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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 92 Documents
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The Mediating Role of Corporate Social Responsibility in the Relationship Between Institutional Ownership and Tax Avoidance Estri Navaranti; Indriyana Puspitosari
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.8052023

Abstract

Tax avoidance is an effort made by the company to reduce tax payments legally. The amount of tax expense paid by the company is very material so that it will affect the amount of profit earned by the company. This study aims to determine the effect of institutional ownership on tax avoidance and the mediating effect of corporate social responsibility. This study analyzes companies in the property & real estate sector listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique, obtained a final sample of 15 companies. Path analysis is used to analyze the indirect relationship between institutional ownership and tax avoidance through corporate social responsibility. The results of the analysis show that institutional ownership has no effect on corporate social responsibility, institutional ownership and corporate social responsibility have no effect on tax avoidance. The results of path analysis did not find the mediating role of corporate social responsibility in the relationship between institutional ownership and tax avoidance.
The Effect of Independence, Professionalism, Competency and Auditor’s Experience on the Quality of Audit Report (Empirical Study at BPK Perwakilan Provinsi Sulawesi Utara) Melina Yosephine Sihombing; Jullie J. Sondakh2
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.8172023

Abstract

This study aims to determine the effect of independence, professionalism, competency and auditor’s experience on the quality of audit report. This study using a survey with census method using questionnaires distributed to all auditors in BPK Perwakilan Provinsi Sulawesi Utara. There were 138 questionnaires distributed around June until July 2023, but only 125 questionnaires returned so that response rate was 90,58%. The research model used is the multiple linear regression. The results show that professionalism, competency and auditor’s experience have a positive and significant effect on the quality of audit report, while independence has no significant effect. The implication of these findings show that the increase of professionalism, competency and auditor’s experience improve the quality of audit report. Coefficient of determination shows that independence, professionalism, competency and auditor’s experience simultaneously influence the dependent variable (the quality of audit report) by 68,50%, while the remaining 31,5% is influenced by other factors.
Boosting Government Assets as A Revenue Center: Risk and Treatment Nurul Ainuzzahrah; Dwi Martani
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.8332023

Abstract

The Ministry of Finance, through the Directorate General of State Assets Management (DGSAM), strives to increase the contribution of asset management as a source of Non-Tax State Revenue through the Asset Utilization mechanism (in the form of assets rent, etc.). However, empirical data indicates that Asset Utilization activities are not optimal. This study aims to conduct a risk assessment of the government assets rental business process. The study was conducted qualitatively following the risk assessment steps according to ISO 31000:2018 Risk Management. Based on data obtained (by document analysis and interviews) and referring to the organization's risk appetite, the risk assessment shows that eight significant risks need to be anticipated and mitigated by DGSAM related to the assets rental business process. To increase the effectiveness of the assets rental business process in generating Non-Tax State Revenue, we recommend DGSAM as Assets Manager to increase the effectiveness of control in the assets rental business process and implement risk mitigation as an embedded strategy in improving asset management.
Determinant Financial Distress: Evidence Manufacture Company in Indonesia Stock Exchange 2018 – 2022 Ida Ayu Fatmayuni; Sri Dwi Ari Ambarwati; Hendro Widjanarko
Accounting and Finance Studies Vol. 4 No. 1 (2024): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs41.8502024

Abstract

Research Aims: This study aims to examine the impact of six financial ratios—profitability (ROA and ROE), liquidity ratio (CR and QR), solvency ratio (DAR and DER), activity ratio (TATO), sales growth (SG), and market value (EPS and MBV)—on the likelihood of financial distress in manufacturing companies. The research focuses on determining the relationships between these ratios and the binary variable indicating financial distress. Design/methodology/approach: Using purposive sampling, 147 manufacturing companies were selected based on specific criteria, with financial distress defined by negative equity or negative net income for two consecutive years. Logistic analysis was employed to analyze the data, and STATA17 software was used for statistical analysis. Research Findings: The study reveals that ROA, ROE, QR, and TATO have a significant negative effect on financial distress, while DAR and MBV show a significant positive effect. CR, DER, SG, and EPS, however, exhibit no significant relationship with financial distress. Approximately 33% of the manufacturing companies studied experienced financial distress. Theoretical Contribution/Originality: This research contributes by examining the specific impact of financial ratios on the likelihood of financial distress, providing insights into which ratios are significant predictors. The study offers a nuanced understanding of the financial health of manufacturing companies. Research limitation and implication: Limitations include the use of a specific binary variable for financial distress and the focus on manufacturing companies. Future research may explore diverse sectors and incorporate additional variables for a comprehensive analysis. The findings suggest that companies can monitor and manage specific financial ratios to mitigate the risk of financial distress. This insight can guide strategic financial planning and decision-making in the manufacturing sector.
Evaluation of Risk Management Implementation in IT Projects Using ISO 31000 in an ICT Solutions Company Ranti Dwi Berlianti Bachtiar; Machmudin Eka Prasetya
Accounting and Finance Studies Vol. 4 No. 1 (2024): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs41.8682024

Abstract

Research Aims: This study aims to assess the implementation of risk management in information technology projects at PT. X, an ICT solutions company in Indonesia. Focusing on ISO 31000:2018 standards, the research aims to identify gaps in current risk management practices and prioritize potential risks for improved project planning. Design/methodology/approach: Utilizing a descriptive qualitative analysis with a case study approach, this research employs interview data collection and document analysis. The evaluation is centered on the adherence to ISO 31000:2018 standards in the risk management process at PT X and identification of eleven prioritized potential risks. Research Findings: The study reveals that the current risk management processes at PT X do not fully comply with ISO 31000:2018 standards. Additionally, eleven potential risks are identified, highlighting areas that require attention and improvement. The research emphasizes the importance of enhancing risk management practices for the company's sustainability. Theoretical Contribution/Originality: This research contributes by providing insights into the gaps in risk management practices within the context of information technology projects. It highlights the need for companies like PT X to align their risk management processes with international standards for improved project success. Research limitation and implication: Limitations include the focus on a specific company and the qualitative nature of the study. Future research may extend the analysis to multiple organizations and incorporate quantitative methods for a more comprehensive evaluation. The study recommends enhancing risk management aspects at PT X by implementing a project risk management policy, developing integrated risk management documents, and improving risk evaluation analysis. These improvements are crucial for the sustained success of information technology projects in the company.
Analysis of Transfer Funds on Regional Expenditure of North Sulawesi Provincial Government Before and During Covid-19 Pandemic Anugrah Alvionitha Tana; Lintje Kalangi; Heince R. N. Wokas
Accounting and Finance Studies Vol. 4 No. 1 (2024): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs41.8852024

Abstract

Research Aims: This research addresses the dependency of Regional Governments, particularly North Sulawesi Provincial Government, on Transfer Funds for regional expenditures, with a focus on the changes brought about by the Covid-19 pandemic. The study aims to analyze the allocation process of Transfer Funds on regional expenditure before and during the pandemic. Design/methodology/approach: Utilizing a qualitative case study approach, this research employs the Miles and Huberman Model for analysis. The study investigates how the North Sulawesi Provincial Government adapted its budget allocation strategy in response to the Covid-19 pandemic, with specific attention to the allocation of Transfer Funds. Research Findings: The study reveals shifts in the focus of regional expenditure, emphasizing Covid-19 handling during the pandemic compared to the pre-pandemic period when expenditures were allocated based on the Governor's vision and mission. Limited fiscal space led to a more selective budget allocation by the Regional Government Budget Team. Efforts to address budget constraints included refocusing and reallocating funds, supervision and assistance to regional apparatus, and regular evaluation of Transfer Funds. Theoretical Contribution/Originality: This research contributes by highlighting the dynamic changes in regional expenditure allocation, specifically addressing the impact of the Covid-19 pandemic. It provides insights into adaptive fiscal strategies employed by regional governments during crises. Research limitation and implication: Limitations include the focus on a specific region and the qualitative nature of the study. Future research may explore diverse regions and incorporate quantitative methods for a broader analysis. The findings suggest that regional governments need adaptive fiscal policies during crises. Policymakers can learn from North Sulawesi's experience, emphasizing the importance of flexibility and strategic reallocation of funds to address urgent priorities during emergencies.
Profitability Determinant Of Insurance Sector in Indonesia Devi Permata Sari Bangun; Aria Aji Priyanto
Accounting and Finance Studies Vol. 4 No. 2 (2024): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs42.9032024

Abstract

Research Aims: This research aims to examine the influence of premium income and claim expenses on the return on equity in life insurance companies registered with the Financial Services Authority (OJK) from 2013 to 2022. Design/methodology/approach: His research uses quantitative research methods with data collection techniques by means of literature research and documentation research, and the results are analyzed by panel data regression analysis techniques. This research takes data from life insurance companies registered with the Financial Services Authority (OJK) that have published their financial reports. Research Findings: There is an observation that premium income has a positive effect on the Return on Equity of insurance companies. ROE reflects how efficiently a company uses equity to generate net income. There are findings that claim expense has a positive influence on the Return on Equity of insurance companies. ROE is calculated as net income divided by shareholders' equity. The higher the claims expense, the lower the net income available to shareholders, and ultimately the lower the ROE. The findings show that premium income and claim expense have a significant influence on an insurance company's Return on Equity. If premium income exceeds claim expense, ROE is likely to increase due to higher net income. However, if claims expense is higher than premium income, ROE will likely decrease due to lower net income. ROE is calculated as net income divided by shareholders' equity. Therefore, ROE is a measure of how efficiently a company uses equity to generate net income. Research Limitations: This research is only limited to secondary data of life insurance companies companies registered with the Financial Services Authority and many companies that do not publish complete annual financial report data. do not publish complete and consecutive annual financial report data during the consecutively during the research period. Limitations in taking variables that are only premium income and claim expense variables used in this study, because researchers only take one of the internal and external factors that are thought to affect return on equity. The return on equity variable in this study can only be explained by 78% by the premium income and claim expense variables, in the sense that there is still 22% part of the dependent variable in this study that can be explained by other independent variables outside of this study. in this study that can be explained by other independent variables outside of this study. this research.
Corporate Governance Mechanisms on Earnings management in the Indonesian Banking Sector Abraham Dwi Wicaksono; Maria Goreti Kentris Indarti; Jacobus widiatmoko
Accounting and Finance Studies Vol. 4 No. 1 (2024): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs41.9072024

Abstract

Research Aims: This research aims to examine the influence of corporate governance on earnings management. The corporate governance variable is proxied by independent commissioners, audit committees, and audit quality. The data in this research is secondary data originating from the financial reports of banking companies listed on the Indonesia Stock Exchange in 2019-2022. Design/methodology/approach: The analytical techniques used to test the hypothesis in this research are descriptive statistics, classical assumption tests, and multiple linear regression analysis. The type of data used in this research is quantitative data. The sample for this research was obtained using a purposive sampling method, and a sample of 116 banking companies was obtained. Research Findings: Test results using multiple linear regression show that the independent commissioner variable does not affect earnings management. the audit committee variable has negative impact on earnings management while audit quality variable have a significant positive effect. Test results also show that the control variable ROA has a significant negative influence on earnings management (EM). However, the leverage control variable does not influence management (EM). Theoretical Contribution/Originality: This research contributes by providing nuanced insights into the specific impact of corporate governance components on earnings management within Indonesian banking companies. The findings offer a deeper understanding of the intricate relationships between governance mechanisms and financial practices. Research limitation and implication: Limitations include the focus on banking companies and the specific time frame. Future research may explore diverse sectors and extend the study period. The results imply the need for policymakers and practitioners to recognize the varying impacts of different corporate governance components on earnings management for effective financial oversight.
Analysis of Variables Affecting Dividend Policy in Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022 Susi Nofitasari; Sri Dwi Ari Ambarwati; R. Heru Kristanto HC
Accounting and Finance Studies Vol. 4 No. 2 (2024): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs42.9082024

Abstract

This study aims to determine the effect of liquidity, profitability, leverage and company size on dividend policy. The population in this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The sample collection method is purposive sampling, with a total sample size of 40 companies. The data analysis used in this study used multiple linear regression analysis. The results of data analysis show that liquidity (CR) and leverage (DER) have no effect on dividend policy. Meanwhile, profitability (ROA) and company size (Firm Size) have a significant positive effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022.
The Effect Of R&D Volatility on Market Value with The Role of Executive Overconfidence as a Moderating Variable Dwi Indah Ratna Sari; Fitri Laela Wijayati
Accounting and Finance Studies Vol. 4 No. 1 (2024): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs41.9162024

Abstract

This study aims to determine the effect of R&D Volatility on Market Value with the Role of Executive Overconfidence as a Moderating Variable. This study analyzes companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The data used is secondary data from the company's annual financial statements. The population used in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique used was the purposive sampling technique. We obtained a final sample of 27 companies. The analysis technique used is panel data regression analysis using the Eviews 9 program. The results showed that the R&D Volatility variable positively affected market value. Overconfidence has a positive effect on market value. Executive overconfidence negatively moderates the relationship between R&D volatility and market value.

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