cover
Contact Name
Ascaryan Rafinda
Contact Email
ascaryan.rafinda@unsoed.ac.id
Phone
-
Journal Mail Official
jurnal.sar@unsoed.ac.id
Editorial Address
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
Location
Kab. banyumas,
Jawa tengah
INDONESIA
SAR (Soedirman Accounting Review): Journal of Accounting and Business
ISSN : 25416839     EISSN : 25980718     DOI : 10.20884
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.
Articles 214 Documents
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.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS Munidewi, Ida Ayu Budhananda; Pradipa, Nyoman Angga
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1044.486 KB) | DOI: 10.20884/1.sar.2019.4.1.1515

Abstract

Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself such as financial conditions, human resources, corporate culture, mastery of technology, internal supervision, etc. and external conditions can be constraints outside the company such as markets, monetary conditions, social, politics and others. Several studies show that the factors that encourage auditors to issue going concern opinions are different and the results are not conclusive. So, this study aims to reexamine the factors that influence the going concern audit opinion. The factors tested in this study are liquidity, audit firm reputation, previous year's audit opinion, and company size. This study uses manufacturing companies that experienced financial distress on the Indonesia Stock Exchange in 2014-2016 as a research sample. The results of purposive sampling, obtained a number of 31 manufacturing companies that meet the sample criteria. Testing the hypothesis in this study using logistic regression analysis. The test results show that only the previous year's audit opinion affected the acceptance of the going-concern audit opinion. Meanwhile, the variable liquidity, KAP reputation, and company size do not affect the acceptance of going-concern audit opinion.
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.
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.