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JASS (Journal of Accounting for Sustainable Society)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26858347     EISSN : 26858355     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 78 Documents
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THE EFFECT OF PROFITABILITY, CREDIT RISK AND BOARD OF DIRECTOR ON INVESTOR TRUST WITH COMPANY SIZE AS MODERATION Trisandi Eka Putri; Icih Icih; Qurrota Ayuni
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1102

Abstract

This study aims to determine the factors that influence investor confidence in Indonesian banking. The data used in this study were obtained from the financial statements of banking companies published in 2016-2020. This study hypothesizes profitability, credit risk, independent board of commissioners as independent variables and investor confidence as the dependent variable and firm size as a moderating variable. This research is located on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling technique. Research data obtained through non-participant observation method with secondary data collection. Analysis of research data using multiple linear regression with SPSS application. The results of this study indicate that profitability has a positive effect on investor confidence, credit risk has a negative effect on investor confidence, the independent board of commissioners has a negative effect on investor confidence. Simultaneously all independent variables have a significant effect on the dependent variable.
THE EFFECT OF CFO NARCISSISM, POLITICAL CONNECTIONS, CEO AGE, MANAGERIAL OWNERSHIP AND PROFITABILITY ON AUDIT FEES Icih Icih; Dewita Febi Silviana
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1103

Abstract

Audit fee is the cost incurred by the company for the services of examination of financial statements conducted by external auditors. The amount of audit fees in a company usually tends not to remain every year,this is because there are several factors that are considered in determining the high level of the audit fee. The study aims to test and analyze the influence of CFO narcissism, political connections, CEO age, managerial ownership,and profitability both partially and simultaneously on audit fees. This research is a quantitative study, The population used in this study is a company sector infrastructure, utilities and transportation listed on the Indonesia Stock Exchange for the period 2016 - 2020. The technique of determining the sample uses purposive sampling. The study used multiple linear regression analysis. The results showed that partially CFO Narcissism has a positive effect on audit fees, political connections have a positive effect on audit fees, CEO age has no effect on audit fees, managerial ownership has no effect on audit fees, profitability has a negative effect on audit fees. Audit. As well as CFO narcissism,political connections, CEO age, managerial ownership,and profitability influence simultaneously on audit fees.
EFFECT OF ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT ON FIRM VALUES Puteri Sarah Mutia
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1105

Abstract

This study investigates how accounting conservatism and eaarnings management affect the value of a company. This research investigates state-owned firms that were listed on the Indonesia Stock Exchange between 2019 and 2021. The valuation of a company is determined using Tobin's Q formula. On the basis of incurred items, accounting conservatism is evaluated. Earnings management is evaluated using a modified version of the Jones model to determine the value of discretionary accruals. The samples were collected using a strategy of purposive sampling based on the author's criteria. Then, thirteen firms were collected for study. Therefore, this analysis utilizes 39 data samples. The research data were analyzed using SPSS 25. This study's findings demonstrate that (1) accounting conservatism impacts firm value, whereas (2) earnings management has no impact on firm value.
THE EFFECT OF WHISTLEBLOWING, HUMAN RESOURCE COMPETENCE AND INTERNAL CONTROL SYSTEM ON FRAUD PREVENTION OF PSR FUNDS Syafitri, Andini; Sari, Dian Puji Puspita; Agustiawan, Agustiawan
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1148

Abstract

PSR supports smallholders in transforming their oil palm plantations by producing more sustainable and high-quality palm oils, which reduces the risk of illegal land reclamation. This is known as Peremajaan Sawit Rakyat (PSR). To prevent the fraud/fraud of PSR funds, BPDKS distributes funds through escrow accounts of plantation organizations. This is for transaction security. Furthermore, as part of the implementation of PSR, BPK and Sucofindo were audited as BPDPKS designated entities. Fraud prevention can be influenced by a number of factors such as whistleblowing, human resource capacity and internal control systems. Whistleblowing is the disclosure of illegal, unethical, immoral, or other conduct that may cause damage to the organization and its stakeholders. The purpose of this study is to: Determine the impact of whistleblowing on fraud prevention, how human resource skills and internal control systems influence fraud prevention. Research variables (whistleblowing, human resource capacity and internal control system) with a total of 52 samples. Descriptive statistical analysis was used to determine the trend of each research variable. The average scores for whistleblowing, human resource capacity and internal control system are 32.46, 26. 96 and 63.77. The average fraud prevention score is 41.25. Based on the research results, it can be concluded that whistleblowing, human resource capacity and 3. Internal control system affects the prevention of fraud of PSR funds.
The Effect Of Tax Accounting Choice, Size And Multinational Company On Tax Aggresiveness Rinaldi, Muhammad; Ramadhani, Melda Aulia
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1168

Abstract

This study aims to analyze the variables of Tax Accounting Choices, Size and Multinational Company on Tax Aggressiveness. The sample used in this study was 28 Basic Industrial and Chemical Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 - 2022. Samples are taken by purposive random sampling using certain criteria. Tax Accounting Choices are measured by the dummy variable of choosing the depreciation method of fixed assets, while for Size is measured by the value of the Natural Logarithm (LN) of total assets. Multinational Company is measured using dummy variables where companies operating at the international level are given a score of 1 and 0 if the company is not operating international class. The results of this study show that Tax Accounting Choice and Multinational Company have no effect on Tax Aggresiveness. While the Size variable has a negative effect on Tax Aggresiveness.
Analisis Klaim Reasuransi Jiwa pada Laporan Laba Rugi Pasca Pandemi Covid-19 tahun 2020 Diana, Apry Linda; Amalia, Desi Rezky; Yusuf, Mochamad
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1169

Abstract

This study aims to determine the effect of Life Reinsurance claims on the company's profit and loss statements after the Covid-19 pandemic in 2020 and to find out the company's strategy in dealing with problems that occur in the income statement of PT. Reinsurance Indonesia Utama (Persero) during the 2020 Covid-19 pandemic. This study uses a quantitative descriptive approach, namely collecting the necessary data from the company PT. Reinsurance Indonesia Utama (Persero) in the accounting division area related to the company's 2020 profit (loss) report in the Covid-19 pandemic conditions. The results of this study prove that there is an increase in the claim expense to the company, the increase in claims is a result of the poor performance of several products, the majority of which are contributed by the Credit Life Insurance (AJK) business in 2020 due to the impact of the pandemic and there are Covid-19 claims such as cover vaccines, self-isolation, and Covid-19 treatment. As a result of the increase in claims expense, it will directly affect the value of the company's Underwriting - Net (HUB) results, high claims payments will affect the company's solvency level as a result of which the company's profit achievement in 2020 has decreased when compared to the company's profit income in 2019.
THE INFLUENCE OF THE PROPORTION OF CAPITAL EXPENDITURES, TOTAL BUMD, INTERGOVERNMENTAL REVENUE AND LOCAL TAXES ON LOCAL GOVERNMENT FINANCIAL INDEPENDENCE AS STRENGTHENING FISCAL DECENTRALIZATION Icih, Icih; Agustin, Putri Leonita; Kurniawan, Asep
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1170

Abstract

This study aims to determine whether the proportion of capital expenditure, the number of BUMD, intergovernmental revenue and local taxes affect the financial independence of local governments as a strengthening of fiscal decentralization. In this study, the number of research samples was 33 provinces. The independen variables are the proportion of capital expenditure, the total of BUMD, intergovernmental revenue and local taxes. Regional financial independence as the dependent variable. This type of research uses quantitative methods using secondary data obtained from DJPK. Methods of data analysis in research using descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing with SPSS. The results showed that partially the variable proportion of capital expenditure and intergovernmental revenue had a negatif effect on regional financial independence, the total of BUMD had no effect on regional financial independence, and regional taxes had a positive effect on regional financial independence. As for simultaneously the results of the study indicate that simultaneously the variable proportion of capital expenditure, the number of BUMD, intergovernmental revenue and regional taxes affect regional financial independence.
THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY, FIRM SIZE AND FIRM RISK ON FIRM VALUE Putri, Trisandi Eka; Lestari, Asri
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1171

Abstract

The purpose of this study was to determine the effect of capital structure, profitability, firm size and firm risk on firm value in food and beverage sub-sector companies listed on the malaysia stock exchange. There are 4 independent variables in this study including, capital structure measured using Debt to Equity Ratio (DER), profitability using Return on Investment (ROI) measurement, company size using SIZE and company risk using RISK. While the dependent variable of this research is firm value with Price Book Value (PBV) measurement. This study uses data from the financial statements of 15 companies for 5 years from 2016-2020 using purposive sampling technique. The data analysis technique used in this study was multiple regression analysis with the help of the SPSS application. The results of this study indicate that the variables of capital structure and firm risk have a positive effect on firm value, while profitability and firm size have no effect on firm value.
The Influence of CSR, Board Gender Diversity, and Cash Holding towards Company Value Utami, Ester Tri; Sofia, Irma Paramita
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1237

Abstract

In the rise of sustainable and responsible investment, this study aims to analyze and provide empirical evidence about the importance of firm’s CSR activities, board gender diversity, and cash holding in shaping the firms’ value. Those variables aligned with the firm’s performance of social and environmental, corporate governance, and financial aspect, thus suitable to be further analyzed with the study object. This research uses objects of firms listed in SRI-KEHATI Index listed on Indonesia Stock Exchange during 2018 – 2022. Purposive method is used to select the sample, then the secondary data is collected from Indonesia Stock Exchange and companies’ website before analyzed quantitatively by using E-views. This research shows evidence that CSR, board gender diversity, and cash holding have significant effect on firm value simultaneously. However, partial testing shows that only the board gender diversity is significantly affected firm value while CSR and cash holding are not. Besides contributing to the literature, this result shows the necessity of firm to perform the best managerial decision in social and environmental, corporate governance, and financial policy as whole. Especially, the diversity of board which plays an important role in governing the firms. This implication also applies to the regulator and investor, in which every stakeholder can encourage awareness of those aspects to maximize the value of sustainable investment.
THE IMPACT OF COMPENSATION AND WORK ENVIRONMENT ON THE PERFORMANCE OF PT AJA MEGA PERKASA EMPLOYEES THROUGH MOTIVATION Sirri, Ahmad; Febriani, Eka; Patabang, Lewi
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1239

Abstract

PT AJA MEGA PERKASA is an agency running withinside the mining zone withinside the metropolis of Samarinda, that's one of the business sectors that has made a big contribution to Indonesia, beginning from growing export revenues, local development, growing financial activity, starting employment possibilities and reassets of profits for the imperative and local budgets. In this research, descriptive quantitative methods were used. The research object of PT Aja Mega Perkasa is the workshop and office section. This research uses non-probability sampling. The sample included 60 people. The data collection method was carried out through the distribution of questionnaires. The results of the tests conducted showed that (1) compensation has a large positive impact on motivation, (2) work environment has a large positive impact on motivation, and (3) motivation has a large positive impact on motivational performance. I realized that I should give. (4) Compensation has a positive and significant impact on employee performance through motivation. (5) Work environment has a positive and significant impact on employee performance through motivation. Keywords: Compensation, Work Environment, Motivation, Employee Performance

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