ATESTASI : Jurnal Ilmiah Akuntansi
ATESTASI : Jurnal Ilmiah Akuntansi menerima dan memuat tulisan bersifat ilmiah dalam bentuk hasil penelitian, kajian teori dan aplikasi teori, gagasan konseptual, resensi buku baru, Bibliografi dan tulisan dari Akademisi maupun Praktisi di bidang Ilmu Akuntansi meliputi kajian Akuntansi Keuangan, Akuntansi Syariah, Sistem Informasi Akuntansi, Pajak, Auditing, Akuntansi Pemerintahan, Sektor Publik.
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<![CDATA[Effect of Internal Audit and Accounting Information System on the Effectiveness of Internal Control ]]>
<![CDATA[Marwah Yusuf]]>;
<![CDATA[Lusiana Kanji]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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<![CDATA[This study aims to examine and analyze the effect of internal audit and accounting information systems on the automotive trading company PT. Kars Inti Amanah provides a perspective for the management of similar companies about internal audit and accounting information systems' power to increase internal control effectiveness. The population in this study were all employees of PT. Kars Inti Amanah, amounting to 67 people, were then sampled using a simple random sampling technique so that 40 samples were selected; this study uses a quantitative approach with descriptive statistical analysis to map the value of respondents' answers and multiple lien regression analysis to examine the influence between internal audit variables and accounting information systems on the effectiveness of internal control. The descriptive statistical analysis results show the overall value of the products that internal audit and accounting information systems have a positive and significant effect on the effectiveness of internal control at PT. Kars Inti Amanah.]]>
<![CDATA[Profitability, Company Size, Financial Leverage, and Dividend Payout Ratio Influencing Income Smoothing Practices ]]>
<![CDATA[Anita Wulan Natasari Sukarno Putri]]>;
<![CDATA[Novrida Qudsi Lutfillah]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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<![CDATA[This study examines and analyzes the effect of profitability, company size, financial leverage, and dividend payout ratio on income smoothing practices. The population used in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. This study uses secondary data with a sample of 10 companies selected by purposive sampling method. Data analysis was performed using statistics with SPSS 21 tools. Based on the data analysis results using the t-test, it was known that partially profitability, company size, financial leverage, and dividend payout ratio did not significantly affect income smoothing practices. Based on the results of data analysis using the F test, it is known that simultaneously profitability, company size, financial leverage, and dividend payout ratio do not have a significant effect on income smoothing practices.]]>
<![CDATA[Accounting Earning Response Coefficient: Synthesis of Earning Responses ]]>
<![CDATA[Ratna Wijayanti Daniar Paramita]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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<![CDATA[The research objective was to compare the value of the Earnings Response Coefficient (ERC) with the Accounting Earnings Response Coefficient (AERC). Research on earnings response has been carried out with mixed results using the Earnings Response coefficient. Several researchers provide arguments and highlight the weaknesses of the ERC measure used to measure earnings quality. This study suspects that the size of the ERC may be different if cash flows are applied and not only earnings based on historical cost or accrual principles. The synthesis process is carried out to generate new concepts and then comparisons will be made of the ERC and AERC results. The study was conducted on 69 companies listed on the Indonesia Stock Exchange in 2014-2017. The results of the different test results for the ERC and AERC values on the Paired Sample Test value are significant (0.000), which means that the value obtained by adding CFO to the AERC equation is different from the ERC concept. These results indicate that the earnings quality resulting from the AERC regression by adding the CFO value to the AERC equation is the earnings quality after being corrected by CFO, so that the AERC value reflects the real earnings quality.]]>
<![CDATA[Altruistic Value Reflection Company Policy and Strategy: Finding Local Wisdom and the Meaning of CSR ]]>
<![CDATA[Darwis Said]]>;
<![CDATA[Asriani Junaid]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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<![CDATA[This research focuses on exploring the values in company activities that can be justified as a form or model for implementing corporate social responsibility (CSR). Data collection was carried out through interviews, field observations, and literature studies. While data analysis was carried out using an ethnomethodological approach. This study indicates that incorporating business practices, through the organizational structure model and several CSR strategies and policies reflect the existence of altruistic values , which are a form or model of CSR implementation. This can be seen in an organizational structure with the Town Service Department, External Relations Department, and Environmental, Health, and Safety Department (EHS). Activities and corporate culture that have a holistic dimension are guided by a vision, concern, jointness (in responding to and overcoming problems), and always learning and taking advantage of every accident. The results of this study indicate a meeting point between business interests and socio-environmental interests. There is a process of transforming knowledge of the company's sand culture on the behavior and way of thinking of the company's people.]]>
<![CDATA[The Analysis of Wealth Structure and Firm Size on Firm Value of Food and Beverage ]]>
<![CDATA[Ilyas Lamuda]]>;
<![CDATA[Maysyar Yusuf]]>;
<![CDATA[Meimoon Ibrahim]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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<![CDATA[This study aims to analyze the effect of wealth structure and company size on company value in the food and beverage sector to maximize the wealth structure and company size to support firm value. This research is a causal associative study with multiple linear regression analysis methods. The determination of the sample in the study used data from companies in the food and beverage sector listed on the IDX for the 2015-2019 period with a purposive sampling technique. The results show that the wealth structure has a positive and significant effect on firm value, this is because the food and beverage sector companies are a type of company that has a high earning value of productive assets, so they tend to seek internal funding, this gives a signal to investors that the company will maximize company profits for them by not adding to the financing burden of the financial burden of debt later, the characteristics of the food and beverage industry that require large capital and operational experience cause company size to have a positive and significant effect on firm value.]]>
<![CDATA[Factors Affect Budget Absorption In Government Institutions of South Sulawesi ]]>
<![CDATA[Darwis Lannai]]>;
<![CDATA[Asbi Amin]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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<![CDATA[The purpose of this study was to analyze and study the effect of financial regulations, budget absorption, apparatus competence, bureaucratic environment, and organizational commitment to budget absorption by the South Sulawesi Provincial Government to be able to provide input for the policies of the South Sulawesi Provincial Government in maximizing budget absorption. This study's population was all employees of the South Sulawesi Provincial Government. They determined the sample using the technique Judgment Sampling by selecting 2 State Civil Servants represented by the Head of the regional apparatus organization Office as the Budget User Authority and Commitment Making Official at each Provincial Office. South Sulawesi so that a total of 54 samples were obtained. This study uses a quantitative approach with multiple regression analysis methods. The study results state that financial regulation, budget absorption, competence, bureaucratic environment, and organizational commitment have a positive and significant effect on budget absorption. This result implies that the community's interests always guide the South Sulawesi Provincial Government in every action and activity as principles in the planning and implementation process budgeting.]]>
<![CDATA[Does Family Environment Moderate The Effect of Financial Literacy, Attitudes and Motivation on Investment Interest ]]>
<![CDATA[Yuniningsih Yuniningsih]]>;
<![CDATA[Bowo Santoso]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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<![CDATA[Investment interest is the desire to invest, which is followed by a lot of information seeking. Everyone, including a lecturer, may be interested in investing in any form, either real assets or financial assets. Investments are made to obtain a benefit in the future. This research aims to determine how a lecturer's behavior in fostering interest in investing in financial assets, especially stocks, considers the factors that influence it. Participants in this study were lecturers in Surabaya who were certified lecturers and were permanent lecturers at public and private universities. This study uses three exogenous latent variables consisting of financial literacy, attitude, and motivation. One endogenous latent variable, namely investment interest and one moderating variable, namely family. Of the five variables used measured by a total of 21 indicators. The participants in this study were 103 participants. The participants in this study were 103 participants. This study indicates that the variables of financial literacy and motivation have a significant influence on the interest in investing in financial assets. This study suggests that financial literacy and inspiration variables have a considerable impact on the interest in investing in financial assets.]]>
<![CDATA[Does CSRD and GCG moderate the effect of Financial Performance on Stock Return? ]]>
<![CDATA[Nurfadila Nurfadila]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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<![CDATA[The purpose of this study is to examine and analyze the effect of financial performance on stock returns with good corporate governance and disclosure of corporate social responsibility as moderating variables in plantation companies listed on the Indonesia Stock Exchange (BEI) 2017-2019 period. They determined the sample in this study using a purposive sampling method to obtain 12 companies following the criteria of a predetermined model, data collection techniques in research using documentation studies by analyzing financial reports and sustainability reports of research samples. This study uses a quantitative approach with moderated regression analysis to test good corporate governance and disclosure of social responsibility in mediating the effect of financial performance on stock returns. The measurement of financial performance uses financial ratios, namely return on equity. The test results show that economic performance has a positive and significant effect on stock returns. Institutional ownership and CSR disclosure can moderate the impact of financial performance on stock returns. The proportion of independent commissioners, managerial ownership, and audit committee cannot moderate stock returns' financial performance.]]>
<![CDATA[Effect of Cash Flow and Corporate Social Responsibility Disclosure on Firm Value ]]>
<![CDATA[Jannati Tangngisalu]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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<![CDATA[This study examines and analyzes the effect of cash flow and corporate social responsibility disclosure on firm value. The main difference between this study and previous research is that cash flow and corporate social responsibility are collectively used as the class's independent variables with the dependent variable firm value. This research uses quantitative methods with an associative form. The research population is all banking companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample using a purposive sampling technique so that 33 companies were selected according to the sample determination criteria with a sample size of 99 examples analyzed using the multiple regression analysis models. The results showed that the cash flow variable had a positive and significant effect on firm value and corporate social responsibility disclosure also had a positive impact on firm value. This implies that investors see how flexible the company's cash flow can be used to finance the company's operational activities and increase investment, which impacts improving the welfare of shareholders. Corporate social responsibility disclosure shows that sustainability signals and increased corporate prosperity depend on the economic dimension and depend on social and environmental dimensions.]]>
<![CDATA[Can work experience and auditor independence improve the quality of audit opinion? ]]>
<![CDATA[Mappamiring Mappamiring]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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<![CDATA[This study aims to determine the current condition of the audit opinion at the public accounting firm in Makassar and the effect of audit experience and independence on audit opinion at the general accounting firm in Makassar. The method used is the multiple linear regression method. This research also uses validity and reality tests, T-test (partial), F test (simultaneous), correlation coefficient test (r), determination coefficient (r2). From the results of hypothesis testing, it has been proven that work experience and independence have a significant effect on audit opinion at the public accounting firm in the city of Makassar. Audit experience plays a significant role in increasing the audit opinion. The assumption is that the higher the Auditor's knowledge, the opinion's quality will also increase the statement. Independence plays a significant role in increasing audit opinion because when various interests and interventions do not influence the Auditor, the quality of the Auditor's opinion will be increasingly objective.]]>
