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[Auditor Business, Audit Committee, Report Quality: Intervening Effect of Audit Delay ]]>
<![CDATA[Tanujaya, Kennardi]]>;
<![CDATA[Evelyn, Vinvin]]>;
<![CDATA[Ivone, I]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i2.63956
<![CDATA[This research analyzes the effect of auditor busyness and audit committee characteristics on financial reporting quality, with audit delay as a mediating variable. This research is quantitative and uses panel regression data as an analysis method. Listed cyclical goods companies in the Indonesia Stock Exchange are used as the sample data, ranging from 2018-2022, with 375 samples. The results from this research show no significant influence between auditor busyness and the characteristics of the audit committee on the financial reporting quality, with audit delay as a mediating variable. However, audit committee size and meetings show a significant positive influence on audit delays. Meanwhile, a significant positive impact was also found between audit delay and the quality of financial reports. The outcomes of this research are expected to benefit companies and investors in understanding some factors that cause audit delays. It is also expected to give investors a better understanding of where audit delay indicates doubts about the quality of financial reports. Research about auditor busyness is scarce, especially in Indonesia, and this study is the first in Indonesia to examine the factors that affect financial reporting quality, with audit delay as an intervening variable due to the importance of financial reporting quality as it is used for decision-making.]]>
<![CDATA[Analyzing COVID-19's Impact on Palm Oil and Biodiesel Investment Feasibility ]]>
<![CDATA[Syamtori, Stanley]]>;
<![CDATA[Munandar, Agus]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i2.69383
<![CDATA[This research aims to explore the impact of the COVID-19 pandemic on investment feasibility in the palm oil and biodiesel industries, which are vital commodities in Indonesia and highly sensitive to economic conditions. Utilizing Fuzzy Analytical Hierarchy Process analysis and event studies, this research identifies the most critical aspects affecting the profitability of palm oil and biodiesel projects before and after the pandemic. The findings indicate that COVID-19 has a significant impact, particularly on Return on Investment and Modified Internal Rate of Return. The pandemic has increased costs and complicated risk management, impacting profitability and investment sustainability. These findings provide new insights into the challenges faced by the palm oil and biodiesel industries during the pandemic and offer a solid foundation for future strategic decision-making. The research underscores the importance of adaptive investment strategies, including the integration of robust risk management frameworks and resilience planning, to mitigate the effects of future economic shocks. Practical recommendations are provided for policymakers and stakeholders to incorporate comprehensive risk analysis and scenario planning into feasibility assessments, ensuring more sustainable investment outcomes. This study provides new perspectives on the impact of the pandemic on industries that are heavily dependent on global and local economic conditions, providing an analytical framework to measure the impact of significant events on investments in these sectors.]]>
<![CDATA[Corporate Sustainability Performance (CSP), Leverage Adjustment, and Financial Performance ]]>
<![CDATA[Mukti, Meliani]]>;
<![CDATA[Kusuma, Indra Wijaya]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i2.64249
<![CDATA[The study aims to examine the impact of corporate sustainability performance (CSP) on corporate financial performance (CFP) and corporate leverage adjustment of publicly listed companies in Southeast Asia. We studied the indirect effect of CSP on CFP through leverage adjustment using the generalized method of moments to estimate the target of the firm’s leverage. We analyzed 968 firm-year observations from 121 companies from 2012–2019 using generalized least squares. We find that CSP exerts both a direct and an indirect influence on corporate financial performance (CFP). CSP affects CFP positively through leverage adjustment in an indirect manner. CSP encourages the firm to move faster to their target leverage, while the faster leverage adjustment improves corporate financial performance. The indirect effects of CSP on CFP might indicate the substantial financial resources required to undertake CSP initiatives. The results support the stakeholder theory and capital structure theory, with a particular emphasis on the dynamic trade-off theory. Empirical research has indicated that the relationship between CSP and CFP yields varying outcomes, which may imply the existence of confounding variables that we conjecture are associated with corporate capital structure.]]>
<![CDATA[Investment Decision Behavior Retirement Planning: An Analysis of Overconfidence Bias by Gender ]]>
<![CDATA[Tanuatmodjo, Heraeni]]>;
<![CDATA[Heryana, Toni]]>;
<![CDATA[Nugraha, N]]>;
<![CDATA[Disman, D]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i2.70907
<![CDATA[The purpose of the study is to determine the effect of gender moderation which is moderated again by employee status (PNS and Non PNS Lecturers) on overconfidence bias in retirement planning. This research is included in the type of cross sectional research and the method used is the explanatory method. The research findings are gender and employee status (civil servant and non-civil servant lecturers) moderate the effect of overconfidence bias on retirement planning. If employee status is seen based on gender, the results do not affect retirement planning. Thus in making retirement planning, employee status affects retirement planning but is not determined by gender. This overconfidence is often stronger based on gender and employment status. In practical terms, this means that retirement planning and investment decisions are influenced by gender, as men and women have different levels of confidence. This study places the status of lecturers based on gender in moderating overconfidence bias towards retirement planning as a novelty in this study. ]]>
<![CDATA[Firm Performance: Exploring International Diversification, Financial Leverage, and Board of Directors in the Energy Sector ]]>
<![CDATA[Ath Thaariq, Sundoro]]>;
<![CDATA[Pangestuti, Dewi Cahyani]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i2.67756
<![CDATA[This study examines the impact of international diversification, financial leverage, and board composition on the performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Using panel data regression with the Random Effects Model (REM), the analysis includes data from 54 energy companies over a five-year period, resulting in 270 observations. The findings indicate that international diversification does not exert a significant influence on firm performance. Conversely, financial leverage has been demonstrated to exert a deleterious influence on firm performance. Furthermore, the size of the board of directors was found to have no significant impact on firm performance. These findings underscore the necessity for energy sector companies to prioritize core business operations, exercise financial responsibility, and enhance governance practices. By integrating variables that are typically studied separately, this study offers new insights into the determinants of firm performance in the energy sector. The research offers a novel theoretical perspective by combining international diversification, financial leverage, and board composition into a single analytical framework, thereby addressing a gap in the existing literature. To further develop these findings, future research should investigate additional variables, such as macroeconomic conditions and government policies, in order to gain a more comprehensive understanding of the factors that influence firm performance in the energy sector.]]>
<![CDATA[Green Accounting and Sustainable Corporate Performance: Environmental Performance as a Moderating Variable ]]>
<![CDATA[Christy, Yunita]]>;
<![CDATA[Tjun, Lauw Tjun]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i2.71239
<![CDATA[This study aims to investigate whether sustainable corporate performance is influenced by green accounting practice and analyze environmental performance position as a moderating variable in this relationship. Cross-sectional time-series analysis together with random effects regression model was deployed for data analysis. The findings indicate that green accounting, proxied by environmental costs, negatively affects sustainable corporate performance, where greater efficiency in environmental cost components for green accounting activities positively impacts sustainable corporate performance (ROE). However, not significant moderation effect of environmental performance observes in the relationship betwixt green accounting and sustainable corporate performance. Companies that increase environmental costs to enhance compliance and achieve higher PROPER ratings experience a decline in ROE. Theoretically, vision given from this study regarding the importance of environmental cost efficiency in green accounting practices to support sustainable corporate performance. Practically, it suggests that companies should integrate environmental aspects comprehensively into their business strategies and effectively implement sustainable practices to achieve optimal corporate performance. Compared to previous research, this research uses environmental performance as a moderating variable, which has not been previously explored in the relationship betwixt green accounting and sustainable corporate performance and this become novelty of this research.]]>
<![CDATA[Do The Financial Reports of Troubled Banks Meet the Qualitative Characteristics of Financial Reports? ]]>
<![CDATA[Ashari, Hasan]]>;
<![CDATA[Nugrahanti, Trinandari Prasetyo]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i2.61634
<![CDATA[This study aims to analyze whether the financial reports of Rural Banks (BPR) that are included in Banks Under Recovery/BDP (Before called the Bank under Intensive Supervision/BDPI and the Bank under Special Supervision/BPDK) meet the qualitative characteristics of financial statements. This study uses the financial statement ratio of the BPRs whose business permit is revoked by the Financial Services Authority up to 2023. The samples used are 47 banks from 127 banks that had been revoked. Meanwhile, a healthy bank sample was 171 BPRs in 2016-2019. Correlation analysis is used in this study. The results of this study concluded that the troubled BPRs financial statements did not meet the qualitative characteristics of financial statements. Only one in 47 BPRs meets the qualitative characteristics of financial statements. This was evidenced by comparing the financial ratio of the troubled bank with a healthy bank, such as NPLs, BOPO, LDR, CAR, and ROA showed negative results (different directions) or the level of relationship of more than one level. The author suggests the regulator so that financial ratios in the financial statements that indicate the bank's health can be used as the initial data analysis of BPRs governance implementation.]]>
<![CDATA[Financial Condition's Role in Tax Evasion: A TPB Perspective ]]>
<![CDATA[Mangoting, Yenni]]>;
<![CDATA[Saputra, Ferren Fidelia]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i2.69311
<![CDATA[The purpose of this study is to examine the influence of TPB dimensions on taxpayers' intention to commit fraud by testing the effect of financial condition intervention on taxpayers as a factor that can change taxpayers' intention to commit fraud. This research employs a survey approach, where data is collected through questionnaires. Data collection methods were distributed manually and online to individual taxpayers aged 17 and above, totaling 200 out of 213 respondents' data that could be collected. Data analysis technique used is SEM-PLS (Partial Least Square). The results of this study indicate that all TPB dimensions, namely attitude, subjective norm, and perceived behavior control, are able to influence the intention to commit tax evasion. Moderation testing shows that the interaction of financial condition with each component of TPB can change taxpayers' intention to commit tax evasion. The implications of the research results indicate that regulators need to map taxpayers' financial conditions. This is useful to change taxpayers' paradigm that tax payment is part of citizenship obligations rather than economic sacrifice. This study offers a new direction in expanding the tax evasion research model by involving TPB dimensions and incorporating situational factors such as financial condition as additional determinants or intervention factors. ]]>
<![CDATA[Financial Village Management Predictors with Work Motivation as a Moderating Factor ]]>
<![CDATA[Susilowati, Nurdian]]>;
<![CDATA[Mulyono, Maya Diantari]]>;
<![CDATA[Mahmud, Amir]]>;
<![CDATA[Sari, Puji Novita]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i2.66570
<![CDATA[This research aims to analyze the impact of village apparatus competence (VAC), organizational commitment (OC), and the whistleblowing system (WS) on village financial management (VF), with work motivation (WM) as a moderating variable. This research is quantitative and uses a causal approach. The populations of this research are village official in Sragi District, with a total sample of 112 respondents. The sampling technique used is purposive sampling. Data were analyzed using descriptive and moderation regression analysis (MRA) with the SmartPLS analysis tool. The research results show that village apparatus competence, organizational commitment, and the whistleblowing system have affects on village financial management. Work motivation can moderate and strengthen the relationship between organizational commitment and village financial management. Besides, it does not strengthen the relationship between whistleblowing on village financial management. This research makes a valuable contribution to the accounting field, particularly in the context of public sector organizations, by applying Stewardship theory. It applies the relationship of collaboration between the steward and the principal to accomplish the village's objectives. The orisinality of this research lies in the incorporating of a whistleblowing system and work motivation as the moderation factors.]]>
<![CDATA[Accounting Information Systems Quality Through Information Technology and User Competence ]]>
<![CDATA[Darma, Jufri]]>;
<![CDATA[Nurwendari, Weny]]>;
<![CDATA[Sriwedari, Tuti]]>;
<![CDATA[Nurhayani, Ulfa]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v16i2.61680
<![CDATA[This research examines the impact of information technology and user competence on the efficiency of accounting information systems. Using a survey approach, the study involves 47 regional government organizations. Hypothesis testing is conducted through structural equation modeling (SEM) with data analyzed using Smart PLS-SEM. The study found that user competence significantly enhances the quality of accounting information systems, while information technology has minimal impact. In the Medan City Government, this highlights the crucial role of user competence in ensuring system effectiveness, with technology playing a lesser role. The Medan City Government remains focused on enhancing the competence of its personnel in utilizing accounting information systems. Additionally, continuous efforts are made to adapt the existing information technology to meet the evolving needs of users. This study offers new insights into how information technology and user competence jointly influence the quality of accounting information systems in the Medan City Government.]]>
