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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 214 Documents
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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 Education Level, Financial Literacy and Lifestyle on Investment Decision Syauqina, Aisha Humayro; Munandar, Agus
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 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.2023.8.2.8646

Abstract

This study aims to test shareholders' investment decisions from the perspective of education level, financial literacy and lifestyle. The methodology used is by utilizing purposive sampling techniques, a total of 90 individuals who have invested in the capital market will answer out a questionnaire as a primary data. The collected data is tested by multiple linear regression analysis, reliability, validity, heteroscedasticity, normality and multicolonierity, autocorrelation, determination, simultaneous and partial significant test. This study shows if lifestyle and education level will not affect investment decisions. Meanwhile, financial literacy variables partially affect investment decisions.
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.
The Influence of Intellectual Capital, Capital Structure, Company Size, and Company Age on Agribusiness Financial Performance Mursyidah, Faizah; Saleh, Suji Abdullah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 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.2023.8.2.9006

Abstract

This research aims to determine the effect of intellectual capital, capital structure, firm size, and firm age on the financial performance of agricultural food product industry companies listed on the Indonesia Stock Exchange. Intellectual capital in this research is measured using the Pulic-Value Added Intellectual Coefficients (VAICTM) model, capital structure is measured by the Debt to Equity Ratio (DER), and the natural logarithm of total assets calculates the firm size. In contrast, healthy age is the years the company has been operating. Return on Assets (ROA) and Return on Equity (ROE) measure the company's financial performance. The sample in this research used a purposive sampling technique. This research uses secondary data from the sample companies' annual financial statements. The data analysis method used in this study is multiple regression analysis of panel data models. The results showed that intellectual capital has a significant positive effect on ROA and ROE, capital, firm size, and firm age do not affect ROA and ROE. Simultaneously, intellectual capital, capital structure, company size, and company age significantly affect ROA and ROE.
The implementation of Green Innovation and Environmental Management Accounting and Impact on Firm Profitability Putra, Pasca Dwi; Harahap, Khairunnisa; Agusti, Ivo Selvia; Zainal, Andri; Thohiri, Roza
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 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.2023.8.2.9654

Abstract

Businesses compete for green innovations that boost profitability while reducing their environmental footprint. The purpose of this study is to determine the impact of green-based innovation and environmental management accounting on the profitability of companies, as measured by the return on assets. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the observation year 2021. The hypothesis is tested using multiple linear regression. Findings show that green innovation and environmental management accounting can increase firm profitability. The implications of the results of this study show the importance of green innovation and environmental management accounting in enhancing firm profitability.
Analysis of Learning Motivation in Mediating The Factors Influencing Accounting Learning Outcomes Afifah, Laela Nur; Utomo, Supri Wahyudi; Styaningrum, Farida
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 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.2023.8.2.9571

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perhatian orang tua, gaya belajar, teman sebaya, disiplin belajar terhadap hasil belajar akuntansi dengan motivasi belajar sebagai variabel intervening. Jenis penelitian yang digunakan adalah pendekatan kuantitatif. Populasi pada kajian berikut mencakup seluruh peserta didik kelas X SMKN 2 Kota Madiun, yang berjumlah 132 siswa. Pengambilan sampel menggunakan teknik sampel jenuh. Analisis data melalui regresi linear berganda dengan SPSS versi 23. Berdasarkan hasil pengujian secara statistik menunjukkan bahwa secara parsial perhatian orang tua berpengaruh positif dan signifikan terhadap hasil belajar, secara parsial gaya belajar berpengaruh positif dan signifikan terhadap hasil belajar, secara parsial teman sebaya berpengaruh positif dan signifikan terhadap hasil belajar, secara persial disiplin belajar berpengaruh terhadap hasil belajar, secara parsial motivasi belajar mampu memediasi perhatian orang tua terhadap hasil belajar, motivasi belajar mampu memediasi gaya belajar terhadap hasil belajar, motivasi belajar mampu memediasi teman sebaya terhadap hasil belajar, dan motivasi belajar mampu memediasi disiplin belajar terhadap hasil belajar.
Bahasa Inggris Abdillah, Pujangga; Gunawan, Szabyna Regytha Aura; Sarasmitha, Citra; Sihwahjoeni, Sihwahjoeni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 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.2023.8.2.9790

Abstract

This study aims to provide a valuable contribution by exploring the moderating effect of audit quality and board gender diversity on the relationship between corporate social responsibility disclosure (CSRD) and corporate tax avoidance (CTA) of Indonesian listed companies. This study used quantitative research by moderated regression analysis (MRA) with the STATA program, and this method used the annual report of firms listed on the Indonesian stock exchange from the 2020-2022 period with a sample of 256 firms. The results showed that CSRD influences CTA as measured by DER. That is, the higher the CSRD made, the more the company can improve CTA. This research shows that audit quality as a moderation variable is proven empirically able to decrease the influence of CSRD on CTA; audit quality has a role in CSR strategy and also shows that BGD as a moderation variable is proven empirically able to increase the influence of CSRD on CTA. Therefore, promoting BGD in corporate decision-making will help the world's leading governments and policymakers achieve Sustainable Development Goals (SDGs).
Tax Avoidance in Islamic Banking: The Prominent Role of Board Director Expertise Fitriana, Vita Elisa; Soleha, Salwa Sabila; Mapuasari, Supeni Anggraeni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 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.2023.8.2.10051

Abstract

This study examines the effect of board director expertise, political connection, and joint audit on tax avoidance. Specifically, a joint audit is the moderating variable in that relationship. This study uses a purposive sampling method where the sample was generated from the Islamic banking industry from 2012 to 2021 with 11 companies. Further, the data was analyzed using the multiple regression method. The results showed that board director expertise could boost the company's tax avoidance practice. The high understanding of directors on accounting, particularly tax regulations, enhances their possibility of using the regulations’ loopholes to decrease the company’s payable tax. This result is highly supported by upper echelon theory, which postulates that the ability of the top management level (i.e., board of director) is created by their experience, value, and personality. Hence, their expertise is sufficient to influence tax avoidance. On the other hand, the remaining variables tested did not show a significant effect. This result highlighted the importance of the company’s consideration in choosing their expertise. Again, the board director's expertise is the most prominent factor instead of political connection and joint audit on tax avoidance.
E-FILING REPORT: IS PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, TRUST, AND PERCEIVED RISK INFLUENCING THE INTENTION TO USE THE SYSTEM Zainavy, Shafa Fadia; Pratama, Bima Cinintya; Fakhruddin, Iwan; Pandansari, Tiara
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 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.2023.8.2.10162

Abstract

This research was conducted to discover the effect of performance expectancy, effort expectancy, trust, and perceived risk toward intention to use. This research concerns using e-filing as an annual income tax reporting system at the KPP Pratama Purwokerto. This study utilized the population of e-filing users to report annual income taxes by spreading a research questionnaire completed by 200 users. The answers are processed by SMART PLS multiple regression using descriptive statistics, outer model testing (convergent validity, discriminant validity, combined reliability), inner model testing (r-squared, f-squared), and hypothesis testing, suitable methodologies for this study. Multiple regression analysis showed a positive correlation between intention to use, performance expectancy, effort expectancy, and trust. The easiness of the system, accessibility, an impression of trust in the system and the government, and beneficial help for taxpayers in implementing the tax reporting system contribute to the positive effect of performance expectancy, effort expectancy, trust, and perceived risk. Due to the emergence of fear, anxiety, and uncertainty in using the internet and the system as a medium for reporting annual individual tax returns through E-Filing, perceived risk negatively affected the intention to use.

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