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[The Speed of Adjustment Capital Structure in The Perspective of Structure-Conduct-Performance Theory ]]>
<![CDATA[Toni Heryana]]>;
<![CDATA[Delina Herdian Septiani]]>;
<![CDATA[Dita Rari Dwi Rinining Tyastuty]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i1.56659
<![CDATA[Main Purpose - The research objective is to explain the factors that determine the speed of capital structure adjustment based on market concentrations on profitability, company growth, liquidity, exchange rates and inflation.Method - The research method used is the explanatory method with a causality approach. The unit of analysis for this research is non-financial sector issuers listed on the Indonesia Stock Exchange in 2009-2015.Main Findings - This research finds that the structure-conduct-performance theory can be used as a theory that explains the speed of capital structure adjustment. In addition, the results of the study also found the exchange rate to be a driving factor in increasing the speed of capital structure adjustment.Theory and Practical Implications - Research findings provide support for the structure-conduct-performance theory which indicates that market concentration is a determining factor in company behavior in adjusting capital structure.Novelty - This study uses the theory of performance-behavior structure in explaining the variables that determine the speed of capital structure adjustment. ]]>
<![CDATA[Good Corporate Governance in moderating Intellectual Capital and Voluntary Reporting on Company Performance ]]>
<![CDATA[Ahmad Waluya Jati]]>;
<![CDATA[Aviani Widyastuti]]>;
<![CDATA[Wardatul Jannah]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i1.55488
<![CDATA[Abstract Main Purpose - This study aims to examine and analyze the relationship between Intellectual Capital and Voluntary Reporting on company performance moderated by good corporate governanceMethod - The approach in this study is a quantitative approach using explanatory research. Research data were analyzed using multiple linear regression and MRA with the study population, namely manufacturing companies listed on the IDX in 2020 and 2021Main Findings - Intellectual Capital, Voluntary Reporting, and Good corporate governance are important instruments to provide an overview of the company's condition to investors, thereby attracting interest to invest in companies that affect the capital that the company will obtain to increase company profits. Companies that are managed with good operational management can increase the value of their company's performance. One that can increase the value of the company is by managing the resources owned by the company and presenting this information to stakeholders.Theory and Practical Implications - The results of this study provide empirical evidence that company performance increases when the value of intellectual capital increases. Therefore, the higher the intellectual capital in the company, the greater the value of the company's performance. Intellectual capital can be a strategic resource for companies in creating and increasing company profits obtained from investors' investment returns, thus being able to improve company performance.Novelty - The development in this study is the existence of a moderating variable of good corporate governance, where in previous research it was explained that good corporate governance is one of the key factors in a company because of both asset structure, financial structure, and policies and strategic steps that were decided to address pressure from the company's external condition is determined by the components of good corporate governance.]]>
<![CDATA[Factors Affecting The Intention to Invest in Cripto Assets Among Indonesian Youth ]]>
<![CDATA[Vera Intanie Dewi]]>;
<![CDATA[Aldrin Herwany]]>;
<![CDATA[Maria Widyarini]]>;
<![CDATA[Umi Widyastuti]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i1.56897
<![CDATA[Main Purpose - This study aims to determine the role of financial risk tolerance in mediating the impact of digital financial literacy, investment experience, and e-payment behavior on intention to invest. Method - This research is a type of explanatory research with a survey method and as many as 215 respondents filled out a questionnaire with valid answers which were then used for analysis. Hypothesis testing uses a structural equation model (SEM) and is processed using Smart PLS-SEM.Main Findings - This research proves that there is a positive and significant role of financial risk tolerance in mediating the impact of digital financial literacy, investment experience, and e-payment behavior on intention to invest. In addition, this study shows that most members of the younger generation have a level of risk tolerance or risk profile that falls into the moderate category or loss-adverse category in the aspects of risk speculation, investment risk, and financial risk evaluation. Theory and Practical Implications - This study provides policy directions for related parties to increase digital finance adoption and financial literacy in the context of financial inclusion. This research reinforces that digital financial literacy is important, especially in terms of digital financial knowledge for young people. Novelty - This study uses the risk tolerance profile variable as a variable that mediates the relationship between digital financial literacy and investment intentions using consumer behavior theory.]]>
<![CDATA[The Urgency Of Carbon Accounting Based on Willingness to Pay Carbon Tax ]]>
<![CDATA[Yenni Mangoting]]>;
<![CDATA[Patricia Louisa]]>;
<![CDATA[Vanessa Audrey Yonatan]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i1.52448
<![CDATA[Main Purpose - The research aims to understand human behavior that plays an important role in reducing CO2 emissions through the concept of WTP which is based on psychological factors, that cover self-esteem, mortality salience, and health consciousness along with demographic factors including income level, knowledge, education, and gender. Method - This study used a survey method, where data was collected through questionnaires that were distributed online to respondents with ages over 17 years. This study collected 150 respondents and data were analyzed using PLS-SEM.Main Findings - The results of the study show that the urgency to legitimize carbon taxes is seen as important by respondents. The average additional burden that respondents are willing to pay is Rp.25.000,- per month. Besides that, all psychological and demographic factors are proven can influence respondents' willingness to pay carbon taxes except for the relationship between income-WTP and self-esteem-health consciousness-WTP.Theory and Practical Implications - The results of this analysis provide insight into the strong will of individuals that can encourage individuals to pay for losses due to carbon emissions based on TMT which will help the regulator to legitimize the implementation of carbon accounting followed by formulating the carbon tax regulations comprehensively as part of global climate governance. Moreover, regulators can focus on the principles of improving the quality of human life rather than just technical issues.Novelty - This research helps to understand the WTP taxes associated with a psychological perspective within the TMT framework.]]>
<![CDATA[Determinants of Banking Sector Audit Report Lag: Evidence from Indonesia ]]>
<![CDATA[Sudradjat Sudradjat]]>;
<![CDATA[Jouzar Farouq Ishak]]>;
<![CDATA[Arie Apriadi Nugraha]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i1.57366
<![CDATA[The main purpose – This study aims to examine the influence of audit committee characteristics, reputation of public accounting firms, and the COVID-19 crisis on the Audit Report Lag (ARL) of the banking sector in Indonesia..Method - This study uses annual panel data from 40 banks listed on the Indonesia Stock Exchange for the 2014-2021 period. The analytical method used in this study is the Random Effect Model.Main Findings – The results show that the frequency of audit committee meetings and the reputation of the public accounting firm have a negative effect on the ARL of the banking sector in Indonesia. Meanwhile, the COVID-19 crisis had a positive effect on the ARL of the banking sector in Indonesia. However, the research failed to prove the influence of the size of the audit committee and women's audit committee on the ARL of the banking sector in Indonesia.Theory and Policy Implications – This research contributes to the development of corporate governance literature on the relationship between the characteristics of audit committees and the reputation of public accounting firms and the ARL of the banking sector, in times of crisis such as the COVID-19 pandemic. This research adds insight for bank regulators, investors, and other business people about the factors that affect the ARL of the banking sector in Indonesia, which allows them to control the ARL more effectively.Novelty – This study is one of the first to consider women's audit committees, the reputation of public accountants, and the COVID-19 crisis in relation to the ARL of the banking sector, particularly in Indonesia. Keywords - Audit report lag, audit committee characteristics, public accounting firm reputation, COVID-19 crisis, Indonesian banking sector.]]>
<![CDATA[Enhancing Firm Value : The Role of Profitability as Moderation ]]>
<![CDATA[Ayu Sarah Sulistyawati]]>;
<![CDATA[Dwi Ratmono]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i1.52310
<![CDATA[Financial conditions are insufficient to guarantee the firm value to grow and develop in a sustainable method. If the corporation also considers the social and environmental aspects of life, its sustainability will be ensured. This research aims to analyze the effect of environmental social governance (ESG) and dividend policy on firm value with profitability as a moderating variable in 31 companies with 186 annual report data of Indonesian companies listed on Bloomberg in 2015-2020. All data were analyzed using SEM-PLS (Structural Equation Modeling based on Partial Least Square) with SmartPLS 3.0 application. The results proved that ESG has a significant negative effect on firm value. On the contrary, dividend policy gradually improved firm value. Another finding showed that The impact of the dividend policy on firm value could be mitigated by profitability, while profitability was not capable to moderate the effect of ESG on firm value. The research implication for the company is to increase the firm value. Therefore, The industry orientation emphasizes both financial and non-financial success. This research develops previous research with several differences. First, adds the independent variable, namely the dividend policy, Second, adding the profitability variable as research moderating variable and proxies used in firm value are the PBV research]]>
<![CDATA[Corporate Life Cycle, Corporate Governance and Corporate Social Responsibility Disclosure ]]>
<![CDATA[Rossy Azella Rahmawati]]>;
<![CDATA[Indri Kartika]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i2.61932
<![CDATA[This study examines the effect of CLC in the mature phase, size of the board of commissioners, size of the board of directors, and gender diversity on CSR disclosure with company size, profitability, slack, MTB, RnD, and company age as control variables. This study used 352 manufacturing companies listed on the IDX for 2019-2021. Secondary data was obtained from annual reports and analyzed quantitatively through multiple linear regression analysis with SPSS 25. This study found that CLC in the mature phase and the size of the board of directors had a significant positive effect on CSR disclosure. The size of the board of commissioners had an insignificant positive effect, while gender diversity had an insignificant negative effect. Companies in the mature phase with many directors will become increasingly involved in CSR because their conditions are stable. Meanwhile, commissioners focus more on financial performance, and male directors still dominate, so their influence is insignificant. This study implies that companies in the mature phase need to implement CSR to gain the trust of stakeholders so they can be sustainable in the long term, and the government needs to encourage companies to be committed to implementing CSR. Investors do not hesitate to invest in companies in the mature phase that have good social responsibility because these companies can be sustainable in the long term. This study adds a gender diversity variable, uses the latest GRI Standards with 148 indicators, and uses manufacturing companies registered on the IDX for 2019-2021 as the novelty from previous research.]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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[Model Accountability And Transparency On Financial Management Nonlaba ]]>
<![CDATA[Otniel Safkaur]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i2.51019
<![CDATA[This research aims to determine the policies and practices of Accountability, Transparency, Management and Accountability of Non-Profit Financial Institutions of the Evangelical Christian Church in Klasis Jayapura. Combined accountability and transparency in financial management and accountability systems are used as a theoretical framework. Data collection was carried out by distributing Google Form questionnaires and manual questionnaires to church congregation respondents as the primary data population. The test tools used in the analysis include Partial Least Square (PLS) and Structural Equation Modeling (SEM). The target population of 500 people gathered only 315 congregations of the Jayapura Classical Evangelical Christian Church, proving that the financial accountability and transparency system has an influence on Management and Accountability Finance. The accountability and transparency policies and practices carried out at GKI Klasis Jayapura are based on the Interpretation of Financial Accounting Standards (ISAK) Number 35, accountability and transparency of GKI financial management and accountability at Klasis Jayapura. The research results show that the financial accountability of GKI Klasis Jayapura uses a traditional approach and is not in accordance with ISAK 35 Accountability and Transparency which was developed so that it does not reflect management and accountability in accordance with accounting standards. Previous research used primary and secondary data on profit-oriented organizations, but the current research uses primary data that was distributed directly to church congregation respondents. The financial position, cash flow reports show that there is no responsibility, this is proven by the lack of transparency regarding financial management.]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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.]]>
