Jurnal ASET (Akuntansi Riset)
The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies.
Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to accounting science, accounting practices, accounting profession, and finance management.
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<![CDATA[Mapping Future Research Employee Fraud with Bibliometric Analysis ]]>
<![CDATA[Farlina Wahyulistyo]]>;
<![CDATA[Nur Cahyonowati]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i1.44435
<![CDATA[This study aims to present and explain employee fraud by reviewing bibliometric analysis gathered from the Scopus database from 2011 until 2020. The analysis method uses the VOSviewer application system for data visualization and Microsoft Excel to perform data frequency analysis. The results indicate that there is still a lack of research on employee fraud from 2011 until 2020. Meanwhile, it contradicts the results of the ACFE survey which shows a shifting in the trend of fraud perpetrators. For instance, in 2019 the first place was occupied by directors/owners, while in 2020 fraud perpetrators were dominated by employees. Hopefully, this research helps encourage other researchers to conduct research on employee fraud in the field of detection and prevention for the sake of the sustainability of an organization. To the best of the author's knowledge, a bibliometric analysis study of employee fraud using the Scopus database is difficult to find]]>
<![CDATA[Institutional Ownership as Moderation Variable of Fraud Triangle on Fraudulent Financial Statement ]]>
<![CDATA[Retno Wulandari]]>;
<![CDATA[Agus Maulana]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.44183
<![CDATA[Deliberate misstatement in the presentation of financial statements is a form of fraud. This study was conducted to assess the risk of occurrence of financial statement events. The correlation relationship in this study is moderated by institutional ownership. This research was conducted on 128 companies selected by purposive sampling technique from 195 population. The measurement of the level of financial statement fraud is carried out using the F-score model, and using the panel data regression analysis method. The results showed that from the element of fraud, only the element of pressure which was proxied by finance had no significant effect on financial reporting practices. While the other second element is the opportunity proxied by ineffective supervision and rationalization proxied by auditor switching does not show a significant effect on the level of financial reporting. The existence of institutional ownership is only able to moderate the relationship between financial stability and financial statement fraud.]]>
<![CDATA[The Influence of Intellectual Capital Disclosure and Profitability on Company Value ]]>
<![CDATA[Rizky Adzan Maulana]]>;
<![CDATA[Elis Mediawati]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.49887
<![CDATA[This study aims to determine the effect of intellectual capital disclosure and profitability on company value. The sampling method used is purposive sampling with a sample of 67 companies in the manufacturing sector in the period 2018 to 2020. The hypothesis test uses multiple linear regression analysis and the F test which is processed using SPSS software. The test results show that each variable of intellectual capital disclosure and profitability has a positive effect on company value. And simultaneously variable intellectual capital disclosure and company value have a positive effect on company value. The results of hypothesis testing show that intellectual capital disclosure and profitability are information that is considered a positive signal by investors so that it helps increase the value of the company. The implications of this research are aimed at companies and future researchers. The implication of this study concludes that the disclosure of intellectual capital disclosure and company profitability is positive information that will meet the information needs of investors so as to increase company value. This study uses different proxies in measuring research variables and there are also differences between companies and years of research.]]>
<![CDATA[COSO ERM DAN PERANAN INTERNAL AUDITOR DALAM PENCEGAHAN FRAUD (Survei pada Internal Auditor di Indonesia) ]]>
<![CDATA[Yenni Carolina]]>;
<![CDATA[Joanne Euginia Haneda]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.48749
<![CDATA[Abstract Main Purpose - This study aims to determine and analyze how much the role of internal audit and internal control with the COSO ERM 2017 approach has an effect on preventing fraud (corruption).Method - The data was obtained through the distribution of questionnaires to the internal auditors at the Indonesian Institute of Internal Auditors. Determination of the sample using random sampling method, for data analysis used the SEM-PLS analysis method, with the number of samples obtained as many as 133 respondents.Main Findings - The fact that happened in Indonesia, there are several cases of corruption have occurred as an example of the corruption case of PT. Asuransi Jiwasraya (ASABRI), the corruption case of PT. Garuda Indonesia (Persero), Tbk. Corruption case of Lobster Seed permit, case of social assistance covid-19, LPEI corruption allegation. This phenomenon proves that there are still various corruption problems that occur in Indonesia, the 2019 ACFE survey shows that fraud is dominated by acts of corruption with a percentage of 64.4%. This attracts researchers to conduct further research on the role of internal audit and internal control in the COSO ERM 2017 framework which was not found in previous research, and focuses more on preventing fraud, the type of corruption in which more and more cases of corruption appear as stated by ACFE (2019).Theory and Practical Implications - The role of Internal Audit has a positive effect on Fraud Prevention.. Internal Control with the COSO ERM 2017 framework has a positive effect on Fraud Prevention. Novelty - Research on the role of internal audit related to internal control COSO ERM 2017, is still rarely done. In addition, this research also focuses more on preventing fraud in the form of corruption. According to ACFE, currently corruption is the most common fraud case.]]>
<![CDATA[ANALYSIS OF INFLUENCING FACTORS AFFECTING AUDIT REPORT LAG ]]>
<![CDATA[Miranda Setiyowati]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.48654
<![CDATA[The company's delay in reporting financial statements has increased yearly. This study aims to examine several variables that are considered to affect audit report lag. These factors include investment opportunities, profitability, company size, audit committee size, and auditor opinion. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. The sampling method used was purposive sampling, using criteria for determining the sample so that 314 sample companies were obtained for three years of observation (2017 - 2019). The data analysis method used is multiple linear regression method. The results of this study indicate that profitability, size of the audit committee, and auditor opinion have a significant negative effect on audit report lag. In contrast, investment opportunity and company size have a negative and insignificant influence on audit report lag. This research provides an overview of good control and positive information from the company to be factors that can advance the submission of audited financial reports to policy-making authorities.]]>
<![CDATA[Carbon Emissions Intensity and Environmental Cost Effect to Corporate Financial Performance ]]>
<![CDATA[Nengzih Nengzih]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.49056
<![CDATA[Abstrak Tujuan Utama - Melakukan pengujian empiris terhadap temuan Delmas, Nairn-Brich, and Lim,(2015) dan Lewandowski et al., (2018) dengan mereplikasi dan extension study serta menganalisis kerangka waktu dan populasi yang lain.Metode - Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Penelitian ini mengambil populasi perusahaan manufaktur yang terdaftar di BEI tahun 2017-2020. Sample terpilih 26 perusahaan dengan 4 tahun pengamatan terpilih 104 data. Pengolahan data dalam penelitian ini menggunakan program Eviews (Econometric Views). Pemilihan sample dengan teknik purposive sampling.Temuan Utama – Carbon emission dan alokasi environmental cost berpengaruh postif pada corporate performance pada perusahaan manufaktur. Kepedulian perusahaan terhadap carbon emission dan environmental cost dapat menunjang corporate performance.Implikasi Teori dan Kebijakan – Implikasi dari penelitian ini adalah manajemen perusahaan lebih fokus pada pengolahan produksi dengan mengurangi dampak carbon pada proses produksi dan juga mengakomodir environmental cost pada laporan keuangan dalam mengantisipasi dampak lingkungan. Investor diharapkan semakin peduli terhadap perusahaan berbasis less carbon dan environmental friendly.Kebaruan Penelitian - Perbedaan penelitian ini dengan penelitian terdahulu adalah peneliti menambahkan variable environmental cost untuk memberikan fenomena berbeda yang disesuaikan dengan pengambilan populasi dari perusahaan manufakturing di negara berkembang dan peneliti membahas secara komprehensif dampak dan temuan dari riset ini sehingga menjadi kebaharuan dengan temuan yang berbeda di negara maju dengan populasi yang sama. Abstract Main Purpose - This research tends to assess the robustness and sensitivity of the findings in Delmas, Nairn-Brich, and Lim, (2015) and Lewandowski et al., (2018) and conduct a replication and an extension study by analyze another time frame and population.Method - The method used in this study is a quantitative method. This research takes the population of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The selected sample is 26 companies with 4 years of observation, 104 data are selected. Processing data in this study using the program Eviews (Econometric Views). Sample selection with purposive sampling technique.Main Findings - Carbon emissions and allocation of environmental costs have a positive effect on corporate performance in manufacturing companies. The company's concern for carbon emissions and environmental costs can support corporate performance.Theory and Practical Implications - The difference of this research and previous research is the researcher adds an environmental cost variable to provide a different phenomenon that is adjusted to the population taken from manufacturing companies in developing countries and the researcher comprehensively discusses the impact and findings of this research so that it becomes new with different findings in developed countries with populations. the same oneNovelty This research takes population and sample from developing country. Original research article before takes population and sample from developed country. So researcher found difference with the results from previous research. Another novelthy is adding environmental cost variable and discuss as whole of the research findings. ]]>
<![CDATA[Factors That Influence Financial Statement Fraud Using The Fraud Diamond Model ]]>
<![CDATA[Ady Setyo Nugroho]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.44535
<![CDATA[This study aims to obtain an empirical evidence about detection of the financial statement fraud accordance with the fraud diamond theory perspective that developed by Wolfe and Hermanson (2004). Proxy of independent variable that is the fraud diamond theory with four fraud risk factor is the factor of pressure proxied by leverage ratio, while the factor of opportunity was proxied by asset composition ratio, the factor of rationalization was proxied by audit quality, and the factor of capability proxied by percentage of director with accounting and finance education background, respectively. The samples that used in this study were 534 manufacturing companies that were listed in Indonesia Stock Exchange (IDX) in the period of 2013 until 2017. Secondary data were used in the form of annual reports of every companies. Hypothesis testing in this study was conducted by using logistic regression analyses with SPSS 20 software. The results of this study showed that variables such as pressure (proxied by leverage ratio), opportunity (proxied by asset composition ratio), and rationalization (proxied by audit quality) could be used to predict the financial statement fraud.]]>
<![CDATA[Initial Returns Determinants with the Underwriter’s Reputation as a Moderating Factor ]]>
<![CDATA[Dewi Cahyani Pangestuti]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.49743
<![CDATA[Main purpose- The main purpose of this study is to find out the factors that affect the initial return. Accounting information and non-accounting information are components that determine the initial return that needs to be considered.Method - The population used is all companies that conducted initial public offerings (IPOs) on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. In this study, the sampling technique used was non-probability sampling with a saturated sample technique of 135 companies. This study used multiple linear regression analysis to test its hypothesis.Main Findings-The results of the hypothesis testing concluded that the return on assets has a positive and significant effect on the initial return. The underwriter's reputation was able to moderate the relationship between return on assets and initial returns. The debt-to-equity ratio has a significant negative effect on the initial return. The underwriter's reputation was able to moderate the relationship between the debt-to-equity ratio and initial return. The current ratio positively and not significantly affect the initial return on investment. The underwriter's reputation was able to moderate the relationship between the current ratio and the initial return. The company's size positively and significantly affects the initial return. The underwriter's reputation was able to moderate the relationship of company size to initial return. Earnings per share have a negative and significant effect on initial returns. The underwriter's reputation cannot be moderated on earnings per share versus initial return. The price-earnings ratio has a positive but not significant effect on the initial return.Theory and Practical Implications - The findings of this study have implications for initial public offerings (IPOs) in the primary market, as well as parties who will conduct further research on factors that affect initial returns, such as issuers who will go public. These investors will make decisions about investing in companies with high underpricing rates. The results of this study are expected to contribute to the company or issuer, and also to investors who will invest that the underwriter's reputation can moderate the influence of ROA, DER, SIZE, and EPS on the initial return.Novelty- The novelty in this study is to use the underwriter reputation variable as a moderation variable that will strengthen the influence of the ROA, DER, CR, Ln Size, EPS, and PER variables on the initial return, whereas previous studies did not use it as a moderation variable.]]>
<![CDATA[Financial ratio analysis in stock price: Evidence from Indonesia ]]>
<![CDATA[Nurul Fitriani]]>;
<![CDATA[Adib Minanurohman]]>;
<![CDATA[Gery Lusiano Firmansah]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.49132
<![CDATA[Main Purpose - This study aims to examine the association between financial ratios (including return on assets, debt to equity ratio, cash ratio, and total assets turnover ratio) with stock prices of Indonesian listed company in Indonesia Stock Exchange (IDX) except SIC 6 during 2015 – 2020.Method - This study used Signaling theory and asymmetric information as a theoretical base for testing this association using purposive sampling technique. This research obtained final samples of 1603 firm-year observation and used regression analysis to answer the hypotheses.Main Findings - The results show that return on assets ratio and cash ratio have positive and significant correlation with stock price. While debt to equity ratio has negative and significant correlation with stock price. Meanwhile, total assets turnover ratio has no significant correlation with stock price.Theory and Practical Implications - The results of this study are expected to contribute to both the literature and practice. First, this study expands the literature on the types of financial ratios associated with stock prices as well as the literature on asymmetric information, and second, the results of this study are expected to help investors perform fundamental analysis to estimate the value of the target company.Novelty - This research provides novelty in the form of the latest data updates until 2020 and analysis using old or young company categories which are related to low or high asymmetric information.]]>
<![CDATA[Activity-Based Costing Method as an Effort to Increase Profitability ]]>
<![CDATA[Nur Wahyuni]]>;
<![CDATA[Ummu Kalsum]]>;
<![CDATA[Yulan Asmara]]>;
<![CDATA[Abdul Karim]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i2.45642
<![CDATA[This study aims to examine the application of activity-based costing as an effort to increase company profitability. This study uses a descriptive qualitative method with an interpretive paradigm with a case study approach, which uses primary data obtained employing interviews, documentation studies, and observations at PT. Anugrah Ocean Wakatamba to break down the elements that make up the cost of goods and service fees using the Activity Based Costing method and then compare them with the service rates used by companies using traditional methods. The results showed that there was undercoating in setting service rates for the type of Ocean Freight 20 feet dry and Ocean Freight 20 feet refer by 35.56% and 9.45% during the period June-December 2021. This leads to the conclusion that the implementation of Activity Based Costing is less effective in increasing company profitability at PT. Anugrah Ocean Wakatamba, but can help companies identify the costs they incur for determining the cost of their services.]]>
