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Journal Editorial Address: Faculty of Economic and Business, Universitas Muhammadiyah Riau, Jalan Tuanku Tambusai (Next to Mall SKA), Tampan, Pekanbaru, Riau, Indonesia
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International Journal of Trends in Accounting Research
Published by Asosiasi Dosen Akuntansi Indonesia, KEPRI
ISSN : -     EISSN : 27745643     DOI : https://doi.org/10.54951/ijtar
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Akuntansi Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish empirical research that tests, extends, or builds Accounting theory and contributes to practice. The journal publishes high quality research papers in accounting. All empirical methods, including but not limited to, qualitative, quantitative, experimental, and combination methods are welcome. Subject areas meets for publication include, but are not limited to the following fields: Management Accounting, Financial Accounting, Accounting information system, Accounting education, Corporate governance, Accounting for non-profit institutions, Finance and banking, Sharia Accounting, Corporate finance, Behavioral accounting, Capital market, Environmental accounting, International accounting, Public sector accounting, Sustainability accounting, and tax. This journal published twice a year (May and November).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 76 Documents
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The Influence of Capital Structure and Idiosyncratic Risk on Company Value With Industri Type As Moderating on Energy Company Listed on The Indonesia Stock Exchange for The Period 2016-2020 Suyono, Suyono; Amin, Muhammad Nuryatno
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.218 KB) | DOI: 10.54951/ijtar.v3i2.396

Abstract

The purpose of this study is to test and prove empirically the effect of capital structure and idiosyncratic risk, type of industry on the value of the Indonesian stock exchange sector. In addition, the purpose of this study is to empirically test and prove the type of industry to strengthen the effect of capital structure on the value of the Indonesian stock exchange sector. This last study aims to test and prove empirically the type of industry strengthens the effect of idiosyncratic risk on the value of the Indonesian Stock Exchange sector. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for 74 years 2016-2020. The sampling technique used purposive sampling method. Based on this technique, the number of samples used in this study were 53 companies. The data analysis technique used in this study is multiple linear regression analysis with a moderating effect. The results of this study indicate that capital structure and idiosyncratic risk are not significant to the value of companies in the Indonesian stock exchange sector. The type of industry has a significant positive effect on the value of companies in the Indonesian stock exchange sector. The variable type of industry strengthens the positive influence of capital structure and idiosyncratic risk on the value of companies in the Indonesian stock exchange sector. For the control variable, ROA is not significant to firm value, while for CR it is significant positive to firm value. The variable value of the firm is influenced by variables of Capital Structure, idiosyncratic risk, Type of Industry, Profitability, and Liquidity of 9.6%. Meanwhile, 90.4% was influenced by other variables that were not included in this research model.
Bankruptcy Prediction Analysis in Goods Sector Companies Primary Consumers Listed on The Indonesia Stock Exchange Nugraha, Maulana
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.465 KB) | DOI: 10.54951/ijtar.v3i2.399

Abstract

This study aims to determine there are differences in predicting the bankruptcy of primary consumer goods sector companies listed on the Indonesian stock exchange in 2016-2020 by using the Altman Zscore, Zmijewski and Springate bankruptcy prediction models in predicting corporate bankruptcy and to find out which prediction model is better. accurate in predicting corporate bankruptcy. The number of samples used in this study amounted to 18 companies with five years of observation and sampling technique using purposive sampling method. The data analysis technique used is the Kruskal-Wallis test and the level of accuracy test. The results of this study indicate that there is a significant difference from the results of the Altman Zscore, Zmijewski and Springate bankruptcy prediction models using the Kruskal-Wallish H test. with an accuracy rate of 78%.
The Influence of Firm Size, Corporate Governance, Green Accounting Disclosure on Sustainability Report Disclosure and Financial Performance and Its Impact on Value Company Karsam, Karsam; Sasmita, Jenny; Hudin, Norlaile Salleh; Rainanto, Bambang Hengky; Solihin, Solihin; Noor, Basyiruddin
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.309 KB) | DOI: 10.54951/ijtar.v3i2.401

Abstract

The importance of the company to maintain the continuity of its business in the future becomes a very crucial issue at this time, the Company must pay attention to the planet, people and profit. The purpose of this study was to determine the effect of Company Size, Corporate Governance Disclosure of Sustainability Report and Financial Performance as well as its impact on the Company's Corporate Values in Mining Companies listed on the Indonesia Stock Exchange. Samples are determined based on purposive sampling technique, with a total sample of 15 companies. The study used secondary data obtained from the Indonesia Stock Exchange website in the form of financial statements from 2011-2021. The hypothesis in this study using path analysis with smart pls. The results show that Company Size and Corporate Governance influence the green accounting disclosure and sustainability report disclosure, then sustainability report disclosure influences Financial Performance and has an impact on the Company's Value in Mining Companies listed on the Indonesia Stock Exchange during 2011-2021. This means that the frequent meetings of the board of directors and the audit committee as indicators of Corporate Governance will produce effective decision making in disclosure of sustainability reports and Financial Performance as measured by profitability will provide management motivation in reporting important information for the company's sustainability to increase the company's value.
Factors that Influence Cash Holding on Property and Real Estate Companies Khairunnizam, Khairunnizam
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.174 KB) | DOI: 10.54951/ijtar.v3i2.411

Abstract

The purpose of this study is to examine the effect of leverage, firm size, net working capital, growth opportunities, dividend payout towards cash holdings. This type of research is quantitative. The population in this study were property and real estate companies that were listed in Indonesia stock exchange 2018-2020 period amounted to 62 companies. While the sample of this research is 12 companies with 36 observation data. The sampling method in this research is purposive sampling. The data used were secondary data. The data collection of this research is documentary. Test data analysis using multiple linear regression method which is processed using SPSS version 23 program. The result of this study is that leverage, firm size, net working capital, dividend payout affect cash holdings, while growth opportunities do not affect cash holdings..
The Effect Of Financial Literacy, Investment Motivation and Financial Behavior On Investment Interest Utari, Septia Tri; Ramashar, Wira; Aristi, Mentari Dwi
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.575 KB) | DOI: 10.54951/ijtar.v3i2.412

Abstract

This study aims to determine the effect of financial literacy, investment motivation and financial behavior on students' interest in investing. The population in this study were students of the Muhammadiyah Riau University accounting study program class of 2018-2019. The sampling technique in this study used a probability sampling technique with a total of 84 students. The results of this study indicate that (1) financial literacy has a significant effect on student interest in investing, (2) investment motivation has a significant effect on student interest in investing, and (3) financial behavior has a significant effect on student interest in investing.
Tri Hita Karana Philosophy in Revealing The Concept of Green Accounting (Phenomenological Study). Kusumawati, Ni Putu Ayu; Pramuki, Ni Made Wisni Arie; Pratiwi, Ni Putu Trisna Windika
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.902 KB) | DOI: 10.54951/ijtar.v4i1.413

Abstract

Sustainability issues that have spread recently have also had an impact on the world of accounting. Previously, the company's annual financial reporting was the prima donna, but now a sustainability report has been added as a response to this issue and provides consequences for the emergence of the green accounting concept. Green accounting develops from the basic philosophy that accountants must care about the environment and society. The development of accounting which had moved away from the focus on social and environmental relations has created a problem because accounting is only focused on technical matters and becomes apathetic towards conditions in the surrounding environment. Through the Tri Hita Karana philosophy phenomenological study method, researchers are trying to reveal how the concept of green accounting is based on values derived from the teachings of Hinduism. Researchers analyzed data from informants by conducting interviews with experienced subjects in the field of green accounting and interviewing knowledgeable subjects from accountants, humanists and religionists. The selection of the method is specific in order to reveal the values of Hinduism in the concept of green accounting. The concept of green accounting with a phenomenological approach to the Tri Hita Karana philosophy includes 3 main aspects that influence green accounting motives, reporting, recording, summarizing, and recognition. The srada bhakti, yadnya and spiritual aspects complement the green accounting concept which intends to carry out as best as possible the social and environmental responsibility of an entity. The results of the green accounting concept through the phenomenological approach to the THK philosophy raises a more comprehensive epistemological face because it contains basic aspects that previously did not exist in the conventional green accounting concept.
Gojek Driver Partners in Banjarmasin: Factor Affecting Tax Compliance with Tax Sanctions as a Moderation Variable Nastiti, Rizky; Syahdan, Saifhul Anuar; Fauzi, Cherrya Chairunnisa Maulidya; Ruwanti, Gemi; Asiah, Antung Noor
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.933 KB) | DOI: 10.54951/ijtar.v4i1.484

Abstract

This study aims to empirically test and analyze the effect of tax awarness, tax knowledge and tax morale on tax compliance and the interaction variables between tax awareness, tax knowledge and tax morale with tax penalty of Gojek driver partners in the city of Banjarmasin. Moderation variable on this study is Tax Penalty. This study uses secondary data with a sample of 157 Gojek partners in Banjarmasin using a random sampling method. The data then analyzed by using multiple regression analysis model and Moderated Regression Analysis (MRA). The results of this study indicated that tax awareness and tax knowledge had a significant effect on tax compliance. However, ttax morale had no significant effect on tax compliance. In addition, tax penalty could not moderate the relationship between tax awareness and tax knowledge with tax compliance. However, it can moderate tax morale relationship with tax compliance.
Performance Determinants Of Village Government Apparatus In Rupat Utara District Elsyahpitri, Sonia; Agustiawan, Agustiawan; Putri, Annie Mustika
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.119 KB) | DOI: 10.54951/ijtar.v4i1.492

Abstract

This final thesis/task discusses how the performance of village government officials in Rupat Utara sub-district, Bengkalis district in running good village government. Village government performance which is categorized as good can be influenced by several aspects or factors in it, namely public accountability, work ability, organizational culture, and supervision. This type of research is quantitative with data collection methods using questionnaires. The population of this study were eight villages in North Rupat District, Bengkalis Regency. And the sample selected was 64 respondents using purposive sampling method. The results showed that public accountability, work ability, organizational culture, and oversight had a positive and significant effect on the performance of village government officials. This research is expected to provide benefits for village apparatus in making every decision and make individuals responsible and can become an evaluation for the future so that it will be even better.
Financial Ratio Analysis of PT SOHO GLOBAL HEALTH Tbk's Corporate Performance for 2019-2021 Novita Syarifah Nur, Novita; Velissa Nadia Suciyanti, Velissa; Febri Anggini, Anggi
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.16 KB) | DOI: 10.54951/ijtar.v4i1.494

Abstract

Financial ratio analysis is a method of evaluating company performance that uses comparative data contained in financial statements, such as balance sheet statements, income statements, and cash flow statements. Financial ratios provide an overview of a company's financial health, operational efficiency, rate of return on investment, and the company's ability to meet financial obligations. This study aims to analyze the performance of PT Soho Global Health, Tbk from 2019-2021. The object of our research focuses on the 2019-2020 financial reports of PT Soho Global Health.This research uses qualitative methods. This data is used to analyze and develop an analysis of liquidity, solvency, profitability and activity ratios. The data collection technique used is a literature study carried out to enrich knowledge about various concepts that will be used as a basis or guideline in the research process. The data analysis technique used is Descriptive Statistical analysis. The liquidity ratio using the current ratio shows a fairly good performance. The solvency ratio using the debt to asset ratio shows the company's performance in a good situation. The profitability ratio using the net profit margin ratio shows that it is in unfavorable condition. The activity ratio using the ratio of total asset turnover which shows quite good performance.
Factors Affecting The Quality of Financial Reports: A Systematic Literature Review Hasbullah, Hasbullah; Hidayah Tullah , Rahmad; Farhan, Reizy
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.799 KB) | DOI: 10.54951/ijtar.v4i1.498

Abstract

The quality of financial reports is the result of the process of accounting activities which can conclude the financial information used in making decisions. Financial reports must meet certain requirements to provide good financial reports. The purpose of this study is to determine the factors that influence the quality of financial statements. The method used is SLR (Systematic Literature Review). the Publish or Perish program is used to collect journal articles taken from the Google Scholar database to support research conducted. The articles collected are articles published with a period of 2018-2023, as many as 10 Scopus indexed international journal articles obtained from Google Scholar and Publish or Perish which are full text manuscripts and which can be accessed. Based on the results of the study, the factors that influence the quality of financial reports include accounting information systems, internal controls, country, religious status, gender, fixed assets, proof of ownership, information technology, application of accounting standards, human resources, culture, company size , age and psychological effect on the quality of financial reports

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