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 Role of Corporate Governance on Stakeholder Pressure and Integrated Reporting ]]>
<![CDATA[Putri Nurmala]]>;
<![CDATA[Akhmad Sigit Adiwibowo]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v15i2.60402
<![CDATA[This research examines the effect of stakeholder pressure on integrated reporting and the role of corporate governance as a moderating variable on the effect of stakeholder pressure on integrated reporting. Integrated reporting has been a re-search focus for a decade, but its effect on stakeholder pres-sure and corporate governance needs to be studied more. This study used 150 sample data from LQ45 companies listed on the Indonesian Stock Exchange between 2017 and 2021, and hypotheses were tested using panel regression. Accor-ding to the study's findings, the pressure from stakeholders does not affect integrated reporting. According to the study's findings, corporate governance cannot moderate the effects of stakeholders' pressure on integrated reporting. It shows that management's motivation to implement integrated rep-orting is only sometimes to maintain its reputation among shareholders. This study contributes to academic research on management's motivation to disclose integrated repor-ting, particularly in Indonesia. It may also explain why earlier studies contradicted when businesses had high liquidity in integrated reporting. The novelty of this research is that usi-ng samples of LQ45 companies with high stock liquidity is the main focus for investors to invest their funds in the Indon-esian capital market, making these research findings reflect stakeholders' pressure of integrated reporting practices.]]>
<![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[Female Board of Directors and Earnings Management: The Mediating Role of Profitability ]]>
<![CDATA[Ria Karina]]>;
<![CDATA[M Mardianto]]>;
<![CDATA[Sri Wahyuni]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v15i2.61989
<![CDATA[This study aims to determine the influence of a female board of directors on earnings management. The mediating role of profitability was also studied to determine the influence of profitability in improving the relationship between the female board of directors and earnings management. The study was conducted on public companies listed in Indonesia Stock Exchange with a sample of 408 companies with annual report data from 810 Indonesian companies for 2018-2021 listed on IDX. The study used panel data regression with FEM (Fixed Effect Model) as the model to analyze the data using Eviews 12 application. The findings of this research indicate that female boards of directors do not influence earnings management. However, company profitability has a significant negative influence on the influence of a female board of directors on earnings management. Companies with more women on their board of directors tend to reduce earnings management practices when the company has good performance. This research provides practical implications for managers to consider gender equality in management. Studies regarding the role of profitability in moderating governance structure and earnings management are still rarely discussed. This research provides a theoretical contribution to the literature where a company's governance structure can influence earnings management practices depending on company performance.]]>
<![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[The Quality of Banking Financial Reporting Information Before and After IFRS 9 Implementation ]]>
<![CDATA[J Jasman]]>;
<![CDATA[A Aminatunnaza]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v15i2.61523
<![CDATA[This research aims to test differences in the quality of banking financial reporting information before and after the implementation of IFRS 9 which was adopted as PSAK 71 in Indonesia. Data was acquired from the annual and quarterly financial reports of conventional banking sector listed on the Indonesia Stock Exchange 2018-2021. The data analysis technique used the Wilcoxon signed ranks test to investigate the differences in accrual quality, and the paired sample t test to investigate the differences in value relevance. The results found that there are significant differences in the financial reporting information quality before and after PSAK 71 implementation in terms of accrual quality. After PSAK 71 implementation, managers used more discretion to influence accounting figures than before the PSAK 71 implementation. The main factor that may cause this difference is the global economic crisis that hit in 2020-2021 due to the Covid-19 pandemic and other institutional changes that occurred along with the PSAK 71 implementation. However, there is no significant difference in value relevance before and after PSAK 71 implementation. As a result, although the PSAK 71 implementation theoretically has a positive impact on increasing value relevance, this condition may be covered by the impact of the economic crisis during the Covid-19 pandemic which coincides with the PSAK 71 implementation. The significance of this study is to examine whether there are differences in the quality of bank financial reporting information before and after implementing PSAK 71 from the perspective not only accounting but also the market.]]>
<![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[Empirical Testing of Capital Structure and Profitability as Mechanisms to Enhance Firm Value ]]>
<![CDATA[Emillia Nurdin]]>;
<![CDATA[F Fitriaman]]>;
<![CDATA[Warniyatih Nur Aqurat]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v15i2.60375
<![CDATA[This study examines the effect of capital structure and profitability on the firm value in Mining Companies that have been listed on the Indonesia Stock Exchange (IDX). The sample selection technique was carried out using the purposive sampling method so that 12 companies were obtained as samples. This research uses quantitative methods and multiple linear regression analysis was utilized to examine the relationship between the variables under consideration. From the research results, it was found that capital structure has a positive effect on firm value, indicating that an increase in capital structure will enhance the value of mining companies listed on the Indonesia Stock Exchange. The research results align with the trade-off theory, which suggests that judicious use of debt financing can increase firm value. The research results also found that profitability has a positive effect on firm value, as higher profitability enhances firm value. The results of this study align with the signaling theory, the level of company profitability can be a positive signal for investors to invest. The implications of this research are aimed at three different groups: investors, companies, and future researchers. The research concludes that increasing capital structure and profitability can enhance firm value. This study provides new insights into the relationship between capital structure, profitability and firm value in the context of mining companies listed on the Indonesian Stock Exchange (IDX).]]>
<![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[Non-Financial Performance and Cognitive Factors on The Performance ]]>
<![CDATA[R Rapina]]>;
<![CDATA[R Ridwan]]>;
<![CDATA[Yenni Carolina]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v15i2.55040
<![CDATA[Improved customer service can improve a bank's reputation. Bank reputation is not only determined by financial health but also by non-financial performance factors. This research measures how non-financial performance influences bank performance. The approach used is quantitative, with primary data acquired through the distribution of questionnaires to research participants and augmented by interview processes. The data is analyzed using Partial Least Squares. This study states that there is an effect of non-financial performance on banking performance. Organizations use Nonfinancial Performance Measures (NPM) measurement as an approach to establish goals and relate them to the vision and strategy of the organization. The variables that mediate the relationship between non-financial performance and banking performance are interpersonal trust and psychological empowerment which are found to have a significant direct effect on banking performance. The implications of this research are aimed at the banking industry to be able to maintain its performance by paying attention to factors of non-financial size. The implementation of non-financial performance measurement enables banks to gain a more comprehensive understanding of the factors contributing to the long-term success of the company. Additionally, this measurement assists banks in taking necessary actions to achieve their goals and maintain a competitive position in the market. The difference between this study and other studies is that it measures banking performance from the non-financial side by mediating cognitive mechanisms, namely psychological empowerment and interpersonal trust in banking performance in Indonesia.]]>
<![CDATA[Political Connections and Tax Avoidance: Does Audit Quality Moderate The Relationship? ]]>
<![CDATA[Maria Goreti Kentris Indarti]]>;
<![CDATA[Jacobus Widiatmoko]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v15i2.62523
<![CDATA[This study aims to investigate the effect of political connections and executive character on tax avoidance, as well as examine the role of audit quality variables in this relationship. This research uses moderated regression to analyze 343 data from manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021. The findings of this study suggest that political connections and executive character have a positive effect on tax avoidance. Another important finding is that audit quality, as an external governance mechanism, can reduce the impact of political connections and executive character on tax avoidance. On the other hand, tax avoidance is not directly impacted by audit quality. This study supports agency theory which emphasizes the importance of governance mechanisms in minimizing agency conflicts, in particular the presence of quality auditors as an external governance mechanism is able to reduce management's tendency to commit tax avoidance. For the Directorate General of Taxes, the findings of this study provide important input in determining tax policy to be more effective by conducting tighter oversight of companies that are politically connected and have executives with a risk-taking character. This research offers audit quality, which is an external governance mechanism as a solution to mitigate tax avoidance which is motivated by political connections and the character of executives who dare to take risks.]]>
