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Muhamad Iqbal Adrian, S.Ak
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JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Published by Universitas Langlangbuana
ISSN : 25500732     EISSN : 26558319     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, Agustus, Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 549 Documents
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The Implementation of Asean Corporate Governance Scorecard on the Consumer Goods Industry: The Case of PT Unilever Indonesia Tbk. and PT Indofood Sukses Makmur Tbk. Ilyasa, Raihan; Nurkholis, Nurkholis
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2210

Abstract

Global economic outlook is increasingly worrying due to war, crisis and pandemic. During globalization, several countries are integrated to compete to develop and formulate economic areas that can compete and have selling points in the world market. ASEAN then formed a forum called the ASEAN Capital Market Forum (ACMF). In this forum, the ASEAN Corporate Governance Scorecard (ACGS) was created with the hope that it could be a solution to implementing Good Corporate Governance practices and increasing information transparency to the public. This research aims to analyze the implementation of the ACGS criteria in the two consumer goods companies that is included in the 50 companies with the largest capitalization in Indonesia, namely PT Unilever Indonesia Tbk. and PT Indofood Sukses Makmur Tbk. This research uses a qualitative method. The data analysis technique used is document content review. The data analysis procedure was carried out by classifying data and calculating weights using formulas for knowing the condition of ACGS implementation in each company. The result shows that implementation of the ASEAN Corporate Governance Scorecard which has been carried out at PT Unilever Indonesia Tbk. acquires a 80.7 score, while at PT Indofood Sukses Makmur Tbk. acquires a 62.6 score.
The Effect of Financial Distress, Audit Opinion, Management Turnover, and Profitability on Auditor Switching Apriliani, Ribka; Nurkholis, Nurkholis
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2211

Abstract

This research aimed to provide empirical evidence regarding the effect of financial distress, audit opinion, management turnover, and profitability on auditor switching in the manufacturing sector companies listed on the Indonesian Stock Exchange (IDX). The research uses logistic regression analysis considering that the dependent variable is dichotomous. The data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange. Data on this study were collected using purposive sampling from 39 manufacturing companies with the observation period from 2018 to 2021. The result of the study shows that financial distress and audit opinion affect auditor switching, while management turnover and profitability do not affect auditor switching.
The Effect of Internal Audit on the Quality of Financial Reports at PT PLN (Persero) Astuti, Ayi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2231

Abstract

This research is aim to know influence of assessment of internal audit performance to internal control system, influence of applying of internal audit to internal control system, and influence of assessment of performance and applying of internal audit both of internal control system. The research has been done by questionnaires internal auditor. The respondent are auditor’s who worked in company of bankings residing in Bandung 45 responders. To analyze data researcher used SPSS 20 Version. Partially, internal audit performance and internal audit applying variable have influence significance of internal control system.
The Factors that Influence Earnings Management: Evidence on Basic Materials Sector Kurnia, Kurnia; Dary, Putri Wulan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2247

Abstract

Earnings management is an action to modify accounting records so that there is intervention in the financial statements while complying with applicable accounting standards. This study aims to determine the relationship between earnings management with tax incentives, tax avoidance, and financial distress in basic materials sector companies listed on the Indonesia Stock Exchange for the period 2016 – 2021. This research can suggest the companies or investors regarding the factors that influence earnings management practices in a company so that it can be more efficient in making business decisions in order to maintain the stability of the company. The sample selection technique in this study used purposive sampling. The resulting samples were 13 companies and 78 observational data. The analysis technique used is panel data regression using Eviews 12 software. The results show that tax incentives, tax avoidance, and financial distress simultaneously affect earnings management. Partially tax incentives have a negative influence on earnings management, while tax avoidance and financial distress have a positive influence on earnings management.
The Effect of Firm Size and Profitability on Audit Delay Mediated by Audit Quality Syaula, Ersyi; Yazid, Helmi; Taqi, Muhamad
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2250

Abstract

This study aims to determine the effect of firm size and profitability on audit delay which is mediated by audit quality, and to determine whether audit quality can mediate the relationship between firm size and profitability on audit delay. The type of research used is quantitative. The number of samples in this study were 46 companies. The data collection technique uses secondary data in the form of annual financial reports for the manufacturing sector for the 2017-2021 period which are listed on the Indonesia Stock Exchange. The analysis technique uses SEM-PLS analysis. Company Size and Profitability have an effect on Audit Delay. As well as audit quality can mediate the relationship between Firm Size and Profitability on Audit Delay.
Black-Scholes Model and Binomial Model Tests on Nvidia Stock Option Contracts Dewi, Andrieta Shintia; Sari, Maya; Sastika, Widya; Afifah, Nurul; Pawitra, Mohammad Tyas; Wibowo, Lili Adi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2251

Abstract

In order to invest, investors can purchase a number of shares. The characteristics of stocks are high risk/high return and low risk/low return. Stock price volatility is a measurement of how quickly and in a short period of time stock prices can rise or fall (fluctuate). With the advent of derivative instruments, specifically options, risk can be reduced in several ways. A contract known as an option grants its owner the right, but not the duty, to sell or acquire a specific quantity of the underlying asset at a specified price at a specific point in the future. Methods for calculating option prices in derivative instruments is the Binomial option model and the Black Scholes option model. The aim of this research to determine the accuracy of the Black Scholes compared with the Binomial in predicting call option shares of Nvidia Coorporation (NVDA) on the due date of 1 month, 2 months, and 3 months, using data price daily and call option which at 17 sample from January 2022 to May 2023. To determine the accuracy use price absolute error comparisson between the Black Scholes and the Binomial was conducted. In result the Black Scholes model is more accurate than the Binomial.
The Effect of Tax Planning and Deferred Tax Charges on Earning Management Nabila, Dhea Hasna; Herdianty, Selly
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2252

Abstract

This study wants to find out whether tax planning affects earnings management, whether deferred tax expenses affect earnings management, and whether tax planning and deferred tax expenses simultaneously affect earnings management. Through a quantitative approach, explanatory research is used. In determining the sample, the authors used purposive sampling with a population of up to 156 companies and a sample of 42 manufacturing company data listed on the Indonesia Stock Exchange during 2017-2019. The secondary data is in the form of annual financial reports of manufacturing companies obtained through the official website of the Indonesia Stock Exchange, the company's official website, and other sources. The data collection method is the method of literature study and documentation. The analysis techniques are the classical assumption test, descriptive statistical analysis, multiple linear regression analysis, analysis of the coefficient of determination, analysis of the correlation coefficient, and hypothesis testing. The results of this study show 1) partially tax planning has a significant effect on earnings management, 2) partially deferred tax expense has a significant effect on earnings management and 3) simultaneously tax planning and deferred tax expense have a significant effect on earnings management.
Benefits of Accounting Information Systems to Improve Service Quality at Regional General Hospital (RGH) dr. Agoesdjam Ketapang District Haryaningsih, Sri; Elyta, Elyta; Nikodimus, Nikodimus; Apriyanto, Dhidik
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2268

Abstract

This study aims to analyze the benefits of accounting information systems in improving service quality at the regional general hospital (RGH) dr Agoesdjam in Ketapang Regency. Accounting Information Systems in the current era serve as a source of information that presents financial reports on the company's performance over a period to both internal and external stakeholders. The research methodology employed in this study utilizes questionnaires, with primary data collected through the reception or responses of the respondents (sample). The survey was conducted by distributing questionnaires to 52 selected samples, chosen based on considerations that the samples adequately represent the characteristics of the entire population. The findings of this research indicate that the benefits of accounting information systems contribute to enhancing service quality at the regional general hospital (RGH) dr Agoesdjam in Ketapang Regency. The accounting information system plays a role in improving the quality of services by facilitating the timely completion of hospital administration tasks for both inpatient and outpatient services. The accuracy and speed of service provision reduce patient waiting times. The system is responsive in providing fast services, offering clear procedures, and presenting information to inpatients and outpatients in an easily understandable manner. In summary, the study underscores the pivotal role of accounting information systems in elevating the quality of services at the regional general hospital. The system enhances the efficiency of hospital administration, resulting in more accurate and prompt services, thereby minimizing patient wait times. The responsiveness of the system in delivering services and providing clear information contributes to the overall improvement in service quality at the hospital.
Does Cash Holding, Intellectual Capital, Gender Diversity of the Board of Directors Affect Firm Value? Anggraini, Aulia Kus; Lestari, Tri Utami
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2272

Abstract

The purpose of this research was to determine the relationship between firm valuend cash holdings, intellectual capital, and gender diversity on the board of directors. Companies in the non-cyclical consumer sector that are listed on the Indonesia Stock Exchange (IDX) for the years 2017 through 2021 make up the study's population. Purposive sampling was utilised in the sample selection for this research, resulting in the collection of 18 firms with five years and 90 data observations. The findings of hypothesis testing reveal that firm value is influenced by cash holdings, intellectual capital, and the gender diversity of the board of directors. A favourable impact on firm value is partially provided by intellectual capital and the gender diversity of the board of directors. Cash Holding has little impact on a firm value, though. Future researchers is suggested to reexamine the cash holding variable based on the research findings since the variable in this study had no impact on firm value.
The Effect of Corporate Social Responsibility (CSR) Disclosure and Firm Size on Earnings Management Nggebu, Carolline Mathilda; Rahman, Aulia Fuad
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2275

Abstract

A company’s profit is usually presented on an accrual basis. However, this accrual basis provides flexibility for management to choose the accounting methods used. There are many examples of earnings management practices in Indonesia. Corporate social responsibility (CSR) can be one way to overcome earnings management even whem firm size partialy has a positive impact on earnings management. The study aims to quantitatively analyze the impact of corporate social responsibility disclosure and company size on the revenue management of Indonesian Stock Exchange-listed banking companies from 2019 to 2021. This study uses literature research and documents to collect secondary data from annual corporate reports published on the official website of the Indonesia Stock Exchange. This population consists of 47 emitters, from which he selects 29 samples of his emitters using targeted sampling methods according to characteristics determined by researchers. Descriptive statistical analysis and regression results for panel data indicate that corporate social responsibility is not a determinant of revenue management, but firm size.

Page 42 of 55 | Total Record : 549

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