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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 158 Documents
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The Effect of Auditor Switching and Auditor Independence on Audit Quality With Audit Fees As A Moderating Variable Fellicia Fellicia; Christina Dwi Astuti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1552

Abstract

Audit quality is a crucial element in ensuring the reliability of financial reporting, particularly for property and real estate companies that operate with complex business structures and high levels of risk. This study aims to examine the effect of auditor switching and auditor independence on audit quality, with audit fee as a moderating variable, as well as firm age and firm size as control variables. A quantitative approach was employed using panel data from 64 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, with a total of 167 firm-year observations. The data were analyzed using panel data regression with the Fixed Effect Model, processed through EViews software. The results show that auditor switching has a positive effect on audit quality, while auditor independence, as measured by audit tenure, does not show a significant impact. Furthermore, audit fee does not significantly moderate the relationship between auditor switching and auditor independence on audit quality. This study contributes theoretically by enriching the understanding of the role of structural and compensation factors in maintaining audit quality and offers practical implications for managers and regulators in designing more effective audit policies. Future research is recommended to use more diverse indicators of audit quality and include other industrial sectors to enhance the generalizability of the findings.
Systematic Literature Review: Studies on Cost Stickiness Behavior under Uncertainty Condition Fajar Meiyanti
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.v8i01.1637

Abstract

The uncertainty Based on previous research, cost behavior tends to be sticky when activity increases or decreasesThe purpose of this study is to determine the association of uncertainty with cost stickiness behavior through a systematic literature review. Using existing studies in the Scopus and Google Scholar databases, and future research. The analysis was conducted on 27 eligible articles based on the criteria and then mapped based on the year of research, author, research sample, observation period, theory used, variable measurement, research results, and research gap. Researchers found that the impact of uncertainty on cost stickiness still varies. Future research can discuss and expand the analysis to understand long-term uncertainties, such as global trade policy or climate change, as well as use a variety of measurements or expand the scope of research.
THE EFFECT OF CURRENT RATIO, LEVERAGE RATIO AND ROI ON SYSTEMATIC RISK OF FOOD AND BEVERAGE INDUSTRY STOCK STOCK ON THE INDONESIA STOCK EXCHANGE Rika Yanuarty rika; Supena Supena; Tarinih Tarinih
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1660

Abstract

This study aims to determine the effect of current ratio, leverage ratio and the ROI of the systematic risk of the food and beverage industry shares the Indonesia Stock Exchange simultaneously. This study is also to determine the effect on the current ratio partially systematic risk, leverage ratios determine the effect on the risk of systematic partially and to determine the effect of ROI on the risk of systematic food and beverage industry shares partially. To analyze the effect of the simultaneous use of multiple regression analysis with F test and to analyze the effect of partially then used simple regression with t test. The data in this analysis are taken as many as 14 food and beverage industry companies by the end of 2015. Based on data analysis showed that variables CR and debt ratio. The results showed that the variables CR, debt ratios and ROI no effect on beta stocks simultaneously. It can be seen calculated F value of 0.475 with a significance of 0.707. Variable CR, debt ratios and ROI affects beta sebear 12.5% ??stake. CR variable does not affect the partial beta stocks. Thitung of -0.967 and significance of 0.352. These variables may explain the variable rate of 7.2% .Variabel debt ratio also does not affect the partial beta stocks. T value of 0.455 and siginifikansi amounted to 0.657. The variables affecting the stock beta of 1.7% while the rest influenced by other variables that are not included in the model. Variable ROI also does not affect the partial beta stocks. T value of -1.198 and siginifikansi at 0.254. The variables affecting the stock beta of 10.7% while the rest influenced by other variables that are not included in the model.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM, EMPLOYEE DISCIPLINE, AND ORGANIZATIONAL CULTURE ON ACCOUNTING INFORMATION QUALITY Nara Ika Prayendra; Rapina Rapina; Tan Ming Kuang; Johannes Buntoro Darmasetiawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1292

Abstract

The development of accounting information systems in the era of technology and globalization is expected to improve the quality of accounting information. Moreover, the implementation of supporting work discipline and an organizational culture aimed at enhancing the quality of the resulting accounting information is also anticipated. However, in reality, the quality of accounting information produced, particularly within the government, remains relatively low. Previous research has examined the impact of various variables on the quality of accounting information systems. This study is conducted with the aim and novelty of determining the influence of accounting information systems, employee discipline, and organizational culture on the quality of accounting information. This type of research is quantitative, with the sample obtained using primary data through the distribution of questionnaires to employees in the accounting, finance, and tax departments of private companies, amounting to 80 respondents. The sampling technique in this study employs purposive sampling with the Structural Equation Model (SEM) research model. Data analysis utilizes SmartPLS. The results of the study indicate that the accounting information system does not significantly influence the quality of accounting information, whereas employee discipline and organizational culture have a significant effect on the quality of accounting information. With these findings, it is hoped that future research can use a larger data sample to achieve significant results and assist in the generalization of research findings. This study suggests that companies focus on improving discipline through training, supervision, and reward systems that support adherence to accounting procedures. Strengthening an organizational culture that emphasizes work discipline can also improve the quality of accounting information
Descriptive Analysis of the Implementation AISAS Model and Digitalization of Accounting in the Cisaat Tourism Village Afghani Mahmuda Bahreisy; Gita Siswhara; Asep Kurniawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1369

Abstract

This study aims to analyze consumer behavior in Cisaat Tourism Village through the development of the AISAS model (Awareness, Interest, Search, Action, Share) and the implementation of digital accounting. The method used is a qualitative descriptive approach with a case study, involving in-depth interviews, participatory observation, and document analysis. Cisaat Tourism Village, located in Ciater Subdistrict, Subang Regency, West Java Province, is renowned as an Educational Tourism Village. In 2024, it received an award from the Ministry of Tourism and Creative Economy as the third-ranked Emerging Tourism Village. The study results show that the majority of tourists became aware of Cisaat Tourism Village through Instagram, TikTok, and travel agents. They became interested in visiting the village due to its engaging videos. Subsequently, they searched for information on Google Search, TikTok, Instagram, and YouTube. Next, they took action by enjoying the unique beauty, hospitality, and educational experiences offered by Cisaat Tourism Village. Finally, tourists often shared their travel experiences through WhatsApp stories, Instagram, and TikTok. However, the use of digital accounting technology has not yet been implemented in Cisaat Tourism Village.
BRIDGING EXPECTATIONS: SERVICE QUALITY AS A LINK BETWEEN COMPETENCE, TECHNOLOGY, AND STAKEHOLDER SATISFACTION: Array Choraitun Nisa; Nurul Aisyah Rachmawati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1562

Abstract

Public service is a key pillar in implementing a country's government system. Within the public service system, the State Civil Apparatus (ASN) plays a central role in managing and providing services to the public. Public services offered to the public, especially employers and workers/laborers, include instruments such as Company Regulations (PP) or Collective Labour Agreements (PKB). This study aims to determine how officer competence and technology affect stakeholder satisfaction and service quality, with service quality acting as an intervening factor in Company Regulation and Collective Labour Agreement services. The research employed SEM-PLS analysis. The population consisted of stakeholders managing company regulations and collective labor agreements through the e-PP and e-PKB applications at the Ministry of Manpower, with a sample of 100 respondents. A questionnaire was used as the research instrument. The results indicate that officer competence does not influence stakeholder satisfaction. Conversely, technology implementation and service quality impact stakeholder satisfaction. Additionally, both officer competence and technology implementation influence service quality. Service quality fully mediates the relationship between officer competence and stakeholder satisfaction. It also partially mediates the relationship between technology implementation and stakeholder satisfaction.
CATUR PURUSA ARTHA VS TRI KAYA PARISUDHA ON THE LEVERS OF CONTROL TOWARDS THE PERFORMANCE OF VILLAGE-OWNED BUSINESS ENTITIES I Made Pradana Adiputra
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1589

Abstract

The establishment of BUMDES is one of the efforts to accelerate the management of poverty including in Bali. Fraud cases related to the management of BUMDes funds occur a lot in Buleleng Regency. At least 4 cases out of 6 cases that occurred in Bali Province occurred in Buleleng Regency. This research aims to religious value of Catur Purusa Artha (CPA) and Tri Kaya Parisuda (TKP) on the elements of the management control system, namely the levers of control over the performance of BUMDes in Buleleng Regency. Data collection through primary data collection with questionnaires to BUMDes managers. Data analysis is carried out through a hypothesis testing process that is formulated through an interaction/moderation regression test between levers of control with CPA and TKP on BUMDes performance. The results from 75 questionnaires that can be processed show that both CPA and TKP positively affect the impact of LoC on the performance of BUMDes. Based on the significance value, it proves that CPA has a stronger moderation influence than the crime scene. This shows that CPA is considered to have a stronger role in the personal BUMDes manager in Buleleng Regency in carrying out the organization's operations without disregarding the value of the crime scene as a religious or cultural value in Bali.
Comparative Valuation of an ICT Firm Using Discounted Cash Flow and EV/EBITDA Multiples — Evidence from PT ESA Kamal Abdillah; Nurul Aisyah Rachmawati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1672

Abstract

This study analyzes the firm valuation of PT Elang Strategi Adidaya (PT ESA), an Indonesian ICT system integrator experiencing rapid revenue and profit growth alongside persistent operating cash flow constraints. Despite strong financial performance, liquidity pressure arises from a high proportion of indirect projects with long payment cycles, highlighting the need for an appropriate valuation approach to support investment decisions. Using a qualitative case study method, this research combines financial statement analysis with in-depth interviews of key management and operational stakeholders. Firm valuation is conducted using Book Value, Discounted Cash Flow (DCF) with Free Cash Flow to Firm (FCFF), and relative valuation through EV/EBITDA multiples based on comparable ICT firms. The results show that PT ESA’s book value of IDR 37.75 billion represents a conservative lower bound and does not reflect future cash flow potential or intangible assets. In contrast, the DCF approach estimates an enterprise value of approximately IDR 609.07 billion, supported by strong growth prospects and profitability. The EV/EBITDA analysis further indicates valuation upside relative to industry peers. Overall, cash flow–based valuation provides a more representative measure of firm value for high-growth ICT companies facing working capital challenges.

Page 16 of 16 | Total Record : 158

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