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Eny Maryanti
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Jl. Mojopahit No.666B, Sidoarjo, Jawa Timur
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INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 88 Documents
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Related Party Transaction Berpengaruh Terhadap Biaya Audit Senato Erasandi
Journal of Accounting Science Vol 4 No 1 (2020): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i1.393

Abstract

The purpose of this study is to analyze the effect of related party transactions on audit fees. This study uses 67 samples listed on the Indonesia Stock Exchange for the period 2017 to 2018. The analysis used in this study is the Multiple Regression analysis model that is processed with SPSS 20 software. This study found that related party transactions were positively and significantly related to audit fees. The results show that related party transactions can cause the company to have a high risk so that it can increase the audit fees paid by the company
Peran Green Product Innovation Dalam Memediasi Pengaruh Corporate Social Responsibility Terhadap Kinerja Bisnis Industri Kreatif Hadiah Fitriyah; Bambang Tjahjadi; Noorlailie Soewarno
Journal of Accounting Science Vol 4 No 1 (2020): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i1.397

Abstract

This study aims to empirically examine the role of green product innovation in mediating the influence of corporate social responsibility on the business performance of the creative industries of batik. The research approach used is quantitative research. The population is the creative industries of spread the r Sidoarjo and Bangkalan regions. The number of Small and Medium Industries of batik crafts in Sidoarjo and Bangkalan is 98 batik creative industries. The sample in this study were 79 creative industries of batik using the Slovin formula, then the determination and distribution of the sample was based on simple random sampling. The analytical method used in the data processing in this study uses SEM-PLS with the help of SmartPLS software. The results showed that: (1) corporate social responsibility (CSR) influences green product innovation (GPI) with a t value of 5.384 and a Pvalue of 0.000; (2) green product innovation (GPI) influences business performance with a t value of 5.492 and Pvalue of 0.000; (3) green product innovation(GPI) is able to mediate the influence of corporate social responsibility (CSR) business performance (BP) of creative industries with a t value of 3.771 and a Pvalue of 0.000.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap dan Fasilitas Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif Mutia Dianti Afifah; Mhd Hasymi
Journal of Accounting Science Vol 4 No 1 (2020): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i1.398

Abstract

This research aims to determine the effect of profitability, size, fixed asset intensity, and tax incentive to tax management using effective tax rates as an indicator. The data in this research obtained from the annual report of financial statements on manufacturing companies listed in the Indonesian Stock Exchange period 2011-2017. Sample selection method used purposive sampling method. Analytical techniques in this research used descriptive statistics, panel data regression, test classic assumptions and hypothesis testing. The total sample in this research are 48 companies. The result proves that profitability, size, tax incentive have a negative effect to tax management using effective tax rates as an indicator. Fix asset intensity has no effect to tax management using effective tax rates as an indicator.
Optimisme Investor dan Kinerja Jangka Panjang Saham Pasca Initial Public Offerings yang Listing Di Bursa Efek Indonesia Mu’minatus Sholichah
Journal of Accounting Science Vol 4 No 1 (2020): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i1.399

Abstract

This study discusses and analyzes from the perspective of investor optimism and long-term performance after the IPO in the Indonesian capital market. Observations will be made regarding the influence of investors on the increase in the length of shares after the IPO with control variables of company size, company age, offer size, the achievement of underwriters, profitability on the Indonesia Stock Exchange. This study uses data from 2004-2017, with 194 IPO companies from 2004-2015 in the Indonesian capital market. Testing is done by using two drunken linear regression. The results of this study indicate that investors in the Indonesian capital market not only consider irrational factors but also consider rational factors about the company's character in making decisions to buy IPO shares. The characteristics of the company include the size of the company and the size of the stock offering. This study provides benefits for IPO stock investors who rely on the benefits of initial stock investment in a relatively long period of time so as not to suffer losses
Peran Motivasi Sebagai Moderating Variable Pada Pengaruh Peran Konflik, Ambiguitas, EI, Dan SI Terhadap Kinerja Auditor Imelda Dian R; Muhammad Nasih
Journal of Accounting Science Vol 4 No 1 (2020): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the role of motivation variables on the effects of Role Conflict, Role Ambiguity, Emotional Intelligence, and Spiritual Intelligence on Auditor Performance in Public Accountants. Data were collected through a questionnaire method to 46 respondents using simple random sampling technique. This study uses quantitative analysis which includes validity, reliability, and hypothesis testing through the R2 test, t-test, f-test, and moderation regression analysis (MRA) test. Data analysis techniques using multiple linear regression and moderate regression analysis (MRA) which serves to prove the research hypothesis. The results showed that role conflict and role ambiguity had no partial effect on auditor performance, whereas emotional and spiritual intelligence had a partial effect on auditor performance. Role conflict, role ambiguity, emotional intelligence, and spiritual intelligence simultaneously affect auditor performance. Motivation is not a moderating variable but a moderate predictor.
Determinasi Profitabilitas Pada Perusahaan Manufaktur Sektor Barang Konsumsi Evi Husnah; Iwan Setiadi
Journal of Accounting Science Vol 4 No 1 (2020): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i1.412

Abstract

This study aims to analyze the effect of Current Ratio, Total Asset Turnover, Debt to Equity and Firm Size on Profitability in Manufacturing Companies in the Consumer Goods Industry Sector in 2011-2017. The design of this study is causal associative. The population of this study includes all Manufacturing Companies of the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange during 2011-2017. Sample selection techniques using purposive sampling method and research data obtained by 20 companies. The data analysis technique is done by using Descriptive Statistical Analysis, Classic assumption test which includes normality test, autocorrelation test, heteroscedasticity test and multicollinearity test, Multiple Linear Regression Test and Model Feasibility Test which include Determination Coefficient Test, T test and F Test. The research results partially show the Current Ratio has a negative and not significant effect on Return on Assets. Total Asset Turnover and company size have a positive and significant effect on Return on Assets, and Debt to Equity Ratio has a negative and significant effect on Return on Assets. But Simultaneously it is known that CR, TATO, DER and Size have a significant effect on ROA.
Good University Governance Management Pattern Public Service Agency Amira Nurlatifah; Bambang Suratman; Hariyati
Journal of Accounting Science Vol 5 No 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i1.429

Abstract

Implement good governance in Higher Education, the government established a Public Service Agency with the aim of improving the quality of higher education services. The purpose of this study was to determine the meaning of good corporate governance, the application of the management patterns of good corporate governance in universities and the obstacles faced by good corporate governance in universities. This research is a qualitative research which is literature study. The results of the study reveal that good corporate governance has the meaning of a good governance system, especially important in universities based on the principles of good governance in universities, such as the principle of accountability which is manifested in positive and negative independence without pressure from any party, as well as the principle of equality and fairness to stakeholders. Apart from this, there are internal problems, one of which is due to the inadequate duties and functions of special institutions dealing with development. Meanwhile, external problems occur due to the rapid development of science and technology that does not yet fulfill sufficient capacity to implement good governance in the management of education in Indonesia
Independensi, Integritas, Serta Kompetensi Auditor Terhadap Kualitas Audit dengan Skeptisisme Profesional Sebagai Variabel Pemoderasi Rizky Darmawan Santoso; Ikhsan Budi Riharjo; kurnia kurnia
Journal of Accounting Science Vol 4 No 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.559

Abstract

Abstract The purpose of this study is to determine the effect of independence, integrity and competence on audit quality and find out if it is proven that professional skepticism is able to moderate the effect of independence, integrity, competence, respectively on audit quality. The data collection method used is by distributing questionnaires to all public accounting firms (KAP) in the city of Surabaya. The sample selection technique uses a purposive sampling technique with KAP auditors as research subjects. The results showed that the higher the independence, integrity and competence, the better the audit quality would be. The moderating variable professional skepticism is able to moderate the positive influence of independence on audit quality, and negatively moderate the effect of integrity on audit quality but is not able to moderate the effect of competence on audit quality. Keywords: independence, integrity, competence, professional skepticism, audit quality.
Growth of Companies: Empirical Study of the Companies Listed in Developing Economies Tariq Tawfeeq Yousif Alabdullah
Journal of Accounting Science Vol 4 No 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.677

Abstract

The aim of this study is to investigate the impact of some control determinants on growth of companies as a reflection to an economic perspective. The methodology used in the current study is cross sectional for a sample of companies belonging to industrial and service sectors (non-financial sector) for the year of 2019 in developing economies. We find a positive link between a number of board members and companies’ growth, while leadership position has insignificant link to companies’ growth. This means that an important policy implication should be considered by policy makers and management in the companies to increase numbers of members in the board of directors which is worth towards enhancement of companies’ growth. The value and originality of this study lies in its results that should be taken into account by several interested parties such as the management in the companies who engage in behavior that leads to maintaining strong control determinants, and also the financial analysts who manage studies on control determinants to enhance companies' growth and further the policymakers who design and implement plans of such determinants.
The Development of New Accounting History Research in Indonesia Ajeng Tita Nawangsari; Nur Ravita Hanun
Journal of Accounting Science Vol 4 No 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.894

Abstract

This study aims to capture the development of new accounting history research in order to understand the extent to which accounting history has been carried out and the possible direction of research in the future. This study use literature review to collect the data. The result shows that the NAH research in Indonesia has been carried out such as accounting research during the colonioal period, the early era of Indonesia’s independence, the ancient java and bali period. However, the opportunity to do the New accounting history research in Indonesia is still widely open considering that Indonesia is a country with many cultures and dynamics. Some opportunities in this field are accounting research during the Islamic Kingdom and contemporary accounting research which can describe various current accounting dynamics that impact the development of accounting.

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