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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 126 Documents
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Impact of Corporate Sustainability on Firm Value: Indonesian Context Muhammad Yusuf Shalihin; Harry Suharman; Dede Abdul Hasyir
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.25834

Abstract

Sustainability reports emerge as a critical problem in the business world. Companies do not merely pursue profit maximization, but must pay attention to non-financial factors to maintain long-term growth. This study aims to investigate the relationship between company sustainability and company value. This study involved a sample of companies included in the proper index listed on the capital market and included in the category of 45 of the most actively traded companies (LQ45) on the Indonesia Stock Exchange with a study period of 2015-2018. Sample selection by purposive sampling method with the final results obtained 20 sample companies that meet the sample criteria. Then the data is tested with the Generalized Method of Moment (GMM) estimation model analysis method. The results of this study indicate that corporate sustainability has a positive effect on the value of market-based companies. This research implies that companies and the Indonesian government must pay attention to increasing sustainability reporting. Because it is proven to be used as a corporate strategy in improving long term performance and maximizing company value.
Slack Resources and Corporate Social Responsibility Link: Evidence from Manufacturing Firms in Nigeria Nnachi Egwu Onuoha; Nelson N. Nkwor
Journal of Accounting Auditing and Business Vol 4, No 2 (2021): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i2.33284

Abstract

Extant empirical literature indicates little or no study on the extent of corporate social responsibility (CSR), using evidence from Nigerian context, and mixed study findings regarding slack resources and CSR relationship. Accordingly, this paper explores the extent of CSR activities by manufacturing firms in Nigeria and the effects of absorbed and unabsorbed slack resources on CSR. Using data set collected through content analysis of the 2017 and 2018 annual reports of 12 manufacturing firms in Nigeria and analyzing same by conducting one sample Wilcoxon signed rank test and regression analysis, we find that whereas the extent of CSR activities by the studied firms is low and insignificant, absorbed and unabsorbed slack resources have significant positive effects on CSR activities. These findings serve as a robust empirical basis for policy makers to insist on improved level of CSR activities by manufacturing firms in Nigeria, and for managers and regulators to understand the importance of slack organizational resources in CSR investment decision making.
Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise Amelia Rizqia; Anies Lastiati
Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i1.29642

Abstract

Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange in 2018. Tax avoidance is measured by abnormal book-tax difference, while audit quality is proxied by Big Four-accounting firm and the audit tenure. The test results show that Big Four firms lower the tax avoidance level done by corporations, but not audit tenure. Furthermore, results also show that the audit committee's financial background weakens the relationship between audit quality and tax avoidance, but not an independent board of commissioners. The results are consistently found in both countries examined. The accounting firm that audits the company's financial statements gives an impact on the displayed actual company value, but not with audit committee's expertise which ineffective in carrying out its supervisory function without an understanding of the company's operational and business activities; thus the diversity of audit committee backgrounds is still needed. Furthermore, regulators should consider adopting a policy related to the estimated useful life of assets to minimise the gaps between accounting regulations and tax regulations
The Effect of Enterprise Risk Management on Financial Distress Nur Khalizah Luthfiyanti; Lely Dahlia
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.25910

Abstract

Lately,  the retail industry has been suffering financial performance problem caused by some factors, such as the trade competition with online trading. Companies in the retail industry sector had to handle this risk to minimize further financial performance problem. The aim of this study is to determined the impact of the implementation of enterprise risk management in avoiding financial distress. This study used binary logistic regression for tool analysis. The sample of this study involved 21 retail companies listed on the Indonesia Stock Exchange from 2013 to 2017. The sample has been selected using a purposive random sampling method. Variable control, namely, liquidity, profitability, leverage, and company size, are included. The result of the study indicates that enterprise risk management implementation was found affecting financial distress
Detecting Fraudulent Financial Reporting Using Artificial Neural Network Meutia Riany; Citra Sukmadilaga; Devianti Yunita
Journal of Accounting Auditing and Business Vol 4, No 2 (2021): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i2.34914

Abstract

This research aims to examine whether Artificial Neural Network (ANN) method can detect fraudulent financial reporting and whether firms are indicated to commit fraudulent financial reporting. The population in this research are firms listed on the Indonesia Stock Exchange in 2019 and companies that are confirmed to have committed fraudulent financial reporting. In total, 506 data sets were obtained through the purposive sampling technique. The data used in this research were obtained from financial statements. ANN method is used as the data analysis method in this research. Ten variables were used as fraud risk indicators to detect fraudulent financial reporting using ANN. Findings indicate that the developed ANN model can detect fraudulent financial reporting in financial statements. The findings of this research contribute to the literature on methods of detecting indications of financial statement fraud and that it can also be used to assist the auditor's role in detecting material misstatements attributable to fraud
Critical Success Factors in Public-Private Partnership Sri Mulyani
Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i1.31953

Abstract

Public Private Partnership (PPP) is an alternative solution for the government in order to provide public goods and services that the government cannot fulfill itself due to budget constraints.    However, not all PPP implementations are successful. In this article, the determinants of the success of PPP implementation are examined.  The analysis was carried out based on articles discussing the keys success factors of implementing PPP. These articles are taken from articles published in reputable journals. The results of the analysis show that organizational factors, interactional factors, structural factors and external factors are the key factors for the success  of the implementation of PPP.
Analysis of Determining Factors for Successful Implementation of Village Financial Management Levina Kristiani Yusar; Sri Mulyani
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.28466

Abstract

This study aims to determine the critical success factors in the implementation of village financial management. The research is a case study research that is conducted in three villages with different village status, namely developed villages, developing villages and underdeveloped villages in Talun Sub-District, Cirebon Regency. Data collection was carried out through interviews with village heads, secretaries, treasurers and the Village Consultative Body (BPD). The results showed that the implementation of village financial management (planning, implementation, administration, reporting and accountability) in the three villages studied, had been carried out under Regulation of the Minister of Home Affairs Number Number 113/2014 concerning guidance for village financial management, However, village financial administration, had not carried out following the rules. The study suggests that there three main factors for the successful implementation of village financial management, namely the competence of village government officials, commitment and support from leaders, and the role of the village consultative body. Secondary factors for the successful implementation of village financial management are the participation and support from the community and understanding in running the SISKEUDES application..
Optimization of Management of BUMDes: The Case in East Java Province Muhammad Ridwan Basalamah; M. Cholid Mawardi
Journal of Accounting Auditing and Business Vol 4, No 2 (2021): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i2.33523

Abstract

This study aimed to describe the use of village assets in increasing the village's original income through BUMDes in  Ketapanrame Village, Trawas District, Mojokerto Regency, East Java Province. This research type is qualitative research using a three-stage approach, namely the first stage with a community-based research approach. Second Stage In-depth Interview. The third stage of the Focus Group Discussion approach. The study results indicate that the management of  Village-Owned Enterprises located in Ketapanrame Village, Mojokerto Regency, East Java Province, follows existing village regulations starting from the underlying legal basis, the articles of association and bylaws compiled, as well as the organizational structure. BUMDes in Ketapanrame village, East Java province, have been well managed, so that to date, they have five business units, namely, Drinking Water Management Unit, Environmental Hygiene Unit, Land and Cage Management Unit, Tourism Unit and Savings and Loans Business Unit and Partnership.
Responsibility Accounting on Amil Zakat Organization Irda Agustin Kustiwi; Tjiptohadi Sawarjuwono
Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i1.31308

Abstract

Responsibility accounting carried out by organizations in the business sector is based more on material budgets. This budget is in the form of accumulated costs at the responsibility center that is used to assess management performance. Islam explains that accountability based on al-Mishbah's interpretation has a broad essence. Responsibility accounting  includes the relationship between humans and humans (material), environmental (social), and Creator (spiritual). This research uses a qualitative method with an exploratory case study approach. The case study approach was chosen because the context of accountability accounting is an important understanding related to phenomena that occur in the field. The exploratory type case study approach was chosen with the aim of the researcher to reconstruct the existing accounting responsibility in Nurul Hayat Surabaya in accordance with the terminology at the Al Mishbah interpretation. The results obtained that Nurul Hayat Surabaya has a vertical relationship to the Creator, horizontal to direct stakeholders and indirect stakeholders, as well as a commitment that is in line with the four characteristics of Rasullullah. So according to the thought of the accounting accountability reconstruction researchers, what happened could be that in Nurul Hayat Surabaya, it could be in accordance with al-Mishbah's interpretation of tijarah. Responsibility accounting is material, social and spiritual.
The Impact of Participative Leadership and Competencies on Performance of Village Fund Management Anjung Pratama Putri; Winwin Yadiati
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.27757

Abstract

The purpose of this study is to examine the effect of participative leadership and competencies on the performance of village fund management. The research subjects in this study are the village head and village apparatus on village governments in the Bandung Regency. The study involves 73 villages selected, adopting a simple random sampling technique. The data was obtained from respondents through a questionnaire instrument. Data were analyzed using descriptive statistical and multiple regression. The result indicates that participative leadership style of the village head and competencies of village apparatus is positively and significantly associated with the performance of village fund management.

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