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INDONESIA
Atestasi : Jurnal Ilmiah Akuntansi
Published by Universitas Muslim Indonesia
ISSN : 26211963     EISSN : 26211505     DOI : https://doi.org/10.57178/atestasi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a double-anonymous peer review process, which strives to match the expertise of a reviewer with the submitted manuscript. Reviews are completed with evidence of thoughtful engagement with the manuscript, provide constructive feedback, and add value to the overall knowledge and information presented in the manuscript. This journal the purpose as a place to accommodate ideas, reviews, and scientific studies and as a channel of information for the development and construction of science in the field of accounting, including management accounting, public sector accounting, auditing, taxation, sharia accounting, behavioral accounting, financial accounting, and accounting information systems. Open Access- All articles published in Atestasi: Jurnal Ilmiah Akuntansi are published Open Access under a CC BY 4.0 license. The languages used in this journal are Indonesian and English.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 27 Documents
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Search results for , issue "Vol. 4 No. 2 (2021): September" : 27 Documents clear
The Effect of Liquidity, Leverage and Profitability on the Tax Aggressiveness of Manufacturing Companies Lambok DR Tampubolon
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.270

Abstract

This research examines the impact of liquidity, leverage, and profitability on tax aggressiveness in manufacturing firms listed on the Indonesia Stock Exchange from 2017 to 2019. This analysis aims to collect empirical evidence on the effect of liquidity, leverage, and profitability on tax aggressiveness. The multiple linear regression process involves independent variables such as liquidity, debt, profitability, and the dependent variable tax aggressiveness. A purposive sampling procedure with unique parameters is used to assess the sample. According to this report's findings, liquidity and debt have little impact on tax aggressiveness, but profitability does
Effect of Liquidity, Profitability, Firm Size on Firm Value with Capital Structure as Intervening Variable Andini Nurwulandari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.271

Abstract

The purpose of this study is to analyze and obtain empirical evidence of the effect of liquidity, profitability, firm size on firm value with capital structure as an intervening variable. The population in this study were manufacturing companies in the primary industry and chemical subsectors listed on the Indonesia Stock Exchange for 2014-2019, with a sample size of 19 companies and using the purposive sampling method. Furthermore, the data were collected quantitatively using multiple regression using the SmartPLS v.3.2.8. This study indicates that liquidity, profitability, and firm size directly have a negative and significant effect on capital structure; liquidity directly has a negative and insignificant influence on firm value. Profitability and firm size directly have a positive and not significant impact on firm value. Capital structure has a negative and significant effect directly. And then, the capital structure can mediate the effect of liquidity, profitability, company size on company value.
The Role of Company Age in Moderating Stock Return of Food and Beverage Companies Andi Basru Wawo
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.272

Abstract

The purpose of this research is to determine the factors that influence the return of shares in food and beverage firms listed on the IDX from 2016 to 2019. Purposive sampling is utilized by as many as 12 companies in the sample selection procedure. Multiple regression analysis and moderation regression analysis were used to analyze the data, with the spss application version 16 for Windows being used. This study revealed that Return on Assets (ROA) had a positive and significant effect on stock returns. In contrast, Net Profit Margin (NPM) and Current Ratio (CR) did not affect stock returns. The age of the company does not affect the effect of Return on Assets (ROA), Net Profit Margin (NPM), and Current Ratio (CR) on stock returns.
Audit Experience, Work Expense, and Professional Skepticism on Auditor's Ability in Detecting Lack Agus Bandiyono
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.273

Abstract

Various causes of fraud in Indonesia, especially in the government sector, have decreased public trust in the government. This study aims to test empirically the effect of professional skepticism, workload, and audit experience on the ability of internal auditors to detect fraud. The object of this research is the role of auditors at the Inspectorate General of the Ministry of Finance concerning implementing their duties in detecting fraud. The selection of this object was based on the consideration that the auditors there had knowledge and experience regarding internal audits and were interested in disclosing and detecting fraud cases in the Ministry of Finance. In this study, researchers distributed 100 questionnaires from a total population of 285 auditors at the Inspectorate General of the Ministry of Finance. The analysis concluded that the audit experience has a positive but insignificant effect on the ability of internal auditors to detect fraud. The workload has a positive but not significant effect on the ability of internal auditors to detect fraud. Besides, there is a positive and very significant effect of professional skepticism on the ability of internal auditors to detect fraud.
Supervision of Independent Commissioners and Audit Committee on Earnings Management Practices Supardi Supardi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.274

Abstract

This study examines the supervision of independent commissioners, audit committees, and Control Social Responsibility (CSR) disclosures on Earning Management (EM) practices in banking companies listed on the Indonesia Stock Exchange for the financial year ending December 31, 2015, to 2017. used in this study is the difference between discretionary Realized Security Gain or Loss (RSGL) and discretionary Loan Loss Provision (LLP). Data were obtained using the purposive sampling method, and data were obtained from both the IDX and the websites of each bank. The research hypotheses were tested with ordinary least squares. The results show that CSR does not affect EM. The results also show that the supervision of independent commissioners has a significant negative effect on EM and the audit committee has no effect on EM. This research is expected to contribute to the existing literature by complementing and enriching the findings of the influence of independent commissioners on earnings management.
Experimental Study: Financial Literacy and Financial Efficacy of Interest in Investing Zainuddin Zainuddin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.275

Abstract

This research was conducted to determine students' level of literacy and financial efficacy on their interest in investing in the capital market using a quantitative method with experimental research. The treatment in this study is the socialization of the capital market with material related to an overview of investment in the Indonesian capital market, explanation of stocks and stock trading mechanisms, explanation of investor identity cards, and explanation of opening a stock account. This research was conducted at universities in Ternate City that already have the Indonesia Stock Exchange Gallery with a sample of students who have passed intermediate financial accounting courses and have learned basic investment knowledge. The contribution of this research is to provide capital market socialization to students so that they have an interest in investing in the capital market by knowing the basics of financial literacy and efficacy. This research design is quantitative research conducted on students in North Maluku with a total sample of 150 respondents. The data were obtained through experimental tests through research questionnaires, separating the control class from the experimental class and providing the capital market socialization treatment to the experimental class. The data analysis method used is the independent sample t-test, with the Mann Whitney test. The results showed that 1). There is no significant difference in the mean score of student financial literacy in the control and experimental classes; 2). There is a significant difference in the average value of Student Financial Efficacy in the control and experimental classes; 3). There is a significant difference in the average value of student interest in investing in the capital market in the control and experimental classes.
Analysis of the Effect of Sales Growth, Inventory Turnover and Growth Opportunities on Profitability and Stock Return Hasanudin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of sales growth, inventory turnover, and growth opportunities on profitability and stock returns in manufacturing companies in the fast-moving consumer goods sub-sector. For the independent variables, sales growth (X1), inventory turnover (X2), and growth opportunities (X3). The dependent variable is the return on assets (Y1), return on equity (Y2), and stock returns (Y3). The analytical method used is descriptive analysis with Structural Equation Model (SEM) using the financial statements of six fast-moving consumer goods sub-sector manufacturing companies from 2014 – 2018. This study finds that Sales Growth has a positive but not significant effect on Return on Assets. Return on Equity and Stock Return of the company. Inventory Turnover has a positive impact on Return on Assets and Return on Equity of the company, while Inventory Turnover does not affect Stock Return. And Growth Opportunities have a negative influence on Return on Assets, Return on Equity, and Stock Returns.
The Influence of Financial Performance Dimensions on Local Government Capital Expenditure Allocation Rusdiah Hasanuddin; Elpisah Elpisah; Muslim Muslim
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

financial independence, effectiveness of GDP and the degree of contribution of BUMD to the allocation of capital expenditures of Gowa Regency. This research uses explanative research, which aims to test and obtain empirical evidence of the direct effect of financial performance on the allocation of regional government capital expenditures of Gowa Regency in 2002 until 2016. The data source used is secondary data using multiple linear regression method that is the method of analysis for more than one independent variable. Based on the test results found that the degree of decentralization and financial dependence have a negative and insignificant effect on the allocation of capital expenditure, financial independence has a positive and not significant effect on the allocation of capital expenditure while the effectiveness of GDP and the contribution of BUMD have positive and significant influence on the allocation of capital expenditure. Among the five independent variables, the most dominant effectiveness of GDP (X4) has an influence in the allocation of capital expenditure of the Gowa Regency Government compared to other variables.
Budget Participation and Organizational Commitment on Managerial Performance: The Moderating Role of Locus of Control Nita Kanya
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.659

Abstract

This study analyzes the effect of budget participation and organizational commitment on managerial performance moderated by Locus of control. The population in this study were Regional Apparatus Organisations in West Java Province, totaling 46 OPDs. At the same time, the total sample taken was 92 people responsible for budget preparation and were also involved in budget preparation. The primary data source was obtained by distributing questionnaires to all respondents. The data analysis technique uses multiple regression with the help of the SPSS version 23.00 program. In addition, data quality tests, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test), and testing all hypotheses through partial tests, simultaneous tests, and coefficient of determination tests. The results of this study indicate that Budget Participation and organizational commitment have a positive and significant effect on the West Java Provincial Government. Locus of control does not moderate the impact of Budget participation on the performance of the West Java Provincial Government, and LocusLocus of power can negotiate the effect of organizational commitment on the performance of the West Java Provincial Government
Digital Transformation of Accounting in the Industrial Revolution Era 4.0 Rochman Marota
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.660

Abstract

The Industrial Revolution 4.0, marked by the accelerated adoption of digital technologies such as the Internet of Things (IoT), artificial intelligence (AI), big data, and other technologies, has significantly impacted various business sectors. One sector that has been fundamentally affected is accounting, which has had to adapt to these changes to remain relevant and efficient in an increasingly complex and dynamic business environment. This study aims to understand and analyze how digital transformation in the Industrial Revolution 4.0 era has affected the field of accounting. The research method used is descriptive-qualitative research. This research reveals that digital transformation in accounting, supported by technologies such as IoT, artificial intelligence, big data, and others, brings operational efficiencies through automation, increases the accuracy of financial data, and drives deep data analysis. Collaboration and communication are also enhanced through a cloud-based platform. However, data protection and privacy are important issues in the digital era. In the Industrial Revolution, 4.0, technologies such as big data analytics, AI, IoT, cloud computing, and blockchain are bringing fundamental changes, enabling accounting to be more proactive, using data analysis for better predictions and customer service, and more intelligent and responsive decision making. Digital transformation continues to change the landscape of the accounting and financial industry, making careful use of the potential of the digital age.

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