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Journal of Accounting and Auditing
Published by Yayasan Az Zukhruf Cendikia
ISSN : -     EISSN : 30902401     DOI : https://doi.org/10.65440
Core Subject : Economy, Humanities,
Humanities Economics, Econometrics & Finance
Journal of Accounting and Auditing is a peer-reviewed academic journal that serves as a forum for the dissemination of high-quality research results and innovative ideas in the fields of accounting, auditing, and related disciplines. Published periodically through an open access system, Journal of Accounting and Auditing is committed to advancing the boundaries of knowledge by promoting intellectual rigor and encouraging collaboration between researchers, academics, and practitioners worldwide. Articles published in Yayasan Az Zukhruf Cendikia are processed entirely online. Submitted articles will be peer-reviewed by qualified National and international Reviewers. Complete information for article submission and other instructions are available in each issue. Journal of Accounting and Auditing is published annually in October, January, April, July but accepted articles will be queued in the In-Press edition before being published at the specified time.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2024): October 2024" : 5 Documents clear
The Effect of Islamic Corporate Governance and Maqashid Sharia Index on Islamic Social Reporting Luthfiyah, Qonitatun
Journal of Accounting and Auditing Vol. 1 No. 1 (2024): October 2024
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/wpcfdj84

Abstract

Purpose – This study aims to examine, analyze, and obtain empirical evidence regarding the effect of Islamic Corporate Governance and Maqashid Sharia Index on Islamic Social Reporting of the Largest Islamic Banks in the World. From the results of the study it is known that the Islamic Corporate Governance variable significantly affects Islamic Social Reporting, while the Maqashid Sharia Index variable does not significantly affect Islamic Social Reporting. Design/methodology/approach – This study uses secondary data in the form of annual reports or sustainability reports and other information of Islamic Banks. The samples in this study were the 10 Largest Islamic Banks in the World selected using purposive sampling technique. The research implementation time was for 6 periods from 2017 - 2022. Research using panel data with panel regression models and data processing software using Eviews. Findings – This research is expected to provide information related to Islamic social reporting and provide benefits in making the right decisions and can be used as a reference for further research. Research limitations/implications – This study has several limitations that should be considered when interpreting the results. First, the sample size is limited to the 10 largest Islamic banks in the world, which may not fully represent the diversity of Islamic banks globally. Implications for future research include the need to expand the sample size to include a more diverse range of Islamic banks, both in terms of size and geographic spread, as well as extending the study period to capture more longitudinal data. Researchers could also explore qualitative methods to gain a deeper understanding of the motivations behind Islamic Social Reporting and the role of different governance frameworks in influencing these disclosures. Moreover, the non-significant effect of the Maqashid Sharia Index on ISR suggests a need for further investigation into the relationship between Islamic principles and reporting practices in Islamic financial institutions.
The Effect Of Return On Assets And Inflation On Stock Prices In The Banking Sub-Sector On The Indonesian Stock Exchange In 2017 – 2022 Fary Adiyana, Nabilah; Gumala Sari, Egi
Journal of Accounting and Auditing Vol. 1 No. 1 (2024): October 2024
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/0ryv6p53

Abstract

Purpose – This study aims to examine the impact of Return on Asset (ROA) and inflation on stock prices in the banking sub-sector companies listed on the Indonesia Stock Exchange from 2017 to 2022. Design/methodology/approach – The study employs a quantitative research method. A sample of 25 banking companies listed on the Indonesia Stock Exchange was selected. The analysis was conducted using multiple regression techniques, and the data was analyzed using Eviews9 software to test the hypotheses.  Findings – The findings reveal that both Return on Asset and inflation variables have a positive, but statistically insignificant, effect on stock prices. Research limitations/implications – This study is limited to banking sub-sector companies listed on the Indonesia Stock Exchange during the 2017-2022 period, which may limit the generalizability of the findings. Future research could expand the sample to other sectors or time periods to gain more comprehensive insights. The results provide useful information for decision-makers and can serve as reference material for future research.
Influence Islamic leadership, Commitment Organization, Prevention Fraud Report Finance and Systems Information Accountancy to Quality Report Finance Gumala Sari, Egi
Journal of Accounting and Auditing Vol. 1 No. 1 (2024): October 2024
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jqf4xz84

Abstract

Purpose – This study aims to analyze the influence of Islamic leadership, organizational commitment, financial fraud prevention, and accounting information systems on the quality of financial reports. Design/methodology/approach – The study uses primary data with a sample of 32 respondents, selected through random sampling. The research employs quantitative methods to assess the relationships between the variables, analyzing the data to determine the impact on financial report quality. Findings – The results indicate that Islamic leadership has a positive and significant effect on the quality of financial reports. Organizational commitment has a positive but not significant effect, financial fraud prevention has a negative and not significant effect, while accounting information systems have a positive and significant effect on the quality of financial reports. Research limitations/implications – The study is limited by its relatively small sample size of 32 respondents, which may impact the generalizability of the findings. Future research could expand the sample or explore additional variables to better understand the factors affecting financial report quality in various contexts.
The Effect of Local Revenue and General Allocation Fund on Capital Expenditure Putri Yanti, Lupita; Pakpahan, Ramses
Journal of Accounting and Auditing Vol. 1 No. 1 (2024): October 2024
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/svbskw24

Abstract

Purpose – This study aims to determine the effect of local revenue and general allocation funds on capital expenditure in the regencies and cities of Bali Province. Design/methodology/approach – The research employs a quantitative approach, analyzing annual reports from 8 regencies and 1 city in Bali Province from 2015 to 2020. The sample includes government financial data, and the study utilizes multiple regression analysis to test the hypotheses. The analysis is conducted using E-Views 9 software. Findings – The results indicate that local revenue (regional own-source revenue) has a positive and statistically significant effect on capital expenditure, meaning that higher local revenues lead to increased capital expenditure. In contrast, the general allocation fund has a negative but statistically insignificant effect on capital expenditure, suggesting that it does not significantly influence the level of capital spending. Research limitations/implications – The study is limited to a specific region (Bali Province) and time frame (2015-2020), which may affect the generalizability of the results to other regions or periods. Future research could expand the sample to include other provinces or longer periods to provide more comprehensive insights. Additionally, the findings imply that local governments may need to enhance their local revenue-generating capacities to boost capital expenditures.
The Influence Of The Dimensions Of Justice, And The Level Of Awareness Of Taxpayer Compliance With Religiosity As Moderation Qur'ani, Ros Santri; Amalina, Aisyah
Journal of Accounting and Auditing Vol. 1 No. 1 (2024): October 2024
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/fdq4q765

Abstract

Purpose -  This study aims to obtain empirical evidance about the effect of the Justice Dimension, and Level of Tax Awarennes on Taxpayer Compliance with Religiosity as a moderating variable .   Design/methodology/approach  - The research uses quantitative research. This research was conducted using a questionnaire distrubuted to people who are employees, people who have worked, and people who have income, namely 150 questionanaires distributed via social media. Each questionnaire distruted 24 statement to be answered by respondents. From the distribution of questionnaires conducted, 50 respondents were obtained whot gave answer. To get the result of this study, researchers used PLS SEM Version 3.0 Findings - The results of this study found that the Justice Dimension has a positive and insignificant effect on Taxpayer Compliance, the Tax Awarennes Level has a positive and insignificant effect on Taxpayers Compliance, Religiosity cannot strenghther the relationship of the justice Dimension to Taxpayers compliance, and Religiosity strengthens the relationship of Tax Awreness level to Taxpayer Compliance Research limitations/implications  -  this study conntributes to the literature by focusing on the dimensions of justice, level of Tax awareness, and religiosiy needed for tax compliance to support the tax general directorate in the tax compliance movement.

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