Siti Juhaeni, Herdiana Eta Prananti, Csp. Wekadigunawan, Hasyim Hasyim
With work motivation as an auxiliary variable, this study seeks to ascertain the impact of leadership style and organizational culture on the performance of specialist doctors. This study is a cross sectional study with 65 specialist doctors as respondents. Collecting data for the four variables using a linkert scale of 1-5 points and as a test tool descriptive statistical analysis is used with a three box method approach which is divided into three scale ranges, namely H (High), M (Medium), and L (Low). The results of the analysis of sub-structure 1 and the probability value simultaneously and partially indicating that the leadership style, organizational culture, and work motivation simultaneously and partially have a positive and substantial impact on performance. Sub structure 2 and the comparison of probability values simultaneously and partially shows that simultaneously and partially leadership style and organizational culture have an effect positive and significant effect on work motivation. The equation of path of total influence shows that job motivation influences leadership style and organizational culture in a way that enhances the performance of specialist doctors.
{"title":"EFFECT LEADERSHIP STYLE AND ORGANIZATIONAL CULTURE ON PERFORMANCE WITH WORK MOTIVATION AS INTERVENING VARIABLE","authors":"Siti Juhaeni, Herdiana Eta Prananti, Csp. Wekadigunawan, Hasyim Hasyim","doi":"10.37641/riset.v5i1.163","DOIUrl":"https://doi.org/10.37641/riset.v5i1.163","url":null,"abstract":"With work motivation as an auxiliary variable, this study seeks to ascertain the impact of leadership style and organizational culture on the performance of specialist doctors. This study is a cross sectional study with 65 specialist doctors as respondents. Collecting data for the four variables using a linkert scale of 1-5 points and as a test tool descriptive statistical analysis is used with a three box method approach which is divided into three scale ranges, namely H (High), M (Medium), and L (Low). The results of the analysis of sub-structure 1 and the probability value simultaneously and partially indicating that the leadership style, organizational culture, and work motivation simultaneously and partially have a positive and substantial impact on performance. Sub structure 2 and the comparison of probability values simultaneously and partially shows that simultaneously and partially leadership style and organizational culture have an effect positive and significant effect on work motivation. The equation of path of total influence shows that job motivation influences leadership style and organizational culture in a way that enhances the performance of specialist doctors.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73332534","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tax revenue has an unlimited useful life because taxes are collected from citizens as obligatory, and they can be forced to collect them. Taxes can support the development of a country. Tax amnesty is one of the fiscal policies to get tax revenue quickly. Several countries have implemented tax amnesty policies, but there have been successes and failures in their implementation. Information technology factors, as well as easy access to information and confidentiality guarantees, support the success of a tax amnesty. After implementing the (long-term) tax amnesty, tax revenues sometimes increase. It reflects that taxpayer compliance in reporting assets and depositing tax obligations is only sometimes obedient after implementing the tax amnesty program.
{"title":"ANALYSIS OF TAX AMNESTY IMPLEMENTATION IN TAX REVENUE IN ASIAN REGION COUNTRIES","authors":"Jati Hadipryanto, Siti Sarah, Tutty Nuryanti, Yeni Yeni, Rizqi Ramadhony, Armansyah Adhikara","doi":"10.37641/riset.v5i1.214","DOIUrl":"https://doi.org/10.37641/riset.v5i1.214","url":null,"abstract":"Tax revenue has an unlimited useful life because taxes are collected from citizens as obligatory, and they can be forced to collect them. Taxes can support the development of a country. Tax amnesty is one of the fiscal policies to get tax revenue quickly. Several countries have implemented tax amnesty policies, but there have been successes and failures in their implementation. Information technology factors, as well as easy access to information and confidentiality guarantees, support the success of a tax amnesty. After implementing the (long-term) tax amnesty, tax revenues sometimes increase. It reflects that taxpayer compliance in reporting assets and depositing tax obligations is only sometimes obedient after implementing the tax amnesty program.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82992826","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-23DOI: 10.17509/jaset.v14i2.51122
Yanuar Ramadhan
This study aims to explore the effect of the relationship between accounting information systems quality on accounting information quality in MSME companies. The method of collecting data through distributing questionnaires related to the variables studied, namely Accounting Information Systems Quality and Accounting Information Quality. The type of data used in this study is primary data with this questionnaire is causality. The inferential analysis method used is simple linear regression which will test between hypothesised variables (explanatory research) and aims to determine the effect of variables by analysing factors related to Accounting Information Systems Quality and Accounting Information Quality. The results showed that Accounting Information Systems Quality affects Accounting Information Quality. Research shows the importance of accounting information systems quality that will produce accounting information quality. The results of this study are very important for companies, especially for MSMEs, that accounting information quality will help entrepreneurs in making the right decisions. This research is concluded based on MSME respondents who answered the questionnaire, which does not include MSMEs in a broader scope and has not been arranged based on their respective classifications, namely micro, small, or medium.
{"title":"ACCOUNTING INFORMATION QUALITY ON MICRO, SMALL, AND MEDIUM ENTERPRISE, A NECESSITY?","authors":"Yanuar Ramadhan","doi":"10.17509/jaset.v14i2.51122","DOIUrl":"https://doi.org/10.17509/jaset.v14i2.51122","url":null,"abstract":"This study aims to explore the effect of the relationship between accounting information systems quality on accounting information quality in MSME companies. The method of collecting data through distributing questionnaires related to the variables studied, namely Accounting Information Systems Quality and Accounting Information Quality. The type of data used in this study is primary data with this questionnaire is causality. The inferential analysis method used is simple linear regression which will test between hypothesised variables (explanatory research) and aims to determine the effect of variables by analysing factors related to Accounting Information Systems Quality and Accounting Information Quality. The results showed that Accounting Information Systems Quality affects Accounting Information Quality. Research shows the importance of accounting information systems quality that will produce accounting information quality. The results of this study are very important for companies, especially for MSMEs, that accounting information quality will help entrepreneurs in making the right decisions. This research is concluded based on MSME respondents who answered the questionnaire, which does not include MSMEs in a broader scope and has not been arranged based on their respective classifications, namely micro, small, or medium.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48580874","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-20DOI: 10.17509/jaset.v14i1.55114
Sri Mulyantini
Main Purpose: This study aims to examine the effects of working capital management (WCM) on the persistence of financial performance.Method: This study was companies listed on the Indonesia Stock Exchange used were 91 companies running retail, industrial and basic material businesses during the 2010-2020 period. The hierarchical linear mixed (HLM) estimation method is used to process multilevel data analysis.Main Finding: Main funding show that regardless of the corporate life cycle stage, NTC has a significant positive coefficient with persistent financial performance as measured by profit persistence. The increase in NTC will increase the performance although the company cannot maintain the same performance across all stages of the life cycle. During the introduction stage, the increase has a positive impact on the performance, but it has a negative impact during the growth stage. In the mature, it has a positive impact and decreases again at the decline stage.Implikasi : This study provides a simplification related to working capital management problems at the company's life cycle stage and its impact on the company's financial performance in dealing with various business and economic turmoil in the long term.Kebaruan Penelitian:This research broadens insights regarding the application of working capital management at the stages of the company's life cycle and its impact on persistent financial performance.Keywords: Persistence of financial performance; Working Capital Management; Corporate life cycle
{"title":"REACHING PERSISTENCE OF FINANCIAL PERFORMANCE BY IMPLEMENTING WORKING CAPITAL MANAGEMENT","authors":"Sri Mulyantini","doi":"10.17509/jaset.v14i1.55114","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.55114","url":null,"abstract":"Main Purpose: This study aims to examine the effects of working capital management (WCM) on the persistence of financial performance.Method: This study was companies listed on the Indonesia Stock Exchange used were 91 companies running retail, industrial and basic material businesses during the 2010-2020 period. The hierarchical linear mixed (HLM) estimation method is used to process multilevel data analysis.Main Finding: Main funding show that regardless of the corporate life cycle stage, NTC has a significant positive coefficient with persistent financial performance as measured by profit persistence. The increase in NTC will increase the performance although the company cannot maintain the same performance across all stages of the life cycle. During the introduction stage, the increase has a positive impact on the performance, but it has a negative impact during the growth stage. In the mature, it has a positive impact and decreases again at the decline stage.Implikasi : This study provides a simplification related to working capital management problems at the company's life cycle stage and its impact on the company's financial performance in dealing with various business and economic turmoil in the long term.Kebaruan Penelitian:This research broadens insights regarding the application of working capital management at the stages of the company's life cycle and its impact on persistent financial performance.Keywords: Persistence of financial performance; Working Capital Management; Corporate life cycle","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44133544","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-16DOI: 10.17509/jaset.v14i1.48133
Iqbal Lhutfi, Harpa Sugiharti
This study aims to examine the factors that impact the financial sustainability of local governments in Indonesia. This study used a quantitative method and employed the secondary data processing of the Regional Government Financial Reports (LKPD) for 2018–2020 retrieved from The Audit Board of the Republic of Indonesia (BPK). This study used a saturated sample that included every member of the population, precisely 34 Indonesian provinces. The author used multiple regression analysis of panel data by using Eviews 10. This study employed financial sustainability as the dependent variable, whereas total population, gross regional domestic product (GRDP), and financial independence acted as independent variables. This study concludes that total population and gross regional domestic product have a substantial negative impact on financial sustainability, while financial independence positively affects financial sustainability. This study adds new information about the financial sustainability of Indonesian provincial governments, providing theoretical support that future research can later expand upon. By taking into account variables that may impede or promote financial sustainability in each location, local governments can utilise this research to inform the policies they adopt to manage the finances of their respective regions.
{"title":"Financial Sustainability of Local Governments in Indonesia","authors":"Iqbal Lhutfi, Harpa Sugiharti","doi":"10.17509/jaset.v14i1.48133","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.48133","url":null,"abstract":"This study aims to examine the factors that impact the financial sustainability of local governments in Indonesia. This study used a quantitative method and employed the secondary data processing of the Regional Government Financial Reports (LKPD) for 2018–2020 retrieved from The Audit Board of the Republic of Indonesia (BPK). This study used a saturated sample that included every member of the population, precisely 34 Indonesian provinces. The author used multiple regression analysis of panel data by using Eviews 10. This study employed financial sustainability as the dependent variable, whereas total population, gross regional domestic product (GRDP), and financial independence acted as independent variables. This study concludes that total population and gross regional domestic product have a substantial negative impact on financial sustainability, while financial independence positively affects financial sustainability. This study adds new information about the financial sustainability of Indonesian provincial governments, providing theoretical support that future research can later expand upon. By taking into account variables that may impede or promote financial sustainability in each location, local governments can utilise this research to inform the policies they adopt to manage the finances of their respective regions.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41706183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-04DOI: 10.17509/jaset.v14i1.52900
Delina Herdian Septiani
The Covid-19 pandemic has affected the growth of world trade, including Indonesia. The decreases in the Indonesian economy has made the performance of tax revenue has not been optimally. This study aims to analyze the effect of directors diversity, business strategy, sales growth on tax avoidance. This study is a descriptive and verification study with a quantitative approach. This study used all companies that are included in the healthcare sector and the telecommunications sector listed on the IDX as population. The sample in this study amounted to 80 companies with secondary data obtained from the IDX website and their respective company websites consisting of annual reports and financial statements for 2018-2021. The data analysis technique used is the PLS-SEM path equation model with SmartPLS 3.2.8. The results of the study found that: 1) the directors diversity have an effect on tax avoidance, while sales growth and business strategy have no effect on tax avoidance; 2) the directors diversity have an effect on business strategy; 3) business strategy and directors diversity have an effect on sales growth; 5) directors diversity have an effect on sales growth through business strategy; 6) directors diversity have not effect on tax avoidance through business strategy; 7) business strategy have not effect on tax avoidance through sales growth. This study has limitations in data, but compared to other studies, the results of this study are more updated and carried out in two different sectors than previous studies.
{"title":"DIRECTORS DIVERSITY, BUSINESS STRATEGY, SALES GROWTH ON TAX AVOIDANCE","authors":"Delina Herdian Septiani","doi":"10.17509/jaset.v14i1.52900","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.52900","url":null,"abstract":"The Covid-19 pandemic has affected the growth of world trade, including Indonesia. The decreases in the Indonesian economy has made the performance of tax revenue has not been optimally. This study aims to analyze the effect of directors diversity, business strategy, sales growth on tax avoidance. This study is a descriptive and verification study with a quantitative approach. This study used all companies that are included in the healthcare sector and the telecommunications sector listed on the IDX as population. The sample in this study amounted to 80 companies with secondary data obtained from the IDX website and their respective company websites consisting of annual reports and financial statements for 2018-2021. The data analysis technique used is the PLS-SEM path equation model with SmartPLS 3.2.8. The results of the study found that: 1) the directors diversity have an effect on tax avoidance, while sales growth and business strategy have no effect on tax avoidance; 2) the directors diversity have an effect on business strategy; 3) business strategy and directors diversity have an effect on sales growth; 5) directors diversity have an effect on sales growth through business strategy; 6) directors diversity have not effect on tax avoidance through business strategy; 7) business strategy have not effect on tax avoidance through sales growth. This study has limitations in data, but compared to other studies, the results of this study are more updated and carried out in two different sectors than previous studies.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48891132","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-31DOI: 10.17509/jaset.v14i2.49056
Nengzih Nengzih
Abstrak Tujuan Utama - Melakukan pengujian empiris terhadap temuan Delmas, Nairn-Brich, and Lim,(2015) dan Lewandowski et al., (2018) dengan mereplikasi dan extension study serta menganalisis kerangka waktu dan populasi yang lain.Metode - Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Penelitian ini mengambil populasi perusahaan manufaktur yang terdaftar di BEI tahun 2017-2020. Sample terpilih 26 perusahaan dengan 4 tahun pengamatan terpilih 104 data. Pengolahan data dalam penelitian ini menggunakan program Eviews (Econometric Views). Pemilihan sample dengan teknik purposive sampling.Temuan Utama – Carbon emission dan alokasi environmental cost berpengaruh postif pada corporate performance pada perusahaan manufaktur. Kepedulian perusahaan terhadap carbon emission dan environmental cost dapat menunjang corporate performance.Implikasi Teori dan Kebijakan – Implikasi dari penelitian ini adalah manajemen perusahaan lebih fokus pada pengolahan produksi dengan mengurangi dampak carbon pada proses produksi dan juga mengakomodir environmental cost pada laporan keuangan dalam mengantisipasi dampak lingkungan. Investor diharapkan semakin peduli terhadap perusahaan berbasis less carbon dan environmental friendly.Kebaruan Penelitian - Perbedaan penelitian ini dengan penelitian terdahulu adalah peneliti menambahkan variable environmental cost untuk memberikan fenomena berbeda yang disesuaikan dengan pengambilan populasi dari perusahaan manufakturing di negara berkembang dan peneliti membahas secara komprehensif dampak dan temuan dari riset ini sehingga menjadi kebaharuan dengan temuan yang berbeda di negara maju dengan populasi yang sama. Abstract Main Purpose - This research tends to assess the robustness and sensitivity of the findings in Delmas, Nairn-Brich, and Lim, (2015) and Lewandowski et al., (2018) and conduct a replication and an extension study by analyze another time frame and population.Method - The method used in this study is a quantitative method. This research takes the population of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The selected sample is 26 companies with 4 years of observation, 104 data are selected. Processing data in this study using the program Eviews (Econometric Views). Sample selection with purposive sampling technique.Main Findings - Carbon emissions and allocation of environmental costs have a positive effect on corporate performance in manufacturing companies. The company's concern for carbon emissions and environmental costs can support corporate performance.Theory and Practical Implications - The difference of this research and previous research is the researcher adds an environmental cost variable to provide a different phenomenon that is adjusted to the population taken from manufacturing companies in developing countries and the researcher comprehensively discusses the impact and findings of this research so that it becomes new with different findings in develo
{"title":"Carbon Emissions Intensity and Environmental Cost Effect to Corporate Financial Performance","authors":"Nengzih Nengzih","doi":"10.17509/jaset.v14i2.49056","DOIUrl":"https://doi.org/10.17509/jaset.v14i2.49056","url":null,"abstract":"Abstrak Tujuan Utama - Melakukan pengujian empiris terhadap temuan Delmas, Nairn-Brich, and Lim,(2015) dan Lewandowski et al., (2018) dengan mereplikasi dan extension study serta menganalisis kerangka waktu dan populasi yang lain.Metode - Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Penelitian ini mengambil populasi perusahaan manufaktur yang terdaftar di BEI tahun 2017-2020. Sample terpilih 26 perusahaan dengan 4 tahun pengamatan terpilih 104 data. Pengolahan data dalam penelitian ini menggunakan program Eviews (Econometric Views). Pemilihan sample dengan teknik purposive sampling.Temuan Utama – Carbon emission dan alokasi environmental cost berpengaruh postif pada corporate performance pada perusahaan manufaktur. Kepedulian perusahaan terhadap carbon emission dan environmental cost dapat menunjang corporate performance.Implikasi Teori dan Kebijakan – Implikasi dari penelitian ini adalah manajemen perusahaan lebih fokus pada pengolahan produksi dengan mengurangi dampak carbon pada proses produksi dan juga mengakomodir environmental cost pada laporan keuangan dalam mengantisipasi dampak lingkungan. Investor diharapkan semakin peduli terhadap perusahaan berbasis less carbon dan environmental friendly.Kebaruan Penelitian - Perbedaan penelitian ini dengan penelitian terdahulu adalah peneliti menambahkan variable environmental cost untuk memberikan fenomena berbeda yang disesuaikan dengan pengambilan populasi dari perusahaan manufakturing di negara berkembang dan peneliti membahas secara komprehensif dampak dan temuan dari riset ini sehingga menjadi kebaharuan dengan temuan yang berbeda di negara maju dengan populasi yang sama. Abstract Main Purpose - This research tends to assess the robustness and sensitivity of the findings in Delmas, Nairn-Brich, and Lim, (2015) and Lewandowski et al., (2018) and conduct a replication and an extension study by analyze another time frame and population.Method - The method used in this study is a quantitative method. This research takes the population of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The selected sample is 26 companies with 4 years of observation, 104 data are selected. Processing data in this study using the program Eviews (Econometric Views). Sample selection with purposive sampling technique.Main Findings - Carbon emissions and allocation of environmental costs have a positive effect on corporate performance in manufacturing companies. The company's concern for carbon emissions and environmental costs can support corporate performance.Theory and Practical Implications - The difference of this research and previous research is the researcher adds an environmental cost variable to provide a different phenomenon that is adjusted to the population taken from manufacturing companies in developing countries and the researcher comprehensively discusses the impact and findings of this research so that it becomes new with different findings in develo","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42901973","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-31DOI: 10.17509/jaset.v14i2.49586
L. M. Ifada, S. Anik, Fatmasari Sukesti, Andwiani Sinar Asri
This study examines the relationship between SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) socialization, understanding of accounting, and motivation to prepare financial statements as independent variables on the quality of SMEs financial reporting in Pati, Central Java, Indonesia. This study used a purposive sampling method for 30 Batik SMEs. This study used primary data processed by the multiple linear regression analysis with SPSS and shows a significant positive relationship. Financial reports on SME operations aim to provide information on the financial position, financial performance, and cash flows needed by stakeholders to continue their business. This study determines the role of SMEs by presenting financial reports that have been determined in accordance with SAK ETAP. The test results in this study indicate that the socialization of SAK ETAP, understanding of accounting, and motivation to prepare financial statements positively affect the quality of financial reporting for SMEs.
{"title":"Implementing SAK ETAP on the Quality of SMEs Financial Reporting: Case Study of Batik SMEs","authors":"L. M. Ifada, S. Anik, Fatmasari Sukesti, Andwiani Sinar Asri","doi":"10.17509/jaset.v14i2.49586","DOIUrl":"https://doi.org/10.17509/jaset.v14i2.49586","url":null,"abstract":"This study examines the relationship between SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) socialization, understanding of accounting, and motivation to prepare financial statements as independent variables on the quality of SMEs financial reporting in Pati, Central Java, Indonesia. This study used a purposive sampling method for 30 Batik SMEs. This study used primary data processed by the multiple linear regression analysis with SPSS and shows a significant positive relationship. Financial reports on SME operations aim to provide information on the financial position, financial performance, and cash flows needed by stakeholders to continue their business. This study determines the role of SMEs by presenting financial reports that have been determined in accordance with SAK ETAP. The test results in this study indicate that the socialization of SAK ETAP, understanding of accounting, and motivation to prepare financial statements positively affect the quality of financial reporting for SMEs.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41768929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-31DOI: 10.17509/jaset.v14i2.49743
D. Pangestuti
Main purpose- The main purpose of this study is to find out the factors that affect the initial return. Accounting information and non-accounting information are components that determine the initial return that needs to be considered.Method - The population used is all companies that conducted initial public offerings (IPOs) on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. In this study, the sampling technique used was non-probability sampling with a saturated sample technique of 135 companies. This study used multiple linear regression analysis to test its hypothesis.Main Findings-The results of the hypothesis testing concluded that the return on assets has a positive and significant effect on the initial return. The underwriter's reputation was able to moderate the relationship between return on assets and initial returns. The debt-to-equity ratio has a significant negative effect on the initial return. The underwriter's reputation was able to moderate the relationship between the debt-to-equity ratio and initial return. The current ratio positively and not significantly affect the initial return on investment. The underwriter's reputation was able to moderate the relationship between the current ratio and the initial return. The company's size positively and significantly affects the initial return. The underwriter's reputation was able to moderate the relationship of company size to initial return. Earnings per share have a negative and significant effect on initial returns. The underwriter's reputation cannot be moderated on earnings per share versus initial return. The price-earnings ratio has a positive but not significant effect on the initial return.Theory and Practical Implications - The findings of this study have implications for initial public offerings (IPOs) in the primary market, as well as parties who will conduct further research on factors that affect initial returns, such as issuers who will go public. These investors will make decisions about investing in companies with high underpricing rates. The results of this study are expected to contribute to the company or issuer, and also to investors who will invest that the underwriter's reputation can moderate the influence of ROA, DER, SIZE, and EPS on the initial return.Novelty- The novelty in this study is to use the underwriter reputation variable as a moderation variable that will strengthen the influence of the ROA, DER, CR, Ln Size, EPS, and PER variables on the initial return, whereas previous studies did not use it as a moderation variable.
{"title":"Initial Returns Determinants with the Underwriter’s Reputation as a Moderating Factor","authors":"D. Pangestuti","doi":"10.17509/jaset.v14i2.49743","DOIUrl":"https://doi.org/10.17509/jaset.v14i2.49743","url":null,"abstract":"Main purpose- The main purpose of this study is to find out the factors that affect the initial return. Accounting information and non-accounting information are components that determine the initial return that needs to be considered.Method - The population used is all companies that conducted initial public offerings (IPOs) on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. In this study, the sampling technique used was non-probability sampling with a saturated sample technique of 135 companies. This study used multiple linear regression analysis to test its hypothesis.Main Findings-The results of the hypothesis testing concluded that the return on assets has a positive and significant effect on the initial return. The underwriter's reputation was able to moderate the relationship between return on assets and initial returns. The debt-to-equity ratio has a significant negative effect on the initial return. The underwriter's reputation was able to moderate the relationship between the debt-to-equity ratio and initial return. The current ratio positively and not significantly affect the initial return on investment. The underwriter's reputation was able to moderate the relationship between the current ratio and the initial return. The company's size positively and significantly affects the initial return. The underwriter's reputation was able to moderate the relationship of company size to initial return. Earnings per share have a negative and significant effect on initial returns. The underwriter's reputation cannot be moderated on earnings per share versus initial return. The price-earnings ratio has a positive but not significant effect on the initial return.Theory and Practical Implications - The findings of this study have implications for initial public offerings (IPOs) in the primary market, as well as parties who will conduct further research on factors that affect initial returns, such as issuers who will go public. These investors will make decisions about investing in companies with high underpricing rates. The results of this study are expected to contribute to the company or issuer, and also to investors who will invest that the underwriter's reputation can moderate the influence of ROA, DER, SIZE, and EPS on the initial return.Novelty- The novelty in this study is to use the underwriter reputation variable as a moderation variable that will strengthen the influence of the ROA, DER, CR, Ln Size, EPS, and PER variables on the initial return, whereas previous studies did not use it as a moderation variable.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47188575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-31DOI: 10.17509/jaset.v14i2.44535
Ady Setyo Nugroho
This study aims to obtain an empirical evidence about detection of the financial statement fraud accordance with the fraud diamond theory perspective that developed by Wolfe and Hermanson (2004). Proxy of independent variable that is the fraud diamond theory with four fraud risk factor is the factor of pressure proxied by leverage ratio, while the factor of opportunity was proxied by asset composition ratio, the factor of rationalization was proxied by audit quality, and the factor of capability proxied by percentage of director with accounting and finance education background, respectively. The samples that used in this study were 534 manufacturing companies that were listed in Indonesia Stock Exchange (IDX) in the period of 2013 until 2017. Secondary data were used in the form of annual reports of every companies. Hypothesis testing in this study was conducted by using logistic regression analyses with SPSS 20 software. The results of this study showed that variables such as pressure (proxied by leverage ratio), opportunity (proxied by asset composition ratio), and rationalization (proxied by audit quality) could be used to predict the financial statement fraud.
{"title":"Factors That Influence Financial Statement Fraud Using The Fraud Diamond Model","authors":"Ady Setyo Nugroho","doi":"10.17509/jaset.v14i2.44535","DOIUrl":"https://doi.org/10.17509/jaset.v14i2.44535","url":null,"abstract":"This study aims to obtain an empirical evidence about detection of the financial statement fraud accordance with the fraud diamond theory perspective that developed by Wolfe and Hermanson (2004). Proxy of independent variable that is the fraud diamond theory with four fraud risk factor is the factor of pressure proxied by leverage ratio, while the factor of opportunity was proxied by asset composition ratio, the factor of rationalization was proxied by audit quality, and the factor of capability proxied by percentage of director with accounting and finance education background, respectively. The samples that used in this study were 534 manufacturing companies that were listed in Indonesia Stock Exchange (IDX) in the period of 2013 until 2017. Secondary data were used in the form of annual reports of every companies. Hypothesis testing in this study was conducted by using logistic regression analyses with SPSS 20 software. The results of this study showed that variables such as pressure (proxied by leverage ratio), opportunity (proxied by asset composition ratio), and rationalization (proxied by audit quality) could be used to predict the financial statement fraud.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49263535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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