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INDONESIA
JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Published by Politeknik Negeri Batam
ISSN : 25489925     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.
Arjuna Subject : -
Articles 223 Documents
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Leverage as Moderation on the Effect Firm Size, Managerial Ownership and Conflict of Interest on Accounting Conservatism Nadia Amanda Putri; Rizka Destiana
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11523

Abstract

This study examines how firm size, managerial ownership, and conflict of interest influence the application of accounting conservatism, with leverage as a moderating variable. The population studied comprised 125 manufacturing companies in the non-cyclical consumer sector, listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Using purposive sampling, 41 companies were selected, yielding 2025 units of analysis. The food and beverage sector was chosen for its stable demand, despite challenges such as strict regulations, fluctuations in raw material prices, and growing health and sustainability awareness. The analytical tools used to test the hypotheses were multiple regression and moderating-variable regression analyses in IBM SPSS 26. The results of the study indicate that firm size, managerial ownership, and conflict of interest do not affect accounting conservatism. Leverage is unable to moderate the relationship between firm size and managerial ownership on accounting conservatism. However, leverage moderated the effect of conflict of interest on accounting conservatism, weakening it. The results of the study indicate that firm size, managerial ownership, and conflict of interest do not affect accounting conservatism. Leverage is unable to moderate the relationship between firm size and managerial ownership on accounting conservatism. However, leverage can moderate the effect of conflict of interest on accounting conservatism, thereby weakening it. The results of this study indicate that a larger size does not guarantee that a company will apply the principle of conservatism. Managerial decisions and internal company policies often have a greater influence than size. Managerial ownership also cannot explain how accounting conservatism is applied, because low managerial ownership makes managers less conservative in preparing financial statements. Company managers currently receive bonuses because of their sense of ownership of the company, not only because of increased profits. A conflict of interest within the company does not always affect accounting conservatism, depending on specific conditions. When a company has low debt, management may feel freer to make more optimistic decisions because they do not face financial pressure from creditors, thereby reducing conflicts of interest.
The Influence of Village Fund Use on the Welfare of the Bintuas Village Community, Mandailing Natal Regency: With Transparency as a Moderating Variable Asmiannur, Asmiannur; Tambunan, Khairina; Syafina, Laylan
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and determine the effect of the use of Village Funds on community welfare and to examine the role of transparency as a moderating variable in the relationship. This study uses a Quantitative research type with an Associative Causal Approach. The data source comes from Primary Data with Data Collection Techniques using questionnaires distributed via Google Forms. The population of this study is the community of Bintuas Village, Natal District, Mandailing Natal Regency, totaling 1,136 people, the sampling technique used was the Purposive sampling method using the Slovin formula with an error rate of 10% so that a sample of 91.90 was obtained which was rounded up to 92 respondents. Data analysis used to process the data of this study is Using Moderated Regression Analysis (MRA) with the help of the SPSS 26 program. The results of this study indicate that the use of village funds has a positive effect on community welfare. Transparency is proven to significantly moderate the relationship. An interesting finding is the negative direction of moderation, which indicates that a high level of transparency actually weakens the strength of the positive influence of the use of village funds on welfare. This is interpreted as a trade-off between the demands of formal accountability of high transparency, weakening the agility that has a direct impact on village spending.
The Influence of Technology Use, Perceived Ease of Use and Facilitating Conditions on Stock Investment Decisions in the Sharia Online Trading System (SOTS) (Case Study of UINSU Medan Students) Manik, Alfia Rahman; Soemitra, Andri; Harahap, Muhammad Ikhsan
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The growing public interest in Sharia-compliant investments has driven the need to utilize technology that facilitates access to the capital market. One emerging innovation is the Sharia Online Trading System (SOTS), a digital-based Sharia-compliant stock trading platform designed to help Muslim investors transact in accordance with Sharia principles. However, its use still garners less than favorable public perception, primarily because the system is still integrated with conventional mechanisms. This study aimed to determine the influence of Technology Use, Perceived Ease of Use, and Facilitating Conditions on stock investment decisions through SOTS. The method used was a quantitative approach with a causal associative approach. The study sample consisted of 85 active SOTS student users selected through purposive sampling based on specific criteria. Data were collected online using a Likert-scale questionnaire. The results of multiple linear regression analysis showed that the three independent variables simultaneously had a significant influence on stock investment decisions, with a coefficient of determination (R²) of 0.745. Partially, Technology Use was the most dominant variable compared to the other variables. These findings confirm that the success of investing through Sharia-compliant digital platforms depends not only on the quality of the technology used, but also on the perceived ease of use of the system and the available infrastructure support. Therefore, system development and education for potential investors are crucial steps to increase public participation in Sharia-compliant stock investing in the digital era.

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