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ACCRUALS (Accounting Research Journal of Sutaatmadja)

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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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ACCURACY OF SPRINGATE, ZMIJEWSKY AND GROVER AS LOGISTIC MODELS IN FINDING FINANCIAL DIFFICULTY OF FINANCING COMPANIES Munawarah Munawarah; Keumala Hayati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

This study aims to determine both the Springate model, Grover and Zmijewski able to predict the condition of financial distress in finance companies listed on the Indonesia Stock Exchange. And of the three models can be known which model is the most accurate in predicting financial distress. The population in this study are companies in the financing sector listed on the Indonesia Stock Exchange in the period 2013 to 2017 as many as 17 companies. By using purposive sampling technique, a total sample of 85 financing companies was obtained. The data used are secondary data sourced from the company's annual financial reports. The analysis model used is logistic regression. Simultaneously, all predictive models for Springate, Zmijewski, and Grover affect the probability of financial distress. While partially only Zmijewski can influence the prediction of financial distress conditions in Financing sub-sector companies listed on the Indonesia Stock Exchange. Nagelkerqe Square value shows 0.606 meaning that only 60.6% variation of the accuracy of these three models in predicting financial distress conditions of finance companies. While the remaining 39.4% can be explained by other models not examined in this study

IMPLEMENTATION OF CSR PROGRAMS TOWARD ACHIEVEMENT OF THE SDGs TARGET Weni Apriliyani; Novita Novita
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Preparation of this study aimed to evaluate whether CSR program PT Holcim Indonesia Tbk has met the criteria of GRI-Standard and determine whether CSR program PT Holcim Indonesia Tbk is able to support perncapaian SDG's targets in 2030. This study is a qualitative and quantitative research. Research data collection techniques by interviewing the management of PT Holcim Indonesia Tbk namely Community Relations division and the local government. The second data collection techniques is by distributing questionnaires to people who get Holcim CSR program. The results of data analysis in this research produces information that only PT Holcim Indonesia CSR program Tbk economics that has influence on the target perncapaian SDG's. While the social and environmental fields have not been proven to have an effect on the achievement of the target SDG's. The results of the data analysis was due largely Holcim CSR program is only focused on the achievement of the economy and the realization of all the indicators for the achievement of SDG's may have been performed by the company as a whole, but does’t plan implemented CSR programs on community sustainability.

THE ANALYSIS OF BANKING GOVERNANCE IN INDONESIA: THE FINANCIAL SERVICES AUTHORITY PERSPECTIVE Rudy Hartanto; Pupung Purnamasari
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

The purpose of this study is to examine the factors that influence the ranking of banking governance in Indonesia. This study uses the perspective of regulatory authority of financial services concerning self-assessment of bank governance as regulated in Regulation of Financial Services Authority Number (POJK). The data in this study using the report of banking governance in 2014-2017 with a sample obtained as many as 294 banks. Hypothesis testing technique is done by using ordinal regression analysis. The results showed that the variable owner, ROA, asset, and status have a positive effect on GCG. In contrast, the leverage in this study showed a negative influence on GCG. Testing the growth and age does not affect the level of banking governance

ANALYSIS OF FINANCIAL AND NON FINANCIAL FACTOR IN PREDICTING BANK BOND RATING LISTED INDONESIA STOCK EXCHANGE Dendi Purnama
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

This study aims to analyze the effect of solvency, liquidity, profitability, bond maturity, and auditor reputation on the predictions of bond rating in the sub-sector companies of the bank. The population in this study are all bank’s sub-sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The samples in this study are 16 companies for 5 years. The analytical method used in this study is logistic regression analysis.The results showed that solvency has negative effect on bond rating predictions. Liquidity, profitability, have significant and positive effect on bond rating predictions. While the bond maturity and auditor's reputation have no significant and possitif effect on bond rating predictions.

THE EFFECT OF CEO COMPENSATION, INDEPENDEN DIRECTOR AND AUDIT QUALITY ON TAX AGGRESSIVENESS Kurnia Kurnia; Dudi Pratomo; Tommy Handoko
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Tax is one of the largest sources of revenue from the State Budget (APBN). Every year it is expected that the achievement will be in accordance with the targets set by the government. On the other hand for Taxpayers, tax is a burden that must be reduced because it affects the profits earned. Tax avoidance by taxpayers was called tax aggressiveness, where taxpayers try to minimize the tax burden in order to increase profits.This study aims to determine the effect simultaneously and partially between tax aggressiveness as the dependent variable with executive compensation, independent director and audit quality as an independent variable with leverage control variables that were proxied by a debt to asset ratio (DAR).The research method used quantitative research with descriptive objectives verification and had a type of causality. The analytical unit used a mining company that was consistently listed on the IDX, consistently publishes financial statements and did not experience losses during the study period of 2011-2017. Based on these criteria 8 samples of the company were obtained with a study period of 7 years, resulting in 56 research samples. The method of data analysis used descriptive statistical analysis and panel data regression analysis which was assisted by Microsoft Excel 2016 and E-Views 10 Student Version software.From the results of descriptive statistical analysis and panel data regression it was concluded that executive compensation, independent directors and audit quality had an effect on simultaneously on tax aggressiveness. Partially, executive compensation and independent directors had no effect on tax aggressiveness, while audit quality had a significant negative effect on tax aggressiveness. This shows that taxpayers must pay attention to the independent variable of audit quality because it could affect tax aggressiveness

THE EFFECT OF OWNERSHIP STRUCTURE ON INCOME SMOOTHING Dudi Pratomo; Kurnia Kurnia; Adli Dzil Ikram
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Income smoothing is an earnings management action by raising or lowering earnings to make it look more stable. This was done by company management for reasons not achieving the company's targets. In financial statements, a stable company profit illustrates that the company had good business continuity.Explained in the concept of corporate governance, institutional ownership, government ownership, and managerial ownership were believed to be able to minimize the occurrence of income smoothing. Therefore, this research was conducted to determine the effect of institutional ownership, government ownership, and managerial ownership with profitability and leverage control variables on income smoothing both simultaneously and partially in BUMN companies listed on the Indonesia Stock Exchange in 2012 - 2017.The technique used to select samples was purposive sampling technique. In the process, 10 research samples were obtained with a period of 6 years, so that 60 sample units were obtained. Then, to carry out the analysis, the analytical method used logistic regression analysis with the software used SPSS 23.0.After the analysis of this study, the results stated that simultaneous institutional ownership, government ownership, and managerial ownership with profitability control variables and leverage had a significant influence on income smoothing. Furthermore, partially the results of this study stated that government ownership had a significant effect on the negative direction of income smoothing. While the other two independent variables, namely institutional ownership and managerial ownership variables did not have a significant effect on income smoothing.

MARKET ANOMALY ANALYSIS: THE DAY OF THE WEEK EFFECT, JANUARY EFFECT, ROGALSKY EFFECT AND WEEKFOUR EFFECT TESTING IN INDONESIA STOCK EXCHANGE (CASE STUDY ON COMPANIES LISTED IN LQ45 INDEX IN 2013- 2017) Wendra Bagaskara; Khairunnisa Khairunnisa
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Financial theory explained that there are four types of anomalies such as firm anomaly, seasonal anomaly, event anomaly, and accounting anomaly. Seasonal anomalies are divided into several parts such as The Day of The Week Effect, the January Effect, Rogalsky Effect, and Week-Four Effect. The results of research in Indonesia show mixed results related to this anomaly.The purpose of this research is to test wether The Day of The Week Effect, January Effect, Rogalsky Effect, and Week-Four Effec market anomalyt occurred on the Indonesia Stock Exchange. This research is a study that uses quantitative research methods with the purpose of descriptive-verification. The unit of analysis of this research is the companies that registered consistently in the LQ45 index for the period 2013-2017 using purposive sampling technique. This study used 37 research samples for 5 years of research and used a different test analysis with SPSS Statistics 25.The results showed that there was an anomaly of The Day of The Week Effect on the Indonesia Stock Exchange and there was no anomaly in the January Effect, Rogalsky Effect, and Week-Four Effect on the Indonesia Stock Exchange

THE MODERATING EFFECT OF COMPETITIVE STRATEGIES ON INTELECTUAL CAPITAL AND COMPANY VALUE IN BANKING COMPANIES Rumini Rumini; Bambang Sugiharto; Asep Kurniawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

This research was conducted with the aim to determine the effect of Intellectual Capital on Corporate Values with Competitive Strategies in increasing and decreasing the relationship between Intleectual Capital and Corporate Value. Intellectull Capital in this study was measured using VAIC developed by Pulic. The sample in this study were 17 banking companies listed on (Indonesia Stock Exchange) IDX as much as 8 years.By using a simple regression analysis the results of the equation are obtained: Y = 0.201483 + 0.22356vaic + e . While the results of the T test obtained a T value with a probability of 0.0150, which means less than 0.05. The F test obtained an F value with a probability of 0.000154 <0.05. These results prove that the Intellectual Capital variable has a positive effect on Company Value. While the multiple linear equations obtained by the equation: Y = 1.471970 + 0.214295vaic + 0.4581455vaicsb + e. Based on these results Intellectual Capital gives a coefficient of 0.214295 with a probability value of 0.0013 <0.05, while Intellectual Capital with a Competitive Strategy gives a coefficient of 0.458145 with a probability of 0.0007 <0.05 means that Intellectual Capital has a positive effect on Corporate Values and Competitive Strategies can influence (strengthen) the relationship between Intellectual Capital with Corporate Value

VILLAGE FUND: A BALANCED SCORECARD APPROACH Nur Hasanah; Novita Novita
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

In public sector organizations the Balanced Scorecard (BSC) is not only used as a tool to assess current performance, BSC can also be used to determine performance targets in the future. The performance is certainly in the form of public service products that are directly acceptable and felt by the community. In village government as organizations that receive Dana Desa program, the implementation of the BSC must be supported by the application of the Dana Desa principle so that the Dana Desa can be used in accordance with its objectives. The purpose of this study is to assess the performance of Bojong Kulur Village in allocating Dana Desa which can then be used as an evaluation material for a better Bojong Kulur Village performance. Data collection techniques for this study were carried out by observation, documentation, interviews, as well as distributing questionnaires to the community and the Bojong Kulur Village apparatus. The results of this study are the balanced scorecard design that provides strategic initiatives as an action to improve organizational performance that can be used by Bojong Kulur Village as a performance evaluation related to the allocation of Dana Desa to be in accordance with its principles.

FINANCIAL STATEMENT QUALITY AND INVESTMENT EFFICIENCY Indah Umiyati; Riyanto Riyanto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

This study aims to analyze the relationship between financial statements quality with reduced over-investment and under-investment. The study was conducted on companies listed on the Indonesia Stock Exchange in 2008-2015 totaling 1,525 years. The analysis was done using an estimation of multinomial logistic regression. The results of the data analysis show that financial statements quality does not have an influence on the reduced opportunities for over-investment or under investment

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