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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 Relationship Between Independent Commissioners, Corporate Social Responsibility, Leverage & Cash Flow Operations on Earnings Persistence with as Moderator Factor Audit Quality: Metod Scoping Riview Ediyanto, Trijoko; Suratno, Suratno
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2700

Abstract

Based onhe twenty-three previous studies. There are some possibilities for futher research to explore some other alternative factor for antencedent and consequent factors on earning persistence. There are various sectors of industry as observation subject to be explored more in-dept. There are many possibilities to be explored about the earnings persistence
The Effect of Green Investment, Corporate Social Responsibility, and Good Corporate Governance on Green Company Value Mediated by Return on Investment Gunawan, Salsabila Nadhifa; Sembiring, Ferikawita; Paramita, Santi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2705

Abstract

Increasing company value indicates an increase in the company's share price on the stock exchange, which reflects the welfare of investors as company owners and capital owners. This research aims to analyze the influence of green investment, corporate social responsibility and good corporate governance on the green environment. company value with return on investment as a mediating variable (intervention). The research method used is a quantitative method. Data analysis used the path analysis method with E-VIEWS 12 data processing software. The sampling technique used the purposive sampling method. The number (size) of the sample consists of 16 companies (cross-section data) for 4 years (time series data), quarterly from 2020 to 2023. The combination of cross-section and time series data is a type of panel data which produces 192 data.The results of the research show that corporate social responsibility and good corporate governance as measured by independent commissioners, managerial ownership and institutional ownership can have a positive influence on the value of green companies which is mediated by return on investment as an intervening variable, but green investment does not can have a positive influence. The effect on green company value is mediated by return on investment as an intervening variable.
The Impact of Green Accounting, Carbon Emission Disclosure, and Environmental Performance on Mining Companies’ Valuation Surianti, Meily; Sibarani, Angie Gracia; Sibarani, Jojor Lisbet; Ginarti, Cahyo; Gultom, Selfi Afriani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2707

Abstract

This examines and evaluates how green accounting, carbon emission disclosure, and environmental performance affect the valuation of mining companies that are listed on the IDX. agency administrations contribute to growing the employer's esteem, which causes herbal harm because of the enterprise's types of trade. Auxiliary data from mining organizations' annual reports and preservation reports, along with related environmental and forest carrier tests for the years 2021–2023 are the sources of information used in this observation. The research strategy used a purposive check, so that forty-five perceptual information had been obtained from 15 companies. The look at become carried out the use of a multivariate actual research with the SEM-PLS approach and the assist of the clever-PLS software. The study's findings indicate that while carbon emissions have a high-quality impact on goodwill, herbal execution has a fantastic impact on goodwill, and green accounting has a negative effect.
Earnings Management Practices in Indonesia: Before and During COVID-19 Mala, Nisrina Nuril; Purwanto, Agus
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2708

Abstract

The purpose of this study is to compare earning management practices in manufacturing company before and during COVID-19 pandemic. The study use 495 manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2022 as sample. Earning management are compared between 2017-2019 (prepandemic year) and 2020-2022 (pandemic year). Wilcoxon Signed Ranks Test are performed to compared between prepandemic year and pandemic year. The finding show that earnings management before COVID-19 is different from earning managements during COVID-19. There was a significant increasing discretionary accruals from 2017 to 2022, suggesting the firms engaged in more income increasing strategy to reported earnings at the pandemic year. The existence of the COVID-19 pandemic motivate management to do the earnings management. This study explores the consequences of the pandemic to earning management activity also enriches accounting research on economic crisis.
When the Market Daily Volatility is High During 2021- 2023, is there Any Herding Behavior on the Indonesia Stock Exchange? Zulhelfi, Zulhelfi; Novianty, Rina
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2709

Abstract

Herding behavior is one of the phenomena that is often researched and studied in the capital market, especially in stock trading. Herding behavior is an investor attitude where investors do not take into account the information available but rather follow market trends and other investors decisions in buying and selling stocks. This study was conducted to observe herding behavior on the Indonesia Stock Exchange when daily market volatility is high during 2021-2023. Herding is expected to be more pronounced during periods of extreme market conditions, which are characterized by increased uncertainty and significant market fluctuations (volatility). High stock price volatility indicates unusual supply and demand characteristics of stocks in the capital market. Over the past century, stocks have typically moved less than 1 percent up or down in daily trading. Therefore, herding behavior is observed when the daily volatility of the market is out of the ordinary, namely when market volatility rises or falls above 1%. In this study, market volatility is represented by the Jakarta Composite Index (JCI). The object of research is grouped into three parts: large capitalization stocks represented by constituents of the IDX30 index, small and medium capitalization stocks represented by constituents of the PEFINDO25 index, and the combined constituents of the two indices. The method used in this study uses the cross-sectional absolute deviation (CSAD) to find the return dispersion value of the various stock capitalization's and then see its relationship with market returns using multiple linear regression analysis. The results of this study indicate that no herding behavior was found in the three research groups. This means that investors on the Indonesia Stock Exchange during the observation period acted rationally in making investment decisions.
The Impact of External Locus of Control, Professional Commitment, and Acceptance of Client Explanations on Premature Audit Sign-Off Among Public Auditors: The Moderating Role of Time Budget Pressure Sugiyarto, Sugiyarto; Hastuti, Theresia Dwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2710

Abstract

Auditors hold a critical role in providing objective assessments of financial statement accuracy and fairness. However, audit integrity faces challenges, notably premature sign-off, which risks compromising audit validity and potentially leading to inaccurate financial statements that affect stakeholders. This study examines factors influencing premature sign-off, specifically external locus of control, professional commitment, and a tendency to readily accept client explanations, with time budget pressure as a moderating variable. Using survey data from 72 auditors in Semarang public accounting firms, hypotheses were tested through multiple regression and moderation analysis. Findings reveal that external locus of control and readily accepting client explanations positively influence premature sign-off, while professional commitment has a significant negative effect. Time budget pressure significantly moderates the relationships between external locus of control and professional commitment with premature sign-off, though it does not significantly affect the relationship with readily accepting client explanations. These insights enhance understanding of auditor behavior and audit quality.
The Infuence of Leverage and Sales Growth on Financial Distress Fithri, Elissa; Januarty, Tamy Ali
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2712

Abstract

In a dynamic global business environment, companies face enormous challenges to remain competitive and relevant. To achieve the goals of profit maximization and stable growth, companies need to focus on innovation, customer satisfaction and efficient operational management. In this context, financial distress poses a serious threat to the company's continuity, which can lead to bankruptcy if not handled properly. This study aims to measure how much Leverage and Sales growth affect Financial Distress in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2023. In this study, Leverage is proxied by the Debt to Equity Ratio, this research uses descriptive and verification data analysis methods with a quantitative research type. The population in this study amounted to 51 companies, using purposive sampling method and obtained a sample of 10 companies. The classic assumption analysis technique, the coefficient of determination, hypothesis testing using the t-test and F-test and processing tools using Eviews 12. Based on partial testing, it shows that Leverage has a negative effect on Financial Distress, and Sales Growth has no effect on Financial Distress, then for simultaneous testing it shows that Leverage and Sales Growth together have an effect on Financial Distress.
The Influence of Total Quality Management and Reward System to Managerial Performance Sudarmadi, Dedy; Satyawisudarini, Inne; Maulina, Rena
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2713

Abstract

Managerial performance can be understood as a system that is important for the success of a business or non-business organization. The achievement of an organizational success is inseparable from the role of the manager. Aims to produce the final result in accordance with company goals. Integrated Quality Management and Reward System are factors that can affect managerial performance. The purpose of this study was to determine the effect of Integrated Quality Management and reward systems on managerial performance at PT. Raya Consult. This research was conducted using a survey method by distributing questionnaires to the population with statistical data processing using SEM-PLS The results of this study indicate that: (1) Total Quality Management has an effect on managerial performance, (2) the reward system has an effect on managerial performance.
The Effect of Financial Performance on Stock Price Changes in Financial Sector Companies Listed on the Indonesia Stock Exchange Dwiyanti, Heni; Imronudin, Imronudin
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2716

Abstract

Stock price fluctuations reflect market reactions to various factors, including company financial performance, economic conditions and investor sentiment. Understanding these factors is important for making better investment decisions. This study seeks to analyze the effect of financial performance on fluctuations in stock prices. Financial performance is assessed by the Debt-to-Equity Ratio (DER), Dividends Per Share (DPS), Earnings Per Share (EPS), and Dividend Payout Ratio (DPR). This study's population consists of financial sector enterprises listed on the Indonesia Stock Exchange (IDX) in 2023. A sample of 31 companies was obtained by purposive sampling. The data analysis employed multiple linear regression, the coefficient of determination, F-test, T-test, as well as classical assumption tests, all done using Eviews14 software. The data analysis results indicate that DER exerts a negative and minor influence on stock price fluctuations, but EPS, DPS, and DPR demonstrate a positive, also a substantial impact on stock price variations.
Moderating Profitability Through Corporate Social Responsibility for Tax Avoidance in Manufacturing Companies Wardani, Dewi Kusuma; Sarini, Nyoman
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2725

Abstract

The aim of this research is to find out how the negative influence of Corporate Social Responsibility (CSR) on Tax Avoidance is moderated by Profitability. This research discusses how manufacturing companies listed on the Indonesia Stock Exchange (BEI) avoid tax. This research is quantitative because it will process numerical data. The research objects are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) for 5 years, namely from 2017 to 2021, consisting of basic industry, miscellaneous industry and consumer groups. Annual financial reports from manufacturing companies for five years from 2017-2021 will be the main data in this research. The research results show that Corporate Social Responsibility has a positive influence on tax avoidance, and the moderating variable profitability can have a negative influence on Corporate Social Responsibility on tax avoidance.

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