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JASF (Journal of Accounting and Strategic Finance)
Published by Universitas Pembangunan Nasional Veteran Jawa Timur
ISSN : -     EISSN : 26146649     DOI : https://doi.org/10.33005/jasf
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other
Journal of Accounting and Strategic Finance (JASF) is a blind peer-reviewed journal that publishes theoretical, empirical, and experimental research papers. The Journal encourages the utilization of economic, financial and sociological theories to investigate, analyze, and explain issues in accounting within the legitimate institutional structure and under various capital markets accurately. The distributed research articles of the Journal will empower researchers to contribute to the discipline of accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020" : 8 Documents clear
What Most Influence on Non-Performing Loan in Indonesia? Bank Accounting Perspective with MARS Analysis Nanang Shonhadji
JASF Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
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The research objective is to examine factors that affect non-performing loans at conventional private banks in Indonesia. These factors include growth in gross domestic product, interest rates, currency exchange rates, exports, credit growth, inflation, return on asset, operating costs to operating income, and the capital adequacy ratio. The sample used in this study was conventional private banks listed on the Indonesia Stock Exchange 2014-2019. Data analysis techniques using Multivariate adaptive regression spline (MARS). The study results inform that there is an influence between the predictor variables and the response variables based on functions in the model. The variables that affect non-performing loans are credit growth, exchange rates, inflation, capital adequacy ratio, return on asset, operating costs to operating income, and interest rates. In contrast, gross domestic product growth and export growth in this study do not affect non-performing loans in conventional private banks. The MARS model has informed that the most influential variable on non-performing loans is credit growth. Banking authorities need to control lending through the application of credit risk management and regulating the quality of credit loans to contribute to the results in this study.
The Role of Prudence in Moderating the Effect of Bonus Mechanism, Intangible Assets, and Inventory Intensity Ratio on Transfer Pricing Uswatun Khasanah; Trisni Suryarini
JASF Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
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This study aims to examine prudence's role in moderating the effect of bonus mechanism, intangible asset, and inventory intensity ratio on transfer pricing decisions. This research population is all property, real estate & construction companies, and manufacturing companies listed on the Indonesia Stock Exchange in 2018. The sampling technique uses a purposive sampling method to obtain 109 units of analysis. This study uses moderated regression analysis (MRA), which is processed using IBM SPSS 21. This study proves that the bonus mechanism does not affect, while intangible assets and inventory intensity ratio significantly affect transfer pricing decisions. Prudence is proven to moderate the intangible assets' influence but does not moderate the impact of the bonus mechanism and inventory intensity ratio on transfer pricing decisions. This study concludes that the bonus mechanism does not affect the transfer pricing decision. Prudence is proven to moderate the effect of intangible assets but does not moderate the impact of the bonus mechanism and inventory intensity ratio on transfer pricing decisions.
Firm Life Cycle and Investment Inefficiency: Empirical Study in Indonesian Stock Exchange Amelia Graciosa Guntoro; Gracia; Rita Juliana
JASF Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
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This paper investigates whether the firm's life cycle stages carry out free cash flow efficiently or not before their investment performance. We utilize cash flow patterns to classify firms into five several life cycles stages. Our data consists of non-financial firms listed in Indonesia Stock Exchange from 2008-2018. We find evidence that Indonesian firms in the introduction, growth, and shakeout stage are underinvesting. This paper also shows that firms in decline stage are overinvested. The characteristic of the mature firm includes that firms with high cash flow will tend to overinvest. However, contrasting with mature firms' common characteristics, our results show that Indonesian firms in maturity stage tend to underinvest. The results also imply that the government should acknowledge the existence of Indonesian firms' investment inefficiency problem. Overall, this paper contributes to the literature by providing empirical evidence on Indonesia's investment inefficiency phenomena. It is suggested that further research may select a different method in calculating growth opportunities and may also study private firms since it tends to have higher financial constraints.
Supply Chain Management Analysis Using the Business Process Model and Notation In the Midst of Covid-19 Pandemic : (A Case Study at MS Company – Indonesia) Nania Nuzulita; Rheinata Saskya Aziizah Djohan; Salsabila Roiqoh
JASF Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
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Supply Chain Management (SCM) aims to maximize the value of the products produced to meet customers' needs and demands. This study aims to conduct an assessment of Supply Chain Management at MS Company and suggested BPMN with adjusted business processes. The Business Process Model and Notation (BPMN) approach is useful for describing complex business process modelling in detail but still easy to understand. Thus, it can minimize errors in implementing business processes. We used the study case approach to conduct this research by studying several journals related to SCM. A discussion was then held to improve the four main processes associated with SCM, and the improvement was written by using BPMN. This study explains that BPMN can be used to give detail and minimize errors so that the modified business process modelling is easy to understand and facilitates communication between business process designers and business process executors. Some MS company improvement in its SCM includes production scheduling, goods procurement, production implementation, and warehouse management. It is suggested that further observation and examination of the improved SCM is needed to prove the new SCM's success in the midst of the covid-19 pandemic.
Board of Directors, Audit Committee, Executive Compensation and Tax Avoidance of Banking Companies in Indonesia Utami Nuur Lailatul Idzniah; Yustrida Bernawati
JASF Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
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Tax avoidance is the hottest issue in the last five years. It is reinforced with the Tax Amnesty Program by the Directorate General of Taxation (DJP), which began in June 2016. Therefore, this study aims to obtain empirical evidence of the influence of good corporate governance and executive compensation on corporate tax avoidance. This study used 215 banking companies listed on the Indonesia Stock Exchange (IDX) for 2014-2018. This study using a purposive sampling method that produced 119 suitable samples. The analytical method used is multiple linear regression analysis through IBM SPSS Statistics 25 software. Computation of tax avoidance is proxied by computing of Effective Tax Rates (ETR). Good corporate governance is proxied by the size of the board of directors and the audit committee, and executive compensation is proxied by all director compensations. The size of the audit committee is a total of the audit committee in one period. The size of the board of directors is the total of the board committee in one period. This study used ROA and Leverage as a control variable. In this study, it was found that executive compensation and good corporate governance, which was proxied by the Size of the board of directors and the Size of the audit committee shown a positive effect on tax avoidance. Investors who do not want tax avoidance must pay attention to executive compensation and good corporate governance in the company. In contrast, control variables have not significant effect on tax avoidance.
Ownership Structure and Firm Value of Quoted Consumers Goods Firms in Nigeria Godwin Emmanuel Oyedokun; Shehu Isah; Niyi Solomon Awotomilusi
JASF Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
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This study examined the ownership structure's effect on the firms' value of quoted manufacturing firms (consumer goods) in Nigeria for 2010-2018. The total numbers of quoted consumer goods firms in the Nigeria stock exchange as of 31st December 2018 were twenty-one (21). A judgmental sampling technique was used to sample nineteen (19) consumer goods firms for the study. The study sought to examine whether ownership structure proxy by managerial Ownership, Institutional Ownership, foreign Ownership, and ownership concentration affect firms' values of quoted consumer goods in Nigeria. Data were collected from secondary sources through the annual reports and accounts of sampled consumer goods firms in Nigeria. The study adopted a panel regression technique as a tool of analysis. The result showed a negative effect of managerial ownership on firm value. While institutional Ownership, foreign Ownership, and Ownership concentration all positively affect the firm value of consumer goods firms in Nigeria. Therefore, the study recommends that the numbers of shares held by management should be reduced to increase the firm value of the listed consumer goods companies in Nigeria.
Does Managerial Ownership Moderate the Relationship between Corporate Social Responsibility Disclosure and Tax Aggressiveness? (Evidence from Mining Companies in Indonesia) Devi Putri Anggraeni; Sri Hastuti
JASF Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
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Abstract

Companies' disclosure is an important thing to do because it is one of the corporate governance concepts. The purpose of this study is first to investigate the influence of corporate social responsibility disclosure on corporate tax aggressiveness. Also, to prove the influence of managerial ownership as a moderating variable in the relationship between corporate social responsibility and tax aggressiveness. This study uses secondary data, namely financial statements and annual reports that have been published by companies on the Indonesia Stock Exchange and the company's website. This study's population are mining companies listed on the Indonesia Stock Exchange during the 2014-2018 period. Using the purposive sampling method, the total sample of this study is 30 data from 39 companies. Data were analyzed by descriptive analysis and multiple regression analysis. The results of this study indicate that Corporate social responsibility disclosure affects tax aggressiveness. And managerial ownership as a moderating variable affects the relationship between corporate social responsibility disclosure and tax aggressiveness. It is suggested that companies must pay attention to the CSR disclosure and ownership structure and their relationship with tax aggressiveness.
Auditor Switching, Financial Distress, and Financial Statement Fraud Practices with Audit Report Lag as Intervening Variable Fandry Widharma; Endah Susilowati
JASF Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
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This research aims to examine Auditor Switching and Financial Distress's effect on the possibility of Financial Statement Fraud occurrence, which is proxied by using the F-Score formula, and Audit Report Lag Intervening variable. This study's subjects are companies engaged in manufacturing and listed on the Indonesia Stock Exchange (IDX) with a research period in 2014-2018. The sample in this study used a non-probabilistic purposive sampling technique with a total of 27 manufacturing companies. The analysis technique in this study uses Partial Least Square (PLS) with smart PLS 3.0 tools. Results indicate that financial distress and audit report lag directly affect Financial Statement fraud. Auditor report lag as an intervening variable does not influence the relationship between auditor switching, financial distress, and Financial Statement fraud. These results imply that investors must be more careful in investing in the company with a lag in their audit reports. It is also suggested that management mustcontinue to be cautious with the opportunity to do fraud in the financial statement.

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