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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 142 Documents
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OPERATIONAL SUSTAINABLE PERFORMANCE AND TAX AVOIDANCE: EVIDENCE FROM INDONESIA Indah Umiyati; Trisandi Eka Putri; Mala Septiana Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1110

Abstract

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
THE FACTORS AFFECTING TAX AVOIDANCE Febriani Cristina Susianti Magdalena; Meiliana Rosa Indah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1036

Abstract

This study examine the effects of capital intensity, net profit margin, leverage, corporation risk and firm size on tax avoidance. This study uses a sample of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study using a purposive sampling method with a sampling of 75 firms. This study use panel data regression analysis. The results are capital intensity, net profit margin, leverage, and corporation risk have no significant effect on tax avoidance. Meanwhile, firm size has a significant effect on tax avoidance.
THE INFLUENCE OF FINANCIAL LITERACY, OVERCONFIDENCE, RISK TOLERANCE, AND RISK PERCEPTION ON INVESTMENT DECISIONS IN THE CAPITAL MARKET Indah Nur Kusuma Ningrum; Nur Hidayah; Naufal Afif
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1054

Abstract

An investment decision is a step taken to place capital in certain assets that generate profits in the future. This study aims to test and analyze financial literacy, overconfidence, risk tolerance, and risk perception that affect investment decisions in the capital market tested by generation Z in Magelang City. The data in this study were obtained from distributing questionnaires. The sampling technique in this study used purposive sampling consisting of 105 z generations in Magelang City. The analysis used is descriptive statistical test, the data quality test used is validity test and reliability test, model test and hypothesis test using multiple linear regression analysis The results showed that: (1) financial literacy and risk perception had a positive and significant effect on investment decisions, (2) overconfidence and risk tolerance had no effect on investment decisions by 37.3%, the remaining 62.7% were then explained by other factors outside the variables that had not been studied and were beyond the scope of this survey model
PT BANK BTPN SYARIAH HEALTH LEVEL ANALYSIS IN THE PERIOD OF 2019 – 2021 Muhammad Dhafi Iskandar; Ichksanto Wahyudi
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1084

Abstract

The Islamic banking industry continues to grow and develop, as evidenced by the increasing performance of Islamic banks that can meet the needs of society. One of the examples is PT Bank BTPN Syariah, a bank that focuses on providing financing to the micro sector. This study aims to evaluate the health of Bank BTPN Syariah using the CAMELS, RGEC, and Altman Z Score methods. The utilized data comes from financial reports from 2019 to 2021, and the applied method is quantitative descriptive. Literature that is relevant to the theme of this research is served to collect data. CAMELS (Capital, Asset Quality, Management, Equity, Liquidity, and Sensitivity Markets) is a data analysis technique used, followed by the RGEC method (Risk Profile, Good Corporate Governance, Equity, and Capital), and the Altman Z Score method. The results show that Bank BTPN Syariah was in a healthy position before and after the Covid-19 pandemic, by continuing to improve its performance and maximize its profits.
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 Bambang Sugiharto; Muhammad Syeh Dinar; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1146

Abstract

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.
THE EFFECT OF GOVERNANCE ON RISK RATING (CASE STUDY ON ESG INDEXED BANKS PERIOD 2021-2022) Euis Yunita Purnama Sari; Estu Widarwati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1153

Abstract

The global economy still affects the performance of the banking industry to date. However, economic and banking conditions this year are better compared to the previous year as global pressures begin to ease. Banking must be managed as much as possible in order to always obtain profits and avoid all forms of losses. Losses experienced by banks can affect the health of the bank itself. This study aims to examine the effect of governance on risk rating. In this study the independent variable is governance measured by ownership while for the dependent variable in this study is risk rating measured by ESG Score, and bank size measured by total assets The sample in this study is the state-owned bank listed in the ESG Index 2021-2022. The sampling technique uses the purposive sampling method, and produces 4 bank as samples. Linier regression used to test the hyphotesis. The results showed that governance had no positive effect on the risk rating. Although not strong evidence of governance impact to risk rating, a bank should concern to manage it activities that keep stable of risk rating
THE EFFECT OF IMPLEMENTING GREEN ACCOUNTING AND DISCLOSURE OF SUSTAINABILITY REPORTING ON PROFITABILITY Sri Mulyati; Nur Khalimatusadiah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1172

Abstract

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.
THE EFFECT OF TAX AGGRESSIVENESS AND PROFITABILITY ON ACCOUNTING FRAUD Indah Umiyati; Sri Mulyati; Rika Nandini
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1232

Abstract

Fraud is a deliberate attempt to use the rights of others for personal gain. Accounting fraud is a misstatement that arises from fraud in financial reporting, namely a misstatement or intentional omission of amounts or disclosures in financial statements to deceive users of financial statements. This research was conducted to determine the effect of Tax Aggressiveness and Profitability on Accounting Fraud. The research objects used in this study are companies in the manufacturing sector that are listed on the Indonesia Stock Exchange from 2017 to 2021. The number of samples used in this study are 120 firm-years. Tax Aggressiveness Variable is measured using CETR, Profitability is measured using ROA and Accounting Fraud is measured using the Beneish M Score Method. Logistic regression was used to test the hypothesis. The results of this study indicate that tax aggressiveness has a positive effect on accounting fraud. While profitability has a negative effect on accounting fraud.
FINANCIAL LITERACY AND ACCOUNTING LITERACY AMONG EX-MIGRANT WORKERS IN THE COMMUNITY Amir Hamzah; Yudi Febriansyah; Teti Rahmawati; Siti Nuke Nurfatimah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1233

Abstract

The aim of this research is to examine and analyze the influence of financial attitudes and financial planning on financial literacy and accounting literacy. The methodology employed in this study is descriptive and verificative. The study population consists of ex-migrant workers in Kuningan Regency, totaling 282 individuals. Random sampling technique was used to select 133 participants. Analysis was conducted using Structural Equation Modeling (SEM), including validity and reliability tests of instruments (confirmatory factor analysis), testing the model of relationships between variables (path analysis), and forming an appropriate predictive model (structural model and regression analysis), utilizing LISREL software as the analytical tool. The research findings indicate that (1) financial attitudes do not have a significant influence on financial literacy, (2) financial planning has a positive influence on financial literacy, (3) financial attitudes have a negative influence on accounting literacy, (4) financial planning has a positive influence on accounting literacy, and (5) financial literacy has a positive influence on accounting literacy.
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON BANKING COMPANY VALUE BEFORE AND DURING COVID-19 Sri Mulyati; Putri Rizki Syafitri; Bambang Sugiharto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1236

Abstract

This research was conducted to determine the effect of sustainability report disclosure on company value before and during the Covid-19 pandemic. In this study a descriptive verification research method was used, with quantitative data types, using secondary data sources, populations and samples of banking sector companies that issue sustainability reports listed on the Indonesian Stock Exchange. The sampling technique used is non-probability sampling and the determination of the sample uses purposive sampling. The method used in this study is using the panel data regression method with the help of the Eviews application software. The results of the study show that the hypothesis test is acceptable, because there are differences in the effect of the Sustainability Report Disclosure before and during Covid-19 on company value. Where research conducted in the before covid-19 period showed the result that Sustainability Report Disclosure had an influence on company value, while the period during covid-19 did not affect the company’s value.

Page 12 of 15 | Total Record : 142

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