cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota bandung,
Jawa barat
INDONESIA
Jurnal ASET (Akuntansi Riset)
Published by Universitas Pendidikan Indonesia
ISSN : 20862563     EISSN : 25410342     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 321 Documents
 20   21   22   23   24 
The Effectiveness of Qualified Independent Supervisory Boards : Evidence from Indonesia Joni, Joni; Natalia, Maria; En, Tan Kwang; Pranata, Ilham; Hasianna, Winda Riama
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32351

Abstract

The objective of our empirical research is to examine the characteristics of independent supervisory board (SB) on corporate’s risk in dual tier corporate board setting, Indonesia from 2015-2017. This study is different with previous literature in several ways. First, we examine the value of qualified independent SBs in Indonesian dual board setting, while previous studies focus on one-tier board system and developed countries. Second, we also test the effectiveness of several characteristics of qualified independent supervisory board, including size, financial expertise, and tenure on operating and market risks. Based on 1,089 firm-year observations, the results suggest that both independent SB size and financial expertise help company to reduce operating and market risks. Further, we find that independent SB tenure is negatively associated with operating risk. Our results are robust after addressing endogeneity problem.
THE INFLUENCE OF AUDITOR ROTATION AND AUDITOR'S REPUTATION ON AUDIT QUALITY WITH AUDITOR SPECIALIZATION AS A MODERATING VARIABLE yunita christy; Se Tin Se Tin
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.37250

Abstract

This study was conducted to examine how auditor rotation and auditor reputation influence audit quality moderated by audit specialization. The population of this study is using a Consumer Goods Inventory manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2014-2019. This study was using logistics regression analysis to see the influence of auditor rotation, auditor reputation on audit quality, with auditor specialization as a moderating variable. The results showed that auditor rotation had no influence on audit quality; auditor reputation had an influence on audit quality; and auditor specialization could not strengthen the relationship between auditor rotation and audit quality, but could strengthen the relationship between auditor reputation and audit quality. 
Effect of CSR, Financial Distress, and Corporate's Growth on Earning Response Coefficient Adam Martin Immanuel
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.39621

Abstract

Abstract. This study aims to obtain empirical evidence on the effect of corporate social responsibility (CSR), financial distress, and corporate growth on earnings response coefficient. This study uses data from manufacturing sector companies listed on the IDX during the period 2017 to 2020. Based on purposive sampling, this study uses a sample of 64 companies with a total of 256 observations. Data were analyzed using multiple regression analysis. The results concluded that corporate social responsibility has a positive effect on the earnings response coefficient, financial distress has a negative effect on the earnings response coefficient, and corporate growth has no impact on the earnings response coefficient. Keywords: corporate growth; corporate social responsibility; earnings response coefficient; financial distress; Indonesia. Abstrak. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh corporate social responsibility, financial distress, dan pertumbuhan perusahan pada earnings response coefficient. Populasi penelitian ini adalah perusahaan manufaktur yang tercatat di BEI tahun 2017-2020. Data pada penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan sampel. Berdasarkan teknik purposive sampling, penelitian ini menggunakan sampel sebanyak 64 perusahaan dengan total observasi sebanyak 256 observasi. Data dianalisis menggunakan analisis regresi berganda. Hasil regresi penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh positif terhadap earnings response coefficient, financial distress berpengaruh negatif terhadap earnings response coefficient, dan pertumbuhan perusahaan tidak berpengaruh terhadap earnings response coefficient. Kata Kunci: corporate social responsibility; earnings response coefficient; financial distress; Indonesia, pertumbuhan perusahaan. 
FINTECH PAYMENT ADOPTION AMONG MICRO-ENTERPRISES: THE ROLE OF PERCEIVED RISK AND TRUST Anissa Hakim Purwantini; Friztina Anisa
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.37212

Abstract

The current adoption of fintech payment technology by MSMEs is motivated by the trend of using digital money. This study presents an investigation the factors that influence the intention to use fintech payments (e-money, e-wallet and Electronic Data Capture) in micro-enterprises. Furthermore, this study will explore more specifically the role and perceived trust and risk in fintech payment adoption. This study uses a quantitative method by distributing surveys to 136 Micro, Small and Medium Enterprises using convenience sampling technique. The results indicated that perceived usefulness, risk and trust are the important drivers of the adoption fintech payment among the micro-enterprises. The results of this study reveal interesting findings, risk perception has a significant positive effect on intentions to use fintech payments.
Fraud Pentagon Model: Predicting Student’s Cheating Academic Behavior Iqbal Lhutfi; Raden Dian Hardiana; Rika Mardiani
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.40331

Abstract

This study was conducted to detect academic fraud in students using the fraud pentagon approach. The research method used in this research is the descriptive and verification method. The subjects in this research are Accounting Education students consisting of several State Universities that are members of the Indonesian Accounting Educator Professional Alliance (APRODIKSI). The main data needed in this study is data derived from questionnaires distributed via google form to maintain health protocols during the pandemic. The questionnaire was distributed after previously being tested for validity and reliability for each question item in the questionnaire using Statistical Product and Service Solutions (SPSS) software. Furthermore, the data collected analyzed by descriptive method. This study concludes that the role of fraud pentagon approach is important in detecting student fraud, plus other contributing factors such as external pressure and also gender which determines students when committing academic fraud. Through this research, it can be seen the predictive factors that are the reasons students commit fraud so that it can be easy for educational institutions to find the right way to prevent it.
PROFITABILITY MODELLING AS A TARGET OF BANKING IN INDONESIA Dewi Cahyani Pangestuti
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.39642

Abstract

The existence of banks is very important for a country because it plays a role in encouraging the economy of a country where banks provide lines of financing, savings, and lending so that, in the end, people's standard of living can increase. To be able to maintain banking survival, the company must be able to maintain its performance well, including by increasing high profitability, distributing dividends well, and maintaining the prospects of a growing business so that its performance is considered good. The research aims to analyze and find out the effect of capital adequacy, credit risk, and liquidity on the profitability of Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX). The sample in this study is a conventional commercial bank listed on the IDX for the period 2015-2019, as many as 41 companies. The data analysis technique used is a type of quantitative analysis. The results showed that capital adequacy and credit risk negatively affect profitability, but liquidity does not affect profitability. Furthermore, it is expected to be able to add variables that affect banking profitability and expand the research period and add research samples, not only for conventional commercial banks but also for Islamic banks.
Capital Structure and Dividend Policy Role in Building Stock Price Luluk Muhimatul Ifada; Sri Sulistyowati; Maya Indriastuti
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.35564

Abstract

This research aims to determine the effect of capital structure variables on stock price through dividend policy. Stock price is important because it can be used to assess the condition of a company and it becomes a reference for investors to invest in the company. The populations of this research were all manufacturing companies listed on Indonesia Stock Exchange for the period of 2016-2020. The sampling technique used purposive sampling method so that 230 manufacturing companies were obtained. All data were processed using Structural Equation Modeling analysis based on Partial Least Square. The results of this research indicated that the capital structure has a positive effect on dividend policy. In addition, capital structure and dividend policy have a positive effect on stock price. Alternatively stated, dividend policy succeeded in mediating the effect of capital structure on stock price.
The Role of Ethical Orientation and Moral Intensity in Improving Ethical Decision of An Auditor Dewi Indriasih; Wiwit Apit Sulistyowati
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.38962

Abstract

Abstract. Ethical decision making is an action expected to be performed by an auditor despite facing conditions involving an ethical dilemma. This study aims to examine the ethical decision of auditors through ethical orientation as well as the moral intensity owned by the auditor. This study was conducted at the Auditor Inspectorate in Tegal City with a census sampling technique obtained 33 auditors as research respondents. Regression analyses are used to test the effect of ethical orientation and moral intensity on the ethical decisions of an auditor. Partial hypothesis testing results show that ethical and moral orientation affects the ethical decisions of Auditors. This study gives implications that with the ethical orientation and moral intensity of the auditors in conducting its function, the auditor will consider the ethical aspect to improve their integrity.Keywords: Ethical Decision; Ethical Orientation; Moral Intensity.Abstrak. Pengambilan keputusan etis adalah tindakan yang diharapkan dapat dilakukan oleh seorang auditor meskipun menghadapi kondisi yang melibatkan dilema etis. Penelitian ini bertujuan untuk menguji keputusan etis auditor berdasarkan orientasi etis dan intensitas moral yang dimiliki auditor. Penelitian ini dilakukan pada Auditor Inspektorat Kota Tegal melalui teknik sensus sampling diperoleh 33 auditor sebagai responden penelitian. Analisis regresi digunakan untuk menguji pengaruh orientasi etis dan intensitas moral terhadap keputusan etis auditor. Hasil pengujian hipotesis secara parsial menunjukkan bahwa orientasi etis dan intensitas moral berpengaruh terhadap keputusan etis auditor. Penelitian ini memberikan implikasi bahwa dengan orientasi etis dan intensitas moral, auditor dalam menjalankan fungsinya akan mempertimbangkan aspek etika untuk meningkatkan integritasnya.Kata Kunci:Keputusan Etis; Orientasi Etis; Intensitas Moral.
Human Capital, Social Capital, And Innovation Capability In Performance Of Village-Owned Enterprises Yesi Mutia Basri; Hariadi Yasni; Al Azhar-A; Rheny Afriana Hanif; Rezi Abdurrahman
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.37763

Abstract

This study aims to analyze the effect of human capital and social capital on the performance of Village-owned Enterprises which is mediated by innovation capability. The population in this study is Village-owned Enterprises located in Kampar Regency. Respondents in this study were the director of BUMdes. as many as 228 Village-owned Enterprises. The data collection technique is by sending a questionnaire in the form of an internet questionnaire designed using Google Forms. A total of 120 BUMDes Directors participated in this research. The results of data analysis with PLS show that the results of the study indicate that human capital does not affect the performance of Village-owned Enterprises. Social capital affects the performance of Village-owned Enterprises. Social capital and human capital have also been shown to affect the ability to innovate. Social capital has also been shown to affect humans and innovation capability affects performance. The ability of innovation can also partially mediate the relationship of social capital with the performance of Village-owned Enterprises and fully mediate the effect of special capital on the performance of Village-owned Enterprises. However, human capital is not a mediating variable for the effect of social capital on Village-owned Enterprises performance. This research has a contribution to improving the performance of Village-owned Enterprises.
The Positive Investor Perception On Earnings Quality And Tax Management Muljanto Siladjaja
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.26402

Abstract

Empirically, high earnings quality positively influences market price movement. This is because it serves as a brief management guideline for implementing accounting standards and tax regulations for continuous meaningful improvement. This research tests investor’s perception of high earnings quality and tax management for a better prospect as indicated by future market value. An analysis of future return and dividend payout shows that the firm is currently on the right track, which significantly impacts the risk and agency fluctuation in the following period. This study used questionnaires to gather information from 384 respondents, including related parties with a dominant influence on the investment decision. Through structural equitation modeling, unobserved variables included earnings quality, tax management, and future market value, including dividend policy. The observed variable was the push for increasing the accounting information quality. The high earnings quality indicates management's obedience in implementing all available regulations, both accounting standard and tax regulation. The dividend policy, related to earnings quality and tax management, positively contributes to a high financial reporting quality. Concerning Decision Tree Model and Bayes Theorem, the high accounting information quality is an application of game theory, including estimating the probability of long or short positions. As a mandatory obligation, the dividend policy is used to pressure the management to provide high-quality accounting information.

Page 22 of 33 | Total Record : 321

 20   21   22   23   24 

Filter by Year

2009 2025


Reset
Filter By Issues
All Issue Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025 Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024 Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024 Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023 Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022 Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022 Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021 Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED] Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED] Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED] Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED] Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 [DOAJ & SINTA INDEXED] Vol 10, No 2 (2018): Jurnal ASET (Akuntansi Riset). Juli - Desember 2018 Vol 10, No 2 (2018): Jurnal ASET (Akuntansi Riset). Juli - Desember 2018 [DOAJ & SINTA INDEXED] Vol 10, No 1 (2018): Jurnal ASET (Akuntansi Riset). Januari-Juni 2018 [DOAJ & SINTA INDEXED] Vol 10, No 1 (2018): Jurnal ASET (Akuntansi Riset). Januari-Juni 2018 Vol 9, No 2 (2017): Jurnal Aset (Akuntansi Riset). Juli-Desember 2017 Vol 9, No 2 (2017): Jurnal Aset (Akuntansi Riset). Juli-Desember 2017 Vol 9, No 1 (2017): Jurnal Aset (Akuntansi Riset). Januari-Juni 2017 Vol 9, No 1 (2017): Jurnal Aset (Akuntansi Riset). Januari-Juni 2017 Vol 8, No 2 (2016): Jurnal Aset (Akuntansi Riset). Juli-Desember 2016 Vol 8, No 1 (2016): Jurnal Aset (Akuntansi Riset). Januari-Juni 2016 Vol 8, No 1 (2016): Jurnal Aset (Akuntansi Riset). Januari-Juni 2016 Vol 7, No 2 (2015): Jurnal Aset (Akuntansi Riset). Juli-Desember 2015 Vol 7, No 1 (2015): Jurnal Aset (Akuntansi Riset). Januari-Juni 2015 Vol 6, No 2 (2014): Jurnal Aset (Akuntansi Riset). Juli-Desember 2014 Vol 6, No 1 (2014): Jurnal Aset (Akuntansi Riset). Januari-Juni 2014 Vol 5, No 2 (2013): Jurnal Aset (Akuntansi Riset). Juli-Desember 2013 Vol 5, No 1 (2013): Jurnal Aset (Akuntansi Riset). Januari-Juni 2013 Vol 5, No 1 (2013): Jurnal Aset (Akuntansi Riset). Januari-Juni 2013 Vol 4, No 2 (2012): Jurnal Aset (Akuntansi Riset). Juli-Desember 2012 Vol 4, No 2 (2012): Jurnal Aset (Akuntansi Riset). Juli-Desember 2012 Vol 4, No 1 (2012): Jurnal Aset (Akuntansi Riset). Januari-Juni 2012 Vol 3, No 2 (2011): Jurnal Aset (Akuntansi Riset). Juli-Desember 2011 Vol 3, No 2 (2011): Jurnal Aset (Akuntansi Riset). Juli-Desember 2011 Vol 3, No 1 (2011): Jurnal Aset (Akuntansi Riset). Januari-Juni 2011 Vol 3, No 1 (2011): Jurnal Aset (Akuntansi Riset). Januari-Juni 2011 Vol 2, No 2 (2010): Jurnal Aset (Akuntansi Riset). Juli-Desember 2010 Vol 2, No 1 (2010): Jurnal Aset (Akuntansi Riset). Januari-Juni 2010 Vol 2, No 1 (2010): Jurnal Aset (Akuntansi Riset). Januari-Juni 2010 Vol 1, No 2 (2009): Jurnal Aset (Akuntansi Riset). Juli-Desember 2009 Vol 1, No 1 (2009): Jurnal Aset (Akuntansi Riset). Januari-Juni 2009 More Issue