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Jl. Urip Sumoharjo KM.5, Makassar, Provinsi Sulawesi Selatan, 93222, Indonesia
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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 39 Documents
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Search results for , issue "Vol. 6 No. 1 (2023): March" : 39 Documents clear
Contributing Factors of Carbon Emission Disclosure: Evidence From Transportation Companies In Indonesia Widiyati, Dian
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.1

Abstract

This study aims to determine the impact of capital expenditures, company age, independent commissioners, and profitability on carbon emission disclosures. This study employs annual reports as its data source, while its analysis unit is an entity sourced from the Indonesia Stock Exchange. The investigation utilized measurements at a single point in time between 2018 and 2020. This study's population comprises transportation-sector companies listed on the Indonesia Stock Exchange within the past three years (2018-2020). The sample selection procedure uses purposive sampling techniques, yielding 45 annual reports as samples. E-Views 10 was used in this study's analysis instruments.  This study concludes that capital expenditure has no effect on carbon emission disclosure (H1 rejected), company age affects carbon emission disclosure (H2 accepted), independent commissioners have no effect (H3 rejected), and profitability has no effect (H4 rejected). Future benefits of carbon emission disclosure necessitate that policymakers develop a policy regarding carbon emissions in light of this finding.
Linking Boundaryless Career Orientation and Career Optimism: The Moderating Role of Career Decision Self-Efficacy and Career Adaptability Silalahi, Santa Grace Meybiola; Andi Ina Yustina; Hajanirina, Andrianantenaina
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.463

Abstract

This study examines the relationship between boundaryless career orientation and career optimism. Researchers tested and explored the possible moderating roles of both variables, namely career decision self-efficacy and career adaptability to the boundaryless career orientation and career optimism relationship. The survey was conducted on 192 accounting students in Indonesia to collect data. This research uses Smart-PLS to process and analyze data. The results showed that boundaryless career orientation is positively associated with career optimism. In this study, it was also shown that career decision self-efficacy and career adaptability successfully moderated the relationship between boundaryless career orientation and career optimism.
Inability to Utilize Information Technology in Improving The Quality off Government Financial Statements Pasolo, Fahrudin; Pasolo, Muhammad Ridhwansyah; Ameliana, Yana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.507

Abstract

This research investigates the factors that influence the quality of government financial statements with organizational commitment as a moderator in Jayapura City, Papua. This research is a quantitative research type. Using 88 samples from 30 regional apparatus organizations within the Jayapura city. We found that Government Accounting Standards, Internal control system, have significant influence on quality of government financial statements. While the use of information technology does not have a significant effect on quality of government financial statements. This study has an important contribution in finding determinants of the quality of financial statements in Jayapura city government and become an evaluation of future improvements.
Examining Indonesian Accountants’ Dark Triad, Subjective Norm, and Peers’ Behavior in Influencing Their Ethical Intention Norhamida, Hana; Tantri, Sakina; Suryani, Pesi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.527

Abstract

Among the unpleasant human traits that have been introduced by researchers in the psychology literature is the Dark Triad. The Dark Triad are three characteristics that correlate with each other and attract attention in the empirical realm, namely Machiavellianism, Psychopathy and Narcissism (Machiavellianism, Psychopathy, and Narcissism). This study examines the ethical model of accountants in Indonesia. This study aims to investigate the effect of dark triad (which consists of Machiavellianism, narcissism, and psychopathy) and subjective norm toward perceived peers’ behavior and ethical intention. The method used in this study is quantitative method with survey as the data collection method. Using questionnaire, the data of this study were collected from 68 participants. This study used moderated regression analysis to analyze the data. The findings of this study indicate that dark triad does not significantly affect perceived peers’ behavior but significantly affects unethical intention. Meanwhile, subjective norm has a significant effect on perceived peers’ behavior but does not significantly affect unethical intention. This study also reveals that perceived peers’ behavior has a significant influence on unethical intention. This research provides benefits as literature contributor that describes the profile of Indonesian accountants according to personality theory and subjective norms, as well as how personality and subjective norms can shape characters that affect perceptions of unethical behavior, intentions to take unethical actions in decision making.
CEO Power, CEO Founder, CEO Financial Expertise, CEO Ownership, CEO Tenure on Bank Performance in Indonesia Hakim, Luqman; Tantri, Mitsalina
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.570

Abstract

The purpose of this research is to examine the influence of the personal characteristics of the chief executive officer (CEO) on the performance of commercial banks in Indonesia. In addition, it also analyzes the nonlinear relationship of CEO power, CEO founder, CEO financial expertise, CEO ownership, and CEO tenure to bank performance. A balanced panel data approach has been used in this study. In particular, fixed effect estimation techniques were used to examine the relationship between CEO power, CEO founder, CEO financial expertise, CEO ownership, CEO tenure, and bank performance from 2015 to 2021. so that the total amount of data processed is 3,780 data. The writer finds that the professional qualifications of CEOs are in bank performance. In addition, the impact of the CEO's financial expertise and tenure was positive and significant on performance. And the influence of CEO power, CEO founder, and CEO ownership was seen to be negative and not crucial to bank performance. CEO tenure is beneficial for bank performance. Experienced CEO contributes to higher bank performance. The results are robust across various bank performance proxies and control variables. This study provides insight into the policy regulators and policymakers entrusted with appointing CEOs in banks in light of the ongoing regulatory reforms in Indonesia. This study is one of the early studies examining the relationship between CEO power, CEO founding, CEO financial expertise, CEO ownership, CEO tenure, and bank performance from an emerging economy perspective. It also expands on existing studies to consider both state-owned and private banks operating in Indonesia.
Sadaqah Financial Management and Accounting Practices in a Community Niswatin; Nilawaty Yusuf; Ayu Rakhma Wuryandini; Amaliah, Tri Handayani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.593

Abstract

The present work delves into the financial management practice and accounting of sadaqah a association. It relied on an Islamic ethnomethodological approach. The research informants are the administrators and members of the association. The study found that the financial planning, collection, distribution and financial reporting of sadaqah was carried out simultaneously at night every 15th of the month of AD in different locations with a balance policy of less than two hundred and fifty thousand rupiah. Sadaqah collection is carried out in a closed booth and its distribution involves a minimum of two witnesses. study offers the need for the concept of social organizational financial accountability based on Islamic values. The research results also provide input for social organizations in the transparency of financial reporting.
The Effect of Good Governance on The Financial Statements Quality Nirwana; Darmawaty
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.594

Abstract

This study aims to analyze the effect of good governance on the quality of financial reports. This research was carried out in the vertical agency of the Ministry of Agriculture in the South Sulawesi Region using the survey method. The instrument in this study was in the form of a questionnaire. In this study, the sample used is 74 which is a saturated sample from the finance department, commitment making officials, procurement officials and goods managers in each work unit. The method used in this study is quantitative using a simple linear regression analysis tool. In conducting simple linear regression testing, this study uses the help of the SPSS (Statistical Package for the Social Sciences) application version 21. The results of this study indicate that good governance has an effect on the quality of financial reports.
Understanding Financial Leverage: The Effect of Operating Leverage and Financial Leverage on EPS in Property and Real Estate Companies on the Indonesia Stock Exchange Sapiri, Muhtar
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.598

Abstract

This study aims to investigate the impact of operating leverage and financial leverage on earning per share (EPS) in the property and real estate sector of companies listed on the Indonesian Stock Exchange from 2017 to 2019. The results show that operating leverage has a positive and significant effect on EPS, while financial leverage has no significant effect on EPS. Simultaneously, both operating leverage and financial leverage have a positive and significant impact on EPS. The study suggests that investors should pay attention to the EPS of a company before making any investment decisions, as well as consider the use of debt on EPS to avoid potential losses. Additionally, the findings can assist companies in planning their operational funding through operating and financial leverage, and EPS can help maintain shareholders' trust and ensure their continued investment in the company. Thus, companies are advised to use debt wisely and consider EPS as a reference for investors when selecting company stocks.
Shifting From SWOT to SWOC: A Combination of Strategic Planning Theory and Financial Strategy Approaches for Organizational Sustainability Performance Indrasari, Meithiana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.599

Abstract

Plan strategies to manage the organization, ideally using strategic steps in an integrative and holistic approach. Conditions that force the entire organization/company to be able to adapt to influences both from within and from outside, create their patterns in planning strategies to ensure the sustainability of the business process of the organization/company. In this discussion provides an integrated form of strategic planning using the approach of issue management, strategy management and talent management. The issue as an initial trigger for the upheaval is the basis of how the strategy steps are determined. Furthermore, the strategic management approach by changing the old paradigm of threats into challenges (shiftng from SWOT to SWOC) is the first step towards sustainability for the organization/company. In the last part, using the talent management approach to bring new talents to face the new normal era.
Disclosure of Corporate Social Responsibility on Firm Value Trough Financial Performance Akal, Andi Tenri Uleng; Gaffar, Samsu; R, Masmarulan; Basir, Muhammad; Mashuddin, Nurwahidah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.605

Abstract

This study aims to analyze corporate social responsibility disclosure to companies with financial performance as an intervening variable. This research is a quantitative research type. We conducted this study on the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange involving 13 companies. The type of data is secondary in the company's annual financial report. For data analysis using descriptive statistical techniques, classical assumption test, and multiple linear regression. The results of this study indicate that CSR disclosure has a negative and insignificant effect on firm value. At the same time, CSR disclosure negatively and significantly impacts financial performance. Based on the path analysis method, corporate social responsibility disclosure cannot affect company value and financial performance. We suggest that companies consistently implement CSR even though it does not affect company value because companies still have to manage the impacts that arise.

Page 1 of 4 | Total Record : 39

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