EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in EAJ are the areas of Finance and Banking, Tax, Entrepreneurship, Management, Accounting. as well as other economic fields both regional and global issues. The targets of accounting scientific media are academics, practitioners, students, both governmental and non-governmental institutions.
Articles
303 Documents
<![CDATA[DETECTION OF FRAUDULENT FINANCIAL STATEMENT THROUGH PENTAGON THEORY WITH AUDIT COMMITTEE AS MODERATING ]]>
<![CDATA[Indriyani, Ely]]>;
<![CDATA[Suryandari, Dhini]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i1.y2021.p35-47
<![CDATA[This study aims to examine financial targets, financial stability, external pressure, personal financial needs, effective monitoring, nature of industry, total accruals, change of directors, and CEO duality in detecting fraudulent financial statements with the audit committee as the moderating variable. The population of this research is 20 state-owned companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. Sampling using saturated sampling technique and obtained a final sample of 100 units of analysis. Data collection using documentation techniques. The data analysis technique used regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that external pressure and the nature of industry have a significant positive effect on the detection of fraudulent financial statements. The audit committee is able to moderate the influence of financial targets, external pressure, nature of industry, and change of directors on the detection of fraudulent financial statements]]>
<![CDATA[The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements ]]>
<![CDATA[Kuncoro, Adris]]>;
<![CDATA[Suryandari, Dhini]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i1.y2021.p82-92
<![CDATA[This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.]]>
<![CDATA[Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables ]]>
<![CDATA[Yanto, Alif Faruqi Febri]]>;
<![CDATA[Pranoto, Soeparlan]]>;
<![CDATA[Suhartini, Dwi]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i1.y2021.p48-58
<![CDATA[This study aims to examine taxpayer compliance that is influenced by tax audits, knowledge of taxation and tax administration services moderated by risk preferences. The object in this study is an individual taxpayer registered at KPP Pratama Surabaya Mulyorejo. The analytical method used in this study is GSCA. The results showed that tax audits, fiscal services have an effect on taxpayer compliance, while tax knowledge does not contribute to taxpayer compliance. Risk preference moderates the relationship between tax audit and taxpayer services on taxpayer compliance, but cannot moderate taxation knowledge on taxpayer compliance.]]>
<![CDATA[Does Corporate Governance Increase Related Party Transaction Disclosure In Indonesia? ]]>
<![CDATA[Firmansyah, Amrie]]>;
<![CDATA[Pamungkas, Pria Aji]]>;
<![CDATA[Zainuddin, Fardan Ma’ruf]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i1.y2021.p1-12
<![CDATA[The purpose of this study is to examine the effect of corporate governance (audit committee, institutional ownership, managerial ownership, and independent commissioners) on Related Party Transaction Disclosure. The data employed in this study is secondary data, financial statements from manufacturing sector companies listed on the Indonesia Stock Exchange from 2016 up to 2019. Based on the purposive sampling conducted, companies that meet the criteria in this study are 40 companies, so that the total sample is 160 observations. This study uses panel data regression analysis. This study finds that the independent commissioner has a positive effect on Related Party Transaction Disclosure. Meanwhile, the audit committee, managerial ownership, and institutional ownership do not affect Related Party Transaction Disclosure. This research indicates that the Indonesian Financial Services Authority (OJK) should supervise and tighten the rules for Indonesia listed companies, especially regarding the audit committee's or independent commissioner's requirements in listed companies.]]>
<![CDATA[Competencies on Execution of Village Government Authorities, Transparency, Public Participation and Accountability of Villages Fund Management ]]>
<![CDATA[Nazar, Shinta Ningtiyas]]>;
<![CDATA[Wulandari, Rosita]]>;
<![CDATA[Syafrizal, Syafrizal]]>;
<![CDATA[Lestari, Ayu]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i1.y2021.p59-70
<![CDATA[Authorities, transparency, and public participation to the accountability of village fund management and finds the obstacles to its implementation. This Research using multiple regression analysis, with convenience sampling and using questioners. Results show competencies on the execution of village government authorities have effect negative and significant, contrary to Transparency have positive and significant, but Public Participation does not have effects. According to the result, competencies on the execution of village government authorities still low, villagers knows about village funds in Kecamatan Tigaraksa because they all get the benefit from village fund, and they only follow the instructions]]>
<![CDATA[The Effect of Credit Development and Interest Income on Profits at Bank bjb ]]>
<![CDATA[Yudianto, Agus]]>;
<![CDATA[Nurpratama, Meddy]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 4 No. 2 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i2.y2021.p111-124
<![CDATA[The economic activity of a country is inseparable from the traffic of money payments, where the banking industry plays a very strategic role, it can be said to be the lifeblood of the economic system, banks have the main function as an intermediary service with their main activities collecting funds from the public and channeling them back to the public and also as the center of a complex financial structure both nationally and internationally, where the objective is to support the implementation of national development. Identify problems that will be discussed further are as follows: How is the development of credit in 2012-2018 at bank bjb, How is the development of interest income in 2012-2018 at bank bjb, How is the development of profit in 2012-2018 at bank bjb, How is the influence of credit development on profits in 2012-2018 bank bjb, How is the influence of the development of interest income on profits in 2012-2018 at bank bjb. Given this problem to solve the problem between the effect of credit development and interest income on earnings, the researcher uses a simple regression coefficient]]>
<![CDATA[The Evaluation of Accounting And Taxation Training ]]>
<![CDATA[Agustini, Sri]]>;
<![CDATA[Muliyani, Muliyani]]>;
<![CDATA[Astuti, Widiyanti Rahayu Budi]]>;
<![CDATA[Irawati, Wiwit]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 4 No. 3 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i3.y2021.p179-194
<![CDATA[The Accounting and Taxation training that has been provided is expected to provide education to these students. Accounting and taxation are important subjects for them because some of these students attend SMK majoring in Accounting. The training includes an introduction to accounting such as making journals and other bookkeeping, as well as tax training including an introduction to the types of taxes and how to calculate taxes and report tax obligations. The purpose of this study was to describe the participants' satisfaction with (1) evaluation of the training on the level of satisfaction of participants (X1), (2) the level of graduation of the trainees (X2), (3) changes in the behaviour of participants after the training (X3). This research is quantitative descriptive research with a survey method. Measuring the level of satisfaction of participants using a 5-scale questionnaire with respondents totalling 67 participants in accounting and taxation training at the Nurul Ihsan Islamic Boarding School, Tangerang Selatan Banten. The analysis tool uses descriptive. The results of this study indicate that accounting and taxation training has an influence on the development of knowledge and value of accounting and tax reports for students who attend SMK majoring in Accounting.]]>
<![CDATA[Financial Contagion and Good Corporate Governance on Bank Companies Performance in Indonesian Stock Exchange ]]>
<![CDATA[Sugiyanto, Sugiyanto]]>;
<![CDATA[Tukiyat, Tukiyat]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 4 No. 3 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i3.y2021.p164-178
<![CDATA[This study aims to examine the effect of fianancial contagion and good corporate governance on company performance of banks company listed on Indonesia Stock Company. Corporate governance is measured using the number of independent commissioners, frequency of board meetings, and attendance at board meetings. This study has two dependent variables, namely market performance as measured by Price Earning Ratio (PER) and operational performance as measured by return on equity (ROE). The analysis method used is multiple regression models with two dependent variables. The results showed that the contagion effect had a positive influence on the company's PER performance but did not have an effect on the company's ROE performance. Meanwhile, corporate governance through the board of directors' meeting is able to have an influence on ROE performance but not on PER. This shows that when there is a domino effect from another country it will have an influence on share prices in the market.]]>
<![CDATA[The Influence of Profitability, Liquidity, Leverage, Activity and Company Size on Sustainability Report Disclosure ]]>
<![CDATA[Haris, Haris]]>;
<![CDATA[Negoro, Dimas Angga]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 4 No. 3 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i3.y2021.p195-213
<![CDATA[Sustainability Report is the practice of disclosure, accountability and measurement of organizational (company) performance in achieving sustainable development goals to both internal and external stakeholders. On this basis, the study aims to determine the form of business responsibility that is oriented towards fulfilling public expectations of the existence of a business in the hope that the company will gain public legitimacy. This study aims to determine the effect of profitability, liquidity, leverage, activity, company size on sustainability report disclosure, using panel data regression on 12 companies engaged in the mining industry listed on the Indonesia Stock Exchange and actively distributing sustainability reports and annual reports during the period from 2014 to 2018. This study uses panel data regression, the dependent variable in this study is the sustainability report as measured by the sustainability discloser index under the parameters of the Global Reporting Initiative (GRI). The results of the study indicate that the firm size variable affects the disclosure of the sustainability report, and Liquidity Profitability, Leverage, whilst the activity has no effect on the sustainability report.]]>
<![CDATA[Village’s Strategic in Facing Potential Fraud on Sistem Keuangan Desa (Siskeudes) ]]>
<![CDATA[Audela, Kezya]]>;
<![CDATA[Hadiluwarso, Felicia A]]>;
<![CDATA[Kristianti, Ika]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v5i1.y2022.p1-15
<![CDATA[This study will identify the village's ability to deal with potential fraud in the management of the village financial system. An increase in the allocation of village funds that is not followed by progress and good village financial management can increase fraud. In response to this, the Government facilitate internal control related to the management of village funds through SISKEUDES. Therefore, it is necessary to see Village X’s SISKEUDES management during Covid-19 pandemic, where economic conditions in Indonesia weakened. In Covid-19 pandemic, The Government has increased the amount of village fund allocations so that the opportunity to commit fraud during economic pressure experienced by the community is increasingly wide open. The research was conducted in Village X using a qualitative descriptive method. The data was obtained through the process of interview with village heads, treasurers. Analysis tech-nique used is data triangulation. The results of the study state that the possibility of fraud in Village X is quite significant because SISKEUDES can be accessed by all village officials, no regular change of username and password, no supervision in document input, the low educational background of the majority of Village X residents. In addition, research also shows that increasing village fund allocations are not in line with progress and good fund management. This research can be a evaluation and a reference in developing existing regulations to improve defense capabilities in managing the village financial system also can be helpful for related agencies, as the development of internal control for optimal system management.]]>
