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Journal of International Accounting, Taxation and Information Systems
Published by CV. Proaksara Global Transeduka
ISSN : -     EISSN : 3048085X     DOI : https://doi.org/10.70865/jiatis
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of International Accounting, Taxation and Information Systems is a peer-reviewed open-access journal which publishes result from scientists and engineers from the fields of accounting, taxation, economics and information systems. Every submitted manuscript will be reviewed by at least two peer-reviewers using the double-blind review method. This journal is published Quarterly, (February, May, August, and November) Every year.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2026): February" : 5 Documents clear
Factors Affecting Company Value in Manufacturing Companies in the Agricultural Subsector Listed on the Indonesian Stock Exchange Mursalini, Wahyu Indah; Yeni, Afni; Iswara, Nada
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 1 (2026): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i1.110

Abstract

This investigation aims to unravel the antecedents that shape Firm Value within Manufacturing Corporations in the Plantation Sub-sector listed on the Indonesia Stock Exchange. The study encompassed 15 entities selected through purposive sampling over the period from 2019 to 2023. By employing multiple linear regression, it was inferred that the Current Ratio and Debt to Equity Ratio exhibit a discernible influence on Firm Value, as articulated in the regression equation: Y = 0.341 + 0.186X1 + 0.369X2 + e. The results of the t-test indicated that the Current Ratio (X1) does not have a significant effect on Firm Value, with a t-value of 1.365 < t-table 1.993 and a significance value of 0.179 > 0.05. Therefore, the first hypothesis is rejected. Conversely, the Debt to Equity Ratio (X2) has a significant effect on Firm Value, with a t-value of 3.339 > t-table 1.993 and a significance value of 0.002 < 0.05. Thus, the second hypothesis is accepted. Furthermore, the F-test results showed that both the Current Ratio and Debt to Equity Ratio simultaneously have a significant effect on Firm Value, with a F-value of 6.448 > F-table 3.124 and a significance value of 0.003 < 0.05. Therefore, the third hypothesis is accepted. The coefficient of determination test produced an R-squared value of 0.223. This means that the independent variables, Current Ratio and Debt to Equity Ratio, explain 22.3% of the variation in Firm Value, while the remaining 77.7% is explained by other factors outside this research model.
The Effect of Employee Turnover on Employee Job Satisfaction at the Tofu Factory in Tanah Garam Village, Solok City Nasrah, Rasidah; Arfimasri, Arfimasri; Aulya, Rahmat
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 1 (2026): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i1.114

Abstract

This investigation seeks to elucidate the influence of Workload and Employee Turnover on Job Satisfaction among personnel at the Tofu Factory in Tanah Garam Village, Solok City. The study population comprised employees of the aforementioned factory, and the research employed a quantitative methodology. Primary data were obtained directly from respondents, and the sampling procedure encompassed the total population, whereby questionnaires were administered to all employees. The empirical findings reveal that Workload exerts a discernible effect on Employee Job Satisfaction at the Tofu Factory, as demonstrated by a t-value of 6.644, which exceeds the t-table value of 2.04523 at a five percent significance threshold. The associated probability value of 0.87, exceeding 0.05, further contextualizes the relationship. Moreover, the coefficient of determination (R-squared) is 0.604, indicating that Workload accounts for 60.4 percent of the variance in Job Satisfaction, while the residual 39.6 percent is attributable to extraneous factors not encompassed within the scope of this study.
Determinants of Capital Adequacy and Their Implications for Banking Stability Mustafa, Rubayet Yeasir; Halimuzzaman, Md.; Hossain, Mohammad Tofazzal; Uddin, Mohammad Kamal
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 1 (2026): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i1.147

Abstract

Capital adequacy is crucial for maintaining the stability and soundness of banking system, particularly in developing countries such as Bangladesh where banks face constant challenges related to quality of assets, compliance with regulatory standards and volatility in macroeconomic. With the implementation of Basel III and expanded regulatory scrutiny from Bangladesh Bank, determining factors that impact capital adequacy and consequently bank stability are becoming even more important. The objective of this paper is to empirically investigate important bank-specific, regulatory and macroeconomic determinants for capital adequacy have been examined, as well as testing whether or not capital adequacy tends to affect the general banking stability in Bangladesh. Particularly, the study purposes to investigate how profitability, asset quality, bank size, liquidity management, regulatory requirements and risk management influence capital adequacy among banks and appraise the influence of capital adequacy on banking solvency. A quantitative research method was used and primary data were obtained with a structured questionnaire which were distributed among banking staff of public, private and Islamic banks in Bangladesh. Descriptive and multivariate regression analysis were used to analyze the data. Findings show that profitability, asset quality, liquidity and efficient risk management positively influence capital adequacy whereas poor macroeconomic environment weakens the level of capitals. Their results also show that sufficient capital substantially increases bank stability by increasing its resilience, depositor confidence and crisis absorption. The study's findings show that enhancing internal control over financial reporting and regulatory enforcement are significant for maintaining banking stability in Bangladesh.
Auditor Knowledge Deficiency, Work Experience, and Internal Control Systems as Determinants of Audit Disclosure Quality: A Mixed-Method Inquiry Jannah, Nurlaila Masirotul; Anwar, Choirul; Buchdadi, Agung Dharmawan
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 1 (2026): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i1.152

Abstract

In an increasingly complex business environment, the quality of audit disclosures has become a critical concern for stakeholders, regulators, and the accounting profession, as weaknesses in auditor competence and organizational systems continue to undermine the reliability of financial reporting. This study aims to analyze the effect of auditor knowledge deficiency, auditor work experience, and internal control systems on the quality of audit disclosure in Public Accounting Firms. This research employs a mixed method approach with an explanatory sequential design, where the quantitative stage is conducted first through questionnaires distributed to 45 auditors and audit managers, followed by a qualitative stage using in-depth interviews to strengthen the interpretation of the findings. Quantitative analysis is done using the SEM-PLS method to examine the relationships between variables, while qualitative analysis is used to explore the processes and conditions influencing audit disclosure quality. The results indicate that auditor knowledge, work experience, and internal control systems have a positive and significant effect on audit disclosure quality. Auditor knowledge plays a role in determining the accuracy and relevance of disclosed information, work experience enhances professional judgment and the preparation of audit narratives, and internal control systems ensure the availability of accurate and traceable data. The integration of quantitative and qualitative findings shows that audit disclosure quality is formed through the synergy between auditor competence and organizational system effectiveness. This study contributes to understanding the factors affecting audit disclosure quality and highlights the importance of improving auditor competence and strengthening internal control systems in modern auditing practices.
The Influence of Corporate Governance and Corporate Strategy on Financial Reporting Tone and Readability: Evidence from the Iraqi Stock Exchange (2015-2024) Idan, Hayder; Kadhim, Sarah Mijbel; Wahhab, Asaad M. A.
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 1 (2026): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i1.154

Abstract

This study investigates the determinants of clarity, readability, and user comprehension of financial reports, with particular emphasis on the roles of corporate governance mechanisms and business strategies among industrial companies listed on the Iraq Stock Exchange (ISE). A statistical sample of 20 out of 24 listed industrial companies was examined over the period 2015-2024, and multiple regression analysis was employed to test the formulated research hypotheses. The findings demonstrate that both corporate governance components and business strategies exert a direct, statistically significant influence on the linguistic characteristics of financial reports, particularly tone and readability. Regarding tone, independent company ownership, board independence, audit committee independence, and the adoption of an aggressive business strategy were found to have a positive effect, whereas management involvement, family ownership, and a defensive business strategy exerted a negative influence. With respect to readability, board independence, audit committee independence, the frequency of audit committee meetings, and an aggressive strategy, these factors had a direct, positive impact, while management involvement, family ownership, and a defensive strategy had a negative effect. The explained variance ratios further indicate that corporate governance components account for approximately 62.7% of the variance in financial report tone, whereas business strategy accounts for approximately 74.3% of the variance in readability. These results underscore the critical importance of robust governance structures and proactive strategic orientations in enhancing the transparency and communicative quality of corporate financial disclosures.

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