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Heny Kurniawati
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INDONESIA
Journal of Applied Finance & Accounting
Published by Universitas Bina Nusantara
ISSN : 19796862     EISSN : 27466019     DOI : 10.21512/jafa.v7i2.6378
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Finance & Accounting (JAFA) showcases useful theoretical and methodological results with the support of interesting empirical applications in the area of Finance and Accounting. Purely theoretical and methodological research with the potential for important applications is also published. Articles in the journal may examine significant research questions from a broad range of perspectives including economics, sustainability, organizational studies and other theories related to accounting and finance phenomena. JAFA is essential reading for academics, graduate students and all those interested in research in accounting and finance. The journal is also widely read by practitioners in accounting, corporate finance, investments and banking.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol. 10 No. 1 (2023): Publish on June 2023" : 6 Documents clear
ANALYZING THE EFFECT OF FACTORS ON TAXPAYERS SATISFACTION USING E-FILING TAX REPORTING SYSTEM Sebastian Prasetya Kresnandita; Levana Dhia Prawati; Lusiana
Journal of Applied Finance and Accounting Vol. 10 No. 1 (2023): Publish on June 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i1.8323

Abstract

The biggest source of state revenue comes from tax revenue. To increase tax revenue and simplify taxpayers in tax reporting, The Directorate General of Taxes introduced an application system namely Electronic Filing System (E-Filing). With this system, taxpayers don’t need to come directly to the Tax Service Office to fulfill tax obligations in terms of SPT reporting, because SPT reporting can be done online by accessing the E-Filing System. The purpose of this study is to analyze the relationship between system quality, information quality, and service quality with personal taxpayers’ satisfaction in using the E-Filing System for tax reporting. This study uses a quantitative approach. The use of the measurement model is the success model from DeLone and McLean (2003). The results of this study are system quality and information quality have significant effects on the user of personal taxpayers’ satisfaction using the E-Filing System, and service quality hasn’t a significant effect on the user of personal taxpayers’ satisfaction using the E-Filing System.
EXTERNAL AUDITOR APPOINTMENT IN INDONESIAN STATE-OWNED ENTERPRISES: THE ROLE OF POLITICAL CONNECTION AND ACCOUNTING IRREGULARITIES Annastasia Joceline; Gatot Soepriyanto
Journal of Applied Finance and Accounting Vol. 10 No. 1 (2023): Publish on June 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i1.8904

Abstract

This research investigates how political connections and accounting irregularities affect the auditor appointment decision in Indonesian state-owned enterprises. This research considers auditor choice and switching decisions as its dependent variables. Political connection is calculated as a percentage of the firm's board of directors and commissioners with political connections. Accounting irregularities are calculated with Beneish M-Score. Employing the 235 firm-year observations from 2014 to 2018 using logit regression, this research documents the following results: (1) Political connection has a significant negative influence on auditor choice. (2) Accounting irregularities have a weak significant negative influence on auditor choice. (3) Political connection has no significant influence on auditor switching. (4) Accounting irregularities have no significant influence on auditor switching.
THE IMPACT OF BIG DATA ON FINANCIAL REPORTING Agustinus Winoto; Meiryani Meiryani; Reyhan Reyhan
Journal of Applied Finance and Accounting Vol. 10 No. 1 (2023): Publish on June 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i1.9004

Abstract

Big data analytics can influence financial accounting by collecting, recording, and managing data and preparing financial reports. Big data provides convenience and speed of access to transaction data streams. By using big data, accountants in an organization can access transaction information more quickly and can work on large-scale transactions. This study aims to examine the influence of big data on financial reporting with Quantitative Evidence from Indonesia. This research uses quantitative methods. The data used in this study are primary data obtained from the study subject in the form of a questionnaire. The data obtained is processed using SPSS 25. The results of the hypothesis test stated that the analysis of big data has an effect on the quality of the report. This means big data technology as a resource internally owned company can improve the company's financial performance.
THE IMPACT OF RELIGIOSITY ON PERCEPTIONS OF THE ROLE OF INDEPENDENT COMMISSIONERS IN THE IMPLEMENTATION OF CORPORATE GOVERNANCE IN SHARIA FINANCIAL ENTITIES IN INDONESIA Mohamad Heykal; Khomsiyah Khomsiyah
Journal of Applied Finance and Accounting Vol. 10 No. 1 (2023): Publish on June 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i1.9713

Abstract

The aim of this research is to analyze whether there is an impact of religiosity as well as understanding of Islamic accounting and finance concepts on perceptions of the role of independent commissioners in relation to corporate governance in Islamic financial entities in Indonesia. The research uses primary data by distributing questionnaires to employees in Islamic financial institutions. The results showed that religiosity had a positive and significant effect on perceptions of the role of independent commissioners in corporate governance in Islamic financial institutions, while an understanding of Islamic accounting and finance did not show a significant effect. Research has not been able to prove whether the quality of financial reports can moderate the level of understanding of Islamic accounting and finance because the data obtained from the questionnaire comes from a limited number of Islamic financial institutions.
UNMASKING FINANCIAL DECEPTION: UNRAVELING THE FRAUD HEXAGON’S INFLUENCE ON DETECTING FINANCIAL STATEMENT FRAUD IN INDONESIAN PUBLIC COMPANIES Theresia Wijaya; Armanto Witjaksono
Journal of Applied Finance and Accounting Vol. 10 No. 1 (2023): Publish on June 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i1.9927

Abstract

This study examines the influence of the fraud hexagon on the likelihood of financial statement fraud in Indonesian public companies with stock values below IDR 100 that were listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The study population comprises sixty companies with stock values below IDR 100 for three consecutive years listed on the IDX. The objective sampling technique was employed to select a sample of 48 companies that met the research criteria, resulting in 144 observations. Data analysis was performed using logistic regression. The findings reveal that financial stability and change in auditors significantly impact identifying financial statement fraud, while financial targets, changes in directors, collusion, inefficient monitoring, and the frequency of C.E.O. photos show no influence. These results provide valuable insights for detecting and preventing financial statement fraud in Indonesian public companies with low stock values.
EXTERNAL PARTY RECOGNITION ON ESG DISCLOSURE TO STOCK PRICE: A CASE STUDY OF ESG DISCLOSURE AWARDS IN INDONESIAN STOCK EXCHANGE Dwi Octavia; Helen Jayanti; Jayson Gautama Lee; Richard Arlie; Lindrianasari
Journal of Applied Finance and Accounting Vol. 10 No. 1 (2023): Publish on June 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i1.9970

Abstract

This research aims to find further empirical evidence of the connection of environmental disclosure with share price. We took into consideration potential investor doubt on company ESG disclosure. This research aims to find further empirical evidence of the connection of environmental disclosure with the share price. We considered potential investor doubt on company ESG disclosure because of potentially biased reporting from management predicted by agency theory and attempted to study the effects when this doubt is removed by external recognition of the company's ESG disclosures. Abnormal returns of companies are tracked using daily closing price data from Bloomberg, and further testing is done using the binomial distribution. Our study has found that companies that obtain external recognition experience an increase in abnormal returns after the award announcement date. This finding implies that external parties' recognition of the company's environmental performance will obtain positive market sentiment and is indicated by increased stock returns.

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