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.
Articles
321 Documents
<![CDATA[QUALITY OF CORPORATE SOCIAL RESPONSIBILITY INFORMATION IN INDONESIA ]]>
<![CDATA[Wiralestari Wiralestari]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i1.39436
<![CDATA[Currently, social responsibility plays an essential role in the company. Where social responsibility information is a medium to communicate with stakeholders, this information also has a role in gaining the trust of stakeholders due to transparency. The information presented must be relevant and reliable so that it can be trusted. This research was conducted to see how the quality of corporate social responsibility information. The sample of this research is 32 companies that report the company's sustainability report on the sustainability disclosure database. This study uses content analysis that looks at the information contained in the company's sustainability report. GR! 4 and GRI become company standards or guidelines in reporting corporate social responsibility. The results show that companies engaged in finance have higher quality social responsibility information than mining, chemical, and agricultural companies, which directly impact the environment.]]>
<![CDATA[Problems and Challenges of the Internship Program during the pandemic Covid-19: The perspective of Accounting Student in Indonesia ]]>
<![CDATA[Mimin Widaningsih]]>;
<![CDATA[Elis Mediawati]]>;
<![CDATA[Nor Aishah Mohd Ali]]>;
<![CDATA[Rozaiha Ab. Majid]]>;
<![CDATA[Salina Abdullah]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i1.44483
<![CDATA[This study aims to find out the problems and challenges faced by accounting students who carried out internship programs during the Covid-19 pandemic and find solutions to the problems faced. The survey was conducted by distributing questionnaires to 92 accounting students who carried out internship programs in Indonesia. Problems and challenges faced by accounting students carrying out internship programs during the COVID-19 pandemic, including difficulty communicating with colleagues or other staff, experiencing lack of social interaction with supervisors, inadequate infrastructure, difficulty focusing on work due to family commitments, as well as challenges in carrying out tasks assigned by supervisors due to poor internet connection. As one solution that can be implemented is to carry out a mixed internship program.This research was conducted on students majoring in accounting and because research on perceptions would allow for a subjective explanation. This research provides input to students, educational institutions, alumni, professional association institutions, and partner institutions to improve the quality of internships in the accounting department. This research was conducted on accounting students who carried out internships during the COVID-19 pandemic.]]>
<![CDATA[Professional Skepticism in Moderating the Relationship between Auditors’ Knowledge, Obedience Pressure, and Auditors’ Experience on Audit Judgment ]]>
<![CDATA[sumartono sumartono]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i1.44580
<![CDATA[This study analyzed the role of professional skepticism in moderating the relationship between auditors’ knowledge, obedience pressure, and auditors’ experience on audit judgment. The population in this study included all government internal auditors at BPKP Papua Province Representatives. Purposive sampling technique was employed to select 79 samples based on these following criteria: government internal auditors who possessed Functional Auditor certification, and government internal auditors who have performed auditing. Data were collected using questionnaire containing 29 statement items and were measured using a Likert scale. Moderated regression analysis (MRA) method was performed to analyze the data. The results showed that Auditors’ knowledge, Obedience Pressure, and Auditors’ experience had a significant positive influences on Audit Judgment, and Professional Skepticism moderated the influence of Auditors’ knowledge, Obedience Pressure, Auditors’ experience on Audit Judgment. Therefore, the improvement of internal auditors’ professional responsibility in the form of Audit Judgment should take into account the role of Professional Skepticism. This study only used closed statements in the questionnaires. Thus, future researchers are recommended to use the combination of the of both open-ended and closed ended statements]]>
<![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[DIRECTORS DIVERSITY, BUSINESS STRATEGY, SALES GROWTH ON TAX AVOIDANCE ]]>
<![CDATA[Toni Heryana]]>;
<![CDATA[Delina Herdian Septiani]]>;
<![CDATA[Nugraha Nugraha]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i1.52900
<![CDATA[The Covid-19 pandemic has affected the growth of world trade, including Indonesia. The decreases in the Indonesian economy has made the performance of tax revenue has not been optimally. This study aims to analyze the effect of directors diversity, business strategy, sales growth on tax avoidance. This study is a descriptive and verification study with a quantitative approach. This study used all companies that are included in the healthcare sector and the telecommunications sector listed on the IDX as population. The sample in this study amounted to 80 companies with secondary data obtained from the IDX website and their respective company websites consisting of annual reports and financial statements for 2018-2021. The data analysis technique used is the PLS-SEM path equation model with SmartPLS 3.2.8. The results of the study found that: 1) the directors diversity have an effect on tax avoidance, while sales growth and business strategy have no effect on tax avoidance; 2) the directors diversity have an effect on business strategy; 3) business strategy and directors diversity have an effect on sales growth; 5) directors diversity have an effect on sales growth through business strategy; 6) directors diversity have not effect on tax avoidance through business strategy; 7) business strategy have not effect on tax avoidance through sales growth. This study has limitations in data, but compared to other studies, the results of this study are more updated and carried out in two different sectors than previous studies.]]>
<![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. ]]>
