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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.

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Articles 8 Documents

Search results for , issue "Vol 2, No 2 (2019): July Edition" : 8 Documents clear

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

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.

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.

Public Governance and Environmental Performance: An International Perspective Sofik Handoyo; Fury Khristianty Fitriyah
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

Purpose of the study is to examine the relationship of public governance and the national environmental performance. Background of the research is driven by the fact that countries located in the same geographic showed different environmental performance. It is believed that public governance will determine national environmental performance. The higher public governance index, the better national environmental performance will be. The subject of the research is the countries that are listed as world bank member. Objects of the research are public governance and environmental performance. Public governance was represented by variables, namely accountability, political stability, government effectiveness, regulatory quality, and control of corruption. Multiple regression analysis was applied in this research. The results showed that accountability, political stability, regulatory quality, and control of corruption have a positive and significant correlation with the national environmental performance. Meanwhile, variable accountability did not correlate with national environmental performance. Government effectiveness was dropped from the analysis due to there is multicollinearity.

Fraudulence Financial Statements Analysis using Pentagon Fraud Approach Dedik Nur Triyanto
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

This study aims to examine the influence of variables, namely pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements of companies listed in Indonesia Stock Exchange. The subject of the study is the food and beverage manufacturing firms. The period of investigation is the year 2015 – 2017. This study used purposive sampling technique. In total, there are 36 foods and beverage manufacturing firms involved in this study. The data was generated from the firm’s annual report using a content analysis approach. Panel data of 36 foods and beverage for three years (2015 – 2017) was used for analyzing. The analysis model employed in this study is multiple regression. The results indicate that variable namely, pressure, opportunity, rationalization, competence, and arrogance, simultaneously do not affect fraudulence financial statement. Partially, only competence variable significantly affect fraudulence financial statement. It implies that the pentagon theory of fraud is not applicable to understand fraudulence financial statement in the context listed manufacturing firms of food and beverage in Indonesia.

The Effect of Budget Participation on Local Government Performance with Organizational Commitment as Moderating Variable Arvindy Rivito; Sri Mulyani
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

Since 2003, a performance-based budgeting process has been implemented in local governments in Indonesia. This budgeting process requires participation from organizational members in submitting budget proposals. Commitments from members of the organization are also needed. With this performance-based budgeting, governance is expected to be efficient and effective. The performance of local governments in Indonesia has also increased in recent years. This study aims to analyze the effect of budget participation and organizational commitment on the performance of local governments. The research was conducted in the City Government of Bandung. The method used in this research is descriptive analytical method. In this study, organizational commitment became moderating variable, so that data analysis used moderating regression analysis. The sample in this research is all work units (Satuan Kerja Perangkat Daerah) in the Bandung City Government. The results showed that budgetary participation had a positive effect on the performance of local governments. While organizational commitment strengthens the positive influence of budget participation on the performance of local governments.

The Impact of Working Capital, Return on Assets and Return on Equity on Corporate Income Tax Nikke Yusnita Mahardini
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

This study aims to examine the effect of working capital, Return on Assets (ROA), and Return on Equity (ROE) on corporate income tax. The population of this study is mining companies, and the total sample was involved is thirty-six companies. The data used in the study is in the form of financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis method used in this study is the multiple regression analysis. Results of the study indicate that working capital significantly influences corporate income tax. Meanwhile, Return on Assets (ROA) and Return on Equity (ROE) are not significant to explain the variance of corporate income tax. Simultaneously, working capital, Return on Assets (ROA) and Return on Equity (ROE) as a function of corporate income tax were found significant

The Influence of Profitability and Leverage on Corporate Social Responsibility Disclosure Valendra Smaut Kapitan; Syafrizal Ikram
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

This study aims to examine the influence of profitability and leverage on corporate social responsibility disclosure. The study was conducted in companies listed in Indonesia Stock Exchange. Profitability and leverage were treated as independent variables, while disclosure of corporate social responsibility is the dependent variable. The research method was used in this research is a verificative approach. The population in this study is the companies listed in Indonesia Stock Exchange. Sample of the study is the companies included as a member of LQ 45 index for period 2013-2015. Total listed companies were involved in this study is 67 companies. The sampling technique used in this study is nonprobability sampling with the purposive sampling method. The data analysis used in this study is multiple linear regression analysis at a significance level of 5%. The statistical program was used in analyzing data is Eviews version 8. The results showed that profitability influences corporate social responsibility disclosure. However, leverage does not influence corporate social responsibility disclosure. Simultaneously, profitability and leverage influence corporate social responsibility disclosure

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Sofik Handoyo

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Location
Kota bandung,

Jawa barat

INDONESIA

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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

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