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JAAF (Journal of Applied Accounting and Finance)

JAAF
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Published by President University

ISSN : 25801791 EISSN : 26158051 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

JAAF Journal of Applied Accounting and Finance is a biannual double blind peer reviewed journal published in two period, March and September. This professional journal devoted to the development of accounting and financial disciplines both in theory and practice. The policy of the journal is to publish the articles which provide an objective analysis based on scientific concepts, empirical research and factual data. The articles are useful and written by researchers, accounting analyst, financial analyst, business practitioners and students in all areas related to financial and accounting in business and education.

Arjuna Subject : -

Articles 96 Documents

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Dampak Earnings Management dalam Hubungan Kinerja dengan Cost of Debt (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia) Muhamad Safiq; Andi Ina Yustina; Aeniyatul Muhaqiyah
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 1 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Penelitian ini bertujuan untuk menguji dampak earnings management dalam hubungan antara kinerja perusahaan dan cost of debt di Bursa Efek Indonesia (BEI). Dalam penelitian ini, kinerja perusahaan yang diproksi dengan rasio profitabilitas (return on equity), earnings management yang diukur dengan discretionary accrual, serta cost of debt diukur dengan rasio biaya bunga dibagi dengan rerata total utang. Sampel penelitian ini adalah perusahaan manufaktur yang terdapat di Bursa Efek Indonesia (BEI) tahun 2013 sampai dengan tahun 2015 yang diambil dengan menggunakan metode purposive sampling, menghasilkan 30 perusahaan manufaktur dan 90 observasi. Sehingga, data yang diperoleh berupa data panel. Selanjutnya, hasil observasi atau data yang diperoleh diproses dengan pengolah data Eviews. Hasil penelitian menunjukkan bahwa pertama, kinerja perusahaan berpengaruh negatif terhadap cost of debt; dan kedua, earnings management memoderasi (memperlemah) hubungan antara kinerja perusahaan dengan cost of debt. Untuk memperkuat hasil tersebut, penelitian selanjutnya dapat menambahkan jumlah perusahaan yang melalui periode yang digunakan dan industri yang berbeda.

The Impact of Budget Participation towards Managerial Performance: Job Satisfaction and Perception of Innovation as the Intervening Variables (A Case Study for the Regional District Organization (OPD), Districts of Kudus) Nanik Ermawati; Diah Ayu Susanti; Zamrud Mirah Delima
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 2 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

The preparation of the budget for the Regional District Organization (OPD) of the Kudus Regency adopted a budget participation model that involved OPD employees from the head of the OPD to the staff. With the involvement of OPD employees in preparing this budget, it can provide improved managerial performance of OPD employees in their work. But there are several other factors that can improve performance, including job satisfaction and perception of innovation. Therefore in this study will be explained the effect of budget participation on managerial performance through the perception of innovation and job satisfaction as an intervening variable in the regional device organization in Kudus Regency. This research was conducted by questionnaire method through data collection techniques by giving a set of questions to respondents. Questionnaires were given to OPD employees consisting of heads of regional apparatus organizations, field heads, section heads and staff. The test tool used in this study is Path path analysis. The results showed that budgetary participation, job satisfaction, innovation perception had an effect on managerial performance, budget participation had an effect on job satisfaction and perceptions of innovation, but job satisfaction and innovation perception were not able to mediate the influence of budget participation on managerial performance.

ANALYSIS OF MACROECONOMIC FACTORS AFFECTING SHARE PRICE OF PT. BANK MANDIRI Tbk Camalia Zahra
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 1 (2017): JAAF Journal of Applied Accounting and Finance
Publisher : President University Press

This research is aims to investigate the affect of selected macroeconomic factors toward share price volatility either partially and simultaneously by shrinking the scope of research in commercial bank, specifically in PT. Bank Mandiri Tbk., Indonesia. Multiple regression analysis is applied in this research to construct a quantitative model that will show the research objective. The result indicates that only inflation rate which has no significant affect. Instead, three macroeconomic factors comprise of BI rate, USD exchange rate, and unemployment rate are significantly affecting share price of Bank Mandiri. The regression model show that these four factors affecting share price simultaneously with the value of adjusted R square 0.547. It indicates that 54.7% share price of Bank Mandiri could be explained by these factors while the remaining of 45.3% might be explained by other factors outside the research.

The Analysis of Recognition, Measurement, Presentation and Disclosure of Assets arisen from Tax Amnesty Program in Indonesia (Study Case in PT. XYZ) Menaz Sadaka; Monika Kussetya Ciptani
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 2 (2017): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Tax amnesty program in 2016 gives new problem for accountants in Indonesia in dealing those assets in accordance with IFAS. However, very little empirical investigation has explained this problem, and that which has found no empirical support for this. The purpose of this study is to understand how the assets arisen from tax amnesty should be recognized, measured, presented, and dislosed in financial statements. This research also illuminates the readers with phenomenon of tax amnesty in PT XYZ in order to give them understanding in concept and technical. The approach conduted in this study was a qualitative approach where it used case study. This study used primary data and secondary data. Primary data was obtained by interviewing PT XYZ about how they treat their assets from tax amnesty program. Primary data was also obtained by interviewing the auditor in order to get the conceptual understanding from the different perspective. Subsequently, secondary data was obtained from literature review, PSAK 70, seminar, and others. By using qualitative approach, the researcher exposed the data reflected through words or sentences. The result of this study shows that: the entity should use the amount in SKPP (Surat Keterangan Pengampunan Pajak) as deemed cost, and every assets arisen from tax amnesty should be recorded by debiting assets and crediting Additional Paid-in Capital; any initial measurement should be measured at acquistion cost, then measurement after initial measurement should be referred to each relevant SFAS; the entity can choose to apply the accounting policy either retrospectively or prospectively; the entity can present tax amnesty assets in the same classificaton of non-tax amnesty assets only if they have same measurement method; and the entity disclose the adequate information in financial statements.

The Effect of Using Balanced Scorecard on Competitive Advantage and Its Impact on Firm Performance Lela Nurlaela Wati; Gunawan Triwiyono
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 1 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

English VersionThe paper is aimed to examine the effect of balanced scorecard on competitive advantage and its impact to firm performance. The samples of this research are companies that use balanced scorecard in DKI Jakarta as many as 50 companies. This research is uses primary data by giving questionnaires to corporate managers using balanced scorecard. We use Structural Equation Model with SmartPLS. The result of this research shows that there is positive effect between balanced scorecard to competitive advantage. Finding also shows that there is positive effect between balanced scorecard and competitive advantage to firm performance. The research also proves that there is positive effect between balanced scorecard to firm performance through competitive advantage. The findings of this study indicate that the better the application of balanced scorecard in the company will increase the competitive advantage and firm performance.

Penggunaan Fuzzy Logic & Metode Mamdani untuk Menghitung Pembelian, Penjualan dan Persediaan Maria Yus Trinity Irsan; Matius Irsan Kasau; Ika Pratiwi Simbolon
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 1 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Fuzzy Logic is a development of Binary Logic that can be used to analyze data in research in both the exact and social fields. In this study, fuzzy logic is used to analyze data in a "Ayam Goreng Murah Rezeki" restaurant related to three linguistic attributes, each of which consists of two linguistic variables: Inventory (Little, Many), Sales (Down, Up), and Purchases (Reduced, Increased) using the Mamdani method. The purpose of the study is to provide an input value of Inventory and Sales to get a Purchase output value. The results of data analysis using a linear down graph and a linear upward graph on each linguistic variable with the Mamdani method yield results in the estimated area or range.

EFFECT OF THE QUALITY OF FINANCIAL STATEMENTS, FOREIGN OWNERSHIP, FREQUENCY OF AUDIT COMMITTEE MEETING, AND SPECIALTY INDUSTRIAL EFFICIENCY INVESTMENT OF AUDITORS Muslimah Nur Islami
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 1 (2017): JAAF Journal of Applied Accounting and Finance
Publisher : President University Press

This study aims to demonstrate the influence of the quality of financial statements, foreign ownership, the frequency of audit committee meetings, and the auditor industry specialization to the efficiency of investment. This study population is a company listed on the Indonesia Stock Exchange except banks and securities companies in 2009-2013. The samples in this study using purposive sampling method. The samples used for this study is total 561 companies. Hypothesis testing is done by multiple linear regression. The findings of this study are: 1) foreign ownership is significant positive effect on the efficiency of investment, 2) the frequency of audit committee meetings significant positive effect on the efficiency of investment, 3) industry specialization auditor negative effect not exhibited significantly to the efficiency of investment, and 4) the quality of financial statements significant negative effect on the efficiency of investment.

The Effect of Corporate Governance Mechanism, Company’s Growth and Company Performance toward Going Concern Audit Opinion in Non-Financial Service Companies for the Period of 2012-2015 Setyarini Santosa, S.E., MAFIS, Ak.; Dian Riesta Untari
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 2 (2017): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

A company receiving going concern audit opinion from public audit firm can be a sign that the company is in doubt to have a long business run, according to the auditor judgment. The aim of this study is to investigate the determinant of company’s likelihood to receive a going concern opinion from auditor in the Indonesian capital market context. In order to discover the factors behind a company receiving going concern audit opinion, this study employs a logistic regression method, with the dependent variables of going concern audit opinion and the independent variables of corporate governance mechanism, company’s growth, and company’s performance. In detail, researcher choses board size, independent commissioner, institutional ownership, management ownership to define corporate governance. As for company’s performance, researcher employs liquidity, profitability and solvency ratios. Researcher uses data from non-financial service companies listed in Indonesian stock exchange during the period of 2012-2015. The result shows a significant effect of institutional ownership, board size, liquidity and solvency toward the going concern audit opinion.

The Analysis of Company Size, Complexity of Operation, Profitability, Solvency and Audit Firm Size toward Timeliness of Financial Statement Reporting for Company listed in LQ45 Index in Indonesia Stock Exchange (2012 – 2014) Raditya Pratama; Monika Kussetya Ciptani
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 1 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Companies are required to submit their annual report timely after the end of fiscal year to support stakeholder’s need of information. Financial statements would have benefits if delivered accurately and timely to the users for decision making. This research is aimed to identify the effect of company size, complexity of operation, profitability, solvency, and audit firm size toward the timeliness of financial statements reporting in companies that are listed in LQ45 index from 2012 to 2014 either simultaneously and partially. The research involves 69 samples, which consist of 3 years data of 23 companies that are consistently listed in LQ45 index from 2012 to 2014. The research found that complexity of operation, profitability, and audit firm size are statistically significant toward the timeliness of financial statements reporting. While company size and profitability are not statistically significant toward the timeliness of financial statements reporting. The F-test result revealed that one or more independent variables have significant influence toward the timeliness of financial statements reporting. Then, the R2 analysis showed that the regression model is able to describe timeliness of financial statements reporting by 26.3%. The rest 73.7% is explained by other factors apart from this research.

Factors that Influence Fraudulent Financial Statements in Retail Companies - Indonesia Rian Ferdinand; Setyarini Santosa
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 2 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Fraudulent financial statements is an intentionally misstatement of the financial statements. There are several factors affected the evidence of fraudulent financial statements report. The objective of this research is to investigate the influence of audit committee characteristics, managerial ownership, leverage, and liquidity toward the fraudulent financial statements report in retail companies listed on the Indonesia Stock Exchange in the period of 2012-2016. Using regression, the result shows that audit committee characteristic and leverage do not have significant effect on the fraudulent financial statements report, while managerial ownership and liquidity have. Simultaneously, audit committee characteristics, managerial ownership, leverage and liquidity have significant influence to the fraudulent financial statement report.

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Contact Name
Andrianantenaina Hajanirina

Contact Email
hajanirina@president.ac.id

Phone
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Journal Mail Official
hajanirina@president.ac.id

Editorial Address
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Kota bekasi,

Jawa barat

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Andrianantenaina Hajanirina

Contact Email hajanirina@president.ac.id

Phone -

Journal Mail Official hajanirina@president.ac.id

Editorial Address -

Location Kota bekasi, Jawa barat INDONESIA

Abstract

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Contact Name
Andrianantenaina Hajanirina

Contact Email
hajanirina@president.ac.id

Phone
-

Journal Mail Official
hajanirina@president.ac.id

Editorial Address
-

Location
Kota bekasi,

Jawa barat

INDONESIA