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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 3 Documents
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Search results for , issue "Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023" : 3 Documents clear
Determinant of Earnings Management: Financial Distress, Tax Planning, Audit Quality, and Public Accountant Firm Size Ajeng Luthfiyatul Farida; Putri Fariska Sugesti
JASF Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

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Abstract

Profit can show the information to the public in making investment decisions. The motivation of management to practice earnings management is to attract external parties, one of which is investors by increasing profits (income creating) and tax motivation by decreasing profits (income decreasing). This study aims to determine the effect of financial distress, tax planning, audit quality, and public accountant firm size on earnings management in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period simultaneously or partially. The sample used was purposive sampling from 29 samples with 145 observational data. The method used panel data regression analysis. The results showed that financial distress positively affects earnings management, meaning that when a company is in a financial distress condition, it tends to practice earnings management to make better financial statements. While tax planning and audit quality do not affect earnings management, the size of public accountant firms has a negative effect on earnings management.
Factors Affecting Students’ Use of Mobile Banking: An Extension of Technology Acceptance Model Endah Susilowati; Alfiah Nur Auliah
JASF Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

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Abstract

Current developments in technology and communications have created various types and new business opportunities, so it is very important for companies to carefully understand customer needs, discover people's desires, and be able to provide products or services to customers that meet people's demands or exceed people's expectations. This study aims to test and prove the factors that influence the use of mobile banking, which consists of the quality of information systems, trust, capability of individual operations, user attitudes, and intention to use. This study assesses the technology acceptance model (TAM) theory to develop variable relationships. The study population was active students of a university in East Java, and the sample was taken by purposive sampling with a total sample of 91 students. This research uses a quantitative approach and questionnaire data collection methods. Data analysis techniques using multiple linear analysis with SPSS 23 software. The results of this study indicate that trust, individual capability to operate, and intention to use affect mobile banking use. In contrast, the quality of information systems and user attitudes do not affect the use of mobile banking. This study suggests that mobile banking providers must maintain consumers’ trust, capability to operate, and attitude so that the use of mobile banking is increased.
The Role of Corporate Social Responsibility Decoupling on Corporate Tax Avoidance Imam Nazarudin Latif; Liona Efrina; Nur Ika Mauliyah
JASF Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

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Abstract

Tax avoidance is an issue that continues to generate debate and controversy for its ethics in the business world. Corporate Social Responsibility (CSR) has emerged as a significant factor in bridging the gap between government needs for tax revenues and corporate goals for economic growth. However, based on neo-institutional theory, companies may only show CSR symbolically without taking appropriate concrete actions, creating a gap between communication and actions related to CSR. This action, called CSR decoupling, can create the risk of greenwashing, namely the practice of deceiving the public about a company's environmental or social performance. Therefore, this study aims to investigate the relationship between CSR decoupling and tax avoidance. This exploratory and quantitative research used companies in the food and beverage industry for 2019-2021. Using the purposive sampling method, out of 23 from 72 companies selected, and 69 data were processed with SPSS. The results show that CSR decoupling positively influences tax avoidance, even after the robustness test. This result implies that companies that carry out CSR decoupling tend not to comply with tax regulations formally, although not substantially. The result also depends on the size of the audit committee, the size of the company, and the return on assets. These findings might be useful for policymakers, shareholders, management and board members, audit committees, and investors.

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