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[Effect of Liquidity, Profitability, Firm Size on Firm Value with Capital Structure as Intervening Variable ]]>
<![CDATA[Andini Nurwulandari]]>
<![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.v4i2.271
<![CDATA[The purpose of this study is to analyze and obtain empirical evidence of the effect of liquidity, profitability, firm size on firm value with capital structure as an intervening variable. The population in this study were manufacturing companies in the primary industry and chemical subsectors listed on the Indonesia Stock Exchange for 2014-2019, with a sample size of 19 companies and using the purposive sampling method. Furthermore, the data were collected quantitatively using multiple regression using the SmartPLS v.3.2.8. This study indicates that liquidity, profitability, and firm size directly have a negative and significant effect on capital structure; liquidity directly has a negative and insignificant influence on firm value. Profitability and firm size directly have a positive and not significant impact on firm value. Capital structure has a negative and significant effect directly. And then, the capital structure can mediate the effect of liquidity, profitability, company size on company value.]]>
<![CDATA[The Role of Company Age in Moderating Stock Return of Food and Beverage Companies ]]>
<![CDATA[Andi Basru Wawo]]>
<![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.v4i2.272
<![CDATA[The purpose of this research is to determine the factors that influence the return of shares in food and beverage firms listed on the IDX from 2016 to 2019. Purposive sampling is utilized by as many as 12 companies in the sample selection procedure. Multiple regression analysis and moderation regression analysis were used to analyze the data, with the spss application version 16 for Windows being used. This study revealed that Return on Assets (ROA) had a positive and significant effect on stock returns. In contrast, Net Profit Margin (NPM) and Current Ratio (CR) did not affect stock returns. The age of the company does not affect the effect of Return on Assets (ROA), Net Profit Margin (NPM), and Current Ratio (CR) on stock returns.]]>
<![CDATA[Audit Experience, Work Expense, and Professional Skepticism on Auditor's Ability in Detecting Lack ]]>
<![CDATA[Agus Bandiyono]]>
<![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.v4i2.273
<![CDATA[Various causes of fraud in Indonesia, especially in the government sector, have decreased public trust in the government. This study aims to test empirically the effect of professional skepticism, workload, and audit experience on the ability of internal auditors to detect fraud. The object of this research is the role of auditors at the Inspectorate General of the Ministry of Finance concerning implementing their duties in detecting fraud. The selection of this object was based on the consideration that the auditors there had knowledge and experience regarding internal audits and were interested in disclosing and detecting fraud cases in the Ministry of Finance. In this study, researchers distributed 100 questionnaires from a total population of 285 auditors at the Inspectorate General of the Ministry of Finance. The analysis concluded that the audit experience has a positive but insignificant effect on the ability of internal auditors to detect fraud. The workload has a positive but not significant effect on the ability of internal auditors to detect fraud. Besides, there is a positive and very significant effect of professional skepticism on the ability of internal auditors to detect fraud.]]>
<![CDATA[Supervision of Independent Commissioners and Audit Committee on Earnings Management Practices ]]>
<![CDATA[Supardi Supardi]]>
<![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.v4i2.274
<![CDATA[This study examines the supervision of independent commissioners, audit committees, and Control Social Responsibility (CSR) disclosures on Earning Management (EM) practices in banking companies listed on the Indonesia Stock Exchange for the financial year ending December 31, 2015, to 2017. used in this study is the difference between discretionary Realized Security Gain or Loss (RSGL) and discretionary Loan Loss Provision (LLP). Data were obtained using the purposive sampling method, and data were obtained from both the IDX and the websites of each bank. The research hypotheses were tested with ordinary least squares. The results show that CSR does not affect EM. The results also show that the supervision of independent commissioners has a significant negative effect on EM and the audit committee has no effect on EM. This research is expected to contribute to the existing literature by complementing and enriching the findings of the influence of independent commissioners on earnings management.]]>
<![CDATA[Experimental Study: Financial Literacy and Financial Efficacy of Interest in Investing ]]>
<![CDATA[Zainuddin Zainuddin]]>
<![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.v4i2.275
<![CDATA[This research was conducted to determine students' level of literacy and financial efficacy on their interest in investing in the capital market using a quantitative method with experimental research. The treatment in this study is the socialization of the capital market with material related to an overview of investment in the Indonesian capital market, explanation of stocks and stock trading mechanisms, explanation of investor identity cards, and explanation of opening a stock account. This research was conducted at universities in Ternate City that already have the Indonesia Stock Exchange Gallery with a sample of students who have passed intermediate financial accounting courses and have learned basic investment knowledge. The contribution of this research is to provide capital market socialization to students so that they have an interest in investing in the capital market by knowing the basics of financial literacy and efficacy. This research design is quantitative research conducted on students in North Maluku with a total sample of 150 respondents. The data were obtained through experimental tests through research questionnaires, separating the control class from the experimental class and providing the capital market socialization treatment to the experimental class. The data analysis method used is the independent sample t-test, with the Mann Whitney test. The results showed that 1). There is no significant difference in the mean score of student financial literacy in the control and experimental classes; 2). There is a significant difference in the average value of Student Financial Efficacy in the control and experimental classes; 3). There is a significant difference in the average value of student interest in investing in the capital market in the control and experimental classes.]]>
<![CDATA[Deteksi Kecurangan Laporan Keuangan Oleh Kantor Akuntan Publik ]]>
<![CDATA[Wahyuni Wahyuni]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2019): Maret ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v2i1.276
<![CDATA[Penelitian ini bertujuan untuk menganalisis deteksi kecurangan laporan keuangan oleh kantor akuntan public (KAP) di kota Makassar. Penelitian dilakukan pada Kantor Akuntan Public (KAP) di Kota Makassar yang terdiri atas 7 Kantor Akuntan Publik, 25 orang auditor. Metode pengujian/analisis data dengan menggunakan deskriptif kualitatif. Berdasarkan analisis data yang diperolehdari informan, dapat diketahui bahwa kecurangan yang dilakukan oleh pihak klien bisa timbul karena lemahnya pengendalian internal perusahaan, tekanan pemimpin terhadap pihak manajemen dalam penyajian laporan keuangan, kurangnya pihak manajemen dalam mengetahui metode atau aturan dalam menyusun laporan keuangan atau disebut kurangnya pemahaman dalam menilai arti materialitas, dan akibatnya mereka akan tidak konsisten dalam penyajian laporan keuangan sehingga akan memicu terjadinya kecurangan dalam penyajian laporan keuangan.]]>
<![CDATA[Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction ]]>
<![CDATA[Muhammad Akob]]>;
<![CDATA[Rezki Arianty Akob]]>;
<![CDATA[Gazali Amin]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.311
<![CDATA[The purpose of this study is to analyze Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction at the Office of the Wajo Samsat Revenue Technical Implementation Unit. This study uses a quantitative approach (Quantitative approach), performs data analysis procedures with statistical equipment and aims to test hypotheses. Between one variable and another or how a variable affects other variables through hypothesis testing. This data is directly obtained from field research through direct observation of the object to be studied through data collection techniques in the form of interviews, questionnaires, and observations. In this study, the population selected were all 4-wheeled vehicle taxpayers in Samsat, Wajo district. Based on the data that has been collected and hypothesis testing with Smartpls. The results showed that Islamic service ethics had a positive and significant effect on service quality. Organizational culture has a negative and significant effect on service quality. Islamic service ethics have a positive and significant effect on taxpayer satisfaction. Organizational culture has a negative and significant effect on taxpayer satisfaction. Service quality has a positive and significant effect on taxpayer satisfaction. Islamic service ethics have a positive and significant effect on taxpayer satisfaction through service quality. Organizational culture has a negative and significant effect on taxpayer satisfaction through service quality.]]>
<![CDATA[The Role of Financial Performance as a Mediator Between Good Corporate Governance and Firm Value ]]>
<![CDATA[Siti Aisyah]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.312
<![CDATA[This study examines and analyzes the effect of good corporate governance on the value of banking companies with financial performance as an intervening variable listed on the Indonesia Stock Exchange. The population in this study is the entire banking industry listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling technique, namely the determination of the sample based on specific criteria. Based on the established standards, the number of samples obtained is 11 companies. The source of this research data is secondary data, in the form of annual reports of companies and good corporate governance (GCG) for the period 2018–202044444, which were obtained through the official websites of the Indonesia Stock Exchange (IDX) and the official websites of the various companies that were the research sample. The data collection technique is done by documentation. The data obtained will be analyzed by descriptive statistical analysis and using the Partial Least Square (PLS) approach. The results showed that good corporate governance negatively and significantly affects firm value. Meanwhile, good corporate governance positively and substantially affects financial performance. Meanwhile, economic performance has a positive and significant effect on firm value; good corporate governance has a positive and significant effect on firm value through financial performance]]>
<![CDATA[Effectiveness Government Budgeting Preparation for Regional Development Post COVID-19: Evidence from South Sulawesi Province, Indonesia ]]>
<![CDATA[Andi Nurmalasari]]>;
<![CDATA[Sylvia Sylvia]]>;
<![CDATA[M. Salim Sultan]]>
<![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.v5i2.323
<![CDATA[This study aims to analyze the effect of regional apparatus coordination and human resource capacity on the organizational commitment required to prepare the Regional Revenue and Expenditure Budget (APBD). This study was conducted at the Office of the Regional Research and Development Planning Agency of the Province of South Sulawesi. This study employs a quantitative strategy and survey methodology. In this study, 97 employees were selected through a non-probability sampling technique. Validation of data includes testing research instruments for validity and reliability and testing for classical assumptions and hypotheses. The analysis of data involved descriptive and inferential analysis—testing hypotheses with path analysis by examining direct and indirect effects. The t-test with a 5% tolerance determines the immediate impact, whereas the Sobel test determines the indirect impact. The study results indicate that direct coordination of regional apparatus, human resource capacity, and organizational commitment positively and significantly affect preparing the APBD. In contrast, indirect coordination of regional apparatus, human resource capacity, and organizational commitment has a positive and significant effect on the practice of the APBD. Regional apparatus coordination has the highest contribution between human resource capacity and organizational commitment, so prioritizing regional apparatus coordination will improve the optimization of APBD preparation. We recommend that the employees of the Regional Research and Development Planning Agency of the Province of South Sulawesi enhance consistency in the preparation of activities to encourage the participation of all relevant parties in the ongoing monitoring of work stages. Leaders should focus on the level of work mastery of their employees by enhancing their technical knowledge through seminars, training, etc. so that their work objectives are more quantifiable. Consistently increasing employee awareness of personal and organizational goals enables employees to contribute optimally to achieving personal and organizational objectives.]]>
<![CDATA[Corporate Social Responsibility and Firm Size on Earnings Management: Financial Profitability as Mediating Variable ]]>
<![CDATA[Sunda Ariana]]>;
<![CDATA[Setyani Dwi Lestari]]>;
<![CDATA[Suharno Pawirosumarto]]>;
<![CDATA[Yuwono Yuwono]]>;
<![CDATA[Sundari Soekotjo]]>
<![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.v5i2.330
<![CDATA[This study examines and determines the effect of corporate social responsibility disclosure and firm size on earnings management with profitability as an intervening variable in banking companies listed on the Indonesia Stock Exchange. The population in this study are banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period, a total of 43 banking companies. The sampling technique used in this study used purposive sampling, so the research data obtained were 11 banks. The data source used in this study is secondary data in the form of annual financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The analytical method consists of descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test) and testing all hypotheses through multiple linear regression analysis, path analysis, t-test and coefficient of determination test. The results show that CSR disclosure has a positive and insignificant effect on earnings management in banking companies listed on the Indonesia Stock Exchange. Firm size negatively and significantly impacts earnings management in banking companies listed on the Indonesia Stock Exchange. Profitability positively and substantially affects earnings management in banking companies listed on the Indonesia Stock Exchange. CSR disclosure has a positive and insignificant impact on banking companies' profitability on the Indonesia Stock Exchange. Firm size positively and significantly affects profitability in banking companies listed on the Indonesia Stock Exchange. Profitability cannot influence CSR disclosure and company size on earnings management in banking companies listed on the Indonesia Stock Exchange.]]>
