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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 363 Documents
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The Effect of Role Conflict, Role Ambiguity and Ethical Sensitivity on Auditor Performance with Intellectual Intelligence as a Moderating Variable Sangkala, Masnawaty; Hasan, Muhammad; Rum, Muh.
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): 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.v7i1.758

Abstract

This study aims to analyze the effect of role conflict, role ambiguity, and ethical sensitivity on auditor performance and intellectual intelligence as a moderating variable on the relationship between these factors and auditor performance. Data were collected from 200 respondents who were auditors at the Makassar City BPKP Office using a questionnaire. The data analysis technique used is multiple regression with a moderated regression analysis (MRA) approach. The results showed that role conflict and role ambiguity have a significant negative effect on auditor performance, while ethical sensitivity has a significant positive effect on their performance. In addition, intellectual intelligence moderates the relationship between role conflict and auditor performance so that the higher the intellectual intelligence of an auditor, the negative impact of role conflict on his performance will be reduced. However, intellectual intelligence does not moderate the relationship between role ambiguity and performance.
The Influence of Dividend Policy, Liquidity, Company Size, and Company Growth on Debt Policy in Manufacturing Companies Listed on the Indonesian Stock Exchange (BEI) Elisabeth, Cherly
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): 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.v7i1.760

Abstract

This study aims to determine the effect of Dividend policy, Liquidity, Company Growth, and Company Size on Debt Policy in Manufacturing Companies listed on the IDX (Indonesia Stock Exchange). This research method used is quantitative method. This research is secondary data whose data is quantitative. Quantitative data in this study were obtained from the annual financial statements of each company and the Indonesian Capital Market Directory (ICMD) during the research period obtained from www.idx.co.id. The results of this study based on the analysis show that Dividend Policy has a positive and significant effect on debt policy in Manufacturing Companies listed on the IDX. Liquidity has a positive and significant effect on debt policy in Manufacturing Companies listed on the IDX. Company size has a negative and significant effect on debt policy in Manufacturing Companies listed on the IDX. Company Growth has a negative and significant effect on debt policy in Manufacturing Companies listed on the IDX.
The Effect of Good Corporate Governance on Company Performance with Corporate Social Responsibility as a Moderating Variable Ahmad, Ibrahim; Amril, Amril; Yasen, Syahruddin; Machmud, Mulyana; Khalik, Abdul
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): 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.v7i1.761

Abstract

The purpose of this study was to determine the effect of Good Corporate Governance on Company Performance with Corporate Social Responsibility as a Moderating Variable. This research is an Empirical Study of Manufacturing Companies Listed on the IDX for the 2017-2022 Period. The method used in this research is quantitative method. Empirical analysis can involve collecting company financial data, including Good Corporate Governance practices that may be measured by certain methods (such as accruals or other qualitative methods), as well as Company Performance data that can be calculated and Corporate Social Responsibility data as a Moderating Variable. After the data is collected, statistical analysis such as linear regression may be used to test the relationship between Good Corporate Governance variables on Company Performance With Corporate Social Responsibility As A Moderating Variable. The results of this study indicate that Good Corporate Governance practices have a negative effect on financial performance, Corporate Social Responsibility has a positive effect on financial performance, simultas Good Corporate Governance and Corporate Social Responsibility have a significant effect on financial performance.
Examining several factors that influence corporate social responsibility disclosure Gaffar, Samsu; Akal, Andi Tenri Uleng; Sarnawiah, Sarnawiah; Nur, Kherayani; Rahmawati, A.; Nurwana, Nurwana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): 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.v7i1.762

Abstract

This study aims to analyze the impact of Company Size, Profitability, and Foreign Ownership on Corporate Social Responsibility (CSR) Disclosure in mining companies listed on the Stock Exchange. Specifically, it aims to determine whether these factors significantly influence CSR disclosure. This study utilizes secondary data from the financial statements of mining companies listed on the IDX. Multiple linear regression analysis assesses the relationship between Company Size, Profitability, Foreign Ownership, and CSR Disclosure. The analysis aims to establish these factors' individual and combined effects on CSR disclosure in the mining industry. This study's findings indicate that the company's size positively influences CSR disclosure. Larger companies tend to exhibit higher levels of CSR disclosure. Additionally, profitability positively and significantly impacts CSR disclosure, suggesting that more profitable mining companies tend to disclose more about their social responsibility initiatives. The results also demonstrate that the ownership of foreign shares owned by the company positively influences CSR disclosure. As the ownership of foreign shares increases, the level of CSR disclosure also increases. Furthermore, the study concludes that when considering Company Size, Profitability, and Foreign Ownership, they collectively positively and significantly affect corporate social responsibility. This study contributes to the existing literature by examining the impact of Company Size, Profitability, and Foreign Ownership on CSR Disclosure, specifically in the mining sector. The findings provide insights into the factors that affect the extent of CSR disclosure, which can help mining companies and stakeholders enhance their understanding and awareness of social responsibility practices within the industry.
The Impact of Service Excellence on Customer Satisfaction in Tax Service Offices: A Systematic Literature Review Hardini, Resti; Digdowiseiso, Kumba
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.765

Abstract

The principle of customer satisfaction becomes very relevant in tax agencies, where good service can create a positive experience for taxpayers. This research aims to determine how the implementation of Service Excellence at the Tax Service Office influences customer perception and satisfaction and to choose the positive impact of Service Excellence on interactions between tax officers and taxpayers on the level of customer satisfaction at the Tax Service Office. The structure of this research literature review reflects the systematic approach applied in conducting a literature review to support understanding the impact of Service Excellence on customer satisfaction at the Tax Service Office. This research shows that implementing Service Excellence at the Tax Service Office provides better service and creates better relationships between tax institutions and taxpayers. If applied consistently, these principles can sustainably impact customer satisfaction, taxpayer compliance, and the image of tax institutions in society.
Optimizing Auditor Performance : Examining the Mediating Role of Communication in the Work Environment Indrastuti, Sri; Mardianty, Desy; Hasan, Hazwari; Nugroho, Gilang
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): 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.v7i1.766

Abstract

This research has high significance in the context of operational efficiency and effectiveness of the Riau Province Inspectorate Office as well as improving employee performance. There is a lack of research regarding the role of communication, so researchers explore it further through a deeper understanding of the interaction between communication and the work environment and provide valuable insights for management to improve internal communication strategies, manage the work environment, and design policies that support the performance of auditor employees. This research approach is quantitative, with sampling using a cluster random sampling technique involving 121 auditor respondents. Data analysis was carried out using SEM with SMART PLS 4 processing. Research findings suggest that the work environment influences auditor performance and communication contributes as mediation, which strengthens the influence of the work environment on auditor performance. In conclusion, communication plays a role in mediating the influence of the work environment on the performance of auditors at the Riau Province Inspectorate Office. Thus, these findings can be used as a basis for developing more effective management strategies by prioritizing the role of communication in improving the quality of auditor performance.
Unveiling the Symphony of Economic Policies on Corporate Financial Performance: A Quantitative Revelation through SMARTPLS Analysis Hapsari, Ambar Tri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): 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.v7i1.769

Abstract

This research investigates the influence of economic stimulus policy, fiscal policy, and the solvency risk of companies on their financial performance. Utilizing a quantitative approach, the study adopts regression analysis through SMARTPLS to analyze the data. Primary data for the variables - impact of economic stimulus policy, solvency risk of companies, and fiscal policy - were gathered, along with secondary data over a five-year period pertaining to the financial performance variable. The dataset was derived from 26 manufacturing companies listed on the Indonesia Stock Exchange (BEI). The findings reveal that both economic stimulus policy and fiscal policy exert a positive and significant effect on financial performance. In contrast, the solvency risk of companies does not exhibit a significant impact. This outcome suggests that while macroeconomic policies facilitate an environment conducive to financial growth, the internal risk management and financial structuring of a company play a critical role in leveraging these external benefits. The study underscores the importance of strategic internal management and effective risk mitigation practices in enhancing and sustaining financial performance amidst varying economic policies.
Service Quality and Organizational Culture on Taxpayer Compliance Jumawan, Jumawan; Supardi, Supardi; Yulianah, Yulianah; Achmad, Willya
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): 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.v7i1.771

Abstract

This research analyzes the influence of service quality and organizational culture on taxpayer compliance. The research approach used is quantitative research using survey methods. The data collection technique used in this research was a Likert scale questionnaire. The research sample comprised 100 taxpayer respondents at the Sumedang Regency Primary Tax Service Office. The research results show that service quality and organizational culture partially and simultaneously influence taxpayer compliance. This research contributes to understanding the factors influencing taxpayer compliance, especially regarding service quality and organizational culture. The results of this research can be used as a basis for increasing taxpayer compliance through improving service quality and developing a conducive organizational culture.
Implementation of Human Resources Management in Efforts to Improve the Performance of Tax Instructors Yakin, Ipa Hafsiah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): 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.v7i1.773

Abstract

This research aims to investigate and analyze the implementation of human resource management (HR) to improve the performance of tax instructors at the Directorate General of Taxes. HR management is essential in creating a work environment that supports employee productivity and motivation, especially in the tax sector. This research uses a qualitative approach with descriptive methods. The research results show that effective implementation of Human Resources Management (HRM) at the Directorate General of Taxes (DJP) has positively impacted the performance of Tax Instructors. Skills development strategies, reward and recognition systems, communication facilitation, and technology integration have formed a supportive and dynamic work environment. Tax Counselors, as the main link between tax regulations and public understanding, can provide more effective counseling services. Apart from that, the policy of balancing work and personal life also contributes to the welfare of Tax Instructors. Thus, the research results confirm that HRM encourages increased individual performance and creates a solid foundation for achieving broader and sustainable tax education goals.
Optimizing Tax Apparatus Performance Management in Implementing a Modern Tax Administration System Paroli, Paroli
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): 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.v6i2.774

Abstract

Taxes play a vital role in overseeing state finances, and enhancing the performance management of tax officials is essential for achieving the efficiency and long-term viability of the tax system. This research aims to examine and determine the most effective approaches to managing the performance of the tax apparatus, particularly in implementing a contemporary tax administration system. This study employs a qualitative methodology utilizing descriptive techniques. The research findings indicate that implementing tax administration reform in Indonesia, mainly through using advanced information and communication technology such as e-registration, e-filing, and e-billing, has resulted in a favorable outcome by enhancing efficiency, responsiveness, and transparency in tax management. These measures facilitate endeavors to enhance taxpayer adherence and bolster tax revenues. In addition, enhancing the performance management of the Tax Apparatus, particularly Account Representatives, in implementing a contemporary tax administration system entail employing crucial tactics such as ongoing training, utilization of specific performance metrics, and integration of information technology such as CRM. Providing rewards and professional growth chances for strong performance can enhance motivation while implementing open feedback methods and constant review can serve as a foundation for improvement. Cultivating interpersonal skills is equally crucial for enhancing connections with taxpayers. Continuous monitoring ensures that performance management techniques stay up-to-date and adaptable to changes in the tax environment. This helps achieve optimal tax revenue goals and enhances taxpayer compliance within the framework of modern tax administration.

Page 19 of 37 | Total Record : 363

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