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Accounting and Finance Studies
Published by Profesional Muda Cendekia
ISSN : -     EISSN : 27744256     DOI : 10.47153/afs
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 63 Documents
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Firm Characteristics and Capital Structure Devi Anjar
Accounting and Finance Studies Vol. 1 No. 4 (2021): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.433 KB) | DOI: 10.47153/afs14.2612021

Abstract

This research is aimed to determine the effect of the profitability, company size, growth and taxes on the infrastructure, utilities, and transportation sector companies’capital structure which are registered in the Bursa Efek Indonesia. The dependent variable on this research is capital structure while the independent variables on this research are profitability, company size, and growth. The data used in this research is secondary data which is taken from the company’s annual financial report. Meanwhile, the population of this research is infrastructure, utilities, and transportation sector companies which are registered in the Bursa Efek Indonesia. The sampling technique used is purposive sampling method within the final sample of 186 companies have been obtained. The analysis technique used is panel data regression analysis by using Eviews 10 program. The result shows that profitability and company size give negative effect toward capital structure. Meanwhile, growth have no effect toward capital structure.
Analisis Faktor-Faktor Yang Menentukan Pertumbuhan Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi: (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di ISSI Periode 2018-2020) Ulfi Aprianingrum
Accounting and Finance Studies Vol. 2 No. 1 (2022): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.049 KB) | DOI: 10.47153/afs21.2622022

Abstract

This study aims to determine the effect of Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Net Profit Margin, and Return on Assets on Profit Growth with Corporate Governance as Moderating Variable. This research is a quantitative research. Data were obtained from manufacturing companies registered with ISSI for the 2018-2020 period. The population obtained is 186 companies. The sample used in this study were 62 companies with purposive sampling method. The analytical tools used are multiple linear regression and Moderated Regression Analysis (MRA). The data processing tool uses Eviews 9. The results of this study indicate that the current ratio, debt to asset ratio and corporate governance have no effect on profit growth, return on assets has a significant and negative effect on profit growth, while total asset turnover and net profit margin have a positive and significant effect. to profit growth. Corporate governance can moderate the relationship of return on assets to profit growth, but cannot moderate the relationship of current ratio, debt to asset ratio, total asset turnover and net profit margin to profit growth.
ANALISIS FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI Herlina Nadziliyah; Niken Savitri Primasari
Accounting and Finance Studies Vol. 2 No. 1 (2022): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.116 KB) | DOI: 10.47153/afs21.2702022

Abstract

Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving and deceiving users of financial statements. The approach taken to identify the factors that influence financial statement fraud, one of which is the fraud hexagon model. There are six factors in the fraud hexagon, namely Stimulus which will be represented by financial targets, Ability will be represented by a change of director, Collusion will be represented by political connections, Opportunity will be represented by the quality of external auditors, Rationalization will be represented by audit opinion and Ego is represented by many photos CEO. This study aims to analyze the effect of the fraud hexagon on fraudulent financial statements in infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange in 2015-2019. Detection of the possibility of fraudulent financial statements is measured by the F-Score model. This study uses a purposive sampling technique with a sample of 25 companies and 125 data on annual reports and financial statements. The results showed that financial targets, the quality of external auditors, and the number of CEO photos had no effect on financial statement fraud, while the change of directors had a negative and significant effect on financial statement fraud, political connections had a positive and significant effect on financial statement fraud. Audit opinion has a negative and significant effect on financial statement fraud.
MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP SUSTAINABILITY REPORTING Dwi Sri Fathonah
Accounting and Finance Studies Vol. 2 No. 1 (2022): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.291 KB) | DOI: 10.47153/afs21.3172022

Abstract

This study aims to analyze the effect of the board of commissioners, audit committee, foreign ownership, family ownership, institutional ownership, and financial performance using proxies of profitability on sustainability reporting in Indonesian group business companies listed on the IDX for the 2018-2019 period. The sample in this study were 28 Indonesian business group companies listed on the IDX for the 2018-2019 period. Thus, there are 56 observational data. The sampling technique used was purposive sampling. The analysis used in this research is panel data regression analysis with the help of the Eviwes 10 application. Based on data analysis carried out by panel data regression analysis, it showsthat the independent variables of the board of commissioners and family ownership have a negative effect on the disclosure of sustainability reporting in group business companies in Indonesia. Meanwhile, the results for the audit committee variables, foreign ownership, institutional ownership, and profitability did not affect the sustainability reporting disclosures in the Indonesian group business companies
Determinants of Financial Performance and Its Impact on Firm Value: (Study Conducted in Consumer Non-Cyclical Sector Companies Listed on the Indonesia Stock Exchange) Mulyadi; Humaira Dinda Mulyadi
Accounting and Finance Studies Vol. 2 No. 1 (2022): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.125 KB) | DOI: 10.47153/afs21.3192022

Abstract

This study aims to examine the determinants of financial performance of Manufacturing Companies In The Consumer Goods Industry during 2014-2020 listed on the Indonesia Stock Exchange (IDX) and their effect on firm value. The factors used in this study consist of Liquidity, Leverage, Risk, and Tangibility of Assets (TOA). Also, profitability is also used as a mediating variable. Firm value is proxied by Price Book Value (PBV). The sampling technique was carried out by purposive sampling method. The research method used is a quantitative method with secondary data. The analysis technique used is Partial Least Square Path Modeling with WarpPLS 7.0 Program. The results showed that Liquidity, Leverage, Risk, and Tangibility of Assets (TOA) has no significant effect on Firm Value. Profitability has significant positive effect on Firm Value. Meanwhile, Profitability succeeded in mediating all the effects of Liquidity, Leverage, Risk, and Tangibility of Assets (TOA) on Firm Value. For future researchers, it is expected to use Firm Value proxies outside of this study, research object outside of the population that have been studied, and extend the research period. Further researchers are expected to be able to use other models and add other variables beyond those already used in this study.
Review Kritis Artikel "Board of Directors and Financial Transparency and Disclosure: Evidence from Italy" Karya Torchia and Calabro (2016) Imanda Firmantyas Putri Pertiwi
Accounting and Finance Studies Vol. 2 No. 1 (2022): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.295 KB) | DOI: 10.47153/afs21.3232022

Abstract

This study aims to make a critical review of Torchia & Calabro research in 2016 titled “Board of Directors and Financial Transparency and Disclosure: Evidence from Italy”. The critical review is carried out with the aim of mapping out future research opportunities that can be based on Torchia & Calabro's research. Future research that can be mapped out is research on corporate governance which is calculated by a total index which includes the characteristics of the board of directors and commissioners, characteristics of audits, remuneration, internal control and risk management. The relationship with voluntary disclosure which is also calculated by the total index which includes disclosure of the company's strategic management, disclosure of financial information and stock information, disclosure of information on company management structure, disclosure of information on the company's future mission and CSR disclosure. The research will be more comprehensive if it is added with the disclosure of the company's environmental management.
The Influence of Women In The Board, Board Composition, and Profitability on Corporate Social Responsibility with Earnings Management as Moderating Variable: (Study on companies Registered at JII 2016-2020) Nia Dyah Setiani Ali
Accounting and Finance Studies Vol. 2 No. 2 (2022): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs22.3472022

Abstract

This study aims to determine the effect of the Percentage Of Women In The Board, The Board Composition, and Profitability toward Corporate Social Responsibility with Earning Management As Moderating Variable. This research is quantitative. Data were obtained from companies registered with JII for the 2016-2020 period. The population obtained is 47 companies. The sample used in this study was 10 companies with a purposive sampling method. The analytical tools used are multiple linear regression and Moderated Regression Analysis (MRA). The data processing tool uses eviews 11. The result of this study indicates that the women in the board, profitability, and earning management have no effect on corporate social responsibility, while board composition has a significant and positive effect on corporate social responsibility. Earning management can moderate the board composition to corporate social responsibility, but cannot moderate women in the board and profitability to corporate social responsibility.
The The Effect Of E-Samsat Implementation, Tax Knowledge, Service Quality, And Tax Sanctions On Motor Vehicle Taxpayer Compliance In East Surabaya Lysia Congda
Accounting and Finance Studies Vol. 2 No. 2 (2022): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs22.3652022

Abstract

One of the things that affects the taxpayer in carrying out his obligations as a good citizen is compliance in paying taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. The higher the compliance of the taxpayer, the higher the tax revenue will increase, and vice versa. The questionnaire used in this study were 100 questionnaire with the determination of samples is using the method of accidental sampling. Data collection is done by questionnaire method. There are several research methods used to achieve this research objective including descriptive statistical analysis, validity test, rehabilitation test, classical assumption test (normality test, multicollinearity test, heteroskedasticity test), multiple linear regression analysis, and t test. The results of this study show that the application of E-Samsat and tax sanctions has a positive effect on the compliance of motor vehicle taxpayers in East Surabaya. While The Knowledge of Taxation, and Quality of Service has no effect on the compliance of east Surabaya motor vehicle taxpayers.
Penerapan Aplikasi Sistem Keuangan Desa Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Dalam Upaya Meningkatkan Kualitas Pelaporan Keuangan Desa Ngadimulyo Kecamatan Kampak Kabupaten Trenggalek Ida Ayuningtyas Zholaikah Katinem
Accounting and Finance Studies Vol. 2 No. 2 (2022): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs22.3682022

Abstract

At this time, technology has developed rapidly all over the world. All organizations are competing to improve the quality of their organization. In order to improve the quality of village financial management, BPKP has developed the Siskeudes application. The purpose of this study was to determine the quality of financial reporting in Ngadimulyo Village after the Siskeudes application was implemented. This research is a qualitative one using a descriptive approach. The results showed that the quality of financial reporting in Ngadimulyo Village was classified as good after implementing the Siskeudes application. Although there are still obstacles in human resources. The Ngadimulyo Village Government has implemented Permendagri Number 20 of 2018. Transparency in Ngadimulyo Village is manifested in the form of banners related to the Village Revenue and Expenditure Budget (APBDes) in several places and also uploaded on the village website. Accountability in Ngadimulyo Village at the reporting stage has also used two versions, namely online using the Siskeudes application and also physically. In terms of participation, the community has also channeled their aspirations although there are still many people who are indifferent to activities in the village. For orderliness and discipline, the budget has also been realized in timely financial reporting, although sometimes there are still shifts.
Pengaruh Pemberian Sanksi Pajak PBB-P2 dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak di Kabupaten Bantul Ardika Awan Indralaksmana; Arni Surwanti; Alni Rahmawati
Accounting and Finance Studies Vol. 2 No. 2 (2022): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs22.3702022

Abstract

penilitian ini adalah menganalisis pengaruh pemberian sanksi Pajak Bumi Bangunan Perdesaan dan Perkotaan (PBB-P2) terhadap kepatuhan Wajib Pajak (WP) di Kabupaten Bantul khususnya di Kecamatan Bantul. Permasalahan terkait PBB-P2 masih terdapatnya fenomena wajib pajak yang tidak memenuhi kewajibanya untuk membayar pajak. Pendekatan yang digunakan pada penelitian ini adalah Kuantitatif dengan jenis data primer. Metode pengambilan sampel menggunakan purpossive sampling. Jumlah sampel yang digunakan sebanyak 430 responden. Tempat dan waktu penelitian dilaksanakan pada Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Bantul. Waktu pelaksanaan di mulai bulan Januari 2022 sampai dengan selesai. Sanksi Pajak tidak berpengaruh dan signifikan terhadap variabel terikat Kepatuhan Wajib Pajak. Meskipun butir pertanyaan memiliki nilai mean yang tinggi , namun pada nyatanya hadirnya sanksi pajak dianggap belum memberikan dampak kepada wajib pajak di Kabupaten Bantul khususnya di Kecamatan Bantul. Kesadaran Wajib Pajak berpengaruh positif dan signifikan terhadap variabel terikat Kepatuhan Wajib Pajak. Butir pertanyaan pada variable ini memiliki nilai mean yang tinggi yang sebanding lurus dengan Kepatuhan Wajib Pajak dipengaruhi oleh Kesadaran Wajib Pajak. Penelitian terkait kepatuhan wajib pajak pernah dilakukan oleh Yohana Wigati Pada Universitas Sanata Dharma Yogyakarta tentang “Pengaruh kesadaran WP, Pelayanan Fiskus dan Sanksi Perpajakan Trhadap Kepatuhan Wajib Pajak”. Namun isi dari permasalahan yang diteliti sangatlah berbeda, dimana Yohana Wigati menekankan pada pengaruh kesadaran wajib pajak sedangkan penulis menekankan pada pengaruh pemberian sanksi pajak. Perbedaan lainya terdapat pada objek penelitian, penulis menekankan pada objek Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) sedangkan Yohana Wigati tidak melakukan hal tersebut.

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