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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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Analysis of the Impact of Liquidity and Adequacy of Operational Cash Flow on the Detection of Financial Distress Risk in Retail Companies Listed on the Indonesian Stock Exchange H Hanifah
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.v15i2.58408

Abstract

The research investigates liquidity conditions and operational cash flow adequacy in retail companies listed on the IDX from 2016 to 2022, aiming to detect the risk of financial distress. Employing a descriptive and verification method, secondary data from annual financial reports were analyzed using logistic regression in SPSS. The findings reveal that, on average, the companies exhibit sufficient liquidity and operational cash adequacy. While financial distress is generally deemed safe, caution is warranted as values are above 0. The study establishes that liquidity and operational cash flow adequacy significantly impact the detection of financial distress, explaining 78.6% of the variance. Notably, 21.4% remains influenced by other factors. This underscores the importance of considering liquidity and cash flow when assessing a company's risk of financial distress. The implications for theory and policy suggest using these metrics as preemptive tools for companies, prompting the establishment of minimum standard liquidity and cash flow policies. Additionally, recommendations include creating standardized policies for receivables and inventory turnover, with key performance indicators (KPIs) for the receivables department. The research's novelty lies in the collaborative analysis of liquidity and operational cash flow adequacy as independent variables, focusing on retail companies listed on the IDX from 2016 to 2022. The utilization of logistic regression enhances the accuracy of the resulting model. These insights contribute to a more comprehensive understanding of the factors influencing financial distress in the retail sector, offering practical implications for management and policy formulation.
Measuring Debt-Profit Relation: Evidence in Energy Sector from Indonesia Stock Exchange Ardhiani Fadila; M Marlina; Alfida Aziz
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.v16i1.60789

Abstract

This research aims to assess the impact of debt utilization on the performance of companies listed on the Indonesia Stock Exchange during the period of 2012-2021. Panel data analysis is employed to analyze 35 companies operating in the energy sector, includes the use of a fixed effect model, common effect model, and Hausman test to determine the most suitable model for analysing the data. Short-term and long-term debt measurements are used as independent variables to evaluate their effects on company performance based on accounting metrics, including Return on Assets (ROA), Return on Equity (ROE), and Return on Sales (ROS). The findings reveal that both short-term and long-term debt significantly affect company profitability. Additionally, companies in the energy sector predominantly rely on long-term debt for financing. Tangible assets and company size exhibit varying effects on performance. Furthermore, macroeconomic factors, such as exchange rates, play a significant role. These findings are consistent with the "pecking order" theory, which suggests that debt financing is costlier and entails greater information asymmetry compared to internal resources. The study underscores the importance of considering macroeconomic indicators, such as exchange rates and loan interest rates, in understanding the dynamics of the energy sector in Indonesia. Additionally, the results provide valuable insights for policymakers and practitioners in optimizing debt utilization strategies in the energy sector. This research contributes to the existing literature by integrating macroeconomic variables, particularly exchange rates and loan interest rates, into the analysis of debt utilization and company performance in the Indonesian energy sector, thereby providing a comprehensive understanding of its dynamics.
An Influence: Executive Compensation, Tax Avoidance, and Multiple Large Shareholders (As Moderation) Chika Aprillia; Budi Supriatono Purnomo
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.v15i2.57228

Abstract

This research is conducted to analyze how executive compensation affects tax avoidance with the presence of multiple large shareholders (MLS) as moderation. This research uses descriptive and verificative methods with a quantitative approach and is conducted on companies engaged in the consumer non-cyclical sector on the IDX in the range of 2019 – 2021. There were as many as 164 total observational data from 68 obtained companies as research samples using purposive sampling techniques. In this research, we found that executive compensation has positive impacts on the practices of corporate tax avoidance. Additionally, it could be moderated by the existence of multiple large shareholders (MLS). MLS moderation can amplify and turn that influence into a negative one. Based on the obtained test results, executive compensation is a monitoring cost incurred to motivate company managers to conduct tax avoidance. Additionally, executive compensation also acts as a reward for additional risks that company managers must face. Companies in the consumer non-cyclical sector were used in this research because of their large numbers and massive contributions to the economy with 2019 – 2021 as a research year due to the COVID-19 outbreak which also impacted the economy.
Public Firm Size Moderating Factors on Audit Report Lag: Evidence from ASEAN Tanggor Sihombing; Natasya Florencia
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.v16i1.63435

Abstract

This research aimed to examine the effect of audit tenure, financial distress, and solvency on audit report lag while considering the size of public firm size as a moderating factor. By employing purposive sampling method, samples of 135 companies from the real estate industry in the Big 5 ASEAN that are listed on SandP Capital IQ from the period 2020-2022 are gathered. This research employs a quantitative approach and data will be analyzed using STATA ver. 17. The research findings demonstrated that audit tenure has a negative effect on audit report lag, whereas financial distress and solvency have a positive impact. The public firm size does not significantly strengthen the negative effect of audit tenure and does not significantly weaken the positive effect of financial distress on audit report lag. However, the public firm size can strengthen the positive effect of solvency on audit report lag. This research aims to provide theoretical implications whereas audit tenure affects agency theory while financial distress and solvency affect compliance theory. While practical implications suggest that companies engage the same auditor, monitoring financial conditions and solvency levels to reduce audit report lags. The novelty of this research is by using real estate industry companies located in the Big 5 ASEAN countries (Indonesia, Thailand, Singapore, Malaysia, and Vietnam) as the population and thus enriching understanding within this specific context and extending the applicability of findings to this sector.
Moderation Internal Control System: PSAK Adoption IFRS and Dysfunctional Audit Behaviour on Audit Quality Ratna Mappanyuki; S Sumiyati; N Nengsih; Syamsu Alam
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.v15i2.59729

Abstract

This study aims to empirically illustrate the influence of PSAK adoption IFRS, with its interaction with dysfunctional audit Beha-vior, on audit quality, utilizing the internal control system as the moderation variable. The data collection comes from Indonesia’s state-owned enterprises (SOE) employees located in Jakarta with criteria gender, level of education, age, and length of service. The survey on questionnaires and the analysis were executed through the Smart PLS 3.0. The pivotal discovery reveals a noteworthy impact of IFRS Adoption on audit quality. These findings align cohesively with agency theory, suggesting that interactions with-in agency relationships frequently give rise to knowledge inequ-ality, manifesting as information asymmetry. Highlighting the im-perative of transparency, it is emphasized that financial reports crafted with transparency possess the potential to shape the quality of resultant financial statements. Intriguingly, this study concludes with the unexpected revelation that there is no moderation (predictor moderation) of the internal control system on the influence of applying IFRS Adoption on audit quality. This underscores the assertion that situational leadership attains greater efficacy when supported by conducive leadership tailored to specific circumstances. Regarding theoretical and practical im-plications, no direct interaction is discerned between the internal control system, IFRS Adoption, and Dysfunction Audit Behavior. The moderator test findings in this study serve as moderation predictors and unveil how the internal control system variable functions solely as a predictor in the established research model, thereby contri-buting novelty to the existing literature.
Company Value: The Effect of Intellectual Capital, Information Transparency, and Company Size Leny Suzan; Erfa Fauzi
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.v16i1.67209

Abstract

This research aims to analyze the relationship between intellectual capital (IC), information transparency, company size, and company value in banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This research uses quantitative methods and panel data regression using Eviews 12 to test the relationship between research variables. The sampling technique was carried out using a purposive sampling method to obtain forty companies as research samples. The results of this research show that intellectual capital has a positive effect on company value, this shows that increasing intellectual capital (IC) can increase company value. The company value is not affected by information transparency. The company value is not affected by the size of the company. The information asymmetry between investors and managers explains a relationship between company value and signal theory. Companies with high intellectual capital have a competitive advantage in attracting investors' attention and can increase company value. The implications of this research are shown to companies, investors, and future researchers. This research provides new insight into the relationship between the influence of intellectual capital (IC), information transparency, and company size on company value in banking companies listed on the Indonesia Stock Exchange from 2018 to 2022.
Auditor Business, Audit Committee, Report Quality: Intervening Effect of Audit Delay Tanujaya, Kennardi; Evelyn, Vinvin; Ivone, I
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.63956

Abstract

This research analyzes the effect of auditor busyness and audit committee characteristics on financial reporting quality, with audit delay as a mediating variable. This research is quantitative and uses panel regression data as an analysis method. Listed cyclical goods companies in the Indonesia Stock Exchange are used as the sample data, ranging from 2018-2022, with 375 samples. The results from this research show no significant influence between auditor busyness and the characteristics of the audit committee on the financial reporting quality, with audit delay as a mediating variable. However, audit committee size and meetings show a significant positive influence on audit delays. Meanwhile, a significant positive impact was also found between audit delay and the quality of financial reports. The outcomes of this research are expected to benefit companies and investors in understanding some factors that cause audit delays. It is also expected to give investors a better understanding of where audit delay indicates doubts about the quality of financial reports. Research about auditor busyness is scarce, especially in Indonesia, and this study is the first in Indonesia to examine the factors that affect financial reporting quality, with audit delay as an intervening variable due to the importance of financial reporting quality as it is used for decision-making.
Analyzing COVID-19's Impact on Palm Oil and Biodiesel Investment Feasibility Syamtori, Stanley; Munandar, Agus
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.69383

Abstract

This research aims to explore the impact of the COVID-19 pandemic on investment feasibility in the palm oil and biodiesel industries, which are vital commodities in Indonesia and highly sensitive to economic conditions. Utilizing Fuzzy Analytical Hierarchy Process analysis and event studies, this research identifies the most critical aspects affecting the profitability of palm oil and biodiesel projects before and after the pandemic. The findings indicate that COVID-19 has a significant impact, particularly on Return on Investment and Modified Internal Rate of Return. The pandemic has increased costs and complicated risk management, impacting profitability and investment sustainability. These findings provide new insights into the challenges faced by the palm oil and biodiesel industries during the pandemic and offer a solid foundation for future strategic decision-making. The research underscores the importance of adaptive investment strategies, including the integration of robust risk management frameworks and resilience planning, to mitigate the effects of future economic shocks. Practical recommendations are provided for policymakers and stakeholders to incorporate comprehensive risk analysis and scenario planning into feasibility assessments, ensuring more sustainable investment outcomes. This study provides new perspectives on the impact of the pandemic on industries that are heavily dependent on global and local economic conditions, providing an analytical framework to measure the impact of significant events on investments in these sectors.
Corporate Sustainability Performance (CSP), Leverage Adjustment, and Financial Performance Mukti, Meliani; Kusuma, Indra Wijaya
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.64249

Abstract

The study aims to examine the impact of corporate sustainability performance (CSP) on corporate financial performance (CFP) and corporate leverage adjustment of publicly listed companies in Southeast Asia. We studied the indirect effect of CSP on CFP through leverage adjustment using the generalized method of moments to estimate the target of the firm’s leverage. We analyzed 968 firm-year observations from 121 companies from 2012–2019 using generalized least squares. We find that CSP exerts both a direct and an indirect influence on corporate financial performance (CFP). CSP affects CFP positively through leverage adjustment in an indirect manner. CSP encourages the firm to move faster to their target leverage, while the faster leverage adjustment improves corporate financial performance. The indirect effects of CSP on CFP might indicate the substantial financial resources required to undertake CSP initiatives. The results support the stakeholder theory and capital structure theory, with a particular emphasis on the dynamic trade-off theory. Empirical research has indicated that the relationship between CSP and CFP yields varying outcomes, which may imply the existence of confounding variables that we conjecture are associated with corporate capital structure.
Investment Decision Behavior Retirement Planning: An Analysis of Overconfidence Bias by Gender Tanuatmodjo, Heraeni; Heryana, Toni; Nugraha, N; Disman, D
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.70907

Abstract

The purpose of the study is to determine the effect of gender moderation which is moderated again by employee status (PNS and Non PNS Lecturers) on overconfidence bias in retirement planning.  This research is included in the type of cross sectional research and the method used is the explanatory method.  The research findings are gender and employee status (civil servant and non-civil servant lecturers) moderate the effect of overconfidence bias on retirement planning. If employee status is seen based on gender, the results do not affect retirement planning. Thus in making retirement planning, employee status affects retirement planning but is not determined by gender.  This overconfidence is often stronger based on gender and employment status. In practical terms, this means that retirement planning and investment decisions are influenced by gender, as men and women have different levels of confidence. This study places the status of lecturers based on gender in moderating overconfidence bias towards retirement planning as a novelty in this study. 

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