Basic and Applied Accounting Research Journal
The Basic and Applied Accounting Research Journal (BAARJ) is a peer reviewed two time a year (June and December) that publishes full-length papers. it is a general-interest accounting journal. It publishes original research in all areas of accounting and related fields that utilizes tools from multi disciplines such as economic, behaviour, statistic, information technology and other. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses financial questions, external and internal, in accounting, auditing, disclosure, financial reporting, accounting public sector, taxation, islamic accounting, accounting behaviour and information as well as related fields such as corporate finance, investments, and capital markets. BAARJ Journal publishes original research work either as a Full Research Paper or as a Short Communication. Review Articles on a current topic in the said fields are also considered for publication by the Journal.
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<![CDATA[The Effect Of Public Information Systems On Auditors' Performance In Public Accounting Firms ]]>
<![CDATA[Galih Supraja]]>;
<![CDATA[Abel Desiyanti Manik]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.01
<![CDATA[The right information system will allow an auditor to obtain it excellence and improve performance. This research aims to test and provide empirical evidence about the influence of public information systems on auditor performance. The sample used in this research consisted of from junior to senior auditors who work at Public Accounting Firms (M. Lian Dalimunthe and Partners). Types of research is comparative causal research. The type of data used is Primary data, with data collected from 30 questionnaires. Deep sample selection method This research uses the Convenience Sampling method, analysis is carried out using using Multivariate analysis. The data analysis model used is simple linear regression analysis, with quality testing The data used is a validity test and a reliability test. The classic assumption test used is the test normality and heteroscedasticity tests. Hypothesis testing used is the t-test and coefficient of determination (R2). Descriptive statistics are also used to help analyze data by describing the data collected. The results of this research using simple linear regression analysis, the results of the research provides empirical evidence that there is a significant influence between public information systems on performance auditors with results below 0.05 (<0.05), namely 0.000 < 0.05, obtained a tcount of 5.590. This partially proving the results of the statistical tests show that the public information system has an effect positive and significant on auditor performance.]]>
<![CDATA[The Influence of Financial Distress, Auditor Switching, Profitability, Audit Quality on Audit Delay ]]>
<![CDATA[Windy Permatasari]]>;
<![CDATA[Cahyati, Ari Dewi]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.02
<![CDATA[Audit delay is the period for completing the annual financial report audit, namely from the date the company's books are closed to the date stated in the independent auditor's report. The length of the audit delay affects the value of the audited financial statements. This research aims to find out whether Financial Distress, Auditor Switching, Profitability, and Audit Quality affect Audit Delay. The data used in this research is secondary data in the form of audited financial reports. This research population was obtained using methods from non-cyclical consumer sector companies listed on the IDX during the 2020-2022 period. Based on predetermined criteria, a sample of 129 companies was obtained. The analytical method used is multiple linear regression analysis with the STATA 17 software tool. The research results show that financial distress affects audit delay. Meanwhile, auditor switching, profitability, and audit quality do not affect audit delay.]]>
<![CDATA[The Influence of Female Chief Executive Officer and Female Chief Financial Officer on Earnings Management in Manufacturing Companies in The Consumption Goods Industry Sector Registered on the BEI in 2021-2022 ]]>
<![CDATA[Sakiah Maisaroh]]>;
<![CDATA[Nidia Anggreni Das]]>;
<![CDATA[Rita Dwi Putri]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.03
<![CDATA[This research aims to analyze the influence of Female CEO and Female CFO on Earning Management. This research was conducted on consumer goods industrial sector companies listed on the IDX in 2021-2022, the sample was selected using a purposive sampling method and the data that passed the selection were 36 companies. The research results show that Female CEO (X1) has no significant effect on Earnings Management (Y). This is proven by using the t-value of 0.287 < t table 1.996 and a significant value of 0.775 > 0.05. Female CFO (X2) has no significant effect on Earnings Management (Y). This was proven using the t-value of |0.284| < ttable 1.996 and a significant value of 0.777 > 0.05. After that, Female CEO (X1) and Female CFO (X2) do not simultaneously influence Earning Management (Y). This result is proven by the F-value of 0.076 < Ftable and a significant value of 0.973 > 0.05]]>
<![CDATA[The Effect of Public Accounting Firm Size, Managerial Ownership, and Company Size on Financial Statement Integrity ]]>
<![CDATA[Wahyu Ningrum, Wulan]]>;
<![CDATA[Monica Olivia]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.04
<![CDATA[Financial statements must be presented accurately and unbiasedly so that they can be used as a basis for decision making by stakeholders. Therefore, financial statements must have high integrity. Based on the global context and differences in the results of previous studies, this study aims to replicate previous research using the latest data. This study has a specific objective to determine whether the size of the Public Accounting Firm, managerial ownership and company size, can affect the integrity of financial statements in consumer goods companies during 2020-2022. This study uses multiple regression analysis, with descriptive statistical testing. Based on empirical evidence, the results show that the size of the public accounting firm and company size have a positive effect on the integrity of financial statements. Meanwhile, managerial ownership has a negative effect on the integrity of financial statements.]]>
<![CDATA[Management of Village Fund Allocation in Realizing Good Governance in Pematang Tujuh Village, Pontianak ]]>
<![CDATA[Dini Lestary]]>;
<![CDATA[Lilis Suryani]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.05
<![CDATA[This study aims to examine the management of the Village Fund Allocation in Pematang Tujuh Village, Rasau Jaya Subdistrict, Kubu Raya Regency, by implementing the principles of Good Governance. This research uses a case study method with a descriptive qualitative approach, employing data collection techniques such as observation, interviews, and documentation. The study involved three respondents as sources of information. The findings reveal that the planning stage adheres to the Ministry of Home Affairs Regulation No. 113 of 2014, starting with Dusun Meetings and Village Development Planning Meetings (Musrenbangdes), involving the active participation of the Pematang Tujuh Village community. The Village Institution's involvement in the preparation of the Village Medium-Term Development Plan (RPJM Desa) and the Village Government Work Plan (RKP Desa) is discussed in Musrenbangdes meetings, subsequently organized by a special team. The results of these meetings are then displayed on announcement boards and billboards. In the implementation stage, the management of the Village Fund Allocation is carried out by a management team responsible for the Accountability Report (SPJ), involving the Pematang Tujuh Village community in the execution of activities. All activities related to budget implementation are announced on the website and notice boards.]]>
<![CDATA[The Influence of Fiscal Balance Funds and Regional Own-Source Revenues on Regional Expenditures ]]>
<![CDATA[Kartilah, Dise Apri]]>;
<![CDATA[Witra Maison]]>;
<![CDATA[Nidia Anggreni Das]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.06
<![CDATA[The purpose of this study is to examine the relationship between regional original income and general allocation funds as well as the spending patterns of regency and municipal administrations in West Sumatra Province from 2018 to 2022. Twenty regencies/cities and West Sumatra Province were selected for the sample using a comprehensive sampling technique within the allotted period. A t-test result of 7.788 and a significance level of 0.000 demonstrate that the General Allocation Fund does, in fact, have an effect on Regional Expenditures. There is a discrepancy between the calculated t-value (7.788) and the t-table value (1.987), which means that the significance value (0.000) is less than 0.05. There is no statistically significant relationship between regional original income and regional expenditures, as shown by the calculated t-test result of 1.389 and a significance value of 0.168. The comparison reveals that the calculated t-value (1.389) is lower than the t-table value (1.987), and that the significance value (0.168) is more than 0.05. However, Regional Expenditures are affected by both the General Allocation Fund and Regional Original Income, as shown by the F-test result of 51.233. This number is much lower than the 0.05 cutoff and higher than the 3.10 F-table value at the 0.000 level of significance.]]>
<![CDATA[RGEC-Based Comparative Study of Health Levels in Indonesia's Sharia Banks (2019-2023) ]]>
<![CDATA[Subardi, Hani Meilita Purnama]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.07
<![CDATA[This research aims to analyze the comparative health ratings of Islamic banking using the RGEC method based on the regulations established by Otoritas Jasa Keuangan (OJK) No. 4/PJOK.03/2016 concerning the Assessment of Commercial Bank Health Levels. This study employs descriptive research with a quantitative approach. The data sources used include the annual reports and GCG reports of Islamic Banks from 2019 to 2023.The results of this study indicate that Islamic banks in Indonesia have achieved varied health ratings. Bank Aceh Syariah, Bank NTB Syariah, and BCA Syariah received the "very healthy" rating for their health assessment from 2019 to 2023. Meanwhile, Victoria Syariah received a "healthy" rating consistently over the five-year period. The other six Islamic banks showed varied results each year.]]>
<![CDATA[The Local Government Budget Resilience: Anticipatory, Coping, and Vulnerability Indexes ]]>
<![CDATA[Indriani, Ika Kurnia]]>;
<![CDATA[Agus Widodo]]>;
<![CDATA[Anik Cahyowati]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.09
<![CDATA[The primary determinant for managing the financial distribution consequences of the COVID-19 pandemic is the resilience of the local budget. Having a substantial budget will facilitate the implementation of strategic programmes by the municipal administration during the COVID-19 epidemic, while also ensuring the maintenance of regional economic growth. The budget capability evaluation attempts to evaluate the proficiency of municipal governments in Indonesia in managing the APBD. The evaluation of budget resilience employs a descriptive quantitative methodology that encompasses three dimensions: anticipatory capacity, coping capacities, and vulnerability. The evaluation employed secondary data through the process of archive analysis. The assessment results indicated that the municipalities of Mataram, Tidore, Batam, and Sabang achieved the highest budget resilience index. The government with the highest ranking possesses the capacity to effectively manage unanticipated issues such as the COVID-19 pandemic. However, the municipalities of Bengkulu, Bontang, and Tegal showed the lowest budget capacity index. The local government with the lowest index must enhance the management system of APBD to optimise its response to the economic consequences afterwards the COVID-19 pandemic.]]>
<![CDATA[Leverage Moderates the Effect of Capital Intensity on Accounting Conservatism in Metal Sub Sector Manufacturing Companies Listed on the IDX In 2018-2022 ]]>
<![CDATA[Monica]]>;
<![CDATA[Juita Sukraini]]>;
<![CDATA[Nidia Anggreni Das]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.08
<![CDATA[This study aims to determine the Effect of Capital Intensity (X) on Accounting Conservatism (Y) with Leverage (Z) as a moderating variable in Metal Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2022. The results of this study indicate that Capital Intensity has no effect on Accounting Conservatism. This result is evidenced by the calculated t of 1.289 <t table value of 2.005 and a significant value of 0.203> 0.05. After that Leverage strengthens the relationship between Capital Intensity and Accounting Conservatism. This result is evidenced by the results of the Moderate Regression Analysis (MRA) test seen from the determination coefficient (R2) value in the regression equation structure 1, which is 3% <the determination coefficient (R2) value in the regression equation structure 2, which is 4.1%. This can also be seen from the slope value in the regression equation structure 2, where the regression coefficient X * Z is positive, which is 1%.]]>
<![CDATA[Antecedents of Accounting Understanding with Interest as a Moderating Variable in STIE Pembangunan Tanjungpinang Students ]]>
<![CDATA[Helen]]>;
<![CDATA[Fauzi]]>;
<![CDATA[Alamsyahbana, Muhammad Isa]]>;
<![CDATA[Ranat Mulia Pardede]]>;
<![CDATA[Charly Marlinda]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.10
<![CDATA[This study aims to examine the influence of Emotional Intelligence, Intellectual Intelligence, and Spiritual Intelligence on Accounting Understanding, as well as the potential of Interest as a moderating factor. The results indicate that all three types of intelligence significantly influence accounting understanding partially. Additionally, Interest can moderate the influence of Emotional Intelligence and Spiritual Intelligence on Accounting Understanding, but not Intellectual Intelligence. These findings provide additional insights into the factors influencing accounting understanding among accounting students.]]>
