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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 9 No 1 (2024): June 2024" : 9 Documents clear
A BIRD'S-EYE VIEW: STUDENT INSIGHTS ON AUDITORS AND THE AUDITING PROFESSION AL Hashimi, Khadija Hamed; AL Mazidi, Rahaf Salman; Thottoli, Mohammed Muneerali
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
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.2024.9.01.10617

Abstract

How students see auditing is essential since it may significantly affect their comprehension and interest. Stereotypes about auditors are influenced by their experience and proximity. To influence an auditor's attitudes and impressions of the auditee, proximity—including physical and psychological aspects—is essential. While negative perceptions might impede learning and make students uninterested, a positive view can increase student engagement and improve learning results. Perceptions can affect students' career decisions and how well they understand the role and significance of auditing in the business sector. This study looks into how students in Oman perceive auditing and how they develop preconceived notions about auditors based on proximity and expertise. The data was gathered using a questionnaire survey completed by 138 University students across the Sultanate of Oman. The researchers analyzed the data using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The study's findings show a significant relationship between students' decisions to pursue careers in auditing and how they see the auditing profession. The results, however, point to no relationship between auditors' perception and the auditing profession's choice. Moreover, there is no relationship between auditors' work and the student's decision to pursue auditing as a career.
DIVIDEND POLICY: ARE AGENCY COSTS AND R&D INVESTMENTS IMPORTANT? Kafitasari, Arie Widya; Hartikasari, Annisa Ilma; Fitriati, Azmi; Pratama, Bima Cinintya
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
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.2024.9.01.11123

Abstract

Dividend policy is an essential component that cannot be separated from a company's profits. In this research, the dividend policy of companies included in the IDX High Dividend 20 stock index will be tested by paying attention to the agency cost factor, which is proxied by free cash flow, ownership dispersion, insider ownership, and asset growth as well as the level of R&D investment carried out. Between 2018 and 2022, 31 companies joined the stock index with the highest dividend yield. This research shows that free cash flow significantly and positively affects dividend policy, and insider ownership significantly and negatively affects dividend policy. Meanwhile, the variables dispersion of ownership, asset growth, and R&D investment do not affect dividend policy. Some of the applications that companies can implement are being able to increase the number of dividends that will be announced by increasing the amount of free cash flow available, considering in detail the potential interests of insider ownership to decide on an appropriate policy, and being able to use internal funds wisely for good purposes. Distribute dividends or make R&D investments.
DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE Widjaja, William; Michael, Michael
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
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.2024.9.01.11665

Abstract

This study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs. It finds that high tax rates increase tax evasion, which hurts MSMEs' competitiveness and growth. Due to low resources and distrust of government, tax evasion is unaffected by the complex tax system. However, the self-assessment method reduces tax avoidance by promoting transparency, accountability, and awareness among MSMEs. To regulate the self-assessment system and tax evasion, tax morale is vital. It impacts tax fairness and ethics. The findings stress the need for fair tax policy, streamlining tax procedures, and enhancing tax education to prevent tax evasion and boost long-term economic growth. Public confidence in government institutions and tax compliance is essential for MSMEs to thrive and contribute to the economy.
DETERMINAN TARIF PAJAK EFEKTIF PADA WAJIB PAJAK BADAN Putri, Anggrieta Arzeni Gatra; Yanto, Heri
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
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.2024.9.01.11777

Abstract

This research aims to examine the influence of leverage, liquidity, profitability, independent commissioners, audit committees, and audit quality on the effective tax rate. The research approach used is a quantitative approach. The research population includes manufacturing companies from all sectors listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. Sampling was done using purposive sampling method, resulting in a sample size of 50 companies with 155 analysis units after excluding 95 outliers. Research data are secondary data taken from the IDX website and the websites of respective companies. The analysis technique used is multiple linear regression analysis technique using IBM SPSS 22 analysis software. The results of the research show that leverage and audit quality have a significant positive effect on the effective tax rate. Meanwhile, liquidity, profitability, independent commissioners, and audit committees do not affect the effective tax rate. Simultaneously, leverage, liquidity, profitability, independent commissioners, audit committees, and audit quality collectively influence the effective tax rate.
Relationship Between Financial Distress and Earnings Management Azahro, Inayatul Sabilla; Suryaningrum, Diah Hari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
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.2024.9.01.11891

Abstract

Riset ini mencoba untuk menguji korelasi antara kesulitan keuangan perusahaan dan manipulasi laporan keuangan dengan menggunakan teknik manajemen laba. Selain itu, penelitian ini juga bermaksud untuk mengungkap hubungan antara kesulitan keuangan dan manajemen laba. Altman Z-score digunakan untuk mengevaluasi kondisi kesehatan keuangan perusahaan, sedangkan Beneish M-score dan model Jones yang dimodifikasi digunakan untuk memastikan adanya praktik manajemen laba. Laporan keuangan untuk periode 2018-2022 dari 567 perusahaan di Bursa Efek Indonesia dikumpulkan sebagai sampel berdasarkan mekanisme purposive sampling. Uji chi-square Pearson, uji Cramer's V, dan analisis korespondensi diterapkan guna menguji hipotesis yang ada. Buah dari riset ini membawa hasil yakni adanya kaitan antara financial distress dan praktik manajemen laba. Selain itu, perusahaan yang berada di zona abu-abu dan zona sehat lebih cenderung melakukan manipulasi laba. Penelitian ini mengimplikasikan bahwa financial distress dan manajemen laba dapat diukur dan dideteksi oleh siapa saja sehingga seluruh pengguna laporan keuangan tidak akan dirugikan ketika terjadi kecurangan.
ECO-EFFICIENCY, GREEN INNOVATION DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDUSTRI HIGH PROFILE -, Sunarto -; -, Yanti; Trisyanto, Ade
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
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.2024.9.01.11915

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh eco-efficiency, green innovation dan carbon emission disclosure terhadap nilai perusahaan pada perusahaan industri high profile yang terdaftar di Bursa Efek Indonesia tahun 2018-2022 Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Teknik analisis yang digunakan dalam penelitian adalah analisis regresi linear berganda dengan analisis yang diuji yaitu asusmsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji autokorelasi dan uji heteroskedastisitas. Untuk pengujian hipotesis terdiri dari analisis koefisien determinasi, uji parsial (t) dan uji simultan (f). Populasi penelitian yaitu perusahaan industri high profile periode 2018-2022 dengan jumlah sampel sebanyak 100 data. Hasil penelitin menunjukkan bahwa secara parsial eco-efficiency tidak berpengaruh terhadap nilai perusahaan, green innovation berpengaruh terhadap nilai perusahaan, carbon emission disclosure berpengaruh terhadap nilai perusahaan dan secara simultan eco-efficiency, green innovation dan carbon emission disclosure berpengaruh terhadap nilai perusahaan.
Artificial Intelligence in Accounting: Implications for Practices and Education Srirejeki, Kiky; Liang, Jian
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
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.2024.9.01.12512

Abstract

Kami melakukakan tinjauan literatur semi-terstruktur mengenai manfaat dan potensi dampak kecerdasan buatan (Artificial Intelligence/AI) dalam praktisk dan profesi akuntansi. Analisis kami menyoroti aplikasi AI saat ini, terutama dalam praktik audit yang dapat meningkatkan produktivitas dan meningkatkan kualitas laporan keuangan. Kemajuan tersebut memungkinkan akuntan untuk beralih dari peran tradisional ke posisi yang lebih strategis. Meskipun manfaat AI signifikan dalam banyak praktik akuntansi, kami juga mengakui potensi risiko tekait adopsi AI. Selain itu, kami membahas implikasi dari adopsi AI yang luas untuk akuntan masa depan dan pendidikan akuntansi. Hasil analisis kami menyimpulkan bahwa akuntan masa depan perlu memiliki ketrampulan interdisipliner agar dapat memberikan layanan dengan nilai tambah yang lebih tinggi. Oleh karena itu, kami menyerukan upaya kolaboratif dari fakultas dan program studi untuk mengembangkan kurikulum akuntansi agar dapat beradaptasi dengan perubahan yang disebabkan oleh AI.
Increasing Entrepreneurial Interest through Entrepreneurship Education: The Important Role of Self-Efficacy Widhiandono, Hengky; Yuliawati, Diastuti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
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.2024.9.01.13164

Abstract

This research aims to add evidence to previous studies on the effect of entrepreneurial education and self-efficacy on entrepreneurial interest, as well as the moderating effect of the influence between entrepreneurial education and entrepreneurial interest. The population of this study consists of 398 students from the Faculty of Economics and Business at Universitas Muhammadiyah Purwokerto, who have completed six semesters of entrepreneurial education. The sampling technique used is cluster sampling, with a sample size of 200 students. Data collection was conducted using a questionnaire. Data analysis was performed using Smartpls software for validity, reliability, model fit, and t-test analysis. The study results conclude that entrepreneurial education positively and significantly increases students' entrepreneurial interests. Additionally, self-efficacy has a positive significant effect on students' entrepreneurial interests. However, self-efficacy needs to moderate the influence between entrepreneurial education and students' entrepreneurial interests.
THE INFLUENCE OF PERSONAL CHARACTERISTICS AND SUBJECTIVE NORMS ON WHISTLEBLOWING INTENTIONS WITH RELIGIOSITY AS A MODERATING VARIABLE Pratama, Juan Ferdinand Aditya
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
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.2024.9.01.13844

Abstract

Humans in a workplace can develop work attitudes influenced by both internal and external factors. From these two factors, individuals make decisions that can be right or wrong, and one of the wrong decisions is engaging in fraud or dishonesty. In the case of fraud, there is a form of internal control system, namely the implementation of whistleblowing as a way to prevent fraudulent activities. This study aims to examine the influence of attitudes, subjective norms, perceived behavioral control ( Theory of Planned Behavior ), and self - efficacy on whistleblowing intention, with religiosity as a moderating variable. This research employs a quantitative analysis approach using Partial Least Squares (PLS) on Accounting students from the Faculty of Economics and Business at UNIKA Semarang, class of 2019 - 2022. Several findings revealed the characteristics of attitude, subjective norms, and self - efficacy. Keywords: Fraud, Theory of Planned Behavior, SelfEfficacy, Whistleblowing, Religiosity JEL Code: D42, D40, D51

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