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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 6 Documents

Search results for , issue "Vol 2, No 1 (2019): January Edition" : 6 Documents clear

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.

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.

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.

Accounting Education Challenges in the New Millennium Era Sofik Handoyo; Syaiful Anas
Journal of Accounting Auditing and Business Vol 2, No 1 (2019): January Edition
Publisher : Universitas Padjadjaran

The new Millennium era is closely associated with turbulence business environment along with advanced Information and technology. Job market demands university graduates to concern not only technical skills but also beyond that. Accounting education institutions must respond to the changes by providing education systems that comply with market expectations. This paper described critical thinking related new orientation of accounting education institutions in responding advanced of technology, dynamic business environment along with millennial generation characteristics. This paper explored using literature review perspective to understand the implications of advanced technology, changing the business environment, and the unique character of the millennial generation on accounting education in higher institutions. The paper is expected to give a new perspective for accounting education institutions in terms of handling education process in the era with full of technologically advanced, dynamic business environment and the different character of a student of the millennial generation. Accounting academicians need to adapt in terms of teaching method to fulfill market expectation towards accounting graduates. Accounting Education institutions must be aware of their system education, curriculum, and learning outcomes. This paper explores some ways in which this might be achieved and some of the challenges to effecting change in accounting education that will have to be overcome

The Role of Government Internal Control Systems and Utilization of Information Technology in Quality Reports Evelytha Goutama; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 2, No 1 (2019): January Edition
Publisher : Universitas Padjadjaran

This study aims to determine how the implementation of the government internal control system and the use of information technology in improving the quality of local-owned asset reports in the Government of West Bandung Regency, Bandung City, and Subang Regency. This study uses qualitative methods, and data collection is done by interview and documentation techniques to 12 informants who are Heads of Asset Fields in Financial and Asset Management Agency of Bandung City, Subang Regency, and West Bandung Regency. Data analysis is done by reducing data and then presenting data and drawing conclusions on data obtained according to the method of data analysis for qualitative research. The results showed that the implementation of the government internal control system and the use of information technology in improving the quality of reports on local-owned asset reports in Government of Bandung City, Subang Regency, and West Bandung Regency were well implemented. Each region has problems related to the management of the different local-owned asset.

Entrepreneurial Intention of Sari Mutiara Indonesia University Student In Medan Rosanna Purba
Journal of Accounting Auditing and Business Vol 2, No 1 (2019): January Edition
Publisher : Universitas Padjadjaran

This study examined factors that influence entrepreneurial intention of college students by using the analysis model that consists of three factors namely personality factors, contextual factors, and demography factors in Sari Mutiara Indonesia University. Research using survey questionnaires data collection by using an accidental sampling technique with the samples of this research are all the students as much 360 students from 20 different majors. Results of this study showed that : (1) There is a significant effect between the personality factors, such as locus of control and need for achievement with entrepreneurial intention of college students; (2) There is a significant effect between the contextual factors, such as subjective norms and instrumental readiness with entrepreneurial intention of college students; and otherwise (3) There is no effect of demographic factors on the entrepreneurial intention of college students.

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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

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Abstract

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Abstract

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

Abstract

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