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INDONESIA
Journal of Accounting Inaba
Published by Universitas Indonesia Membangun
ISSN : 28297040     EISSN : 28295404     DOI : https://doi.org/10.56956/jai.v2i02
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of accounting Inaba (JAI) comprises various topics of Accounting, all of those areas include; Financial Accounting and Auditing Management and Cost Accounting Taxation Accounting Information System and Information Technology Sharia Accounting Public Sector and Government Accounting Investment, Capital Market, Banking Financial Technology, Accounting for Cryptocurrency, etc. However, this journal warmly welcomes other issues to broaden accounting science
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 87 Documents
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AUDITING IN THE PUBLIC INTEREST: AN ANALYSIS OF RESEARCH ON THE CODE OF ETHICS OF THE PUBLIC ACCOUNTING PROFESSION Diah Febriyanti; Devyanthi Syarif
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.126

Abstract

The public interest should be one of the main priorities in the process and determination of the results of an audit conducted by a Public Accountant. This research investigated public interest as a determining factor during the audit process. This is important due to many cases of audit failures existed were caused by breaches of the code of ethics by Public Accountants, which eventually caused harm to the public interest. The phenomenon of audit failure was not only experienced by the Office of Public Accountants (KAP) at small and medium scales but also by those included in the Big Four category with similar indications, breaches of the code of ethics by public accountants.
THE INFLUENCE OF GOOD GOVERNANCE, COMMUNITY PERCEPTION AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON THE QUALITY OF PUBLIC SERVICES: Study at Cidamar Village Office, Cianjur Regency Yono Yono; Deni Hamdani
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.127

Abstract

The purpose of this study was to determine the effect of good governance, public perception and internal control system on the quality of public services. The data was collected through interviews, field research and library techniques as well as distributing questionnaires to 96 respondents. Sampling using non-probability sampling with purposive sampling. To measure the influence of the sample used classical assumption test analysis, multiple linear regression analysis and the coefficient of determination and hypothesis testing. Data processing using the application of Statistical Product and Service Solution version 25. The results showed that hypothesis testing (t test) obtained the results: (1) Good governance affects the quality of public services where count is -2.096 smaller than table -1.293 with a significance level of perception of 0.04 <0.05 (2) Public affects the quality of public services where count is 8.037 greater than table 1.293 and a significance value of 0.00 <0.05 (3) Government Internal Control System affects the quality of public services where count is 1.361 greater than table 1.293 and a significance level of 0.108>0.05. The results of hypothesis testing (f test) of good governance, public perception, and internal control systems affect the quality of public services where count is 25.829 which is greater than table 2.70 with a significance level of 0.000 <0.05.
THE INFLUENCE OF INDEPENDENCE, PROFESSIONALISM AND GOOD GOVERNANCE ON INTERNAL AUDIT QUALITY: Studies at the Inspectorate of West Bandung Regency Gilang Patria; Salza Adzri Arismutia
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.128

Abstract

The purpose of this study was to determine the effect of independence, professionalism and good governance of internal auditors on internal audit quality. Data collection was carried out through field research and library research and distributing questionnaires to 52 respondents. Sampling using Non-probability Sampling with Saturated Sampling. To measure the effect of the sample used classical assumption test analysis, multiple linear regression analysis and the coefficient of determination as well as hypothesis testing. Data processing uses the Statistical Product and Service Solution application version 25.The results showed that testing the hypothesis (t test) obtained the following results: (1) Auditor independence has no effect on internal audit quality where count (-0.857) is smaller than table 2.010 with a significance level (-0.857) > 0.05 (2 ) Auditor professionalism has a positive effect on internal audit quality where count is 10.981 greater than table 2.010 and a significance value of 0.000 <0.05 (3) Good Governance has an effect on internal audit quality where count is 9.715 less than table 2.010 and a significance level of 0.000< 0.05. The results of hypothesis testing (f test) independence, internal auditor professionalism and good governance have a positive effect on internal audit quality where the count is 413.551 greater than the table 2.802 with a significance level of 0.000 <0.05.
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND TOTAL ASSETS TURN OVER ON RETURN ON EQUITY WITH COMPANY SIZE AS A MODERATION VARIABLE: Studies in Automotive and Components Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2013-2020 Period Nurul Izmi Aulia Zannati; Wajib Ginting
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.129

Abstract

This study aims to examine the Current Ratio, Debt to Equity Ratio and Total Assets Turn Over to the Return On Equity with Firm Size as a Moderating Variable (Case Study on the Automotive and Components Sub-Sector listed on the Indonesia Stock Exchange in 2013-2020. The object of this research is Effect of Current Ratio, Debt to Equity Ratio and Total Assets Turn Over as Independent Variables, Return On Equity as Dependent Variables, and Firm Size as Moderating Variables. Based on the results of the research on the t test, the Current Ratio has no effect on the Return On Equity.Based on the results of the research on the t test, the Current Ratio has no effect on the Return On Equity of 1,825 < 1,681. Debt to Equity Ratio has no effect on the Return On Equity -6.579 < 1,681. Total Assets Turn Over has a affects on the Return On Equity 3,700 > 1,681. Firm size can moderate the effect of the Current Ratio on the Return On Equity of 1,815 > 1,681 with a significance level of 0,077 > 0,05. Firm size can moderate the effect of Debt to Equity Ratio on the Return On Equity of 6,559 > 1,661with a significance level of 0,000 > 0,05. Firm size cannot moderate the effect of Total Assets Turn Over on Return On Equity --2,924<1,661 with a significance level of 0,006 < 0,05. Based on the research of the f test, Current Ratio, Debt to Equity Ratio and Total Assets Turn Over simultaneously or together have a significant influence on the Return On Equity of 29,499 > 2.816. Current Ratio, Debt to Equity Ratio, and Total Assets Turn Over with Firm Size simultaneously or together have a significant influence on the Return On Equity of 39,150 > 2,330.
THE EFFECT OF MOTOR VEHICLE TAXPAYER KNOWLEDGE, TAX PAYMENT SYSTEM (E-SAMSAT) AND TAXPAYER AWARENESS ON MOTOR VEHICLE TAXPAYER COMPLIANCE IN THE CITY OF BANDUNG Yulistia Resti Fauziah; Wajib Ginting
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.130

Abstract

This study aims to find out how the Effect of Tax Knowledge, Tax Sanctions and Taxpayer Awareness on Taxpayer Compliance in Paying Land and Building Taxes in Cimaung District, Bandung Regency. The method in this study is a quantitative method through a descriptive and verification approach. The population in this study were registered taxpayers in Cimaung District, Bandung Regency, amounting to 29,090 registered SPPT and using a random sample of 100 respondents obtained using the slovin formula. Data analysis in this study used descriptive analysis, classical assumption test, multiple linear regression test, correlation coefficient test, coefficient of determination test and hypothesis testing either partially (t test) or simultaneously (F test). Data processing using SPSS version 26.0 application. The results showed that in testing the hypothesis (t test), that Tax Knowledge had no effect on Taxpayer Compliance. significance > 0.05. Tax sanctions partially have a significant effect on taxpayer compliance with a regression coefficient of 3.093 > 1.985 and a significance value of 0.003 which indicates that the significance level is <0.05. Taxpayer awareness partially has a significant effect on taxpayer compliance with a regression coefficient of 3.509 > 1.985 and a significance value of 0.001 which indicates that the significance level is < 0.05.
EFFECT OF ASSET STRUCTURE AND CAPITAL STRUCTURE ON PROFITABILITY: Empirical Study of Companies in the Consumer Goods Industry Sector, Household Appliances Sub-Sector, 2014-2020 Husaeri Priatna; Iseu Anggraini; Ira Ananda
Journal of Accounting Inaba Vol. 2 No. 1 (2023): Volume 2 Number 1, June 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i01.195

Abstract

This study analyzes the influence of Asset Structure and Capital Structure on Profitability (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector, Household Appliances Sub-Sector Listed on the IDX for the 2014 – 2020 period). The analytical method used is multiple linear regression analysis to determine the effect of two independent variables on one dependent variable. The population in this study are financial reports published by Manufacturing Companies in the Consumer Goods Industry Sector, Household Appliances Sub-Sector listed on the IDX, and samples were taken for 7 years, namely from 2014 to 2020 using the Financial Position Report and Profit and Loss Report to obtain data. Asset Structure, Capital Structure, and Profitability. Based on the results of the study that partially Asset Structure has a positive and significant effect on Profitability, Capital Structure has a negative and insignificant effect on Profitability, and simultaneously Asset Structure and Capital Structure have a positive and significant effect on Profitability. The Coefficient of Determination results of 40.5% and the remaining 59.5% are other variables that also influence Profitability but are not examined. Profitability in this study using Return on Equity (ROE).
THE INFLUENCE OF THE AUDIT COMMITTEE, THE REPUTATION OF THE PUBLIC ACCOUNTING OFFICE, FINANCIAL DISTRESS, AND COMPANY SIZE ON AUDIT DELAY: Case Study of Hotel and Tourism Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2014-2021 Alya Afsilah; Santi Damayanti
Journal of Accounting Inaba Vol. 2 No. 1 (2023): Volume 2 Number 1, June 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i01.196

Abstract

The purpose of this study is to determine the influence of the audit committee, the reputation of the public accounting firm, Financial Distress, and Company Size on audit Delay. The method used in this research is a quantitative method with a descriptive and verification approach. The data analysis technique used in this study is the classical assumption test, multicollinearity test, heteroscedasticity test, multiple linear regression, coefficient product moment Pearson and the coefficient of determination, and hypothesis testing using SPSS version 26. Based on the results of the study, it was shown that in testing the hypothesis (t-test) the results were obtained: (1) the Audit Committee did not affect audit Delay. (2) Reputation of Public Accounting Firm significant positive effect on audit Delay. (3) Financial Distress does not affect audit Delay. (4) Company size does not affect audit Delay. (5) While research on the F Test simultaneously obtained results (6) Audit Committee, Reputation of Public Accounting Firms, Financial Distress, and Company Size toAudit Delay positive and significant effect on Audit Delay.
EFFECT OF INCOME, OPERATIONAL EXPENSES, AND INTEREST EXPENSES ON NET PROFIT: In the Company PT Citra Marga Lintas Jabar Period 2018-2021 Jasmine Nabila; Ridwan Ridwan
Journal of Accounting Inaba Vol. 2 No. 1 (2023): Volume 2 Number 1, June 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i01.197

Abstract

This study aims to determine the effect of income, operating expenses, and interest expenses on net income. This research is quantitative research with a descriptive and verification approach. The data used is secondary data obtained from the annual financial reports of PT Citra Marga Lintas Jabar for the 2018-2021 period. By processing data using the IBM SPSS 26.0 program. The results of the study show that (1) the lowest income in February 2018 and the highest income in December 2021 (2) the lowest operating expenses in March 2019 and the highest operating expenses in September 2019 (3) the lowest interest expenses in 2018 and interest expenses the highest in 2021 (4) the lowest Net Profit in May 2018 and the highest Net Profit in March 2021 (5) Income correlation is very weak (6) Operating Expenses has weak correlation (7) Interest Expenses has very strong correlation (8) Income has a negative effect on Net Profit partially (9) Operating Expenses have a positive effect on Net Income partially (10) Interest Expenses have a positive effect on Net Profit partially (11) Income, Operating Expenses, and Interest Expenses have an effect on Net Income simultaneously, with a coefficient of determination which is very strong, while the remaining 17.19% is influenced by other factors that are ignored in this study.
THE EFFECT OF WORKING CAPITAL, PRODUCTION COSTS, OPERATIONAL COSTS, DISTRIBUTION, AND SALES COSTS ON NET PROFIT: In Pharmaceutical Subsector Companies Listed on the Indonesia Stock Exchange in 2014-2021 Nurul Hafizah; Muhammad Iqbal Alamsyah
Journal of Accounting Inaba Vol. 2 No. 1 (2023): Volume 2 Number 1, June 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i01.198

Abstract

The research method used in this study is a descriptive and verification research method. The data used is secondary data. Data collection uses library research and documentation obtained from the official website of the Indonesia Stock Exchange. Sampling used a purposive sampling method and obtained data from 2014 – 2021 The pharmaceutical industry sub-sector is listed on the Indonesia Stock Exchange. The data analysis technique used in this study is the classical assumption test, multiple regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis testing. The results of the study show that working capital has a significant effect on net income. This statement is proven by the results of the t test which produces t count > t table of 4.393 > 2.030 with a significance level of 0.00 <0.05. Production Costs have no effect on Net Income. This statement is proven by the results of the t test which produces t count < t table of 1.055 < 2.030 with a significance level of 0.299 > 0.05.
EFFECT OF BUSINESS RISK, COMPANY SIZE, SALES GROWTH, AND TOTAL ASET TURNOVER AGAINST DEBT TO EQUITY RATIO: Study of Pharmaceutical Sub-Sector Companies Listed on the Indonesia Stock Exchange 2014-2021 Period Intan Suselo; Ferry Kosadi
Journal of Accounting Inaba Vol. 2 No. 1 (2023): Volume 2 Number 1, June 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i01.199

Abstract

The purpose of this study is to determine the effect of business risk, company size, and sales growth Total Asset Turnover Against Debt to Equity Ratio. The method used in this research is a quantitative method with a descriptive and verification approach. The data analysis technique used in this study is the classical assumption, multiple linear regression test, person correlation coefficient test (product moment), test the coefficient of determination (R2), and hypothesis testing both partially (t test) and simultaneously (f test) using the help of the SPSS version 25 program. Based on the research results show that in testing the hypothesis (t test) the results are: (1) Business Risk (DOL) has a significant effect on Debt to Equity Ratio. (2) Company size has no significant effect on Debt to Equity Ratio. (3) Company growth has a significant effect on Debt to Equity Ratio. (4) Total Asset Turn Over has a significant effect on Debt to Equity Ratio. (5) Business Risk, Company Size, Sales Growth, and Total Asset Turn Over provide a simultaneous (together) effect on Debt to Equity Ratio.(6)

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