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Borobudur Accounting Review
Published by Universitas Muhammadiyah Magelang
ISSN : -     EISSN : 27985237     DOI : 10.31603/bacr
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: BACR is a peer-reviewed open access journal for the fields of development economics. It publishes regular research papers, original reviews, and short notes for communications. Emphasis is on applied empirical and analytical work, and theoretical papers with applications. There is no restriction on the length of the papers. Our aim is to encourage scientists to publish their research in as much detail as possible. Full data and/or methodical details must be provided for research articles. Scope: The scopes of BACR, but not limited to, are auditing, taxation, financial accounting, management controlling system, accounting information system, accounting public sector, behavior accounting, and sharia accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 31 Documents
 1   2   3   4 
Influence of Audit Tenure, Audit Lag, Opinion Shopping, Liquidity, Leverage, and Profitability on Audit Going Concern Opinion (A Study on Manufacturing Companies Listing in Indonesian Stock Exchange 2015-2019) Monita Hanif Prasetyo; Veni Soraya Dewi; Betari Maharani
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4870

Abstract

Users of financial report need information as a basic for them to making decisions. Going concern audit opinion is a form of audit opinion that is given when there is great doubt about the entity's ability to maintain its survival within a reasonable period of time. This study aims to examine the influence of audit tenure, audit lag, opinion shopping, liquidity, leverage, and profitability of giving a going concern audit opinion. The sample on this study were manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The reseach using purposive sampling method and processed using logistic regression analysis. The selected sample was 36 companies through predetermined criteria. The results of this study indicate that profitability and opinion shopping has a negative effect, leverage have a positive effect, while audit tenure, audit lag, and liquidity have no effect on going concern audit opinion.
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Kualitas Auditor dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Novi Iswa Anggraeni; Wawan Sadtyo Nugroho
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4871

Abstract

This study aims to examine the influence of Company Size, Profitability, Liquidity, Quality of Auditor, and Company Growth on Going Concern Audit Opinions. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. The data in this study are secondary data. The number of samples in this study were 21 companies (105 samples). Determination of the sample obtained by using purposive sampling. Hypothesis testing is done using logistic regression analysis. The results showed that company size had a negative effect on going concern audit opinion acceptance, while profitability, liquidity, auditor quality, and company growth had no effect on going concern audit opinion acceptance.
Akuntabilitas Pondok Pesantren dalam Konsep Amar Ma’ruf Nahi Munkar Indira Cahyaning Firdausi; Muhammad Al Amin
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4880

Abstract

This study aims to analyze the accountability of An-Najach Islamic boarding school in the of amar ma'ruf nahi munkar concept. This study also aims to determine the application of Islamic values at each stage of accountability. The method used in this research is a qualitative research methodology with a phenomenological approach. The results show that accountability at the An-Najach Islamic Boarding School has been implemented with transparency and the application of Islamic values even though the financial reporting is still simple and not in accordance with the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) which is used as a reference in preparing reports. finance. Islamic boarding school. Accountability at the An-Najach Islamic Boarding School also reveals that the accountability of the pesantren prioritizes the principles of trust and honesty within the framework of amar ma'ruf nahi Munkar.
Kualitas Laporan Keuangan BUMDES dan Faktor yang mempengaruhinya Dwidela Infantriani Ratmasari; Nur Laila Yuliani; Anissa Hakim Purwantini
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4892

Abstract

The existence of BUMDes can help the government in managing creative and innovative village potential, so that it can open up new jobs and absorb the workforce in rural areas. BUMDes as a village financial institution that meets the needs of micro-scale businesses are required to make financial reports of all business units in a transparent and accountable manner every month. BUMDes are also required to provide reports on the development of their business to the village community at least twice a year through village meetings. This study aims to examine the factors that influence the quality of financial reports. The purpose of this study was to examine the effect of the level of education, work experience, training, use of information technology, and internal control on the quality of financial reports at BUMDes in Magelang Regency. The data used in this study uses primary data obtained by distributing questionnaires. The population in this study were BUMDes in Magelang Regency. The sample selection technique used was purposive sampling and obtained 159 samples of BUMDes in the Magelang Regency area. The data analysis method in this research is Confirmatory Factor Analysis. Hypothesis testing in this study uses multiple linear regression analysis. The results showed that the level of education and use of information technology had no effect on the quality of financial reports. While work experience, training, and internal control have a positive effect on the quality of financial reporter).
Pengaruh Corporate Social Responsibility terhadap Manajemen Laba dan Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Eva Erika Putri; Lilik Andriani
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4893

Abstract

This study aims to test empirically the effect of Corporate Social Responsibility on Profit Management and Financial Performance. The independent variable in this study is Corporate Social Responsibility, which is measured using CSRi. While the dependent variable in this study is Earnings Management and Financial Performance. The sample used in this study were manufacturing sector companies listed on the Indonesia Stock Exchange from 2015 to 2019. The number of samples in this study was 55 from 11 companies. Determination of the sample obtained by using purposive sampling. Hypothesis testing is performed using regression analysis. The results of this study indicate that Corporate Social Responsibility has a negative effect on Profit Management and Corporate Social Responsibility has a positive effect on Financial Performance (Return On Assets, Return On Equity and Return On Sales).
Pengaruh Kepemilikan Institusional, Komite Audit, Profitabilitas, dan Kinerja Lingkungan terhadap Environmental Disclosure (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Ridha Nur Zullaekha; Barkah Susanto
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4894

Abstract

This study aims to examine the factors that influence environmental disclosure, including institutional ownership, audit committee, profitability, and environmental performance. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange from 2015-2019. The sample selection technique used purposive sampling technique. Samples were selected as many as 17 companies through the specified criteria. Hypothesis testing in this study was carried out usingmultiple linear regression analysis. The results of this study indicate that the variables of profitability and environmental performance have a positive effect on environmental disclosure. Institutional ownership variable has a negative effect on environmental disclosure. Audit committee variable has no effect on environmental disclosure.
Pengaruh Ukuran Pemerintah Daerah, Tingkat Ketergantungan Pemerintah Daerah, Opini Audit, dan Temuan Audit terhadap Audit delay Yogyaria Astin Kartika Gemilang; Yulinda Devi Pramita
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4895

Abstract

This study aims to analyze the effect of government size, dependence on governmental grants, audit opinion, and audit findings on audit delay. The samples of this study were audit reports of provincial government from 2015 to 2019. The obtained data were 167. The data collection method used in this study was purposive sampling. This study used multiple linear regression analysis. The results of this study showed that government size and dependence on governmental grant had no significant effect on audit delay, while audit opinion and audit findings had a positive and significant effect on audit delay.
Peran Kompleksitas Perusahaan, Audit Internal, Risiko Audit dan Ukuran Dewan Komisaris terhadap Fee Audit Eksternal Mundiroh Mundiroh; Siti Noor Khikmah
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4931

Abstract

This research aims was to analyse the effect of the company's complexity, internal audit, audit risk and board size on external audit fees. The selection of samples on this study was conducted using purposive sampling methods and obtained 75 samples. Multiple linear regression analysis was used in this research. The results of this study showed that a complexity of the company, audit risk and board size have positive effect on the external audit fee. The internal audit has negative affect on the external audit fee.
Pengaruh Ekonomi Makro dan Mikro terhadap Non Performing Financing pada Bank Umum Syariah di Indonesia Suci Ardiana Retnosari; Farida Farida
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4932

Abstract

This study aims to examine and analyze the effect of inflation, Indonesian Sharia securities, capital adequacy, profitability, third party funds, efficiency and bank size on non-performing financing in Islamic commercial banks registered with the Financial Services Authority (OJK) 2015-2019. The data in this study are secondary data. The sample used in this study is a Sharia Commercial Bank registered with the Financial Services Authority from 2015 to 2019. The total population of this study is 14 Islamic Commercial Banks. Based on the sampling method with purposive sampling with a research period of 5 years from 2015 - 2019, a total of 11 samples were obtained. Hypothesis testing was carried out using multiple linear regression analysis. The results showed that inflation, SBIS, Capital Adequacy, Third Party Funds, and efficiency had no effect on Non-Performing Financing, while Profitability and Bank Size had a significant negative effect on Non-Performing Financing.
Analisis Implementasi Standar Akuntansi Pemerintah Berbasis Akrual pada Dinas Pariwisata Kota Solok Muhammad Nikko Prasetya; Indrayeni Indrayeni
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4968

Abstract

This study aims to determine the application of accrual-based government accounting standards at the Solok City Tourism Office. The method used is descriptive qualitative. The results showed that the City of Solok Tourism Office began to apply an accrual basis to accounting in 2018. This is due to the lack of competent human resources at the agency. At this time, the City of Solok Tourism Office has not fully used SIMDA. The Dinas still uses a manual system for recording. Not optimal use of SIMDA is due to inadequate network at the agency. This research is expected to contribute to the application of accrual accounting to the government. With many obstacles encountered in implementing accrual basis in government, it is necessary for the government to prepare competent human resources and provide more training to these human resources so that the implementation of accrual accounting in the government becomes even better.

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