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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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THE EFFECT OF ENVIRONMENTAL CONCERN ON ECO FRIENDLY FASHION PRODUCT PURCHASE DECISION: THE MEDIATOR ROLE OF GREEN BRAND IMAGE Septiarini, Eka; Irsyadi, Faiz; Mutiah, Ceha
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.v8i02.1249

Abstract

Indonesia is now dealing with a variety of environmental issues. These challenges pose a hazard to ecosystems and the environment. Waste is Indonesia's major environmental challenge. Large amount of waste was accumulated, totaling 32 million tons, including textile waste. The cause of this phenomenon is the growth of fast fashion industry. The Indonesian apparel textile industry's export growth climbed by 56% (Kemenperin, 2021), although the market for environmentally friendly clothes fell in 2020 with a compound annual growth rate (CAGR) of -3.24% (Business Wire, 2020). 28% of Indonesian customers comprehend eco-friendly products. So it might be assumed that Indonesians lack comprehension of an environmentally friendly product. The purpose of this research is to broaden the understanding of green customers' purchasing decisions for eco-friendly fashion products by presenting and testing an integrated conceptual model that investigates the influence of consumers' personal environmental concern, green brand image, and its relationships. Using descriptive and associative quantitative methods, 371 respondents who live in Indonesia and had an experience purchase ecofriendly fashion product filled the questionnaire through google form. Data analysis using PLS software which consists of outer model and inner model. The outcome retrivied 72.4% of green brand image are influenced by environmental concern. The environmental concern influences green purchase decision by 24.2%. The green brand image influences green purchasing decisions by 38.7%. Green brand image positively mediated environmental awareness and green purchasing decisions by 28.2%.
AUDIT COMMITTEE, COMPANY SIZE AND IMPLEMENTING OF INTERNAL AUDIT Icih Icih; Norhanizah Johari; Ajeng Rindi Antika; Bambang Rahma 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.v8i01.1278

Abstract

Audit Committee Chair Internal Overlap is the dual position of the Audit Committee which is more than one board committee in one company, Audit Committee Chair External Overlap is the dual position of the Audit Committee who holds the position of director in another public company or serves as a leader in another company. Chair expertise is an individual who has education and experience in accounting or auditing. And Committee Meetings are the number of meetings held by the audit committee during the financial year. Then firm size plays an important role in applied microeconomics and industrial organization. Implementation of Internal Audit is an activity of providing assurance and consulting that is independent and objective, with the aim of increasing value and improving company operations. This study uses secondary data sources. This study carried out a sampling technique using purposive sampling as the sample. The data analysis method used is logistic regression analysis with the help of SPSS software data processing. Based on the results of the Audit Committee Chair Internal Overlap research has a negative effect on the Implementation of Internal Audit, this concurrent position causes a decrease or weakening of the quality of internal audit within a company. Audit Committee Chair External Overlap has no effect on Internal Audit Implementation, Chair Expertise has a positive effect on Internal Audit Implementation, Committee Meetings (X4) have no effect on Internal Audit Implementation, Company Size (X5) has no effect on Internal Audit Implementation, independent variable has significant effect simultaneously on the dependent variable.
THE EFFECT OF SALES GROWTH, CURRENT RATIO AND ROE ON PROFIT CHANGES Trisandi Eka Putri; Wellcy Zahratunijah Az-Zahra
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.v8i01.1280

Abstract

In this era of globalization there are many developments that have provided major changes to various fields, especially in the economic field. As for the purpose of this study, it aims to determine the effect of sales growth, current ratio and ROE on profit changes in food & beverages sub-sector companies that have been listed on the Malaysian stock exchange (2018-2021 period). This study uses financial statement data from 24 companies with a span of 4 years from 2018-2021 using a purpose sampling technique. The analytical technique used in this study uses multiple regression analysis assisted by SPSS. The results of this study indicate that the sales growth variable has a positive effect on changes in profit, while current ratio and ROE has no effect on changes in profit. As for the simultaneous results that the sales growth, current ratio and ROE have an effect on changes in profit.
THE EFFECT OF DIVIDEND POLICY, SALES GROWTH AND ASSET GROWTH ON COMPANY VALUE WITH MEDIA EXPOSURE AS A MODERATION VARIABLE Indah Umiyati; Trisandi Eka Putri; Wellcy Zahratunijah Az-Zahra
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.v8i01.1281

Abstract

Company value is the selling value of an ongoing company. The company value is indicated by the stock price. It can be assumed that the factors that can affect the value of the company include dividend policy, sales growth and asset growth as well as media exposure as a moderating variable. The population in this study are energy sector companies listed on the Indonesia Stock Exchange in 2017-2021. This type of research is quantitative research. With the sampling method purposive sampling. 66 companies were obtained from a total of 69 companies with 5 years of observation, so that 100 data were obtained for analysis according to the research criteria. The data analysis technique used in this study uses multiple regression analysis and Moderating Regression Analysis (MRA). The results showed that the dividend policy variable had a positive effect on firm value, sales growth had no effect on firm value, asset growth had no effect on firm value, besides that media exposure was not able to moderate the effect of dividend policy on firm value but was able to moderate the effect of sales growth and growth. assets to company value.
The The Influence Of Supply Chain Management (SCM) and Innovation Strategy On Company Performance Muhammad Afif Maulana
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.v8i02.1288

Abstract

In this study using a quantitative approach using primary data. The purpose of this study is to test and determine the influence of Supply Chain Management and Company Innovation Strategy on Company Performance. Data was taken through questionnaires distributed to respondents of the H.I Family Branch, the sample used a saturated sample of 30 respondents. The data analysis method used is multiple linear regression analysis which has previously met the requirements of the classical assumption test and has also been tested hypothesically using t and f tests and R2 tests. Data processing is carried out using the SPSS application. In Test t Supply Chain Management (SCM) (X1) has a positive effect on Company Performance (Y) significantly and T test obtained Innovation Strategy (X2) has a significant positive effect on Company Performance (Y).
EXPLORING THE DRIVERS OF PURCHASING DECISIONS IN LAZADA Fariez Tachsin; Nurul Aisyah Rachmawati
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.v8i02.1317

Abstract

E-commerce, or electronic commerce, has become a major pillar of the modern economy by changing the way we buy, sell and interact in the global marketplace. This study aims to determine the influence of perceived ease, perceived benefits, and perceived risk on purchasing decisions with purchasing interest as a mediating variable. The number of samples in this study was 100 respondents. Data collection techniques using questionnaires. Data analysis methods using SEM PLS. The results of the study indicate that Perceived Ease of Use, Perceived Benefits and Perceived Risk have a significant effect on Purchase Intention and Purchase Decision. Purchase Intention has a significant effect on Purchase Decision. Purchase Intention has not been able to mediate the effect of Perceived Ease of Use and Perceived Risk on Purchase Decision. However, Purchase Intention is able to mediate the effect of Perceived Benefits on Purchase Decision.
THE INFLUENCE OF BRAND AWARENESS, TRANSACTION FEES ON CONSUMER INTENTION IN TRANSACTING USING ATM OFF NETWORK/OFF US WITH CONSUMER TRUST AS A MODERATING VARIABLE Ali Andri
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.v8i02.1318

Abstract

The banking industry in Indonesia is growing rapidly. To stay competitive, banks are expanding their service channels, including ATMs’ services. While crucial terminals for bank-customer interactions, (such as cash withdrawals, fund transfers, bill payments, and more) ATMs require significant investment in both equipment and operational costs. Moreover, deployment of ATM machines carrie risks. One of which is choosing poorly located sites. This study aims to examine factors affecting public transactions at off-us ATMs, also known as Multi Acquiring ATMs, and to measure the impact of brand awareness and transaction costs on customer intention in using these services, with consumer trust as a moderating variable. This study finds that brand awareness positively impacts on off us ATMs’ customer intention, while higher transaction costs result in lower intention. Furthermore, customer trust on the brand is proven to have a moderating impact both on the brand awareness and transaction cost relationships to customer intention
ENHANCING ACCOUNTING INFORMATION SYSTEMS: THE ROLE OF USER COMPETENCE, INTERNAL CONTROLS, AND BUSINESS PROCESSES Permata, Nurul Intawaty; Rapina, Rapina Rapina; Martusa, Riki; Meythi, Meythi; Darmasetiawan, Johannes Buntoro
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.v8i02.1293

Abstract

The quality of Accounting Information Systems (AIS) plays a crucial role in the effectiveness and efficiency of organizational operations. A high-quality AIS ensures accurate and timely financial information, which is essential for strategic decision-making. This study aims to examine the influence of user competence, internal control, and business processes on the quality of Accounting Information Systems (AIS). The sampling technique used convenience sampling with a sampling of 84 respondents. The analysis method used is Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that (1) user competence had no significant effect on on the quality of AIS, (2) internal control and business process had significant and positive influence on the quality of AIS
Analysis of Factors Affecting the Readability of Sustainability Reports on Companies Listed on the Indonesia Stock Exchange and Bursa Malaysia Mulyati, Sri; Fitri Patonah, Silpia Eka
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.v8i02.1401

Abstract

This study was conducted to determine the factors that can affect the readability of sustainability reports, especially in coal subsector mining companies listed on the Indonesia stock exchange and the Malaysian stock exchange in 2021-2023 that have published financial statements during the research period. The technique in determining the sample is using the purposive sampling method. Hypothesis testing in this study uses SPSS Version 25. The results of this study show that the variables of green governance quality measured based on board size, independent board, gender diversity, chief sustainability officer and sustainability committee, as well as shareholder pressure variables measured by ownership structure consectration partially have no effect on the readability of sustainable reports. Meanwhile, the sustainable economic performance variable measured by ROSI has a positive effect on the readability of the Sustainable Report. However, simultaneously these variables affect the readability of the continuous report.
The Influence of Key Audit Matters, Audit Fees, and Company Size on Audit Quality Icih, Icih; Putri, Trisandi Eka; Mat Arof, Nur Adlin Farhanah binti
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.v8i02.1402

Abstract

This research aims to determine the influence of key audit matters, audit fees, and company size on audit quality. The method used in this research is quantitative using multiple linear regression and SPSS version 25. The population used in this research is property companies listed on the Malaysian Stock Exchange in 2021-2023. The sample in this research was sought using a purposive sampling method consisting of 45 companies. The data used is secondary data from property financial reports listed on the Malaysian Stock Exchange for the 2021-2023 period. The research results show that the key audit matters variable does not have a positive and significant effect on audit quality with a significance value of 0.945. Audit fees partially have a positive and significant effect on audit quality with a significance value of 0.004 and company size partially has a positive and significant effect on audit quality with a significance value of 0.000. Based on the analyzes it can be partially concluded: 1) the key audit matters variable does not have a positive and significant effect on audit quality. 2) audit fees partially have a positive and significant effect on audit quality. 3) Company size partially has a positive and significant effect on audit quality.

Page 13 of 15 | Total Record : 142

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