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[Locus of Control Moderating the Influence of Budgeting Participation on Managerial Performance ]]>
<![CDATA[Mulyana Machmud]]>;
<![CDATA[Fyrdha Faradyba Hamzah]]>;
<![CDATA[Nurfadila Nurfadila]]>;
<![CDATA[Nurina Saffanah]]>;
<![CDATA[Alien Akmalia]]>
<![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.v5i2.354
<![CDATA[This study intends to investigate the influence of involvement in budgeting on managerial performance and examine if the locus of control variable might operate as a moderating variable to mediate the relationship between budgetary participation and organizational performance. A sample of 56 individuals was collected from eight bank branch offices in Kendari via purposeful sampling, with seven respondents from each branch. The data utilized are primary data gathered through the distribution of questionnaires to all respondents and processed with the assistance of PLS statistical tests. This study reveals that engagement in budgeting has a positive and statistically significant effect on managerial performance. Moreover, the locus of control has a negative but negligibleimpactt on management performance. However, when the locus of control interacts with budgetary participation, it considerably impacts managerial performance. This suggests that the locus of control is suboptimal for tasks other than budgeting, resulting in a decline in the quality of those tasks. An unfavorable work environment can cause it; thus, self-control and the ability of managers or employees to affect the climate are unnecessary. When its activities connect with budgeting activities, it is precise with external effects controlled by a robust internal locus, so different pressures and levels cannot easily affect it. Other moderating variables may impede or enhance budgetary involvement and managerial success. Consequently, future studies might investigate the selection of additional moderating variables.]]>
<![CDATA[The Effect of Audit Risk and Workload on Fraud Detection Through Auditor Professional Skepticism ]]>
<![CDATA[Aldrin Akbar]]>;
<![CDATA[Yana Ermawati]]>;
<![CDATA[Suratini Suratini]]>;
<![CDATA[Fahrudin Pasolo]]>;
<![CDATA[Entar Sutisman]]>
<![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.v5i2.355
<![CDATA[This study examines and determines the effect of audit risk and workload on fraud detection through auditors' professional skepticism at the Papua Inspectorate. The population in this study were all 53 auditors at the Papua Inspectorate office. Sampling in this study was carried out using the census sampling method. Sources of data used are 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. Data analysis consists of descriptive statistical analysis, measurement model tests, outer models consisting of (convergent validity, discriminant validity, composite reliability) and structural model tests, or the inner model is evaluated using R-square for the dependent construct, direct and indirect hypothesis testing. The results showed that the audit risk variable had a positive and significant effect on fraud detection, the workload variable had a negative and significant impact on fraud detection, and the skepticism variable had a positive and significant effect on fraud detection. The audit risk variable positively and significantly impacts fraud detection through skepticism, and the workload variable negatively and significantly affects fraud detection through skepticism.]]>
<![CDATA[Financial Performance on Corporate Social Responsibility Disclosure: Firm Size as Moderating Variable ]]>
<![CDATA[Muhammad Yusuf]]>;
<![CDATA[Nurhilalia Nurhilalia]]>;
<![CDATA[Sitti Mujahida Baharuddin]]>;
<![CDATA[Lukman Setiawan]]>;
<![CDATA[Abdul Haris]]>
<![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.v5i2.356
<![CDATA[This study examines and investigates the effect of financial ratios on stock returns in food and beverage manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative. The population in this study are all retail trading sub-sector companies listed on the Indonesia Stock Exchange from 2019 to 2021, totaling 35 companies. The sample selection in this study used the purposive sampling method; that is, only 11 companies were selected as samples. The data source in this study uses secondary data in the form of annual financial statements for the 2019-2021 period. The analytical method consists of panel data regression analysis with the help of eviews 12. The results show that financial performance as proxied by ROA has a positive and significant effect on retail trade CSR disclosures on the Indonesia Stock Exchange. Meanwhile, company size can moderate the impact of financial performance as proxied by ROA on retail trade CSR disclosures on the Indonesia Stock Exchange.]]>
<![CDATA[Moderation of Good Corporate Governance: Agency Cost, Liquidity Ratio, and Leverage on Dividend Policy ]]>
<![CDATA[Nur Vita Opu]]>;
<![CDATA[Andi Jenni Indriakati]]>
<![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.v5i2.370
<![CDATA[This study examines and determines the effect of agency cost, liquidity ratio, and leverage on dividend policy with good corporate governance as a moderating variable in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative. Withdrawal of research hypotheses using agency and signaling theories is supported by previous studies with similar variables. The research object is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for 2019-2021. Research variables include Agency Cost, Liquidity Ratio, Leverage, Good Corporate Governance, and Dividend Policy. The data source used is secondary data from the collection of financial statement documents. The analytical method consists of panel data regression analysis and testing of all hypotheses through moderated linear regression analysis, t-test, and testing of the coefficient of determination with the help of Eviews 12 for data analysis. The results show that partially Agency Cost; Liquidity Ratio has a negative and significant effect on Dividend Policy in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. While Leverage Disclosure partially has a positive and insignificant impact on Dividend Policy in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Competence, Accountability on Audit Quality: Auditor Ethics as Moderating Variable ]]>
<![CDATA[Nurlinda Nurlinda]]>;
<![CDATA[Nurwanah Nurwanah]]>
<![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.v5i2.392
<![CDATA[This study examines and determines the effect of competence and accountability on audit quality with auditor ethics as a moderating variable. This research is quantitative research with a descriptive approach and statistical analysis. The population in this study were all auditors at KAP in Makassar City, amounting to 38 people. The sampling technique used was the census sampling technique. Data sources are 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 competence and accountability had a positive and significant effect on audit quality, auditor ethics were able to moderate competence on audit quality, and auditor ethics were able to moderate accountability on audit quality.]]>
<![CDATA[Implementation Evaluation Tax Holiday and Tax Allowance Policies on the Growth of Foreign Investment ]]>
<![CDATA[Dahliah Dahliah]]>;
<![CDATA[Julianty Sidik Tjan]]>;
<![CDATA[Fauziah Dwi Aulia]]>
<![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.v5i2.393
<![CDATA[This study investigates the impact of tax holidays and tax allowance policies on the development of foreign investment in the BKPMD South Sulawesi Province from 2017 to 2020. Documentation is used for data collection techniques that involve direct observation of the object of study. Descriptive statistical analysis, classical assumption tests (normalizes test, heteroskedasticity test, multicollinearity test), and testing of the entire hypothesis via partial testing, simultaneous testing, and determination coefficient test are employed for data analysis. This study demonstrates that applying tax holidays and tax allowances do not affect the growth of a foreign investment. Therefore, the government should streamline licensing and conditions and promote policy facilities, so investors are fully aware of them. This is because factors other than tax incentives determine investment, such as the size of the domestic market, wage levels and worker productivity, infrastructure availability, government spending growth, inflation rates, interest rates, and investment risks. Tax exemptions and tax credits are still inadequate for enthusiasts. This demonstrates that the tax holiday and tax credit cannot be considered effective and efficient regarding investor interests. We recommend that the government or relevant agencies immediately improve and review the licensing process at the central and regional levels so as not to diminish investor confidence in Indonesia's legal certainty; improving the investment climate through better regulations can positively impact the investment climate. The investment tax incentive policy must be widely publicized and promoted so that investors can be aware of it and benefit from it.]]>
<![CDATA[Ethical Moderation on Framing Relationships, Audit Tenure and Compliance Pressure on Audit Judgment ]]>
<![CDATA[Heni Suryanti]]>;
<![CDATA[Muhammad Nur]]>
<![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.v5i2.396
<![CDATA[This study examines and analyzes the impact of framing, audit tenure, and obedience pressure on audit judgment at KAP in South Jakarta, with auditor ethics as a moderating variable. This study's population consists of independent auditors employed by public accounting firms registered with IAPI who reside or work in one of five KAPs in South Jakarta. The sampling method utilized purposive sampling with the following criteria: 1) Senior auditors and 2) Auditors who have worked for more than five years; thus, the total sample size is 80 auditors. This study utilizes primary data collected by distributing questionnaires to all respondents containing multiple statements with four answer options, each of which will be assigned a weighted score (Strongly Agree = 4, Agree = 3, Disagree = 2, Strongly Disagree = 1). The collected data will undergo multiple testing phases before being analyzed. The analysis method employs the Structural Equation Model (SEM) and the Smart PLS application to analyze technical data. Our findings indicate that Framing and audit tenure has a positive and statistically significant effect on audit judgment. In contrast, obedience pressure negatively and statistically significantly affects audit judgment. These findings suggest that the greater the auditor's pressure, the less precise or reduced their audit judgment. An auditor subjected to intense obedience pressure from superiors and the entity being audited will tend to behave safely and provide a poor and inaccurate judgment. Auditor ethics can moderate the impact of framing and audit tenure on audit judgment but not the impact of obedience pressure. This indicates that auditor ethics, as a moderating variable, diminishes the effect of obedience pressure on audit judgment. When under pressure from the client or his superiors, an auditor is likelier not to perform some of the necessary auditing procedures.]]>
<![CDATA[Understanding the Internet as a Moderation of E-Filling System Implementation to Taxpayer Compliance ]]>
<![CDATA[Sitti Murniati]]>;
<![CDATA[Fina Diana]]>;
<![CDATA[Herlina Herlina]]>;
<![CDATA[Lola Novita]]>;
<![CDATA[Dzurriyyatil Izzah]]>
<![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.v5i2.449
<![CDATA[This study empirically examines the Effect of E-Filling on Taxpayer Compliance and Understanding the Internet Moderating the Effect of E-Filling on Taxpayer Compliance. This research is a quantitative study that uses primary data from questionnaires to collect data. This study's population is Individual Taxpayers registered as E-Filling Taxpayers at KPP South Makassar, with as many as 29,372 taxpayers. The sampling technique used in this study was random sampling. The number of samples used was as many as 100 respondents obtained from the results of the sloven formula. The data in this study will be tested with several stages of testing, including descriptive statistical tests, research instrument tests consisting of (validity test, reliability test) classical assumption test consisting of (normality test, heteroskedasticity test, multicollinearity test) and testing of all hypotheses through Moderated Regression Analysis (MRA) analysis, partial test (t test) and determination coefficient test with the help of SPSS software version 25. The results of this study show that E-Filling has a positive and significant effect on Taxpayer Compliance, and Internet Understanding can moderate the influence of E-Filling on Taxpayer Compliance.]]>
<![CDATA[Moderation of Good Corporate Governance: Earnings Management and Firm Value Against Company Performance ]]>
<![CDATA[Ibrahim Ibrahim]]>;
<![CDATA[Eldi Eldi]]>;
<![CDATA[Amir Amir]]>;
<![CDATA[Bunyamin Bunyamin]]>
<![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.v5i2.481
<![CDATA[We conducted this study to analyze and examine the influence of earnings management and firm value on firm performance. We also use the variable good corporate governance as a moderating variable to test both. The proxy used for earnings management is the modified jones, firm value using Tobins'Q, financial performance with Return on Assets (ROA), and the GCG proxy taken by researchers, namely the audit committee. The research uses a descriptive method using multiple linear regression analysis test equipment. Data collection was carried out using secondary data on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. From the withdrawal of the target population, only 14 companies were obtained that met the criteria. The results of this study indicate that the company's value partially does not affect the company's financial performance, but earnings management affects the company's performance; earnings management moderated by good corporate governance affects the company's financial performance and firm value.]]>
<![CDATA[Iso Series Certification System on The Financial Performance and Performance ]]>
<![CDATA[Tri Widyastuti]]>
<![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.v5i2.487
<![CDATA[The objective of this study was to compare the financial performance and stock performance of companies with and without ISO series certifications. In this study, EVA (Economic Value Added) and financial ratios, particularly Debt to Equity, Return on Equity, and Return on Assets, reflect financial performance, while anomalous returns represent stock performance. This study utilizes data from 2011 to 2019 firm reports that have acquired ISO 9000 and 14000 series certification. The results indicate that organizations with ISO series certification and those without certification are comparable. There is no substantial difference between the EVA and ROE ratios' financial performance. Nevertheless, the DER and ROA financial performance ratios differ significantly. Moreover, there are considerable discrepancies between ISO corporations and non-ISO companies in terms of stock performance. The conclusion of the study is that there is no significant difference between the performance of companies that receive ISO certification and those that do not, as a result of insufficient research time, the fact that non-ISO companies already have good marketing management, and the lack of continued ISO implementation in companies that already have ISO certification.]]>
