cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sofik Handoyo
Contact Email
sofik.handoyo@unpad.ac.id
Phone
-
Journal Mail Official
sofik.handoyo@unpad.ac.id
Editorial Address
-
Location
Kota bandung,
Jawa barat
INDONESIA
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.
Arjuna Subject : -
Articles 126 Documents
 4   5   6   7   8 
The Determinants of Environmental Performance: A Study on Indonesia Listed Firms Amalia Tresna Fadhilah; Harry Suharman; Sofik Handoyo
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.v4i2.34944

Abstract

This study aims to analyse and examine the determinants of environmental performance in companies. The results of this study are expected to increase the company's concern for environmental sustainability. The population in this study were all companies listed on the Indonesia Stock Exchange in the 2017-2020 period. The samples in this study were 11 companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research was conducted with a quantitative approach. The results show that financial performance, corporate governance, and market capitalisation positively and significantly affect environmental performance.
The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs) Sizka Rismaningsih Lestary; Memed Sueb; Ivan Yudianto
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.v4i1.31998

Abstract

This research aims to identify the effect of fairness, socialization, and understanding on the Micro Small Medium Enterprises (MSMEs) taxpayer compliance towards Government Regulation number 23/2018 regarding income tax from business received or accrued by taxpayers who have certain gross turnover. This research used a quantitative approach, and data were collected using the Likert scale questionnaire. In this research, the population was 283 SME actors registered at the Cooperatives and Small and Medium Enterprises Office, Bandung. The sampling method used was purposive sampling. The data analysis technique used in this research is path analysis. Based on the partial test on the first regression model hypothesis, tax fairness and tax socialization are positively and significantly associated with the tax understanding. The second regression model hypothesis's partial test indicates that tax fairness does not affect, while the taxation socialization and understanding of taxation positively affect MSME taxpayers' compliance.
Application Framework Development for Halal Tourism Guide in Indonesia Adhi Alfian; Marwah Aulia; Farhanny Destine; Sufia Nur Kamila
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.v3i2.28608

Abstract

Indonesia has the potential of abundant natural resources, supported by the advancement of Islamic culture. These provide opportunities for the development of halal tourism in Indonesia utilize technological developments by helping travellers in planning trip from a smartphone. This research aims to develop a framework for the halal tourism industry with the use of an Islamic trip guide application that simplifies and provides interesting direction on tourists' trip. It observes two main aspects which are the application framework of Islamic trip guide and the concept of halal tourism in Indonesia. Researchers collected preliminary data from questionnaires and interviews. Afterwards, develop an Islamic trip application framework that provides halal tourism points in various regions in Indonesia, at each destination, there is a mission or challenge trip that must be visited by the user. The results from the development of this application are the form of ease of access to halal tourism as well as increased interest from tourists to halal trips in Indonesia.
Analysis of Factors Affecting Employee Engagement in Manufacturing Companies in Batam Muhammad Donal Mon; Robin Robin; Ferdinand Nainggolan; Nova Sinambela
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.v4i2.34052

Abstract

This study aims to determine whether the variables of distributive justice, transformational leadership, training & development, and perceived organisational support affect employee engagement. This research was conducted using a survey method by distributing questionnaires to 500 respondents. The distribution of the questionnaires was carried out in two ways, namely, online via WhatsApp and manually, namely by visiting respondents. The sample of this research is employees who work in manufacturing companies in several industrial areas in Batam city. The industrial areas in question are the Batamindo industrial area, the Executive Batam Center industrial area, the Taiwan Kabil industrial area, and the Bintang industrial area in Tanjung Uncang. The technique used in this research is purposive sampling, which is a technique to determine the sample by using a special selection method to be used for processing properly. The results that have been collected from respondents, the data will be processed using SPSS software. This study indicates that transformational leadership has a positive and significant effect on employee engagement, training & development has a positive and significant effect on employee engagement, distributive justice has no effect on employee engagement, and perceptions of organisational support have no effect on employee engagement
The Determinants of Environmental Disclosure Quality: Empirical Evidence from Indonesia Pricilia Angela; Sofik Handoyo
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.v4i1.31489

Abstract

Sustainability issues have increased the need for stakeholder toward environmental information disclosure. Quality of environmental information is pivotal for stakeholders to make a proper assessment of a firm’s environmental performance. This study examines the relationship between a firm’s characteristics and environmental disclosure quality. Firm’s characteristics in this study refer to the size, ownership concentration, age, and leverage. Content analysis of sustainability reporting was applied in this study. The study involved 33 listed firms in Indonesia Stock Exchange (IDX) that are consistently issued sustainability reporting during 2014-2016. Simultaneously test indicated that characteristics of the firm significantly explain the variance of environmental disclosure quality. However, partially test showed that leverage is the only variable significantly influenced environmental disclosure quality. 
The effect of Profitability and Stock Split on Stock Return Fajar Nurdin; Fadlil Abdani
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.v3i2.27721

Abstract

Purpose of the study is to examine the effect of profitability and stock split on stock returns. This study is carried out on companies that undertake stock split on Indonesia Stock Exchange (IDX). The sampling technique used is purposive sampling. The study involves 41 companies that conduct a stock split on the Indonesia Stock Exchange. Data analysis techniques used in this research is linear regression. The result of this study shows that the profitability proxied using the earning per share indicator and return on investment has a significant effect on stock returns. Meanwhile, the stock split is also found has a significant effect on stock return. The result of this study indicates that companies that have higher profitability will provide high stock returns to shareholders. Besides, companies that conduct stock splits receive higher stock returns than companies that are not.
Examining User Intention Toward Cloud-Based Accounting Information System Adoption Erika Handayani; Zaldy Adrianto; Hamzah Ritchi
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.v4i2.35102

Abstract

This research examined the association of users perceived ease of use, usefulness, and risks with the intention of cloud-based accounting information systems (AIS) adoption. The research involved 41 small-medium enterprises (SMEs) in Bandung as the samples of the study.  The data was collected using a questionnaires instrument with a purposive sampling technique. The results showed that perceived ease of use (PEOU) and usefulness (PU) was positively associated with adopting a cloud-based accounting information system. Meanwhile, the perceived risk (PR) had no significant influence on the cloud-based accounting information system’s perceived usefulness (PU). However, the perceived risk significantly influenced to intention to use (IU) cloud-based accounting information system.   
The Influences of Good Corporate Governance and Company Age on Integrated Reporting Implementation Maharanny Yulyan; Winwin Yadiati; Said Aryonindito
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.v4i1.31761

Abstract

This study aims to determine Good Corporate Governance's effect and the firm's age on integrated reporting implementation. The corporate governance structure refers to the board of commissioners, independent commissioners, the audit committee, and the meeting attendance, the study employed company size as a control variable. Several mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018 were selected through a purposive sampling technique as the population of this study. Based on predetermined criteria, the selected samples of this study were 44 of 132 data. A quantitative method with descriptive statistics was chosen as a research design, and it also gained secondary data from the annual report as a data source. The study results revealed that the board of commissioners, the independent board, and the company's age and size as control variables influence integrated reporting implementation. Otherwise, the audit committee and meeting attendance do not affect the implementation of integrated reporting. Lastly, the board of commissioners, the board of independent commissioners, the audit committee, meeting attendance, company age and size as control variables jointly influenced integrated reporting implementation
Does Leverage, Dividend Per Share, and Cash Flow Volatility Affect Hedging Decisions?: An Empirical Study on Listed Manufacturing Companies Nikke Yusnita Mahardini; Neneng Sri Suprihatin; Fanny Nurzamzami
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.v3i2.28736

Abstract

The purpose of this study is to examine the effect of leverage, dividend per share, cash flow volatility on the hedging decision. This study uses secondary data of financial statements or annual reports published in the Indonesia Stock Exchange (IDX). The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2018. Purposive sampling technique is adopted in determining the sample of the study. Fourteen listed manufacturing companies are involved in this study. The method of data analysis used is the logistic regression method. The results of the study indicate that leverage and dividend per share have a significant effect on hedging decisions. Meanwhile, Cash flow volatility has no significant effect on hedging decisions.
An Analysis of State-Owned Enterprise Holding Company Formation: The Case of Printing and Media Companies Ihsan Nasihin; Harry Suharman; Sofik Handoyo
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.v3i2.26935

Abstract

This research aims to analyze the process of forming a holding company of state-owned enterprises in the printing and media business. This research uses qualitative research methods with a case study approach. The results of the study indicate that there are three options for printing and media holding company. The first option is printing and media holding with Perum Peruri as the holding company that will oversee four companies, namely Perum LKBN Antara, Perum PNRI, PT Balai Pustaka (Persero), and Perum PFN. The second option is printing holding and media holding. In printing holding, the holding company is Perum Peruri which will oversee one company, namely Perum PNRI. In media holding, the holding company is Perum LKBN Antara which will oversee two companies, namely PT Balai Pustaka Persero and PFN Public Corporation. The third option is the printing and media holding company with Perum LKBN Antara as a holding company that will oversee three companies, namely Perum PNRI, PT Balai Pustaka (Persero), and Perum PFN. At the same time, Perum Peruri will stand alone. The analysis indicates that the second option is the most appropriate in terms of logical roadmap and holding characteristics since printing (security printing) and media (distribution news) business are two distinct types of businesses.

Page 6 of 13 | Total Record : 126

 4   5   6   7   8 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol 8, No 2 (2025): July Edition Vol 8, No 1 (2025): January Edition Vol 7, No 2 (2024): July Edition Vol 7, No 1 (2024): January Edition Vol 6, No 2 (2023): July Edition Vol 6, No 1 (2023): January Edition Vol 5, No 2 (2022): July Edition Vol 5, No 1 (2022): January Edition Vol 4, No 2 (2021): July Edition Vol 4, No 1 (2021): January Edition Vol 3, No 2 (2020): July Edition Vol 3, No 1 (2020): January Edition Vol 2, No 2 (2019): July Edition Vol 2, No 1 (2019): January Edition Vol 1, No 2 (2018): July Edition Vol 1, No 1 (2018): January Edition More Issue