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ACCRUALS (Accounting Research Journal of Sutaatmadja)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26145286     EISSN : 26150409     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol 6 No 02 (2022): Accruals Edisi September 2022" : 9 Documents clear
THE EFFECT OF FREE CASH FLOW, DEBT POLICY AND PROFITABILITY ON DIVIDEND POLICY Sri Mulyati; Sopyan Yahya
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.949

Abstract

The purpose of this research is to find the effects of free cash flow, leverage, and profitability on dividend policy. This research uses a sample of 18 LQ 45 companies registered in BEI 2019-2020. The method used is purposive sampling. Hypothesis testing in this research uses multiple linear regression analysis. The result of this research shows free cash flow significantly affects the dividend policy. While leverage and profitability have no effect on dividend policy.
IMPACT OF FINANCIAL RATIOS ON THE SHARE PRICE OF A CONSUMER GOODS INDUSTRY COMPANY Aurora Angela; Endah Purnama Sari; Livia Yonathan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.932

Abstract

It is essential that investors have proper financial knowledge for each of their business decisions. One of the ways is to achieve it is to conduct a fundamental analysis related to the financial ratios, which can have an effect on the share price. The purpose of the particular research is to analyse earnings per share (EPS), price to earnings ratio (PER), price to book value (PBV), debt to equity ratio (DER), return to equity (ROE) and their effects on the price of the stock. The particular research is conducted on a consumer goods industry company enlisted in IDX between 2018 and 2020. The test of research hypothesis is conducted utilising multiple linear regression. The outcome of research is that EPS and PBV play a significant role in the share price, whereas PER, DER, ROE are the other way around.
The Effect Of Governance Aspects On Increasing Of Cooperative Profit In Subang Regency Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.980

Abstract

Sisa Hasil Usaha (SHU) merupakan pendapatan koperasi yang diperoleh dari kegiatan atau usahanya selama satu periode akutansi setelah dikurangi dengan biaya-biaya. Besarnya sisa hasil usaha yang diperoleh koperasi disetiap tahunnya juga merupakan indikator keberhasilan pengelolaan koperasi. Penelitian ini bertujuan untuk mengetahui pengaruh aspek tata kelola terhadap peningkatan sisa hasil usaha. Data yang digunakan dalam penelitian ini adalah data primer dengan cara penyebar kuesioner. Jumlah sampel dalam penelitian ini berjumlah 32 responden yang merupakan pengurus koperasi. Data tersebut diolah menggunakan metode uji asumsi klasik, analisis regresi linear sederhana, dan uji t. Hasil penelitian ini menunjukan bahwa aspek tata kelola berpengaruh terhadap peningkatan sisa hasil usaha. Dengan koefisien determinasi sebesar 24,7%.
PROFIT GROWTH REVIEW FROM THE FINANCIAL PERFORMANCE ANALYSIS AND INFLATION RATE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATION Yunus Harjito; Elizabeth Afinka Bunga Pratiwi; Sugiarti Sugiarti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.982

Abstract

Profit growth is one of indicators used by stakeholders to know the company’s financial performance. The high-profit growth represents that financial performance is well. Addition to internal conditions, profit growth also influenced by external conditions, such as inflation rate. The emergence of the obligation to disclose Sustainability Reporting including Corporate Social Responsibility affects financial performance and profit growth. This research intended to analyse the influence of financial performance and inflation rate on profit growth moderated by Corporate Social Responsibility disclosure. Financial performance was measured by using Net Provit Margin, Return On Equity, Quick Ratio, and Debt to Equity Ratio. The population is manufacture companies listed on the Indonesia Stock Exchange during the period from 2017-2019. A total sample of 101 companies obtained for 3 years is resulted in 303 samples by using purposive sampling as the research method. The data analysis technique used moderating regression analysis with SPSS. The research showed that Quick Ratio has a negative effect on profit growth while Debt to Equity Ratio has a positive effect on profit growth, whereas Net Provit Margin and Return On Equity did not. Therefore, the result of moderating analysis saw that Corporate Social Responsibility could moderate the effect of Quick Ratio and Debt to Equity Ratio on profit growth, but it could not moderate the effect of Net Provit Margin and Debt to Equity Ratio to profit growth.
TAX AVOIDANCE IN REVIEW BY BUSINESS STRATEGY, COMPANY CHARACTERISTICS, AND GOOD CORPORATE GOVERNANCE Yunus Harjito
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.983

Abstract

This study aims to analyze the effect of business strategy, company characteristics (liquidity, profitability, leverage, company size) and corporate governance on tax avoidance. The tax avoidance variable is represented by the cash effective tax rate (CETR). This study uses a sample of 52 companies which meet the criteria i.e. listed on the IDX in 2015-2019 and listed on the Corporate Governance Perception Index ranking. The data was analyzed using IBM SPSS Statistics version 23 software. The results show that business strategy, liquidity, company size, and corporate governance have an effect on tax avoidance. Meanwhile, profitability and leverage have no effect on tax avoidance.
THE EFFECT OF PROFITABILITY, CASH HOLDINGS, SALES GROWTH, INSTITUTIONAL OWNERSHIP STRUCTURE AND CORPORATE TAX RATE ON CAPITAL STRUCTURE Bambang Sugiharto; Trisandi Eka Putri; Qiara Luthfiani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.1010

Abstract

The study aims to determine the effect of profitability, cash holdings, sales growth, institutional ownership structure, and corporate tax rate on the capital structure of a case study of Basic and Chemical Industry Sector Companies listed on the Indonesia Stock Exchange for 2017-2020. In this study, using a purposive sampling method, and samples that fit the criteria 221 data were obtained on Basic and Chemical Industry Sector Companies listed on the Indonesia Stock Exchange for 2017-2020. And the data were analyzed using IBM SPSS Statistics 22 program. Partial result (t-test), profitability and cash holdings have a negative significant effect on capital structure, sales growth has a positive significant effect on capital structure. Meanwhile, institutional ownership structure and corporate tax rate have no significant effect on capital structure. The simultaneous test result (F test) shows that the profitability, cash holdings, sales growth, institutional ownership structure, and corporate tax rate simultaneously affect capital structure
THE EFFECT OF INTELLECTUAL INTELLIGENCE, EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE AND UNDERSTANDING OF THE ACCOUNT PROFESSIONAL CODE OF CONDUCT ON THE ETHICAL BEHAVIOR OF ACCOUNTING STUDENTS AND THEIR IMPACT ON INTEREST TO BE A PUBLIC ACCOUNTANT Asep Kurniawan; Ai Nuraisah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.1012

Abstract

There are many differences in the results of research regarding the variables of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical behavior of accounting students. The diversity of the results of these studies causes this research to be carried out again to obtain empirical evidence. Researchers are interested in conducting research with the title "The Effect of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Understanding of the Code of Ethics of the Accounting Profession on the Ethical Behavior of Accounting Students and Their Impact on Interest in Becoming a Public Accountant". This study uses quantitative data types. Data collection techniques using questionnaires or questionnaires, questionnaires or questionnaires. In this study, there are three research variables, namely: (1) dependent variable: interest in becoming a public accountant (Z); (2) Intervening variables: ethical behavior of accounting students (Y), and (3) Independent variables: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Understanding of Accountants' Code of Ethics. The tests carried out are validation and reliability tests. The data analysis method used is descriptive statistical analysis, classical assumption test, and hypothesis testing. The results of the analysis show that partial intellectual intelligence has a positive effect on the ethical behavior of accounting students. The results of the analysis show that partial emotional intelligence has no effect on the ethical behavior of accounting students. Partially, spiritual intelligence has a positive effect on the ethical behavior of accounting students. Partially, the variable understanding of the accountant's code of ethics has a positive effect on the ethical behavior of accounting students. Partially, the variables of intellectual intelligence (X1), emotional intelligence (X2), spiritual intelligence (X3), and understanding of the accountant's code of ethics (X4) simultaneously influence the ethical behavior of accounting students. The ethical behavior of accounting students has no effect on their interest in becoming a public accountant
HOW GENDER DIVERSITY INFLUENCE CORPORATE SUSTAINABILITY PERFORMANCE: A LITERATURE REVIEW RIA ANITA WIDARTI
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.921

Abstract

The concept of sustainability is a company's ability to contribute to economic development, environmental protection and social justice and equity. Sustainability performance disclosure will improve the company's relationship with other parties, such as investors, banks, consumers, suppliers, and other stakeholders. The representation of women in the ranks of corporate decision makers provides new ideas, thoughts, perspectives, and insights related to environmental, social issues and their relationship with stakeholders (Fakir & Jusoh, 2020; Galletta et al., 2021; Gardazi et al., 2020). This study intends to discuss how gender diversity influence corporate sustainability performance with various examples from other countries and Indonesia. The result can provide a discourse for companies and further research to examine and analyze the relationship between gender diversity and corporate sustainability performance. The content analysis technique used for studi. From 251 articles grouped by keywords, 12 articles or journals have been selected according to the inclusion and exclusion criteria set. The observations period is from 2017 – 2020 through search engines and websites for journals and research articles. This study was found that 75% of the selected articles stated that gender diversity had a significant effect on corporate sustainability performance either directly or through mediation or moderating of other variables. In addition, the type of banking industry and industry with high environmental and social exposure shows the ability of women to influence sustainability performance. On the other hand, there are findings that typical, regulations and background in a country also affect the significance of gender diversity on corporate sustainability performance
THE EFFECT OF TAXPAYER AWARENESS, MORAL RESPONSIBILITY, EFFECTIVENESS PROGRAMME OF SAMSAT BULAT, AND PERCEPTIONS OF FISCUS SERVICE PERFORMANCE ON MOTOR VEHICLE TAXPAYER COMPLIANCE Asep Kurniawan; Indah Umiyati; Inggit Aprilia
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.1019

Abstract

This study aims to determine the effect of taxpayer awareness, moral obligation, effectiveness of the mobile samsat program, and perceptions of tax service performance on taxpayer compliance in the Karawang Regency area. This type of research uses a quantitative approach with convenience sampling technique. The data used in this study is primary data in the form of questionnaires distributed to motorized vehicle taxpayers in the Karawang Regency area. This study uses multiple linear analysis and regression models using the classical assumption test. The results of partial hypothesis testing prove that the moral obligation and effectiveness of the mobile Samsat program have a positive and significant effect on motor vehicle taxpayer compliance. Meanwhile, taxpayer awareness and perception of tax service performance have no significant effect on motor vehicle taxpayer compliance. The results of the study simultaneously show that taxpayer awareness, moral obligation, effectiveness of the mobile samsat program, and perceptions of tax service performance have a positive and significant effect on motor vehicle taxpayer compliance with a coefficient of determination of 35.2% while the remaining 64.8% is explained by other factors not examined.

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