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Perdana Wahyu Santosa
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INDONESIA
Research of Accounting and Governance
Published by SAN Scientific
ISSN : 29858143     EISSN : 29858151     DOI : https://doi.org/10.58777/rag.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
The Research of Accounting and Governance (RAG) is an open-access journal that applies theory developed from accounting and corporate governance research to actual academic-business conditions. Recognizing the intricate relationships between the many areas of business activity, RAG examines various decisions, processes, and activities within the actual accounting and governance business setting. The Research of Accounting and Governance focuses on the main problems in developing the sciences of accounting, finance, risk, and corporate governance. Theoretical and empirical advances in research in financial accounting, managerial accounting, auditing & consulting, taxation, sharia accounting, financial management, corporate governance, Investment, banking and governance, risk and compliance (GRC), and ethics and professionalism in business are evaluated regularly
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 30 Documents
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The Influence of Profitability, RETA, Liquidity, Leverage, Company Size, and Corporate Governance on Financial Distress Saputri, Nuraisya Arya; Santoso, Pramana Ridha
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.093 KB) | DOI: 10.58777/rag.v1i1.6

Abstract

This study examines how financial distress is affected by profitability, liquidity, Leverage, retained earnings to total assets, firm size, and good corporate governance. This study focused on real estate companies listed on the Indonesia Stock Exchange between 2014-2018. This study relies on secondary data. The sample for this study, which includes 17 firms, was chosen using purposeful sampling. Panel Data Analysis was used with the Eviews application to analyze the data. According to research, leverage and profitability positively and significantly affect financial distress. The liquidity ratio and retained earning to total assets(RETA) to has a positive but insignificant effect on financial distress. Meanwhile, the size of a company and good corporate governance have a negative and insignificant impact on financial distress. At the same time, all variables significantly impact financial distress. Keywords: financial distress, profitability, liquidity, leverage, RETA, size, corporate governance
Effect of Financial Performance and Company Size on Share Value Islamiyati, Dian; Faruqi, Faris
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.858 KB) | DOI: 10.58777/rag.v1i1.10

Abstract

The goal of this study is to see how financial performance and company size affect share value in real estate and property companies listed on the Indonesia Stock Exchange between 2015 and 2019. The population of this study consists of all Indonesian real estate and property companies. For data collection, the official website documentation of the Stock Exchange is used. The purposive sampling method was used to collect 19 company samples. According to the study's findings, the activity variable as a proxy for asset turnover and the firm size variable have a negative and significant effect on stock value, whereas the profitability variable as a proxy for return on equity and leverage as a proxy for debt to equity have a positive and significant effect.
The Effect of Operational Audit, Internal Control, Implementation of Marketing Strategy and Sales Accounting Information System on Sales Effectiveness Rachman, Purie Ayu Istiningdyah; Fitri, Hadiati
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.707 KB) | DOI: 10.58777/rag.v1i1.11

Abstract

The purpose of this study is to see if operational auditing, internal control, marketing strategy implementation, and sales accounting information systems have an impact on sales effectiveness. The research method employed in this study is quantitative. The data was collected using questionnaires, and the analysis method used was multiple linear regression. According to the findings of the study, operational auditing and accounting information systems have a significant impact on sales effectiveness. Internal control has no effect on the effectiveness of sales. Furthermore, the implementation of marketing strategies has an impact on sales effectiveness, but not significantly.
The Influence of Personal Technical Ability and Work Experience on the Effectiveness of Using Accounting Information Systems With an Educational Background as a Moderation Fitria, Amelia; Sari, Imelda
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.062 KB) | DOI: 10.58777/rag.v1i1.12

Abstract

The purpose of this study is to determine the impact of personal technical abilities and work experience on the effectiveness of using accounting information systems as a moderator with an educational background. This study was carried out at PT Komatsu And Marketing Support Indonesia. This study's sample consisted of 45 employees from PT Komatsu And Marketing Support Indonesia. The sampling technique employs a saturated sampling method in which the entire population serves as the research sample. The study's findings indicate that personal technical skills and work experience have a significant impact on the effectiveness of accounting information systems. Meanwhile, the relationship between personal technical ability and work experience on the effectiveness of using accounting information systems is unaffected by educational background
The Influence of Corporate Social Responsibility (CSR) Disclosures, Accounting Conservatism, and Leverage on Earnings Response Coefficient (ERC) Aprilia, Nur Indriyani; Rahayu, Sovi Ismawati
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.022 KB) | DOI: 10.58777/rag.v1i1.14

Abstract

This study aims to examine the effect of Disclosure of Corporate Social Responsibility (CSR), Accounting Conservatism, Leverage, Earnings Response Coefficient (ERC) partially or simultaneously. The research method used is a quantitative research method and uses secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 34 companies in 2015-2019 whose acquisitions used the purposive sampling method. The analytical method used is multiple linear regression analysis technique. The results of this study, partially, Disclosure of Corporate Social Responsibility (CSR) and Accounting Conservatism affect the Earnings Response Coefficient (ERC). Meanwhile, Leverage has no effect on the Earnings Response Coefficient (ERC). Simultaneously, Disclosure of Corporate Social Responsibility (CSR), Accounting Conservatism, and Leverage affect the Earnings Response Coefficient (ERC).
The Effect of Professional Training, Job Market Considerations, and Work Environment on Accounting Students' Interest in Careers to be Public Accountants Oktaviani, Shindy Asri; Diana, Apry Linda
Research of Accounting and Governance Vol. 1 No. 2 (2023): JULY 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.229 KB) | DOI: 10.58777/rag.v1i2.47

Abstract

Interest is one of the considerations for students in the career selection process. A person's interest can be seen from several internal and external factors. This study aimed to determine the effect of professional training, labor market considerations, and work environment on the interest of STEI Jakarta Accounting Students to become Public Accountants. The research method is a descriptive quantitative approach, measured using multiple linear regression-based methods processed with SPSS Version 26.00. The population in this study were undergraduate students majoring in Accounting STEI Jakarta class of 2018 semester eight, who had followed the Auditing 1 and Audit 2 courses. Using the Slovin formula, the number of samples was 75 respondents by determining the sample's criteria. The results showed that professional training had no significant effect on accounting students' interest in having a career as a public accountant. In comparison, the consideration of the labor market and work environment significantly affects the interest of accounting students in a career as a public accountant
The Effect of Gender Differences, Locus of Control, and Seniority Auditor on Audit Judgment: Empirical Studies in East Jakarta Public Accounting Firms Manurung, Laura Asido Rohani; Hasbi, Muhammad
Research of Accounting and Governance Vol. 1 No. 2 (2023): JULY 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.794 KB) | DOI: 10.58777/rag.v1i2.48

Abstract

This study aims to examine the effect of Gender, Locus of Control, and Senior Auditor on Audit Judgment. The sample in this study were auditors who worked at the East Jakarta Regional Public Accounting Firm. This research is quantitative. This study used a questionnaire given or distributed directly by researchers to auditors who work in several East Jakarta KAPs by visiting the office. Data were analyzed using multiple regression. The results of this study indicate that 1) Gender has no effect on audit judgment, 2) Locus of Control has a positive influence on audit judgment, 3) Seniority Auditor has a positive influence on audit judgment, and 4) Gender, Locus of Control, and Seniority Auditor simultaneously affects the audit assessment. This research implies that it can be used as development materials and knowledge in accounting, especially in auditing, especially in the field of audit interest judgment. For the development of science, it is better to review an auditor's performance in making an audit judgment to identify new factors as possible influences on audit judgment.
The Effect of Application of Tax Amnesty on Taxpayer Compliance Madjid, Suhirman; Asaari, Masagus
Research of Accounting and Governance Vol. 1 No. 2 (2023): JULY 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.273 KB) | DOI: 10.58777/rag.v1i2.49

Abstract

This study aims to determine and compare taxpayer compliance before and after the Tax Amnesty by using the Paired Sample t-test. The population of this study is individual taxpayers participating in Tax Amnesty in the surrounding areas of DKI Jakarta. Sampling used the accidental sampling method. Based on this method, a sample of 552 WPOP was obtained. The data used are primary data with a survey method using questionnaire media. The results of the study show that there is an effect of Tax Amnesty on taxpayer compliance. The results of this study can be used as a reference in implementing the Tax Amnesty that will be applied later. Must taxes should take advantage of the policy Tax Amnesty by reporting assets and liabilities honestly to the Director General of Taxes so you will not be fined or tax penalties. In this case, the supervisory function of the Director General of Taxes should be maximized so Taxpayer compliance in any reporting year is improved
The Role of Government in Supervision of Protected Forests in Konawe District Sahili, La Ode; Asy'ary, Ayuningtiyas Putri Mumpuni Halim; Fahrul, Muhammad
Research of Accounting and Governance Vol. 1 No. 2 (2023): JULY 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.224 KB) | DOI: 10.58777/rag.v1i2.50

Abstract

This study aims to determine the role of forestry officials in monitoring the Protected forests in Konawe District and the factors that influence the role of forestry officials in monitoring the Protected forests in Konawe District. The informants in this study were employees at the UPTD KPH Unit Xiii Laiwoi Barat, Konawe Regency, 7 of whom were employees, heads of UPTD KPH Unit Xiii Laiwoi Barat Konawe Regency, community leaders, forest monitoring field officers, heads of forest protection and security and communities who have committed violations in protected forest areas. This research is descriptive qualitative. The type of data used is primary and secondary data. Data collection techniques by observing, studying documentation, and interviews. The results of this study are, 1) The role of the UPTD FLaiwoi Barat Konawe Regency in monitoring protected forests includes the roles of facilitators, regulators, dynamic actors, and coordinators that have been going well, 2) Factors influencing the Government in Controlling Protected Forests in Konawe Regency is the human resource factor as well as the regulatory factor
Effect of Corporate Governance Implementation on Financial Performance Mardiana, Nila; As’ari, Hasim
Research of Accounting and Governance Vol. 1 No. 2 (2023): JULY 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.401 KB) | DOI: 10.58777/rag.v1i2.59

Abstract

This study examined the impact of independent commissioners, institutional ownership, and managerial ownership on the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2022. Using a purposive sampling technique, 43 companies were selected. The findings revealed that independent commissioners had no significant effect on return on assets (ROA). Inadequate communication within larger boards hindered supervision, suggesting the importance of a well-coordinated independent board. The role of independent commissioners in monitoring management activities fell short of optimal performance, with companies meeting minimum requirements. Institutional ownership did not influence ROA, as institutional investors operated independently. Similarly, managerial ownership had no significant effect, indicating low ownership by managers in Indonesia. This implies that ownership information is not heavily considered in investment evaluations. In summary, the study highlights the limited impact of independent commissioners, institutional ownership, and managerial ownership on financial performance in the Indonesian mining sector. Effective communication and optimal governance structures are crucial for maximizing the benefits of independent boards, while ownership has minimal influence on financial performance in mining investments in Indonesia.

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