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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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Stock Selection dan Market Timing Ability Reksa Dana Syariah Saham di Indonesia (RETRACT) Fadiyah Hani Sabila; Citra Sumakdilaga; Indri Yuliafitri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2019): Maret
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v2i1.189

Abstract

Artikel ini kami tarik kembali karena kami menemukan bahwa artikel ini telah dikirim di jurnal yang berbeda disaat yang bersamaan dan telah publish di Jurnal lain dengan link : https://ojs.unsulbar.ac.id/index.php/jepa/article/view/275 Kami menyadari bahwa publikasi ini adalah kesalahan tim editorial jurnal kami dimasa lampau.
Analisis faktor-faktor yang mempengaruhi audit judgement Wenny Anggeresia Ginting; Munawarah Munawarah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2019): Maret
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v2i1.190

Abstract

Tujuan penelitian adalah untuk menguji dan menganalisis pengaruh pengetahuan auditor, kompleksitas tugas dan skeptisme profesional terhadap audit judgment pada KAP di Medan. Populasi yang digunakan dalam penelitian ini adalah 22 Kantor Akuntan Publik yang terdaftar di IAPI. Sampel yang digunakan adalah 80 auditor. Metode analisis data menggunakan analisis regresi linear berganda. Hasil penelitian sekaligus menjadi kesimpulan penelitian ini adalah secara simultan variable tekanan ketaatan, kompleksitas tugas dan skeptisme profesional berpengaruh signifikan terhadap audit judgement pada KAP di wilayah Medan. Secara parsial pengetahuan auditor dan Kompleksitas tugas berpengaruh negatif dan signifikan terhadap Audit Judgement pada KAP di Medan sedangkan Skeptisme profesional berpengaruh positif dan signifikan terhadap Audit judgement pada KAP di Medan
Causality of Credit Distribution in Indonesian Banking Mustafa, Mustafa; Nurjaya, Muhammad; Fachmi, Muhammad
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): 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.v5i1.192

Abstract

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).
Relationship between Intellectual Capital and Corporate Profitability Jannati Tangngisalu
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): 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.v5i1.211

Abstract

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.
Effect of Internal Audit and Accounting Information System on the Effectiveness of Internal Control Marwah Yusuf; Lusiana Kanji
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): 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.v3i2.222

Abstract

This study aims to examine and analyze the effect of internal audit and accounting information systems on the automotive trading company PT. Kars Inti Amanah provides a perspective for the management of similar companies about internal audit and accounting information systems' power to increase internal control effectiveness. The population in this study were all employees of PT. Kars Inti Amanah, amounting to 67 people, were then sampled using a simple random sampling technique so that 40 samples were selected; this study uses a quantitative approach with descriptive statistical analysis to map the value of respondents' answers and multiple lien regression analysis to examine the influence between internal audit variables and accounting information systems on the effectiveness of internal control. The descriptive statistical analysis results show the overall value of the products that internal audit and accounting information systems have a positive and significant effect on the effectiveness of internal control at PT. Kars Inti Amanah.
Profitability, Company Size, Financial Leverage, and Dividend Payout Ratio Influencing Income Smoothing Practices Anita Wulan Natasari Sukarno Putri; Novrida Qudsi Lutfillah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): 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.v3i2.250

Abstract

This study examines and analyzes the effect of profitability, company size, financial leverage, and dividend payout ratio on income smoothing practices. The population used in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. This study uses secondary data with a sample of 10 companies selected by purposive sampling method. Data analysis was performed using statistics with SPSS 21 tools. Based on the data analysis results using the t-test, it was known that partially profitability, company size, financial leverage, and dividend payout ratio did not significantly affect income smoothing practices. Based on the results of data analysis using the F test, it is known that simultaneously profitability, company size, financial leverage, and dividend payout ratio do not have a significant effect on income smoothing practices.
Accounting Earning Response Coefficient: Synthesis of Earning Responses Ratna Wijayanti Daniar Paramita
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): 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.v3i2.252

Abstract

The research objective was to compare the value of the Earnings Response Coefficient (ERC) with the Accounting Earnings Response Coefficient (AERC). Research on earnings response has been carried out with mixed results using the Earnings Response coefficient. Several researchers provide arguments and highlight the weaknesses of the ERC measure used to measure earnings quality. This study suspects that the size of the ERC may be different if cash flows are applied and not only earnings based on historical cost or accrual principles. The synthesis process is carried out to generate new concepts and then comparisons will be made of the ERC and AERC results. The study was conducted on 69 companies listed on the Indonesia Stock Exchange in 2014-2017. The results of the different test results for the ERC and AERC values on the Paired Sample Test value are significant (0.000), which means that the value obtained by adding CFO to the AERC equation is different from the ERC concept. These results indicate that the earnings quality resulting from the AERC regression by adding the CFO value to the AERC equation is the earnings quality after being corrected by CFO, so that the AERC value reflects the real earnings quality.
Altruistic Value Reflection Company Policy and Strategy: Finding Local Wisdom and the Meaning of CSR Darwis Said; Asriani Junaid
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): 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.v3i2.253

Abstract

This research focuses on exploring the values in company activities that can be justified as a form or model for implementing corporate social responsibility (CSR). Data collection was carried out through interviews, field observations, and literature studies. While data analysis was carried out using an ethnomethodological approach. This study indicates that incorporating business practices, through the organizational structure model and several CSR strategies and policies reflect the existence of altruistic values , which are a form or model of CSR implementation. This can be seen in an organizational structure with the Town Service Department, External Relations Department, and Environmental, Health, and Safety Department (EHS). Activities and corporate culture that have a holistic dimension are guided by a vision, concern, jointness (in responding to and overcoming problems), and always learning and taking advantage of every accident. The results of this study indicate a meeting point between business interests and socio-environmental interests. There is a process of transforming knowledge of the company's sand culture on the behavior and way of thinking of the company's people.
The Analysis of Wealth Structure and Firm Size on Firm Value of Food and Beverage Ilyas Lamuda; Maysyar Yusuf; Meimoon Ibrahim
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): 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.v3i2.254

Abstract

This study aims to analyze the effect of wealth structure and company size on company value in the food and beverage sector to maximize the wealth structure and company size to support firm value. This research is a causal associative study with multiple linear regression analysis methods. The determination of the sample in the study used data from companies in the food and beverage sector listed on the IDX for the 2015-2019 period with a purposive sampling technique. The results show that the wealth structure has a positive and significant effect on firm value, this is because the food and beverage sector companies are a type of company that has a high earning value of productive assets, so they tend to seek internal funding, this gives a signal to investors that the company will maximize company profits for them by not adding to the financing burden of the financial burden of debt later, the characteristics of the food and beverage industry that require large capital and operational experience cause company size to have a positive and significant effect on firm value.
Factors Affect Budget Absorption In Government Institutions of South Sulawesi Darwis Lannai; Asbi Amin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): 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.v3i2.255

Abstract

The purpose of this study was to analyze and study the effect of financial regulations, budget absorption, apparatus competence, bureaucratic environment, and organizational commitment to budget absorption by the South Sulawesi Provincial Government to be able to provide input for the policies of the South Sulawesi Provincial Government in maximizing budget absorption. This study's population was all employees of the South Sulawesi Provincial Government. They determined the sample using the technique Judgment Sampling by selecting 2 State Civil Servants represented by the Head of the regional apparatus organization Office as the Budget User Authority and Commitment Making Official at each Provincial Office. South Sulawesi so that a total of 54 samples were obtained. This study uses a quantitative approach with multiple regression analysis methods. The study results state that financial regulation, budget absorption, competence, bureaucratic environment, and organizational commitment have a positive and significant effect on budget absorption. This result implies that the community's interests always guide the South Sulawesi Provincial Government in every action and activity as principles in the planning and implementation process budgeting.

Page 6 of 37 | Total Record : 363

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