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
295 Documents
<![CDATA[The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements ]]>
<![CDATA[Adris Kuncoro]]>;
<![CDATA[Dhini Suryandari]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, 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[The Influence of The Inflation Rate and The Interest Rate of Bank Indonesia Certificates on The Composite Stock Price Index With The Us Dollar Exchange Rate As A Moderating Variable on The Indonesia Stock Exchange ]]>
<![CDATA[Dwi Septiani]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v3i3.y2020.p212-220
<![CDATA[This study aims to determine how the influence of the inflation rate and the interest rate of Bank Indonesia Certificates (SBI) on the Composite Stock Price Index (IHSG) with the US dollar exchange rate as a moderating variable on the Indonesia Stock Exchange 2007-2016. The data of this research consists of inflation rate reports, Bank Indonesia Certificate interest rate reports, US dollar exchange rate reports and reports on the Composite Stock Price Index for 120 (one hundred and twenty) months, starting from 2007 to 2016. Methods The research used in this research is associative research with quantitative data analysis. Data calculation was performed by using multiple regression analysis of the relationship, t test, F test and the coefficient of determination R2. Meanwhile, to test the moderating variable using the interaction test. The inflation rate variable (X1) and the interest rate for Bank Indonesia Certificates (SBI) (X2) with the US dollar exchange rate (X3) as the moderating variable simultaneously have a positive and insignificant effect on the Composite Stock Price Index (IHSG) (Y) on the Stock Exchange. Indonesia 2007-2016. The coefficient of determination of 0.596065 means it is known that the influence of the inflation rate variable (X1) and the interest rate for Bank Indonesia Certificate (SBI) (X2) with the US dollar exchange rate (Z) as the moderating variable is 59.61% while the rest 40.39% is explained by other variables that are not explained and examined in this study. Keywords: Inflation Rate, Bank Indonesia Certificate Interest Rate, US Dollar Exchange Rate and Composite Stock Price Index]]>
<![CDATA[ONLINE-BASED MARKETING MANAGEMENT IMPLEMENTATION (Empirical Study of MSMEs in the Furniture Sector in Tasikmalaya) ]]>
<![CDATA[Lucky Radi Rinandiyana]]>;
<![CDATA[Tine Badriatin]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 3, No 2 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v3i2.y2020.p130-137
<![CDATA[The marketing problem is one of the problems that often arises by MSME business people. Where most MSME business people still rely on the marketing process by using old methods to introduce their business products while the recent economic growth is growing very rapidly, plus the support of advancing technology indirectly encourages furniture and furniture entrepreneurs to increase production. the lack of knowledge of MSME practitioners in using existing technology as promotional media certainly becomes an obstacle in the marketing process of MSME furniture production. Most of the SMEs in Jln Tamansari Gobras, Tasikmalaya City, only 70% understand and apply the concept of online-based marketing in introducing the results of furniture production, where MSMEs still use banners or banners for media promotion and sales management still using manual methods, so that sales reach very limited. The purpose of this study was to determine the implementation of online-based marketing management concepts in the development of online-based marketing management business and the role of online-based marketing implementation in increasing sales turnover in MSME furniture and furniture production in the village of Tamansari Gobras in Tasikmalaya City. This research uses a descriptive method. The results showed that Babakan Muncang Tamansari Gobras MSMEs, the City of Tasikmalaya had to increase their knowledge to do online marketing to increase their income without having to spend a lot of funds as capital which experienced a 3.8% decline in sales then to expand their market share by selling online. SMEs in the village of Babakan Muncang Tamansari Gobras in the City of Tasikmalaya are expected to implement online marketing management to bring reservations without having to come directly to the place of business.Keywords: Marketing, Online Sales]]>
<![CDATA[DETECTION OF FRAUDULENT FINANCIAL STATEMENT THROUGH PENTAGON THEORY WITH AUDIT COMMITTEE AS MODERATING ]]>
<![CDATA[Ely Indriyani]]>;
<![CDATA[Dhini Suryandari]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, 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[Effect of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage of Opinion Audit Going Concern ]]>
<![CDATA[Putri Nurmala]]>;
<![CDATA[Meisnawati Meisnawati]]>;
<![CDATA[Nguyen Thu Thrang]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v3i3.y2020.p172-184
<![CDATA[The research objective was to examine and analyze the Influence of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage toward Opinion Audit Going Concern. This survey was conducted at Manufacturing Companies registered on the Indonesia Stock Exchange for the period 2013-2017. The data used in this study is secondary data with sampling using purposive sampling method. The data analysis technique used is descriptive technique with a quantitative approach using descriptive statistical tests, multicollinearity test, logistic regression analysis, and coefficient determinant. Based on research has been conducted, the authors note that the auditor client tenure is not effect significantly to the opinion audit going concern, the company growth is not significant influence to opinion audit going concern, auditor reputation has a negative significant effect to opinion audit going concern, and leverage has a significant effect to opinion audit going concern]]>
<![CDATA[FACTORS THAT AFFECT THE AUDITORS’ INTENTION TO DO WHISTLEBLOWING IN SUPREME AUDIT INSTITUTION ]]>
<![CDATA[Hendry Tanuwijaya]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 3, No 2 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v3i2.y2020.p90-99
<![CDATA[The high number of fraud that occurs makes many people doubt the performance of an auditor. Whistleblowing or the disclosure of fraud is believed more effective to overcome this phenomenon. This study aims to determine the effect of attitude toward behavior, subjective norm, perceived behavioral control, and personal cost of the auditor's intention to do the whistleblowing. The method of analysis used is multiple regressions analysis with the object of Supreme Audit Institution of Central Java. About 60 samples obtained from filling out the questionnaires, the result shows that attitude toward behavior and subjective has a positive effect on auditor’s intention to do the whistleblowing. However, perceived behavior control and personal cost have no effects auditors’ intention to do whistleblowing. ]]>
<![CDATA[Effect of Firm Growth and Firm Size on Company Value with Earning Per Share As Moderation ]]>
<![CDATA[Retno Fuji Oktaviani]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v3i3.y2020.p221-229
<![CDATA[This study aims to analyze the effect of Firm Growth and Firm Size on Firm Value with Earning Per Share as Moderation (Empirical Study Plastics and Packaging Public Companies on the Indonesian Stock Exchange for the Period of 2014 - 2018). The population in this study were 14 companies, then the researchers used purposive sampling technique so that the research sample was obtained as many as 12 companies. The analysis used is multiple linear regression with moderation. The author uses statistical tools, namely SPSS version 24.0 and Microsoft Excel as data tabulation calculations. The results of the study found that firm growth has an negative influence on firm value, firm size has no effect on firm value, while EPS is proven to moderate the effect of firm size and firm growth on firm value.]]>
<![CDATA[THE ROLE OF INVESTMENT OPPORTUNITIES, MANAGERIAL OWNERSHIP, CAPITAL STRUCTURE ON CORPORATE VALUE ]]>
<![CDATA[Darlene Dacia Septiana]]>;
<![CDATA[Ernie Riswandari]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 3, No 2 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v3i2.y2020.p138-145
<![CDATA[There are still companies that pay less attention and maintain value of ownership even though this is a concern in making investment decisions. In this study will examine investment opportunities, capital structure, and managerial ownership of firm value. The sample used is the financial statements of 27 companies manufacturing consumer goods sub sector in 2015-2017. This research is an associative research using secondary data which is quantitative data. Data is processed using Stata 12 by using multiple linear regression tests. The results showed that investment opportunities, capital structure, and managerial ownership had a significant effect on the firm's value partially on companies manufacturing the consumer goods sub sector.]]>
<![CDATA[Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables ]]>
<![CDATA[Alif Faruqi Febri Yanto]]>;
<![CDATA[Soeparlan Pranoto]]>;
<![CDATA[Dwi Suhartini]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, 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[The Influence of Technology and Accounting Information Systems Development Against The Accountant Profession in Minimarket Padang ]]>
<![CDATA[Sri Yuli Ayu Putri]]>;
<![CDATA[Yuli Ardiany]]>;
<![CDATA[Delori Nancy Meyla]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v3i3.y2020.p185-194
<![CDATA[Market agencies such as mini-markets require the use of accounting information systems. Mini-markets have thousands of products that are sold to the public in a variety of types to fulfill the needs of the community and reporting sales per day and purchasing goods from suppliers in the form of financial statements needed by management in a hasty manner.Seeing these conditions, one of the important things in managing a business unit is to make decisions using a computerized accounting information system. This research aims to know the effect of partially or simultaneously the technology and accounting information systems development on the accountant profession at the mini-market inPadang. The analytical method used is multiple linear regression analysis. I expect the outputs of this research to be published in the accredited National Journal and IPR publishing. Based on the results of the analysis and discussion of the influence of the Development of Accounting Information Technology and Systems on the Professional Absorption of Accountants, the following conclusions are, the development of technology partially influences the Professional Absorption of Accountants, accounting Information and the system partially has no effect on the Professional Absorption of Accountants.he development of Accounting Information Technology and System simultaneously influences the Professional Absorption of Accountants.]]>
