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INDONESIA
Indonesia Accounting Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032235     EISSN : 29859255     DOI : https://doi.org/10.35335/iarj
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 10 No. 2 (2022): December: Accounting" : 5 Documents clear
The influence of regional original revenues, balancing funds and capital expenditures on the financial performance of regency/city regional governments of East Java Province Moehammad Budi Widajanto; Pinky Pininta Dewi; Rr. Farrah Dipta Ayu Anggraeni
Indonesia Accounting Research Journal Vol. 10 No. 2 (2022): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.424 KB) | DOI: 10.35335/iarj.v10i2.7

Abstract

This study aims to determine and obtain empirical evidence of the effect of Regional Original Revenues, Balancing Fund and Capital Expenditure partially and simultaneously on the Financial Performance of Regency/City Governments in East Java Province. The type of research used is quantitative with a causal associative approach. The research data used is secondary data. The sampling technique used in this research is saturated sampling. The population in this study is the East Java Province Regional Budget Realization Report of 38 districts/cities for 3 fiscal years 2018-2020. The sample in this study was all 38 districts/cities of East Java Province consisting of 29 districts and 9 cities with a research period of 3 years. The analytical method used is multiple linear regression. The results of this study indicate that partially the Regional Original Revenues has a positive effect on the financial performance of the regional government, the Balancing Fund has a negative effect on the financial performance of the regional government, and Capital Expenditure have a negative effect on the financial performance of the regional government. Simultaneous test results show that Regional Original Revenues, Balancing Fund and Capital Expenditure together have a significant effect on the Financial Performance of the Regency/City Government of East Java Province.
The influence of roa, roe, and der on stock price with dividend policy as an intervening variable Mohammad Wasil; Pinky Pininta Dewi; Andini Putri Arafah
Indonesia Accounting Research Journal Vol. 10 No. 2 (2022): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.994 KB) | DOI: 10.35335/iarj.v10i2.8

Abstract

This study aims to determine the effect of ROA, ROE, and DER on stock prices with dividend policy as an intervening variable. This research is a quantitative research. The sample used in this study were 8 companies that were taken using the purposive sampling method that met certain criteria from a population of 30 food and beverage companies on the IDX for the 2017-2020 period. The data processing of this research was carried out using the multiple linear regression method with SPSS version 25. The results of this study indicate that ROA, ROE and DER have no significant positive effect on stock prices. Meanwhile, the dividend policy assessed by the DPR has a significant positive effect on stock prices. The results of path analysis in this research state that the effect of ROA, ROE and DER on stock prices is greater through dividend policy as an intervening variable (indirect effect) than its direct effect on stock prices.
The effect of asset growth and company size on company value with profitability as a moderating variable M Amin; Ikhwan Wadi
Indonesia Accounting Research Journal Vol. 10 No. 2 (2022): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.698 KB)

Abstract

This study aims to empirically examine the effect of Asset Growth and Company Size on firm value with profitability as a moderating variable case study on metal companies and the like listed on the Indonesia Stock Exchange over five periods from 2012-2016. This research is a sociative with a form of causal relations. The population in this study were all metal companies and the like listed on the Indonesia Stock Exchange from 2012 to 2016 with the total 16 companies. Sampling in this study used a purposive sampling method. Based on predetermined Criteria, 12 companies were obtained as research samples so that the amount of data processed was 60. Based on the results of data analysis, profitability is not able to moderate the effect of asset growth on the value of the company in metal and similar companies listed on the Indonesia Stock Exchange in 2012-2016. This is indicated by the regression coefficient value of the variable between the growth of assets and profitability (X1.X3) of -0.009 with the value of t <t table (-0.351 <2.00247) with a significance level of 0.727> 0.05. Profitability is not able to moderate the effect of company size on the value of the company in metal companies listed on the Indonesia Stock Exchange in 2012-2016. This is indicated by the variable regression coefficient of interaction between firm size and profitability (X2.X3) of -0.068 with t count <t table (-1.797 <2.00247) with a significance level of 0.078> 0.05
The influence of the quality of tax examiners, the integrity of tax examiners and the ratio of tax examiners on taxpayer compliance Aloisius Hama
Indonesia Accounting Research Journal Vol. 10 No. 2 (2022): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.998 KB) | DOI: 10.35335/iarj.v10i2.19

Abstract

The purpose of this study was to determine the effect of Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio on taxpayer compliance at KPP Pratama Surabaya Mulyorejo. The population in this study were the Examination section employees as respondents. The analytical model used in this study is Multiple Linear Regression. This analysis model was chosen because this study was designed to examine the effect of the independent variables on the dependent variable. Based on the analysis and discussion that has been carried out, the following conclusions can be drawn: The Need for Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio simultaneously influence Taxpayer Compliance. Tax Auditor Quality Needs.
The influence of the environment and work culture on organizational performance through strategic planning : at the Community and Village Empowerment Office of Flores Regency, East Nusa Tenggara Province Mersiana Varia Juita
Indonesia Accounting Research Journal Vol. 10 No. 2 (2022): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.401 KB) | DOI: 10.35335/iarj.v10i2.21

Abstract

This study aims to determine the effect of environmental strategy, organizational culture, and planning strategy on organizational performance in the Village Community Empowerment Agency, the Provincial Government of Flores, East Nusa Tenggara. The sample of this research is 100 residents of Flores Regency. Partial Least Square (PLS) is used as a hypothesis testing tool. The results of the study show that organizational culture has an effect on organizational situations, and planning strategies have an effect on organizational performance, according to the findings of this study. In addition, the strategic environment influences the planning strategy, and organizational culture influences the planning strategy.

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