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Kajian Akuntansi
Published by Universitas Islam Bandung
ISSN : 19794886     EISSN : 2581074X     DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2
Core Subject : Economy,
Economics, Econometrics & Finance
The Kajian Akuntansi topics include but not limited to Financial Accounting, Stock Market, Management Accounting, Accounting in Public Sector, Auditing, Tax, Accounting Information System, Entrepreneurs. Determination of articles published in Accounting Studies through a blind-review process by editors and reviewers of Accounting Studies by considering, among other things: the relevance and contribution of articles to professional development and accounting practice and the fulfillment of the standard requirements for journal publications. Editors and reviewers provide constructive input and evaluation results to article writers.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 60 Documents
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THE INFLUENCE OF SKEPTICISM, INDEPENDENCE, AND MOTIVATION ON AUDIT QUALITY AT THE FINANCIAL AND DEVELOPMENT SUPERVISION AGENCY (BPKP) OF NORTH SUMATRA PROVINCE Hutagalung, Geby Tarina; Deliana, Deliana; Surianti, Meily; Simanjuntak, Darmawati; Rahman, Abdul; Syahputra, Rizki
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4922

Abstract

The research aims to empirically prove the influence of skepticism, independence and motivation on audit quality at the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. The data collection technique uses a questionnaire distributed to auditors via Google Forms. Data analysis employs quantitative methods with statistical tools, specifically using Smart Partial Least Squares software. The test results show that skepticism and motivation significantly effect audit quality, while independence does not. The study identifies several limitations, suggesting that future research should include additional variables to explore factors influencing audit quality and expand the population and sample size for further investigation. Keywords : Audit Quality, Independence, Motivation, Skepticism
THE EFFECT OF TAX AVOIDANCE, ESG, AND POLITICAL CONNECTION ON FIRM VALUE 2021-2023 Sadjiarto, Arja; Karistianto, Kalef; Tjandra, Putri Meydelin
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4939

Abstract

This study aims to investigate whether tax avoidance, ESG, and political connections affect firm value under current conditions. The purpose of this research is to examine the effects of tax avoidance, ESG, and political connections on firm value. Data analysis was conducted using Gretl. The sample consists of publicly traded non-financial companies from 2021 to 2023. The study uses a purposive sampling technique, resulting in 159 observations. This quantitative research utilizes multiple linear regression. Data was obtained from the Refinitiv Database and Annual Reports. The results show that ESG and tax avoidance significantly affect firm value, whereas political connections do not have an impact on firm value. The expected contribution of this research is to enhance transparency among all stakeholders, demonstrating the company’s commitment to tax compliance, ESG, implementation, and corporate governance, thereby increasing firm value.   Keywords     : ESG, Firm Value, Political Connection, and Tax Avoidance
ANALYSIS OF TAX BURDEN AND COMPANY SIZE AS DETERMINANTS OF TRANSFER PRICING DECISIONS Firdaus, Rayhan; Rachmawati, Rima
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4967

Abstract

Multinational companies often use transfer pricing to reduce their tax burden. This study examines the effect of tax burden and company size on the decision to engage in transfer pricing among manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The study uses secondary data from financial reports with a multiple linear regression method. The results show that tax burden and company size influence transfer pricing. The larger the tax burden, the higher the tendency for companies to use transfer pricing to reduce taxes. Similarly, larger companies have more opportunities to engage in transfer pricing. The implications of this research support improvements in tax policies and stricter corporate governance to prevent the misuse of transfer pricing.   Keywords          : Company Size, Manufacturing Companies, Tax Burden, Transfer Pricing
ENVIRONMENTAL MANAGEMENT ACCOUNTING AND GOOD CORPORATE GOVERNANCE MECHANISMS ON ENVIRONMENTAL PERFORMANCE Lestari, Rini; Faturrahman, Muhammad Akbar
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.5064

Abstract

This study aims to examine the effect of environmental management accounting and good corporate governance mechanisms on the environmental performance of manufacturing companies. The measurement of environmental management accounting used in this study uses content analysis, while the measurement of GCG uses 4 sub-variables, namely independent board of commissioners, managerial ownership, institutional ownership, and audit committee. Furthermore, the measurement of environmental performance refers to the PROPER score. The research method used is verification with a quantitative approach, using purposive sampling and producing a total sample of 32 manufacturing companies spread across Indonesia. The results of this study indicate that the application of environmental management accounting and the audit committee has an influence on environmental performance, while the independent board of commissioners, managerial ownership, and institutional ownership have no effect on environmental performance.   Keywords     : Environmental Management Accounting, Good Corporate Governance Mechanisms, Manufacturing Companies, PROPER.
OWNER DEMOGRAPHICS INFLUENCE KNOWLEDGE OF SELLING PRICE DETERMINATION Halimatusadiah, Elly; Rosdiana, Yuni; Mardini, Riyang; Pramono, Irena Paramita
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.5437

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, especially in West Java Province. However, the main challenge faced by MSMEs is a lack of knowledge about accounting and cost management, including calculating the Cost of Goods Production and overhead costs, which influence the determination of product selling prices. This research aims to analyze the influence of MSME Owner Demographics on knowledge of selling price determination. The research methodology uses a verification method with a quantitative approach. The research population was all MSME owners in West Java Province, with samples taken using a purposive sampling technique. Primary data was obtained through a closed questionnaire with a Likert scale, which included questions about owner demographics, knowledge of COGS, overhead costs, and determining product selling prices. Data analysis was carried out using linear regression to test the influence of the independent variable on the dependent variable. Convergent and discriminant validity as well as construct reliability have been tested and show that all indicators and constructs in this model are valid and reliable. The results of the research show that Owner Demographics of MSMEs influence knowledge of selling price determination. Keywords          : COGS, Determining Selling Prices, MSMEs, Overhead Costs, Owner Demographics.
THE ROLE OF GOOD CORPORATE GOVERNANCE MODERATION IN SUSTAINABILITY, ACCOUNTING CONSERVATISM, AND EARNINGS MANAGEMENT: AN EMPIRICAL STUDY ON INDONESIAN PUBLIC COMPANIES Deddy Kurniawansyah; Muhammad Dzakwan Ihza Mahendra; Iswajuni
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.5367

Abstract

This study aimed to examine the influence of sustainability report and accounting conservatism on earnings management, and the moderating role of good corporate governance on the effect of sustainability report and accounting conservatism on earnings management. The population of this study was the entire company sector listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique for this study was the census method that amounted to 260 annual reports and sustainability reports. The data analysis technique used PLS-SEM with the help of SmartPLS 3.0 software. The results of this study show that sustainability report and accounting conservatism had a positive effect on earnings management. Good corporate governance did not strengthen the positive relationship between sustainability report and accounting conservatism on earnings management of the entire company in 2018-2022.
USABILITY TESTING ON THE POINT OF SALES SHARIA APPLICATIONS: KAASHIR Suangga, Asri; Lestari, Rini; Sukarmanto, Edi; Hartanto, Rudy; Anandya, Andhika; Nasrizal Akbar
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.4525

Abstract

This research aims to carry out Usability Testing on the Kaashir Application. Usability Testing is a method of evaluating the usability of software that aims to increase the usability of an application/product by conducting analysis, identifying problems, measuring efficiency, measuring convenience, and determining user satisfaction. Usability Testing is carried out on the Kaashir application to determine the ease of use of the application, such as ease of understanding features and memory of feature locations. Several stages must be carried out in carrying out Usability Testing, namely conducting research on the application, preparing recitation scenarios, looking for respondents or testing subjects, creating a standard questionnaire, and carrying out usability analysis of the results of respondents and questionnaires. Based on the results of this research, it was concluded that Kaashir has an excellent level of ease to learn and understand. The efficiency in speeding up work, especially recording stock and sales, is also outstanding. Apart from that, the various features in this application are also easy to remember, with a very good level of user satisfaction. As an application that is still in the development process, there are not many errors in this application. Errors that occur are easy to overcome.
THE INFLUENCE OF FINANCIAL PERFORMANCE ON ECONOMIC GROWTH IN SUBANG REGENCY Trozi Dahliyana, Marina
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.5878

Abstract

This study analyzes the Regional Financial Efficiency Ratio and the Local Own-source Revenue Effectiveness Ratio from 2014 to 2023 to understand their impact on economic growth in Subang Regency. This research uses a quantitative approach with a type of descriptive research. Using secondary data from the Central Statistic Agency and Local Financial Government’s Report from The Audit Board of The Republic of Indonesia. This study applies multiple linear regression analysis processed using SPSS 25 software . The result of research shows that the significance value of Regional Financial Efficiency is 0.012, which is less than 0.05, with a regression coefficient of 3.939. This indicates that the Regional Financial Efficiency Ratio has a positive and significant effect on Economic Growth. The significance value of the Regional Own-Source Revenue Effectiveness is 0.010, which is also less than 0.05, with a regression coefficient of 6.631. This means that this ratio has a positive and significant effect on Economic Growth.
LITERATURE STUDY: IMPLEMENTATION OF PERFORMANCE-BASED BUDGETING IN REGIONAL FINANCIAL MANAGEMENT Khairani, Helia
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.5885

Abstract

This research was conducted to analyze the application of performance-based budgeting in financial management in various regions with certain policies and methods. The literature study in this research aims to review various related studies especially in the context of planning, budgeting, and evaluation that can achieve performance in local financial management. This includes evaluations in several local governments such as Lampung, Padang, Aceh, and Bengkalis. Although the results of this study show that the various initiatives undertaken have successfully achieved their objectives, each region faces various challenges such as less mature planning to be prepared, mismatches between budget realization and targets, as well as cultural and structural barriers within local government institutions. It can be concluded that the implementation of performance-based budgeting is an important step to improve effectiveness, efficiency and accountability in local financial management. The literature study in this research provides a contributory overview of various practices and challenges in various regions, and provides recommendations on how to improve financial accountability and budgeting efficiency. Thus, continuous improvement in planning, implementation, and monitoring is needed to address solutions to the challenges and achieve performance-based budgeting that can support better public service outcomes.
EVALUATION OF FINANCIAL MANAGEMENT AND ITS IMPACT ON THE PERFORMANCE-BASED BUDGET OF THE BANDUNG CITY HEALTH OFFICE Ismail, Fila Azizah
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.5889

Abstract

This study aims to analyze the effect of regional financial management on the effectiveness of performance-based budgeting at the Bandung City Health Office. Effective regional financial management is expected to increase the allocation and efficient use of the budget, which in turn will contribute to improving organizational performance. This study uses a quantitative approach with a sample of 60 respondents consisting of employees who are directly involved in the budget management process at the Bandung City Health Office. The data collected were analyzed using the Structural Equation Modeling (SEM) method with the help of SmartPLS 3.0 software. The results showed that local financial management has a positive and significant influence on the effectiveness of performance-based budgeting. The influential factors include budget planning, supervision, and transparent and accountable financial reporting. These findings provide important implications for local governments, especially the Bandung City Health Office, to strengthen the local financial management system to support the achievement of more optimal performance targets.

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