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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 121 Documents
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Observing the character of public accountant through the spirit of Fastabiqul Khairat: Meneropong Karakter Akuntan Publik melalui Semangat Fastabiqul Khairat Aripratiwi, Ratna Anggraini; Jannah, Binti Shofiatul; Lating, Ade irma Suryani; Hanun, Nur Ravita
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1659

Abstract

This study aims to examine the character of public accountant in spirit fastabiqul khairat through a religius approach. The method used in this research is qualitative with a religiosity pradigm strategy. This study found that the spirit of fastabiqul khairat appears in every audit process, carried out by public accountant, starting from the engagement process to the issuance of an audit opinion. In the ethical crisis faced by public accountant, it takes a character building with integrity “amal shalih“ and not unjust. Public accountant prioritize aspects of conviction in every decision, adhere to the applicable rules. Through the spirit of fastabiqul khairat, it’s expected to be able to produce ethical behaviour for public accountant, which will lead to the concept of a code of ethics of public accountant profession.
Can Company Size Moderate Good Corporate Governance on Disclosure of Sustainability Reports? Apakah Ukuran Perusahaan Dapat Memoderasi Good Corporate Governance Terhadap Pengungkapan Sustainability Report? Biduri, Sarwenda; Nur Fadhila, Shafira; Rahma Dewi, Santi; Maryanti, Eny
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1698

Abstract

This research was carried out with the aim of testing Good Corporate Governance on Disclosure of Sustainability Reports with Company Size as Moderation. Good Corporate used in this study is using Independent Commissioners, Audit Committee, Board of Directors and Managerial Ownership. Disclosure of the Sustainability Report that is disclosed is Economic, Social and Environmental. The size of the company uses the Logarithm of Natural Assets (LN Assets). This type of research used is quantitative research. The population of this study are state-owned companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The sample selection used was the purposive sampling method from 56 registered state-owned companies and based on the available criteria, the number of samples was 9 companies that met the criteria. Documentation techniques are used as data collection, outer model analysis and inner model are data analysis used for this study using the smartPLS 3.2.7 application. The results of the research that has been conducted show that (1) the Independent Commissioner has influence over the disclosure of the Sustainability Report, (2) the Audit Committee has influence over the disclosure of the Sustainability Report, (3) the board of directors has influence over the disclosure of the Sustainability Report, (4) Managerial ownership has an influence on the disclosure of the Sustainability Report, (5) Company size cannot moderate the influence of independent commissioners on the disclosure of the Sustainability Report, (6) Company size cannot moderate the influence of the audit committee on the disclosure of the Sustainability Report, (7) Company size cannot moderate the influence of the board of directors on the disclosure of the Sustainability Report, (8) Company size cannot moderate the effect of managerial ownership on the disclosure of the Sustainability Report. The implications of this research are from previous research examining GCG on disclosure of sustainability reports, the results are still inconsistent.
The Determinants of Career Selection as a Public Accountant: The Role of a Financial Reward Moderator : Determinan Pemilihan Karir Sebagai Akuntan Publik : Peran Moderator Financial Reward Rahayu, Ruci Arizanda; Abidin, Fityan Izza Noor
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1680

Abstract

This study aims to identify the Factors Influencing the Career Selection of Accounting Students as Public Accountants by using financial rewards as a moderating variable for UMSIDA and UBHARA Accounting students. The population or subjects in this study consisted of Accounting Study Program students from the Muhammadiyah Sidoarjo University and Bhayangkara University Surabaya class of 2018. In this study, a quantitative method was used by distributing questionnaires online. By using Slovin’s formula, 80 respondents filled out the research questionnaire. The results of the study show that professional training, social values, work environment, and labor market considerations influence the choice of a career as a Public Accountant. As a moderating variable, financial reward strengthens the influence of professional training, social values, work environment, and labor market considerations on choosing a career as a Public Accountant. This research has implications for final-year Accounting students in determining careers as Public Accountants.
Analysis of Factors Influencing Transfer Pricing: Analisis Faktor-Faktor yang Mempengaruhi Harga Transfer Evi, Tiolina; Septo , Ign; Sasongko, Fajar
Journal of Accounting Science Vol. 7 No. 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1702

Abstract

Transfer pricing can be a problem as well as an opportunity for companies to get high profits. Global transfer pricing also aims to control the flow of resources between divisions and motivate businesses. The purpose of this study is to analyze the effect of the tax burden, company size and foreign ownership on transfer pricing. This research is a quantitative research.. The sample technique used in this research is purposive sampling. The samples used were sixteen manufacturing companies. The data used in this study were obtained from the annual financial reports of manufacturing companies for 2016-2018. The analysis technique used in this study was multiple linear regression which was processed using the SPSS version 25 application. The results of this study found that simultaneously the tax burden, company size and foreign ownership have a significant effect on transfer pricing. Partially, this study shows that tax burden has no significant effect on transfer pricing, company size has a significant effect on transfer pricing, and foreign ownership has no significant effect on transfer pricing. Companies must carry out transparent transfer pricing reporting, including compiling separate transfer pricing reports in accordance with tax requirements in various countries. Transparent reporting will support the company's integrity and accountability in carrying out transfer pricing practices.
The Factors Affecting Audit Quality with Auditor’s Experience as Moderating Variable: Faktor-faktor yang Mempengaruhi Kualitas Audit dengan Pengalaman Auditor sebagai Variabel Moderasi Elyana, Ema; Whetyningtyas, Aprilia; Ayu Susanti, Diah
Journal of Accounting Science Vol. 7 No. 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1716

Abstract

The purpose of this study was to examine and analyze about the effect of independence, due professional care, locus of control and time budget pressure on audit quality with auditor’s experience as moderating variable at Regional Inspectorate of The Pati Residency. This study used convenience sampling technique with sample of 100 respondents from internal auditors. The analysis used Smart PLS 4.0 Software and the result: (1) Independence had positive effect on audit quality. (2) Due professional care had positive effect on audit quality. (3) Locus of control had positive effect on audit quality. (4) Time budget pressure had no effect on audit quality. (5) Auditor’s experience not able to moderate the effect of independence on audit quality. (6) Auditor’s experience not able to moderate the effect of due professional care on audit quality. (7) Auditor’s experience is able to moderate (strengthens) the effect of locus of control on audit quality. (8) Auditor’s experience not able to moderate the effect of time budget pressure on audit quality
Performance Variability of Islamic Banks and Sustainable Finance: Early and During the Pandemic: Variabilitas Performa Bank Islam dan Keuangan Berkelanjutan: Awal dan Selama Pandemik Hartadinata, Okta Sindhu; Farihah, Elva; Hapsari, Meri Indri
Journal of Accounting Science Vol. 7 No. 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1722

Abstract

This study aims to present empirical evidence related to the variability of the performance of Islamic banks and the interest of Islamic banks in responding to sustainable finance policies at the beginning (2020) and during the pandemic (2021). This study uses secondary data derived from financial reports, annual reports, sustainability reports, and Corporate Social Responsibility (SCR) reports of Islamic banking companies listed on the Indonesian Stock Exchange for 2020 – 2021. The data were analyzed by descriptive quantitative methods, which consisted of 2 stages, namely: analysis of performance variability and content analysis. The results of this study indicate that a low ROA calculation result, even a negative value, does not necessarily reflect poor performance because earnings management policies influence it. The results of the analysis of sustainable financial performance show that Islamic Commercial Banks have a high commitment to implementing sustainable finance. This research is expected to provide the implication that sharia principles in implementing bank business can make the financial performance of Islamic banks last during the pandemic. In addition, these principles align with the principles of sustainable finance, making it easier for banks to adopt them. The results of the assessment can be used as an evaluation for policymakers or the bank itself to achieve the best performance in carrying out sustainable finance practices and for interested parties to participate in supporting sustainable finance practices.
The Impact of Human Capital Readiness on Business Performance : The Mediating Role of Innovation Capability: Pengaruh Ketersediaan Human Capital pada Kinerja Bisnis: Peran Mediator Kemampuan Inovasi Linda Sutanto; Bambang Tjahjadi; Fiona Niska Dinda Nadia
Journal of Accounting Science Vol. 7 No. 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1725

Abstract

This study investigates the role of innovation capabilities in mediating the link between human capital readiness and business performance. This study's essential contribution is empirically examining the resource-based theory using a structural equation model. This study is a quantitative investigation at the explanatory level that employs structural equation modelling. In Indonesia, 258 owners or managers from MSME’s. The following are the findings: Human capital readiness impacts business performance. Second, innovation capability impact on business performance. Third, innovation capability mediate the relationship between human capital readiness and business performance. This study concludes the strategic roles of innovation capability in Indonesian MSMEs.
Legitimizing Corporate Social Responsibility Through "Huyula" Culture: Melegitimasi Tanggung Jawab Sosial Perusahaan melalui Budaya "Huyula" Gaffar, Abdul; Gaffar, Muhammad Ichsan; Ibrahim, Melinda; Sukma Nirwana, Nihlatul Qudus
Journal of Accounting Science Vol. 7 No. 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1735

Abstract

The study aims to capture the concept of Corporate Social Responsibility (CSR) from the perspectives of Lyotard and Huyula culture. CSR practices serve as a grand narrative used to obtain legitimacy for corporate practices and to mitigate negative impacts. This research adopts a qualitative approach within the framework of Postmodernism. The HUYULA culture is employed to dissect the reality of CSR. The findings of the study reveal that (1) the grand narrative in CSR practices is evident in CSR disclosures that primarily focus on fulfilling CSR item requirements according to GRI guidelines, without considering the actual facts and practices within the company. Moral values are disregarded when cases of environmental exploitation and human exploitation occur. CSR disclosures can serve as a tool for legitimizing the actions of corporate elites in serving their own interests. (2) CSR disclosures that accommodate Indonesian culture and noble values can liberate CSR disclosures from the grand narrative. The values of the Huyula culture can be integrated into CSR practices, making CSR implementation and disclosure tangible expressions of corporate care for stakeholders through a culture of mutual assistance. These values can foster the company's love for its stakeholders. Thus, CSR activities and disclosures go beyond being mere grand narratives. They become acts of corporate compassion towards fellow human beings through local wisdom values. This research provides broad insights and implies that cultural values can serve as the foundation for implementing CSR practices
Can Good Corporate Governance Moderates The Influence of Internal Control and Integrity towards Fraud Prevention? Maulani, Syifa Nurul; Amalia, Putri Syifa; Birton, M. Nur A.
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1731

Abstract

General Background: The prevalence of fraud in financial institutions, notably within Islamic banking, poses significant challenges due to the unique regulatory and ethical frameworks these institutions operate under. Specific Background: Despite Islamic banks employing distinct mechanisms, such as the three lines of defence for fraud prevention, incidents still occur, underscoring the necessity for effective internal controls and auditor integrity​​. Knowledge Gap: Current literature predominantly examines conventional banks, leaving a gap in understanding the factors influencing fraud prevention in Islamic banks, particularly the role of Good Corporate Governance (GCG) as a moderating factor​​. Aims: This study aims to empirically assess how internal controls and auditor integrity impact fraud prevention in Islamic banks and evaluate the moderating effect of GCG​​. Results: The study finds that internal control significantly enhances fraud prevention, while auditor integrity, though positively related, does not significantly affect fraud prevention. Moreover, GCG does not significantly moderate the relationship between internal controls or auditor integrity and fraud prevention​​. Novelty: This research contributes to agency theory by exploring the dynamics of agency relationships in Islamic banking and offers insights into the complex interplay between internal controls, auditor integrity, and governance structures​​. Implications: The findings highlight the critical need for robust internal control mechanisms and emphasize the importance of auditor integrity in fraud prevention efforts. They also suggest that relying solely on GCG may not optimize fraud prevention, indicating a need for comprehensive strategies involving all organizational levels​​.
Factors Affecting Aggressive Tax Actions with Entity Size Moderated Sabaruddin, Sabaruddin; Wahyudi, Slamet; Arimurti, Trias
Journal of Accounting Science Vol. 8 No. 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1740

Abstract

General Background: Aggressive tax actions are methods used by companies to manage tax liabilities, aiming to reduce tax payments while increasing profits. Specific Background: Within the context of Indonesian coal mining companies, these actions have significant implications due to the sector's contribution to state revenues. Knowledge Gap: Despite existing studies, the role of entity size as a moderating factor in the relationship between liquidity, profitability, leverage, and tax aggressiveness remains underexplored. Aims: This study examines how liquidity, profitability, and leverage influence tax aggressiveness and assesses the moderating role of entity size. Results: The findings reveal that liquidity and leverage positively affect aggressive tax actions, while profitability has a negative effect. Entity size significantly moderates the influence of profitability and leverage but not liquidity on tax aggressiveness. Novelty: This study introduces entity size as a moderating variable, offering a new perspective on its role in aggressive tax behavior within the coal mining sector. Implications: The results highlight the importance of liquidity and leverage management in tax planning, offering insights for policymakers to curb aggressive tax strategies and for companies to align their practices with regulatory frameworks

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