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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 Management Control Systems on the Financial Performance of Hospitals Asaari, Masagus; Madjid, Suhirman
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.51

Abstract

The financial performance of a hospital largely determines the service quality of a hospital. The hospital's financial performance requires a hospital management control system consisting of structures and processes. This study aims to determine whether the Management Control Structure and Management Control Process influence the financial performance of Hospitals in the Municipality of Bogor and Bogor Regency for the 2016 period. This type of research is explanatory research; the data sources are primary and secondary data. Primary data collection techniques using questionnaires and secondary data collection with documentation. This study used a population of 16 hospitals in the Municipality and Bogor Regency. The analysis used is hypothesis testing, with the data analysis method used is Path Analysis. The results showed that the Management Control Structure and Management Process had a positive direct effect, either partially or simultaneously, on the Financial Performance of Hospitals in Bogor Municipality and Bogor Regency.
Application of Information Systems, Internal Control, Risk Assessment, and Internal Audit for Collection Effectiveness of Accounts Receivable Hasanah, Uswatun; Sari, Imelda; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 2 (2024): JULY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i2.141

Abstract

The aim the purpose of this study was to ascertain how internal control and accounting information systems, risk assessment and internal auditing influence the effectiveness of receivables collection. This study was conducted at PT. Puninar Infinite Raya uses the use of internal audit, risk assessment, internal control, and accounting information systems as independent variables and the effectiveness of the collection of accounts receivable as dependent variables. The sample in the study amounted to 42 people. The questionnaires received back from the respondents were 42 people. There is one analysis model of the data processing method used, namely the model for multiple regression analysis. According to the study's findings, the use of accounting information systems significantly and negatively affects the efficiency of collecting receipts; on the other hand, internal control significantly and favorably affects the efficiency of collecting receivables, and risk assessment affects the efficiency of collecting receivables. The efficiency of receivables collection is impacted concurrently by the use of accounting information systems, internal control, risks associated with their implementation, risk assessment, and internal audit. The study's managerial implications include the use of information systems. Such as operating efficiency and real-time monitoring. Internal control such as fraud prevention, legal compliance.
How Profitability, Leverage, Financial Distress, Institutional Ownership, and Capital Intensity affect Accounting Conservatism Setyanto, Kurniadi; Fitri, Hadiati; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.158

Abstract

This research seeks to ascertain how accounting conservatism is impacted by institutional ownership, profitability, leverage, financial hardship, and capital incentives. The study employs secondary data, specifically manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016–2020 timeframe, using a quantitative correlation research approach. Twenty-six companies made up the research sample. Purposive sampling was the method of sampling that was applied. Analysis using multiple linear regression is the analytical technique employed. The study's findings indicate that while financial distress and capital intensity are related to accounting conservatism, profitability, leverage, and institutional ownership do not. Management implications for accounting conservatism in relation to profitability, leverage, financial distress, institutional ownership, and capital are financial strategies. Implications related to capital intensity can influence the company's financial strategy; if capital intensity is related to the level of accounting conservatism, managers can consider a capital structure that is in accordance with conservative goals
Joint Production Cost Allocation in Determining Cost of Goods Production to Optimize Profits Mutiara Sari, Vira; Supriati, Diana
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.162

Abstract

PT Kemang Food utilizes the selling price method and the average per unit method for allocating joint production costs to its main products and by-products. The company produces sausages, burgers, delicatessen, meatballs, and a by-product consisting of beef and MDM (Mechanically Deboned Meat) from chicken esophagus, breastbone, and thigh. The study reveals that, according to the profit achievement policy and the targeted cost calculation, the selling price method is more profitable than the average per unit method. The profit obtained through the selling price method exceeds that of the average per unit method. Despite this, both methods experienced a decline in profits in 2020 due to the COVID-19 pandemic, as evidenced by trend analysis. Managerial implications stress the significance of accurate cost determination for optimizing company profits, especially during challenging times such as the pandemic. This underscores the need for adaptability in cost allocation strategies to maintain financial health and achieve optimal production costs in the face of external disruptions. The findings emphasize the importance of strategic decision-making in managing joint production costs for sustainable profitability
Do Accounting Information Systems, Internal Control, IT Utilization, and HR Competence affect Financial Reports Quality? Widiasalwa, Syadzwana; Asaari, Masagus; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.165

Abstract

The purpose of internal research is to determine the effects that information technology (IT) use, internal control systems, accounting information systems, and human resource (HR) competencies have on PT. Akebono Brake Astra Indonesia's financial statements. 38 respondents filled out questionnaires as part of the study's research methodology. In this study, the types of data quality assessments used were validity and reliability tests. The conventional assumption tests that were used in this study were the multicollinearity, heteroscedasticity, and normality tests. The variables pertaining to the accounting information system and the use of information technology, on the other hand, have a positive and significant impact, according to the results of the multiple linear regression test, coefficient of determination test, t-test, and F-test that were used in this study. on the caliber of bank accounts. The efficacy of the internal control system and human resources are unaffected in the interim by the accuracy of the financial statements. Its management implications include enhanced operational efficiency, data quality and reliability, and information technology utilization optimization.
The Influence of Financial Factors on Tax Avoidance in Manufacturing Companies Apriyanti, Panca; Agustiawan, Agustiawan; Putri, Adriyanti Agustina
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.170

Abstract

The purpose of this study is to investigate how company size, leverage, and profitability affect the likelihood of tax evasion in manufacturing firms that are listed on the Indonesia Stock Exchange. The study employs a quantitative methodology, utilizing secondary data obtained from financial and annual company reports available on the website www.idx.co.id. Using a purposive sampling methodology, 71 sample firms with 284 analytical units were acquired over the course of four years of observation. Multiple regression analysis is the method used for data analysis. The SPSS software, version 25, was used to test the sample. The study's findings indicate that tax avoidance is influenced by profitability, leverage, and company size, based on the outcomes of multiple regression analysis performed at a significance level of 5%. The implications of these findings for managerial decision-making are profound. Managers must be cognizant of the financial factors that influence tax avoidance tendencies within their companies and formulate strategies to optimize tax positions while ensuring compliance with legal and ethical standards. This knowledge empowers managers to make financial structures practices that financial goals and tax obligations.
Unlocking Fraud Prevention in Village Fund Management: Causal Factor Perspective Balkis, Rafni; Komala, Lenda
Research of Accounting and Governance Vol. 2 No. 2 (2024): JULY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i2.249

Abstract

This study sought to ascertain the impact of person morality, compensation suitability, village apparatus competency, and accountability on the partial prevention of fraudulent village fund administration. The methodology employed in the research is a quantitative research method and uses primary data, namely in the village in Babelan District, Bekasi, West Java. The sample used was 50 respondents in the 2022 period through purposive sampling method. The With a significance threshold of 5%, the multiple linear regression analysis methodology is employed. The study's findings partially indicate that while accountability has a significant negative impact on preventing fraud in village fund management, village apparatus competence, compensation suitability, and individual morality have positive and significant effects on this variable. Implications for managers in this research All village fund management procedures, including the creation of financial reports and reporting on the usage of funds, must be carried out honestly, according to management funds, Conduct periodic performance evaluations to ensure that village officials have adequate and continuously improving capabilities, Establish a fair compensation scheme and in accordance with the responsibilities and workload of village officials.
Uncovering Ethical Behavior: A Causal Factors Perspective of Control Systems and Compensation Wafa, Muhammad Husnul; Ghazali, Muhammad; Hidayati, Rini
Research of Accounting and Governance Vol. 2 No. 2 (2024): JULY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i2.256

Abstract

This research examines the effects of internal control, compliance, management remuneration, and work ethic on auditors' ethical behavior. The study involved 46 auditors from a public accounting firm in Central Jakarta, using purposive sampling. Both quantitative and descriptive statistical methods, along with multiple linear analysis, were employed. Data was collected through a questionnaire assessing internal control, compliance, management compensation, work ethic, and auditors' ethical behavior. Findings reveal that internal control and compensation significantly influence auditors' ethical behavior. However, management compensation alone does not have a significant effect. Work ethic also has a substantial impact on ethical behavior. Collectively, internal control, compliance, management compensation, and work ethic significantly affect auditors' ethical behavior. Managerial implications include the necessity for robust internal control systems to prevent unethical conduct and designing management compensation structures that do not incentivize unethical behavior.
How to Equity Ratio, Profitability and Firm Value Shape Stock Prices: An In-Depth Analysis Paramitra, Yuaniko
Research of Accounting and Governance Vol. 2 No. 2 (2024): JULY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i2.287

Abstract

This research aims to determine the effect of the Debt-to-Equity Ratio, Earning Per Share, and Price Earning Ratio on the share price. This research uses a quantitative approach with secondary data obtained from financial reports for the period 2015 to 2019. The research results show that simultaneously, the variables DER, EPS, and PER have a significant influence on stock prices. Partially, the DER and EPS variables have a weak influence on stock prices, while PER has a stronger influence on share prices. This finding has the implication that company management must consider these financial factors in their share price increase strategy. It is hoped that this research can contribute to financial literature and become a reference for further research. The contribution of this research to the finance literature is significant in several ways. First, this research highlights the influence of the Debt-to-Equity Ratio (DER), Earning Per Share (EPS), and Price Earning Ratio (PER) on the share price of PT Agung Podomoro Land Tbk from 2015 to 2019. Managerial Implications The study examining the effect of Debt-to-Equity Ratio, Earning Per Share, and Price Earning Ratio on stock prices provides critical insights for corporate financial managers and investors.
Determinant Factors of Firm Value in Coal Mining Firms: Evidence from Indonesia Cahyono, Koko; Nursanita, Nursanita
Research of Accounting and Governance Vol. 2 No. 2 (2024): JULY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i2.290

Abstract

This research investigates how firm value in coal mining companies is influenced by profitability, leverage, and corporate governance between 2014 and 2020. Utilizing a quantitative approach with a descriptive methodology, the study analyzed secondary data from 21 coal companies, totaling 147 data points, sourced from the Indonesian Stock Exchange (BEI). Findings reveal that Debt-to-Equity Ratio (DER) and the presence of an Independent Board of Commissioners positively affect firm value. Conversely, managerial ownership and the Audit Committee's impact on firm value were negligible, due to limited managerial stakes and inadequate audit committees. Return On Assets (ROA) did not affect firm value, likely due to significant data variation and decreasing trends. The study suggests that a robust corporate governance structure ensures informed decision-making and minimizes strategic errors. Management should focus on enhancing operational efficiency to boost profitability.

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