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Imanda Firmantyas Putri Pertiwi
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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. 2 No. 4 (2022): Issue: October" : 5 Documents clear
Can Income Smothing Be Influenced By Ownership And Religiosity: An Empirical Study On JII Group Companies Listed On The IDX Raden Arief Wibowo; Novelia Melati Sukma
Accounting and Finance Studies Vol. 2 No. 4 (2022): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs24.4952022

Abstract

This research was conducted to examine the effect of Internal Ownership, Institutional Ownership and Religiosity on Income Smoothing, a study of JII Group Companies on the Indonesia Stock Exchange 2016-2018 period. The population used in this study as the object of the company were all 30 companies of the JII group listed on the 2016-2018 Indonesian Stock Exchange, while 17 companies were used as the object of research (samples). The sampling technique used was purposive sampling method. Hypothesis testing uses multiple linear regression analysis. The results of this study indicate that internal ownership has no significant effect on income smoothing, while institutional ownership has a significant effect on income smoothing and religiosity has no significant effect on income smoothing
The Impact of Capital Adequacy Ratio, Credit Risk, Market Risk, Financial Distress, and Macroeconomic Toward Stock Return With Audit Quality as Moderator Harsono Yoewono; Stefanus Ariyanto
Accounting and Finance Studies Vol. 2 No. 4 (2022): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs24.5072022

Abstract

This study was conducted to analyze the effect of capital adequacy ratio, credit risk, market risk, financial distress, inflation, and the exchange rate on stock returns with audit quality as moderating. The object of this research is companies in the banking sector listed on the Indonesia Stock Exchange for the period 2015-2020. This research was conducted with the aim of explaining quantitatively the attitude tendency of the population by examining a sample of the population. The research data is included in the type of secondary data in the form of financial reports and bank annual reports book 3 and book 4 of the implementation of Basel during the period 2015-2020. The data was obtained from the Indonesia Stock Exchange website, namely the website www.idx.co.id. The data analysis method used in this study uses panel data regression with the help of the Eviews 10 program. The results of this study conclude that the capital adequacy ratio, market risk, financial distress, inflation, exchange rate, and audit quality have no effect on stock returns. However, credit risk has an influence on stock returns. In this study there is a moderating variable, obtained audit quality as a moderating variable does not affect the relationship between capital adequacy ratio, market risk, financial distress, inflation, and the exchange rate to stock returns. However, audit quality as a moderating variable is able to influence the relationship between credit risk and stock return.
Fraud Triangle Theory on Accounting Students Online Academic Cheating Indriyana Puspitosari
Accounting and Finance Studies Vol. 2 No. 4 (2022): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs24.5082022

Abstract

Academic cheating is a phenomenon found in the academic area. Cheating, copying answers, plagiarism are some forms of academic cheating. Online learning that has been carried out during the pandemic is also not free from the phenomenon of cheating. This study aims to see the effect of the Fraud triangle theory dimension on online academic cheating behavior in accounting students. The data of this study were obtained from questionnaire data distributed to accounting students at UIN Raden Mas Said Surakarta. The respondents of this study amounted to 203 people. The analysis technique is carried out using multiple linear analysis The results of this study indicate that there are two dimensions of the fraud triangle that can increase online academic cheating behavior in students, namely opportunity and pressure. This research is expected to help the education system in universities to understand how severe the problem of online cheating is among students, but they can also help universities in identifying the underlying motives behind cheating behavior.
The Influence of Fundamental Factors and Systemic Risk on Stock Return Moderated by Audit Quality Harsono Yoewono; Andi Anugrah Setiawan Tasrih
Accounting and Finance Studies Vol. 2 No. 4 (2022): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs24.5132022

Abstract

ABSTRACT This study was conducted t0 analyze the effect 0f return 0n assets, return 0n equity, earnings per share, debt t0 equity rati0, price earning rati0, systematic risk 0n st0ck returns with audit qua0ty as moderat0r. The 0bject 0f this research is the c0mpanies listed 0n the LQ45 index 0n the Indonesia St0ck Exchange for the period 2013-2020. This study apply the associative meth0d, which aims t0 explain the causal relationship between 0ne variable that affects 0ther variables. The sample used is 19 LQ45 c0mpanies listed on the Indonesia St0ck Exchange during the period 2013 - 2020. The type 0f data used secondary data, namely financial statement data obtained fr0m www.idx.c0.id. The data analysis meth0d used multiple linear regressi0n with the help 0f the Eviews versi0n 10 pr0gram. The results sh0wed that return 0n assets, price earning rati0 and audit quality partially had significant effect 0n st0ck returns. While return 0n equity, earning per share, debt t0 equity rati0, systematic risk had n0t significant effect st0ck return. It was als0 f0und that audit quality as a m0derating variable was able t0 influence the relati0nship between return 0n assets and systematic risk 0n st0ck returns.
The Influence of Local Government Size, Leverage, and Audit Opinion on Transparency of Regional Financial Reports with Internet Financial Reporting as an Intervening Variable : (Case Study of District/City Governments in Indonesia 2018-2020) Riska Puji Astuti; Imanda Firmantyas Putri Pertiwi
Accounting and Finance Studies Vol. 2 No. 4 (2022): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs24.5142022

Abstract

The purpose of this study was to determine the effect of local government size, leverage, and audit opinion on the transparency of regional financial reports using internet financial reporting as an intervening variable. This study uses a quantitative method with a sample of 35 districts/cities in Indonesia in 2018-2020. The data in this study are secondary data obtained from the official website of the district/city government in Indonesia. Analysis of Path Analysis test data with the help of SPSS version 26. The results of this study conclude that local government size and audit opinion have no effect on regional financial transparency. Leverage affects regional financial transparency. Local government size, leverage, and audit opinion have no effect on internet financial reporting. Internet financial reporting is not able to mediate all independent variables on regional financial transparency.

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