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SAR (Soedirman Accounting Review): Journal of Accounting and Business
Published by Universitas Jenderal Soedirman
ISSN : 25416839     EISSN : 25980718     DOI : 10.20884
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 7 No 1 (2022)" : 7 Documents clear
Book Tax Difference dan Volatilitas Arus Kas terhadap Persistensi Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi Nastya Chila Zarabiyu; Jasman Jasman
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.951 KB) | DOI: 10.20884/1.sar.2022.7.1.5758

Abstract

Abstrak Pengujian pengaruh book tax difference (permanent dan temporary difference), ukuran perusahaan dan volatilitas arus kas atas persistensi laba adalah tujuan utama dari studi ini. Populasi studi ini terdiri dari 49 industri pertambangan yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2017 sampai dengan 2019. Metode sampling yang digunakan yakni purposive sampling method. Sesuaipurposive sampling method pada pemilihan sampel data, terpilih 23 sampel data dari industri pertambangan. Pada studi ini, pengolahan data diproses melalui aplikasi STATA. Penelitian ini menggunakan moderated regression analysis. Adapun hasil studi ini menunjukkan bahwasanya variabel Permanent difference (PD), Temporary difference (TD) dan Volatilitas arus kas (VAK) memberikan dampak yang berarti untuk persistensi laba (PL). Tidak hanya itu, hasil penelitian empiris membuktikan bahwa ukuran perusahaan memperkuat pengaruh positif dari temporary difference (TD) dan ukuran perusahaan memperkuat pengaruh negatif dari volatilitas arus kas (VAK). Namun demikian, tidak terbukti bahwa ukuran perusahaan berperan memoderasi pengaruh permanent difference (PD) terhadap persistensi laba
Potensi Kebangkrutan Pada Pra-Pandemi dan Masa Pandemi serta Pengaruhnya Terhadap Profitabilitas Safura, Nurul; Putra, Sugih Sutrisno
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022): June 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.246 KB) | DOI: 10.32424/1.sar.2022.7.1.6366

Abstract

This study aims to identify the potential for bankruptcy in the tourism and recreation industry listed on the IDX in the pre-pandemic and pandemic periods and its effect on profitability. The potential for bankruptcy in this research was measured by the modified Altman Z-Score model, while profitability was measured by return on assets. The research method used is quantitative research with a descriptive-associative approach. The source of data in this study uses secondary data in the form of the company's annual financial statements. The data analysis technique used a modified Altman Z-Score model, panel data regression analysis, classical assumption test, and hypothesis testing. The calculation results show that in the pre-pandemic, on average, the tourism and recreation industry companies were in the safe category with healthy financial conditions, while during the pandemic, the average company was in the gray category with a condition prone to bankruptcy. Based on the result of tests, the potential for bankruptcy has a significant effect on profitability. The greater potential for bankruptcy will affect the smaller profitability value and otherwise, the smaller bankruptcy potential will affect the greater profitability value.
Book Tax Difference dan Volatilitas Arus Kas terhadap Persistensi Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi Zarabiyu, Nastya Chila; Jasman, Jasman
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022): June 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.612 KB) | DOI: 10.32424/1.sar.2022.7.1.5758

Abstract

Abstrak Tujuan dari studi ini adalah melakukan identifikasi pengaruh book tax difference (permanent dan temporary difference), ukuran perusahaan dan volatilitas arus kas atas persistensi laba. Populasi studi ini terdiri dari 49 industri pertambangan yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2017 sampai dengan 2019. Metode sampling yang digunakan yakni purposive sampling method. Sesuai purposive sampling method pada pemilihan sampel data, terpilih 23 sampel data dari industri pertambangan. Penelitian ini menggunakan moderated regression analysis. Adapun hasil studi ini menunjukkan bahwasanya variabel Permanent difference (PD), Temporary difference (TD) dan Volatilitas arus kas (VAK) memberikan dampak yang berarti untuk persistensi laba (PL). Selain itu, ukuran perusahaan memperkuat pengaruh positif dari temporary difference (TD) dan ukuran perusahaan memperkuat pengaruh negatif dari volatilitas arus kas (VAK). Namun demikian, tidak terbukti bahwa ukuran perusahaan berperan memoderasi pengaruh permanent difference (PD) terhadap persistensi laba.
Factors Affecting The Acceptance of Going Concern Audit Opinions (Study on Companies Listed on IDX) Saputra, Irvan Pratama
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022): June 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.128 KB) | DOI: 10.32424/1.sar.2022.7.1.5762

Abstract

This study aims to investigate the variables that affect how going concern opinions are received. The variables include audit quality, company size, and debt default. The research method is quantitative. The research population is companies in the property, real estate, and building construction sectors that are listed on the Indonesia Stock Exchange. The sampling method is purposive sampling and samples are taken 64 observation data. The study's findings demonstrate that audit quality has no impact on the likelihood of receiving going-concern audit opinions, whereas firm size has a positive impact on the likelihood of receiving going-concern audit opinions. Debt default has no impact on the likelihood of receiving going-concern audit opinions.
The Effect of Audit Fee and Machiavellianism on Auditor Independence with Professional Ethics as a Moderating Variable Mujiono, Mujiono; Jonnardi, Jonnardi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022): June 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.64 KB) | DOI: 10.32424/1.sar.2022.7.1.5836

Abstract

Abstract The purpose of this study is to examine the factors that influence auditor independence. The research variables consist of audit fees, Machiavellian traits, and professional ethics as moderating variables. The research sample is an auditor who works at KAP in Bandung as many as 44 people. The results of the study prove that 1) Audit fees have a negative effect on auditor independence, 2) Machiavellian nature has a negative effect on auditor independence, 3) Professional ethics is proven to be a moderating variable that affects the relationship between audit fees and auditor independence, and 4) Professional ethics is proven as a moderating variable. moderating variables that affect the relationship between Machiavellian nature and auditor independence.
Kesiapan Perusahaan dalam Penerapan Balance Scorecard: Studi Kasus Pada PT A Lianto, Catherine Nathaniela; Andono, Fidelis Arastyo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022): June 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.997 KB) | DOI: 10.32424/1.sar.2022.7.1.5704

Abstract

This study aims to explore important aspects that determine the company's readiness to implement the Balanced Scorecard (BSC) system. Using qualitative methods, this research was conducted by studying the case of PT A which is engaged in the manufacturing industry. The data collected were analyzed with an interpretive approach. The results of this study indicate that there are some discrepancies in the characteristics of the company and the BSC that require further adjustment. There were 8 problems found, namely: (1) lack of understanding of the BSC, (2) the absence of an adequate information system, (3) the absence of overall support, (4) lagging indicators and leading indicators that have not been integrated, (5) inadequate performance measurement indicators, (6) Some indicators do not have clear targets, (7) incompetent workforce, and (8) common measurement bias. The implementation of an integrated measurement system based on the BSC cannot be done without prior evaluation of the characteristics and readiness of the organization in implementing the BSC. As qualitative research, the results of this study cannot be generalized to a wider research context. However, this research is expected to contribute to the management accounting literature in the context of preparing for the implementation of BSC in manufacturing companies.
PENGARUH MODAL INTELEKTUAL TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI PEMEDIASI Kalalo, Annabelle Deva; Sofian, Sofian
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022): June 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.029 KB) | DOI: 10.32424/1.sar.2022.7.1.6749

Abstract

This study examines the effect of intellectual capital on earnings quality mediated by earnings management. The variables in this study were each measured by Value Added Intellectual Capital (VAIC), Discretionary Accruals (DA), and Real Earnings Management (REM). The object of this research is manufacturing companies listed on the IDX in a row in 2017-2020. The data analysis used in this study is multiple linear regression analysis and path analysis. The results show that intellectual capital has a significantly positive effect on earnings quality but becomes significantly negative on earnings quality when mediated by earning management. This research is expected to be useful for companies to add insight into intellectual capital and earnings management so that the earning quality of the company can become more qualified.

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