

The Effect of Operational Audit Implementation and Implementation of Internal Control to the Effectiveness of Health Services

Ari Bramasto — 2024-04-30

Private hospitals are generally profit-oriented compared to government hospitals, so it is natural for hospitals to provide health services more than because if the performance is the same or below state hospitals (government), then people will have a tendency to choose government hospitals. Hospital performance will be able to run consistently if the planning, implementation, and control of operational audits and internal controls are good. The purpose of the study was to determine the magnitude of the influence of the implementation of operational audits and the implementation of internal control on the effectiveness of health services at Santo Yusup Hospital. The study used a quantitative approach that was analyzed descriptively, and verifiably. The population is outpatients and inpatients at Santo Yusup Hospital Bandung. The samples used were 338 patients. The results of this study stated that operational audit and internal control, each of which had a significant effect on the Quality of Service at Santo Yusup Hospital with a very weak category.

The Influence of Internal Control and Good Corporate Governance Implementation on Fraud Prevention

Yuli Sri Rahayu — 2024-04-30

This research is motivated by the many cases of fraud in the banking sector in Indonesia. The results of the 2019 Indonesian Fraud Survey stated that the fraud that occurred was caused by internal control factors and the implementation of good corporate governance. This research aims to determine the influence of internal control and the implementation of good corporate governance on fraud prevention in general banking in The research method used in this research is the verification method. The population in this research are internal auditors who work at commercial banks in the Jakarta and Bandung areas. The sampling technique used was a probability sampling technique with a simple random sampling technique, and used the Slovin formula so that the total sample was 47 internal auditors in the Jakarta and Bandung areas The data analysis used is multiple linear regression analysis using the SPSS program. Research results Simultaneously, Internal Control and the implementation of Good Corporate Governance have an effect on fraud prevention. Partially, the implementation of internal control has an effect on fraud prevention. Partially, the implementation of good corporate governance has an effect on prevention

The Influence of Competence and Motivation on Employee Performance at BKPSDM Bandung City

Yadi Feriadi Hidayat — 2024-04-30

This research aims to find out whether competence and motivation influence employee performance at BKPSDM Bandung City. The independent variables are competence and motivation, and the dependent variable is employee performance. This type of research is included in quantitative research. The research methods used are descriptive and verification methods. The population in this research is employees at BKPSDM Bandung City, totaling 103 people. The sampling technique is probability sampling using simple random sampling, while to calculate the number of samples using the Slovin formula with a significance level of 5%, so the total sample is 82 employees at BKPSDM Bandung City. The data analysis used in this research is multiple linear regression analysis using SPSS software. Partial and simultaneous research results show that competence and motivation influence employee performance at BKPSDM Bandung City. The magnitude of the influence of competence and motivation on employee performance is 62.5%.

The Influence of the Effectiveness the Implementation of the Presence Administrative Information System on Work Discipline and its Impact on the Quality Employee Service at SDN 160 Sukalaksana Bandung City

Desi Nuraeni Abudin — 2024-04-30

This research aims to find out whether the attendance administration information system has an effect on employee work discipline and its impact on the quality of employee service at SDN 160 Sukalaksana, Bandung City. The independent variable is the presence administration information system, the intervening (mediation) variable, namely employee work discipline, and the dependent variable, namely employee service quality. This type of research is included in quantitative research, while the research methods used are descriptive and verification methods. The population in this study were civil servants (PNS) and parents of students at SDN 160 Sukalaksana, Bandung City, totaling 47 respondents. The sampling technique is non-probability sampling using saturated samples, so the total sample is 47 respondents. The data analysis used in this research is path analysis using SPSS software. The results of the research show that the effectiveness of implementing the attendance administration information system has a direct effect on employee work discipline, the effectiveness of implementing the attendance administration information system has no direct effect on the quality of employee service, employee work discipline has a direct effect on the quality of employee service, and the effectiveness of implementing the administration information system Presence has an indirect effect on the quality of employee service through employee work discipline.