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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
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Unveiling Fraud: The Hexagon Theory's Revolutionary Approach to Detecting Financial Statement Manipulations Reni Oktavia; Nindya Saphira Maharani Rinaldo
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.56062

Abstract

This study aims to determine and empirically prove how the influence of the fraud hexagon theory on financial statements. The research encompasses a population of non-financial S.O.E.s, utilizing secondary data and logistic regression analysis via S.P.S.S. software. A purposive sampling technique was employed, resulting in 102 valid samples for analysis. The study reveals that the opportunity, as indicated by the nature of the industry, significantly and positively impacts financial statement fraud. Conversely, pressure indicated by Return on Assets (ROA), changes in directors reflecting capability, changes in public accountants reflecting rationalization, C.E.O. duality reflecting arrogance, and government projects reflecting collusion do not exhibit a significant effect on financial statement fraud. This research demonstrates that a high ratio of changes in receivables to income increases the likelihood of fraud. Moreover, it confirms the Fraud Hexagon Theory's applicability in detecting a company's propensity for financial statement fraud. The novelty of this study lies in the inclusion of the government project variable (collusion), using National Strategic Project criteria as an indicator, which has yet to be extensively explored in prior research.
Determinant’s of Audit Quality D Deliana; Abdul Rahman; Rizki Syahputra; L Listiorini; Karyn SImbolon
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.61333

Abstract

The objective of this study is to provide empirical evidence of how auditor accountability, competence, and integrity impact the quality of audits. The research used quantitative methods through questionnaires distributed directly to respondents and collected from 30 sample. The structural measurement and evaluation model using Smart PLS 4 software. The test results indicate that the accountability variable does not impact the quality of the audit. The quality of audits is improved when auditors possess both competence and integrity. Auditors require knowledge and experience when making decisions. The effectiveness of an audit greatly depends on the auditor's competence and integrity. Auditors must have great curiosity, be broad-minded, and be able to carry out analytical reviews in carrying out audit tasks, and auditors must be able to manage time well to complete each audit work, audit results reports can be accounted for by the auditor and not avoid or blame other people who may result in harm to others. Auditors as the spearhead of the implementation of audit tasks must always improve the knowledge so that the application of knowledge can be maximized in practice. The novelty of this research from previous research is that the previous variables used Independence, Complexity of Tasks, and Auditor Competency on the Audit Quality variables, while this research uses Accountability and Integrity variables as independent variables, the research location was carried out in a different place, namely the previous research was carried out at KAP Bali while this research was conducted at KAP Medan City.
Trust and Tax Compliance in Indonesia Dewi Prastiwi; Nadya Ramadhani Endrasti; Yuni Khoirotul Abdiyah
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.60788

Abstract

This study examines the effect of trust on taxpayer compliance and the potential of gender to moderate this relationship. A quantitative approach was employed using the Structural Equation Modeling (SEM) and SmartPLS tools. The sample size for this research consisted of 400 respondents, and data collection was carried out through a survey. The results indicated that trust enhances taxpayer compliance. However, gender does not moderate this relationship, as the level of trust is influenced not by gender characteristics but by the outcomes experienced by taxpayers in fulfilling their tax obligations. This study's findings also provide empirical evidence supporting the Slippery Slope Framework hypothesis, which asserts that actions should be taken to enhance the authority's power and build taxpayer trust to achieve tax compliance. The practical implication of these findings is that tax authorities should focus on building and maintaining trust with taxpayers to enhance compliance. This can be achieved through transparent, fair, and efficient tax administration practices. Tax authorities can foster a positive image and increase taxpayer trust by improving service quality and demonstrating the proper utilization of tax revenues for community benefits. The sociological approach used in formulating research variables distinguishes this study from others.
Can ESG Save Zombie Companies During the Covid-19 Pandemic? Revaldo Farrel Witanto; Tan Ming Kuang
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.59323

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) and the zombie firm phenomenon. The study employs secondary data from the data provider Revinitif Eikon, encompassing companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021, excluding the financial sector, and employing purposive sampling techniques for data collection. The collected data was then analyzed through logistic regression using SPSS software version 26. The findings indicate that ESG harms zombie companies, which suggests that ESG can prevent companies from becoming zombies. Companies with higher levels of ESG implementation are less likely to become zombies. This suggests that companies with strong ESG practices are more resilient to economic instability, especially during the COVID-19 pandemic. This study contributes to the literature on zombie companies and ESG and supports stakeholder theory and the triple bottom line concept. This study has practical implications for company management, providing insights on how to implement ESG principles in operational practices to ensure long-term sustainability. This study introduces novelty by integrating the context of the COVID-19 pandemic to investigate the correlation between ESG and zombie firms, while also adopting the more rigorous theoretical framework proposed by Hoshi et al., (2012) in assessing zombie companies, in contrast to Ren et al., (2022).
Corporate Social Responsibility, Company Value, and Company Size in Southeast Asia Leni Yulianti; N Nugraha
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.61653

Abstract

This study aims to determine the relationship between company value and corporate social responsibility and company size. Method This research uses a quantitative methodology. Multiple regression analysis was used in the descriptive-verificative approach of the investigation. The research method used in this research is a quantitative approach companies served as the study's units of analysis. The research used a cross-sectional in Southeast Asia in 2022 which data is available at Thomson Reuters on the website https://www.refinitiv.com. The findings of this study showed that company value is positively impacted by corporate social responsibility while negatively impacted by company size. The findings of that study need for consideration by companies to implement policies related to corporate social responsibility and since it is a company size able to change investors’ views, therefore company goals are expected to include economic, environmental and social where the company is established. However, the companies also have to pay attention to the number and increase in total assets because high total assets a significant effect on high risk and competition. This study provides novel insights into the relationship between between corporate social responsibility and business value in the Southeast Asian region.
Board Gender Diversity and Financial Stability: The Moderating Effect of Board Independence Godwin Ahiase; N Nugraha; Maya Sari; Denny Andriana; Percy Chris Kpodo; Philipina Ampomah
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.67166

Abstract

This study examines the effect of board independence on the relationship between board gender diversity and financial stability in emerging African countries. A causal research design is employed, using data from 190 listed firms in nine emerging African economies covering 2012 to 2022. The study utilizes the two-step dynamic generalized moment method for data analysis. The findings reveal a significant relationship between board independence, financial stability, and gender diversity. The study underscores the importance of having a gender-inclusive board composition to enhance the resilience of companies operating in Africa. It also emphasizes the significance of board independence and effective board operations in promoting financial stability. The theory and practical implications are provided for policymakers and firm managers to enhance the financial stability of firms in emerging African economies. The study examines the combined relationship between board independence and gender diversity, highlighting the benefits of fostering independent and inclusive governance structures. The study contributes to academic discourse and establishes a strategic plan to foster sustainable development and stability in the corporate sector of emerging economies.
Audit Committee Effectiveness and Accounting Conservatism Practices: The Case of Manufacturing Companies Ratieh Widhiastuti; Abdul Rohman; Puji Harto
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.59397

Abstract

This study aimed to see how financial distress, conflicts of interest, and litigation risk affected accounting conservatism when an audit committee was present as a moderating variable. The population was manufacturing companies indexed at the Indonesia Stock Exchange (IDX) in 2019-2021. The tool employed descriptive and moderation regression analysis. The findings of this research showed that financial distress, conflicts of interest, and litigation risk had a significant positive effect on accounting conservatism. However, the audit committee could not moderate the impact of financial distress, conflict of interest, and litigation risk on accounting conservatism. Financial distress had a significant positive effect on accounting conservatism. Litigation risk was one of the negative impacts of agency problems in a company. These results supported the agency theory, which explains that lawsuits or litigation risks can occur due to differences in interests between management and investors, creditors, or the government. This research contributes to accounting standard policymaking, particularly in applying the conservatism principle. Based on the occurrences and findings of past investigations, which are still inconsistent, the originality of this study was to see how financial distress, conflicts of interest, and litigation risk affected accounting conservatism by including the audit committee variable as a moderating variable.
Finance Performance of Manufacturing Companies Affected by Corporate Social Responsibility Disclosure M Meiryani; Edbert Stefan Houten; Ahmad Syamil
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.61712

Abstract

Corporate Social Responsibility (CSR) refers to an organization's endeavors to enhance the well-being of a local or global community by means of diverse initiatives undertaken by the organization. It is important to reveal the activities conducted into a report, both in the annual report and the sustainability report, in order to maintain the company's positive reputation among the general public who might not be able to feel the effects of the activities firsthand. The purpose of this study was to determine whether CSR disclosure has an impact on LQ45 companies' financial performance. The Indonesia Stock Exchange (IDX) website or the company's official website are the sources of the annual reports or sustainability reports that are used in this study. Content analysis techniques are used to the data collection procedure. In order to process the data, the significance of the influence between the bound and free variables is ascertained using a straightforward regression analysis. The results of this study show that there is an influence between CSR disclosures on the financial performance of LQ45 companies as measured by Return on Asset (ROA), Return on Sales (ROS), and Gross Profit Margin (GPM). Based on authors knowledge this is first study conduct CSRI on return on asset, return of sales and gross profit margin on LQ45 manufacturing companies.
The Modification of The Delone and Mclean Model: System Quality, Information Quality, and Tax Literacy on E-Filing User Satisfaction Faza Nisasilmi Nasuha
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.57481

Abstract

This study aimed to determine the effect of system quality, information quality, and tax literacy on the e-Filing system's user satisfaction among employees at the Universitas Pendidikan Indonesia (Indonesian University of Education-UPI). This study employed an explanatory survey method by collecting primary data in a questionnaire. The hypothesis testing of this study implemented simple linear regression analysis with the SPSS Statistics 25 software tool. The results of the study, it was found that  each variable which is system quality, information quality, tax literacy affect user satisfaction  e-Filing system at  Universitas Pendidikan Indonesia (Indonesian University of Education-UPI). Employees at Universitas Pendidikan Indonesia with PTNBH status have perception that e-Filing system's could be a benefit as taxpayersin in reporting SPT of the use e-Filing system. This study is expected to get insight of the e-Filing system. With this study could gain improvement of understanding in the use of e-Filing system at Universitas Pendidikan Indonesia (Indonesian University of Education-UPI). This study could evaluate the success of the e-Filing system uses model Delone and McLean by modifying several other variables.
Good Corporate Governance Mechanisms, Company Size, and Company’s Growth On Company's Financial Performance Endang Kurniati; Ilham Hidayah Napitupulu; Lovhian Simamora; Akmal Hidayat
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.61247

Abstract

This study aims to determine the effect of independent commissioners, board of directors, company size, and company growth on the company's financial performance. Financial performance is a description of the company's financial condition in a certain period of time. Financial performance in this study uses the ratio of return on assets. This research uses a purposive sampling technique, the number of samples obtained was 31 companies from 81 property and real estate companies listed on the IDX. Research data was obtained from the company’s financial reports for the 2016-2021 period, and the data was analyzed using multiple linear regression analysis assisted by the SPSS application. The results of this research show that Independent Commissioners, Company Size, and Company Growth affect the company's Financial Performance, while the Board of Directors has does not affect Financial Performance. The greater the proportion of independent commissioners, the higher the supervision, meanwhile the number of the board of directors has no effect on financial performance, this is because a board of directors that is too large cannot function optimally because it will have difficulty coordinating. A decline in financial performance can be caused by enormous asset maintenance costs and a company's large operational scope, a decline or increase in performance seen from the company's profits, where profits increase due to sales growth and lower costs. This research has implications for stakeholder theory and Agency theory, because good corporate governance provides benefits to interested parties in the company. In implementing good corporate governance, a large number of board of directors also has an unfavorable effect because the larger the number of the board of directors has an impact on communication and coordination, as well as the higher the hierarchy of task implementation within the company.

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