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Atma Jaya Accounting Reseach (AJAR)
Published by Universitas Atma Jaya Makassar
ISSN : 2654590X     EISSN : 26560410     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan keuangan.
Arjuna Subject : -
Articles 120 Documents
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THE EFFECT OF PRESSURE AND OPPORTUNITY IN DETECTING FINANCIAL STATEMENT FRAUDS IN CONSUMER GOODS INDUSTRY COMPANIES Muchriana Muchran; Fani Irawati; Linda Arisanti Razak
AJAR Vol 6 No 01 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i01.398

Abstract

This study aims to determine the effect of pressure and opportunity in detecting fraud in the financial statements of companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. This study uses quantitative data obtained from annual reports of companies that have been audited during the study period. The population of this study is the consumer goods industry with a population of 63 companies, using a porposive sampling technique, the number of companies that meet the sample criteria is 22 companies. The analysis technique used is multiple linear regression technique using the Common Model Effect (CEM) approach to panel data. The results of this study found that Financial Stability, Financial Target and Ineffective Monitoring had a positive and significant effect on the detection of fraud in the financial statements of companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange. Whereas External Pressure has a negative and insignificant effect on the detection of fraud in the financial statements of companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange.
CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REALITA SOSIAL IMPLEMENTANSINYA Tenriwaru Tenriwaru; Amiruddin Amiruddin
AJAR Vol 6 No 01 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i01.399

Abstract

The science of accounting that is currently practiced goes hand in hand with the understanding of capitalism which is only oriented towards material profit, has contributed to destroying the balance of life by excessively stimulating the development of human economic potential which does not contribute to increasing their prosperity but instead makes them experience a decline in social conditions. The principle of capitalism run by accounting science has proven to exploit nature and damage the ecological balance It has become a logical causation if then the company must take responsibility for all direct and indirect consequences of the company's operations. The company must make donations to those who are sick as a result of being affected by the company's operations; the company must think deeply about how to reduce it so that the negative impact caused by the company's operations is minimized; Companies must also think about how to restore the world's ecological imbalances caused by company operations to their original state. Bourdieu's epistemology is used to analyze how the relationship between structures and agents work together in carrying out social responsibility (CSR) and its implementation which is still capitalistically oriented.
OPTIMAL USING PORTFOLIO DIVERSIFICATION MULTI AGENT METHOD IN THE CAPITAL MARKET Asri Jaya; Fitri Handayani Alnur; Muchriana Muchran
AJAR Vol 6 No 01 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i01.400

Abstract

This study aims to apply the multi agent method in order to help investorspredict stock prices by reducing risk when investing. This is based on the behaviorof investors when making decisions in investing in the capital market in consideringthe risks that my occur if they do not manage their portpolios properly. It is knowthat there are 3 papular indicators associated with the multi agent method namelySMA, RSI, dan BB which are used to find out recommendations for stocks to beinvested. Based on the multi agent method, with a population of shares listed inthe LQ-45 index in the period 2019 tp 2021, and sample selection using thepurposive sampling by obtaining 38 samples of stocks with secondary dataobtained from stocks that consistently always exist in the LQ-45 index in the studyperiod totaling 12 samples. The results of the study indicate that there are 3 stocksthat have good portpolios and are also not good for investment. The 3 shares,namely BTPS, BBTN have recommended shares for sale. While ADRO has goodstock recommendations to buy and can be proven by opening tha profitsapplication so that the final results made are real and can be proven.
Analysis of Effect Profitability, Leverage, and Company Size on Tax Avoidance Hamzah Hamzah; Syaiful Bahri
AJAR Vol 6 No 02 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i02.378

Abstract

This research aimed to examine the effect of profitability, leverage, and company’s size which were assumed have an impact to tax avoidance, tax avoidance proxied by effective tax rate (ETR), the research is causal associative with quantity approach, company’s sub-sector food and beverage used to be the population. The data analysis techniques used were descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that profitability, leverage, and company’s size did not have effect to tax avoidance.
Stock Returns of Pharmaceutical Companies during COVID-19 Ajeng Aprilyana Pratiwi; Diyah Santi Hariyani; Wenni Wahyuandari; Eni Minarni
AJAR Vol 6 No 02 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i02.384

Abstract

The Covid-19 pandemic has had a major impact on the share prices of companies in Indonesia, while the sector that received positive sentiment amid the Covid-19 outbreak is the Pharmaceutical Company Sector. The purpose of this study is to analyse the effect of earning per share, financial performance, and stock liquidity on stock returns during the Covid-19 pandemic (a case study on a pharmaceutical company listed on the Indonesia Stock Exchange). The method used in this study is quantitative. The source of data used in this study is secondary data. The sampling technique used in this research is the purposive sampling technique. This study indicates that return on equity has a significant effect on stock returns. Earnings per share and stock liquidity have no impact on stock returns.
Weak Market Efficiency for Technology Stocks During The COVID-19 Pandemic Ullanchiang Meillenia Tumbal; Robiyanto Robiyanto; Harijono Harijono
AJAR Vol 6 No 02 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i02.428

Abstract

Many studies related to capital market efficiency have been carried out, but currently there is a lack of research on weak forms of market efficiency in other financial markets such as the technology market. The purpose of this study is to analyze the efficiency of the weak form of the market for technology stocks during the Covid-19Pandemic. The data used in this study is data on daily closing prices for technology stocks from 2020-2022 from the Indonesia Stock Exchange. This data is obtained from Yahoo Finance Technology. The analytical tool used is the Runs Test followed by the Augmented Dickey-Fuller and Correlogram for Robustness Checking. The results of this study state that there are several technology stocks that are included in the efficient form in a weak form, which means that the prices of these stocks during the Covid-19 Pandemic are random walk, so that technical analysis cannot be applied in analyzing several technology stocks, namely EMTK, MTDL and LUCK. The results of this study suggest that investors in trading EMTK, MTDL and LUCK shares do not use technical analysis.
Tax Morality Moderates Self Assessment System and Money Ethics on Tax Evasion Measures at KPP Pratama Makassar Selatan Fahria Azhar; Tenriwaru Tenriwaru; Arifin Arifin
AJAR Vol 6 No 02 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i02.448

Abstract

The purpose of this research is to examine the relationship between the Self Assessment System Money Ethics and Tax Morality in relation to Tax Evasion at the South Makassar Primary Tax Office. The population in this study consists of individual taxpayers registered at the South Makassar Primary Tax Office, totaling 159,626 individual taxpayers. The sample size for this study was determined using the Slovin formula, resulting in a sample of 100 taxpayers. This study employs a field research method. The statistical method used to test hypotheses involves the use of the partial least square (PLS) approach. The results of the analysis indicate that self assessment system and money ethics simultaneously have a positive and significant influence on tax evasion, while morality as a moderator weakens the impact of self assessment system and money ethics on tax evasion. Recommendations from this study include: 1) for future researchers, it is suggested to include more other independent variables that could influence tax evasion behavior. 2) future researchers are encouraged to use additional data analysis tools. 3) future studies are expected to have a broader range of respondents in their sampling.
The Effect of Training and Use of Information Technology on the Quality of the Financial Statement of Village-Owned Enterprises Mutia Maulita Anggraeni; Sahmin Noholo; Amir Lukum
AJAR Vol 6 No 02 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i02.449

Abstract

This research aimed to figure out the effect of training and the use of information technology on the quality of the financial statement of village-owned enterprises. This research employed a quantitative descriptive method where the data source of this research was primary data obtained directly from respondents through questionnaires distributed to village-owned enterprises administrators and village officials in Tabongo Subdistrict, Gorontalo Regency. Besides, the total population amounted to 54 people, with a total sample was 30 village-owned enterprises administrators determined by using purposive sampling. The findings denoted that partially, the training variable (X1) had a positive and significant effect on the quality of the financial statement of village-owned enterprises (Y), the use of information technology variable (X2) had no significant effect on the quality of the financial statement of village-owned enterprises (Y). Meanwhile, simultaneously, the training (X1) and the use of information technology (X2) variables had a positive and significant effect on the quality of the financial statement of village-owned enterprises (Y).
Creative Economic Base on Green Economic at Ecotourism Village Ramang-Ramang Maros South Celebes Sry Wahyuni; Ade Damayanti
AJAR Vol 6 No 02 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i02.450

Abstract

This study aims to provide an overview of the green economy-based creativeeconomy in the Ramang-Ramang Tourism Village, Maros district, South Sulawesi. Theexistence of a tourist object has an impact on people's lives in the area of the tourist object.Both from an environmental, economic, and cultural point of view. Ecotourism is a specialinterest tourism concept that combines tourism and environmental preservation as well ascommunity economic empowerment. This research was conducted using a qualitativeapproach with a case study research design with a unit of analysis of Creative Economy Actorsin the Ramang-Ramang Tourism Village, Maros Regency, South Sulawesi. The technique thatwill be used to find informants is the snowballing sampling technique. Data was collected byobservation, interview, and documentation techniques with the researcher as the instrument.The results of this study indicate that there are three sub-sectors of the creative economythat are run in the Ramang-Ramang tourist village, namely, Culinary, Kraft and PerformingArts. These three sub-sectors have experienced a lot of development and have become oneof the pillars that support the existence of the Ramang-Ramang tourism village. Apart fromencouraging the economic welfare of the community, the green economy concept applied inthe Ramang-Ramang tourist village is also an effort to preserve the environment.
Does Literacy Affect Business Sustainability? Evidence from MSMEs Rohyana Nur Isnaeny; Dewi Susilowati
AJAR Vol 6 No 02 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i02.451

Abstract

After the Covid-19 event, most MSMEs faced problems that impacted the sustainability of MSMEs businesses. The problems faced by most MSMEs include a decrease in asset value. Based on resource-based theory, companies can utilize strategic assets in the form of both tangible and intangible assets so that companies can compete. This study aims to examine the effect of intangible assets in the form of examining the effect of financial and digital literacy on business sustainability. This research is a type of causal-comparative quantitative research. The sample in this study used convenient sampling and obtained a sample of 54 MSMEs. Multiple regression analysis is used to analyze research data. The authors collect data through a questionnaire with a Likert scale of 1 to 7. The results show that financial literacy has a positive effect on business sustainability and digital literacy has no effect on business sustainability. This research provides implications for MSMEs to be able to optimize intangible assets in company management.

Page 7 of 12 | Total Record : 120

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