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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142 Documents
<![CDATA[THE EFFECT OF TAXPAYER AWARENESS, MORAL RESPONSIBILITY, EFFECTIVENESS PROGRAMME OF SAMSAT BULAT, AND PERCEPTIONS OF FISCUS SERVICE PERFORMANCE ON MOTOR VEHICLE TAXPAYER COMPLIANCE ]]>
<![CDATA[Asep Kurniawan]]>;
<![CDATA[Indah Umiyati]]>;
<![CDATA[Inggit Aprilia]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v6i02.1019
<![CDATA[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.]]>
<![CDATA[FINANCIAL STATEMENT FRAUD USING REVISED BENEISH M-SCORE MODEL: EVIDENCE IN BANKING INDONESIA ]]>
<![CDATA[Pupung Purnamasari]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v7i01.1035
<![CDATA[The purpose of this research is to determine the extent of the possibility of fraud in the banking sector in Indonesia. This study involves banks that have gone public on the IDX from 2017 to 2021. This study uses the Beneish model to classify banks as fraudulent and non-fraud. Then, the probit regression model is applied based on the results of the Beneish model to reclassify a bank as fraud or vice versa. The study revealed that the number of banks that were detected as experiencing the possibility of fraud was 41 banks for 5 years using the Beneish M-Score model approach. Then the results of testing using the Beneish M-Score which has been revised according to the characteristics of the banking itself are as many as 56 banks which have indicated that they have experienced fraud for 5 years. This study contributes to the fraud literature by providing evidence that fraud is widespread in the banking sector in Indonesia even though banks have strict regulations]]>
<![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 MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, CAPITAL STRUCTURE AND CEO COMPENSATION ON CASH HOLDING ]]>
<![CDATA[Trisandi Eka Putri]]>;
<![CDATA[Asep Kurniawan]]>;
<![CDATA[Anggelya Fitri Romadhona]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v7i01.1030
<![CDATA[The purpose of this study was to determine the effect for managerial ownership, institutional ownership, capital structure and CEO compensation on the cash holding. This study uses quantitative methods and secondary data from the annual financial statements listed on the Indonesia Stock Exchange. The populations used in this study were the trade, service and investment sectors of companies listed on the Indonesia Stock Exchange for the period 2016-2020. The technique of entering the samples used purposive sampling technique. The analytical tehniqued used was multiple regression analysis with the help of SPSS version 22 program. The results of the study reveal that partially managerial ownership has a negative significant effect on cash holding, capital structure has negative significant effect on cash holding, CEO compensation has a positive significant effect on cash holding, while institutional ownership has no effect on cash holding. As for the simultaneous results that managerial ownership, institutional ownership, capital structure and CEO compensation have an effect on cash holding.]]>
<![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.]]>
