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[Corporate Financial Performance and Tax Avoidance in High-Tech Industries ]]>
<![CDATA[Meliani Mukti]]>;
<![CDATA[Khairanis Yulita]]>;
<![CDATA[Mochamad Chairul Ihsan]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i1.63618
<![CDATA[This study investigated the correlation between tax avoidance, corporate financial performance, and high-tech industries (HTI) characteristics in publicly listed industries in Southeast Asia. The Generalized Least Square (GLS) was administered to test the hypotheses in 666 industry-years from 74 publicly listed industries in Southeast Asia from 2013-2021, including nine from Indonesia, 23 from Malaysia, 11 from Singapore, five from the Philippines, and 26 from Thailand. The results support all the hypotheses by showing a positive influence of corporate financial performance on tax avoidance and was found to be more vital for industries in high-tech industries. It suggested that high-performing sectors in Southeast Asia had more power to influence the political process for their benefit. Profitable high-tech companies are more likely than the industry to use tax system uncertainties to minimize their tax obligations. These results support political power hypotheses rather than political cost hypotheses. Moreover, political power was more pronounced in high-tech industries, which the government saw as more valuable. This study investigated different geographical areas that might be neglected by previous studies and industry characteristics suspected to contribute significantly to the strong effects of corporate financial performance on tax avoidance.]]>
<![CDATA[Village Financial Information System in Salibabu Island: The Phenomenon of Structural Success ]]>
<![CDATA[Ignatius Novianto Hariwibowo]]>;
<![CDATA[Christophorus Heni Kurniawan]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i1.66192
<![CDATA[The purpose of this study is to describe the adoption process of the Village Financial System (Siskeudes) on Salibabu Island, Talaud Island. Interviews with ten village heads were used to obtain the research data. The interview results were processed using a topic analysis approach based on Social Network Analysis. The results of this study show that the ease of obtaining the benefits of Siskeudes is the dominant factor in the success of Siskeudes adoption. This research shows that convenience is a factor shaped through structures manifesting in intensive training support and tools. Internal government structure support is essential because of the response to the benefits of technology adopted by central and local governments. For accounting science, the results of this study show that digitalization can support the realization of village financial management accountability. The adaptability of digital change in the village government is formed from a strong government structure. Village digital change can be achieved by strengthening the government structure by making the sub-district government an internal change agent, which is realized through intense mentoring. The goal is to internalize the benefits so that they become part of the village administrative structure. This study used topic analysis that had not been done by previous research in phenomenology research.]]>
<![CDATA[Eco-Innovation on the Cost of Equity and Financial Performance: The Moderating Role of Ownership Structure ]]>
<![CDATA[L Leliana]]>;
<![CDATA[Yenni Carolina]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i1.66915
<![CDATA[This study aims to examine the effect of eco-innovation on the cost of equity and financial performance moderated by ownership structure. This study uses quantitative methods, and data is analyzed using panel data analysis with Eviews. Samples obtained were 237 companies from companies listed on the Indonesia Stock Exchange period 2017-2020. The results show eco-innovation does not affect the cost of equity because the issue of eco-innovation has not become a crucial issue in public; eco-innovation hurts financial performance because of significant expenses for implementation. Ownership structure does not affect eco-innovation, meaning shareholders cannot intervene in the implementation of eco-innovation. Ownership structure (managerial, family, institutional, foreign) harms the cost of equity while ownership structure (government) has a positive impact on the cost of equity. Ownership structure has a negative effect on financial performance because of conflict of interest between shareholders and management, ownership structure does not moderate the relationship between eco-innovation and cost of equity or financial performance because the ownership structure in this research tends not to change. The implications are addressed to investors, company, and future researchers. The implications also need government support in socializing the importance of eco-innovation so investors are more observant in investing. The ownership structure consists of managerial, institutional, family, government, and foreign ownership structures, which are used as moderating variables and independent variables. The five types of ownership structures are examined at once.]]>
<![CDATA[Does Corporate Governance or Corporate Performance Affect CSR Disclosure? ]]>
<![CDATA[Susi Handayani]]>;
<![CDATA[Eva Dwi Astutik]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i1.57088
<![CDATA[This study aims to determine the relationship between Corporate Governance (CG), Company Performance (CP), and Corporate Social Responsibility (CSR) Disclosure. This research uses quantitative methods with secondary data sources. The data analysis technique tests the hypothesis using multiple linear regression with the help of SPSS software. This research indicates that corporate performance have positive impact on the CSR disclosure. The board of commissioners in Indonesian companies does not have the authority to pressure companies to care more about the environment and social communities. In addition, companies in Indonesia still adhere to a patrilineal kinship system so that men are in control, including in decision-making. This study suggest that companies can change the mindset of the patrilineal system in the hope that corporate governance can improve CSR disclosure. Beside that, the company can increase the number of independent commissioners in order have the authority to pressure companies to be more concerned about the environment and social communities. This research successfully proves that the patrilineal system is still in use in Indonesia. In addition, the company will disclose CSR activities when it has a good performance.]]>
<![CDATA[Determinants of Goverment Financial Statement Quality Likelihood in Indonesian ]]>
<![CDATA[N Nurcahyono]]>;
<![CDATA[Luluk Muhimatul Ifada]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i1.56550
<![CDATA[This research aims to analyze the factors determining the quality of local government financial report information during the pandemic, with its interaction with external pressure, environmental uncertainty, internal control and technology implementation on financial statement quality. The data was obtained within the Central Java Provincial Government from 20 October 2021 to 15 February 2022 using a survey method. The questionnaire responses were 257 from 35 Regional Government Organizations—data analysis technique using Structural Equation Modeling-Partial Least Square (SEM-PLS). The research results show that HR competency, compliance with accounting standards, information technology, internal pressure, environmental uncertainty and internal control directly affect the quality of financial report information during the pandemic. It was also found that external pressure and internal control were mediating variables that increased the relationship between variables. The greater the external pressure and the better the implementation of internal control, the better the quality of financial report information will be, as evidenced by an increase in R-square of 20 per cent. Theoretical implications confirm stewardship theory and can be used practically as material for government consideration to improve the quality of financial report information. The novelty of our research also lies in the use of environmental and economic uncertainty variables that occurred in Indonesia during the COVID-19 period. Hence, this research discusses the quality of financial reports comprehensively by combining various elements related to government regulations, company factors and psychological factors of accountants who are research respondents.]]>
<![CDATA[Analysis of Factors Affecting the Fee Audit at Indonesian State-Owned Enterprises ]]>
<![CDATA[Agus Widarsono]]>;
<![CDATA[Lita Natalia]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i1.60442
<![CDATA[The objective of this study is to examine the variables that impact the fees charged for audits conducted at Indonesian State-Owned Enterprises. These variables include the size and complexity of the firm, the reputation of the auditor, and the length of the audit tenure. The used in this study is quantitative, employing a causal associative design. The study utilized a purposive sampling technique to choose 36 state-owned companies (SOEs) from various industrial clusters over a period of 4 years (2018-2021). This study utilizes descriptive statistical analysis and panel data regression analysis methodologies, after doing various classical assumption tests. After doing an analysis and debate, it can be stated that Company Complexity and Auditor Reputation have a substantial impact on Audit Fees at Indonesian State-Owned Enterprises. However, Company Size and Audit Tenure do not have a major effect on audit fees. Agency Theory and the findings of this study can assist corporations in accurately forecasting the audit fees that will be charged by KAP. This research can serve as a valuable resource for auditors when seeking audit assignments, ensuring that they are compensated appropriately. No prior research has specifically examined the audit fee policy for State-Owned Enterprises.]]>
<![CDATA[Unveiling Fraud: The Hexagon Theory's Revolutionary Approach to Detecting Financial Statement Manipulations ]]>
<![CDATA[Reni Oktavia]]>;
<![CDATA[Nindya Saphira Maharani Rinaldo]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i1.56062
<![CDATA[This study aims to determine and empirically prove how the influence of the fraud hexagon theory on financial statements. The research encompasses a population of non-financial S.O.E.s, utilizing secondary data and logistic regression analysis via S.P.S.S. software. A purposive sampling technique was employed, resulting in 102 valid samples for analysis. The study reveals that the opportunity, as indicated by the nature of the industry, significantly and positively impacts financial statement fraud. Conversely, pressure indicated by Return on Assets (ROA), changes in directors reflecting capability, changes in public accountants reflecting rationalization, C.E.O. duality reflecting arrogance, and government projects reflecting collusion do not exhibit a significant effect on financial statement fraud. This research demonstrates that a high ratio of changes in receivables to income increases the likelihood of fraud. Moreover, it confirms the Fraud Hexagon Theory's applicability in detecting a company's propensity for financial statement fraud. The novelty of this study lies in the inclusion of the government project variable (collusion), using National Strategic Project criteria as an indicator, which has yet to be extensively explored in prior research.]]>
<![CDATA[Trust and Tax Compliance in Indonesia ]]>
<![CDATA[Dewi Prastiwi]]>;
<![CDATA[Nadya Ramadhani Endrasti]]>;
<![CDATA[Yuni Khoirotul Abdiyah]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i1.60788
<![CDATA[This study examines the effect of trust on taxpayer compliance and the potential of gender to moderate this relationship. A quantitative approach was employed using the Structural Equation Modeling (SEM) and SmartPLS tools. The sample size for this research consisted of 400 respondents, and data collection was carried out through a survey. The results indicated that trust enhances taxpayer compliance. However, gender does not moderate this relationship, as the level of trust is influenced not by gender characteristics but by the outcomes experienced by taxpayers in fulfilling their tax obligations. This study's findings also provide empirical evidence supporting the Slippery Slope Framework hypothesis, which asserts that actions should be taken to enhance the authority's power and build taxpayer trust to achieve tax compliance. The practical implication of these findings is that tax authorities should focus on building and maintaining trust with taxpayers to enhance compliance. This can be achieved through transparent, fair, and efficient tax administration practices. Tax authorities can foster a positive image and increase taxpayer trust by improving service quality and demonstrating the proper utilization of tax revenues for community benefits. The sociological approach used in formulating research variables distinguishes this study from others.]]>
<![CDATA[Can ESG Save Zombie Companies During the Covid-19 Pandemic? ]]>
<![CDATA[Revaldo Farrel Witanto]]>;
<![CDATA[Tan Ming Kuang]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i1.59323
<![CDATA[This study examines the relationship between Environmental, Social, and Governance (ESG) and the zombie firm phenomenon. The study employs secondary data from the data provider Revinitif Eikon, encompassing companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021, excluding the financial sector, and employing purposive sampling techniques for data collection. The collected data was then analyzed through logistic regression using SPSS software version 26. The findings indicate that ESG harms zombie companies, which suggests that ESG can prevent companies from becoming zombies. Companies with higher levels of ESG implementation are less likely to become zombies. This suggests that companies with strong ESG practices are more resilient to economic instability, especially during the COVID-19 pandemic. This study contributes to the literature on zombie companies and ESG and supports stakeholder theory and the triple bottom line concept. This study has practical implications for company management, providing insights on how to implement ESG principles in operational practices to ensure long-term sustainability. This study introduces novelty by integrating the context of the COVID-19 pandemic to investigate the correlation between ESG and zombie firms, while also adopting the more rigorous theoretical framework proposed by Hoshi et al., (2012) in assessing zombie companies, in contrast to Ren et al., (2022).]]>
<![CDATA[Board Gender Diversity and Financial Stability: The Moderating Effect of Board Independence ]]>
<![CDATA[Godwin Ahiase]]>;
<![CDATA[N Nugraha]]>;
<![CDATA[Maya Sari]]>;
<![CDATA[Denny Andriana]]>;
<![CDATA[Percy Chris Kpodo]]>;
<![CDATA[Philipina Ampomah]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i1.67166
<![CDATA[This study examines the effect of board independence on the relationship between board gender diversity and financial stability in emerging African countries. A causal research design is employed, using data from 190 listed firms in nine emerging African economies covering 2012 to 2022. The study utilizes the two-step dynamic generalized moment method for data analysis. The findings reveal a significant relationship between board independence, financial stability, and gender diversity. The study underscores the importance of having a gender-inclusive board composition to enhance the resilience of companies operating in Africa. It also emphasizes the significance of board independence and effective board operations in promoting financial stability. The theory and practical implications are provided for policymakers and firm managers to enhance the financial stability of firms in emerging African economies. The study examines the combined relationship between board independence and gender diversity, highlighting the benefits of fostering independent and inclusive governance structures. The study contributes to academic discourse and establishes a strategic plan to foster sustainable development and stability in the corporate sector of emerging economies.]]>
