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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 5 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2024)" : 5 Documents clear
Relationship between Financial Performance and Ownership Structure on Sustainability Disclosure in SRI-KEHATI Index Firms Anggarsari, Ayu; Prasojo
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
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.2024.3.1.001-009

Abstract

Purpose: The purpose of this study is to analyze the effect of profitability, liquidity, profitability, institutional ownership, managerial ownership, and foreign ownership on the disclosure of sustainability reports. Methodology: This study uses a quantitative approach with panel data analysis. The sample selection used a purposive sampling technique and obtained 15 samples of companies listed in the SRI-KEHATI index from 2017-2021. Findings: The study results show that profitability, liquidity, institutional ownership, and managerial ownership do not affect the disclosure of sustainability reports. Foreign ownership has a negative effect on the disclosure of sustainability reports. Novelty: The novelty of this study is the research focus which analyzes the completeness of disclosing sustainability reports from companies with ESG principles, namely companies listed on the SRI-KEHATI index. In addition, the focus of the independent variables used is financial performance, which is proxied by profitability and liquidity, and ownership structure, which is proxied by institutional ownership, managerial ownership, and foreign ownership.
The Performance of Governance by ABC Mosque Management: A Case Study of Historic Jami' Mosques in the Special Region of Yogyakarta Alwiyah, Jihan; Warsono, Sony; Suandi, Aprilia Beta; Muhammad, Muhammad
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
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.2024.3.1.010-019

Abstract

Purpose: The purpose of this study is to gain a better understanding of mosque management practices from the perspective of stewardship theory. This research discusses the governance of routine and incidental activities that mosque management organizes. Methodology: This research uses a qualitative approach with a case study research design. The qualitative approach is used to gain an in-depth understanding of the phenomenon under study. In contrast, the case study design allows researchers to develop an in-depth analysis of the events that occur. Data were collected through in-depth interviews, observation, and document analysis. This research was conducted at two mosques in the Special Region of Yogyakarta, with the research subjects including mosque management (takmir). Findings: The research examined the management practices of Masjid ABC and found that it follows a traditional and simple governance structure. Applying stewardship theory is crucial to clarifying the dynamics of mosque fund management. Novelty: This research uses the stewardship theory perspective to see the resilience of traditional mosque management in maintaining its commitment to the congregation.
Environmental, Social, Governance Disclosure, Leverage and Firm Value of Manufacturing Companies Listed on the Indonesian Sharia Stock Index Fadmaulida, Nilam; Putra, Rosyid Nur Anggara
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
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.2024.3.1.020-031

Abstract

Purpose: This research aims to analyze the influence of environmental, social, governance disclosure and leverage on firm value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for 2016-2021. Methodology: The sample in this research is manufacturing companies that meet specific criteria which were selected using a purposive sampling technique with a total research sample of 129 observation data. The data analysis technique used is multiple regression analysis which is processed using e-views12. Findings: The research results show that environmental disclosure has a negative effect on company value, social disclosure has a positive effect on company value, governance disclosure and leverage have no effect on company value. These results support signal theory and legitimacy theory, where a company's disclosure of certain information can provide a signal to show that the company has good value. Companies influence public perception by carrying out their business in accordance with applicable regulations in order to gain public trust which has implications for increasing company value. Novelty: This research uses manufacturing companies listed on the indonesian sharia stock index from 2016 – 2021 and add leverage variable.
Contribution of Lecturer Characteristics in the Formation of Accounting Student Competency: A Study at Higher Education Institutions in Yogyakarta Special Region Susanto, Heri; Saputri, Evieana Riesty; Wicaksono, Crescentiano Agung
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
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.2024.3.1.032-040

Abstract

Purpose : This study investigates the influence of lecturer competence on student competencies in the context of online learning, addressing a research gap concerning the role of lecturers in adapting to new educational technologies. Methodology: We collected data from vocational colleges in Yogyakarta (DIY) and Central Java through comprehensive observations and questionnaires. The gathered information was analyzed using regression analysis techniques to determine the relationship between lecturers' ICT understanding, their attitudes, and the resulting impact on student competence. Findings: Our findings reveal a positive correlation between lecturers' proficiency in ICT and their attitudes, significantly affecting student competencies. The results underscore the importance of technological literacy among lecturers, who must master various online learning tools. Additionally, the attitudes displayed by lecturers play a critical role in shaping student behavior and engagement in the learning process. Novelty : This study fills a significant research gap by highlighting the essential dimensions of lecturer competence in the realm of online learning. It emphasizes the need for lecturers to adapt to technological advancements and showcases the impact of their attitudes on student engagement and respect, which are crucial for effective learning in a technology-driven era. Keywords: behavioral accounting, lecturer competence, online learning
The Impact of Tax Avoidance on Audit Report Lag with Audit Fee as a Moderating Variable Soeparjono, Permata Indhira Hajj; Senjani, Yayu Putri
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
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.2024.3.1.041-051

Abstract

Purpose: This research examines the influence of tax avoidance measured through ETR and CETR on audit report lag, with audit costs as a moderating variable. The research is updated by integrating audit costs as a moderating variable. Methodology: It is quantitative research employing secondary data from annual reports. The selection of companies is based on predefined criteria using a purposive sampling method, resulting in a sample of 140 observations. The research is tested using panel data regression analysis with Stata 14 software. Findings: Based on the data analysis results, it can be concluded that (1) tax avoidance, measured through both ETR and CETR, has a significant positive impact on audit report lag, and (2) audit fee as a moderating variable weakens the positive relationship between tax avoidance, either ETR or CETR, and audit report lag. Novelty: The study is conducted on companies listed on the Indonesia Stock Exchange, categorized into four stock sectors with audit report lag from 2018 to 2022.

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