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Accounting and Finance Studies
Published by Profesional Muda Cendekia
ISSN : -     EISSN : 27744256     DOI : 10.47153/afs
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide a media for academics, researchers, experts and observers to communicate in the framework of scientific development in the field of accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 3 (2021): Issue: July" : 5 Documents clear
Determinants Analysis of Manufacturing Companies Values Listed On the Indonesia Stock Exchange Paramitha Anggraeny; Hendri Hermawan
Accounting and Finance Studies Vol. 1 No. 3 (2021): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (853.252 KB) | DOI: 10.47153/afs13.802021

Abstract

The purpose of this study is to describe the effect of profitability, size, leverage, and dividend policy of manufacturing companies for the period 2015-2017 on firm value. The research method in this study uses a quantitative approach with SPSS analysis tools. This research was conducted on the Indonesia Stock Exchange with secondary data in the form of the Annual Report of Manufacturing Companies for the 2015-2017 Period. Based on the purposive sampling criteria in this study, there were 47 manufacturing companies consisting of 19 sub-sectors of the company that were sampled in this study. The results of the analysis show that the variable that most influences firm value is profitability. Dividend policy has an effect on firm value. Leverage affects firm value. Because investors are very careful when they want to invest their funds in the company. So it can be concluded that investors are very concerned about the company’s debt before they make an investment. Firm size has no effect on firm value. Therefore, the value of a manufacturing company cannot be measured only based on the size of the company’s assets.
Tax Cut: Suatu Studi Literatur Utami Tunjung Sari; Niken Permata Sari; Hananta Surya Wijaya
Accounting and Finance Studies Vol. 1 No. 3 (2021): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.695 KB) | DOI: 10.47153/afs13.922021

Abstract

This study aims to determine the factors associated with the tax cut. The literature review method was used in this study. The data in this study were obtained from sciencedirect.com. The results showed that several variables were influential and influenced by tax cuts, as well as variables that had no effect. The results show that the tax cut has no significant effect on median weekly earnings, has a significant effect on merger activity, shareholder wealth, distribution economic activity, aggregate welfare, R&D investment, domestic market shares and exports, investment, employment, profit, tax revenue, gross domestic product, inbound tourism, and travel receipts, as well as labor supply and consumption decisions. There are several conflicting research results due to differences in the place of study and the time period of the study which resulted in different conclusions. The tax cut is also influenced by government debt. An overview of further research is also presented here.
The Effect Of The Implementation of A Performance-Based Budget on the Accountability Performance of Government Institutions Ajeng Dwi Ulandari; Tituk Diah Widajantie
Accounting and Finance Studies Vol. 1 No. 3 (2021): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.647 KB) | DOI: 10.47153/afs13.1272021

Abstract

This study aims to examine (1) the effect of budget planning on the performance accountability of OPD Sidoarjo regency government agencies (2) the effect of budget execution on the performance accountability of the Sidoarjo regency OPD government agencies (3) the effect of budget reporting / accountability on the performance accountability of the Sidoarjo regency OPD government agencies. The endogenous variable used is the performance accountability of government agencies. This study used a sample of Sidoarjo Regency Regional Apparatus Organizations, namely 20 Sidoarjo Regency Government Offices. The data collection method is purposive sampling method, by distributing questionnaires. The data analysis technique used Partial Least Square (PLS) with SmartPLS 3.0 software. The results of this study indicate that budget planning and budget reporting / accountability affect the performance accountability of the OPD in Sidoarjo regency government agencies. Meanwhile, budget implementation has no effect on the performance accountability of OPD in Sidoarjo regency government agencies.
Religiosity as Moderating of Accounting Student Academic Fraud with a Hexagon Theory Approach Aprillia Kartika Apsari; Dwi Suhartini
Accounting and Finance Studies Vol. 1 No. 3 (2021): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.876 KB) | DOI: 10.47153/afs13.1512021

Abstract

This study aims to examine and analyze the influence of aspect hexagon theory consisting Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion as well as aspect of Religiosity as moderating variable on Academic Fraud. Primary data used in this study were collected using a questionnaires distributed to active students majoring in accounting at UPN “Veteran” East Java of 2017 and 2018 with a total of 106 respondent. The sampling method using simple random sampling technique. The collected data were analyzed using Partial Least Square analysis technique with WarpPLS 7.0 software. The results of this study showed that Pressure and Opportunity do not have a positive and significant effect on academic fraud behavior in accounting student. While Rationalization, Capability, and Collusion have a positive effect on academic fraud and Arrogance do not have a positive effect on academic fraud behavior in accounting student. Religiosity as a moderating variable is able to moderate, to be more precise, to weaken the pressure and opportunity on academic fraud behavior in accounting student. Meanwhile, religiosity is able to moderate, to more precisely strengthen the capability on academic fraud. Religiosity as a moderating variable is not able to moderate Rationalization, Arrogance, and Collusion on academic fraud behavior in accounting student.
The Effect of Audit Tenure, Audit Rotation and Client's Company Size on Audit Quality with Audit Fee as Moderating Variable Humaira Dinda Mulyadi; Dhini Suryandari
Accounting and Finance Studies Vol. 1 No. 3 (2021): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (817.364 KB) | DOI: 10.47153/afs13.1792021

Abstract

Transparency of financial reports is one of the important things for decision-makers. In proving that financial statement information has been presented fairly, companies need independent parties, one of which is the audit services provided by the Public Accounting Firm (PAF). Good or bad Audit Quality for the information presented really depends on the auditor in carrying out his duties. This research was conducted at Financial Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019. This research was conducted using quantitative methods and sample selection using purposive sampling method. The analysis used in this research is binary logistic regression. The results showed that Audit Tenure and Audit Rotation had no effect on Audit Quality, Client's Company Size had a negative effect on Audit Quality, and Audit Fees had a positive effect on Audit Quality. Audit Fee Interactions are unable to moderate the effect of Audit Tenure and Audit Rotation on Audit Quality, while Audit Fee Interactions are able to weaken the influence of Client's Company Size on Audit Quality. Suggestions from this research are expected to all companies that have high complexity to choose a PAF that suits the audit needs and not too pressurize the Audit Fee given. In addition, companies need to pay attention to Audit Tenure again by considering from a cost-benefit analysis point of view. For future researchers, it is expected to extend the research period and use Audit Quality proxies, population, methods, and analysis tools outside of this study.

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