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Journal of Accounting Inquiry
Published by Universitas Islam Negeri Sunan Kalijaga Yogyakarta
ISSN : -     EISSN : 29618673     DOI : https://doi.org/10.14421/jai.2022.1.1.001-014
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2022)" : 7 Documents clear
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 Rozan Ridho Mukson; Tri Utami
Journal of Accounting Inquiry Vol. 1 No. 2 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.2.084-092

Abstract

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
Does Borrower Domicile Influence the Credit Default in P2P Lending? Preliminary Analysis from Indonesia Hasan Albanna
Journal of Accounting Inquiry Vol. 1 No. 2 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.2.074-083

Abstract

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.  
The The Effect of Auditor Competence, Audit Complexity, and Auditor Time Budget Pressure on Audit Quality with The Information System Understanding as Moderating Variable Risya Khaerun Nisa Risya Khaerun Nisa
Journal of Accounting Inquiry Vol. 1 No. 2 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.2.154-163

Abstract

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
Corporate Governance Mechanisms, Profitability, Company Size and Tax Avoidance : (Empirical Studies on Manufacturing Companies in Indonesia and Malaysia from 2015-2018) Novia Andriani; Slamet Haryono
Journal of Accounting Inquiry Vol. 1 No. 2 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.2.093-111

Abstract

Purpose: This research examines the impact of corporate governance mechanisms, profitability, and company size on tax avoidance. Methodology: This research uses multiple regression analysis and an independent sample t-test. Based on a sample of 380 firm-year observations from 95 manufacturing companies listed on the List of Sharia-Compliant Securities in Indonesia and Malaysia in 2015-2018. Findings: The results of this research concludes that independent of the boards, audit committees, audit quality, institutional ownership and managerial compensation had negative influences on tax avoidance. Profitability and company size had positive influences on tax avoidance. This research also finds differences in the level of tax avoidance in Indonesia and Malaysia. Novelty: This study uses manufacturing companies in Indonesia and Malaysia from 2015-2018
Taxation Aspects, Information Asymmetry and Earnings Management : (Empirical Study on Goods and Consumer Goods Sector Listed on Indonesia Sharia Stock Index (ISSI) in 2016-2020 Period) Vica Fristanti; Yayu Putri Senjani
Journal of Accounting Inquiry Vol. 1 No. 2 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.2.112-129

Abstract

Purpose: The act of manipulating the presentation of financial statements by increasing or decreasing profits can be misleading and cause losses to other parties. Various factors motivate managers to take earnings management actions. This study aims to analyze earnings management actions by taking several indicators in terms of taxation aspects which include tax planning and deferred tax expense and indicators of information asymmetry owned by managers. Methodology: The objects used as research samples are manufacturing companies in the goods and consumption sector listed on the Indonesia Sharia Stock Index (ISSI) in 2016-2020. Companies were selected based on predetermined criteria using a purposive sampling method to obtain a sample of 130 observations. The analysis technique uses panel data regression which is processed with Eviews v.12 programs. Findings: The results show that tax planning, deferred tax expense and information asymmetry have a significant positive effect in detecting earnings management actions. Novelty: This study uses manufacturing companies in the goods and consumption sector as an object, and adds information asymmetry variable to the study. Furthermore, this study also measured earnings management by using the modified Jones model discretional accrual proxy.
Analysis Of The Influence Of Company Size, Economic Performance, Leverage, And Foreign Ownership On Corporate Social Responsibility Disclosure Dwiyan Al Rasyid
Journal of Accounting Inquiry Vol. 1 No. 2 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.2.130-143

Abstract

Purpose: This research aims to analyze the relationship between leverage, profitability, and foreign ownership on the disclosure of Corporate Social Responsibility in the mining sector listed on the Indonesia Stock Exchange (IDX). This study was conducted because, nowadays, companies globally are not only oriented toward high performance profits, but also towards social and environmental issues. Methodology: The population of this research was 114 mining companies listed on the IDX during 2013-2015, with purposive sampling techniques resulting in 87 mining companies. Multiple linear regression analysis was used to determine the effect of independent variables (company size, economic performance, leverage, and foreign ownership) on the dependent variable of Corporate Social Responsibility. The Corporate Social Responsibility index was measured using indicators disclosed by companies with the number of indicators set out in the G4 by the Global Reporting Initiative (GRI). Company size was determined by the amount of assets, Economic Performance was defined by return on assets (ROA), leverage was defined by the debt-to-asset ratio (DAR), and Foreign Ownership was defined by the amount of foreign ownership divided by the number of outstanding shares. Findings: The results of this research show that Company Size, Economic Performance, and Foreign Ownership influence the disclosure of Corporate Social Responsibility, in contrast, Leverage does not influence the disclosure of Corporate Social Responsibility. Novelty: This research uses a more comprehensive measurement standard for CSR disclosure than previous research, which used the G3 version 3.0 standard with 79 disclosure items. In this research, the G4 version 4.0 standard released by the Global Reporting Initiative (GRI) is used, which has 91 disclosure items Keywords: Corporate Social Responsibility, Company Size, Economic Performance, Leverage, and Foreign Ownership.
Does Doing Good Diminish Cost of Capital? Evidence From South-East Asia Markets Al Hashfi Rizqi Umar
Journal of Accounting Inquiry Vol. 1 No. 2 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.2.144-153

Abstract

Purpose: The ultimate goal of this study is to reassess the impact of ESG on the cost of capital. Methodology: This work is quantitative type using secondary data collected by Thomson & Reuters and World Bank. There are 247 sample companies in the 2009 – 2021 period spread across five Southeast Asian countries. The research uses the fixed effect method at the industrial level and the instrumental variable regression technique, which is estimated using the generalized moment (GMM) method to accommodate endogeneity. Findings: The ESG, ENVI, and SOCI coefficients are negative and statistically significant at the 1% level, further confirming that ESG performance is negatively associated with the cost of capital. Environmental and social aspects determine the level of the cost of capital. Meanwhile, governance issues are not a determining factor that can reduce the cost of capital. Novelty: Numerous studies have revealed inconclusive outcomes regarding the effectiveness of ESG in decreasing the cost of capital, particularly in Asian nations owing to their subpar institutional quality. This research seeks to bridge this gap by examining this relationship in the Southeast Asian countries. Keywords: Environment, Social, Governance, Cost of Capital, South-East Asia

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