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ATESTASI : Jurnal Ilmiah Akuntansi
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INDONESIA
ATESTASI : Jurnal Ilmiah Akuntansi
Published by Universitas Muslim Indonesia
ISSN : 26211963     EISSN : 26211505     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 36 Documents
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Search results for , issue "Vol. 6 No. 2 (2023): September" : 36 Documents clear
Environmental Reporting: Four Ways Manufacturing Companies Should Aware Cris Kuntadi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.687

Abstract

The purpose of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, leverage, and competitive advantage have no effect on environmental disclosure. Competitive advantage is not able to moderate the relationship between company size and environmental disclosure. Competitive advantage is not able to moderate the relationship between profitability and environmental disclosure. Competitive Advantage is unable to moderate Leverage's relationship to Environmental Disclosure.
Interplay of Working Capital Turnover, Asset Turnover and Capital Structure on Return on Investment Zakaria Zakaria; Yaya Sonjaya
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.693

Abstract

This study aimed to assess the impact of working capital turnover, asset turnover, and capital structure on manufacturing companies' return on investment (ROI) listed on the Indonesia Stock Exchange. The present study employed a sample of 19 businesses, encompassing 95 observations of manufacturing companies listed on the Indonesia Stock Exchange, spanning 2017 to 2021. The study utilized secondary data from financial statements from sample companies from 2017 to 2021. These data were sourced through prospectuses and the Indonesian Capital Market Directory (ICMD). The method used to look at the data is a descriptive statistical test that includes several standard assumption tests, such as normality, heteroscedasticity, multicollinearity, autocorrelation, and hypothesis testing using partial, simultaneous, and determination coefficient tests. The study's findings indicate no statistically significant impact of the working capital turnover and asset turnover factors on the return on investment (ROI) of manufacturing companies listed on the Indonesia Stock Exchange. On the other hand, the capital structure variable exhibits a substantial influence and emerges as the predominant factor influencing the return on investment (ROI) of manufacturing firms publicly traded on the Indonesia Stock Exchange.
Effect of Effective Tax Rate, Tunneling Incentive, and Bonus Mechanism on Transfer Pricing Decision Herlina Herlina; Sitti Murniati
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.696

Abstract

This study examines the impact of the effective tax rate, tunneling incentive, and bonus method on transfer pricing decisions. This study focuses on the population of manufacturing companies in the primary and chemical industries listed on the Indonesia Stock Exchange. The period of this study is from 2018 to 2022, which includes 70 companies. The sample size consists of 11 companies selected using the purposive sampling method. The data source consists of secondary data, specifically financial reports from manufacturing companies listed on the IDX (Indonesia Stock Exchange). The time selected for data collection covers 2018 to 2022. This study uses a Panel Data regression approach. This research also uses various ways to look at the data, such as descriptive statistics, normality tests, heteroscedasticity tests, multicollinearity test, autocorrelation tests, hypothesis testing with coefficient of determination test, partial test, and simultaneous tests. The preliminary findings show that the effective tax rate positively and statistically significantly influences transfer pricing decision-making. The existence of tunneling incentives and bonus mechanisms is found to have a statistically insignificant impact on transfer pricing decisions. The bonus mechanism has an adverse and substantial effect on the decision-making process related to transfer pricing.
Impact of Leverage, Capital Intensity, Inventory Intensity, Cash Effective Tax Rate on Tax Avoidance: Assessment for Energy Sector Corporate Donny Maha Putra; Andrea Putri Kirana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.4

Abstract

This study looks at how the Cash Effective Tax Rate (CETR) explicitly evaluates the effects of leverage, capital, and inventory intensity on tax avoidance. The present study was undertaken on the energy sector businesses listed on the Indonesia Stock Exchange (IDX) during the period spanning from 2016 to 2019. A purposive sampling strategy was employed to choose 22 companies, comprising a dataset of 88 observations. The data were subjected to analysis and hypothesis testing using the STATA software. A panel data estimation model determination test was conducted, which indicated that the standard effect model was appropriate for this research. The testing steps encompass many statistical procedures: the classical assumption test, panel data regression analysis, coefficient of determination test, and partial test. The study revealed a notable favorable impact of leverage and inventory intensity on CETR. In contrast, the effect of capital intensity on CETR was shown to be statistically insignificant. The results of this study support the positive accounting theory, which says that managers choose assessment methods and measure financial statement elements based on self-interest and opportunistic behavior. Specifically, management may opt for strategies that minimize tax liabilities or align with the company's goals, such as efficient contracting behavior, which aims to mitigate the risk of tax avoidance. Implications for Tax authorities in Indonesia should consider financial indicators, notably leverage, and inventory intensity, as valuable indicators of potential tax avoidance, particularly within the energy industry.
The role of digital marketing in increasing financial effectiveness and efficiency Abdul Haris
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.701

Abstract

The primary objective of this study is to examine the effects of implementing digital marketing strategies on the financial performance of micro, small, and medium enterprises (MSMEs). The study analyzed data from multiple organizations incorporating digital marketing as a fundamental component of their company strategy. The research methodology employed in this study encompassed using surveys, examining financial data, and conducting interviews with business practitioners. The present study was born in the South Sulawesi Province, focusing on Medium, Small, and Micro Enterprises (MSMEs). The study's sample consisted of 100 participants. The data was thoroughly analyzed and tested in many ways, such as checking for validity and reliability and testing hypotheses using partial and coefficient of determination tests. The empirical evidence demonstrates that utilizing digital marketing strategies substantially impacts the efficacy and productivity of business financial operations. This study provides a significant contribution to the comprehension of the strategic use of digital marketing to enhance organizations' financial performance. The findings of this study have practical implications for enterprises, highlighting the importance of incorporating digital marketing into financial decision-making processes. To effectively navigate the dynamic digital business landscape, companies should design adaptive strategies to accommodate the ongoing changes in this domain.
Involving HRM Indicators on Firm Financial Performance: Correlation Study Between Social Factors, Work Environment, and Job Satisfaction Lukman S
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.702

Abstract

The purpose of this paper is to explore the relationship between factors such as job satisfaction, social factors, and work environment, and their impact on an organization's financial performance. This paper is based on a review of existing literature on the relationship between employee happiness and satisfaction and financial performance. Various theories, such as Expectancy Theory, Locke and Latham's Job Satisfaction Theory, and Fredrick Herzberg's Job Satisfaction Theory, are used to support our findings and analyze based quantitative with SMART-PLS to answer the hypothesis. The study results show that Job satisfaction has a positive impact on financial performance. Increased job satisfaction can reduce employee turnover, increase productivity, and reduce recruitment and training costs. Social factors, such as a positive organizational culture, effective communication, social support, and team diversity, also affect financial performance by creating a more dedicated and motivated workforce. Social factors also have a positive and significant effect on job satisfaction. Positive relationships with coworkers and superiors, good communication, and social support contribute to higher job satisfaction. A good work environment, including a comfortable physical environment, a positive work atmosphere, healthy employee relations, supportive company policies, and a positive work culture, contributes to employee motivation and company performance. This paper highlights the importance of factors related to employee happiness and satisfaction in achieving better financial performance. It provides managers with insights on how to improve employee satisfaction, build a positive organizational culture, improve communication, and create a supportive work environment. The findings also contribute to the existing organizational and management theories by emphasizing the significance of psychological and social factors in predicting financial performance.
The Effect of Affiliate Programs and Consumer Behavior on Profit Margins: The Mediating Role of Customer Acquisition Cost (CAC) and Customer Loyalty Muchlis Abbas; Ibrahim Ibrahim; Rusdiah Hasanuddin; Fitri Fitri; Rahmawati Umar
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.704

Abstract

The purpose of this study is to investigate the influence of affiliate programs on profit margins in online businesses, with a focus on understanding the mediating role of Customer Acquisition Cost (CAC) and Customer Loyalty. The study aims to bridge the knowledge gap and provide insights for business practitioners and researchers to design more effective affiliate program strategies. This research adopts a comprehensive approach, reviewing current literature on affiliate programs and online businesses. The study focuses on the mediating role of Customer Acquisition Cost (CAC) and Customer Loyalty in the relationship between affiliate programs and profit margins. The research methodology includes data analysis and interpretation to unravel the impact of affiliate programs on CAC, customer loyalty, and profit margins with 200 respondents as participant and use SMART-PLS 3.0 as statistical tools. The findings of this research reveal that implementing affiliate programs can result in higher acquisition costs due to commissions paid to affiliate partners. However, effective affiliate programs can create customer attachment, leading to increased customer retention and maximizing customer lifetime value. Affiliate programs contribute to overall business profitability by increasing sales volume, broadening the customer base, and generating additional revenue. Moreover, the study highlights the significant positive effect of consumer behavior on customer acquisition cost. However, the influence of customer acquisition cost on profit margins is not significant, contrary to traditional business theory. This research makes an important contribution to the understanding of the influence of affiliate programs in online businesses and the mediating role of CAC and Customer Loyalty in driving profit margins. The study offers valuable insights for business practitioners and researchers to design more effective affiliate program strategies and maximize profit margins in the competitive e-commerce environment. Further research is needed to explore the relationship between customer acquisition cost and profit margins in more depth and identify other related factors.
Analysis of the Effect of Debt Level, Market Orientation, and Financial Literacy on Microenterprise Financial Performance: The Mediating Role of Consumer Behavior Siti Mariam; Aditya Halim Perdana Kusuma Putra; Abdul Haeba Ramli; Fika Aryani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.706

Abstract

In the context of business and consumer behavior, this paper explores the impact of Debt Level, Market Orientation, and Financial Literacy on Consumer Behavior and Microenterprise Financial Performance. The purpose of this study is to examine the role of Debt Level, Market Orientation, and Financial Literacy in managing financial risk, shaping consumer behavior, and improving financial performance of small firms. The study utilizes a comprehensive analysis of key elements including Debt Level (Amount of Debt, Debt Interest Rate, Duration of Debt, and Debt to Asset Ratio), Market Orientation (Market Segmentation, Marketing Strategies, and Customer Satisfaction Level), and Financial Literacy (Knowledge of Interest and Interest Rates, Understanding of Investments, and Ability to Manage Budgets). The study examines the managerial and consumer implications of these factors. The findings suggest that wise debt management is crucial for maintaining positive consumer relationships and achieving good financial performance. Similarly, understanding the market, employing relevant marketing strategies, and focusing on customer satisfaction are important for shaping consumer behavior and improving financial performance. Additionally, improving financial literacy at both individual and organizational levels positively impacts consumer behavior and financial performance. This study highlights the importance of Debt Level, Market Orientation, and Financial Literacy in the business and consumer ecosystem. It emphasizes the need for awareness, education, and wise management for achieving positive consumer relations and financial success. The study provides valuable insights for firms to improve their financial performance while meeting consumer needs and encourages consumers to make wiser financial decisions.
Does the New Revised Code of Corporate Governance Impede Board Diversity? Evidence from Indonesia Desi Ilona; Shamharir Abidin; Nurwati A Ahmad-Zaluki; Zaitul zaitul
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.374

Abstract

This study explores the effect of Indonesia's good corporate governance code on board diversity: ethnicity, nationality, gender, qualification, experience, composition, and multiple directorship diversity. The revised corporate governance code provides guidelines for better corporate governance practices. Therefore, board attributes such as diversity are among the best corporate governance practices. Two hundred and three of Indonesia's listed companies (1,421 firm years) are research objects. The data was collected from company annual reports and other internet sources. The data was analyzed using a pair sample t-test and distribution frequency. Based on the pair sample t-test, Oversight board ethnicity diversity, nationality diversity, gender diversity, and board composition significantly differ between pre- and post-revised codes. In addition, management board nationality diversity and gender diversity are also differences between the pre-and post-revised code. In most cases, updating code improves diversity, except for the Oversight Board's ethnic diversity. This study also provides the detailed average number and percentage of board diversity pre- and post-the-updated code of good corporate governance. This study implies that the revised code of good corporate governance increases the board diversity of Indonesian-listed companies. Since the last revised code was released in 2006, a new updated code of good corporate governance has been demanded.
Intellectual Capital Disclosure and the Effecting Factor on Official Website of Higher Education in Indonesia Nika Esti Rahayu; Doddy Setiawan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.488

Abstract

This study aims to describe the level of intellectual capital disclosure and examine the effect of age, size, and internationality on the intellectual capital disclosure (ICD) of higher education in Indonesia. This study also sees the difference in intellectual capital disclosure between public and private higher education. This study uses 88 official websites of higher education in Indonesia. The ICD component used in this study is a framework comprising 60-item—testing tools for multiple linear regression analysis with a significance level of 0.05. The results obtained are: (1) size has a significant effect on intellectual capital disclosure; (2) age and internationality haven’t a significant effect on intellectual capital disclosure; and (3) intellectual capital disclosure of public higher education and private higher education has a different pattern. Public higher education is more likely to disclose information about human, structural, and relational capital in a narrative format. Meanwhile, private higher education is more likely to disclose structural and relational capital information in a narrative format but does not reveal information about human capital. This study contributes to the reference related to the pattern of intellectual capital disclosure among higher education (public and private higher education) and its affecting factors.

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