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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
Financial Distress in Garment Company: During the Covid-19 Pandemic Tyahya Whisnu Hendratni; Yudha Luthfie Ananta; Sekar Jati Ningrum
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.v4i2.680

Abstract

Financial distress is characterized by a decline in the company's financial condition to the point of inability to meet its obligations. Financial distress is when a company faces financial difficulties that will lead to bankruptcy. Companies need to anticipate bankruptcy by measuring the level of financial distress using the Altman Z-Score method. This study aims to determine the results of financial distress predictions in the garment industry listed on the Indonesia Stock Exchange for 2018-2021 using the Z-Score model and to predict the financial distress conditions in the following year. This research uses a purposive sampling method by setting specific criteria to select samples, so six companies from 2018-2021 were taken as samples. Based on the data analysis, it can be concluded that there are five garment companies in the distress zone during the period 2018-2021 and 1 company in the grey zone in 2018 and 2019 but in 2020 and 2021 in the distress zone. The financial distress conditions for the next year in the garment products industry listed on the Indonesia Stock Exchange show that the company is in the distress zone.
Analysis of Factors that Influence Profit Quality in Manufacturing Companies Gun Gunawan Rachman
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.v4i2.699

Abstract

Earnings quality is a crucial metric for evaluating corporate performance and comprehending the long-term financial viability. This research examines several factors' impact on earnings quality by analyzing data from manufacturing businesses listed on the IDX. The key determinants in this study are the extent to which profit is sustained over time, the company's scale, and its liquidity level. The data was extracted from financial reports retrieved from the website www.idx.com. This research falls under the category of quantitative analysis. The purposive sampling method acquired the research sample, which involves selecting models based on preset criteria. Using the purposive sampling strategy, a total of 41 firms were obtained. Data analysis techniques include descriptive statistical tests, panel data model selection tests, f-tests, t-tests, and coefficient of determination tests. The hypothesis testing in this research uses Eviews version 10.0 with panel data. The research shows that leverage has a big effect on the quality of profits, but earnings persistence and business size do not have a big effect on the quality of profits in manufacturing businesses.
The Impact of Good Corporate Governance and Leverage on Financial Performance of Manufacturing Companies Herman Ruslim
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.v4i2.710

Abstract

This study aims to examine the impact of effective corporate governance and leverage on the financial performance of manufacturing firms publicly listed on the Indonesia Stock Exchange. This study employs a quantitative research strategy, utilizing various research methods, including normality testing, multicollinearity testing, and heteroscedasticity testing. Additionally, regression analysis is conducted, explicitly employing multiple linear regression analysis, hypothesis testing analysis, and calculating the coefficient of determination. The study's findings indicate a positive and statistically significant relationship between institutional ownership and financial performance. The presence of managerial ownership exerts a favorable and statistically significant impact on a firm's financial success. The company of independent commissioners has been found to have a clear and statistically significant effect on financial performance. The presence of an audit committee has been found to have a favorable and statistically significant impact on financial performance. The utilization of leverage, as indicated by the Debt-to-Asset Ratio (DAR), exhibits a noteworthy and positive effect on the financial performance of an entity. The positive test findings obtained suggest a positive correlation between a firm's leverage and its financial performance, indicating that as the leverage of a company increases, its financial performance is also expected to increase. This positive correlation can arise due to the prevalence of sample companies with a higher proportion of debt in their capital structure than their equity. The concurrent influence of effective corporate governance and leverage on a company's financial success is noteworthy. The financial success of a corporation can be predicted by utilizing many GCG variables, namely independent commissioners, audit committees, institutional ownership, and managerial ownership, together with leverage
The Mediating Role of Tax Awareness: Understanding and Sanctions on Taxpayer Compliance Erwin Indriyanto
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.v4i2.711

Abstract

The primary objective of this research is to examine and assess the impact of tax comprehension and tax penalties on taxpayer adherence to tax payment obligations, with tax awareness serving as an intermediary variable. The study will be conducted at the South Jakarta Madya Tax Office. The data utilized in this study were collected from taxpayers who were registered at the South Jakarta Madya Tax Office and voluntarily participated as respondents. This study employs primary data collection methods through direct field research, utilizing questionnaires administered to respondents. The proposed data analysis methodology encompasses several components: descriptive statistical tests, outer model tests, inner model tests, and hypothesis testing. These analyses will be conducted utilizing the comprehensive model of structural equation modeling (SEM) analysis with smartPLS. The findings indicated that the variables of tax comprehension, tax sanctions, and tax awareness exhibited a favorable and statistically significant impact on taxpayer compliance to some extent. The variables about tax comprehension and tax penalties show a clear and statistically significant effect on tax consciousness. Taxpayer compliance is influenced by two key variables: tax understanding and tax sanctions. These variables have been found to have a favorable and significant impact on compliance levels when mediated by tax awareness.
The Effect of Auditor Ethics, Auditor Experience and Independence on Audit Quality Through Professional Skepticism Farida, Farida
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.v4i2.717

Abstract

This study aims to assess the impact of auditor ethics, auditor experience, and auditor independence on the quality of audits, with skepticism acting as an intervening variable. The study comprised a cohort of 52 auditors operating in Jakarta. The data source utilized in this study consists of primary data acquired through disseminating questionnaires to all participants. The planned data analysis procedure involves conducting tests on the outer model, inner model, and hypothesis utilizing structural equation modeling (SEM) analysis with smartPLS. The findings indicated that auditors' ethical conduct, level of expertise, independence, and skepticism had a favorable and noteworthy impact on the quality of audits. Auditors' ethical conduct, professional expertise, and impartiality exert a constructive and substantial influence on the level of skepticism. Concurrently, auditors' ethical conduct, professional background, and impartiality positively influence the quality of audits by fostering a critical mindset.
HR Analytics: Predicting and Enhancing Financial Performance through Human Resource Data Nurbaiti, Beti
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.v4i2.819

Abstract

The aim of this research is to investigate the predictive capabilities of HR Analytics in enhancing organizational financial performance. Employing a comprehensive literature review, this study examines the correlation between various HR metrics and key financial indicators, such as revenue growth and profitability. Methodologically, longitudinal analysis of HR practices and financial performance data is conducted to assess the predictive power of HR Analytics. The findings reveal significant correlations between HR metrics such as employee engagement, talent management practices, and training investments, and organizational financial outcomes. Specifically, organizations with engaged workforces and effective talent management strategies exhibit higher levels of profitability and innovation. Strategic investments in employee development, as evidenced by training investments, yield tangible benefits in terms of productivity and financial performance over time. These results underscore the importance of leveraging HR data to inform strategic decision-making processes and optimize HR strategies to align with broader business objectives. Moving forward, organizations are encouraged to adopt a holistic approach to HR management, integrating HR practices with emerging technologies and fostering cross-functional collaboration to drive sustainable growth and competitiveness.
Insights into Financial Strategy Management: A Qualitative Study of Performance, Investment Decisions, and Strategic Approaches with Literature Review Gazali, Agus Umar; Salle, Ilham Z; Arifani, Arifani; Hasmawati, Hasmawati; Winarti, Winarti
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.v4i2.967

Abstract

Financial strategy management is critical to organizational success, encompassing performance evaluation, investment decision-making, and strategic approaches. This study aims to provide insights into these dimensions by conducting a qualitative literature review. The research methodology comprehensively examined existing scholarly works on financial strategy management, including empirical studies, theoretical frameworks, and practical insights. Performance evaluation emerged as a multifaceted endeavor, requiring a balanced approach that integrates financial and non-financial metrics. Scholars emphasized the importance of robust performance measurement frameworks tailored to organizational objectives and contexts despite data availability and stakeholder alignment challenges. Investment decision-making was explored through the lenses of Modern Portfolio Theory, the Capital Asset Pricing Model, and advancements in behavioral finance. The research highlighted the significance of understanding risk-return trade-offs and cognitive biases influencing investment decisions, particularly in evolving market dynamics and technological disruptions. Strategic approaches adopted by organizations were examined, including Porter's Generic Strategies and recent research on strategic alignment, organizational agility, and integrating environmental, social, and governance (ESG) considerations. The findings underscored the importance of strategic intent aligned with actionable initiatives, organizational resilience, and sustainability. In conclusion, this study contributes to a deeper understanding of financial strategy management dynamics, offering valuable insights for theoretical discourse and managerial practice. The implications extend to longitudinal studies, comparative analyses, interdisciplinary research, and qualitative methodologies, presenting avenues for future research endeavors.

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