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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 9 Documents
 1 
Search results for , issue "Vol 8 No 1 (2023): June 2023" : 9 Documents clear
Auditor Perspective in Fraud Detections Using Emotional and Spiritual Quotient Fadli, Muhammad; Supri, Zikra; Riyanti, Riyanti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
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.2023.8.1.7848

Abstract

This study aims to determine the effect of emotional, spiritual, and intellectual intelligence in detecting fraud. This research is focused on internal and external auditors in South Sulawesi. There were 72 respondents as the sample in this study, using a sampling technique in the form of simple random sampling. Data collection method using a questionnaire. The data analysis technique uses multiple linear analyses. The study's results found that two variables in this study were proven to be significant, and one variable was not. So, Spiritual and Intellectual Intelligence positively affect fraud detection, while emotional intelligence does not positively affect fraud detection. High quality of intellectual intelligence in an auditor can produce good performance because, with good performance, the percentage automatically detects fraud is higher because the auditor is able to assess the quality of his performance properly; besidesthat, high spiritual intelligence in auditors makes his work more convincing and maximum. However, Emotional Intelligence does not affect the audit results, so it does not significantly influence detecting fraud. However, with the condition that the auditor has intellectual intelligence and is accompanied by high spiritual intelligence, he is able to maximize the auditor's performance in detecting fraud.
The Moderating Effect of Debt to Asset Ratio (DAR) to Audit Delay Souisa, Stefany Aurelia; Satria, Indra; Sudarmaji, Eka
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
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.2023.8.1.8149

Abstract

This research aims to determine the ability of the debt to asset ratio (DAR) in moderating the factors that affect audit delay. By using a purposive sampling technique, the samples in this study were 27 food and beverage companies listed on the IDX for the 2019-2021 period. Multiple regression analysis and Moderated Regression Analysis were the analytical tools used in this study. The results of this study prove that the gross profit margin has an influence on audit delay, audit complexity and an independent board of commissioners have no effect on audit delay. DAR is able to moderate the effect of gross profit margin on audit delay and DAR is able to moderate the effect of gross profit margin on audit delay, while DAR is unable to moderate between independent commissioners on audit delay. DAR strengthens the effect of the independent variable on the dependent variable as evidenced by the Adjusted R² value before the moderating variable was 12.5% after adding the moderating variable to 30.2%. The results of this study can help company management to estimate audit time and identify factors that need attention in order to reduce audit delay and become the basis for regulators to increase supervision of companies that have factors that can affect audit delay.
FINANCIAL DISTRESS, PROFITABILITY, CAPITAL INTENSITY AND TAX AVOIDANCE Matitaputty, Jean Stevany; Ramadhan, Raihan Gilang
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
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.2023.8.1.8246

Abstract

This study aims to investigate the effect of financial distress, profitability, and capital intensity on tax avoidance using a quantitative approach with secondary data. The data were collected through purposive sampling of companies listed in the LQ45 ranking on the Indonesia Stock Exchange over a period of three years from 2019 to 2021. The results indicate that financial distress, as measured by Z-score, has a positive effect on tax avoidance, while profitability and capital intensity have a negative effect on tax avoidance, as measured by Cash Effective Tax Rate (CETR). This research contributes to the body of knowledge in the field of taxation, specifically in the area of tax avoidance.
The Effect Family Ownership on Firm Risk: The Role of Professional CEO Andriani, Wery; Hermawan, Ancella Anitawati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
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.2023.8.1.8883

Abstract

This study aims to examine whether family ownership impacts firm risk. This argument is due to the uniqueness of the family company in running its business, which prioritizes not only financial aspects but also non-financial aspects. In addition, this study also aims to examine the moderating effect of the professional CEO on the relationship between family ownership and firm risk. The samples used in this study are family firms in manufacturing industry, listed on the Indonesia Stock Exchange from 2015 to 2019. The total 245 observation will be tested with Panel Data regression. The results found that family ownership has a negative effect on firm risk. The result indicates that the company tries to maintain the family's wealth. In addition, professional CEOs are able to act more realistically and independently, thus weakening the relationship between family ownership and firm risk. In practice, the results of this study are expected to help various stakeholders understand how family ownership can affect firm risk.
The Influence of Audit Committee and Intellectual Capital on Company Value: The Role of Company Performance Fitri, Winky Trisiya; Meini, Zumratul
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
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.2023.8.1.8168

Abstract

The era of globalization has greatly influenced the development of the business world because it has proven to increase competition. This condition triggers the company to be able to continue to compete in order to obtain good value and perceptions from shareholders. This study aims to empirically prove the influence of audit committees and intellectual Capital on firm value. The novelty of this study is to test whether financial performance can mediate the influence of audit committees and intellectual Capital on firm value. The data used in this study are 80 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the 2017-2021 period. Data processing was carried out using SPSS Version 26. The results showed that the Audit Committee had no significant effect on Financial Performance, Intellectual Capital had a significant positive effect on Financial Performance, Financial Performance had a direct effect on Firm Value, Audit Committee had no direct effect on Firm Value, Intellectual Capital had an effect directly on Firm Value, the Audit Committee has no indirect effect on Firm Value through Financial Performance, and Intellectual Capital has an indirect effect on Firm Value through Financial Performance. The results of this study have implications for companies to pay attention to the application of Intellectual Capital and to further improve the effectiveness of corporate governance through the performance of the Audit Committee.
The Impact Of Environmental, Social and Governance on Corporate Value: The Role Of Real Earning Management As Moderating Variable Adlah, Adzhana; Febrianto, Rahmat
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
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.2023.8.1.8270

Abstract

The purpose of this study is to provide empirical evidence on the influence of Environmental, Social, and Governance (ESG) on corporate value. The study also examined the role of real earnings management (REM) as a moderation variable in the relationship. Our sample is non-financial companies listed on the Indonesia Stock Exchange for the period 2012-2020. Tobin’s Q is used to measure the value of a company. ESG is measured using ESG scores issued by Thomson Reuters. REM is calculated by combining abnormal cash flow calculations, abnormal manufacturing costs, and abnormal discretionary costs. The results of statistical testing show that ESG affects the value of the company. The results of this study support the findings of previous literature, which empirically found that ESG practices can increase company value because investors have assumed that ESG is a relevant value in decision-making. In addition, statistical results also show that REM is not proven to have a moderating effect on the effect of ESG on company value, but REM has an influence on company value. The results of this study support the findings of previous literature, which empirically found that REM practices carried out by companies will reduce company value if detected by investors. The study had some limitations. First, this study only uses ESG data provided by Thomson Reuters with minimal data completeness, so it does not adequately cover the data needed. Second, the study only focused on the non-financial sector.
PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING Tanjung, Irmanisa Ikhwani; Hendrian, Hendrian; Geraldina, Ira
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
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.2023.8.1.8465

Abstract

This study aims to determine the effect of intellectual capital and good corporate governance on firm value with financial distress as intervening variable. This quantitative study use secondary data on banking companies listed on the Indonesia Stock Exchange (IDX). The sample of this study was 117 banks listed on the IDX for the 2019-2021 period and was analyzed using Eviews 12. The results of this study is intellectual capital has positive effect on firm value, intellectual capital has negative effect on financial distress, good corporate governance has no effect on firm value and financial distress. In addition, intellectual capital has effect on firm value through financial distress as intervening variable, and good corporate governance has no effect on firm value through financial distress as intervening variable during the Covid-19 pandemic.
The Impact of Corporate Social Responsibility Disclosure and Company Size on Company Financial Performance: The Role of Intellectual Capital as Moderating Variable Atiqah, Atiqah; Akbari, Prillya Nurul; Rahma, Yusro
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
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.2023.8.1.8618

Abstract

This research aimed to examine the effect of CSR disclosure and company size on the Company's financial performance with intellectual Capital as a moderator. The population in this research are manufacturing companies registered for the 2019-2021 period. The research sample was determined using a purposive sampling method. MRA (Moderated Regression Analysis) was used to answer the hypothesis. This research indicates that CSR disclosure has a positive effect on the Company's financial performance, company size does not affect economic performance, and intellectual Capital has a positive impact on financial performance. Intellectual Capital can moderate the effect of CSR Disclosure on financial performance, and intellectual Capital can moderate the impact of company size on company financial performance. The novelty of this research is to include intellectual Capital as a moderator that strengthens the influence of CSR disclosure and company size on financial performance. The implication of this research is beneficial for the sustainability of the Company, which means that to improve the Company's financial performance, it must have qualified intellectual Capital to encourage CSR disclosure which will also have an impact on increasing the size of the Company.
The Influence of Transfer Pricing, Capital Intensity and Independent Commissioner on Tax Aggressiveness Valencia, Natasha; Handayani, Rini
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
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.2023.8.1.8866

Abstract

Taxes, as an essential source of national income, have become one object that receives attention from the government. However, in its realization, there are obstacles in the form of many tax aggressiveness treatments that still often occur in Indonesia. This research examines the effects of transfer pricing, capital intensity, and independent commissioners on tax aggressiveness. The population of this research is the consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The sample is selected using the purposive sampling method, which results in 69 data that meet the criteria. The multiple regression analysis method is used as a data analysis method. The research results show that transfer pricing hurts tax aggressiveness, while capital intensity and independent commissioners do not affect tax aggressiveness. This research implies that it can be a reference for interested parties, such as the government, in making decisions regarding tax aggressiveness. The limitations of this research are that some data on transfer pricing variables are unavailable in some companies, and the three variables studied only have an effect of 15.8% on the tax aggressiveness variable.

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