cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rosyid Nur Anggara Putra
Contact Email
rosyid.putra@uin-suka.ac.id
Phone
+6285290622996
Journal Mail Official
journal.acc.inquiry@uin-suka.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta Jl. Laksda Adisucipto, Papringan, Caturtunggal, Depok, Sleman, DI Yogyakarta 55281, Indonesia
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
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
 1   2   3   4 
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 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.
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.
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.
The Expenditure Performance and Tax Evectiveness of Kediri Regency Nasrin, Ewita; Ardini, Mayda Putri; Al-Hasyimi, Muhammad Ilzam Hafidz; Dhiyah, Nazhathul Mila; Rahmawati, Nila Yuni; Viona Caristanica; Hapsari, Mega Tunjung
Journal of Accounting Inquiry Vol. 3 No. 2 (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.2024.3.2.052-061

Abstract

Purpose: The purpose of this study was to determine how the performance of local expenditure and local tax revenue in Kediri Regency. Methodology: The research method used is descriptive-quantitative, using secondary data in the form of financial reports and local government budgets from the Kediri District Statistics Agency and the Ministry of Finance for 2018-2023. Findings: The results showed that Kediri District's expenditure growth for 6 years was classified as unfavorable because the average revenue growth was smaller than the average expenditure growth. Meanwhile, the performance of operational expenditure to total expenditure shows good results because operational expenditure is less than 90%. The performance of capital expenditure on total expenditure also shows good results with a percentage of more than 5%. And the performance of direct expenditure and indirect expenditure on total expenditure shows good results, with the average direct expenditure greater than the average indirect expenditure. In terms of local tax performance, Kediri Regency from 2018-2023 shows very effective results where each ratio value is more than 100%. Novelty: This study analyzes 5 ratios of expenditure performance and local taxes in Kediri Regency for the last 6 years, starting from 2018 to 2023.
Local Cultural Values in Income Accounting: A Study of Gorontalo Carriage Drivers Thalib, Mohamad Anwar
Journal of Accounting Inquiry Vol. 3 No. 2 (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.2024.3.2.062-071

Abstract

Purpose: This study aims to construct income accounting practices that integrate the local cultural values of the Gorontalo community. It addresses the need to preserve and incorporate cultural and spiritual dimensions into accounting frameworks, emphasizing the significance of cultural heritage in shaping accounting practices. Methodology: The research adopts a spiritual (Islamic) paradigm and employs an Islamic ethnomethodological approach. Data analysis is conducted in five stages: charity, knowledge, faith, revelation information, and courtesy. Findings: The study reveals that Gorontalo carriage drivers utilize a leasing system for income generation, guided by local wisdom. The principle of gratitude is central to this system, reflecting the cultural adage diila o'onto, bo wolu-woluwo, which underscores the balance between visible and invisible pursuits in life. This demonstrates that their accounting practices transcend material calculations, integrating cultural and religious values.  Novelty: This research introduces a novel accounting concept that merges local cultural values and spirituality into practical accounting frameworks. It highlights the importance of cultural preservation in accounting and offers a new perspective for exploring the interplay between local wisdom and financial systems.  

Page 3 of 4 | Total Record : 40

 1   2   3   4 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2025) Vol. 4 No. 1 (2025) Vol. 3 No. 2 (2024) Vol. 3 No. 1 (2024) Vol. 2 No. 2 (2023) Vol. 2 No. 1 (2023) Vol. 1 No. 2 (2022) Vol. 1 No. 1 (2022)