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JASS (Journal of Accounting for Sustainable Society)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26858347     EISSN : 26858355     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 53 Documents
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THE EFFECT OF PROFITABILITY, CREDIT RISK AND BOARD OF DIRECTOR ON INVESTOR TRUST WITH COMPANY SIZE AS MODERATION Trisandi Eka Putri; Icih Icih; Qurrota Ayuni
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1102

Abstract

This study aims to determine the factors that influence investor confidence in Indonesian banking. The data used in this study were obtained from the financial statements of banking companies published in 2016-2020. This study hypothesizes profitability, credit risk, independent board of commissioners as independent variables and investor confidence as the dependent variable and firm size as a moderating variable. This research is located on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling technique. Research data obtained through non-participant observation method with secondary data collection. Analysis of research data using multiple linear regression with SPSS application. The results of this study indicate that profitability has a positive effect on investor confidence, credit risk has a negative effect on investor confidence, the independent board of commissioners has a negative effect on investor confidence. Simultaneously all independent variables have a significant effect on the dependent variable.
THE EFFECT OF CFO NARCISSISM, POLITICAL CONNECTIONS, CEO AGE, MANAGERIAL OWNERSHIP AND PROFITABILITY ON AUDIT FEES Icih Icih; Dewita Febi Silviana
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1103

Abstract

Audit fee is the cost incurred by the company for the services of examination of financial statements conducted by external auditors. The amount of audit fees in a company usually tends not to remain every year,this is because there are several factors that are considered in determining the high level of the audit fee. The study aims to test and analyze the influence of CFO narcissism, political connections, CEO age, managerial ownership,and profitability both partially and simultaneously on audit fees. This research is a quantitative study, The population used in this study is a company sector infrastructure, utilities and transportation listed on the Indonesia Stock Exchange for the period 2016 - 2020. The technique of determining the sample uses purposive sampling. The study used multiple linear regression analysis. The results showed that partially CFO Narcissism has a positive effect on audit fees, political connections have a positive effect on audit fees, CEO age has no effect on audit fees, managerial ownership has no effect on audit fees, profitability has a negative effect on audit fees. Audit. As well as CFO narcissism,political connections, CEO age, managerial ownership,and profitability influence simultaneously on audit fees.
EFFECT OF ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT ON FIRM VALUES Puteri Sarah Mutia
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1105

Abstract

This study investigates how accounting conservatism and eaarnings management affect the value of a company. This research investigates state-owned firms that were listed on the Indonesia Stock Exchange between 2019 and 2021. The valuation of a company is determined using Tobin's Q formula. On the basis of incurred items, accounting conservatism is evaluated. Earnings management is evaluated using a modified version of the Jones model to determine the value of discretionary accruals. The samples were collected using a strategy of purposive sampling based on the author's criteria. Then, thirteen firms were collected for study. Therefore, this analysis utilizes 39 data samples. The research data were analyzed using SPSS 25. This study's findings demonstrate that (1) accounting conservatism impacts firm value, whereas (2) earnings management has no impact on firm value.

Page 6 of 6 | Total Record : 53

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