Atestasi : Jurnal Ilmiah Akuntansi
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.
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<![CDATA[Professionalism and Work Experience on Job Satisfaction and Auditor Performance ]]>
<![CDATA[Badaruddin Badaruddin]]>;
<![CDATA[Surianto Surianto]]>;
<![CDATA[Fatmasari Fatmasari]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.38
<![CDATA[This study aims to determine and analyze the impact of professionalism and work experience on auditors' job satisfaction and its implications for their performance at public accounting firms in Makassar. This research employs a survey method to collect data by distributing questionnaires and reviewing documentation. This study's population consisted of 50 auditors, but only 38 participants were sampled. Utilizing Smart PLS 3.0 Software, multiple linear regression analysis is used to analyze the data. The results indicated that experience and professionalism had a positive and statistically significant effect on auditors' job satisfaction. The variable work experience has a positive and statistically significant effect on auditor performance. In the meantime, professionalism has a negative and significant impact on auditor performance; and there is a positive relationship between job satisfaction and auditor performance.]]>
<![CDATA[Moderating Effect of Motivation on factors affecting Audit Quality ]]>
<![CDATA[Nanda Putra Saragi]]>;
<![CDATA[Idhar Yahya]]>;
<![CDATA[Abdhy Aulia Adnans]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.133
<![CDATA[This study aims to evaluate the effect of auditor competence, auditor experience, and remote audit on audit quality with motivation as a moderating variable in the Internal Audit Unit of PT. TASPEN (Persero) Jakarta. The population and sample in this study were 30 respondents, spread over the Internal Control Unit of PT TASPEN (Persero) in Jakarta, and the Internal Control Unit in the regions such as SPIDA Bandung, SPIDA Jakarta, SPIDA Makassar, SPIDA Medan, SPIDA Semarang. The data is processed by PLS Algorithm analysis with the help of Smart PLS 3.0. Based on the results of this study, it shows that the experience of auditors has a positive effect on audit quality, remote audit has a positive effect on audit quality, and competence has no effect on audit quality of the Internal Audit Unit of PT. TASPEN (Persero) Jakarta. Meanwhile, motivation as a moderating variable, unable to moderate the relationship between auditor competence and audit quality, unable to moderate the relationship between auditor experience and audit quality, and unable to moderate the relationship between remote audit on audit quality.]]>
<![CDATA[The Effect of Competence and Independence on Professional Skepticism and Audit Quality ]]>
<![CDATA[Erwin Hadisantoso]]>;
<![CDATA[Emillia Nurdin]]>;
<![CDATA[Mulyati Akib]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.156
<![CDATA[This study empirically examines the influence of competence and independence on professional skepticism and its relationship to audit quality (BPKP Representative Office of South Sulawesi Province). This research is descriptive quantitative research, which uses primary data. The sample of this research is the Auditor of the BPKP Representative Office of South Sulawesi Province, amounting to 46 people. The hypothesis test used is Structural Equation Modeling (SEM) analysis based on variance, namely Partial Least Square (PLS). The results of this study indicate that competence has a positive and significant effect on professional skepticism, independence has a positive and significant effect on professional skepticism, competence has a positive and significant impact on audit quality, independence has a positive and significant effect on audit quality and professional skepticism has a positive impact and essential to audit quality.]]>
<![CDATA[Determinants of Earnings Management in Food and Beverage Sector Companies in Indonesian ]]>
<![CDATA[Ummy Kalsum]]>;
<![CDATA[Muhammad Nur]]>;
<![CDATA[Rince Tambunan]]>;
<![CDATA[La Ode Hamida]]>;
<![CDATA[Rahmatia Rahmatia]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.185
<![CDATA[This research aims to provide evidence that leverage, managerial ownership, board of directors, and firm size affect earnings management. The type of research used in this research is quantitative research with a descriptive approach. The population in this study is all manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange, which are 18 companies and disclose annual reports for 2017-2021. The data collection technique used in this study is more precisely using the purposive sampling technique so that the researcher will take 45 samples from the population. This study found that leverage, managerial ownership, and firm size positively and significantly affect earnings management. In contrast, the board of directors has a negative and insignificant effect on earnings management.]]>
<![CDATA[Causality of Credit Distribution in Indonesian Banking ]]>
<![CDATA[Mustafa, Mustafa]]>;
<![CDATA[Nurjaya, Muhammad]]>;
<![CDATA[Fachmi, Muhammad]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.192
<![CDATA[This study aims to examine the effect of third-party funds, Capital Adequacy Ratio (CAR), return on assets (ROA), Operating Expenses on Operating Income (BOPO), and NPL (Non-Performing Loans) on Credit Distribution to commercial banks listed on the Stock Exchange. Indonesian Securities for the period 2018-2021. The type of research used in this research is associative research. Associative research is research to know the relationship between two or more variables. Thus, Dabat builds a theory that functions to predict and control a phenomenon. The researcher explains whether TPF, CAR, ROA, BOPO, NPL, and Credit Distribution in this study. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange, as many as 42 banks. The sample selection method used is purposive sampling. So the total sampled is 120 samples. The data were analyzed using multiple linear regression analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results of this study found that Third Party Funds (DPK), Capital Adequacy Ratio (CAR), and Return on Assets (ROA) had a positive and significant effect on Credit Distribution to banking companies listed on the Indonesia Stock Exchange (IDX). Meanwhile, Operating Expenses on Operating Income (BOPO) and NPL (Non-Performing Loans) have a negative and significant effect on Credit Distribution to banking companies listed on the Indonesia Stock Exchange (IDX).]]>
<![CDATA[Relationship between Intellectual Capital and Corporate Profitability ]]>
<![CDATA[Jannati Tangngisalu]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.211
<![CDATA[This study aims to empirically evaluate the partial effect of Intellectual Capital Profitability. This research is quantitative, with hypotheses derived using the Resources-Based Theory and supported by prior studies employing the same variables. Listed Property and Real Estate Companies on the Indonesia Stock Exchange are the focus of this study. Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Profitability are research variables (ROI). The data utilized is secondary data published in the company's financial statements. 168 samples were collected from 42 property and real estate companies on the Indonesia Stock Exchange. Data analysis utilizing descriptive statistical techniques and panel data regression with the assistance of eviews. In addition, to maintain the normality of the data, the Classical Assumption test is employed in this study. The findings indicated that Intellectual Capital with VACA, VAHU, and STVA assessments positively and statistically significant impact on Profitability (ROI) in Property and Real Estate companies listed on the Indonesia Stock Exchange. The profitability of the company can be increased by optimizing Intellectual Capital. Intellectual Capital that cannot be optimized will have a negative impact on the company's profitability.]]>
<![CDATA[Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction ]]>
<![CDATA[Muhammad Akob]]>;
<![CDATA[Rezki Arianty Akob]]>;
<![CDATA[Gazali Amin]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.311
<![CDATA[The purpose of this study is to analyze Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction at the Office of the Wajo Samsat Revenue Technical Implementation Unit. This study uses a quantitative approach (Quantitative approach), performs data analysis procedures with statistical equipment and aims to test hypotheses. Between one variable and another or how a variable affects other variables through hypothesis testing. This data is directly obtained from field research through direct observation of the object to be studied through data collection techniques in the form of interviews, questionnaires, and observations. In this study, the population selected were all 4-wheeled vehicle taxpayers in Samsat, Wajo district. Based on the data that has been collected and hypothesis testing with Smartpls. The results showed that Islamic service ethics had a positive and significant effect on service quality. Organizational culture has a negative and significant effect on service quality. Islamic service ethics have a positive and significant effect on taxpayer satisfaction. Organizational culture has a negative and significant effect on taxpayer satisfaction. Service quality has a positive and significant effect on taxpayer satisfaction. Islamic service ethics have a positive and significant effect on taxpayer satisfaction through service quality. Organizational culture has a negative and significant effect on taxpayer satisfaction through service quality.]]>
<![CDATA[The Role of Financial Performance as a Mediator Between Good Corporate Governance and Firm Value ]]>
<![CDATA[Siti Aisyah]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.312
<![CDATA[This study examines and analyzes the effect of good corporate governance on the value of banking companies with financial performance as an intervening variable listed on the Indonesia Stock Exchange. The population in this study is the entire banking industry listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling technique, namely the determination of the sample based on specific criteria. Based on the established standards, the number of samples obtained is 11 companies. The source of this research data is secondary data, in the form of annual reports of companies and good corporate governance (GCG) for the period 2018–202044444, which were obtained through the official websites of the Indonesia Stock Exchange (IDX) and the official websites of the various companies that were the research sample. The data collection technique is done by documentation. The data obtained will be analyzed by descriptive statistical analysis and using the Partial Least Square (PLS) approach. The results showed that good corporate governance negatively and significantly affects firm value. Meanwhile, good corporate governance positively and substantially affects financial performance. Meanwhile, economic performance has a positive and significant effect on firm value; good corporate governance has a positive and significant effect on firm value through financial performance]]>
<![CDATA[The Influence of Good Corporate Governance on Financial Performance Through Corporate Social Responsibility ]]>
<![CDATA[Andi Jenni Indriakati]]>;
<![CDATA[Rosnaini Daga]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.360
<![CDATA[This study examines and determines the effect of good corporate governance on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange through Corporate Social Responsibility. This research is quantitative research with a descriptive statistical approach. The population in this study are manufacturing companies in the food and beverage sub-sector and 28 companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Determined the sample using purposive sampling and obtained a total sample of 23 companies. The data source of this research is secondary data in the form of annual financial reports of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. The data analysis method used is descriptive statistical analysis, classical assumption test consisting of (test normality test, heteroscedasticity test, multicollinearity test) and testing all hypotheses through the partial test, simultaneous test, and coefficient of determination test with the help of Eviews tool. The results show that Good Corporate Governance has no significant effect on manufacturing companies' financial performance on the Indonesia Stock Exchange. Corporate Social Responsibility significantly influences the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. Corporate Social Responsibility has a significant effect on moderating the relationship between Good Corporate Governance and the financial performance of manufacturing companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Effect of Knowledge and Locus Of Control on Intellectual Capital and Quality of Financial Reports ]]>
<![CDATA[Salmiyah Thaha]]>;
<![CDATA[Irdawati Irdawati]]>;
<![CDATA[Hariyanti Hariyanti]]>;
<![CDATA[Leni Saleh]]>;
<![CDATA[Hardiyono Hardiyono]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.368
<![CDATA[This study aims to determine the effect of knowledge and locus of control on intellectual capital and its impact on the Quality of Financial Reports at PT. State Electricity Company (PLN) for Wajo, Bone, and Pare-Pare regions. The data in this study were obtained from each manager of PT. PLN (Persero) in Wajo, Bone and Pare-Pare areas. In this study, we used primary data by giving questionnaires/question sheets directly to 36 respondents. The data analysis method used is Structural Equation Model (SEM) analysis using Smart-PLS. The results showed that the knowledge variable had a positive effect on intellectual capital and the quality of accounting information reporting, and locus of control had a negative and significant impact on intellectual capital and the quality of accounting information reporting. The knowledge variable positively and significantly affects the quality of Financial Reports through intellectual capital. In contrast, locus of control significantly negatively affects the quality of Financial Reports through intellectual capital. The results of this study are used as information and input for company leaders in the context of making decisions and policies according to the quality of accounting information reporting. The results of this study can also be used for other researchers and parties who need it as a source of reference and information that can later be used for further research.]]>
