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.
Articles
142 Documents
<![CDATA[THE EFFECT OF TAXATION ADMINISTRATION REFORM AND TAXATION KNOWLEDGE ON COMPLIANCE OF VAT ENTERPRISES ]]>
<![CDATA[Abdul Hafiz Tanjung]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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<![CDATA[This research aims to give an overview about taxation administration reform, taxtation knowledge and compliance taxable enterpreneur for VAT purposes descriptively, and whether there is or not an influence of taxation administration reform and taxtation knowledge towards compliance taxable enterpreneur for VAT Purposes on KPP Pratama Cibeunying Kaler. Data used in this research was primer data collected by using questionnaire which was distributed to respondents. Respondent in this research is VAT Enterprises listed on KPP Pratama Cibeunying Kaler. Amount of samples obtained as many as 49 VAT Enterprises taken by method Simple Random Sampling from 96 VAT Enterprises as a population. As for the research method used was descriptive method and associative. While the data analysis method is in this research is Multiple Linear Regression Analysis. The result of this research shows that taxation administration reform and taxtation knowledge both partially and simultaneously positive and significant effect to compliance Taxable Enterpreneur for VAT Purposes on KPP Pratama Cibeunying Kaler.]]>
<![CDATA[The Influence of Managerial Orientation in Decision-Making Processes ]]>
<![CDATA[Rusdianto Rusdianto]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v4i01.259
<![CDATA[This research aims to examine managerial preferences in the resource allocation process. This research used an experimental method to test whether resource availability, stakeholder claims, and managers’ affiliations to stockholders can influence the decision-making process of resource allocation. The results show that resource availability, stakeholder claims, and managers’ affiliation could influence the resource allocation process. The results of the research contribute to several things. The first is to show that stakeholder theory can test managerial preferences at the individual level. Secondly, the resources distribution is influenced by behavioral factors associated with normative stakeholder theory.]]>
<![CDATA[ASSESSING EXPERIENCE, EDUCATION, PROFESSIONAL SKEPTICISM AUDITORS IN DETECTING FRAUD ]]>
<![CDATA[Vero Deswanto]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v4i01.358
<![CDATA[Fraud is an act of fraud with a mechanism of action that is planned and carried out individually, in groups or in collaboration with other parties. The auditor profession is responsible for fraud detection. Increased emphasis on the grading system is needed in connection with detection. This research was conducted at the Inspectorate General of the Ministry of Finance by conducting a survey of 82 auditors. The data analysis technique used is multiple linear regression analysis that is processed using the Smart-PLS tool. Hypothesis testing results show that experience, education, and professional skepticism have a positive effect on auditor perceptions in detecting fraud. Test results and statistical data analysis concluded that the auditor's experience showed a positive effect on the auditor's perception in detecting fraud even though it was not significant, the auditor's education variable showed a positive and significant effect on the auditor's perception in detecting fraud, and the professional skeptic variable had a positive effect on the auditor's perception in detecting cheating and its influence is significant.]]>
<![CDATA[Enterprise Resource Planning and Internal Control Effectiveness ]]>
<![CDATA[Chelsea Michelle Malau]]>;
<![CDATA[Francis M. Hutabarat]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v4i01.376
<![CDATA[This study aims to examine and analyze enterprise resource planning on internal control effectiveness in food and beverage companies. Enterprise Resource Planning (ERP) discussed in this study is the implementation of the ERP software in the company studied. In this study, internal control effectiveness is measured using Morris (2011) model and the model of Catalya and Hadiprajitno (2014). The population used in this research is food and beverage companies listed in Indonesia Stock Exchange (BEI). The technique of sample selection used purposive sampling. Based on these criteria, obtained samples as much as 14 companies during the observation period 2016-2017. In this sample there are 4 companies that are excluded from the study sample, because they have IPO after 2017. So, the final number of samples that can be observed as many as 28 samples. The analytical tool used in this study is the logistic regression. These results shows that the predictive ability of the regression model to project companies applying SPE by 100%. This study however states that enterprise resource planning implementation has no effect on internal control effectiveness in food and beverage companies. Nevertheless, the ERP implementation need to be socialized due to small number of companies implementing this software.]]>
<![CDATA[THE ROLE OF PERCEIVED ORGANIZATIONAL SUPPORT IN SUPPORTING LOCAL GOVERNMENTS' TAX APPARATUS TO OPTIMIZE LOCAL TAX REVENUE ]]>
<![CDATA[Puti Nurul Karimah]]>;
<![CDATA[Fauzan Misra]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v4i01.377
<![CDATA[Organizational support theory suggest that perceived organizational support may influence the employee's behavior and performance. This study aims to investigate the influence of the quality of the tax apparatus and perceived organizational support on efforts to optimize local tax revenue. To accomplish this purpose, a survey was conducted on the regional tax apparatus in Sumatera. This study uses purposive sampling involving 60 respondents. The results of this study show that the quality of the tax apparatus does not affect the efforts to optimize local tax revenue. Then, the perceived organizational support has a positive and significant influence on the effort to optimize local tax revenue. However, perceived organizational support does not moderate the influence of the quality of the tax apparatus on efforts to optimize local tax revenue. These findings imply that local governments need to improve the quality of the apparatus to obtain organizational goals. In addition, local governments need to pay attention to the employee in order to trigger organizational goals attainment.]]>
<![CDATA[LOCAL WISDOM: CAN IT MITIGATE THE RISK OF FRAUD? ]]>
<![CDATA[Yosua Febrian Putra Aditya]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v4i01.382
<![CDATA[The risk of fraud in managing village funds is increasingly proportional to the increasing amount of funds provided by the central government every year. One of the ways that the government can use to mitigate the risk of fraud is to implement local wisdom. This research was conducted to identify the fraud risk that occurs in managing village funds in Kebonan Village and analyze local wisdom as one of the media to mitigate fraud in the management of village funds in the village. This research uses descriptive qualitative data method with primary data sources. The instrument used in the study was a semi-structured interview. The result of this study shows that even though there is already control to reduce and manage every fraud risk, local wisdom also can be used as a means of mitigating the fraud risk if it is properly imbued.]]>
<![CDATA[The Role of Tax Morale as Mediator in The Relationship between Religiosity and Tax Compliance in South Sumatra ]]>
<![CDATA[Mareska Nurani]]>;
<![CDATA[Imas Nurani Islami]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v4i01.392
<![CDATA[The aims of this study is to examine the direct effect of religiosity on taxpayer compliance level. Besides, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer morale. The data were gathered survey method that was able to collect as much 160 samples that can be used for analysis. The validity and reliability of instruments test were conducted before testing the hypothesis. The indirect influence was calculated from Variance Accounted For (VAF) mediating model. The result showed that the level of religiosity has a positive effect on tax morale and taxpayer compliance. High tax morale would increase taxpayer compliance. The results also provided empirical evidence that there was an indirect influence of religiosity on taxpayer compliance through the mediation of tax morale.]]>
<![CDATA[THE EFFECT OF OWNERSHIP STRUCTURE ON INVESTMENT EFFICIENCY (CASE STUDY IN NON FINANCIAL FIRMS LISTED ON INDONESIA STOCK EXCHANGE IN 2015-2017) ]]>
<![CDATA[Faviola Lady Anela]]>;
<![CDATA[Andrian Budi Prasetyo]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v4i01.407
<![CDATA[The objective of this study is to investigate whether ownership structure and corporate governance affecting the efficiency of investment of listed non-financial firms in Indonesia. Ownership concentration, managerial ownership, management stock option, and mutual funds ownership used as independent variables in this study. Meanwhile, the dependent variable in the research is investment efficiency. Regression analysis is used as a method in analyzing secondary data obtained by using purposive sampling method. Secondary data used in research sourced from the financial statements and annual reports of non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The result of this research indicates that ownership concentration does not have a significant influence towards investment efficiency. This result also shows that each of managerial ownership and management stock options positively influence investment efficiency. Furthermore, mutual funds’ ownership is proven that positively influence the investment efficiency]]>
<![CDATA[THE EFFECT OF ATTITUDES, ORGANIZATIONAL COMMITMENTS, SEVERITY OF CHEATING LEVELS, PERSONAL COST OF REPORTING AND JOB COMMITMENT TO WHISTLEBLOWING INTENTIONS ]]>
<![CDATA[Komarudin Mustopa]]>;
<![CDATA[Asep Kurniawan]]>;
<![CDATA[Trisandi Eka Putri]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v4i01.408
<![CDATA[This study aims to determine the effect of Attitudes, Organizational Commitments, Severity of Cheating Levels, Personal Cost of Reporting and Professional Commitment to whistleblowing intentions. Data collection techniques are questionnaires. The population in this study were all Village government apparatus in Subang Regency and the sample in this study were 200 respondents. Hypothesis testing uses multiple regression analysis. The results of this study indicate: (1) attitude influences the intention to conduct whistleblowing; (2) organizational commitment does not affect the intention to conduct whistleblowing; (3) Fraud severity level influences the intention to conduct whistleblowing; Personal Cost of Reporting has a negative effect on the intention to do a whistleblowing; (5) Job commitment influences the intention to conduct whistleblowing]]>
<![CDATA[DETERMINANTS OF EARNING PERSISTENCE ]]>
<![CDATA[Ardela Soehartinah Gunawan]]>;
<![CDATA[Icih Icih]]>;
<![CDATA[Trisandi Eka Putri]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v4i01.410
<![CDATA[This study aims to determine the effect of firm size, leverage, managerial ownership, listing age and audit committee on earnings persistence. The data used is data on banking companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The sample selection uses a purposive sampling method. The samples that fit the criteria were 29 companies during the 2015-2017 observation period, so that the final number of observational data was 87 (3 × 29). Then data were analyzed using the SPSS 22 application.The results of this study indicate that firm size, managerial ownership and listing age do not affect earnings persistence. While leverage and audit committees negatively affect earnings persistence. Variables of company size, leverage, managerial ownership, listing age and audit committee jointly influence the persistence of earnings.]]>
