Accounting and Finance Studies
Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide a media for academics, researchers, experts and observers to communicate in the framework of scientific development in the field of accounting and finance.
Articles
63 Documents
<![CDATA[The Influence of Budget Accuracy, Clarity of Budget Targets, and Managerial Control on Performance Accountability ]]>
<![CDATA[Krisna Vita Rosalinda]]>;
<![CDATA[Tituk Diah Widajantie]]>
<![CDATA[ Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/afs12.1262021
<![CDATA[This study aims to examine and analyze the effect of budget accuracy, clarity of budget targets and managerial control on performance accountability in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya.. The endogenous variable used is performance accountability. The sample of this research is all employees who work in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya the field of budget and treasury accounting. The selection of the sample technique uses purposive sampling with the data collection method used is the survey method and distributes questionnaires with a total of 52 respondents. The collected data were analyzed using Partial Least Square (PLS) analysis technique with SmartPLS 3.0 software. The results of this study indicate that (1) budget accuracy has an effect on performance accountability in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya. (2) Clarity of budget targets has no effect on performance accountability in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya. (3) managerial control effect on performance accountability in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya.]]>
<![CDATA[The Effect Of The Implementation of A Performance-Based Budget on the Accountability Performance of Government Institutions ]]>
<![CDATA[Ajeng Dwi Ulandari]]>;
<![CDATA[Tituk Diah Widajantie]]>
<![CDATA[ Accounting and Finance Studies Vol. 1 No. 3 (2021): Issue: July ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/afs13.1272021
<![CDATA[This study aims to examine (1) the effect of budget planning on the performance accountability of OPD Sidoarjo regency government agencies (2) the effect of budget execution on the performance accountability of the Sidoarjo regency OPD government agencies (3) the effect of budget reporting / accountability on the performance accountability of the Sidoarjo regency OPD government agencies. The endogenous variable used is the performance accountability of government agencies. This study used a sample of Sidoarjo Regency Regional Apparatus Organizations, namely 20 Sidoarjo Regency Government Offices. The data collection method is purposive sampling method, by distributing questionnaires. The data analysis technique used Partial Least Square (PLS) with SmartPLS 3.0 software. The results of this study indicate that budget planning and budget reporting / accountability affect the performance accountability of the OPD in Sidoarjo regency government agencies. Meanwhile, budget implementation has no effect on the performance accountability of OPD in Sidoarjo regency government agencies.]]>
<![CDATA[The Effect of NPL, GCG Self Assessment, ROA, and CAR on Firm Value (Empirical Study on Commercial Banks listed on the Indonesia Stock Exchange) ]]>
<![CDATA[Hilda Vina Anisa]]>;
<![CDATA[Dhini Suryandari]]>
<![CDATA[ Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/afs12.1352021
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh NPL, Self Assessment, ROA, dan CAR terhadap Nilai Perusahaan. Populasi penelitian ini adalah bank umum yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 32 bank umum, sehingga jumlah observasi dengan periode penelitian 3 tahun sebanyak 96 observasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan IBM SPSS 26. Hasil penelitian menunjukkan bahwa variabel non performing loan (NPL) berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan variabel self assessment good corporate governance dan return on asset (ROA) tidak berpengaruh terhadap nilai perusahaan. Variabel rasio kecukupan modal (CAR) berpengaruh positif dan signifikan terhadap nilai perusahaan. This study aims to examine and analyze the effect of NPL, GCG Self Assessment, ROA, and CAR on Firm Value. The population of this study are commercial banks listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling technique used purposive sampling and obtained a sample of 32 commercial banks, so that the number of observations with a study period of 3 years was 96 observations. The data analysis technique used is multiple linear regression analysis using IBM SPSS 26. The results showed that the non-performing loan (NPL) variable had a positive and significant effect on firm value. Meanwhile, the variable self-assessment of good corporate governance and return on assets (ROA) has no effect on firm value. The variable capital adequacy ratio (CAR) has a positive and significant effect on firm value.]]>
<![CDATA[The Effect of Financial Performance and Corporate Governance on Sustainability Report Disclosure with Company Size as a Moderation ]]>
<![CDATA[Difa Putra Purnama]]>;
<![CDATA[Bestari Dwi Handayani]]>
<![CDATA[ Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/afs12.1362021
<![CDATA[The purpose of this study is to test and analyze the influence of profitability, liquidity, leverage, board of directors, independent commissioners, and audit committees on the disclosure of sustainability reports with the size of the company as moderating variables.The population in this study is state-owned companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2019.Purposive sampling technique is used as a sample selection technique and obtained samples as many as 14 companies with 56 analytical units.The analysis techniques applied are descriptive analysis and classical assumption test as well as moderation regression analysis model using interaction test.The results of the study showed that the company's activity variables had a positive and significant effect on the disclosure of sustainability report.Independent commissioners negatively and significantly influence the disclosure of sustainability reports.While profitability, liquidity, leverage, board of directors, and audit committee have no effect on the disclosure of sustainability report.The size of the company moderates and strengthens the influence of independent commissioners on the disclosure of sustainability reports.The size of the company moderates and weakens the influence of the company's activities on the disclosure of sustainability reports.The company's size cannot moderate the impact of profitability, liquidity, leverage, board of directors, and audit committees on sustainability report disclosures.]]>
<![CDATA[Religiosity as Moderating of Accounting Student Academic Fraud with a Hexagon Theory Approach ]]>
<![CDATA[Aprillia Kartika Apsari]]>;
<![CDATA[Dwi Suhartini]]>
<![CDATA[ Accounting and Finance Studies Vol. 1 No. 3 (2021): Issue: July ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/afs13.1512021
<![CDATA[This study aims to examine and analyze the influence of aspect hexagon theory consisting Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion as well as aspect of Religiosity as moderating variable on Academic Fraud. Primary data used in this study were collected using a questionnaires distributed to active students majoring in accounting at UPN “Veteran” East Java of 2017 and 2018 with a total of 106 respondent. The sampling method using simple random sampling technique. The collected data were analyzed using Partial Least Square analysis technique with WarpPLS 7.0 software. The results of this study showed that Pressure and Opportunity do not have a positive and significant effect on academic fraud behavior in accounting student. While Rationalization, Capability, and Collusion have a positive effect on academic fraud and Arrogance do not have a positive effect on academic fraud behavior in accounting student. Religiosity as a moderating variable is able to moderate, to be more precise, to weaken the pressure and opportunity on academic fraud behavior in accounting student. Meanwhile, religiosity is able to moderate, to more precisely strengthen the capability on academic fraud. Religiosity as a moderating variable is not able to moderate Rationalization, Arrogance, and Collusion on academic fraud behavior in accounting student.]]>
<![CDATA[The Effect of Audit Tenure, Audit Rotation and Client's Company Size on Audit Quality with Audit Fee as Moderating Variable ]]>
<![CDATA[Humaira Dinda Mulyadi]]>;
<![CDATA[Dhini Suryandari]]>
<![CDATA[ Accounting and Finance Studies Vol. 1 No. 3 (2021): Issue: July ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/afs13.1792021
<![CDATA[Transparency of financial reports is one of the important things for decision-makers. In proving that financial statement information has been presented fairly, companies need independent parties, one of which is the audit services provided by the Public Accounting Firm (PAF). Good or bad Audit Quality for the information presented really depends on the auditor in carrying out his duties. This research was conducted at Financial Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019. This research was conducted using quantitative methods and sample selection using purposive sampling method. The analysis used in this research is binary logistic regression. The results showed that Audit Tenure and Audit Rotation had no effect on Audit Quality, Client's Company Size had a negative effect on Audit Quality, and Audit Fees had a positive effect on Audit Quality. Audit Fee Interactions are unable to moderate the effect of Audit Tenure and Audit Rotation on Audit Quality, while Audit Fee Interactions are able to weaken the influence of Client's Company Size on Audit Quality. Suggestions from this research are expected to all companies that have high complexity to choose a PAF that suits the audit needs and not too pressurize the Audit Fee given. In addition, companies need to pay attention to Audit Tenure again by considering from a cost-benefit analysis point of view. For future researchers, it is expected to extend the research period and use Audit Quality proxies, population, methods, and analysis tools outside of this study.]]>
<![CDATA[THE EFFECT OF PARTICIPATORY BUDGETING, INFORMATION ASYMETRICITY ON THE SLACK BUDGET AND THEIR IMPACT ON COMPANY PERFORMANCE LEVEL ]]>
<![CDATA[Sabirin Sabirin]]>
<![CDATA[ Accounting and Finance Studies Vol. 1 No. 4 (2021): Issue: October ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/afs14.1942021
<![CDATA[This study aims to analyze the effect of participatory budgeting variables and information asymmetry on budgetary slack, and to analyze the effect of participatory budgeting and information asymmetry variables on company performance through budgetary slack. This research is causal (causal research). The study population is all offices of PT Angkasa Pura II (Persero) in Indonesia. The sample consists of a number of members selected from the population. The sampling technique used in this study is non probability sampling, that is total sampling. In this research a descriptive statistical analysis will be performed using path analysis. The results showed that Participatory Budgeting and Information Asymmetry had a significant positive effect on budgetary slack as well as on company performance. The Slcak budget has a significant positive effect on company performance. However, the Budgetary Slack in this research model did not succeed in mediating the relationship between Participatory Budgeting and Information Asymmetry on company performance.]]>
<![CDATA[Financial Ratio Analysis for PT XL AXIATA Tbk ]]>
<![CDATA[Evi Grediani]]>
<![CDATA[ Accounting and Finance Studies Vol. 1 No. 4 (2021): Issue: October ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/afs14.1962021
<![CDATA[This study aims to determine the performance of financial statements and health level PT XL Axiata Tbk. This study also investigates based on the ratio of profitability, liquidity, activity and solvency from the 2015-2020 period. The company's soundness assessment method uses the Altman Z-Score method. The results of the study of profitability ratios indicate that the performance of financial statements is not very good because it is not optimal in generating profits. The liquidity ratio shows that the performance of the financial statements is not very good in meeting its current liabilities. The activity ratio shows that the company's financial statement performance is less effective in utilizing the asset turnover ratio and its working capital but has been maximized in collecting receivables from customers. The solvency ratio shows poor financial statement performance because the company's financial risk is very large but the company is able to pay interest expense when it matures. The results of the analysis of the Altman Z-Score method show that the company's health level is in a vulnerable state and has a high risk of bankruptcy]]>
<![CDATA[Pengaruh Kurs terhadap Inflasi dan Harga Saham: Studi Kasus di Bank BTN ]]>
<![CDATA[cahya cahya]]>
<![CDATA[ Accounting and Finance Studies Vol. 1 No. 4 (2021): Issue: October ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/afs14.2052021
<![CDATA[This study aims to determine the effect of the exchange rate and inflation on the stock price of Bank BTN. This study uses quantitative methods. The population in this study is Bank BTN because this research is a case study. The choice of Bank BTN was due to the lack of research on exchange rates, inflation, and related stock prices. This study uses data from Bank BTN's financial statements obtained from the IDX.co.id page. This study uses the period from the third quarter of 2010 to the second quarter of 2020. This study uses linear regression analysis because it uses one independent variable and two dependent variables. The independent variable in this study is the exchange rate. The dependent variables in this study are inflation and stock prices. The results showed that the exchange rate had a significant positive effect on inflation and stock prices of Bank BTN. The results of this study can be used as a reference for making stock purchase decisions, especially at Bank BTN. An overview of further research is also presented here.]]>
<![CDATA[Pengaruh Likuiditas, Multiplier Equity, Keputusan Investasi dan Kebijakan Dividen terhadap Profitabilitas dengan Ukuran Perusahaan sebagai Variabel Moderating (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di ISSI Periode 2016-2020) ]]>
<![CDATA[Nurul Muthohharoh]]>
<![CDATA[ Accounting and Finance Studies Vol. 1 No. 4 (2021): Issue: October ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/afs14.2502021
<![CDATA[Penelitian ini bertujuan untuk mengetahui keterkaitan likuiditas, multiplier equity, keputusan investasi, dan kebijakan dividen terhadap profitabilitas dengan ukuran perusahaan sebagai variabel moderating. Penelitian ini merupakan penelitian kuantitatif deskriptif. Data diperoleh dari perusahaan manufaktur yang terdaftar di ISSI periode 2016-2020. Populasi yang diperoleh sebanyak 76 perusahaan. Sampel yang digunakan dalam penelitian ini sebanyak 22 perusahaan dengan metode purposive sampling. Alat analisis yang digunakan yaitu regresi linier berganda dan Moderated Regression Analysis (MRA). Alat pengolah data menggunakan eviews 10. Hasil penelitian ini menunjukkan bahwa keputusan investasi berkaitan positif dan signifikan terhadap profitabilitas sedangkan likuiditas, multiplier equity, dan kebijakan dividen tidak berpengaruh terhadap profitabilitas. Ukuran perusahaan sanggup memoderasi keputusan investasi terhadap profitabilitas namun tidak dapat memoderasi profitabilitas, likuiditas, multiplier equity, dan kebijakan dividen terhadap profitabilitas.]]>
