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Ascaryan Rafinda
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Pusat Pengelolaan Jurnal (PPJ) Laboratorium Terpadu Lantai 4 Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman Jln. H.R. Boenyamin No. 708 Purwokerto, Jawa Tengah, Indonesia 53122 Phone/Fax: +62-281-637970 e-mail: jurnal.sar@unsoed.ac.id
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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 5 Documents
 1 
Search results for , issue "Vol 7 No 2 (2022): December 2022" : 5 Documents clear
Religiosity and Tax Compliance: Does Tax Knowledge Matter? Delaviansyah, Dheva; Fitriana, Vita Elisa; Santosa, Setyarini
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 2 (2022): December 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2022.7.2.6975

Abstract

This research examines the influence of religiosity on tax compliance and whether tax knowledge moderates the relationship between religiosity and tax compliance. This research used a quantitative approach. Purposive sampling was used as the sample collection method. The questionnaires were distributed electronically to 124 taxpayers domiciled in Karawang. The statistical analysis used in this research is structural equation modeling. The results show that religiosity has a significant positive effect on tax compliance. Furthermore, it moderated the role of tax knowledge on the relationship between religiosity and tax compliance. Therefore, the tax knowledge variable can strengthen the relationship between religiosity and tax compliance. The result highlighted the importance of conducting tax socialization which in turn imposes on tax knowledge. If the taxpayer has a good understanding of the tax rules and procedures, it will encourage compliance.
The Effect of Capital Intensity, Leverage, and Institutional Ownership on Tax Avoidance With Profitability as a Moderation Variable Putri, Syavika Nurcahyani; Hariyanto, Eko; Kusbandiyah, Ani; Pandansari, Tiara
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 2 (2022): December 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2022.7.2.7339

Abstract

This study aims to determine the effect of capital intensity, leverage, and institutional ownership on tax avoidance with profitability as a moderating variable. The population in this study are energy sector companies listed on Bursa Efek Indonesia for the 2017-2021 period. The sampling method used was purposive sampling, so the samples taken were 188 data that matched the criteria. The data analysis method used is the multiple regression analysis absolute difference method. The result of this study indicates that capital intensity and institutional ownership positively affect tax avoidance, while leverage does not. Profitability can strengthen the effect of capital intensity and leverage on tax avoidance, but profitability cannot moderate the effect of institutional ownership on tax avoidance. This research implies that it can be especially useful for the government so that the government can take preventive measures so that the company does not do tax avoidance.
The Role Of Timeliness in Providing Audit Opinions of Local Government Financial Report Sabella, Rizki Fani; Mutmainah, Ina
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 2 (2022): December 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2022.7.2.6427

Abstract

Opini audit atas laporan keuangan pemerintah daerah (LKPD) merupakan pendapat profesional Badan Pemeriksa Keuangan (BPK) sebagai bentuk apresiasi atas kualitas laporan pertanggungjawaban yang disampaikan oleh pemerintah daerah atas pelaksanaan APBD. Penelitian ini membahas tentang pengaruh standar akuntansi pemerintahan, sistem pengendalian intern, rekomendasi tindak lanjut, ketepatan waktu, dan opini audit terhadap laporan keuangan pemerintah daerah (LKPD). Penelitian ini merupakan penelitian kuantitatif dengan data sekunder. Subjek penelitianya adalah pemerintah kabupaten di Jawa Tengah dan Daerah Istimewa Yogyakarta. Sampel teridiri dari 50 laporan keuangan pemerintah kabupaten tahun anggaran 2018 dan 2019 yang dipilih melalui metode purposive sampling. Analisis data dilakukan dengan regresi berganda dan regresi moderasi selisih mutlak. Hasil penelitian menunjukkan bahwa standar akuntansi pemerintah dan sistem pengendalian internal berpengaruh pada opini audit. Sedangkan tindak lanjut rekomendasi tidak berpengaruh pada opini audit. Hasil pengujian moderasi menghasilkan ketepatan waktu mampu memoderasi pengaruh standar akuntansi pemerintah dan sistem pengendalian internal pada opini audit. Namun ketepatan waktu tidak mampu memoderasi pengaruh tindak lanjut rekomendasi terhadap opini audit. Kontribusi dari penelitian ini yaitu adanya peningkatan dan bahan evaluasi pada pemerintah daerah pada pelaporan keuangan sesuai dengan standar akuntansi pemerintah daerah yang berlaku dan juga sesuai dengan skedul yang ditentukan atau timeliness dengan adanya sistem pengendalian internal yang efektif dan hasil tindak lanjut rekomendasi yang baik memberikan pengaruh terhadap opini audit.
Optimal Portfolio Formation Using Single Index Model on the IDX80 Index for the Period February 2021 – May 2022 Istiqomah, Ananda Nadya; Warsini, Sabar
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 2 (2022): December 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2022.7.2.7053

Abstract

The policy of the Central Bank of the United States (US), namely the Fed, in raising its benchmark interest rate, has increased the risk of volatility in global markets and triggered negative sentiment for foreign investors in Indonesia. Foreign investors began to relinquish their ownership up to Rp 3.19 trillion. This caused the risk of falling prices. Therefore, investors need to diversify through the formation of an optimal portfolio to minimize risk and maximize return. This study aims to analyze the formation of the optimal portfolio on the IDX80 index for the period February 2021 - May 2022. This type of research is descriptive using quantitative methods. The sample of this research used a purposive sampling technique. This study uses secondary data with data collection methods, namely documentation and literature study. The data analysis method in this study is a single index model. The results showed that of the 53 stock samples, there were 19 optimal stocks. The expected return portfolio level is 0.20% in one day, while the portfolio risk level is 0.05%.
Environmental Performance, Social Responsibility Disclosure, Managerial Ownership, Financial Performance: The Role of Feminism on Board of Directors Suyanto, Suyanto; Rahmawati, Anisa Putri
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 2 (2022): December 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2022.7.2.7566

Abstract

This study aims to prove the effect of environmental performance, corporate social responsibility disclosure, and managerial ownership on financial performance with the board of directors' feminism as a moderating variable. The sample in this study used manufacturing companies for the 2016-2020 period, with total research data of 74 annual reports listed on the Indonesia Stock Exchange and included in PROPER participants. The sampling technique in this study used purposive sampling with specific criteria. The results of this study prove that environmental performance and managerial ownership have a positive effect on company financial performance, and disclosure of corporate social responsibility (CSR) has a negative impact on financial performance, with the variable feminism of the board of directors being able to moderate the environment. Performance and disclosure of corporate social responsibility (CSR) on financial performance. However, managerial ownership cannot be moderated by the board of directors' variable feminism.

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