SAR (Soedirman Accounting Review): Journal of Accounting and Business
SAR (Soedirman Accounting Review): Journal of Accounting and Business publishes original articles from various topics in the accounting field. SAR has open access policy and published by Faculty of Economics and Business, Universitas Jenderal Soedirman in co-operation with Indonesia Chartered Accountant (IAI)- Educators Compartment. SAR publishes research from various topics in accounting, but is not limited to the following topics: Private Sector: Financial Accounting & Capital Market Management Accounting & Behavioral Accounting Accounting Information System Auditing & Taxation Ethics and Professionalism Sharia Accounting Accounting Education Financial Management Corporate Governance & Finance Public Sector: Public Sector Accounting Management Accounting & Budgeting Information System & E-Government Auditing & Performance Measurement Good Public Governance Articles published in SAR are determined through the blind review process conducted by editors and reviewers of SAR. This process considers several factors such as the relevance of the article and its contribution to the development of accounting practices and the accounting profession as well as compliance with the requirement of published articles. Editor and reviewer provide evaluation and constructive suggestions for the author.
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<![CDATA[EVALUATION OF IMPLEMENTING FINANCIAL SERVICES AUTHORITY AS A TAX SUBJECT ]]>
<![CDATA[Ario Narabewa]]>;
<![CDATA[Yohanes Yohanes]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2019.4.2.2469
<![CDATA[This researchis conducted to examine the determination of Otoritas Jasa Keuangan as a tax subject and object by the Directorate General of Taxes. DGT determines levies by the OJK on the financial sector related to tax objects. This can lead to double taxation problem depending on the remaining levies of the current year and the following year's budget must be submitted by the OJK to the Treasury. This study employs the state sovereignty theory to request that this stipulation is under statutory regulations. Case study is chosen as the research strategy to deepen the study of this determination phenomenon more deeply and can provide advice to OJK and the Directorate General of Taxes. The data were collected by interview method and document study. The result of this study found that the OJK as an entity has the function to conduct pure administrative tasks.Theresult of this translation shows that OJK’s levy is part of PNBP, thus it cannot be used using object tax]]>
<![CDATA[DETERMINAN KONSERVATISME AKUNTANSI PERUSAHAAN: PERAN MODERASI FINANCIAL DISTRESS ]]>
<![CDATA[Malikhatun Dayyanah]]>;
<![CDATA[Dhini Suryandari]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2019.4.2.2464
<![CDATA[The aim of this research is to examine the effect of leverage, interest conflict, and litigation risk on accounting conservatism with financial distress as the moderating variable. The population in this research is all manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2015 to 2017 which consists of 155 companies. The sample selection used purposive sampling method, there are 30 companies as research sample and 90 units of analysis. Out of this amount, there are 21 units of analysis which are outlier data, so totally there are 69 units of analysis. Analysis of research data used are descriptive statistics and inferential statistics which are processed with IBM SPSS Statistics 23 software. The results show that leverage and litigation risk have significant positive effect on accounting conservatism. While interest conflict has no affection on accounting conservatism. Financial distress is able to moderate the influence of interest conflict on accounting conservatism, but it is not able to moderate the influence of leverage and risk of litigation on accounting conservatism.]]>
<![CDATA[DETERMINANT OF BUDGETARY SLACK ON OPD OF KEBUMEN DISTRICT GOVERNMENT ]]>
<![CDATA[Eka Fitria Ambarini]]>;
<![CDATA[Mispiyanti Mispiyanti]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2019.4.2.2466
<![CDATA[This study aimed to examine the causal relationship between budget emphasis, self-esteem and budget participation by using primary data collected by distributing questionnaires to the respondent. The population was the OPD Regency of Kebumen with a purposive sampling as a sampling technique. From 75 questionnaires that have been distributed, 70 questionnaires have been received and only 43 questionnaires that could be processed. This studied used multiple regression analysis methods. The study showed that based on the t-test: budget emphasis and self-esteem have a positive and significant effect on budgetary slack, while budget participation does not affect budgetary slack. The coefficient of determination (R²) showed 29,5%, that was mean 29,5% variable of budgetary slack influenced by variables budget emphasis, self-esteem, and budget participation but 70,5% explained by other variables which not exist in this research]]>
<![CDATA[DETECTION ANALYSIS ON FRAUDULENT FINANCIAL REPORTING USING FRAUD SCORE MODEL ]]>
<![CDATA[Puput Ade Irawan]]>;
<![CDATA[Dewi Susilowati]]>;
<![CDATA[Novita Puspasari]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2019.4.2.2467
<![CDATA[This study aims to examine the elements of fraud in the fraud diamond theory. Fraud is proxied by seven variables consisting of three pressure elements namely financial target, financial stability, external pressure, two variables of opportunity element, namely effective monitoring and nature of industry, one variable from the rationalization element, namely change in auditor, one variable from capability element namely change in directors, which is hypothesized to affect financial statements fraud. This study uses earnings management to see the potential for fraudulent financial statements. Earning management is measured using the F-Score indicator. The research sample was selected using a purposive sampling method from 30 manufacturing companies and a research period of 5 years to obtain the number of sample units of 155 data which is listed on the Indonesia Stock Exchange (IDX) for the period of 2013 to 2017. The hypothesis testing used a multiple regression analysis model using SPSS 23. The results of the study indicate that financial targets and changes in auditor financial stability have a significant positive effect on fraudulent financial statements. While external pressure, effective monitoring, nature of industry, financial stability, change of directors, have no effect on financial statements fraud.]]>
<![CDATA[ANALYSIS OF THE READINESS OF MSMEs ACTORS IN THE IMPLEMENTATION OF SAK EMKM IN PURWOKERTO ]]>
<![CDATA[Riyan Ardiana]]>;
<![CDATA[Bambang Setyobudi Irianto]]>;
<![CDATA[Kiky Srirejeki]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2019.4.2.2468
<![CDATA[This study aims to analyze the influence of attitude, subjective norms, perceived behavioral control, and awareness on the intentions of MSMEs actors in the readiness of MSMEs actors in the implementation of SAK EMKM. The population in this study was all MSMEs in Purwokerto. This study used Theory of Planned Behavior with the addition of one variable, namely awareness. The research data was obtained directly from respondents through a questionnaire with disproportionate stratified random sampling technique and quantitative approaches of Partial Least Square (PLS). The results of this research indicate that the attitude and perceived behavioral control significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Subjective norms and awareness did not significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Intention significantly influence on the readiness of MSMEs actors in the implementation of SAK EMKM.]]>
<![CDATA[ANTECEDENT AND CONSEQUENCE FOR ACCOUNTING INFORMATION QUALITY ON INDONESIAN SMEs ]]>
<![CDATA[Wita Ramadhanti]]>;
<![CDATA[Kurniawan Kurniawan]]>;
<![CDATA[Mukhrodin Mukhrodin]]>;
<![CDATA[Sri Murni Setiyawati]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2019.4.2.2465
<![CDATA[This research intended to observe the Accounting Information Quality during 2018, first year implementation of Indonesian Financial Accounting Standard for Micro Small and Medium Entity (SAK EMKM). This is a quantitative research using survey. The objects are Micro, Small and Medium Enterprises in Indonesia. Data is analyze using path analysis. Independent variables are financial literacy, Tax authority pressure, external consultant, Adoption of Marketing information technology. Dependent variables are Accounting Information Quality and Credit Access. The results show that Tax authority pressure and external consultant hiring has positive effect on Accounting Information Quality. Accounting Information Quality has effect on Credit Access. Therefore, further test reveal that Accounting Information Quality do not have mediating role between in the relations independent variables and Credit Access]]>
<![CDATA[ANALYSIS OF THE READINESS OF MSMEs ACTORS IN THE IMPLEMENTATION OF SAK EMKM IN PURWOKERTO ]]>
<![CDATA[Ardiana, Riyan]]>;
<![CDATA[Irianto, Bambang Setyobudi]]>;
<![CDATA[Srirejeki, Kiky]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
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Original Source
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Full PDF (195.298 KB)
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DOI: 10.20884/1.sar.2019.4.2.2468
<![CDATA[This study aims to analyze the influence of attitude, subjective norms, perceived behavioral control, and awareness on the intentions of MSMEs actors in the readiness of MSMEs actors in the implementation of SAK EMKM. The population in this study was all MSMEs in Purwokerto. This study used Theory of Planned Behavior with the addition of one variable, namely awareness. The research data was obtained directly from respondents through a questionnaire with disproportionate stratified random sampling technique and quantitative approaches of Partial Least Square (PLS). The results of this research indicate that the attitude and perceived behavioral control significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Subjective norms and awareness did not significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Intention significantly influence on the readiness of MSMEs actors in the implementation of SAK EMKM.]]>
<![CDATA[ANTECEDENT AND CONSEQUENCE FOR ACCOUNTING INFORMATION QUALITY ON INDONESIAN SMEs ]]>
<![CDATA[Ramadhanti, Wita]]>;
<![CDATA[Kurniawan, Kurniawan]]>;
<![CDATA[Mukhrodin, Mukhrodin]]>;
<![CDATA[Setiyawati, Sri Murni]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (858.246 KB)
|
DOI: 10.20884/1.sar.2019.4.2.2465
<![CDATA[This research intended to observe the Accounting Information Quality during 2018, first year implementation of Indonesian Financial Accounting Standard for Micro Small and Medium Entity (SAK EMKM). This is a quantitative research using survey. The objects are Micro, Small and Medium Enterprises in Indonesia. Data is analyze using path analysis. Independent variables are financial literacy, Tax authority pressure, external consultant, Adoption of Marketing information technology. Dependent variables are Accounting Information Quality and Credit Access. The results show that Tax authority pressure and external consultant hiring has positive effect on Accounting Information Quality. Accounting Information Quality has effect on Credit Access. Therefore, further test reveal that Accounting Information Quality do not have mediating role between in the relations independent variables and Credit Access]]>
<![CDATA[EVALUATION OF IMPLEMENTING FINANCIAL SERVICES AUTHORITY AS A TAX SUBJECT ]]>
<![CDATA[Narabewa, Ario]]>;
<![CDATA[Yohanes, Yohanes]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
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Full PDF (845.643 KB)
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DOI: 10.20884/1.sar.2019.4.2.2469
<![CDATA[This researchis conducted to examine the determination of Otoritas Jasa Keuangan as a tax subject and object by the Directorate General of Taxes. DGT determines levies by the OJK on the financial sector related to tax objects. This can lead to double taxation problem depending on the remaining levies of the current year and the following year's budget must be submitted by the OJK to the Treasury. This study employs the state sovereignty theory to request that this stipulation is under statutory regulations. Case study is chosen as the research strategy to deepen the study of this determination phenomenon more deeply and can provide advice to OJK and the Directorate General of Taxes. The data were collected by interview method and document study. The result of this study found that the OJK as an entity has the function to conduct pure administrative tasks.Theresult of this translation shows that OJK’s levy is part of PNBP, thus it cannot be used using object tax]]>
<![CDATA[DETERMINAN KONSERVATISME AKUNTANSI PERUSAHAAN: PERAN MODERASI FINANCIAL DISTRESS ]]>
<![CDATA[Dayyanah, Malikhatun]]>;
<![CDATA[Suryandari, Dhini]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
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Download Original
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Original Source
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Full PDF (1211.391 KB)
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DOI: 10.20884/1.sar.2019.4.2.2464
<![CDATA[The aim of this research is to examine the effect of leverage, interest conflict, and litigation risk on accounting conservatism with financial distress as the moderating variable. The population in this research is all manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2015 to 2017 which consists of 155 companies. The sample selection used purposive sampling method, there are 30 companies as research sample and 90 units of analysis. Out of this amount, there are 21 units of analysis which are outlier data, so totally there are 69 units of analysis. Analysis of research data used are descriptive statistics and inferential statistics which are processed with IBM SPSS Statistics 23 software. The results show that leverage and litigation risk have significant positive effect on accounting conservatism. While interest conflict has no affection on accounting conservatism. Financial distress is able to moderate the influence of interest conflict on accounting conservatism, but it is not able to moderate the influence of leverage and risk of litigation on accounting conservatism.]]>
