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[CAMEL Ratio on Profitability Banking performance: Case Studies of Banks in Indonesia ]]>
<![CDATA[Wastam Wahyu Hidayat]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i2.10
<![CDATA[A The purpose of the study was to determine whether there was an effect of the CAMEL variable (CAR, AEPA, NIM, BOPO, and LDR) on the profitability variable (ROA), in banking companies in Indonesia for the 2014-2018 period. The population and sample in this study are banking companies in Indonesia. The data collection technique is sample data from the Indonesia Stock Exchange. In this study data analysis using SPSS version 23. The indicators used in the CAMEL analysis are CAR (Capital Adequacy Ratio), AEPA (Allowance for Earning Assets), NIM (Net Interest Margin), ROA (Return on Assets), LDR (Loan to Deposit Ratio). Based on the results of the study, CAR does not affect profitability (ROA), while the variables: AEPA, NIM, BOPO, and LDR affect profitability. The purpose of this study is to provide input on banking conditions so that banks can improve weaknesses so that banks can get the expected benefits.]]>
<![CDATA[Does Audit Tenure, Audit Firm Size, Audit Fee, and Competence Matter? ]]>
<![CDATA[Roselita Ramadhani Abidin]]>;
<![CDATA[Ni Nyoman Alit Triani]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i2.15
<![CDATA[This study investigates and discusses the effect of audit tenure, firm size, audit fees, and competence on audit quality in 2020. The population of this study includes all companies listed on the Indonesia Stock Exchange (IDX) in 2020, with a sample of 535 companies originating from 9 industrial sectors. This study is categorized as a type of quantitative research and uses a selection combined purposive sampling technique, namely collecting samples with specific criteria and cross-sectional data consisting of several related sub-objects simultaneously. Audit quality is proxied by specialist KAP, audit tenure, audit firm size, and competence proxied by dummy, audit fee equal to the honorarium written in the annual report. The analytical techniques used in this study include Descriptive Statistical Analysis, Model Feasibility Test, Overall Model Feasibility Test, Coefficient of Determination Test, and Hypothesis Testing using Logistic Regression Analysis. In this study, audit tenure has a negative effect, audit firm size has a positive impact, and audit fees and competence have no effect on audit quality. ]]>
<![CDATA[Islamic Corporate Social Responsibility, Corporate Governance in the Relationship between Profitability and Company Value ]]>
<![CDATA[Andi Sulfati]]>;
<![CDATA[Muslimin Kara]]>;
<![CDATA[Amiruddin Kadir]]>;
<![CDATA[Rika Dwi Ayu Parmitasari]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i2.34
<![CDATA[Through the mediation of Islamic corporate social responsibility and corporate governance, this study examines the direct and indirect effects of business profitability on firm value. Using a strategy of purposive sampling, the population of this study consists of enterprises listed on the Jakarta Islamic Index-70 of the Indonesia Stock Exchange for the period 2018-2020. The AMOS 22 and Structural Equation Modeling (SEM) examined the data. The findings revealed that profitability has a beneficial impact on the value of the company. Profitability has no positive influence on corporate governance. Corporate governance has a detrimental impact on the value of a company. Profitability has no considerable beneficial effect on the value of a company. Islamic corporate social responsibility (ICSR) has a substantial positive impact on the value of a company. Profitability influences significant value as mediated by ICSR. Corporate governance cannot reconcile the profitability and company value relationship. Companies should increase their ICSR activities because it has been demonstrated that ICSR activities can become a mechanism for companies to maintain good relations and trust with all stakeholders and can be used as a new marketing tool for companies if conducted continuously, enhancing the firm's image and value. The Next Researchers can investigate the impact of additional elements affecting firm value, such as intellectual capital, media exposure, and several others.]]>
<![CDATA[Mediation Effects of Fraud Prevention on the Relationship of Internal Control, Risk Management and Organizational Performance ]]>
<![CDATA[Tuti Dharmawati]]>;
<![CDATA[Safaruddin]]>;
<![CDATA[Irsyad Kamal]]>;
<![CDATA[Pandu Adi Cakranegara]]>;
<![CDATA[Muhammad Aqshel Revinzky]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i2.123
<![CDATA[This study aims to determine the effect of internal control and risk management on organizational performance through fraud prevention. This quantitative research type uses descriptive analysis methods and inferential statistics, namely Structural Equation Modeling (SEM) using Partial Least Square (PLS) and Microsoft Excel software. The population in this study were all auditors who worked at the Inspectorate of Southeast Sulawesi Province, amounting to 37 apparatus. By taking a sample using a saturated piece, the number of samples is 37 Apparatus at the Inspectorate of Southeast Sulawesi Province. This research is sourced from primary data and secondary data. Primary data is obtained from the results of questionnaires distributed to each respondent; secondary data is data that has been collected or data obtained from previous research results—analysis of the Structural Equation Model (SEM) using the PLS program. The study's results found that internal control and risk management had a positive and significant effect on fraud prevention; fraud prevention has a positive and significant impact on organizational performance; internal control and risk management have a positive and significant impact on organizational performance through fraud prevention. Although the internal control implemented is reasonable, it needs to be improved by increasing the identification of every possible risk to avoid risks that will occur in the future. We suggest that the Southeast Sulawesi Provincial Inspectorate can review the performance of each division in carrying out operational activities based on the achievement of performance indicators. Improve regular system maintenance activities, thereby minimizing system disturbances—more follow-up on recommendations on audit findings.]]>
<![CDATA[Effectiveness Government Budgeting Preparation for Regional Development Post COVID-19: Evidence from South Sulawesi Province, Indonesia ]]>
<![CDATA[Andi Nurmalasari]]>;
<![CDATA[Sylvia Sylvia]]>;
<![CDATA[M. Salim Sultan]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i2.323
<![CDATA[This study aims to analyze the effect of regional apparatus coordination and human resource capacity on the organizational commitment required to prepare the Regional Revenue and Expenditure Budget (APBD). This study was conducted at the Office of the Regional Research and Development Planning Agency of the Province of South Sulawesi. This study employs a quantitative strategy and survey methodology. In this study, 97 employees were selected through a non-probability sampling technique. Validation of data includes testing research instruments for validity and reliability and testing for classical assumptions and hypotheses. The analysis of data involved descriptive and inferential analysis—testing hypotheses with path analysis by examining direct and indirect effects. The t-test with a 5% tolerance determines the immediate impact, whereas the Sobel test determines the indirect impact. The study results indicate that direct coordination of regional apparatus, human resource capacity, and organizational commitment positively and significantly affect preparing the APBD. In contrast, indirect coordination of regional apparatus, human resource capacity, and organizational commitment has a positive and significant effect on the practice of the APBD. Regional apparatus coordination has the highest contribution between human resource capacity and organizational commitment, so prioritizing regional apparatus coordination will improve the optimization of APBD preparation. We recommend that the employees of the Regional Research and Development Planning Agency of the Province of South Sulawesi enhance consistency in the preparation of activities to encourage the participation of all relevant parties in the ongoing monitoring of work stages. Leaders should focus on the level of work mastery of their employees by enhancing their technical knowledge through seminars, training, etc. so that their work objectives are more quantifiable. Consistently increasing employee awareness of personal and organizational goals enables employees to contribute optimally to achieving personal and organizational objectives.]]>
<![CDATA[Corporate Social Responsibility and Firm Size on Earnings Management: Financial Profitability as Mediating Variable ]]>
<![CDATA[Sunda Ariana]]>;
<![CDATA[Setyani Dwi Lestari]]>;
<![CDATA[Suharno Pawirosumarto]]>;
<![CDATA[Yuwono Yuwono]]>;
<![CDATA[Sundari Soekotjo]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i2.330
<![CDATA[This study examines and determines the effect of corporate social responsibility disclosure and firm size on earnings management with profitability as an intervening variable in banking companies listed on the Indonesia Stock Exchange. The population in this study are banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period, a total of 43 banking companies. The sampling technique used in this study used purposive sampling, so the research data obtained were 11 banks. The data source used in this study is secondary data in the form of annual financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The analytical method consists of descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test) and testing all hypotheses through multiple linear regression analysis, path analysis, t-test and coefficient of determination test. The results show that CSR disclosure has a positive and insignificant effect on earnings management in banking companies listed on the Indonesia Stock Exchange. Firm size negatively and significantly impacts earnings management in banking companies listed on the Indonesia Stock Exchange. Profitability positively and substantially affects earnings management in banking companies listed on the Indonesia Stock Exchange. CSR disclosure has a positive and insignificant impact on banking companies' profitability on the Indonesia Stock Exchange. Firm size positively and significantly affects profitability in banking companies listed on the Indonesia Stock Exchange. Profitability cannot influence CSR disclosure and company size on earnings management in banking companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[The Important Role of Emotional Intelligence in Supporting Auditor Performance ]]>
<![CDATA[Wahyu Maulid Adha]]>;
<![CDATA[Darman Syarif]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i2.331
<![CDATA[This study aims to examine and determine the effect of role conflict, role ambiguity, and role overload on the performance of auditors with emotional intelligence as a moderating variable at the Inspectorate of West Sulawesi Province. The population in this study includes the total number of auditors in the Inspectorate of West Sulawesi Province, as many as 49 auditors. In this study, the sample was taken using a census sampling technique in which the researcher took all pieces in the population. The data in this study used primary data collected by distributing questionnaires to all respondents. The statistical method used to test the hypothesis is to use multiple correlations with the help of SmartPLS software; after all the data in this study is collected, then data analysis is carried out consisting of descriptive statistical analysis, measurement model tests, or outer models consisting of (convergent validity), discriminant validity, composite reliability) and structural model tests or inner models were evaluated using R-square for the dependent construct and direct and indirect hypothesis testing. The results showed that role conflict, role ambiguity, and role overload negatively and significantly affected auditor performance. Meanwhile, emotional intelligence can moderate the relationship between role conflict, role ambiguity, and role overload on auditor performance.]]>
<![CDATA[Public Ownership and Institutional Ownership on Firm Value Through Financial Performance ]]>
<![CDATA[Abdul Rahman]]>;
<![CDATA[Arjang Arjang]]>;
<![CDATA[Nisma Iriani]]>;
<![CDATA[Hanadelansa]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i2.347
<![CDATA[This study intends to evaluate and determine the influence of public ownership and institutional ownership on company value by analyzing the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in the Metal Subsector and similar industries (IDX) from 2019 to 2021. Determination of the sample using a purposive sampling technique to identify 14 companies using secondary data. To test the hypothesis, Eviews 12 was utilized to conduct a panel data analysis. The data analysis included descriptive statistics, normality tests, autocorrelation, heteroscedasticity, and determination coefficient (R Square). The results indicate that public and institutional ownership positive and statistically significant impact on financial performance. Public and institutional ownership has a favorable and significant effect on the value of a company. Financial Performance has a positive and substantial impact on the value of a company. Public and institutional ownership has a favorable and considerable effect on the value of a company as measured by its financial performance. We recommend to investors that, if they wish to invest, they get information as soon as possible so that there is no asymmetry of knowledge present when making investment selections. Firms should disclose information about their financial accounts so that investors may quickly acquire the required information and avoid losses for investors and the company itself. This study mainly utilizes metal subsector manufacturing companies; thus, it is hoped that future research will be able to incorporate companies from other industries.]]>
<![CDATA[Impact of Internet Financial Reporting on Stock Returns and Trading Volume of Banking Stocks ]]>
<![CDATA[Rahmisyari Rahmisyari]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i2.352
<![CDATA[This study studies and determines the impact of financial reporting on the Internet on stock returns and trading volume. This study is quantitative—a retraction of research ideas backed by previous investigations employing the same variables and Signal theory. Internet Financial Reporting, Stock Returns, and Trading Volume are research variables. The population for this study consists of 43 banking companies listed on the Indonesia Stock Exchange for the period 2021. This study used a purposive sampling method to obtain a total sample size of 29 banks. Secondary data in financial statements are processed and utilized Using Eviews 12, the analytical strategy comprises descriptive statistical analysis and a panel data regression test. The results indicate that Internet Financial Reporting has a positive but negligible impact on the stock returns and trading volume of Indonesia Stock Exchange-listed banking companies. Internet Financial Reporting has not been a factor in determining whether investors are happy with the stock return data. The minimal influence of Internet Financial Reporting on Stock Returns is due to the inability of the company's Internet Financial Reporting value to offer investors complete information about stock returns before making investment decisions in banking companies. This indicates that Internet Financial Reporting has not become a factor in determining whether investors are satisfied with the information they receive regarding Stock Trading Volume. The negligible impact of Internet Financial Reporting on Stock Trading Volume is due to the inability of the company's Internet Financial Reporting value to offer investors accurate information regarding Stock Trading Volume before making investment decisions in banking firms.]]>
<![CDATA[Effect of Cash Flow and Working Capital on Liquidity: The Mediation Role of Profitability ]]>
<![CDATA[Jannati Tangngisalu]]>;
<![CDATA[Abdul Halik]]>;
<![CDATA[Marwan Marwan]]>;
<![CDATA[Edy Jumady]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i2.353
<![CDATA[This study examines the effect of cash flow and working capital on liquidity with profitability as an intervening variable in the retail industry listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The population in this study are retail companies listed on the Indonesia Stock Exchange (IDX) in the observation period from 2019 to 2021, with as many as 27 retail companies. The sample selection used the purposive sampling method and obtained a total sample of 21 companies that meet the criteria. The statistical method used to test the hypothesis is to use panel data regression with the help of Eviews software. The results of this study indicate that cash flow and working capital have a positive and significant effect on liquidity. Cash flow and working capital have a positive and significant impact on profitability. Profitability has a positive and significant effect on liquidity. Cash flow has a positive but not significant impact on liquidity through profitability, and working capital has a positive and significant effect on liquidity through profitability.]]>
