ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF THE ASIAN STOCK PRICE INDEX ON THE JAKARTA COMPOSITE INDEX BEFORE AND DURING COVID-19
Get PDFThis study aims to analyze and determine the effect of the Asian stock price index on the Composite Stock Price Index (IHSG) and the difference in stock prices before and during COVID-19 partially. In this study, the independent variables used are Strait Times Index (STI), Nikkei 225 (N225), KOSPI, Shanghai Composite Index (SSEC), Dubai Finance Market General (DFMG), National Stock Exchange Composite (NSEI) and Kazakhstan Stock Exchange. (KAASE) while the dependent variable is the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange. The data used in this study is daily time series data for the period October 1, 2019 to July 31, 2020 for each research variable. The results of this study partially show that STI, N225, KOSPI, SSEC, DFMG, NSEI and KASE have a significant effect on the IHSG. The coefficient of determination (R2) obtained is 97.3%, which means that the IHSG movement can be influenced by the seven stock price indices in Asia, while the remaining 2.7% is influenced by other factors not examined in this study
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN REAL INTEREST RATE TERHADAP FINANCIAL DISTRESS
Get PDFIn this study, the aim of this research is to determine the effect of the ratio of profitability, liquidity, leverage and real interest rate on financial distress in various industrial sector companies listed on the Indonesia Stock Exchange for the period 2017-2019. With this research, it is hoped that it can provide new knowledge related to financial distress in a company.
The independent variables used in this study are the ratio of profitability to the proxy of ROA, liquidity with the proxy of the current ratio, leverage with the proxy debt ratio, and the real interest rate. Meanwhile, the dependent variable used is financial distress. The method of measurement in determining financial distress in this study uses the springate method (S-score). The analytical tool in this study using logistic regression analysis. The sample in this study were 37 companies which were taken by purposive sampling technique in a span of 3 years, so that the number of observational data was 111.
Based on the results of this study using logistic regression analysis, namely the profitability ratio proxied by ROA partially has a negative and insignificant effect on financial distress, the liquidity ratio proxied by CR partially has a negative and significant effect on financial distress. partial has no positive and significant impact on financial distress, partially real interest rate has a negative and significant effect on financial distress, profitability ratio (ROA), liquidity (current ratio), leverage (debt ratio), and real interest rate simultaneously have a significant effect against financial distress
Developing Ideal Leadership Perception of Accounting Students Through The 360 Degrees Leadership Education
Get PDFThis study aims to determine the effect of 360 Degree Leadership Education on the perception of Accounting Students about the ideal leadership principles and to analyze the difference of the Accounting student’s leadership perception before and after got this education. We hope that this study can contribute to support the Accounting Profession to have the professional Accountants who deserve to lead this profession in time to come.
The research data were obtained through some questionnaires that have been distributed to 100 students who haven’t got the 360 Degree Leadership Education and 100 other students who have got it in 2019. We used Non-Probability Sampling with the Purposive Sampling Method to get representative sample. We also used the descriptive analysis, Simple Linear Regression, and the comparative hypothesis testing to test the hypothesis.
The results show that the 360 Degree Leadership Education influences the leadership perception of the Accounting students by 27.5%. This research indicates that there is different leadership perception between these two groups of students. Furthermore, it shows that the Accounting student who haven’t got the 360 Degree Leadership Course tend to agree with the myth of leadership while the other students who have got it show the opposite tendency.
Keywords: 360 Degree Leadership Education; Leadership Perception; Accounting Students
ANALYZE FACTORS THAT AFFECT ENTREPRENEURS OF MICRO, SMALL, MEDIUM ENTERPRISES INTENTION TO USE ACCOUNTING INFORMATION SYSTEMS BASED ON FLOW THEORY
Get PDFThis study aims to analyze factors that affect entrepreneurs of micro, small and medium enterprises (MSME) intention to use accounting information systems (AIS). This research model is based on theory of flow which analyzes attitude towards AIS Use, Perceived Enjoyment and Concentration as factors that affect behavioral intention to use and its impact to actual usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). Unit of analysis in this research are entrepreneurs of Micro, Small, and Medium Enterprises (MSME) in Bandung City. In order to obtain primary data, we use questionnaires. The result of this research is intended to solve the problem of low intention to use AIS which gives impact to AIS usage
THE EFFECT OF KNOWLEDGE OF ETHICS, RELIGIOSITY, ETHICAL SENSITIVITY, ETHICAL ORIENTATION TO ACCOUNTING STUDENTS PERCEPTION OF CREATIVE ACCOUNTING PRACTICES
Get PDFCreative accounting is an ethical dilemma because it does not seem to violate the rules but causes users of financial statements to make wrong decisions. With the occurrence of various accounting scandals abroad and in Indonesia that has committed creative accounting actions, it is evident that there are still many accountants who violate the basic principles of professional accounting ethics and from creative accounting actions that have resulted in companies collapsing. This study aims to examine whether there is a relationship between ethical knowledge, religiosity, ethical sensitivity, and ethical orientation to accounting students' perceptions of creative accounting practices.
The subjects of this study were students of higher education accounting study programs in West Java. The research method used in this research is quantitative with a questionnaire. The survey was conducted on 320 respondents of higher education accounting students in West Java. The analysis technique uses multiple linear regression analysis with SPSS software.
The results of this study indicate that: ethical knowledge has a positive effect on accounting students' perceptions of creative accounting practices, religiosity does not affect accounting students' perceptions of creative accounting practices, ethical sensitivity has a positive effect on accounting students' perceptions of creative accounting practices, ethical orientation does not affect perceptions. accounting students regarding creative accounting practices. And simultaneously ethical knowledge, religiosity, ethical sensitivity, and ethical orientation affect the perceptions of accounting students regarding creative accounting practices as evidenced by the F value of 62.587> F table 2,4003 and a significance value of 0,000 <0.05
THE EFFECT OF AUDITOR'S COMPETENCY, PROFESSIONALISM AND EXPERIENCE ON MATERIALITY LEVEL CONSIDERATIONS
Get PDFThis study aims to prove the existence of a positive effect of competence, professionalism and experience of auditors on consideration of materiality levels. The sample of this research is 100 auditors obtained using purposive sampling technique. This research is a quantitative research with primary data through distributing questionnaires. Methods of data analysis in this study using the Partial Least Square (PLS) method. The results of this study prove that the competence, professionalism and experience of auditors have a positive effect on the consideration of the level of materiality of auditors who work in KAP DKI Jakarta Region
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MELAKUKAN PENGGELAPAN PAJAK
Get PDFIndonesia is a developing country that needs funds to finance its development. In order to finance all the interests of the state in realizing a better national economy, an APBN (State Revenue and Expenditure Budget) is prepared. The taxation sector is the largest sector that contributes to the State Budget. However, in the implementation of tax revenue does not match the predetermined target, one of the causes of this is due to tax evasion by taxpayers.
This study aims to examine the factors that influence the intention to commit tax evasion. This research is a quantitative research with data collection techniques using a questionnaire distributed to taxpayers who are registered free workers at KPP Pratama Subang. The sample used in this study was 118 respondents using purposive sampling technique and an error rate of 5%. The analysis technique uses multiple linear regression analysis.
The results showed that the coefficient of determination R2 was 0.374, which means that the dependent variable could be explained by the independent variable at 37.4% and the remaining 62.6% was explained by other variables. The results of this study conclude that partially the variable love of money, tax system, tax justice, tax discrimination, and tax sanctions has no effect on tax evasion, while the variable understanding of taxation has a negative effect on tax evasion and the variable religiosity has a negative effect on tax evasion. Simultaneously, the variable love of money, tax system, tax justice, tax discrimination, understanding of taxation, taxation sanctions and religiosity have an effect on the variable tax evasion
PENGARUH PENGETAHUAN KEUANGAN, PENGALAMAN KEUANGAN, TINGKAT PENDAPATAN, DAN TINGKAT PENDIDIKAN TERHADAP PERILAKU KEUANGAN
Get PDFTujuan Penelitian ini adalah untuk mengetahui pengaruh pengetahuan keuangan, pengalaman keuangan, tingkat pendapatan, dan tingkat pendidikan terhadap perilaku keuangan keluarga. Jenis penelitian yang digunakan dalam penyusunan penelitian ini adalah kuantitatif. Data primer yang diperoleh dari responden dengan teknik pengumpulan data berupa kuesioner. Populasi dalam penelitian ini yaitu kepala keluarga di Subang dengan sampel sebanyak 120 responden. Adapun metode analisis yang digunakan adalah uji validitas dan reliabilitas. Uji Normalitas Uji Heterokedastisitas dan Uji Multikolonieritas. Uji t, Uji F dan koefisien determinasi. Hasil uji hipotesis secara parsial menunjukkan bahwa pengetahuan keuangan, tingkat pendaptan, dan tingkat pendidikan tidak berpengaruh terhadap perilaku keuanga keluarga, sedangkan pengalaman keuangan berpengaruh postif signifikan teradap perilaku keuangan keluarga. Hasil uji hipotesis secara simultan menunjukkan bahwa pengetahuan keuangan, pengalaman keuangan, tingkat pendapatan, dan tingkat pendidikan secara simultan berpengaruh positif signifikan terhadap perilaku keuangan keluarga. Berdasarkan uji T dan uji F maka hipotesis penelitian dapat diterima pada tingkat signifikansi 5%
ANALISIS PERBANDINGAN PSAK 106 DENGAN FATWA DSN-MUI DAN STANDAR AAOIFI MENGENAI AKUNTANSI MUSYARAKAH
Get PDFThe purpose of this research is to determine the conformity of musyarakah accounting standards with the MUI DSN (National Sharia Council) as an organization that overshadows one of the problems of sharia financial transactions, especially Shari'ah PSAK 106 based on AAOIFI's international accounting standards. To uncover this problem in depth and thoroughly, researchers used descriptive analysis with data collection methods with literature study methods or content analysis methods. Content analysis is one type of research method that is objective, systematic, qualitative, and related to content. This content analysis study emphasizes language and requires neutrality. So that the author analyzes the suitability of musyarakah accounting with DSN (National Sharia Council) MUI by looking at the rules issued by AAOIFI as an international accounting organization in the world, so that there is accounting conformity in Indonesia
ANALISIS PERBANDINGAN NON PERFORMING FINANCING (NPF) DAN FINANCING TO DEPOSITE RATIO (FDR) ANTARA BANK UMUM SYARIAH DENGAN UNIT USAHA SYARIAH PADA MASA PANDEMI COVID-19
Get PDFThis study aims to analyze and determine the differences in NPF and FDR performance between Islamic Commercial Banks and Islamic Business Units during the Covid-19 pandemic. The data used in this study were obtained from the Sharia Banking Statistics for December 2020 published by the Otoritas Jasa Keuangan.
The analysis technique used to see the comparison of NPF and FDR performance between Islamic Commercial Banks and Islamic Business Units is the independent sample t-test method. The results of the research conducted show that there is no difference between the NPF of a Sharia Commercial Bank and a Sharia Business Unit, while there is a difference between the FDR of a Sharia Commercial Bank and a Sharia Business Unit. Sharia Commercial Banks have a better performance in the FDR ratio, while Sharia Business Units have a better performance in the NPF ratio .