Journal of Accounting Inquiry
Journal of Accounting Inquiry is an open access and peer-reviewed journal published by Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta in collaboration with APSAS. Journal of Accounting Inquiry invites researchers, academics, and practitioners to publish their original, conceptual, theoretical, and empirical research regarding the ideas, issues, and challenges of economics and business. The focus and scope of the Journal of Accounting Inquiry will include but are not limited to: Accounting: Islamic Accounting; Managerial Accounting; Accounting Information System; Taxation and Public Sector Accounting; Auditing; Financial Accounting; Behavioral accounting; etc.
Articles
18 Documents
<![CDATA[Auditor Professionalism: Management Performance Analysis in Corporate Financial Reporting ]]>
<![CDATA[Aditya Riky Nugroho]]>
<![CDATA[ Journal of Accounting Inquiry Vol. 1 No. 1 (2022) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga ]]>
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DOI: 10.14421/jai.2022.1.1.062-073
<![CDATA[Purpose: Internal auditors are expected to have a high professionalism attitude that can encourage management performance in a positive direction. Therefore, the purpose of this study is to find out how the effect of auditor professionalism on management performance and in the company's financial reporting. Methodology : The research method used is explanatory research method. The sample used in this study is an internal audit who works for companies and government agencies in the Jakarta area. Data were obtained using a questionnaire that was distributed directly and compiled using a Likert scale. The data obtained were analyzed descriptively. The research data were analyzed using descriptive statistical techniques, testing data quality by conducting internal consistency tests and construct validity tests, as well as classical assumption tests, namely multicollinearity, autocorrelation and heteroscedasticity. To test the hypothesis used linear and stratified regression techniques using the SPSS statistical program. Findings: Based on the research data, it can be concluded that there is a positive influence between auditor professionalism on performance management in the company's financial reporting system. Novelty: The previous study focused on organizational and professional commitment on the job satisfaction of accountants. This study tries to examining how internal audit professionals relate to financial reporting management. Keywords: Auditor, Performance Management, Financial Report]]>
<![CDATA[The Effect of Intangible Asset Value, Sustainable Growth Rate, Return on Equity, and Dividend Payout Ratio on Company Market Value ]]>
<![CDATA[Haidarullah Zaymin]]>;
<![CDATA[Izra Berakon]]>
<![CDATA[ Journal of Accounting Inquiry Vol. 1 No. 1 (2022) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga ]]>
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DOI: 10.14421/jai.2022.1.1.001-014
<![CDATA[Purpose: This study aims to examine and analyze the effect of intangible asset value, sustainable growth rate, return on equity, and dividend payout ratio on the company's market value with firm age, firm size, and industry classification as control variables. Methodology: The research sample this time is 20 manufacturing companies. The method used in this study is panel data regression with model feasibility testing, this study uses the Fixed Effect Model as the best model in the study. Findings: The test results before and after using the control variables found that the variable value of intangible assets and dividend payout ratio had a significant positive effect on the market value of the company. Meanwhile, the variables of sustainable growth rate and return on equity do not affect the company's market value both before and after using the control variable. Novelty: This study continues previous research by using a different population, adding independent and control variables and using the manufacturing sector.]]>
<![CDATA[The Effect of Managerial Commitment, Budget Quality, and Capital Budget on Participatory Budgeting ]]>
<![CDATA[Ayu Fatimatus Zahro]]>;
<![CDATA[Dinik Fitri Rahajeng Pengestuti]]>
<![CDATA[ Journal of Accounting Inquiry Vol. 1 No. 1 (2022) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga ]]>
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DOI: 10.14421/jai.2022.1.1.015-032
<![CDATA[Purpose: This study aims to examine the effect of managerial commitment, budget quality, and capital budget on participatory budgeting. Methodology: This study uses a quantitative approach. The research method used the Quota Sampling method. Data collection techniques using questionnaires and interviews. The object of the study was aimed at the APBKal/APBDes management team at the Community and Village Empowerment Council Special Regional of Yogyakarta. The population of this study is 392 sub-district governments in the Special Region of Yogyakarta Province. Calculation of the percentage of sample size using the Slovin formula obtained 80 respondents from 392 villages which can represent the number of existing populations. The method of data analysis used in this study is the Structural Equation Model (SEM) based on Partial Least Square (PLS) using the Smart PLS 3.0. The data analysis technique uses two test methods: the measurement method (Outer Model) and the structural method (Inner Model). Findings: This study found that managerial commitment has a positive effect on participatory budgeting. Budget quality and capital budget have a negative effect on participatory budgeting. Novelty: The researcher wanted to show the differences between this study and previous studies. First, the researcher re-examined the dependent variable in the form of participatory budgeting, which was influenced by the capital budget, then added two independent variables: managerial commitment and budget quality. In future studies, it is possible to expand the number of sampling aims to provide more complex and testable validity results. It is also expected to develop study variables that can affect the samples used by researchers in the APBKal management process in each region. Keywords: Managerial Commitment, Budget Quality, Capital Budget, Participatory Budgeting]]>
<![CDATA[The Effect of Leverage, Firm Size, Profitability, and Liquidity on Hedging Decisions ]]>
<![CDATA[Heri Purwanto]]>;
<![CDATA[Rosyid Nur Anggara Putra]]>
<![CDATA[ Journal of Accounting Inquiry Vol. 1 No. 1 (2022) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga ]]>
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DOI: 10.14421/jai.2022.1.1.033-043
<![CDATA[Purpose: This study aims to determine the effect of leverage, firm size, profitability, and liquidity on hedging decisions of manufacturing companies listed on the Indonesia Stock Exchange (IDX) Methodology: The sample in this study are 22 manufacturing companies listed on the IDX from 2014 to 2019. This research uses the logistic regression analysis technique. Findings: The results show that the variable leverage, firm size, and profitability have a positive effect and are significant on hedging decisions, while the liquidity variable has no effect on hedging decisions. Novelty: This study continues previous research by using a different population, adding independent variables, and using the manufacturing sector. Keywords: Leverage, Firm Size, Profitability, Liquidity, Hedging ]]>
<![CDATA[The Effect of Profitability, Financial Leverage, and Accounting Expertise of The Board of Commissioners on Earnings Management ]]>
<![CDATA[Dwi Marlina Wijayanti]]>
<![CDATA[ Journal of Accounting Inquiry Vol. 1 No. 1 (2022) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga ]]>
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DOI: 10.14421/jai.2022.1.1.044-052
<![CDATA[Purpose: This study examines the impact of profitability, financial leverage, and accounting expertise of the board of commissioners on earnings management practices. Earnings management is a serious problem for some companies with unstable financial conditions. Therefore, it is important to know the factors that can encourage earnings management Methodology: This research is quantitative research. The sample in this study were 92 manufacturing companies listed on the IDX in 2015 – 2019. Data analysis used panel data regression through E-views. Findings: The results of this study indicate that profitability and financial leverage are determinants of earnings management. Other results show that the accounting expertise of the board of commissioners has no effect on earnings management practices. Novelty: Most of the previous research focused on the aspect of the number of the board of commissioners in mitigating earnings management, this study tries to analyze a more specific factor, namely the accounting expertise of the board of commissioners because board members who understand accounting will more easily find errors in financial statement disclosures. Keywords: Leverage, Earnings Management, Profitability, Financial leverage, Accounting Expertise]]>
<![CDATA[The Challenges and Solutions of State Islamic Universities Post Remuneration Implementation ]]>
<![CDATA[Yayu Putri Senjani]]>
<![CDATA[ Journal of Accounting Inquiry Vol. 1 No. 1 (2022) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga ]]>
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DOI: 10.14421/jai.2022.1.1.053-061
<![CDATA[Purpose: The remuneration is a working reward system applied to the BLU-Satker. 15 of 19 PTKIN-BLU have already implemented remuneration. This research aims to identify the challenges of PTKIN BLU after implementing remuneration. Methodology: The research method used a qualitative method descriptive by adding quantitative data analysis. UIN Sunan Kalijaga Yogyakarta and UIN Sultan Maulana Hasanuddin of Banten are the samples in this research. They are representative of PTKIN BLU in big size and small size. Findings: Managers and employees of BLU who became the informant in this study stated that PTKIN BLU has challenges. BLU income has not been optimal, and an unobjective and measurable performance assessment system and have differences of opinion among BLU managers. However, some efforts have been made by PTKIN BLU to succeed in the implementation of remuneration. They are the strengthening of the business unit, the addition of a postgraduate department, and establishing and developing an adequate performance assessment system. Novelty: This study identifies in more detail what challenges are faced when remuneration is applied so that it can affect the performance of employees and organizations. In addition, this study also identified the efforts of BLU managers to overcome these challenges and obstacles. Keywords: Remuneration, Public Service Agency (BLU), Performance.]]>
<![CDATA[The Effect of The Effectiveness of Functions, Services and Implementation of E-SPT in The Era of The Covid-19 Pandemic on The Satisfaction of Taxpayer of Personal People in The South Tangerang Region ]]>
<![CDATA[Rozan Ridho Mukson]]>;
<![CDATA[Tri Utami]]>
<![CDATA[ Journal of Accounting Inquiry Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga ]]>
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DOI: 10.14421/jai.2022.1.2.084-092
<![CDATA[Abstract Purpose: This study aims to examine and analyze the effect of effectiveness of the E-SPT function, Tax Services and the Application of E-SPT on the satisfaction of individual taxpayers. Methodology: In this study, the data used to measure the effect of Functional E-SPT, Tax Services and Application of E-SPT on Individual Taxpayers Satisfaction by distributing questionnaires to Taxpayers at KPP Serpong Pratama. The number of respondents who filled out the questionnaire was 100 respondents. Findings: The results of previous tests have examined the effect of implementing e-SPT and tax services but not on the satisfaction of individual taxpayers. Here, the researcher wants to add a function variable, tax service, and also the application of e-SPT to measure and compare with previous research. Novelty: This study continues previous research by using a different population and adding a new variable. Keywords: Effectiveness Of Functions, Services, And Implementation Of E-Spt, Satisfaction Of Taxpayer Of Personal People]]>
<![CDATA[Does Borrower Domicile Influence the Credit Default in P2P Lending? Preliminary Analysis from Indonesia ]]>
<![CDATA[Hasan Albanna]]>
<![CDATA[ Journal of Accounting Inquiry Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga ]]>
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DOI: 10.14421/jai.2022.1.2.074-083
<![CDATA[Purpose: Credit risk is one of the most fundamental risks that P2P lending platforms have. The magnitude of information asymmetry, consumer behavior, and the unequal distribution of financial literacy make credit risk in P2P lending more vulnerable in several parts of Indonesia. The purpose of this study was to determine the domicile of the borrower on the credit risk in P2P lending Methodology: We use time series data from January 2018-December 2021 for analysis. Vector Error Correction Model (VECM) is used to analyze the data. Findings: The results show that borrowers domiciled outside Java influence the credit default significantly positively, while borrowers domiciled in Java influence credit default significantly negatively. Moreover, interest rate influences positively significant on P2P lending default, while inflation influences positively on P2P lending default. Novelty: this paper is the first paper to analyze the P2P credit default in Indonesia using time series analysis. ]]>
<![CDATA[Do Intellectual Capital and Financial Performance Connect With Stock Price Volatility? ]]>
<![CDATA[Haidar Baqir Hidayat]]>;
<![CDATA[Prasojo Prasojo]]>
<![CDATA[ Journal of Accounting Inquiry Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga ]]>
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DOI: 10.14421/jai.2023.2.1.001-010
<![CDATA[Purpose: This study aims to analyze the effect of intellectual capital (IC) and financial performance on stock price volatility Methodology: The methodology used is a quantitative approach with panel data regression analysis. The sample selection method used a purposive sampling method with criteria set by the researchers resulting in 37 mining companies from 2014 - 2021. Findings: The results of this study indicate that human capital, structural capital, and capital employed do not affect stock price volatility. Relational capital has a significant positive effect on stock price volatility. Furthermore, earnings volatility and return on assets show a significant positive effect on stock price volatility. The results of this study reject the assumptions of the resource-based view theory. This study has implications for practices in the capital market, where most investors have yet to consider IC in their investment decisions. Novelty: Not much research has been done on the renewal of stock price volatility; The intellectual capital factor uses the Value-Added Intellectual Capital (VAIC) method in the form of human capital, structural capital, employed capital and rational capital; The financial performance factors used are earning volatility, dividend payout ratio and return on assets; Renewal of research objects using mining sector companies; Research data from 2016-2021.]]>
<![CDATA[The The Effect of Auditor Competence, Audit Complexity, and Auditor Time Budget Pressure on Audit Quality with The Information System Understanding as Moderating Variable ]]>
<![CDATA[Risya Khaerun Nisa Risya Khaerun Nisa]]>
<![CDATA[ Journal of Accounting Inquiry Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga ]]>
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DOI: 10.14421/jai.2022.1.2.154-163
<![CDATA[Purpose: The progress of a company can be seen from the position of its financial statements. Therefore the financial statements must be audited by a qualified Public Accountant or Auditor to show that the financial statements are presented fairly. The auditor must perform a quality audit to provide reliable and trustworthy information. This study aims to determine the effect of auditor competence, audit complexity, and auditor time budget pressure on audit quality with the information systems understanding as moderating variable. Methodology: This study conducted on auditors working at the Public Accounting Firm of DKI Jakarta recorded in the directory of Indonesian Institute of Accountants. The samples of this study consists of 20 Public Accounting Firm. Data collection technique used primary data. Primary data obtained through the survey by distributing questionnaires to respondents. The questionnaires were distributed directly to the auditors at 20 Public Accounting Firm. Data analysis technique used moderated regression analysis (MRA). Findings: The result of the research shows that: Auditor competence has a positive effect on audit quality, audit complexity does not effect audit quality, and auditor time budget pressure has negative effect on audit quality. The interaction of information system understanding between auditor competence with audit quality is an independent variable. The interaction of information system understanding between audit complexity with audit quality is not a moderation variable. Meanwhile, the interaction of information system understanding between auditor time budget pressure with audit quality is a quasi moderator. Novelty: This paper uses auditor competence that distinguishes it from previous studies. Keywords: auditor competence, audit complexity, auditor time budget pressure, audit quality, information system understanding]]>
