SAR (Soedirman Accounting Review): Journal of Accounting and Business
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
<![CDATA[The Effect Family Ownership on Firm Risk: The Role of Professional CEO ]]>
<![CDATA[Andriani, Wery]]>;
<![CDATA[Hermawan, Ancella Anitawati]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.32424/1.sar.2023.8.1.8883
<![CDATA[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.]]>
<![CDATA[The Influence of Audit Committee and Intellectual Capital on Company Value: The Role of Company Performance ]]>
<![CDATA[Fitri, Winky Trisiya]]>;
<![CDATA[Meini, Zumratul]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.32424/1.sar.2023.8.1.8168
<![CDATA[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.]]>
<![CDATA[Peran Organisasional Terhadap Pengembangan Bahan Ajar Pengauditan Berbasis ISA : Perspektif Dosen Pengauditan ]]>
<![CDATA[Asmara, Eka Noor]]>;
<![CDATA[Supardi, Supardi]]>;
<![CDATA[Ashari, Sidiq]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): December 2016 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2016.1.2.300
<![CDATA[The adoption of International Standards on Auditing (ISA) by IAPI as a new auditing standard in Indonesia is unavoidable choice. As a consequences, alteration of teaching materials on higher education into ISA is considered as a necessary step that has to be taken. If the presumption of institutional isomorfism is taken place by IAPI, the feared of unwellprepared higher education and lectures in the process of adoption and integration new auditing standard has a reasonable reasons. This research is conducted to examine relationship of organization support and individual factor in the process of developing and teaching of audit course material to conform to ISA. Data collection in this research is based on survey that has been used in many similar researches. Training variable represent organization support as well as self-efficacy represent individual variable. Structural equation modeling is applied in this research. Finding of this research demonstrate that hypothesis of relationship between training and self-efficacy and teaching material is significantly supported so that this research elaborate institutional theory of institutional isomorphism. Finding of hypothesis examination indicates that organization support in the form of training could be a proper medium to increase lecturer competency especially in the ISA implementation. Furthermore, professionalism itself could be an important root for the creation of isomorphism norm.]]>
<![CDATA[Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik ]]>
<![CDATA[Saputro, Fajar]]>;
<![CDATA[Irianto, Bambang Setyobudi]]>;
<![CDATA[Herwiyanti, Eliada]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): December 2016 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2016.1.2.301
<![CDATA[Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of local budget implementation. This research was conducted in order to empirically demonstrate the role of external pressures, environmental uncertainty, organizational commitment and budget quality of budget accuracy.The research method uses quantitative methods with explanatory approach, data collection conducted by using questionaire and distributed to echelon 4 officials who involved in planning, implementating, monitoring, controling and evaluating of budget in Cilacap local goverment, use purposive sampling methode to get research sample and using Warp PLS 0.4 as a test tool statistics. The results showed that external pressure and environmental uncertainty has a negative significant effect on budget accuracy and commitment of the organization and budget quality has a positive significant effect on budget accuracy.This study contributes to local governments to improve budget accuracy by optimizing the organizational commitment and budget quality, and also raise awareness in light of external and environmental uncertainty wisely. Another contribution is that this study provides academic benefits for the development of theory in public sector accounting.]]>
<![CDATA[Tax amnesty dan Implementasinya ]]>
<![CDATA[Yasa, I Nyoman Putra]]>;
<![CDATA[Mandala, I Putu Wahyu]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): December 2016 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2016.1.2.302
<![CDATA[The purpose of this research is to examine the implementation of tax amnesty in Indonesia. Taxamnesty is an old policy that try again offered by the Government of Indonesia after 1964 and 1984,never failed to increase the acceptance of the State. In pengimplementasiannya one of the weakness of the Tax amnesty when applied in Indonesia is can lead to a variety of abuses and a moral hazard because the facilities and infrastructure, information access and openness to the other supporters have not been adequate as a prerequisite the enactment of a tax amnesty. With the new law that is the regulatory umbrella of the Directorate General of Tax number 11/PJ/2016 about Further Arrangements regarding the implementation of law number 11 Year 2016 on the remission of tax (a Tax amnesty). The new rule was created in order for thecommunity to have the principle of Justice for the community. This rule can clarify the previous rule diharpakan which rated troubling society. The application of a tax amnesty to some of the things of which implicates 1) an increase in the taxpayer-driven policies tax amnesty .2) an increase in the receipt of State revenue, caused an increase in the Taxpayers because of the policy of tax amnesty, 3) related to national development,adaningkatan ya pepenerimaan pandapatan State because the tax will make the construction morerunning smoothly and diharapan can simplify and enhance the well-being of society]]>
<![CDATA[Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan ]]>
<![CDATA[Prasetyo, Andrian Budi]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): December 2016 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2016.1.2.304
<![CDATA[This study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting. Audit committee characteristics is examined by audit committee financial expertise, meetings of the audit committee and the audit committee tenure. Firm characteristic is examined by the leverage, firm size, firm’s growth rate and external auditor. Ownership structure is examined by managerial ownership and institutional ownership. This research is using a quantitative methods research. This research is using secondary data that comes from the cases list of Otoritas Jasa Keuangan (OJK) and annual reports of the listed companies on the Indonesia Stock Exchange (IDX). Using a sample of 15 fraud and 15 non-fraud firms, we did not find a significant relation between the independent variabels and fraudulent financial reporting.]]>
<![CDATA[Penggunaan Path Analysis Dalam Analisis Pengaruh Efisiensi Operasional, Tingkat Kecukupan Modal Dan Likuiditas Terhadap Profitabilitas Bank Umum Syariah Di Indonesia Tahun 2011-2014 ]]>
<![CDATA[Prasetyoningrum, Ari Kristin]]>;
<![CDATA[Hasanah, Siti Nur]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): December 2016 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2016.1.2.364
<![CDATA[This study was to determine the effect of Operating Costs (ROA), level of capital adequacy (CAR), and Liquidity (QR) to Profitability (ROA) at the Islamic Banks in 2011-2014. This study used quantitative research methods. Source of research data are secondary data from the quarterly financial statements of Islamic Banks in 2011 to 2014 were obtained from the website. This study using path analysis because there are two models of the equation (substructure) with IBM SPSS application program. Purposive sampling technique is used to determine number of sample. The sample was seventh quarterly financial statements Islamic Bank (BRI Syariah, Bank Syariah Mandiri, Bank Panin Syariah, BCA Syariah, Bank Mega Syariah, and Maybank Syariah) from 2011 to 2014, each bank was obtained 16 financial statements in order to obtain 112 data. The results of this study indicate that the Operating Costs (ROA), level of capital adequacy (CAR), and Liquidity (QR) had an influence on profitability (ROA). There are also indirect influence between the level of capital adequacy (CAR) to Profitability (ROA) through Liquidity (QR), the liquidity position (QR) as the weakening of the influence.]]>
<![CDATA[Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan ]]>
<![CDATA[Prawestri, Adhelia Desi]]>;
<![CDATA[Azis, Abdul]]>;
<![CDATA[Wiratno, Adi]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): December 2016 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2016.1.2.370
<![CDATA[The purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects along 2012 to 2015. By using purposive sampling techiques intended that the data obtained more varied because it comes from varied sources. According to the results, it can be concluded that the internal factors of earning management with the other comprehensive income as a proxy had a positive influence on the prediction of bakruptcies in the agricultural sector and the external factors with external risk that described by premises allowance for impairment of receivables does not have an influence on the prediction of banrkruptcies in the agricultural sector in BEI.]]>
<![CDATA[Faktor - Faktor Pendorong Peningkatan Pendapatan Asli Daerah ( Studi Pada Pemerintahan Kabupaten Banyumas ) ]]>
<![CDATA[Hartono, Sri]]>;
<![CDATA[Pramuka, Bambang Agus]]>;
<![CDATA[Herwiyanti, Eliada]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): June 2017 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2017.2.1.399
<![CDATA[This study aims to determine the factors driving the increase in local revenue (PAD) to the Government of Banyumas. This research was conducted at the Department of Revenue Financial Management and Asset Banyumas (DPPKAD). The study was conducted with a qualitative approach to the use of internal DPPKAD officials as informants to provide valid informations what drives revenue generating Banyumas. According to the results of research and analysis, several factors driving the increase in revenue Banyumas, among others: (1) The existence of local enterprises (BUMD) as a contributor to revenue, (2) existence of policies undertaken by the Government of Banyumas Regency relevant for collection of the PAD, (3) Reward System granted to the parties relating to the acceptance of PAD and (4) the innovation made as a driver of local revenue from PAD which includes (a) Conformation to the taxpayer, (b) The Integrated team, (c) Revaluated property and land value of Property tax, and (d) Perform Socialization of a Local Taxes.]]>
<![CDATA[Pengaruh Profitabilitas dan Rasio Altman Terhadap Harga Saham ( Studi Pada Perusahaan Pertambangan Yang Go Public Di BEI ) ]]>
<![CDATA[Wulandari, Desy]]>;
<![CDATA[., Carmidah]]>;
<![CDATA[Wiratno, Adi]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): June 2017 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2017.2.1.400
<![CDATA[This study was intended to indentify the impact of the profitability ratio and ratios in model Altman Z-Score on the prices of stocks. The study was conducted at a go public mining company registered at the Indonesia’s Stock Exchange in 2012-2015. The sample included 8 companies which were taken using purposive sampling method. The data used were the secondary data which were in the form of annual financial statements of the company and were collected using data base collection method. The data were analyzed using multiple linear regression analysis supported with SPSS 24.00 program. The result of the study showed that (1) Profitability ratio are proxied by Return On Asset (ROA) did not significantly affect the prices of stocks with sig. 0,088. (2) Altman’s ratios (Z-Score) significantly contributed to the prices of stocks with sig. 0,009.]]>
