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[NPL sebagai Pemoderasi Faktor-Faktor yang Mempengaruhi Audit Delay ]]>
<![CDATA[Selvia Yunita]]>;
<![CDATA[Indah Anisykurlillah]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2020.5.2.3750
<![CDATA[This study aims to analyze the factors that influence audit delay in banking companies with the variables of management performance level, liquidity, complexity of company operations and reputation of audit firm with non-performing loans as moderating variables. The population in the study amounted to 43 banking companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling was carried out by purposive sampling method which resulted in 28 samples during the 5 years of the study with a total of 140 units of analysis. The data analysis method uses moderation regression of absolute value difference. The results show that the level of management performance and KAP reputation have a negative effect on audit delay, while the liquidity and complexity of company operations have no effect on audit delay. Then non-performing loans are able to weaken the level of management performance, but are not able to weaken the liquidity and complexity of the company's operations due to audit delay. The conclusion in this study is that the higher the level of management performance, the shorter the audit delay, so the possibility of delay in audit reports is less likely]]>
<![CDATA[ANALISIS IMPLEMENTASI AUDIT PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Puja Lestari]]>;
<![CDATA[Dewi Susilowati]]>;
<![CDATA[Wahyudin Wahyudin]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2020.5.1.3138
<![CDATA[This study aims to analyze the suitability of audit practices in Islamic Banking with existing auditing standards in Indonesia. The unit of analysis in this study is the state-owned Sharia Commercial Bank, namely PT. Bank Syariah Mandiri and privately owned, namely PT. Bank Muamalat Indonesia Tbk. This research uses qualitative methods, using case studies. Data collection was obtained by conducting interviews and analyzing annual reports from 2015 to 2017. The results showed that the audit framework, audit scope, audit quality, audit charter, audit process, and reporting requirements conform to appropriate auditing standards in Indonesia. This study found facts related to sharia auditing in terms of qualified human resources in terms of knowledge of sharia auditing and principles.]]>
<![CDATA[THE EFFECT OF QUALITY OF INTERNAL AUDIT AND EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS ON GOOD CORPORATE GOVERNANCE IN FINANCE COMPANIES ]]>
<![CDATA[Edwin Theo Mangasih]]>;
<![CDATA[Margani Pinasti]]>;
<![CDATA[Icuk Rangga Bawono]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2020.5.1.2723
<![CDATA[The purpose of this research is to analyze the effect of quality of internal audit and the effectiveness of internal control system to corporate governance in finance companies. Quality of internal audit was measured by performance, competency and objectivity. The effectiveness of internal control system was measured by control environment, risk assessment, control activities, information and communication and monitoring. The last variable is good corporate governance was measured by corporate governance framework, protection of shareholders, role of stakeholders, transparency of information and roles and responsibilities of the board of commissioners and board of directors. There were 30 finance companies that become a sample in this research. This study used multiple linear regression as the method of analysis. The result of this research indicated that (1) The quality of internal audit has a positive effect on good corporate governance variable and (2) The effectiveness of internal control system has a positive effect on good corporate governance variable. The result of this research gives implication for internal parties must maintain and improve the existence of the quality of internal audit and the effectiveness of internal control system to achieve a more optimal GCG implementation in company operations. The second implication is for government is expected to be more active in monitoring the activities of finance companies, especially in terms of corporate governance.]]>
<![CDATA[THE THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, LEVERAGE, AND FREE CASH FLOW ON EARNINGS MANAGEMENT ]]>
<![CDATA[Rifda Nadifah]]>;
<![CDATA[Poppy Dian Indira Kusuma]]>;
<![CDATA[Triani Arofah]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2020.5.1.3028
<![CDATA[This study aims to determine the effect of CSR Disclosure, Leverage, and Free Cash Flow on profit management. The population in this study was manufacturing companies in the food and beverage sector which were listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. Sampling was carried out using a purposive sampling method, and the number of samples used in the study was 26 data of food companies and drinks. Based on the results of research and data analysis using SPSS shows that: (1) CSR disclosure does not affect earnings management, (2) Leverage does not affect earnings management, and (3) Free cash flow does not affect earnings management. The results of this study imply that CSR disclosure is not the only indicator that is considered by investors. Investors may pay more attention to the company's prospects in the future along with the performance of the company. It is expected that companies can pay more attention to social responsibility as an effort to establish policies in promoting a balance between company profits and the benefits of society as a whole. Besides, in conditions where leverage and free cash flow are high, managers do not always think to undertake earning management to overcome the problems. Managers may consider the reversal impact after the earning management which may give a more negative impact on the company.]]>
<![CDATA[REAKSI PASAR MODAL INDONESIA TERHADAP COVID-19 SEBAGAI PANDEMI GLOBAL (Studi Empiris pada Perusahaan yang Terdaftar pada Indeks LQ45 tahun 2020) ]]>
<![CDATA[Novi Syaifatun Kamala]]>;
<![CDATA[Muhammad Andryzal Fajar]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2020.5.2.3507
<![CDATA[This study aims to obtain empirical evidence of the absence of an average abnormal return, average volume trading activity, and bid-ask spread of stocks in the period around the event of the COVID-19 announcement as a global pandemic. The statement of the COVID-19 as the global pandemic of the World Health Organization (WHO) made the Indonesian capital market touch the lowest point at the level of 4,929.56. This study used the event study with the windows period for 11 days, which was five days before the announcement, the day of the announcement, and five days after the announcement. This type of research was a quantitative research using secondary data of the stock daily data obtained from the official website of the Indonesia Stock Exchange at www.idx.co.id and also some other sites that support such as Yahoo Finance. Sampling techniques used were purposive sampling and as many as 44 companies that meet data completeness criteria. The data analysis technique used was a non-parametric t-test using the Wilcoxon Signed-Rank test. The results of this study show that there is a difference in Average Abnormal Return in the period t-5 & t+5, t-4 & t+4, t-2 & t+2, and t-1 & t+1. The Average Trading Volume Activity indicates there is no significant difference in all periods of observation between before and after the announcement. Meanwhile, the Bid-Ask Spread shows a significant difference before and after the announcement in all periods for 11 days of observation.]]>
<![CDATA[PENGARUH TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS TUGAS AUDIT TERHADAP PERILAKU REDUKSI KUALITAS AUDIT ]]>
<![CDATA[Manatap Berliana Lumban Gaol Berliana Lumban Gaol]]>;
<![CDATA[Adanan Silaban]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2020.5.2.4044
<![CDATA[Tujuan utama penelitian ini yaitu menguji dan menganalisis pengaruh: tekanan anggaran waktu terhadap perilaku reduksi kualitas audit. Kompleksitas tugas audit terhadap perilaku reduksi kualitas audit. Tekanan anggaran waktu terhadap perilaku reduksi kualitas audit. Model perilaku reduksi kualitas audit ini dibangun dan diuji berdasarkan hasil-hasil penelitian terdahulu, literatur stres kerja, teori proses transaksional. Penelitian dilakukan dengan metode Survei. Sampel dalam penelitian ini adalah 240 auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Indonesia. Metode pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling dengan kriteria judgment sampling. Metode Analisis data adalah model persamaan struktural dengan bantuan program AMOS Versi 22. Metode ini dipilih karena kemampuan teknik structural equation modeling untuk menilai dan memperbaiki measurment error yang tidak dapat dilakukan oleh prosedur yang lain. Pengujian Moderated Structural Equation Modeling (MSEM) dengan metode Ping. Metode Ping lebih sederhana dalam melakukan estimasi pengaruh moderating pada SEM. Temuan yang dapat dirangkum berdasarkan hasil analisis data dan pengujian hipotesis, diuraikan sebagai berikut. Tekanan anggaran waktu berpengaruh positif dan signifikan terhadap perilaku reduksi kualitas audit. Berikutnya, kompleksitas tugas audit berpengaruh positif dan signifikan terhadap perilaku reduksi kualitas audit.]]>
<![CDATA[FINTECH DAN E COMMERCE UNTUK MENDORONG PERTUMBUHAN UMKM DAN INDUSTRI KREATIF ]]>
<![CDATA[Nefo Indra Nizar]]>;
<![CDATA[Iman Lubis]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2020.5.1.3140
<![CDATA[Tujuan Penelitian ini untuk menggali lebih dalam mengenai peran fintech dan e-commerce terhadap pertumbuhan UMKM dan Industri Kreatif melalui penilaian e-bisnis model pada Modalku dan Blanja .com dalam mendorong pertumbuhan UMKM dan industry kreatif. Metode yang digunakan adalah studi pustaka dengan melakukan beberapa paparan mengenai kebijakan, prosedur, pelaksanaan dan evaluasi untuk platform Modalku (fintech) dan Blanja.com (e-commerce). Hasil yang didapat adalah kebijakan pemerintah mendukung dan mempermudah terbentuknya platform fintech dan e-commerce, prosedur perusahaan yang menjaga kerahasiaan dan keamanan untuk e-commerce dan kepastian hukum di fintech mendukung amannya penggunaan platform tersebut. Pelaksanaan yang dilakukan yang diukur dengan empat kriteria yaitu infrastructure management, product innovation, customer relationship, dan financial aspect sangat membantu UMKM dan Industri kreatif untuk mendapatkan dana dan menyalurkan produk ke pasar.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[IRIANING - SUPARLINAH]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2020.5.2.3512
<![CDATA[Abstract Good corporate governance (GCG) is implemented by companies in order to achieve financial performance, one of which is measured by company profitability. Investors pay more attention to this profitability in making price decisions and the expected returns. This study aims to analyze the effect of the GCG structure, which includes institutional ownership, managerial ownership, the proportion of independent commissioners and the proportion of the audit committee on stock returns with profitability as the mediating variable. Purposive sampling was carried out to select stocks that were included in the trade, service and investment sectors listed in 2018. Data from 38 companies were analyzed by regression analysis. From the research it is concluded that profitability mediates the effect of good corporate governance on stock returns. There is no proven direct effect of GCG on stock returns. As an implication; Investors are generally interested in examining the company's profitability, in this case return on assets. Profitability (ROA) is also a reflection of good corporate governance implemented by the company. From several GCG indicators, the proportion of independent commissioners has an effect on company profitability. Indeed, the board of commissioners is responsible for ensuring the implementation of good corporate governance and control to achieve optimal company performance.]]>
<![CDATA[FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY) ]]>
<![CDATA[Thiya Septriana]]>;
<![CDATA[Puji Lestari]]>;
<![CDATA[Dona Primasari]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2020.5.1.3141
<![CDATA[This research aims to determine the effect of variable Level Education, Socialization of SAK ETAP, Business Scale, and Business Age on Understanding and Use of SAK ETAP at Getuk Goreng entrepreneurs in Banyumas Regency. The sample in this study amounted to 54 entrepreneurs of Getuk Goreng in Banyumas Regency by using the census method, which is to take a sample of the population. The Theories used in this research are Human Capital Theory and Unified Theory of Acceptance and Use of Technology (UTAUT). The data collection in this research was taken by distributing questionnaires, which the process by visiting directly the place of Getuk Goreng business and submitting the questionnaire that was compiled. The results obtained from the field will be analyzed using the Validity & Reliability Test, Classic Assumption Test, Multiple Linear Regression Test and this test is processed with SPSS application. The results of research that have been obtained show that the variable Socialization of SAK ETAP and Business Scale have a positive effect on the understanding and use of SAK ETAP while, the other variables are Level Education and Business Age do not affect the understanding and use of SAK ETAP.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Keberlangsungan UMKM di Kabupaten Banyumas Pada Masa Pandemi Covid 19 ]]>
<![CDATA[Ade Novianti Azhar]]>;
<![CDATA[Triani Arofah]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2021.6.1.4063
<![CDATA[This study aims to determine the effect of financial literacy, use of e-commerce, product innovation, and readiness to change on the sustainability of MSMEs during the Covid-19 pandemic. The sampling technique used purposive sampling with a sample size of 100 MSME actors in Banyumas Regency. The data analysis technique used in the study was multiple regression analysis. The results of this study indicate that: (1) financial literacy has a significant effect on the sustainability of MSMEs; (2) the use of e-commerce has a significant effect on the sustainability of MSMEs; (3) product innovation has no effect for the sustainability of MSMEs; (4) readiness to change has no effect for the sustainability of MSMEs during the Covid-19 pandemic. The implication of this research is that an understanding of financial literacy will help business actors see their financial condition and assist in making the right decisions, especially during this pandemic, so that it will help business actors maintain their business continuity. The use of e-commerce helps business actors reach a wider market, especially during this pandemic, where shopping is mostly done online, so the use of e-commerce will maintain business stability and maintain business continuity.]]>
