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Eny Maryanti
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INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 119 Documents
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Approaches to Control Mechanisms and Their Implications for Companies ’ Profitability: a Study in UAE Ahmed , Essia Ries; Tariq Tawfeeq Yousif Alabdullah; Muhammad Shabir Shaharudin
Journal of Accounting Science Vol 4 No 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.1010

Abstract

This study tries to evaluate and test the role of control mechanisms represented by foreign ownership and insider ownership on companies’ profitability in the listed companies in the UAE and whether independent variables are matter in determining the profitability of such companies. This study utilized companies belong to non-financial sector for the year of 2019 with a sample of 50 companies to be analyzed in the current study. To test the independent and dependent variables, regression analysis was used via using SPSS. The findings show that insider ownership has insignificant impact on companies’ profitability On the other hand, the findings revealed evidence to support the effect of foreign ownership on companies’ profitability. Moreover, there is insignificant evidence reflected the fact that companies’ size has insignificant impact on companies’ profitability. This study added further evidence in Dubai context where there is a rare and unique studies that have been done in this important context. It takes in tits account to investigate both insider and foreign ownership and their impact companies’ profitability
Budget Participation dan Psychological Capital Pada Creative Attitude di Sekolah Muhammadiyah Unggul Jawa Timur Junjunan, Mochammad Ilyas; Nawangsari, Ajeng Tita; Abdani, Fadlil
Journal of Accounting Science Vol 4 No 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.1080

Abstract

This study aims to examine the level of budget participation and physicological capital toward the creative attitude in Sekolah Muhammadiyah Unggul Jawa Timur. We used 148 combined sample which consist of educators and education staff who participated in the 2018 budget preparation. The variables used in this study are participation and physicological capital which are measured by a person’s positive mental state including resilience, optimism, hope and self efficiacy. The study indicate that the budget participation in a supportive school environment will have a positive impact on the behavior of teachers and employeesin creating new innovate and supperior programs.
Skepticism and Professionalism to Fraud Detection Ability Prayoga, Hizkia; Sudaryati, Erina
Journal of Accounting Science Vol 4 No 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.1087

Abstract

This study aims to prove the impact of skepticism and professionalism on the fraud detection ability of internal government auditors in East Java Province. Primary data is usedto obtain data from respondents, namely 102 APIP taken with saturated samples. Thecollected data were then analyzed using SEM PLS version 3.0, where the results provethat skepticism and professionalism has a positive impact on Fraud Detection Ability
Determinan Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Eny Maryanti
Journal of Accounting Science Vol 4 No 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.1099

Abstract

This study aims to determine whether company size moderates the effect of current ratio, environmental performance and debt to equity ratio on the profitability of consumer goods industry companies found on the Indonesia Stock Exchange (IDX). The period of this research is 2017-2019. The study population includes all consumer goods industry companies found on the Indonesia Stock Exchange (IDX) for the period of 2017-2019. The sampling technique used was purposive sampling. The research population data were 114 companies, and obtained a sample of 45 companies. The data analysis method used is SmartPLS 3 (Partial Least Square). The results of this study indicate: company size can moderate the effect of current ratio, environmental performance and debt to equiy ratio to profitability, firm size weakens the influence of current ratio to profitability, company size weakens the influence of environmental performance on profitability, firm size weakens the influence of debt to equity ratio to profitability. The moderation variable in this study is included in the pure moderation variable (pure moderation) because the moderating effect 1,2,3 has an effect on profitability while the moderating variable (company size) has no effect on profitability.
Integrity Of Financial Statements And The Factors Abbas, Dirvi; Siregar, Indra Gunawan; Basuki
Journal of Accounting Science Vol 5 No 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i1.1108

Abstract

The purpose of this study is to determine the effect of corporate governance, company size, and leverage on the integrity of financial statements partially in essential industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) and using the 2013-2017 research period. The study population includes companies. Essential industrial and chemical manufacturing sectors listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling technique was using the purposive sampling technique. Based on the predetermined criteria, a total sample of 7 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The data analysis method used is a panel data regression analysis with the help of Eviews 9.0. Based on this research, it can be concluded that the independent commissioner has an effect, the audit committee on the integrity of financial statements, and leverage has no impact on the integrity of the financial statements.
Enforcement the BPK Auditor Code of Conduct to Improve State Financial Management Wardhani, Dian Kusuma; Sudaryati, Erina
Journal of Accounting Science Vol 5 No 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i1.1118

Abstract

Berdasarkan Undang-Undang Republik Indonesia Nomor 15 Tahun 2006, BPK merupakan lembaga negara yang diamanatkan oleh UUD 1945 untuk melakukan pemeriksaan pengelolaan serta tanggung jawab atas keuangan negara. Agar tercipta kesuksesan pemeriksaan tersebut, pemeriksa BPK harus menegakkan etika profesional di setiap pemeriksaannya. Tujuan penelitian ini adalah menganalisis strategi untuk menegakkan etika profesional pemeriksa BPK. Penelitian ini adalah penelitian kualitatif dengan metode deskriptif dimana peneliti mendeskripsikan temuan dan melakukan analisa atas temuan tersebut. Berdasarkan documentary research diketahui bahwa kesadaran ketuhanan yang dibangun dari religiusitas membentuk moral dan kesadaran pemeriksa BPK untuk menegakkan kode etik sehingga menuntun pribadi pemeriksa BPK agar selalu memutuskan bersikap etis ketika dihadapakan pada dilema etis. Pada akhirnya, penelitian ini memberikan tujuh strategi atau rekomendasi sebagai upaya menegakkan etika profesional pemeriksa BPK yaitu, kemampuan manajemen moral, menjadi pemeriksa BPK yang amanah, memiliki pengetahuan hukum yang cukup, memiliki pemahaman kode etik profesi yang komprehensif, memiliki kecintaan pada alam, mengenali setiap praktik tidak etis dan tidak berusaha mencari-cari kesalahan.
Digitalization Of Tax Administration Systems And Tax Complience Costs On Taxpayer Complience Of Individual Taxpayer Wulandari, Dian Sulistyorini
Journal of Accounting Science Vol 5 No 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i1.1131

Abstract

This study aims to examine the effect of the application of e-filing, e-billing, e-invoicing, and tax compliance costs on taxpayer compliance. The independent variable in this research are e-filing, e-billing, e-invoicing, and tax compliance, while dependent variabe is taxpayer compliance. The population in this research was an individual taxpayer listed in KPP Pratama South Cikarang. The sample in this study is determined by random sampling method with a sample size of 100 respondents. the primary data collectin method used in this study is a survey method with questionnaire media. The method of analysis used is multiple linear regression. The results of this research is shows that the effect of the application of e-filling and e-invoicing has a positif effect on taxpayer compliance. Tax compliance cost have a negative effect on taxpayer compliance. While the effect of the application of the e-billing has no effect on taxpayer compliance.
Auditor Seniority, Auditor Experience and Auditor Expertise towards Professional Judgment With Locus of Control as Moderating Variable Fajrin Noho; Sabaruddin; Sulhendri
Journal of Accounting Science Vol 5 No 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i1.1185

Abstract

The purpose of this research is to see the effect of auditor seniority, experience, expertise of auditors on professional judgment with locus of control as a moderating variable (a case study of the DKI Jakarta area public accounting firm). The research method used is quantitative research with a survey research form. The research technique in this study used a survey method, which aims to collect information from respondents using a questionnaire containing a list of statements submitted directly to the respondent. Data analysis in this study used the Partial Least Square (PLS) method. PLS can be used in any type of data (nominal, ordinal, interval, ratio) as well as less rigid and more flexible assumption requirements. The results of this study indicate that auditor seniority has no significant effect on professional judgment, but auditor experience and auditor expertise have a significant effect on professional judgment, whereas Locus of Control is unable to moderate the effect of auditor seniority, auditor experience, auditor expertise on professional judgment.
Board of Directors Size, Audit Committee Activities, and Audit Committee Size toward Earnings Management Mei Rinta
Journal of Accounting Science Vol 5 No 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i1.1336

Abstract

In accordance with the agency theory that management is responsible to the owner, so he will try to keep the performance of financial statements is always good and will act opportunistically to manage earnings if the performance of financial statements shows a decline. Therefore, the role of the board of director and audit committee is needed to protect the interests of the owner and manager. This study aims to investigate the effect of board of directors size, audit committee activities and the size of the audit committee on earnings management. This study uses a quantitative approach using secondary data from 322 samples of companies in the manufacturing sector during the period 2015-2017. The data collected was tested using multiple linear regression analysis techniques. This study produces findings that the size of the board directors have an insignificant negative effect on earnings management, the activities of the audit committee have a significant negative effect on earnings management and the size of the audit committee have an insignificant positive effect on earnings management. Keywords: Board Directors Size, Audit Committee Activities, Audit Committee Size, Earnings Management.
Antecedent of Tax Compliance With Religiosity as a Moderator Ratnawati TD, Ulpah Halim; Sabaruddin; Septemberizal
Journal of Accounting Science Vol 5 No 2 (2021): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i2.1200

Abstract

Penelitian ini bertujuan untuk mengukur dan mengestimasi pengaruh kesadaran pajak, kebijakan pemerintah, citra otoritas pajak dan pemeriksaan pajak terhadap kepatuhan pajak dengan variabel moderasi religiusitas. Sampel yang digunakan dalam penelitian ini yaitu 210 responden wajib pajak orang pribadi di wilayah Depok, Bekasi, Pondok Gede, Cibinong, Cileungsi, Ciawi dan Bogor. Analisis data kuantitatif dilakukan dengan menggunakan WarpPLS 7.0. Hasil penelitian ini menunjukkan bahwa 1) kesadaran pajak dan citra otoritas pajak berpengaruh positif dan signifikan terhadap kepatuhan pajak, 2) kebijakan pemerintah dan pemeriksaan pajak tidak berpengaruh signifikan terhadap kepatuhan pajak, 3) religiusitas mampu memoderasi pengaruh kesadaran pajak dan pemeriksaan pajak secara positif dan signifikan terhadap kepatuhan pajak, 4) namun interaksi antara religiusitas dan kebijakan pemerintah, serta interaksi religiusitas dengan citra otoritas pajak tidak berpengaruh signifikan terhadap kepatuhan pajak.

Page 2 of 12 | Total Record : 119

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