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Journal of Accounting Auditing and Business

jaab
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Published by Universitas Padjadjaran

ISSN : 26143844 EISSN : - DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Journal of Accounting Auditing and Business (JAAB) is published by the Center of Accounting Development, Faculty of Economics and Business, Universitas Padjadjaran. JAAB provides opportunities for academicians, professionals, and university students to publish their papers. The publication covers the scope field of concentration study including: Financial Accounting; Management Accounting; Public Sector Accounting; Information system; Taxation; Finance.

Arjuna Subject : -

Articles 95 Documents

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The Influence of Corporate Social Responsibility (CSR) Disclosures on Corporate Financial Performance with Industrial Types as Moderating Variables Ivani Juni Nainggolan; Sofik Handoyo
Journal of Accounting Auditing and Business Vol 2, No 1 (2019): January Edition
Publisher : Universitas Padjadjaran

This study aims to examine the effect of implementing Corporate Social Responsibility (CSR) on the company's financial performance, with the industry type as a moderating variable. CSR disclosure was measured using CSR disclosure under ISO 26000. Return on Asset is a proxy to measure the company’s financial performance. The type of industry was divided into a high profile and low-profile company. The research subjects are the leading sector companies (raw material producing industries) and the second sector (manufacturing industries) which consist of various sectors namely agriculture, mining, basic and chemical industries, various industries, and consumer goods which are listed on the Indonesia Stock Exchange in 2012-2013. Partially, the results showed that the disclosure of CSR implementation and industry type positively and significantly affected the company's financial performance, and the type of industry succeeded in becoming a moderating variable that influenced the relationship between CSR disclosure and the company's financial performance. Simultaneously, the results of the study also show that there is a significant effect of the level of disclosure of Corporate Social Responsibility (CSR) on financial performance with industry type as a moderating variable.

The Influence of Intellectual Capital to Market Value with Return on Assets as Intervening Variable Marcellina Yovita; Gia Kardina Prima Amrania
Journal of Accounting Auditing and Business Vol 1, No 2 (2018): July Edition
Publisher : Universitas Padjadjaran

This research using leverage as the control variable to measure the relationship between IC and ROA and IC – market value indirect relationship. IC was measured with VAICTM method; ROA was used as the measurement that represented profitability. The market value was measured with a price-to-book value (PBV) ratio. The research was conducted on 215 companies in Indonesia Stock Exchange as samples in 2014 from six industry sectors those included in high-IC intensive classification by GICS. Analysis descriptive method was used on secondary data. MS Excel and EViews were used to process the data. F-test and t-test were used to test the hypothesis on 5%-significance. The results showed that IC influences ROA significantly; simultaneously and partially. IC also influences market value directly and indirectly through ROA, though the indirect influence is greater.

Planning and Budgeting: The Study of Village Financing Process In Balige Subdistrict Dwi Lauran Lumbantoruan; Sri Mulyani
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

This study aims to understand the management of village funds, especially in the planning and budgeting processes. The focus of the study was on the suitability of the planning and budgeting processes carried out by village governments with applicable regulations, namely the Minister of Home Affairs Regulation (Permendagri) No. 114 and 113 the year 2014. The study employed qualitative methods, and the collection of data was conducted using interview techniques. The study was taken place in Lumban Gaol Village and Parsuratan Village in Balige Subdistrict, South Toba of Indonesia. The results of the study indicate that the planning and budgeting process is not fully following the regulations, especially in Parsuratan Village. Several stages in the planning and budgeting process were not carried out in the village of Parsuratan. This mismatch of the planning and budgeting process is because village officials do not yet have sufficient understanding of the matter. There are also differences in the intensity of community involvement in the planning and budgeting process in those two villages. This difference results in the different quality of the planning documents and the budget. The competency of village officials and intense community involvement play a significant role in the better planning and budgeting process made by the village government

Grants Expenditure and Capital Expenditure Pattern Analysis Taufik Nugraha Suryana; Sri Mulyani
Journal of Accounting Auditing and Business Vol 2, No 1 (2019): January Edition
Publisher : Universitas Padjadjaran

The aim of this research to determine the Political Budget Cycle’s (PBC) patterns in grants expenditure and capital expenditure before, during, and after the regional election in Indonesia in 2012. The method used in this research is a mixed-method, where the first testing used simple regression (quantitative approach) then followed by content analysis (qualitative approach) for getting more finding from the data. Sample method used in this research is based on a purposive sampling method. The results showed that there were Political Budget Cyle’s patterns though there was no significant effect of Regional Election on Grants Expenditure and Capital Expenditure. The conclusion indicated that there were Political Budget Cycle’s patterns in Indonesia on Grants Expenditure and Capital Expenditure.

Effect of Human Resources, Leadership Style, The Use of Information Technology and Internal Control on the Quality of Financial Statements Trisdina Mardinan; Muhammad Dahlan; Furry Khristianty Fitriyah
Journal of Accounting Auditing and Business Vol 1, No 1 (2018): January Edition
Publisher : Universitas Padjadjaran

This study aims to examine Whether there is a significant influence of variable humanresources competency, leadership, utilization of information technology, internal control of thequality of financial statements either partially or simultaneously. The population in this researchis all work units (SATKER) within the Directorate General of Construction Materials for 15 unitsof work with 45 respondents consisting of a financial assistance of the work unit, the Accountingofficer of Accrual Based Institution (SAIBA) and State-Owned Officer (BMN). The primary usedthe data Obtained from respondents through questionnaires, for testing the data tested the validity,reliability test and hypothesis testing. The Data then in the analysis with the analysis method usedis multiple linear regression. The results Showed that the competence of human resources,leadership style, technology utilization, and internal control Affect the quality of financialstatements either partially or simultaneously

The Relevance of Public Governance to National Environmental Performance Andre Basrija; Sofik Handoyo
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

The study aims to examine the influence of public governance on national environmental performance. Public governance in this study consists of four attributes, namely government accountability, political stability, government effectiveness, and regulatory quality. This study was triggered by the phenomenon that countries with excellent economic performance, but they do not always have an excellent national environmental performance. The study involved 155 countries member of World Bank countries. This study adopted a Purposive Sampling technique. Path analysis was applied in this study because there is a correlation among independent variables. Public governance was measured using the Worldwide Governance Indicator (WGI) scores by the World Bank. Meanwhile, environmental performance was measured using the Environmental Performance Index (EPI) score by The Yale Center for Environmental Law & Policy (YCELP). Simultaneously, the result indicates that government accountability, political stability, government effectiveness, and regulatory quality have a significant influence on national environmental performance. However, partially, only government effectiveness variable has a significant influence on national environmental performance. Meanwhile, government accountability, political stability, and regulatory quality do not have a substantial effect on national environmental performance.

Analysis of Factors that Influence Taxpayers Compliance in Fulfilling Taxation Obligations Ayu Fuady Sania; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 1, No 2 (2018): July Edition
Publisher : Universitas Padjadjaran

This study aims to determine the factors that affect taxpayer compliance. This research uses taxpayer awareness, moral obligation, and quality of tax service as factors. A questionnaire was used as research instruments in data collection. Respondents in this research are e-Commerce business actor who uses an online marketplace. Multiple linear regression with SPSS program version 23 is used for data analysis. The results of this study concluded that taxpayer awareness, moral obligations, and the quality of tax service simultaneously influenced significantly to taxpayer compliance. Then the test partially produces the taxpayer awareness, and the quality of tax service has a positive and significant effect on taxpayer compliance, while the moral obligation has not a positive and significant effect on taxpayer compliance.

An Accounting Perspective of Tax Amnesty in Indonesia Euodia Shienny Natania; Arthik Davianti
Journal of Accounting Auditing and Business Vol 1, No 1 (2018): January Edition
Publisher : Universitas Padjadjaran

In 2016, the Indonesian government has issued a new tax program, which is tax amnesty. The application of tax amnesty was driven by of the global economic downturn, due to the decreasing trading activity, followed by the increasing prices of the export-import activity. In addition, the tax ratio in Indonesia is considered to be too low compared to other neighboring countries. However, as anticipated, the implementation of tax amnesty requires global information disclosures, particularly repatriation fund from overseas investments. For example, in addition to banks in Indonesia, Singapore is one of a place to invest. According to The Jakarta Post (2016), more than a half of Singapore’s economy is supported by Indonesian business people with an estimation of US$200 billion in private banking assets and 40 percent of the island’s total private banking assets. Such investments are to be disclosed in tax amnesty program. This particular disclosure as in Automatic Exchange of Information (AEoI) will start in 2018 and also the revision of banking regulation to disclose data for taxation. AEoI is already agreed in Group of Twenty’s (G-20) meeting last February in China (Merah Putih Bisnis, 2016). After arrived in this situation, taxpayers cannot conceal their asset anymore from the tax authority. The disclosures will include financial proxy war such as assets protection scheme and international planning that will inflict country financial loss (Aliandu, 2016). The Indonesian government also considered tax amnesty as a way out to solve its economic problems. Therefore, the underlying perception for that consideration is that tax amnesty is expected to gain more funds from tax based on disclosing the repatriation fund from overseas investments.

The Influence of Budget Participation, Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance Rifqi Subhanullah Hutama; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

This study aims to examine the influence of budget participation, clarity of budget goals, and internal control systems on the performance of local government. This research was conducted on 31 regional work units in Karawang Regency. The study used a verification method with a quantitative approach. Data was collected through questionnaires instrument. The study employed path analysis. The results indicate that budget participation, budget goals clarity and the internal control system implementation simultaneously have a positive influence on the Government of Karawang Regency performance with the contribution of the influence that is equal to 73.4%. Partially, budgetary participation has a positive effect with a contribution of 24.3% influence, budget goals clarity has a positive effect on the contribution of the influence of 20.3%, and the control system implementation has a positive effect on the contribution of the influence of 28.8% on the Government of Karawang Regency.

The Influence of Religiosity, Nationalism, and Tax Corruption Perception on Tax Compliance Hani Hanifah; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 2, No 1 (2019): January Edition
Publisher : Universitas Padjadjaran

This study aims to determine the effect of religiosity, nationalism, and perceptions of tax corruption on MSMEs taxpayer compliance in the area of Bandung City. This research used taxpayer awareness, moral obligation, and quality of tax service as factors. A questionnaire was used as research instruments in data collection. Respondents in this research were individuals who run businesses that belong to small and medium micro-enterprises. Multiple linear regression with SPSS program version 23 was applied for data analysis. The results of this study concluded that religiosity, nationalism, and perceptions of tax corruption simultaneously influenced significantly to taxpayer compliance. Partially test indicates the religiosity and nationalism have a positive effect on MSMEs taxpayer compliance, while the perceptions of tax corruption not affect taxpayer compliance.

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Sofik Handoyo

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Kota bandung,

Jawa barat

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Sofik Handoyo

Contact Email sofik.handoyo@unpad.ac.id

Phone -

Journal Mail Official sofik.handoyo@unpad.ac.id

Editorial Address -

Location Kota bandung, Jawa barat INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Contact Name
Sofik Handoyo

Contact Email
sofik.handoyo@unpad.ac.id

Phone
-

Journal Mail Official
sofik.handoyo@unpad.ac.id

Editorial Address
-

Location
Kota bandung,

Jawa barat

INDONESIA