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.
Articles
363 Documents
<![CDATA[Does Family Environment Moderate The Effect of Financial Literacy, Attitudes and Motivation on Investment Interest ]]>
<![CDATA[Yuniningsih Yuniningsih]]>;
<![CDATA[Bowo Santoso]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v3i2.261
<![CDATA[Investment interest is the desire to invest, which is followed by a lot of information seeking. Everyone, including a lecturer, may be interested in investing in any form, either real assets or financial assets. Investments are made to obtain a benefit in the future. This research aims to determine how a lecturer's behavior in fostering interest in investing in financial assets, especially stocks, considers the factors that influence it. Participants in this study were lecturers in Surabaya who were certified lecturers and were permanent lecturers at public and private universities. This study uses three exogenous latent variables consisting of financial literacy, attitude, and motivation. One endogenous latent variable, namely investment interest and one moderating variable, namely family. Of the five variables used measured by a total of 21 indicators. The participants in this study were 103 participants. The participants in this study were 103 participants. This study indicates that the variables of financial literacy and motivation have a significant influence on the interest in investing in financial assets. This study suggests that financial literacy and inspiration variables have a considerable impact on the interest in investing in financial assets.]]>
<![CDATA[Does CSRD and GCG moderate the effect of Financial Performance on Stock Return? ]]>
<![CDATA[Nurfadila Nurfadila]]>;
<![CDATA[Sukmayanti Sukmayanti]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v3i2.262
<![CDATA[The purpose of this study is to examine and analyze the effect of financial performance on stock returns with good corporate governance and disclosure of corporate social responsibility as moderating variables in plantation companies listed on the Indonesia Stock Exchange (BEI) 2017-2019 period. They determined the sample in this study using a purposive sampling method to obtain 12 companies following the criteria of a predetermined model, data collection techniques in research using documentation studies by analyzing financial reports and sustainability reports of research samples. This study uses a quantitative approach with moderated regression analysis to test good corporate governance and disclosure of social responsibility in mediating the effect of financial performance on stock returns. The measurement of financial performance uses financial ratios, namely return on equity. The test results show that economic performance has a positive and significant effect on stock returns. Institutional ownership and CSR disclosure can moderate the impact of financial performance on stock returns. The proportion of independent commissioners, managerial ownership, and audit committee cannot moderate stock returns' financial performance.]]>
<![CDATA[Effect of Cash Flow and Corporate Social Responsibility Disclosure on Firm Value ]]>
<![CDATA[Jannati Tangngisalu]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v3i2.263
<![CDATA[This study examines and analyzes the effect of cash flow and corporate social responsibility disclosure on firm value. The main difference between this study and previous research is that cash flow and corporate social responsibility are collectively used as the class's independent variables with the dependent variable firm value. This research uses quantitative methods with an associative form. The research population is all banking companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample using a purposive sampling technique so that 33 companies were selected according to the sample determination criteria with a sample size of 99 examples analyzed using the multiple regression analysis models. The results showed that the cash flow variable had a positive and significant effect on firm value and corporate social responsibility disclosure also had a positive impact on firm value. This implies that investors see how flexible the company's cash flow can be used to finance the company's operational activities and increase investment, which impacts improving the welfare of shareholders. Corporate social responsibility disclosure shows that sustainability signals and increased corporate prosperity depend on the economic dimension and depend on social and environmental dimensions.]]>
<![CDATA[Can work experience and auditor independence improve the quality of audit opinion? ]]>
<![CDATA[Mappamiring Mappamiring]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v3i2.264
<![CDATA[This study aims to determine the current condition of the audit opinion at the public accounting firm in Makassar and the effect of audit experience and independence on audit opinion at the general accounting firm in Makassar. The method used is the multiple linear regression method. This research also uses validity and reality tests, T-test (partial), F test (simultaneous), correlation coefficient test (r), determination coefficient (r2). From the results of hypothesis testing, it has been proven that work experience and independence have a significant effect on audit opinion at the public accounting firm in the city of Makassar. Audit experience plays a significant role in increasing the audit opinion. The assumption is that the higher the Auditor's knowledge, the opinion's quality will also increase the statement. Independence plays a significant role in increasing audit opinion because when various interests and interventions do not influence the Auditor, the quality of the Auditor's opinion will be increasingly objective.]]>
<![CDATA[Effect of Earning Asset Quality and Non-Performing Loans on Capital Adequacy Level ]]>
<![CDATA[Yusriadi Hala]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v3i2.265
<![CDATA[This study aims to examine and analyze the effect of the quality of productive assets and non-performing loans on the level of capital adequacy. This research uses quantitative methods with an associative form. The research population is all banking companies listed on the Indonesia Stock Exchange for the period 2012-2019. Determination of the sample using purposive sampling technique focused on criteria for state-owned banks. Four companies were selected with a total sample size of 32 pieces analyzed using the multiple regression analysis models. The results showed that the variable of earning asset quality had a negative and significant effect on the level of capital adequacy of state-owned banks and non-performing loans had a negative and insignificant impact on the level of capital adequacy of state-owned banks. According to internal and external banking conditions, banking management manages to earn assets prudently by mitigating risks, as reflected in the significant growth in earnings values during the study period. Risk mitigation under operational principles is reflected in the NPL's small amount during the study period, indicating that the management has complied with the NPL value threshold required by the regulator. Professionally managed bank productive assets will lead to maximum profits and reduce unnecessary burdens so that the combination of the two will maintain the bank's capital adequacy level.]]>
<![CDATA[Implementation of Total Quality Management and Leadership on Islamic Banking Financial Performance ]]>
<![CDATA[Edy Jumady]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v3i2.266
<![CDATA[The goal of this study is to examine the influence of overall quality management and leadership on the financial performance of Islamic banks in Makassar Region. The analysis is quantitative. The population of this research is a permanent staff member of Islamic banks, with as many as 298 workers. The sampling method used simple random sampling and a sample of 75 respondents was collected. Collection of data using a questionnaire. The data analysis methodology used multiple linear regression analyses. Study findings at a 5% level of relevance show that overall quality management and governance have a positive and important impact on financial performance. These findings clarify that the implementation of holistic quality control must concentrate on consumers, performance development, education and training, and employee engagement and empowerment. It is important to include front-line workers in decision-making at their workplaces, as they are the key actors in the development of successful results. Leaders or administrators have been in a position to defend subordinates. They have been shown to be able to increase productivity efficiency in such a way that all the work and goals given have been accomplished in compliance with the wishes of the organization.]]>
<![CDATA[Discovering Intellectual Capital through Photos ]]>
<![CDATA[Intan Pratiwi]]>;
<![CDATA[Ani Wilujeng Suryani]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v4i2.267
<![CDATA[Intellectual Capital (IC) is an intangible asset that is important for a company to increase value. However, only a few reports IC because IC reporting is not mandatory, although this information is essential for stakeholders' decision making. This study aims to investigate the disclosure of IC through photos in annual reports and to analyze the purpose of using these photos. This research is different from prior studies by using data in the form of images depicting IC in annual reports. This mixed methods research used a visual content analysis approach within a frame of impression management theory to analyze the intent of using photos, followed by a statistical differential test. This study used 2360 photos contained in 38 annual reports of service companies. This study found a narcissistic leader tendency and the existence of the glass ceiling phenomenon. In addition, human capital was the most frequently disclosed IC component. The impression management carried out by the company was also found through the specific and non-specific photos displayed. This research is expected to be used as a reference for the development of future accounting research. In addition, this research is also expected to provide an understanding of the use of photos in representing reality in annual reports so that it could be helpful in stakeholders' decision-making,]]>
<![CDATA[The Impact of Corporate Reputation on the Cost of Equity as Mediated by Earnings Quality ]]>
<![CDATA[Ana Mardiana]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v4i2.268
<![CDATA[A good corporate reputation is essential for a company because it can create value and an intangible asset that makes it difficult for competitors to replicate. This study investigates the effect of company reputation on the cost of equity through earnings quality as an intervening variable. The Corporate Image Index measures the reputation of the company in this study. The cost of equity is measured using the Ohlson method. Modified Jones measures earnings quality as an intervening variable. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange and the Corporate Image Index from 2016 to 2018. The sample selection was carried out using the purposive sampling method, with a total sample of 189 companies. This research uses a path analysis method with the help of SPSS version 23 software. The theory used in this research is agency theory. Based on this study's statistical results, the company's reputation does not have a significant effect on earnings quality but has a negative and significant effect on the cost of equity. This study also shows that earnings quality has a negative and significant effect on the cost of equity. In addition, the results of the Sobel test show that earnings quality does not mediate the relationship between company reputation and cost of equity.]]>
<![CDATA[Accountability and Transparency in Financial Management of Village Fund Allocations in Achieving Good Governance ]]>
<![CDATA[Bakhtiar Bakhtiar]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v4i2.269
<![CDATA[The Purpose of the research objective is to provide insight that can determine the management of village fund allocations (ADD) through the principles of good accountability and transparency. The type of research used is qualitative data, namely data expressed in the form of words, sentences, and documents or archives regarding the management of village fund allocations regarding accountability and transparency in realizing good governance in Tanete Village Tompobulu District, Gowa Regency. Sources of data used are primary data and secondary data. The data analysis method used in this research is descriptive analysis in written and spoken words that can be observed in words, sentences or pictures, and data. The results of this study are the supervision of ADD financial management carried out by the BPD as a supervisor whose function is to set village regulations, and the village head has carried out his duties well. The BPD's supervision of ADD financial management has been carried out as much as possible, marked by the development of village infrastructure sourced from ADD.]]>
<![CDATA[The Effect of Liquidity, Leverage and Profitability on the Tax Aggressiveness of Manufacturing Companies ]]>
<![CDATA[Lambok DR Tampubolon]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v4i2.270
<![CDATA[This research examines the impact of liquidity, leverage, and profitability on tax aggressiveness in manufacturing firms listed on the Indonesia Stock Exchange from 2017 to 2019. This analysis aims to collect empirical evidence on the effect of liquidity, leverage, and profitability on tax aggressiveness. The multiple linear regression process involves independent variables such as liquidity, debt, profitability, and the dependent variable tax aggressiveness. A purposive sampling procedure with unique parameters is used to assess the sample. According to this report's findings, liquidity and debt have little impact on tax aggressiveness, but profitability does]]>
