https://ejournal.upi.edu/index.php/aset/issue/feedJurnal ASET (Akuntansi Riset)2024-02-03T20:30:25+07:00Dr. Aristanti Widaningsiharistanti.widyaningsih@upi.eduOpen Journal Systems<p align="justify"><a title="SINTA" href="https://drive.google.com/file/d/1jMlhL2eCZmKSGwMcV6ExgNjF9RsU3YUy/view?usp=sharing" target="_blank"><span>Nationally Accredited based on the Decree of the Minister of Research Technology/BRIN, Number B/4130/E5/E5.2.1/2019 - 31 December 2019</span></a></p><p align="justify">Jurnal ASET (Akuntansi Riset) (<a title="ISSN CETAK" href="http://u.lipi.go.id/1261198216" target="_blank">p-ISSN: 2086-2563 </a>and <a title="ISSN ONLINE" href="http://u.lipi.go.id/1474272367" target="_blank">e-ISSN: 2541-0342)</a> is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan indonesia. It is published twice a year in June and December. Jurnal ASET (Akuntansi Riset) publishes papers in the field of accounting hat give a contribution to the development of accounting science, accounting practices, and the accounting profession. We accept mainly research-based articles related to accounting science, accounting practices, and the accounting profession. The scopes of the topics include (1) Management Accounting,(2) Financial Accounting,(3) Public Sector Accounting,(4) Sharia Accounting,(5) Accounting Information Technology,(6) Auditing,(7) Professional Ethics,(8) Accounting Education. Editorial Team welcome submissions of papers describing researchers, practitioners, regulators, students, and other parties interested in the development of accounting science, accounting practices, and the accounting profession. Starting in 2021, the ASET Journal (Research Accounting) accepts manuscripts of both quantitative research, qualitative research, mixed methods research, and Research and Development (R&D) written in English. Digital Object Identifier.</p>https://ejournal.upi.edu/index.php/aset/article/view/57481The Modification of The Delone and Mclean Model: System Quality, Information Quality, and Tax Literacy on E-Filing User Satisfaction2024-02-02T22:17:41+07:00Faza Nisasilmi Nasuhafaza.nisasilmi98@gmail.com<p>This study aimed to determine the effect of system quality, information quality, and tax literacy on the e-Filing system's user satisfaction among employees at the Universitas Pendidikan Indonesia (Indonesian University of Education-UPI). This study employed an explanatory survey method by collecting primary data in a questionnaire. The hypothesis testing of this study implemented simple linear regression analysis with the SPSS Statistics 25 software tool.<strong> </strong>The results of the study, it was found that each variable which is system quality, information quality, tax literacy affect user satisfaction e-Filing system at Universitas Pendidikan Indonesia (Indonesian University of Education-UPI). Employees at Universitas Pendidikan Indonesia with PTNBH status have perception that e-Filing system's could be a benefit as taxpayersin in reporting SPT of the use e-Filing system. This study is expected to get insight of the e-Filing system. With this study could gain improvement of understanding in the use of e-Filing system at Universitas Pendidikan Indonesia (Indonesian University of Education-UPI). This study could evaluate the success of the e-Filing system uses model Delone and McLean by modifying several other variables.<strong> </strong></p>2023-12-01T17:54:59+07:00Copyright (c) 2023 Jurnal ASET (Akuntansi Riset)https://ejournal.upi.edu/index.php/aset/article/view/59729Moderation Internal Control System: PSAK Adoption IFRS and Dysfunctional Audit Behaviour on Audit Quality2024-02-02T22:22:42+07:00Ratna Mappanyukiratna_mappanyuki@mercubuana.ac.idS Sumiyatiyati.coemi@gmail.comN Nengsihyati.coemi@gmail.comSyamsu Alamanchu_alam@yahoo.com<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p>This study aims to empirically illustrate the influence of PSAK adoption IFRS, with its interaction with dysfunctional audit Beha-vior, on audit quality, utilizing the internal control system as the moderation variable. The data collection comes from Indonesia’s state-owned enterprises (SOE) employees located in Jakarta with criteria gender, level of education, age, and length of service. The survey on questionnaires and the analysis were executed through the Smart PLS 3.0<strong>. </strong>The pivotal discovery reveals a noteworthy impact of IFRS Adoption on audit quality. These findings align cohesively with agency theory, suggesting that interactions with-in agency relationships frequently give rise to knowledge inequ-ality, manifesting as information asymmetry. Highlighting the im-perative of transparency, it is emphasized that financial reports crafted with transparency possess the potential to shape the quality of resultant financial statements. Intriguingly, this study concludes with the unexpected revelation that there is no moderation (predictor moderation) of the internal control system on the influence of applying IFRS Adoption on audit quality. This underscores the assertion that situational leadership attains greater efficacy when supported by conducive leadership tailored to specific circumstances. Regarding theoretical and practical im-plications, no direct interaction is discerned between the internal control system, IFRS Adoption, and Dysfunction Audit Behavior. The moderator test findings in this study serve as moderation predictors and unveil how the internal control system variable functions solely as a predictor in the established research model, thereby contri-buting novelty to the existing literature.</p></td></tr></tbody></table></div>2023-12-01T17:55:00+07:00Copyright (c) 2023 Jurnal ASET (Akuntansi Riset)https://ejournal.upi.edu/index.php/aset/article/view/60402The Role of Corporate Governance on Stakeholder Pressure and Integrated Reporting2024-02-02T22:27:50+07:00Putri Nurmaladosen01368@unpam.ac.idAkhmad Sigit Adiwibowodosen01456@unpam.ac.id<p>This research examines the effect of stakeholder pressure on integrated reporting and the role of corporate governance as a moderating variable on the effect of stakeholder pressure on integrated reporting. Integrated reporting has been a re-search focus for a decade, but its effect on stakeholder pres-sure and corporate governance needs to be studied more. This study used 150 sample data from LQ45 companies listed on the Indonesian Stock Exchange between 2017 and 2021, and hypotheses were tested using panel regression. Accor-ding to the study's findings, the pressure from stakeholders does not affect integrated reporting. According to the study's findings, corporate governance cannot moderate the effects of stakeholders' pressure on integrated reporting. It shows that management's motivation to implement integrated rep-orting is only sometimes to maintain its reputation among shareholders. This study contributes to academic research on management's motivation to disclose integrated repor-ting, particularly in Indonesia. It may also explain why earlier studies contradicted when businesses had high liquidity in integrated reporting. The novelty of this research is that usi-ng samples of LQ45 companies with high stock liquidity is the main focus for investors to invest their funds in the Indon-esian capital market, making these research findings reflect stakeholders' pressure of integrated reporting practices.</p>2023-12-01T17:55:01+07:00Copyright (c) 2023 Jurnal ASET (Akuntansi Riset)https://ejournal.upi.edu/index.php/aset/article/view/60375Empirical Testing of Capital Structure and Profitability as Mechanisms to Enhance Firm Value2024-02-02T22:32:14+07:00Emillia Nurdinemillia.nurdin@uho.ac.idF Fitriamanfitriaman0708@uho.ac.idWarniyatih Nur Aqurataqurat0909@gmail.com<p>This study examines the effect of capital structure and profitability on the firm value in Mining Companies that have been listed on the Indonesia Stock Exchange (IDX). The sample selection technique was carried out using the purposive sampling method so that 12 companies were obtained as samples. This research uses quantitative methods and multiple linear regression analysis was utilized to examine the relationship between the variables under consideration. From the research results, it was found that capital structure has a positive effect on firm value, indicating that an increase in capital structure will enhance the value of mining companies listed on the Indonesia Stock Exchange. The research results align with the trade-off theory, which suggests that judicious use of debt financing can increase firm value. The research results also found that profitability has a positive effect on firm value, as higher profitability enhances firm value. The results of this study align with the signaling theory, the level of company profitability can be a positive signal for investors to invest. The implications of this research are aimed at three different groups: investors, companies, and future researchers. The research concludes that increasing capital structure and profitability can enhance firm value. This study provides new insights into the relationship between capital structure, profitability and firm value in the context of mining companies listed on the Indonesian Stock Exchange (IDX).</p>2023-12-01T17:55:01+07:00Copyright (c) 2023 Jurnal ASET (Akuntansi Riset)https://ejournal.upi.edu/index.php/aset/article/view/61333Determinant’s of Audit Quality2024-02-02T22:37:53+07:00D Delianadeliana@polmed.ac.idAbdul Rahmanabdulrahman@polmed.ac.idRizki Syahputrakarynm@students.polmed.ac.idL Listiorinilistiorini@gmail.comKaryn SImbolonkarynm@students.polmed.ac.id<p>The objective of this study is to provide empirical evidence of how auditor accountability, competence, and integrity impact the quality of audits. The research used quantitative methods through questionnaires distributed directly to respondents and collected from 30 sample. The structural measurement and evaluation model using Smart PLS 4 software. The test results indicate that the accountability variable does not impact the quality of the audit. The quality of audits is improved when auditors possess both competence and integrity. Auditors require knowledge and experience when making decisions. The effectiveness of an audit greatly depends on the auditor's competence and integrity. Auditors must have great curiosity, be broad-minded, and be able to carry out analytical reviews in carrying out audit tasks, and auditors must be able to manage time well to complete each audit work, audit results reports can be accounted for by the auditor and not avoid or blame other people who may result in harm to others. Auditors as the spearhead of the implementation of audit tasks must always improve the knowledge so that the application of knowledge can be maximized in practice. The novelty of this research from previous research is that the previous variables used Independence, Complexity of Tasks, and Auditor Competency on the Audit Quality variables, while this research uses Accountability and Integrity variables as independent variables, the research location was carried out in a different place, namely the previous research was carried out at KAP Bali while this research was conducted at KAP Medan City.</p>2023-12-01T17:55:01+07:00Copyright (c) 2023 Jurnal ASET (Akuntansi Riset)https://ejournal.upi.edu/index.php/aset/article/view/59397Audit Committee Effectiveness and Accounting Conservatism Practices: The Case of Manufacturing Companies2024-02-02T22:43:29+07:00Ratieh Widhiastutiratieh.widhiastuti@mail.unnes.ac.idAbdul Rohmanabdulrohman@lecturer.undip.ac.idPuji Hartopujiharto@lecturer.undip.ac.id<p>This study aimed to see how financial distress, conflicts of interest, and litigation risk affected accounting conservatism when an audit committee was present as a moderating variable. The population was manufacturing companies indexed at the Indonesia Stock Exchange (IDX) in 2019-2021. The tool employed descriptive and moderation regression analysis. The findings of this research showed that financial distress, conflicts of interest, and litigation risk had a significant positive effect on accounting conservatism. However, the audit committee could not moderate the impact of financial distress, conflict of interest, and litigation risk on accounting conservatism. Financial distress had a significant positive effect on accounting conservatism. Litigation risk was one of the negative impacts of agency problems in a company. These results supported the agency theory, which explains that lawsuits or litigation risks can occur due to differences in interests between management and investors, creditors, or the government. This research contributes to accounting standard policymaking, particularly in applying the conservatism principle. Based on the occurrences and findings of past investigations, which are still inconsistent, the originality of this study was to see how financial distress, conflicts of interest, and litigation risk affected accounting conservatism by including the audit committee variable as a moderating variable.</p>2023-12-01T17:55:01+07:00Copyright (c) 2023 Jurnal ASET (Akuntansi Riset)https://ejournal.upi.edu/index.php/aset/article/view/57228An Influence: Executive Compensation, Tax Avoidance, and Multiple Large Shareholders (As Moderation)2024-02-02T22:48:31+07:00Chika Aprilliachikaaprillia@upi.eduBudi Supriatono Purnomobudi.purnomo@upi.edu<p>This research is conducted to analyze how executive compensation affects tax avoidance with the presence of multiple large shareholders (MLS) as moderation. This research uses descriptive and verificative methods with a quantitative approach and is conducted on companies engaged in the consumer non-cyclical sector on the IDX in the range of 2019 – 2021. There were as many as 164 total observational data from 68 obtained companies as research samples using purposive sampling techniques. In this research, we found that executive compensation has positive impacts on the practices of corporate tax avoidance. Additionally, it could be moderated by the existence of multiple large shareholders (MLS). MLS moderation can amplify and turn that influence into a negative one. Based on the obtained test results, executive compensation is a monitoring cost incurred to motivate company managers to conduct tax avoidance. Additionally, executive compensation also acts as a reward for additional risks that company managers must face. Companies in the consumer non-cyclical sector were used in this research because of their large numbers and massive contributions to the economy with 2019 – 2021 as a research year due to the COVID-19 outbreak which also impacted the economy.</p>2023-12-01T17:55:02+07:00Copyright (c) 2023 Jurnal ASET (Akuntansi Riset)https://ejournal.upi.edu/index.php/aset/article/view/51019Model Accountability And Transparency On Financial Management Nonlaba2024-02-02T22:53:23+07:00Otniel Safkaurotnielsafkaur@yahoo.co.id<p>This research aims to determine the policies and practices of Accountability, Transparency, Management and Accountability of Non-Profit Financial Institutions of the Evangelical Christian Church in Klasis Jayapura. Combined accountability and transparency in financial management and accountability systems are used as a theoretical framework. Data collection was carried out by distributing Google Form questionnaires and manual questionnaires to church congregation respondents as the primary data population. The test tools used in the analysis include Partial Least Square (PLS) and Structural Equation Modeling (SEM). The target population of 500 people gathered only 315 congregations of the Jayapura Classical Evangelical Christian Church, proving that the financial accountability and transparency system has an influence on Management and Accountability Finance. The accountability and transparency policies and practices carried out at GKI Klasis Jayapura are based on the Interpretation of Financial Accounting Standards (ISAK) Number 35, accountability and transparency of GKI financial management and accountability at Klasis Jayapura. The research results show that the financial accountability of GKI Klasis Jayapura uses a traditional approach and is not in accordance with ISAK 35 Accountability and Transparency which was developed so that it does not reflect management and accountability in accordance with accounting standards. Previous research used primary and secondary data on profit-oriented organizations, but the current research uses primary data that was distributed directly to church congregation respondents. The financial position, cash flow reports show that there is no responsibility, this is proven by the lack of transparency regarding financial management.</p>2023-12-01T17:55:02+07:00Copyright (c) 2023 Jurnal ASET (Akuntansi Riset)https://ejournal.upi.edu/index.php/aset/article/view/61523The Quality of Banking Financial Reporting Information Before and After IFRS 9 Implementation2024-02-02T22:57:25+07:00J Jasmanjasman@perbanas.idA Aminatunnazaaminatunnaza.89@perbanas.id<p>This research aims to test differences in the quality of banking financial reporting information before and after the implementation of IFRS 9 which was adopted as PSAK 71 in Indonesia. Data was acquired from the annual and quarterly financial reports of conventional banking sector listed on the Indonesia Stock Exchange 2018-2021. The data analysis technique used the Wilcoxon signed ranks test to investigate the differences in accrual quality, and the paired sample t test to investigate the differences in value relevance. The results found that there are significant differences in the financial reporting information quality before and after PSAK 71 implementation in terms of accrual quality. After PSAK 71 implementation, managers used more discretion to influence accounting figures than before the PSAK 71 implementation. The main factor that may cause this difference is the global economic crisis that hit in 2020-2021 due to the Covid-19 pandemic and other institutional changes that occurred along with the PSAK 71 implementation. However, there is no significant difference in value relevance before and after PSAK 71 implementation. As a result, although the PSAK 71 implementation theoretically has a positive impact on increasing value relevance, this condition may be covered by the impact of the economic crisis during the Covid-19 pandemic which coincides with the PSAK 71 implementation. The significance of this study is to examine whether there are differences in the quality of bank financial reporting information before and after implementing PSAK 71 from the perspective not only accounting but also the market.</p>2023-12-05T12:15:04+07:00Copyright (c) 2023 Jurnal ASET (Akuntansi Riset)https://ejournal.upi.edu/index.php/aset/article/view/62523Political Connections and Tax Avoidance: Does Audit Quality Moderate The Relationship?2024-02-02T23:01:34+07:00Maria Goreti Kentris Indartikentris@edu.unisbank.ac.idJacobus Widiatmokokentris@edu.unisbank.ac.idThis study aims to investigate the effect of political connections and executive character on tax avoidance, as well as examine the role of audit quality variables in this relationship. This research uses moderated regression to analyze 343 data from manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021. The findings of this study suggest that political connections and executive character have a positive effect on tax avoidance. Another important finding is that audit quality, as an external governance mechanism, can reduce the impact of political connections and executive character on tax avoidance. On the other hand, tax avoidance is not directly impacted by audit quality. This study supports agency theory which emphasizes the importance of governance mechanisms in minimizing agency conflicts, in particular the presence of quality auditors as an external governance mechanism is able to reduce management's tendency to commit tax avoidance. For the Directorate General of Taxes, the findings of this study provide important input in determining tax policy to be more effective by conducting tighter oversight of companies that are politically connected and have executives with a risk-taking character. This research offers audit quality, which is an external governance mechanism as a solution to mitigate tax avoidance which is motivated by political connections and the character of executives who dare to take risks.2024-01-15T11:29:00+07:00Copyright (c) 2023 Jurnal ASET (Akuntansi Riset)https://ejournal.upi.edu/index.php/aset/article/view/61932Corporate Life Cycle, Corporate Governance and Corporate Social Responsibility Disclosure2024-02-02T23:05:06+07:00Rossy Azella Rahmawatirossyrahmawati932@gmail.comIndri Kartikaindri@unissula.ac.id<p>This study examines the effect of CLC in the mature phase, size of the board of commissioners, size of the board of directors, and gender diversity on CSR disclosure with company size, profitability, slack, MTB, RnD, and company age as control variables. This study used 352 manufacturing companies listed on the IDX for 2019-2021. Secondary data was obtained from annual reports and analyzed quantitatively through multiple linear regression analysis with SPSS 25. This study found that CLC in the mature phase and the size of the board of directors had a significant positive effect on CSR disclosure. The size of the board of commissioners had an insignificant positive effect, while gender diversity had an insignificant negative effect. Companies in the mature phase with many directors will become increasingly involved in CSR because their conditions are stable. Meanwhile, commissioners focus more on financial performance, and male directors still dominate, so their influence is insignificant. This study implies that companies in the mature phase need to implement CSR to gain the trust of stakeholders so they can be sustainable in the long term, and the government needs to encourage companies to be committed to implementing CSR. Investors do not hesitate to invest in companies in the mature phase that have good social responsibility because these companies can be sustainable in the long term. This study adds a gender diversity variable, uses the latest GRI Standards with 148 indicators, and uses manufacturing companies registered on the IDX for 2019-2021 as the novelty from previous research.</p>2024-01-20T15:45:43+07:00Copyright (c) 2023 Jurnal ASET (Akuntansi Riset)https://ejournal.upi.edu/index.php/aset/article/view/58408Analysis of the Impact of Liquidity and Adequacy of Operational Cash Flow on the Detection of Financial Distress Risk in Retail Companies Listed on the Indonesian Stock Exchange2024-02-02T23:08:54+07:00H Hanifahhanifah@ekuitas.ac.id<p>The research investigates liquidity conditions and operational cash flow adequacy in retail companies listed on the IDX from 2016 to 2022, aiming to detect the risk of financial distress. Employing a descriptive and verification method, secondary data from annual financial reports were analyzed using logistic regression in SPSS. The findings reveal that, on average, the companies exhibit sufficient liquidity and operational cash adequacy. While financial distress is generally deemed safe, caution is warranted as values are above 0. The study establishes that liquidity and operational cash flow adequacy significantly impact the detection of financial distress, explaining 78.6% of the variance. Notably, 21.4% remains influenced by other factors. This underscores the importance of considering liquidity and cash flow when assessing a company's risk of financial distress. The implications for theory and policy suggest using these metrics as preemptive tools for companies, prompting the establishment of minimum standard liquidity and cash flow policies. Additionally, recommendations include creating standardized policies for receivables and inventory turnover, with key performance indicators (KPIs) for the receivables department. The research's novelty lies in the collaborative analysis of liquidity and operational cash flow adequacy as independent variables, focusing on retail companies listed on the IDX from 2016 to 2022. The utilization of logistic regression enhances the accuracy of the resulting model. These insights contribute to a more comprehensive understanding of the factors influencing financial distress in the retail sector, offering practical implications for management and policy formulation.</p>2024-01-20T15:43:10+07:00Copyright (c) 2024 Jurnal ASET (Akuntansi Riset)https://ejournal.upi.edu/index.php/aset/article/view/61653Corporate Social Responsibility, Company Value, and Company Size in Southeast Asia2024-02-02T23:12:03+07:00Leni Yuliantiyuliyanti_leni@upi.eduN Nugrahanugraha@upi.edu<p>This study aims to determine the relationship between company value and corporate social responsibility and company size. Method This research uses a quantitative methodology. Multiple regression analysis was used in the descriptive-verificative approach of the investigation. The research method used in this research is a quantitative approach companies served as the study's units of analysis. The research used a cross-sectional in Southeast Asia in 2022 which data is available at Thomson Reuters on the website <a href="https://www.refinitiv.com/">https://www.refinitiv.com</a>. The findings of this study showed that company value is positively impacted by corporate social responsibility while negatively impacted by company size. The findings of that study need for consideration by companies to implement policies related to corporate social responsibility and since it is a company size able to change investors’ views, therefore company goals are expected to include economic, environmental and social where the company is established. However, the companies also have to pay attention to the number and increase in total assets because high total assets a significant effect on high risk and competition. This study provides novel insights into the relationship between between corporate social responsibility and business value in the Southeast Asian region.</p>2024-01-20T15:15:24+07:00Copyright (c) 2023 Jurnal ASET (Akuntansi Riset)https://ejournal.upi.edu/index.php/aset/article/view/61989Female Board of Directors and Earnings Management: The Mediating Role of Profitability2024-02-02T23:20:51+07:00Ria Karinaria@uib.ac.idM Mardiantomardianto.zhou@uib.ac.idSri WahyuniSriwahyunikwok22@gmail.com<p>This study aims to determine the influence of a female board of directors on earnings management. The mediating role of profitability was also studied to determine the influence of profitability in improving the relationship between the female board of directors and earnings management. The study was conducted on public companies listed in Indonesia Stock Exchange with a sample of 408 companies with annual report data from 810 Indonesian companies for 2018-2021 listed on IDX. The study used panel data regression with FEM (Fixed Effect Model) as the model to analyze the data using Eviews 12 application. The findings of this research indicate that female boards of directors do not influence earnings management. However, company profitability has a significant negative influence on the influence of a female board of directors on earnings management. Companies with more women on their board of directors tend to reduce earnings management practices when the company has good performance. This research provides practical implications for managers to consider gender equality in management. Studies regarding the role of profitability in moderating governance structure and earnings management are still rarely discussed. This research provides a theoretical contribution to the literature where a company's governance structure can influence earnings management practices depending on company performance.</p>2024-01-22T18:56:41+07:00Copyright (c) 2023 Jurnal ASET (Akuntansi Riset)https://ejournal.upi.edu/index.php/aset/article/view/55040Non-Financial Performance and Cognitive Factors on The Performance2024-02-03T20:30:25+07:00R Rapinarapinarapinarapina@gmail.comR Ridwanrapinarapinarapina@gmail.comYenni Carolinarapinarapinarapina@gmail.com<p>Improved customer service can improve a bank's reputation. Bank reputation is not only determined by financial health but also by non-financial performance factors. This research measures how non-financial performance influences bank performance. The approach used is quantitative, with primary data acquired through the distribution of questionnaires to research participants and augmented by interview processes. The data is analyzed using Partial Least Squares. This study states that there is an effect of non-financial performance on banking performance. Organizations use Nonfinancial Performance Measures (NPM) measurement as an approach to establish goals and relate them to the vision and strategy of the organization. The variables that mediate the relationship between non-financial performance and banking performance are interpersonal trust and psychological empowerment which are found to have a significant direct effect on banking performance. The implications of this research are aimed at the banking industry to be able to maintain its performance by paying attention to factors of non-financial size. The implementation of non-financial performance measurement enables banks to gain a more comprehensive understanding of the factors contributing to the long-term success of the company. Additionally, this measurement assists banks in taking necessary actions to achieve their goals and maintain a competitive position in the market. The difference between this study and other studies is that it measures banking performance from the non-financial side by mediating cognitive mechanisms, namely psychological empowerment and interpersonal trust in banking performance in Indonesia.</p>2024-01-31T19:42:50+07:00Copyright (c) 2023 Jurnal ASET (Akuntansi Riset)