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Rosyid Nur Anggara Putra
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Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta Jl. Laksda Adisucipto, Papringan, Caturtunggal, Depok, Sleman, DI Yogyakarta 55281, Indonesia
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Journal of Accounting Inquiry
Published by Universitas Islam Negeri Sunan Kalijaga Yogyakarta
ISSN : -     EISSN : 29618673     DOI : https://doi.org/10.14421/jai.2022.1.1.001-014
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Accounting Inquiry is an open access and peer-reviewed journal published by Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta in collaboration with APSAS. Journal of Accounting Inquiry invites researchers, academics, and practitioners to publish their original, conceptual, theoretical, and empirical research regarding the ideas, issues, and challenges of economics and business. The focus and scope of the Journal of Accounting Inquiry will include but are not limited to: Accounting: Islamic Accounting; Managerial Accounting; Accounting Information System; Taxation and Public Sector Accounting; Auditing; Financial Accounting; Behavioral accounting; etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol. 1 No. 1 (2022)" : 6 Documents clear
Auditor Professionalism: Management Performance Analysis in Corporate Financial Reporting Aditya Riky Nugroho
Journal of Accounting Inquiry Vol. 1 No. 1 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.1.062-073

Abstract

Purpose: Internal auditors are expected to have a high professionalism attitude that can encourage management performance in a positive direction. Therefore, the purpose of this study is to find out how the effect of auditor professionalism on management performance and in the company's financial reporting. Methodology : The research method used is explanatory research method. The sample used in this study is an internal audit who works for companies and government agencies in the Jakarta area. Data were obtained using a questionnaire that was distributed directly and compiled using a Likert scale. The data obtained were analyzed descriptively. The research data were analyzed using descriptive statistical techniques, testing data quality by conducting internal consistency tests and construct validity tests, as well as classical assumption tests, namely multicollinearity, autocorrelation and heteroscedasticity. To test the hypothesis used linear and stratified regression techniques using the SPSS statistical program. Findings: Based on the research data, it can be concluded that there is a positive influence between auditor professionalism on performance management in the company's financial reporting system. Novelty: The previous study focused on organizational and professional commitment on the job satisfaction of accountants. This study tries to examining how internal audit professionals relate to financial reporting management.   Keywords: Auditor, Performance Management, Financial Report
The Effect of Intangible Asset Value, Sustainable Growth Rate, Return on Equity, and Dividend Payout Ratio on Company Market Value Zaymin, Haidarullah; Berakon, Izra
Journal of Accounting Inquiry Vol. 1 No. 1 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.1.001-014

Abstract

Purpose: This study aims to examine and analyze the effect of intangible asset value, sustainable growth rate, return on equity, and dividend payout ratio on the company's market value with firm age, firm size, and industry classification as control variables. Methodology: The research sample this time is 20 manufacturing companies. The method used in this study is panel data regression with model feasibility testing, this study uses the Fixed Effect Model as the best model in the study. Findings: The test results before and after using the control variables found that the variable value of intangible assets and dividend payout ratio had a significant positive effect on the market value of the company. Meanwhile, the variables of sustainable growth rate and return on equity do not affect the company's market value both before and after using the control variable. Novelty: This study continues previous research by using a different population, adding independent and control variables and using the manufacturing sector.
The Effect of Managerial Commitment, Budget Quality, and Capital Budget on Participatory Budgeting Ayu Fatimatus Zahro; Dinik Fitri Rahajeng Pengestuti
Journal of Accounting Inquiry Vol. 1 No. 1 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.1.015-032

Abstract

Purpose: This study aims to examine the effect of managerial commitment, budget quality, and capital budget on participatory budgeting. Methodology: This study uses a quantitative approach. The research method used the Quota Sampling method. Data collection techniques using questionnaires and interviews. The object of the study was aimed at the APBKal/APBDes management team at the Community and Village Empowerment Council Special Regional of Yogyakarta. The population of this study is 392 sub-district governments in the Special Region of Yogyakarta Province. Calculation of the percentage of sample size using the Slovin formula obtained 80 respondents from 392 villages which can represent the number of existing populations. The method of data analysis used in this study is the Structural Equation Model (SEM) based on Partial Least Square (PLS) using the Smart PLS 3.0. The data analysis technique uses two test methods: the measurement method (Outer Model) and the structural method (Inner Model). Findings: This study found that managerial commitment has a positive effect on participatory budgeting. Budget quality and capital budget have a negative effect on participatory budgeting. Novelty: The researcher wanted to show the differences between this study and previous studies. First, the researcher re-examined the dependent variable in the form of participatory budgeting, which was influenced by the capital budget, then added two independent variables: managerial commitment and budget quality. In future studies, it is possible to expand the number of sampling aims to provide more complex and testable validity results. It is also expected to develop study variables that can affect the samples used by researchers in the APBKal management process in each region.   Keywords: Managerial Commitment, Budget Quality, Capital Budget, Participatory Budgeting
The Effect of Leverage, Firm Size, Profitability, and Liquidity on Hedging Decisions Heri Purwanto; Putra, Rosyid Nur Anggara
Journal of Accounting Inquiry Vol. 1 No. 1 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.1.033-043

Abstract

Purpose: This study aims to determine the effect of leverage, firm size, profitability, and liquidity on hedging decisions of manufacturing companies listed on the Indonesia Stock Exchange (IDX) Methodology: The sample in this study are 22 manufacturing companies listed on the IDX from 2014 to 2019. This research uses the logistic regression analysis technique. Findings: The results show that the variable leverage, firm size, and profitability have a positive effect and are significant on hedging decisions, while the liquidity variable has no effect on hedging decisions. Novelty: This study continues previous research by using a different population, adding independent variables, and using the manufacturing sector.   Keywords: Leverage, Firm Size, Profitability, Liquidity, Hedging  
The Effect of Profitability, Financial Leverage, and Accounting Expertise of The Board of Commissioners on Earnings Management Dwi Marlina Wijayanti
Journal of Accounting Inquiry Vol. 1 No. 1 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.1.044-052

Abstract

Purpose: This study examines the impact of profitability, financial leverage, and accounting expertise of the board of commissioners on earnings management practices. Earnings management is a serious problem for some companies with unstable financial conditions. Therefore, it is important to know the factors that can encourage earnings management Methodology: This research is quantitative research. The sample in this study were 92 manufacturing companies listed on the IDX in 2015 – 2019. Data analysis used panel data regression through E-views. Findings: The results of this study indicate that profitability and financial leverage are determinants of earnings management. Other results show that the accounting expertise of the board of commissioners has no effect on earnings management practices. Novelty: Most of the previous research focused on the aspect of the number of the board of commissioners in mitigating earnings management, this study tries to analyze a more specific factor, namely the accounting expertise of the board of commissioners because board members who understand accounting will more easily find errors in financial statement disclosures. Keywords: Leverage, Earnings Management, Profitability, Financial leverage, Accounting Expertise
The Challenges and Solutions of State Islamic Universities Post Remuneration Implementation Yayu Putri Senjani
Journal of Accounting Inquiry Vol. 1 No. 1 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.1.053-061

Abstract

Purpose: The remuneration is a working reward system applied to the BLU-Satker. 15 of 19 PTKIN-BLU have already implemented remuneration. This research aims to identify the challenges of PTKIN BLU after implementing remuneration. Methodology: The research method used a qualitative method descriptive by adding quantitative data analysis. UIN Sunan Kalijaga Yogyakarta and UIN Sultan Maulana Hasanuddin of Banten are the samples in this research. They are representative of PTKIN BLU in big size and small size. Findings: Managers and employees of BLU who became the informant in this study stated that PTKIN BLU has challenges. BLU income has not been optimal, and an unobjective and measurable performance assessment system and have differences of opinion among BLU managers. However, some efforts have been made by PTKIN BLU to succeed in the implementation of remuneration. They are the strengthening of the business unit, the addition of a postgraduate department, and establishing and developing an adequate performance assessment system.  Novelty: This study identifies in more detail what challenges are faced when remuneration is applied so that it can affect the performance of employees and organizations. In addition, this study also identified the efforts of BLU managers to overcome these challenges and obstacles. Keywords: Remuneration, Public Service Agency (BLU), Performance.

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