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.
Articles
71 Documents
<![CDATA[The Role of Financial Performance in Moderating the Influence of Corporate Governance on Company Value ]]>
<![CDATA[Tilofa, Livia]]>;
<![CDATA[Nidia Anggreni Das]]>;
<![CDATA[Rita Dwi Putri]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.02.01
<![CDATA[This study aims to explore and assess how Financial Performance moderates the impact of Corporate Governance on Company Value. Corporate governance is represented by managerial ownership, institutional ownership, and the remuneration committee. The study focuses on manufacturing companies in the basic industrial and chemical sectors listed on the IDX between 2018 and 2022. A purposive sampling technique was employed to select 140 samples for analysis. Structural Equation Modeling-Partial Least Square (SEM-PLS) through SmartPLS 3.0 software was utilized for data analysis. The findings indicate that Managerial Ownership and Institutional Ownership do not have a significant partial effect on Company Value, while the Remuneration Committee does influence Company Value. Interestingly, Managerial Ownership and Institutional Ownership do not directly impact Company Value, even when moderated by Financial Performance.]]>
<![CDATA[Analysis of Village Asset Management at The Naga Timbul Village Office, Tanjung Morawa District, Deli Serdang Regency ]]>
<![CDATA[Galih Supraja]]>;
<![CDATA[Fiqri Haikal]]>;
<![CDATA[M. G. Fahluzi]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.03.02.06
<![CDATA[This research aims to find out and describe the role of village asset management carried out by village officials. Apart from that, it also describes the inhibiting factors in managing village assets. This research was carried out at Naga Timbul Village Office, Tanjung Morawa District, Deli Serdang Regency. This type of research is qualitative research with a descriptive approach to describe the role of village asset management in improving the welfare of village people. The data collection techniques used by researchers are mostly interviews and observations. From the research results, it can be concluded that in managing village assets, village officials lack skilled skills in managing village assets so that this is a major inhibiting factor for village government. Apart from that, village officials should be more active in providing outreach and guidance regarding the important role of managing village assets for the welfare of village people. Village asset management is carried out by planning, utilization, maintenance, administration, reporting as well as guidance and supervision. With this stage of managing village assets, it is hoped that the welfare of village people can increase.]]>
<![CDATA[The Influence of Leverage, Liquidity and Profitability toward Tax Avoidance in Property and Real Estate Companies Listed on Indonesia Stock Exchange ]]>
<![CDATA[Ciptawan]]>;
<![CDATA[Wenny]]>
<![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.04.01.15
<![CDATA[Tax avoidance is an effort to avoid tax which have an impact on tax liabilities that are carried out by still complying in the tax provisions and do not violate the tax provisions predetermined. The objective of this research is to analyze whether Leverage, Liquidity and Profitability have a significant influence toward Tax Avoidance in Property and Real Estate Companies Listed on the Indonesia Stock Exchange from the year 2020-2022. This research method is using quantitative approach and collection of secondary data through Financial Report listed on the Indonesia Stock Exchange. All of the Property and Real Estate Companies listed on the Indonesia Stock Exchange are the population in this research. 15 companies are taken as the number of samples through purposive sampling method and result in 45 companies in total with three year observations. The data analysis method in this research includes: descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, t-test, f-test, and coefficient of determination. Based on the data analysis, the findings of this research shows that Leverage partially does not have a significant influence toward tax avoidance. Liquidity partially does not have a significant influence toward tax avoidance. Profitability partially has a significant influence toward tax avoidance. Leverage, Liquidity and Profitability simultaneously have a significant influence toward tax avoidance.]]>
<![CDATA[The Effect of Audit Fees, Audit Tenure, and Leverage Ongoing Concerns Audit Opinion ]]>
<![CDATA[Depari, Cynthia Veronika]]>;
<![CDATA[Wulandari, Putu Prima]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.02.02
<![CDATA[This research aims to determine the empirical evidence of the effect of audit fees and audit tenure and leverage ongoing concerns of audit opinion. This research uses secondary data in the form of annual financial reports of retail trade companies for 2020-2022. The population used in this research is retail trade companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022. The samples in this research were selected using a purposive sampling method. The number of companies sampled in the study is 23 retail trade companies over 3 years, and the total research samples are 69. The data was analyzed using logistic regression and processed using SPSS version 25. This research suggests that audit tenure harms going concern audit opinion as the length of the agreement between the auditor and the client can affect the going concern audit opinion. Audit fees and leverage do not affect going-concern audit opinions because other factors may affect them.]]>
<![CDATA[Analysis of Corporate Social Responsibility at PT. Plantation X Based on the Perspective of "CSR Hierarchical Pyramid” ]]>
<![CDATA[Fu'adah, Silvissifa'il]]>;
<![CDATA[Sukoharsono, Eko Ganis]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.02.03
<![CDATA[This study aims to analyze the implementation of CSR at PT Perkebunan Nusantara X (PTPN X) based on the CSR Hierarchical Pyramid perspective. This research is a qualitative library research with a case study approach. The data in this study are secondary data in the form of annual reports and sustainability reports of PTPN X for the 2020-2022 period collected through documentation. The results of this study indicate that (1) The results of the study indicate that almost all of PTPN X's CSR practices are in accordance with the CSR Hierarchical Pyramid which includes legal, economic, social philanthropy, environmental, and spiritual responsibilities. (2) PTPN X has fulfilled economic, environmental, and spiritual responsibilities (3) In legal responsibility, PTPN X has not disclosed the company's efforts to integrate with the customary laws of the community (4) In fulfilling social philanthropy responsibilities, gender equality indicators cannot be implemented optimally due to the inequality of employee gender ratios. Indicators of improving education and health quality have not been implemented consistently. (5) PTPN X has carried out spiritual responsibilities, this is reflected in policies and various activities based on policy values as God commands. (5) The results also prove that the concept of CSR Hierarchical Pyramid can be used as a model for implementing corporate CSR.]]>
<![CDATA[The Effect of Company Size, Profitability, Leverage, and Institutional Ownership on the Timeliness of Public Company Financial Reporting ]]>
<![CDATA[Khusnah, Zakiyah Ma'rifatul]]>;
<![CDATA[Subroto, Bambang]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.02.04
<![CDATA[This study aims to determine the effect of firm size, profitability, leverage, and institutional ownership on the financial reporting timeliness. The population includes all companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2022, from which 1.156 samples are selected through purposive sampling technique. The secondary data of the companies’ annual reports are analyzed by logistic regression utilizing SPSS 25. The study results exhibit that a company's financial reporting timeliness is determined by larger firm size and/or greater institutional ownership. Whilst, profitability and leverage have no effect on the financial reporting timeliness. The implication of this study reveal that firms with larger size and shares majorly owned by institutional shareholders are likely to be on time in reporting their financial statement to the public. As such, investors should consider making investment decisions on larger companies and/or those with greater institutional ownership.]]>
<![CDATA[The Effect of Debt Default, Profitability, and Financial Distress on Going Concern Audit Opinion Acceptance ]]>
<![CDATA[Rohmawati, Siti Aminah]]>;
<![CDATA[Djamhuri, Ali]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.02.05
<![CDATA[This study aims to analyze the effect of debt default, profitability, and financial distress on going concern audit opinion. The objectt of this research includes the manufacturing company listed on the Indonesia Stock Exchange in 2019 -2022. Independent variables in this research are debt default, profitability. The dependent variabel in this research is going concern audit opinion. This study utilizes samples of 248 secondary data of audited financial reports obtained from 62 manufacturing companies in 2019 – 2022 according to predetermined criteria, selected through purposive sampling. The debt default and profitability are measured by the Current Ratio and Return on Assets ratio, respectively, and financial distress is represented by the Altman Z-score model. The results of the logistic regression analysis exhibit that debt default and financial distress have a significant effect on going concern audit opinion while profitability has no effect on going concern audit opinion.]]>
<![CDATA[The Influence of BOPO, Profit Sharing Financing, NPF, and FDR on UUS Profitability ]]>
<![CDATA[Triyuwono, Iwan]]>;
<![CDATA[Windayani, Erilla]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.02.06
<![CDATA[This study aims to examine the effect of Operational Costs to Operating Income (BOPO), profit sharing financing, Non Performing Finance (NPF), and Financing to Deposit Ratio (FDR) on the profitability of Sharia Business Units as measured by Return On Assets (ROA). This study applies quantitative association method, analyzing data by multiple linear regression processed by SPSS 26. The population includes all sharia business units in Indonesia as recorded by the Sharia Banking Statistics (SPS) for December 2023, from which the samples of 15 sharia business units are selected through purposive sampling, involving data of the sharia business units’ quarterly published reports in December for the 2018-2022 period, obtained from the official websites of respective Sharia Business Units. The results of the study exhibit that profit sharing financing and NPF have a negative and insignificant effect on profitability; BOPO has a negative and significant effect on profitability; and FDR has a positive and significant effect on profitability.]]>
<![CDATA[The Effect of Earnings Management, Liquidity, and Leverage on Tax Aggressiveness ]]>
<![CDATA[Mustapa, Eka Sri Murni]]>;
<![CDATA[Junus, Onong]]>;
<![CDATA[Saprudin]]>;
<![CDATA[Abdullah, Julie]]>;
<![CDATA[Hasan, Wahyudin]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.02.09
<![CDATA[This research aims to examine the influence of Profit Management, Liquidity, Leverage on Tax Aggressiveness. This research is a type of quantitative research using secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample used a purposive sampling method with a total sample of 65 consisting of 13 companies. This research uses SPSS 22. Based on the results of this research, it shows that Profit Management partially has no effect on Tax Aggressiveness because managers do not use earnings management to carry out tax aggressiveness. The Liquidity Ratio partially has a negative and significant effect on Tax Aggressiveness, because a liquidity percentage of 73% means that the company has a 73% ability to pay its short-term obligations including the tax burden. The leverage ratio partially has a negative and significant effect on Tax Aggressiveness. This research found a leverage effect of 53% where a company has high debt, so the company will tend to choose to pay its debt. Simultaneously (together) the variables Profit Management, Liquidity Ratio and Leverage Ratio have a negative and significant effect on Tax Aggressiveness.]]>
<![CDATA[The Dynamics of Capital Adequacy, Credit Risk, and Liquidity in Optimizing the Profitability of BUMN Banks in Indonesia ]]>
<![CDATA[Olivia, Monica]]>;
<![CDATA[Wulan Wahyu Ningrum]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.02.08
<![CDATA[This study evaluates the effect of Capital Adequacy, Credit Risk, and Liquidity on the profitability of state-owned banks registered with OJK during the period 2015-2023. The purposive sampling technique was used to select four banks that fit the research criteria. The data was processed using multiple linear regression analysis using EViews 10 software. Based on partial analysis (T-test) shows that Capital Adequacy Ratio (CAR) has no significant effect on Return on Assets (ROA), while Non-Performing Loan (NPL) has a significant negative effect on ROA, and Loan Deposit Ratio (LDR) has a significant positive effect on ROA. Simultaneously (F test), CAR, NPL, and LDR collectively have a significant effect on the profitability of State-Owned Commercial Banks in Indonesia.]]>
