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Rosyid Nur Anggara Putra
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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 40 Documents
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Corporate Governance Mechanisms, Profitability, Company Size and Tax Avoidance : (Empirical Studies on Manufacturing Companies in Indonesia and Malaysia from 2015-2018) Andriani, Novia; Haryono, Slamet
Journal of Accounting Inquiry Vol. 1 No. 2 (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.2022.1.2.093-111

Abstract

Purpose: This research examines the impact of corporate governance mechanisms, profitability, and company size on tax avoidance. Methodology: This research uses multiple regression analysis and an independent sample t-test. Based on a sample of 380 firm-year observations from 95 manufacturing companies listed on the List of Sharia-Compliant Securities in Indonesia and Malaysia in 2015-2018. Findings: The results of this research concludes that independent of the boards, audit committees, audit quality, institutional ownership and managerial compensation had negative influences on tax avoidance. Profitability and company size had positive influences on tax avoidance. This research also finds differences in the level of tax avoidance in Indonesia and Malaysia. Novelty: This study uses manufacturing companies in Indonesia and Malaysia from 2015-2018
Taxation Aspects, Information Asymmetry and Earnings Management : (Empirical Study on Goods and Consumer Goods Sector Listed on Indonesia Sharia Stock Index (ISSI) in 2016-2020 Period) Fristanti, Vica; Senjani, Yayu Putri
Journal of Accounting Inquiry Vol. 1 No. 2 (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.2022.1.2.112-129

Abstract

Purpose: The act of manipulating the presentation of financial statements by increasing or decreasing profits can be misleading and cause losses to other parties. Various factors motivate managers to take earnings management actions. This study aims to analyze earnings management actions by taking several indicators in terms of taxation aspects which include tax planning and deferred tax expense and indicators of information asymmetry owned by managers. Methodology: The objects used as research samples are manufacturing companies in the goods and consumption sector listed on the Indonesia Sharia Stock Index (ISSI) in 2016-2020. Companies were selected based on predetermined criteria using a purposive sampling method to obtain a sample of 130 observations. The analysis technique uses panel data regression which is processed with Eviews v.12 programs. Findings: The results show that tax planning, deferred tax expense and information asymmetry have a significant positive effect in detecting earnings management actions. Novelty: This study uses manufacturing companies in the goods and consumption sector as an object, and adds information asymmetry variable to the study. Furthermore, this study also measured earnings management by using the modified Jones model discretional accrual proxy.
Analysis Of The Influence Of Company Size, Economic Performance, Leverage, And Foreign Ownership On Corporate Social Responsibility Disclosure Rasyid, Dwiyan Al
Journal of Accounting Inquiry Vol. 1 No. 2 (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.2022.1.2.130-143

Abstract

Purpose: This research aims to analyze the relationship between leverage, profitability, and foreign ownership on the disclosure of Corporate Social Responsibility in the mining sector listed on the Indonesia Stock Exchange (IDX). This study was conducted because, nowadays, companies globally are not only oriented toward high performance profits, but also towards social and environmental issues. Methodology: The population of this research was 114 mining companies listed on the IDX during 2013-2015, with purposive sampling techniques resulting in 87 mining companies. Multiple linear regression analysis was used to determine the effect of independent variables (company size, economic performance, leverage, and foreign ownership) on the dependent variable of Corporate Social Responsibility. The Corporate Social Responsibility index was measured using indicators disclosed by companies with the number of indicators set out in the G4 by the Global Reporting Initiative (GRI). Company size was determined by the amount of assets, Economic Performance was defined by return on assets (ROA), leverage was defined by the debt-to-asset ratio (DAR), and Foreign Ownership was defined by the amount of foreign ownership divided by the number of outstanding shares. Findings: The results of this research show that Company Size, Economic Performance, and Foreign Ownership influence the disclosure of Corporate Social Responsibility, in contrast, Leverage does not influence the disclosure of Corporate Social Responsibility. Novelty: This research uses a more comprehensive measurement standard for CSR disclosure than previous research, which used the G3 version 3.0 standard with 79 disclosure items. In this research, the G4 version 4.0 standard released by the Global Reporting Initiative (GRI) is used, which has 91 disclosure items Keywords: Corporate Social Responsibility, Company Size, Economic Performance, Leverage, and Foreign Ownership.
Does Doing Good Diminish Cost of Capital? Evidence From South-East Asia Markets Rizqi Umar, Al Hashfi
Journal of Accounting Inquiry Vol. 1 No. 2 (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.2022.1.2.144-153

Abstract

Purpose: The ultimate goal of this study is to reassess the impact of ESG on the cost of capital. Methodology: This work is quantitative type using secondary data collected by Thomson & Reuters and World Bank. There are 247 sample companies in the 2009 – 2021 period spread across five Southeast Asian countries. The research uses the fixed effect method at the industrial level and the instrumental variable regression technique, which is estimated using the generalized moment (GMM) method to accommodate endogeneity. Findings: The ESG, ENVI, and SOCI coefficients are negative and statistically significant at the 1% level, further confirming that ESG performance is negatively associated with the cost of capital. Environmental and social aspects determine the level of the cost of capital. Meanwhile, governance issues are not a determining factor that can reduce the cost of capital. Novelty: Numerous studies have revealed inconclusive outcomes regarding the effectiveness of ESG in decreasing the cost of capital, particularly in Asian nations owing to their subpar institutional quality. This research seeks to bridge this gap by examining this relationship in the Southeast Asian countries. Keywords: Environment, Social, Governance, Cost of Capital, South-East Asia
Analysis of the Effectiveness and Contribution of Hotel Tax, Restaurant Tax and Local Tax to Local Revenue in the Special Region of Yogyakarta Sulaiman Ahmad; Rosyid Nur Anggara Putra
Journal of Accounting Inquiry Vol. 2 No. 1 (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.2023.2.1.11-26

Abstract

Purpose: This study aimed to determine the effect of the effectiveness of hotel taxes, restaurant taxes, and regional taxes on Local Revenue and the magnitude of the tax contribution to district/city Local Revenue in the Special Region of Yogyakarta. Methodology : This research was conducted on all hotel tax and restaurant tax data in five regencies/cities in the Special Region of Yogyakarta, which includes all types of hotels and restaurants as stipulated in Law Number 28 of 2009 concerning Regional Taxes and Regional Levies for the 2011-2019 period. This research includes descriptive research that uses a quantitative approach. Findings: The results showed that the hotel tax's and restaurant tax's effectiveness had no significant effect. The effectiveness of the local tax significantly negatively affected the Local Revenue of districts/cities in the Special Region of Yogyakarta from 2011 to 2019. The highest effectiveness of hotel taxes occurred in 2021 in Bantul Regency at 658.70%, and the lowest in 2015 was in Bantul Regency at 12.68%. In the restaurant tax, the highest level of effectiveness occurred in 2012 in Bantul Regency at 225.99% and the lowest in 2015 in Sleman Regency at 88.12%. Overall tax contributions from 2011 to 2019 contributed equally to Local Revenue Novelty: This study continues previous research by using a different population specially in district/city Yogyakarta Special Region.
Capital Market Knowledge, Return, Risk Perception, Technological Advancement, and Investment Interest in Social Media : (Case Study on Followers of the Instagram Account of @ngertisaham) Bayu Tri Cahya; Dwi Putri Restuti; Syarif Hidayatullah; Ratih Paramita Sari
Journal of Accounting Inquiry Vol. 2 No. 1 (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.2023.2.1.27-40

Abstract

Purpose: This study aims to determine and investigate the effect of capital market knowledge, return, risk perception, and technological advancement on investment interest in social media. Methodology: The present study employs a descriptive research design that utilizes quantitative methods. The study's population consisted of followers of the @ngertisaham account on Instagram. A sample of 100 respondents was collected using the Slovin formula. The data collection methodology applies a questionnaire, and next, the acquired data is processed employing the IBM SPSS Statistics version 25 software application. The data analysis technique uses a validity test, reliability test, classical assumption test, and hypothesis testing (multiple linear regression analysis, coefficient of determination, f-test, and t-test). Findings: The findings of this study show that there is only a partial relationship between capital market knowledge, technological advancement, and investment interest among Instagram followers of the @ngertisaham account. However, this relationship is not significant. In contrast, the return and risk perception variables show positive and statistically significant effects on investment interest among Instagram followers of the @ngertisaham account. Novelty: The novelty aspect of this study is using respondents of Instagram followers of the @ngertisaham account.
Zakat Accountability Optimization (Study on the National Amil Zakat Agency, Grobogan Regency, Central Java) Ilahi, Viliana Nanda; Satibi, Ibi
Journal of Accounting Inquiry Vol. 2 No. 1 (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.2023.2.1.041-051

Abstract

Purpose: This study aims to describe zakat management from the point of view of optimizing zakat accountability. Methodology: The object of this study is the Badan Amil Zakat Nasional (BAZNAS) Grobogan District with informants from the Organizers of Zakat and Waqf District Department of Religion Grobogan, BAZNAS Grobogan District, muzaki, and mustahik who live in the Grobogan District. This study uses a qualitative approach. Data collection techniques include interviews, observation, and documentation. The results of the data study are more regarding the interpretation of the data found in the field. Findings: Research results show that BAZNAS Grobogan District has fulfilled elements of optimizing zakat accountability. However, the accountability of zakat on BAZNAS still needs to be optimal in terms of performance and finance. Three factors support the optimization of BAZNAS zakat accountability: socialization and coordination of effective institutional, good coordination with other institutional zakat managers, and strengthening human resources through additions and institutional capacity training. Three-factor inhibitor optimization of BAZNAS zakat accountability, namely performance and administration of SOPs not yet functional, HR in the fields and IT need to be more adequate, and the collection of zakat needs to support Regional Regulations fully. Novelty: This study finds its novelty in locus, time, methodology, and variables. Locus from study This is BAZNAS Grobogan District as the object. This is because there has yet to be research at BAZNAS Grobogan District. Qualitatively study This critic.   Keywords: Optimization, Management, Accountability, Zakat, BAZNAS
Islamic Ethnomethodology Studies to Uncover Local Cultural Values Behind Capital Accounting Practices Mohamad Anwar Thalib; Lizatul Zanna; Fatma Rauf; Susanti Rasyid
Journal of Accounting Inquiry Vol. 2 No. 1 (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.2023.2.1.052-059

Abstract

Purpose: The purpose of this study is to find the value of local wisdom behind the business capital of food stalls in Gorontalo. Methodology : the type of method used is qualitative. there are five stages of data analysis namely charity, knowledge of faith, revelation information, and courtesy. Findings: The informants obtained capital sourced from debt through their relatives, so there was no guarantee, interest, and flexible terms of debt repayment. Meanwhile, informants who used capital sourced from personal funds were because places to eat, equipment, and business equipment were inherited from their parents. So that informants only need to spend a small amount of money on starting a business. The capital practiced by the owners of the food stalls is conditional on non-material values ​​in the form of kinship. In the culture of the people of Gorontalo, the value of kinship is one of the spirits that the elders often internalize through the expression "dilla bo ilaato binthe wawu pale" This expression means a family statement because of blood relations or is still allied. Novelty: The novelty of this research is to present capital accounting practices based on local cultural values
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.
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.

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