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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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APPLICATION OF UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) MODEL TO THE INTENTION TO USING MOBILE BANKING SERVICE Bambang Sugiharto; Indah Umiyati; Noni Nissa Sholihah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.885

Abstract

The aim of this research was to analyze the influence of performance expectations, effort expectations, and social influence on the intention to use mobile banking on mobile banking users. The study used three independent variables that are the performance expectations, effort expectations, and social influence, while intention to use mobile banking as a dependent variable. The sample of this research were society users of mobile banking in Subang Regency, West Java Province. Sampling incidental of Non-probability sampling was used as a sampling method with a total sample of 154 people. Validity, reliability, descriptive analysis, classical assumption test, and multiple regression analysis are used for this study. Statistical method for data testing using SPSS program 22. The result of this research indicates that performance expectations, effort expectations, and social influence have a positive effect on the intention in using either mobile banking, the result of tests on partial or simultaneously.
THE EFFECT OF BID-ASK SPREAD, MARKET VALUE, VARIANCE RETURN, DIVIDEND PAYOUT RATIO AND INFLATION ON HOLDING PERIOD Trisandi Eka Putri; Icih Icih; Nisa Halimatusyadiah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.886

Abstract

This study aimed to analyze the effect of the bid-ask spread, market value, variance return, dividend payout ratio, and inflation on the holding period. The population in this study are LQ45 and Non LQ45 companies listed on the Indonesia Stock Exchange in 2018-2020. Based on the sample criteria, there were 30 companies for LQ45 companies and 116 companies for Non LQ45 companies. The results showed that the bid-ask spread, market value, dividend payout ratio, and inflation had a significant positive effect on the holding period for both LQ45 and non-LQ45 companies. While the Variant return variable has a different effect, wherein the LQ45 company the return variance variable has no effect on the holding period while in the Non-LQ45 company the return variance variable has a significant negative effect on the holding period.
FACTORS AFFECTING TRANSFER PRICING AGGRESSIVENESS IN INDONESIAN MULTINATIONAL COMPANY Setyarini Santosa; Fabiola Hagai Karina
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.581

Abstract

Transfer pricing has been cited as the most crucial tax avoidance issue in multinational company. Transfer pricing is defined as the price to buy or sell goods and services between related parties. This kind of transaction may be conducted by a person or an entity that has special relationship with the company which might against the arm’s length principle. As many issues have been arisen regarding tax avoidance through transfer pricing practices, this study wants to examine the major determinants of transfer pricing aggressiveness in multinational company listed on Indonesia Stock Exchange for year 2013-2017. Sampling method used in this study is purposive sampling. Based on hand-collected sample of 120 publicly-listed Indonesian multinational company, through multiple regression analysis, the result shows that tax expense does not affect multinational company’s aggressiveness to do transfer pricing, while exchange rate, share ownership, leverage and firm size affect multinational company’s aggressiveness to do transfer pricing.
The Influence of Corporate Social Responsibility (CSR) and Cost of Debt on Corporate Financial Performance during the Covid-19 Pandemic with Political Connections as a Moderating Variable Lidya Agustina; Etty Murwaningsari
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.903

Abstract

This study aims to examine the effect of corporate social responsibility and the cost of debt on the company's financial performance, as well as to examine whether political connections can moderate the effect of corporate social responsibility and the cost of debt on the financial performance of companies listed on the IDX for the 2019-2020 period. Based on 193 companies, and 386 processed panel data, the results showed that corporate social responsibility had a positive and significant effect on the company's financial performance, while the cost of debt had a negative and significant effect on the company's financial performance. However, political connections did not succeed in moderating the effect of social responsibility and the cost of debt on the company's financial performance. This could be due to the two sides of political connections, where there is convenience because these political connections can have an impact on increasing the company's debt structure, thus making the company burdened where the company's profit will decrease due to having to pay off its debt burden.
THE EFFECT OF SUSTAINABILITY DISCLOSURE, CORPORATE GOVERNANCE MECHANISM AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE Nita Yuliana; Wiwik Utami
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.929

Abstract

This study examines the effect of sustainability disclosure, corporate governance mechanisms, and Intellectual capital on financial performance. The research population of this study are banking companies listed on the IDX 2016-2019. The sample selected based on the criteria are 27 companies with 4 years of period, then 108 samples are obtained. Regression analysis method on panel data. The results of the study show that the disclosure of sustainability and institutional ownership has a negative effect on financial performance. The frequency of board of Commissioners meetings and Intellectual capital have a positive and significant effect on financial performance.
The Effect of Internal Control and Auditor Competence on Fraud Prevention Suyanto Suyanto; Benny Marcino; Sri Lestari Prasilowati; Indri Astuti; Maria Gayatri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.931

Abstract

This study aims to determine the effect of internal control and auditor competence on fraud prevention on oil palm plantation. This research is an explanatory research with a quantitative approach. The method used in this study is a quantitative method using non-probability sampling with a purposive sampling technique through a rapid internet-based survey by distributing questionnaires (google form) through online media such as WhatsApp groups and social media (Instagram, Facebook, and twitter). The inferential statistics used are moderated regression analysis (MRA). This study uses internal control as an independent variable and auditor competence as a moderating variable. Internal control has an effect on fraud prevention. The implementation of internal control in the oil palm plantation industry is the key to fraud prevention which can serve as a guideline or Standard Operational Procedure (SOP) for stakeholders. Auditor competence is able to moderate the implementation of internal control towards fraud prevention. The auditor's understanding of the oil palm plantation business process as a whole can prevent fraud. The study focused on palm oil companies listed on the Indonesia Stock Exchange with auditor respondents having at least 5 years’ experience as an auditor for palm oil. This research contributes to providing information about fraud prevention in the oil palm plantation industry, so that it can be considered by management in developing a more effective fraud prevention detection model.
The Role of Religiosity in Moderating the Relationship Between Gender and Tax Evasion Ilham Illahi; Harfandi Harfandi
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.933

Abstract

Tax evasion committed by taxpayers will reduce state revenues thereby hampering development activities. This tax evasion must be prevented so that the country's economy continues to grow and develop. This study examines the effect of gender on tax evasion. The religiosity variable is used as a moderating variable on the relationship between gender and tax evasion. This study used student respondents from the Faculty of Islamic Economics and Business (FEBI) IAIN Bukittinggi. The use of FEBI IAIN Bukittinggi students in this research is because they will later join the business world as either owners or workers and at that time they will automatically have an obligation to pay taxes. To see the effect of the gender variable on tax evasion and the moderating effect of the religiosity variable, the researcher used Moderated Regression Analysis (MRA. The results of this study found that (1) gender did not have a negative impact on tax evasion, (2) the religiosity variable was proven to moderate the relationship between gender and tax evasion. Gender with a high level of religiosity tends to avoid tax evasion because tax evasion is contrary to religious values.
THE EFFECT OF WORKPLACE SPIRITUALITY ON AUDIT QUALITY WITH JOB SATISFACTION, AND ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE Muhamad Fuji Hakiki; Yayu Putri Senjani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.880

Abstract

This study aims to analyze the effect of workplace spirituality on audit quality with job satisfaction and organizational commitment as mediation. The sampling technique used purposive sampling using non-experimental primary data (questionnaire). This study uses a multivariate analysis tool with 2 methods, namely the first generation technique and the second generation technique. The results showed that (1) workplace spirituality had a positive and significant effect on audit quality through job satisfaction, (2) workplace spirituality had a positive and significant effect on audit quality through organizational commitment not proven
THE VILLAGE-OWNED ENTERPRISE “KITA” STRATEGY TO ACCELERATE THE IMPLEMENTATION OF FINANCIAL MANAGEMENT PRINCIPLES Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Yakobus Werang Kean
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.882

Abstract

BUMDes is one of the government's goals in restoring the Indonesian economy, as stated in the Village SDGs. However, the findings show that there are still many BUMDes that cannot answer the government's expectations and instead commit fraud in the management of BUMDes funds. This study aims to see from the point of view of the implementation of principles in the financial management of BUMDes, what is the strategy of BUMDes in realizing harmony with the Village SDGs, especially in the goal of recovering the Indonesian economy? The main object of this research is BUMDes "KITA" Central Wologai, Detusoko District, Ende Regency, East Nusa Tenggara. The research method is descriptive qualitative using primary data obtained through semi-structured interviews. The results show that the BUMDes "KITA" Wologai Tengah has attempted to implement the principles of BUMDes financial management at every stage to "satisfy" the needs of stakeholders even though there are still obstacles in it. The obstacles are, among others, the adjustment period that is currently being carried out by BUMDes managers to be more adaptive to the applicable rules regarding BUMDes financial management. Another problem is related to human resources who have a minimum educational background and do not understand generally accepted accounting principles and the sophistication of information technology as a supporter of BUMDes financial management. The theoretical implications, related to the current laws and regulations, are still limited to the principles of village financial management, so a reference is needed to assess the financial management performance of BUMDes. Practically, this research provides the results of applying the principles of financial management to newly established BUMDes, so that many things can be input for BUMDes "KITA” as well as providing suggestions for further research that can be re-examined after this BUMDes in the developing stage.
CUSTOMER PERSPECTIVE ANALYSIS OF E-COMMERCE INFORMATION SYSTEMS IN TOKOPEDIA Raditya Hendra Pratama; Khoirunnisa Khoirunnisa
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.887

Abstract

The development of technology and information systems has made e-commerce a daily transaction space. Business actors have begun to pay great attention to their customers within e-commerce to maintain sustainability and profit for their businesses. For this reason, it is important how the customer's perception of the service in the revenue cycle is carried out, and this is in line with the concept balanced scorecard which makes the customer-aspect as one of the important aspects outside of the financial aspect. This study uses a case study on Tokopedia as one of the largest marketplaces in Indonesia to find out how customers perceive the services presented in Tokopedia’s system as part of the revenue cycle in the accounting information system. From this study we found that although there were some obstacles from the perspective of some customers, the overall system built by Tokopedia was able to gain a good perception from most of its customers.

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