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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 5 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2023)" : 5 Documents clear
The Influence of Financial Distress, Leverage, Firm Size, and Profitability on Accounting Conservatism Dinan Fathi Shiddieqy; Prasojo, Prasojo; Utami, Ristianawati Dwi
Journal of Accounting Inquiry Vol. 2 No. 2 (2023)
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.2023.2.2.060-069

Abstract

Purpose: This study aims to examine and analyze the effect of financial distress, leverage, firm size, and profitability on accounting conservatism. Methodology: The research sample this time is manufacturing companies listed on the Indonesian sharia stock index for 2017–2021. The method used in this study is panel data regression. This study uses the Fixed Effect Model as the best model in the study. Findings: This test found that the variables financial distress and profitability have a significant positive effect on accounting conservatism. Meanwhile, leverage and firm size have no effect on accounting conservatism. Novelty: This study continues previous research by using different samples and populations and adding an independent variable.
What Drives the Impact of Corporate Governance on Firm Value? Evidence from Earnings Management at Indonesian Sharia Stock Index (ISSI) Erdin Maulana Tristianto; Ridha, M. Arsyadi
Journal of Accounting Inquiry Vol. 2 No. 2 (2023)
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.2023.2.2.070-083

Abstract

Purpose: This study sought empirical evidence on the impact of corporate governance as proxied by the board of commissioner's size, managerial ownership, and audit quality on firm value using earnings management as an intervening variable in energy sector companies indexed by the ISSI and listed on the Indonesia Stock Exchange from 2014 to 2022. Methodology: This study uses purposive sampling technique and panel data, resulting in 171 selected sample data units that will be processed using eviews. Findings: Managerial ownership, audit quality, and earnings management all have a significant and beneficial impact on firm value. However, the board of commissioners has a negative impact. Aside from that, the board of commissioners's size and managerial ownership do not affect earnings management, but audit quality has a negative effect. Earnings management as an intervening variable influences corporate governance variables.   Novelty: This research attempts to provide a novel viewpoint on how political instability in a country can affect the investment climate in the Indonesian energy sector, which has received little attention previously. This study also acknowledges the inconsistency of previous research findings regarding the relationship between corporate governance and firm value, paving the way for incorporating earnings management variables as mediators and ultimately contributing to our understanding of the complex dynamics between these elements.
The Value Relevance of Earnings and Book Values: A Case from Financial Institutions in Indonesia Hadinata, Sofyan
Journal of Accounting Inquiry Vol. 2 No. 2 (2023)
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.2023.2.2.084-095

Abstract

Purpose: This study aims to assess the field of the accounting value relevance of earnings and book value on stock prices of banks and financial institutions listed in the Indonesia Stock Exchange. Methodology: Using a sample of available banks and financial institutions listed in the Indonesia Stock Exchange from 2014 to 2021, this paper accommodates the documented accounting information in an emerging market context by using stock price of four months after year-end as a dependent variable. This study used the panel data regression technique on 31 banks and 36 others financial institution during the study period. Findings: This research find that earnings and book value are statistically significant associated with firm stock price. Also, using these variables together is positively related to the firm stock price. Comparatively between banks and financial institutions, these obtain evidence that earnings per share is statistically more value-relevant than book value. Novelty: This research used the financial sector, both banking and other financial institutions, because both types of institutions are intermediary institutions that greatly influence a country's economy.
Analysis of Capital Structure and Profitability on Firm Value of Companies Listed on the Sharia Stock List Sa’adah, Ulfa Ni’matus; Indana, Rifaatul
Journal of Accounting Inquiry Vol. 2 No. 2 (2023)
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.2023.2.2.096-104

Abstract

Purpose: This study aims to analyse the capital structure and profitability on the firm value on the Sharia Stock List. Methodology: This study uses independent variables of capital structure, namely Debt to Equity Ratio (DER) and profitability (ROE). The dependent variable is firm value as measured by Tobin's Q variable. The research method is descriptive quantitative research using hypothesis testing. Findings: The results of this study are the capital structure variable partially has a negative and significant effect on firm value. Profitability variable partially has a negative and significant effect on firm value. Novelty: Researcher try to identify and further examine the effect of capital structure and profitability on the value of Sharia Stock List.
The Effect of Transaction Volume, Coupons, and Macro Variables on the Price of Retail State Sukuk in Indonesia Faisal, Agus; Hidayani, Evy
Journal of Accounting Inquiry Vol. 2 No. 2 (2023)
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.2023.2.2.105-120

Abstract

Purpose: This study aims to analyse transaction volume, coupons, exchange rates, economic growth and the BI rate. Methodology: The sample used in this study is Retail State Sukuk in Indonesia SR001-SR007. Variable transaction volume data, coupons obtained from The Indonesia Capital Market Institute. While for macro variable data (exchange rate, economic growth, and BI rate) obtained through publication www.bi.go.id. The number of observations used amounts to 264 data. The data analysis technique in this study is panel data regression analysis with E-views software 8. Findings: The results show variable coupons, exchange rates, and the BI rate have a significant effect on the price of Retail State Sukuk with a significant value probability <α = 5% (0.05). Whereas transaction volume and economic growth do not affect the price of Retail State Sukuk. This is because the income of each individual Indonesian society varies, so it does not affect the rise and fall of Retail State Sukuk. Novelty: This research wants to analyze the instruments that influence fluctuations in Retail Government Sukuk Prices in Indonesia SR001-SR007. using data on internal variables (transaction volume, coupons) and macro variables (exchange rate, economic growth and BI rate). The analysis technique in this research is panel data regression analysis and among its benefits is adding to the repertoire of Islamic finance, providing knowledge and considerations for sukuk investors.

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