ACCRUALS (Accounting Research Journal of Sutaatmadja)
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.
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<![CDATA[GOVERNMENT ACCOUNTING STANDARDS AND INTERNAL CONTROL SYSTEM ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS ]]>
<![CDATA[Abdul Hafiz Tanjung]]>;
<![CDATA[Dewi Nurhasanah]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v7i02.974
<![CDATA[This study aims to determine the application of government accounting standards, internal control systems and the quality of local government financial reports in the Cimahi City government, as well as to test the variables of government accounting standards and internal control systems whether they have influence on the quality of local government financial reports on the Cimahi City government either partially or simultaneously. The population in this study were employees of the Regional Financial and Asset Management Agency (BPKAD) and the Regional Government Inspectorate of Cimahi City with a sample of 45 respondents. Methods of data collection using a questionnaire. The research method used is descriptive and associative methods. The data processing method is the SEM method, namely Pastial Least Squares SEM (PLS-SEM) with the help of SmartPLS 3. The results of the study state that the application of government accounting standards and internal control systems has a significant positive effect on the quality of local government financial reports either partially or simultaneously on the government. Cimahi City.]]>
<![CDATA[DETERMINANTS OF TAXPAYER COMPLIANCE: ROLE OF LOVE OF MONEY, MACHIAVELLIANISM, WHISTLEBLOWING SYSTEM, RELIGIOSITY, AND TRUST IN GOVERNMENT ]]>
<![CDATA[Amir Hidayatulloh]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v7i02.975
<![CDATA[The purpose of this study is to analyze the factors that influence taxpayer compliance and the role of the religiosity variable on taxpayer compliance, both as an independent variable and a moderating variable. The respondent of this research is an entrepreneur who has a Taxpayer Identification Number. Data were obtained by distributing questionnaires to respondents who met the criteria. Data analysis of this research uses Partial Least Square with WarpPLS tool. Respondents of this study amounted to 87 people. This study found that taxpayer compliance is influenced by love of money, machiavellianism, whistleblowing system, and trust in the government. Meanwhile, religiosity has no effect on taxpayer compliance. This study also found that religiosity moderated the effect of Machiavellianism on taxpayer compliance, but did not moderate the effect of love of money on taxpayer compliance.]]>
<![CDATA[THE EFFECT OF CAPITAL STRUCTURE, LIQUIDITY, AND PROFITABILITY ON COMPANY VALUE WITH COMPANY SIZE AS A CONTROL VARIABLE ]]>
<![CDATA[Novi Pujiati]]>;
<![CDATA[Dian Indriana Hapsari]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v7i02.1002
<![CDATA[This study aims to determine the effect of capital structure, liquidity, and profitability on the value of mining companies listed on the Indonesia Stock Exchange for the period 2019–2021, with company size as the control variable. The research was conducted using quantitative techniques. Share prices and financial statements of mining companies from 2019 to 2021 are the data sources. Used multiple linear regression to analyze the data. According to the study findings, company size has a sizable positive impact on company value as assessed by PBV for mining industry companies for the period 2019–2021. Profitability is measured by ROA, and part of the capital structure is determined by the debt equity ratio. Meanwhile, liquidity is measured by the current ratio, which has no significant negative effect on company value, measured by PBV in mining sector companies for the 2019-2021 period. Prove simultaneously that company size has a significant positive effect on company value as measured by PBV in mining sector companies listed on the Indonesia Stock Exchange for the 2019–2021 period. Firm size is measured by the debt equity ratio, liquidity is measured by the current ratio, profitability is measured by ROA, and company size is measured by the company.]]>
<![CDATA[THE EFFECT OF THE INTEGRITY AND TIME PRESSURE AUDITOR ON TAX AUDIT QUALITY (Survei On West Java I Regional Tax Office I) ]]>
<![CDATA[Nenden Susilawati]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v7i02.1085
<![CDATA[This study aims to examine the effect of auditor integrity and time pressure on the quality of tax audits. The research wasconducted in the Regional Office of the DJP-West Java I located in the area of West Java I. The research population involved all functional tax audit officers in the Regional Office of the Directorate General of Taxes -West Java I. The sampling technique used probability sampling. The research sample consisted of 114 respondents consisting of Supervisors, Team Heads, and examiner functional members. The results of this study indicate that the integrity variable and the examiner's time pressure variable have a positive effect on the quality of tax audits. Theoretically, the research results can provide a reference for future research so that further research can expand its research by adding research variables other than the variables carried out in this study, besides that it can be used as evaluation material for related institutions, namely the Directorate General of Taxes in particular and generally for work units in the Indonesian Ministry of Finance Region, namely all examiner functions at the Directorate General of Taxes in an effort to improve the quality of tax audits.]]>
<![CDATA[THE EFFECT OF DEFERRED TAX EXPENSES, TAX PLANNING AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT ]]>
<![CDATA[Cyndi Khinanti Theis]]>;
<![CDATA[Zainuddin Zainuddin]]>;
<![CDATA[Yustiana Djaelani]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v7i02.1089
<![CDATA[The purpose of this study is to determine and analyze the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The objects of this research are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. Sampling using purposive sampling technique obtained 14 companies according to the specified criteria so that a total sample of 82 samples was obtained. The test tool used is panel data regression analysis using the Eviews 12 test tool. The results of this study indicate that: (1) deferred tax expense has no effect on earnings management, (2) tax planning has no effect on earnings management, and (3) deferred tax assets have a negative effect on earnings management.]]>
<![CDATA[WHY DID “JAWARA” SUBANG DISTRICS FINANCIAL REPORT GET AN UNQUALIFIED OPINION? ]]>
<![CDATA[Icih Icih]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v7i02.1108
<![CDATA[The flagship program of the Regent and Deputy Regent of Subang Districs in 2018-2023 is known as the 9 JAWARA Program (Jaya, Istimewa dan Sejahtera). One of the JAWARA programs is JAWARA NAGARA. One of JAWARA NAGARA's performance indicators is the acquisition of an Unqualified Opinion (WTP) from BPK RI. The audit opinion on the financial statements of Subang JAWARA Regency for the last 5 years (2018 to 2023) is Unqualified Opinion, while the previous three years (2015 to 2017) each received a Disclaimer and Qualified audit opinion, respectively. Two different conditions are interesting for research. This study aims to determine the effect of leadership commitment, regulation, code of ethics and socialization of regional financial accounting on the quality of JAWARA's financial statements, either partially or simultaneously. The population of this research is the regional apparatus organization of Subang Districs. The sampling method used is convenience sampling with 58 research samples. Hypothesis testing using multiple linear regression method. The results showed that leadership commitment, code of ethics and socialization of regional financial accounting had a significant positive effect on the quality of JAWARA's financial reports, while regulation had no effect. Simultaneously, leadership commitment, regulation, code of ethics and socialization of regional financial accounting affect the quality of JAWARA's financial reports.]]>
<![CDATA[THE EFFECT OF AUDIT COMMITTEE, AUDIT QUALITY AND FIRM SIZE ON THE INTEGRITY OF FINANCIAL STATEMENTS ]]>
<![CDATA[Trisandi Eka Putri]]>;
<![CDATA[Leli Rahmawati Setiawan]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v7i02.1109
<![CDATA[The purpose of this study was to determine the effect of audit committee, audit quality, firm size on the integrity of financial statements in real estate investment trust listed on the Malaysia stock exchange. The are have 4 independent variables in this study including, audit committee measured using number of audit committee, audit quality measured using variable dummy, and firm size measured using SIZE. While the dependent variable of this research is integrity of financial statements with CON . This study uses data form the financial statements of 18 companies for 4 years form 2018-2021 using purposive sampling technique. The data analysis technique used in this study was multiple regression analysis with the help of the SPSS application. The results of this tudy indicate that the variables of audit committee has no effect on the integrity of the financial statements, while audit quality and firm size have negative effect on the integrity of the financial statements.]]>
<![CDATA[OPERATIONAL SUSTAINABLE PERFORMANCE AND TAX AVOIDANCE: EVIDENCE FROM INDONESIA ]]>
<![CDATA[Indah Umiyati]]>;
<![CDATA[Trisandi Eka Putri]]>;
<![CDATA[Mala Septiana Putri]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v7i02.1110
<![CDATA[Tax is one of the main sources of state revenue imposed on the people based on the applicable law. In practice, problems related to tax collection in Indonesia often occur, one of which is the practice of tax avoidance by companies by exploiting loopholes in tax regulations. One of the factors suspected to be related to tax avoidance is sustainability performance. This study aims to analyze the relationship between OSP and tax avoidance in companies listed on the Indonesia Stock Exchange for the energy, consumer non-cyclicals and consumer cyclicals sectors. This research analyzes companies in the energy sector, consumer non-cyclicals and consumer cyclicals from 2019-2021 and obtained a sample of 106 company-years. To control company characteristics and governance factors that can affect tax evasion, the study used control variables for firm size and institutional ownership. Estimation is done by the OLS method. The results of the study show that operational sustainability performance has a negative effect on tax evasion. This shows that the operational dimension of sustainability performance results from a sense of corporate responsibility to stakeholders, so that the better the operational sustainability performance indicates the better the company's responsibility to stakeholders, including in terms of paying taxes. Under these conditions, companies will be more obedient in paying taxes and minimize tax evasion efforts]]>
<![CDATA[THE EFFECT OF CEO NARCISSISM, COMPANY SIZE, BOARD OF DIRECTORS SIZE AND BOARD OF COMMISSIONERS SIZE ON COMPANY VALUE IN THE COVID-19 PANDEMIC WITH CAPITAL STRUCTURE AS CONTROL VARIABLE AND FINANCIAL PERFORMANCE AS INTERVENING VARIABLE ]]>
<![CDATA[Bambang Sugiharto]]>;
<![CDATA[Muhammad Syeh Dinar]]>;
<![CDATA[Trisandi Eka Putri]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v7i02.1146
<![CDATA[This study aims to analyze how the effect of CEO narcissism, company size, board size, and board of commissioners size on firm value in the covid-19 pandemic with capital structure as a control variable and financial performance as an intervening variable in manufacturing companies in Southeast Asia. The population used in this study are manufacturing companies in Southeast Asia, totaling 736 companies. The sampling technique used is using the Slovin formula. Based on the Slovin formula, a sample of 193 companies was obtained. The analytical method used in this research is multiple regression analysis. The results showed that CEO narcissism and board size had a positive effect on firm value, board size had no effect on firm value, while firm size had a negative effect on firm value. Then indirectly the CEO narcissism, the size of the board of directors, and the size of the board of commissioners through financial performance have no effect on firm value, while the size of the company indirectly through financial performance has an effect on firm value.]]>
<![CDATA[THE EFFECT OF IMPLEMENTING GREEN ACCOUNTING AND DISCLOSURE OF SUSTAINABILITY REPORTING ON PROFITABILITY ]]>
<![CDATA[Sri Mulyati]]>;
<![CDATA[Nur Khalimatusadiah]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v7i02.1172
<![CDATA[This research aims to test the application of Green Accounting and Sustainability Reports to Profitability. The population in this study consists of plantation sector companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange in 2021-2022. This research uses multiple regression analysis and different tests using the SPSS program using descriptive quantitative methods, namely by describing data and facts from the results of Green Accounting calculations using the Duumy method, Sustainability Reports using the Sustainability Report Disclosure Index (SRDI) and Profitability is measured using Return On Assets (ROA). The results of this research show that the independent variables, namely Green Accounting (GA) and Sustainability Report (SR) have no effect on the dependent variable Profitability.]]>
