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Journal of Accounting Auditing and Business
Published by Universitas Padjadjaran
ISSN : 26143844     EISSN : -     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Accounting Auditing and Business (JAAB) is published by the Center of Accounting Development, Faculty of Economics and Business, Universitas Padjadjaran. JAAB provides opportunities for academicians, professionals, and university students to publish their papers. The publication covers the scope field of concentration study including: Financial Accounting; Management Accounting; Public Sector Accounting; Information system; Taxation; Finance.
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Articles 8 Documents
 1 
Search results for , issue "Vol 6, No 2 (2023): July Edition" : 8 Documents clear
Exploring the Impact of Hexagon Fraud Theory on Fraud Tendencies among Regional Work Unit Employees in Bandung City: A Quantitative Analysis Andini Dwiyanti; Nunuy Nur Afiah; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.44585

Abstract

This research aimed to analyze the effect of the hexagon fraud theory on fraud tendencies based on the perceptions of regional work unit employees in Bandung City. This research used a quantitative approach. The sample was 364 regional work unit employees in Bandung City. A simple random sampling method was used in this research. Data were analyzed using multiple linear regression. The results of this research indicated that the variables of distributive justice (proxy of stimulus), collusion, and internal control (proxy of opportunity) have a negative and significant effect on fraud tendencies. Meanwhile, the variables of leadership style (proxy of capability), organizational commitment (proxy of rationalization), and individual morality (proxy of ego) do not affect fraud tendencies. 
The Effect of Tax Amnesty, Understanding of Taxation, Tax Sanctions, and Tax Service Quality to Micro, Small, and Medium Enterprises Taxpayer Compliance During Covid-19 Kenny Ardillah; Nabila Maharani Santoso
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.48513

Abstract

This research aims to determine the effect of tax amnesty, understanding of taxation, tax sanctions, and service quality on Micro, Small, and Medium Enterprises' taxpayer compliance during COVID-19. The research population is Micro, Small, and Medium Enterprises taxpayers registered at Pratama Jakarta Pulo Gadung’s Tax Office. The sample of this research was determined using the Slovin method, with 99 respondents obtained. This research uses multiple regression analysis as a data analysis method. This research proves tax amnesty and service quality do not significantly influence Micro, Small, and Medium Enterprises' taxpayer compliance. Understanding taxation and tax sanctions positively affects Micro, Small, and Medium Enterprises' taxpayer compliance.
Relationship between Ownership, Capital Structure, and Investment Opportunities with Dividend Policy: A study in Manufacturing Companies Windi Dwi Asriyani; Prasojo Prasojo
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.45038

Abstract

Dividend policy is the disagreeing desire of the company between managers and shareholders. The company retains cash to increase the company's growth; on the other hand, shareholders expect a reasonably high dividend. This study analyses the effect of managerial ownership, institutional ownership, capital structure, investment prospects, and sales growth on dividend policy. The type of data used in this research is secondary data from the 2017-2021 financial reports. The technique in this study uses panel data regression. Samples were taken using a purposive sampling technique of 71 companies listed on the Indonesia Stock Exchange (IDX). The results show that managerial ownership, institutional ownership, and sales growth do not affect dividend policy. Capital structure has a significant negative effect on dividend policy. Investment opportunities have a significant positive effect on dividend policy.
Access to finance and its challenge for Micro and Small Scale Enterprise: A case study of Dawuro Zone, Tarcha, Ethiopia Cherinet Demissie Herano
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.48306

Abstract

The Main purpose of this study is to examine access to finance and its challenge for Micro and Small Scale Enterprises in the case of Dawuro Zone, Tarcha, Ethiopia. Primary and secondary data were used to conduct the study, and to obtain primary data; the researcher used 257 Micro and Small Enterprises owners and 3 Micro Finance institutions. The sampling technique used for the study was a proportionate stratified sampling technique, and the type of the study was sequential explanatory.  Theregression result indicated that the location of operators, the size of Micro and Small Enterprises, the operator's sector, and the operator's financial literacy level have been found to be statistically significant and positively affecting the probability of access to finance for Micro and Small Enterprises while operators age and collateral requirement have negatively and statistically significant with the probability of access to finance for Micro and Small Enterprise. Therefore the study recommended that financial institutions should come up with more flexible, affordable, and attractive requirements in financing micro and small enterprises, and the researcher also advised the owners of Micro and Small Enterprises should have to put clear financial information which will counter problems of information that make Micro and Small Enterprises risky for credit giving institutions
Determinants of Carbon Emissions Disclosure in Basic And Chemical Industry Companies: A moderating role of Board of Commissioners Size Nelly Fatmawati Simamora; Sri Mulyani
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.48054

Abstract

Disclosure of carbon emissions in the financial statements of basic industrial and chemical companies is a form of company participation in reducing environmental impacts, especially air pollution. However, not all companies in the industry have fully disclosed their carbon emissions. Only about 17% have disclosed their carbon emissions. This study aims to obtain empirical evidence on whether leverage, firm size, profitability, and institutional ownership affect the disclosure of carbon emissions. Also, to obtain evidence of whether the size of the board of commissioners moderates the relationship between these variables to the disclosure of carbon emissions. The sample for this study were companies in the basic and chemical industry listed on the Indonesia Stock Exchange in 2015-2020, 13 companies were selected purposively. The results showed that leverage and firm size had a positive and significant effect, while profitability had a positive but insignificant effect on the disclosure of carbon emissions. However, institutional ownership negatively and significantly affects the disclosure of carbon emissions. The size of the board of commissioners moderates the influence of leverage on the disclosure of carbon emissions in a negative and significant direction. As for the effect of profitability on the disclosure of carbon emissions, the size of the board of commissioners moderates insignificantly. 
The Effect of Profitability, Capital Intensity, Company Size, Institutional Ownership, and Corporate Social Responsibility on Corporate Tax Avoidance Monika Kussetya Ciptani; Happy Rizka Valentina Situmorang
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.48932

Abstract

Tax-related state income plays a significant part in funding state spending. The government is working to maximize tax income, but tax avoidance practices have prevented it from reaching. The effective tax rate (ETR) was used in this study to calculate tax avoidance. This study aims to gather empirical data on the relationship between tax avoidance and variables such as profitability, capital intensity, company size, institutional ownership, and corporate social responsibility. This study was done at mining companies listed on the Indonesia Stock Exchange between 2017 and 2021. From the tax perspective, the mining industry contributes so much to the national economy that it receives comparatively little oversight, resulting in unethical behavior such as tax dodging. The discussion of tax avoidance is interesting because many mining companies still do tax avoidance, which will impact the interest of the government's development. Purposive sampling was used to determine the sample size, yielding 55 samples. Data were evaluated using multiple linear regression analysis with specific criteria, and up to 11 companies were found to fit the criteria. This study's results indicate that profitability positively affects tax avoidance, while capital intensity, company size, institutional ownership, and corporate social responsibility do not. 
The Effect of Disclosure of Corporate Social Responsibility, Profit Quality, and Business Risk on Company Value Cucu Hapita Pitri; Aloysius Harry Mukti
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.47440

Abstract

This study aims to examine the effect of disclosure of Corporate social responsibility, earnings quality, business risk on firm value. The population in this study are all mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling method and 53 data samples were obtained. The analytical method used is Multiple Linear Regression. The results of the study show that the disclosure of Corporate social responsibility has a positive effect on firm value, while earnings quality has no effect on firm value. As well as business risk does not affect the value of the company.
The Implementation of the Village Financial Information System Rizki Amalia; Zaldy Adrianto
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.45301

Abstract

This research was conducted to determine the implementation of Siskeudes (Sistem Keuangan Desa – Village Financial Information System) by using the updated DeLone and McLean information system success model as a mandatory information system in Villages in Majalengka Regency, West Java. This research examined the impact of the quality of a system, quality of information, and service quality on user satisfaction and the impact of user satisfaction on perceived net benefit. Data were obtained from questionnaires distributed to 65 respondents in Majalengka Regency. The methods used in this study were descriptive analysis with path analysis. The results of this study indicated a significant effect of system quality and the quality of service on user satisfaction and the effect of user satisfaction on perceived net benefits. Still, they showed no significant effects of the quality of information on user satisfaction.The implementation of Siskeudes was classified as a success.

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