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Journal Editorial Address: Faculty of Economic and Business, Universitas Muhammadiyah Riau, Jalan Tuanku Tambusai (Next to Mall SKA), Tampan, Pekanbaru, Riau, Indonesia
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INDONESIA
International Journal of Trends in Accounting Research
Published by Asosiasi Dosen Akuntansi Indonesia, KEPRI
ISSN : -     EISSN : 27745643     DOI : https://doi.org/10.54951/ijtar
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Akuntansi Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish empirical research that tests, extends, or builds Accounting theory and contributes to practice. The journal publishes high quality research papers in accounting. All empirical methods, including but not limited to, qualitative, quantitative, experimental, and combination methods are welcome. Subject areas meets for publication include, but are not limited to the following fields: Management Accounting, Financial Accounting, Accounting information system, Accounting education, Corporate governance, Accounting for non-profit institutions, Finance and banking, Sharia Accounting, Corporate finance, Behavioral accounting, Capital market, Environmental accounting, International accounting, Public sector accounting, Sustainability accounting, and tax. This journal published twice a year (May and November).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 42 Documents
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Stock Price Volatility Assesed From Aspects Devidend Yield and Earnings Volatility in Companies Listed in Indonesia Stock Exchange Riri Mayliza; Nanda Suryadi; Arie Yusnelly
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Stock price volatility is the movement of rising or falling stock prices. This study aimed to obtain empirical evidence about the effect of dividend yield and earnings volatility on stock price volatility in companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 periods. The sample in this study was 9 companies selected by purposive sampling method with 4 years of observation, namely 2014-2018. The analytical method used was the panel data regression method. Based on the hypotheses, the results of the study show that dividend yield does not significantly affect stock price volatility and earnings volatility has a significant effect on stock price volatility.
The Comparison of The Influence of Intellectual Capital, Managerial Ownweship, Institutional Ownership and Corporate Social Responsibility on Company Financial Performance Patricia Manasye Tiurma; Rilla Gantino
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to compare the effect of intellectual capital, managerial ownership, institutional ownership and corporate social responsibility on the financial performance of coal mining sub-sectors and infrastructure sub-sectors. The samples used are all sub-sector coal mining companies and infrastructure sub-sectors which are listing year 2014-2018 on www.idx.co.id website using nonprobability sampling method with a census technique sampling which is the number of samples used are 37 coal mining and infrastructure subsector companies. The analytical method used is multiple regression. The results of hypothesis testing show that intellectual capital, managerial ownership, institutional ownership and corporate social responsibility have a significant effect jointly on ROA and ROE of coal mining sub-sector companies, but does not significantly affect the company's ROE sub-sector infrastructure. Partially, managerial ownership affects insignificant financial performance in both sectors. Meanwhile, institutional ownership of coal mining companies has significant effect on ROA, but the effect is insignificant to the ROE and has no significant effect on the ROA and ROE infrastructure companies. Corporate social responsibility has a partially insignificant effect on ROA and ROE in the coal mining sub-sector, but has a negative and significant effect on ROA in the infrastructure sub-sector. 
Corporate Social Responsibility Disclosure: A Determinant Analysis (Case Study Manufacturing Companies Listed on the Indonesia Stock Exchange) Meilaty Finthariasari; Erwin Febriansyah; Katra Pramadeka
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to determine the effect of environmental performance, audit committee, profitability, Leverage, and company size to corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. Corporate Social Responsibility disclosure measured by CSR index based on the Global Reporting Initiative (GRI) G4. The population of this study are manufacturing company listed on Indonesian Stock Exchange in 2017-2019. Data collected by documentation method and literature study. Sampling using purposive sampling method, and obtained 18 companies in each period. Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2017-2019. The analytical method for this study uses multiple regression analysis with SPSS 16. The result of this study showed that environmental performance and company size has positive effect to CSR disclosure. Audit committee and profitability has not effect to CSR disclosure, while Leverage has negative effect to CSR disclosure.
The Effect of Liquidity, Leverage and Company Size on Profitability Supitriyani; Khairul Azwar; Siti Rahmayani Siregar; Astuti Astuti; Elly Susanti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this research are to determine the description of liquidity, leverage, company size and profitability and than description of the effect of liquidity, leverage, and company size on the profitability at company Sub Sector Hotel, Restaurant, and Tourism Listed in BEI either simultaneously or partially. This research uses descriptive qualitative and quantitative. This research found the results that liquidity, company size, and profitability increased, while average leverage tended to decrease. Either simultaneously, liquidity, leverage, and company size has positive and not significant effect on profitability. T-test results that liquidity has a positive and not significant effect, results that leverage have a negative and not significant, results that company size has a positive and significant effect on profitability. liquidity, leverage, and company size able to explain most of profiability in Companies Sub Sector Hotel, Restaurant, and Tourism.
Analysis of The Application Of E-SPT in The Annual Tax Return Reporting of Corporate Taxpayers at The Medan City Primary Tax Office Putri Kemala Dewi Lubis; Eliza Putri
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This research aims to find out the application of the e-SPT PPh agency in KPP Pratama Medan Kota and cause the Taxpayer Agency not to deliver the annual SPT through e-SPT at the Medan Kota Primary Tax Service Office. The approach used in this study uses quantitative descriptive, and the data collection techniques used in this study are documentation and interview techniques. Data is analyzed by collecting the data of the taxpayer of the agency, calculating the percentage of corporate taxpayers who report annual SPT through manuals and e-SPT and conducting analysis of the results obtained. The results showed that many Corporate Taxpayers do not report SPT through e-SPT due to the electronic SPT reporting system frequent database error and lack of understanding of the Taxpayer Agency about reporting SPT through e-SPT as well as taxpayer indifference to its tax obligations. Taxpayers do not know about tax penalties such as administrative sanctions (fines, interest) or criminal sanctions that it obtains due to negligence in reporting the agency's annual SPT.
Factors Affecting To Accounting Fraud Tendencies: Study Of South Tapanuli District North Sumatera Province Amelia Hasibuan; Arfan Ikhsan; Esa Setiana
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The aims of this research are to know the influence of: 1) Effect of Internal Control Effectiveness on  Tendency Accounting Fraud in Local Government Institution of Tapanuli Selatan. (2) Effect of Composition Satisfaction  on Tendency of  Accounting Fraud in Local Government Institution of Tapanuli Selatan (3) Effect of Compliance to Accounting Rules on Tendency of  Accounting Fraud Local Government Institution of Tapanuli Selatan. (4) Influence of Internal Control Effectiveness, Composition Satisfaction, and Compliance to Accounting Rules on Tendency of Accounting Fraud in Local Government Institution of Tapanuli Selatan. The method of collecting data used in this research is questionnaire. The population in this research consited of 90 employees of in Local Government Institution) of Tapanuli Selatan who were still actively working. The questionnaire had been tested validity and reliability. Test requirements analysis included tests for normality, multi-co-linearity test, heteroscedasticity test, linearity test. Analysis of the data used to test the hypothesis was to use the technique of multiple regression analysis. The results of this study are: (1) internal control compliance negatife and significant effect on accounting fraud tendency (2) Satisfaction Compensation positive and not significant effect on accounting fraud tendency (3) Compliance to Accounting Rules significant negative effect on Accounting Fraud Tendency. (4) Simultaneously Internal Control Compliance, Satisfaction Compensation and Compliance with Accounting Rules.
The Effectof Company Culture, Religiosity, and Commitment on Performance Through Employee Satisfactionas Intervening Variableof Sharia Banking in Pekanbaru Alan Asyari Alfalah; Yuswar Z Basri; Tatik Marianti; Zulhelmy M Hatta
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

ABSTRACT This study aims to analyze the Effect of Company Culture, Religiosity, and Commitment on Performance through Employee Satisfaction as Intervening Variable of Sharia Banking in Pekanbaru. It utilized primary data that was collected using a questionnaire with a total of 250 respondents. Respondents in this study were employees of Sharia Commercial Banks in Riau Province. This study found the following interesting findings: company culture has a positive and significant effect on job satisfaction and on the performance of sharia bank employees,religiosity has a positive and significant effect on employee performance; organizational commitment has an effect on job satisfaction and on employee performance; job satisfaction has an effect on employee performance and job satisfaction can mediate organizational culture of the company on employee performance in Pekanbaru where researchers want to see the indirect effect on performance; job satisfaction can mediate religiosity on employee performance in Pekanbaru where researchers want to see the indirect effect on employee performance; and job satisfaction can mediate organizational commitment on employee performance in Pekanbaru where researchers want to see indirect effect on employee performance
The Effect of Capital Employed, Human Capital and Structural Capital on Financial Performance on the Consumer Goods Sector Period 2015-2019 Yerisma Welly; Arfan Ikhsan; Chandra Situmeang
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to examine the effect of Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) on the financial performance of Return On Equity (ROE) of companies in the consumer goods industry sector. The population in this study is the financial statements of companies in the consumer goods industry listed on the IDX during the 2015-2019 period. This study used purposive sampling with 31 companies and 155 observations. The method of data analysis in this study is panel data regression with a panel that is more appropriate to use is the Fixed Effect Model (FEM) method using the Eviews 9 program as a data processing program. The results showed that CEE and SCE had a positive and significant effect on financial performance. If the higher the CEE and SCE, the higher the ROE of the company, so this can create stakeholder trust in the company. Meanwhile, employee costs are costs that have relatively no effect on income, while ROE is indicated by income, thus proving that HCE has a positive effect, but does not have a significant effect on financial performance.
The Effect Of Institutional Ownership, Managerial Ownership, And Company Size To Dividend Policy Nugi Mohammad Nugraha; Samson Riki Johanes; R. Susanto Hendiarto
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This research aims to determine the influence of variable Institutional Ownership, Managerial Ownership, and Firm Size to Dividend Policy in the sector company Consumer Goods listed on the Indonesia Stock Exchange 2013- 2018 period. The population of this research is the entire company contained in sector Consumer Goods listed on the Indonesia Stock Exchange 2013- 2018. The research samples consist of 12 companies used with purposive sampling methods and taken that meet with the criteria of a predetermined research sample. The data analysis method used is the analysis of the Data regression panel (Random Effect) with a status of the significance of 0.05. Based on the results of the research that has been done shows that simultaneously the Institutional Ownership variable, Managerial Ownership variable, and Firm Size variable affect the Dividend Policy. While partially shows that Institutional Ownership and Managerial Ownership do not have a partial effect on Dividend Policy. While Firm Size has a partial effect on Dividend Policy
Effect of Accounting Income And Taxable Income on Earnings Persistance on Miscellaneous Industry Sector Registered in Indonesia Stock Exchange 2015-2019 NANDA SURYADI; Riri Mayliza; Ratna Nurani; Arie Yusnelly
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Earnings persistence is an indicator to evaluate expected future accounting income implemented in current year earnings. Persistent earnings indicates a profit which does not experience fluctuation frequently on each of its period and has stabile tendency. The objective of this research was to collect empirical proof of the effects of permanent differences, temporary differences, large positive book-tax differences, and large negative book-tax differences on Earnings Persistence. Population involved in the current research was Manufacture Companies in Miscellaneous Industry Sector registered in Indonesia Stock Exchange in 2015-2019. Among population involved, 11 companies were chosen as research sample through purposive sampling method. Hypothesis raised, in this case, was tested using panel data regression. Research results indicated that permanent differences significantly affected earnings persistence. Meanwhile, other results obtained that temporary differences, large positive book-tax, and large negative book-tax did not affect earnings persistence. Simultaneous test further confirmed that permanent difference, temporary differences, large positive book-tax differences, and large negative book-tax differences affected earnings persistence simultaneously.

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