Pub Date : 2022-11-01DOI: 10.13189/ujaf.2022.100604
Shaiful Agung, Diana Zuhroh, Gaguk Apriyanto
{"title":"Taxpayers' Compliance from the Tax Officers' Perspective: A Grounded Theory Approach","authors":"Shaiful Agung, Diana Zuhroh, Gaguk Apriyanto","doi":"10.13189/ujaf.2022.100604","DOIUrl":"https://doi.org/10.13189/ujaf.2022.100604","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87154267","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}
{"title":"Audit Committees, Corporate Governance, and the Quality of Financial Reporting: Evidence From Market Reactions to Earning Announcements","authors":"","doi":"10.33423/jaf.v22i4.5480","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5480","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83690717","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}
{"title":"Quantitative Analysis of the Impact of The Economic Growth, Regulatory Relief, and Consumer Protection Act of 2018 on the Cost of Regulatory Burden on Community Banks","authors":"","doi":"10.33423/jaf.v22i4.5474","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5474","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88882155","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}
{"title":"The Heterogeneity of Stock Prices Responses to Policy Shocks: Evidence From International Data","authors":"","doi":"10.33423/jaf.v22i4.5475","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5475","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87623846","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}
This current study provides evidence relating to the question of whether accounting professor teaching ratings in undergraduate classes are related to student learning or if they are just a reflection of the degree of easiness or difficulty of the class and the professors that are being rated. The relationship between average accounting faculty ratings for eight AACSB accredited business schools from RateMyProfessors.com (RMP) and the subsequent average success rate for students from those schools who take and pass the CPA exam on their first attempt are examined. Empirical results indicate that there is a significant positive relationship between students passing the CPA exam and RMP teaching ratings reflecting professor Quality and a significant negative relationship between students passing the CPA exam and RMP ratings reflecting the degree of Easiness for those classes and professors being rated. Additional empirical evidence of the complex relationships between teaching ratings and the personal characteristic of accounting professors who teach either classes for accounting majors or non-majors is also discussed.
{"title":"Do Accounting Professor Teaching Ratings Reflect Student Learning?","authors":"Richard L. Constand","doi":"10.33423/jaf.v22i4.5479","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5479","url":null,"abstract":"This current study provides evidence relating to the question of whether accounting professor teaching ratings in undergraduate classes are related to student learning or if they are just a reflection of the degree of easiness or difficulty of the class and the professors that are being rated. The relationship between average accounting faculty ratings for eight AACSB accredited business schools from RateMyProfessors.com (RMP) and the subsequent average success rate for students from those schools who take and pass the CPA exam on their first attempt are examined. Empirical results indicate that there is a significant positive relationship between students passing the CPA exam and RMP teaching ratings reflecting professor Quality and a significant negative relationship between students passing the CPA exam and RMP ratings reflecting the degree of Easiness for those classes and professors being rated. Additional empirical evidence of the complex relationships between teaching ratings and the personal characteristic of accounting professors who teach either classes for accounting majors or non-majors is also discussed.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80823933","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}
This study analyzes state revenues, expenditures, and their determinants from 2008 to 2019. The analysis revealed a significant increase in spending on social services and less reliance on tax revenue during this time. Corporate income tax revenue is the most vulnerable to a business cycle, followed by individual income tax revenue. Sales/gross receipt tax is least affected by business cycles. State expenditure shows a steady growth pattern and is not responsive to economic conditions and revenue. There is evidence of conflict between state legislative and executive branches as governors’ and legislators’ salaries increase. State legislators focus on income tax while governors focus on sales and gross receipt tax to increase state revenue. Gender does not play a role in state finance. State legislators’ salary and per diem compensation significantly affects state revenue and expenditure, often in an opposite direction.
{"title":"State Government Finance Trend and Determinants Analysis","authors":"Ying Wang","doi":"10.33423/jaf.v22i4.5476","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5476","url":null,"abstract":"This study analyzes state revenues, expenditures, and their determinants from 2008 to 2019. The analysis revealed a significant increase in spending on social services and less reliance on tax revenue during this time. Corporate income tax revenue is the most vulnerable to a business cycle, followed by individual income tax revenue. Sales/gross receipt tax is least affected by business cycles. State expenditure shows a steady growth pattern and is not responsive to economic conditions and revenue. There is evidence of conflict between state legislative and executive branches as governors’ and legislators’ salaries increase. State legislators focus on income tax while governors focus on sales and gross receipt tax to increase state revenue. Gender does not play a role in state finance. State legislators’ salary and per diem compensation significantly affects state revenue and expenditure, often in an opposite direction.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83131118","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}
{"title":"The New Accounting for Operating Leases: Unintended Consequences in the Airline Industry","authors":"","doi":"10.33423/jaf.v22i4.5477","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5477","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73013989","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}
This research aims to determine the effect of cash turnover, receivables, and supply on profitability in manufacturing companies. The independent variables used are Cash Turnover, Receivables Turnover, and Inventory Turnover. While the dependent variable used is Profitability. The population in this study is the financial statements of manufacturing companies totaling 120 companies over a period of six years listed on the Indonesia Stock Exchange (IDX) in 201 7-2020. Sampling is carried out by the proposive sampling method. The number of companies sampled in this study was 30 manufacturing companies. The analysis method of this study uses Linear Ordinary Least Square Regression (OLS) with a statistical analysis tool, namely the Eviews 8.0 program. The results of this study show that parally cash turnover has a significant effect on Return On Investment (ROI), receivables turnover has a significant effect on Return On Investment (ROI), and inventory turnover is not significant to Return On Investment (ROI). In terms of stimulant, the independent variables of cash turnover, receivables turnover, and inventory turnover together (simultaneously) significantly affect the Return On Investment (ROI) at α 1%.
{"title":"THE EFFECT OF TURNOVER ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE","authors":"Enggar Wulandari, Anggita Syahrani, Noverina Pretty Afrida, Laela Sa'bana Rani, Galuh Tri Pambekti","doi":"10.31942/.v1i1.7006","DOIUrl":"https://doi.org/10.31942/.v1i1.7006","url":null,"abstract":"This research aims to determine the effect of cash turnover, receivables, and supply on profitability in manufacturing companies. The independent variables used are Cash Turnover, Receivables Turnover, and Inventory Turnover. While the dependent variable used is Profitability. The population in this study is the financial statements of manufacturing companies totaling 120 companies over a period of six years listed on the Indonesia Stock Exchange (IDX) in 201 7-2020. Sampling is carried out by the proposive sampling method. The number of companies sampled in this study was 30 manufacturing companies. The analysis method of this study uses Linear Ordinary Least Square Regression (OLS) with a statistical analysis tool, namely the Eviews 8.0 program. The results of this study show that parally cash turnover has a significant effect on Return On Investment (ROI), receivables turnover has a significant effect on Return On Investment (ROI), and inventory turnover is not significant to Return On Investment (ROI). In terms of stimulant, the independent variables of cash turnover, receivables turnover, and inventory turnover together (simultaneously) significantly affect the Return On Investment (ROI) at α 1%.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90410404","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 : 2022-09-02DOI: 10.31942/jafin.v1i1.6792
I. Setiawan, Atieq Amjadallah Alfie, Wulan Budi Astuti
Penelitian ini bertujuan untuk menguji apakah penerapan aplikasi ATLAS, Kompetensi dan Independensi Auditor berpengaruh terhadap kualitas audit. Penelitian ini dilakukan pada Kantor Akuntan Publik yang tersebar di Kota Semarang. Metode analisis data yang digunakan adalah metode analisis linear berganda. Hasil penelitian menunjukan bahwa penerapan aplikasi ATLAS tidak berpengaruh terhadap kualitas audi sedangkan kompetensi dan independensi auditor berpengaruh positif terhadap kualitas audit pada KAP di Kota Semarang. Kata Kunci: ATLAS, Independensi auditor, Kualitas Auditor, Kompetensi auditor, TABK
{"title":"PENERAPAN APLIKASI ATLAS, KOMPETENSI DAN INDEPENDENSI AUDITOR SERTA KUALITAS AUDIT KANTOR AKUNTAN PUBLIK DI SEMARANG","authors":"I. Setiawan, Atieq Amjadallah Alfie, Wulan Budi Astuti","doi":"10.31942/jafin.v1i1.6792","DOIUrl":"https://doi.org/10.31942/jafin.v1i1.6792","url":null,"abstract":"Penelitian ini bertujuan untuk menguji apakah penerapan aplikasi ATLAS, Kompetensi dan Independensi Auditor berpengaruh terhadap kualitas audit. Penelitian ini dilakukan pada Kantor Akuntan Publik yang tersebar di Kota Semarang. Metode analisis data yang digunakan adalah metode analisis linear berganda. Hasil penelitian menunjukan bahwa penerapan aplikasi ATLAS tidak berpengaruh terhadap kualitas audi sedangkan kompetensi dan independensi auditor berpengaruh positif terhadap kualitas audit pada KAP di Kota Semarang. Kata Kunci: ATLAS, Independensi auditor, Kualitas Auditor, Kompetensi auditor, TABK","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72696753","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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