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JAAF (Journal of Applied Accounting and Finance)
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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Analisis determinan harga saham perusahaan perbankan di Bursa Efek Indonesia Keri Boru Hotang; Eindy Taufik; Ivander .
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 2 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i2.3871

Abstract

The purpose of this research is to examine whether audit opinion, firm size dan public accounting firm have an effect on stock prices. The population of this research is banking companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection wa carried out using a puporsive sampling of banking companies listed on the Indonesia Stock Exchange. This research used IBM SPSS software version 25. The analytical tools used in this test are classical assumption test and multiple regression. The result showed that audit opinion and firm size had a significant effect on stock prices. Yet, the public accounting firm has no significant effect on stock prices.
Peta pergerakan kinerja saham properti berdasarkan tiga fase pandemi Covid-19 di Indonesia Andita Ramadhanti; Iga Amalia Yanuar
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 1 (2023): JAAF (JOURNAL OF APPLIED ACCOUNTING AND FINANCE)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i1.3647

Abstract

This study aims to analyze, compare and map the movement of stock performance of the property and real estate sector based on three phases of the Covid-19 pandemic in Indonesia. Data used in this study is secondary that includes a financial statements, books, journals, and corresponding official website. This study is a quantitative study that consists of the analysis of return estimation, risk estimation, and stock performance measurement by Sharpe’s Index with the study’s object being PT Ciputra Development Tbk. (CTRA), PT Pakuwon Jati Tbk. (PWON), and PT Alam Sutera Realty Tbk. (ASRI). The study’s findings state that property companies’ stock performance increased from the pre-pandemic phase to the first wave of the Covid-19 pandemic and decreased by the second wave of the Covid-19 pandemic. The movement is directly the same as IHSG’s performance.
Indonesia’s tax revenue: The effect of inflation rate and economic growth Deni Hamdani; Ridwan .
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 1 (2023): JAAF (JOURNAL OF APPLIED ACCOUNTING AND FINANCE)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i1.4142

Abstract

In order to ascertain and analyze the impact of Indonesia's inflation rate and economic growth on tax collections, between 2012 and 2020, the Ministry of Finance's Directorate General of Taxes performed research. Data collection approaches were acquired through literature and documentation for this research, which is categorized as descriptive and verificative research with a quantitative approach. The sampling method employs non-probability sampling, which creates a saturated sample by taking samples from the entire population. Multiple linear regression analysis is used to analyze data, while the t-test and f-test are used to assess hypotheses. The results show that inflation rate has no significant positive effect on tax revenue. Besides, economic growth has no significant negative effect on tax revenue. It is hoped that government will pay attention for tax revenue every year.
The impact of economic and social dimensions from CSR and firm size towards tax avoidance Maria Ferentina Owena; Andrianantenaina Hajanirina; Mila Austria Reyes
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 1 (2023): JAAF (JOURNAL OF APPLIED ACCOUNTING AND FINANCE)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i1.4208

Abstract

This research aimed to analyze the effect of economic and social dimensions of Corporate Social Responsibility (CSR) and company size toward tax avoidance. The proxy to measure tax avoidance used in this research is Effective Tax Rate (ETR). The sample of this research uses manufacturing companies in sector consumer goods industry and basic industries and chemical listed in Indonesia Stock Exchange (IDX) for pre-covid 19 (2014 – 2018). The analysis technique used in this research is multiple linear regression analysis. The result of analysis showed that social dimension of CSR has significant negative effect on tax avoidance. This means if CSR social dimension increase then tax avoidance will decrease. Company size has significant positive effect on tax avoidance. This means if the company size is increase then tax avoidance will increase. CSR economic dimension has no significant effect towards tax avoidance.
Peranan religiositas terhadap pertimbangan profesional auditor Ricky Bryan D. P. Tampubolon; Maria Fransisca
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 1 (2023): JAAF (JOURNAL OF APPLIED ACCOUNTING AND FINANCE)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i1.4182

Abstract

This study aims to examine the influence of task complexity, obedience pressure, and ethical perception on pertimbangan profesional, as well as to explore the role of religiosity as a moderator in the relationship between these variables. The sample used in this study consists of 37 senior and supervisory auditors in public accounting firms in Jakarta. The study uses a survey method with purposive sampling technique. The results show that task complexity has a significant positive effect on pertimbangan profesional, while obedience pressure has no significant effect, and ethical perception has a significant negative effect on pertimbangan profesional. Furthermore, task complexity, obedience pressure, and ethical perception simultaneously influence pertimbangan profesional. The study also shows that religiosity weakens the influence of task complexity on pertimbangan profesional, while strengthening the influence of obedience pressure on pertimbangan profesional. However, religiosity does not moderate the influence of ethical perception on pertimbangan profesional. This study provides an important contribution to public accounting firms and external auditors in developing professional training and development programs aimed at improving audit quality and addressing obedience pressure related to increasingly complex tax avoidance practices.
Herding as behavior investing: A bibliometric analysis Muhammad Iqbal Alamsyah; Miftakul Huda; Rengga Madya Pranata
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 1 (2023): JAAF (JOURNAL OF APPLIED ACCOUNTING AND FINANCE)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i1.4141

Abstract

Behavioral investing seeks to understand and exploit psychological biases in financial decision-making. It is based on the idea that investors are often influenced by psychological factors such as emotions, heuristics, and social norms, which can lead to systematic errors in judgment. These biases can cause investors to make irrational or suboptimal decisions, which can have negative consequences for their financial well-being. Behavioral investors aim to identify these biases to make more rational and profitable investment decisions. This research using bibliometric analysis from 246 article was published in a reputable (SCOPUS), peer-reviewed journal that is included in an index of scholarly literature. Bibliometric analysis is a method of analyzing and quantifying the characteristics of a set of publications, to study the trends and patterns in the existing research on herding behavior. Based on the research reviewed, it appears that herding behavior is a complex phenomenon that is influenced by various factors, including psychological biases, environmental conditions, and market conditions. It is often studied in the context of behavioral finance and investor behavior, and is relevant to the study of market efficiency and capital markets. 
Do company performance, multinational company and audit fee affect audit delay? Muhammad Diffon Leditho; Widyahayu Warmmeswara Kusumastati; Muhamad Safiq
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 1 (2023): JAAF (JOURNAL OF APPLIED ACCOUNTING AND FINANCE)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i1.4138

Abstract

This study aims to analyze the effect of several variables on audit delay. Those variables are profitability, solvability, multinational company, and audit fee. The population of this study was 70 companies listed on Indonesia Stock Exchange from 2016 to 2020 which late in publishing annual report. The sampling method used is the purposive sampling method. It was obtained 30 companies for five years of observation with 147 data. The results of this study indicate that profitability has no negative effect on audit delay, solvency has a negative effect on audit delay, multinational companies have no negative effect on audit delay, audit fee has a negative effect on audit delay. It means that investors should be aware on company with high solvability and audit fee, as a sign of audit delay. 
Arus Kas Bebas, Keputusan Pendanaan, Insider ownership, dan Kebijakan Dividen Annisa Barokatuh Rahman; Putri Nurmala
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 2 (2023): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i2.4606

Abstract

This study endeavors to examine the impact of free cash flow, funding decisions, and insider ownership on dividend policy, focusing on companies in the cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during the period 2017-2021. The research adopts a quantitative approach employing purposive sampling techniques. Secondary data from annual financial reports, available on the Indonesia Stock Exchange (IDX) for the specified period, forms the basis of the analysis. Six companies are selected as samples for a five-year research period, resulting in 30 observations. The data is processed using panel data regression analysis to test the hypotheses. The findings from the t-statistic tests (partial tests) reveal the following: Firstly, free cash flow, when considered independently, exerts a positive and significant influence on dividend policy. Secondly, funding decisions, when analyzed in isolation, demonstrate a negative and significant impact on dividend policy. Lastly, insider ownership, when examined partially, exhibits a positive and significant association with dividend policy.
The influence of auditor independence, moral integrity on violations of audit compliance triggers attitudes Vina Merliana
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 2 (2023): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i2.4768

Abstract

The purpose of this study is to evaluate the impact of auditor independence, moral integrity on violations of compliance audit trigger attitudes, because attitudes can determine a person's character to carry out an intentional or unintentional action, a person's morals come out of oneself, influenced from outside that can damage the mind. The sample size is 35 respondents. The quantitative research methodology employed in this study includes sampling utilizing the probability sampling method along with descriptive and verification approaches. The findings revealed that auditor independence has a insignificant positive effect on compliance audit violations that trigger attitudes, and the same moral integrity has a insignificant positive effect on those same violations. Auditors are professional, thus, any other immoral acts they avoid at all cost.
Analisa pengaruh dewan komisaris independen, komite audit independen, dan kinerja keuangan terhadap nilai perusahaan Veny Veny; Dian Angelene; Merry Putri
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 2 (2023): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i2.4488

Abstract

The purposes of this study is to investigate of independent commissioners, independent audit committees, and financial performances on company value. This study was accompanied on state-owned firms listed on the IDX for the 2018-2021 period. The data are taken from the annual reports from the IDX website and each company. The research population consisted of 20 BUMN companies and several samples were occupied by the purposive sampling, so that 19 sample companies were obtained for the four observation periods (2018-2021) and a total of 58 observational data were obtained. Data is collected and processed using multiple regressions analysis. This study results shows that the independent board of commissioner has positive insignificant influence on company value, the independent audit committee does not significantly and negatively impact company value, and financial performance significantly and positively affects company value.

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