Jurnal ASET Akuntansi Riset最新文献_第10页

Working Capital Requirements in Indonesia: Determining Factors, Adjustment Speed, and Financial Constraints 印尼营运资金要求:决定因素、调整速度与财务约束

Jurnal ASET Akuntansi Riset Pub Date : 2021-12-28 DOI: 10.17509/jaset.v13i2.37592

Lukas Purwoto

引用次数: 0

Strategy To Improve The Potential Waqf Asset Management in Indonesia : Efficiency Approach 提高印尼潜在宗教基金资产管理水平的策略：效率法

Jurnal ASET Akuntansi Riset Pub Date : 2021-12-28 DOI: 10.17509/jaset.v13i2.40044

Ifa Hanifia Senjiati, Winwin Yadiati

{"title":"Strategy To Improve The Potential Waqf Asset Management in Indonesia : Efficiency Approach","authors":"Ifa Hanifia Senjiati, Winwin Yadiati","doi":"10.17509/jaset.v13i2.40044","DOIUrl":"https://doi.org/10.17509/jaset.v13i2.40044","url":null,"abstract":"waqf is the subject of discussion in the global issue. waqf is one of the instruments for economic recovery during a pandemic. The development of waqf is not accompanied good waqf management. The encountered problems are nadzir has insufficient knowledge an its causing inefficiency in managing waqf assets. Efficiency waqf institutions is measured by comparing targets and program planning and the data obtained are still descriptive.The urgency of this study is to analyze the efficiency of waqf management and how to develop its potential in the future. Thus, the qualitative method with Data Envelopment Analysis was used. The objects were five waqf institutions registered in the Indonesian Waqf Board and incorporated as a foundation in the 2014-2017 periods so that 20 financial reports were obtained. Input variables used were the operational costs and depreciation costs on assets under management, while the output variables were the revenue and the utilization of waqf funds. The contribution of this research is to provide solutions and steps that must be taken by nadzir waqf in Indonesia to improve the management of its waqf assets. The results are the consistently efficiency institutions reaching by Dompet Dhuafa Republika (2014-2017). The potential can get higher by reducing operational costs and depreciation assets. And then increasing the revenue and the utilization of waqf funds.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41533522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Capital Structure and Dividend Policy Role in Building Stock Price 资本结构与股利政策对股价的影响

Jurnal ASET Akuntansi Riset Pub Date : 2021-12-25 DOI: 10.17509/jaset.v13i2.35564

L. M. Ifada, S. Sulistyowati, M. Indriastuti

引用次数: 1

The Positive Investor Perception On Earnings Quality And Tax Management 投资者对盈余质量和税务管理的积极看法

Jurnal ASET Akuntansi Riset Pub Date : 2021-12-25 DOI: 10.17509/jaset.v13i2.26402

Muljanto Siladjaja

{"title":"The Positive Investor Perception On Earnings Quality And Tax Management","authors":"Muljanto Siladjaja","doi":"10.17509/jaset.v13i2.26402","DOIUrl":"https://doi.org/10.17509/jaset.v13i2.26402","url":null,"abstract":"Empirically, high earnings quality positively influences market price movement. This is because it serves as a brief management guideline for implementing accounting standards and tax regulations for continuous meaningful improvement. This research tests investor’s perception of high earnings quality and tax management for a better prospect as indicated by future market value. An analysis of future return and dividend payout shows that the firm is currently on the right track, which significantly impacts the risk and agency fluctuation in the following period. This study used questionnaires to gather information from 384 respondents, including related parties with a dominant influence on the investment decision. Through structural equitation modeling, unobserved variables included earnings quality, tax management, and future market value, including dividend policy. The observed variable was the push for increasing the accounting information quality. The high earnings quality indicates management's obedience in implementing all available regulations, both accounting standard and tax regulation. The dividend policy, related to earnings quality and tax management, positively contributes to a high financial reporting quality. Concerning Decision Tree Model and Bayes Theorem, the high accounting information quality is an application of game theory, including estimating the probability of long or short positions. As a mandatory obligation, the dividend policy is used to pressure the management to provide high-quality accounting information.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"11 3-6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41289789","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Organization Factors on the Quality of Financial Applications in Insurance Companies 影响保险公司财务应用质量的组织因素

Jurnal ASET Akuntansi Riset Pub Date : 2021-12-24 DOI: 10.17509/jaset.v13i2.37003

L. Puspitawati

引用次数: 0

The Impact of Regional Government Financial Performance on Capital Expenditure 地方政府财政绩效对资本支出的影响

Jurnal ASET Akuntansi Riset Pub Date : 2021-12-24 DOI: 10.17509/jaset.v13i2.35903

Jouzar Farouq Ishak

引用次数: 2

THE INFLUENCE OF AUDITOR ROTATION AND AUDITOR'S REPUTATION ON AUDIT QUALITY WITH AUDITOR SPECIALIZATION AS A MODERATING VARIABLE 以审计师专业化为调节变量，研究审计师轮岗和审计师声誉对审计质量的影响

Jurnal ASET Akuntansi Riset Pub Date : 2021-12-24 DOI: 10.17509/jaset.v13i2.37250

Yunita Christy, Se Tin Se Tin

引用次数: 0

Fraud Pentagon Model: Predicting Student’s Cheating Academic Behavior 欺诈五角大楼模型：学生作弊行为预测

Jurnal ASET Akuntansi Riset Pub Date : 2021-12-24 DOI: 10.17509/jaset.v13i2.40331

Iqbal Lhutfi, R. D. Hardiana, Rika Mardiani

{"title":"Fraud Pentagon Model: Predicting Student’s Cheating Academic Behavior","authors":"Iqbal Lhutfi, R. D. Hardiana, Rika Mardiani","doi":"10.17509/jaset.v13i2.40331","DOIUrl":"https://doi.org/10.17509/jaset.v13i2.40331","url":null,"abstract":"This study was conducted to detect academic fraud in students using the fraud pentagon approach. The research method used in this research is the descriptive and verification method. The subjects in this research are Accounting Education students consisting of several State Universities that are members of the Indonesian Accounting Educator Professional Alliance (APRODIKSI). The main data needed in this study is data derived from questionnaires distributed via google form to maintain health protocols during the pandemic. The questionnaire was distributed after previously being tested for validity and reliability for each question item in the questionnaire using Statistical Product and Service Solutions (SPSS) software. Furthermore, the data collected analyzed by descriptive method. This study concludes that the role of fraud pentagon approach is important in detecting student fraud, plus other contributing factors such as external pressure and also gender which determines students when committing academic fraud. Through this research, it can be seen the predictive factors that are the reasons students commit fraud so that it can be easy for educational institutions to find the right way to prevent it.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45546761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Role of Ethical Orientation and Moral Intensity in Improving Ethical Decision of An Auditor 道德取向和道德强度在提高审计师道德决策中的作用

Jurnal ASET Akuntansi Riset Pub Date : 2021-12-24 DOI: 10.17509/jaset.v13i2.38962

Dewi Indriasih, W. A. Sulistyowati

{"title":"The Role of Ethical Orientation and Moral Intensity in Improving Ethical Decision of An Auditor","authors":"Dewi Indriasih, W. A. Sulistyowati","doi":"10.17509/jaset.v13i2.38962","DOIUrl":"https://doi.org/10.17509/jaset.v13i2.38962","url":null,"abstract":"Abstract. Ethical decision making is an action expected to be performed by an auditor despite facing conditions involving an ethical dilemma. This study aims to examine the ethical decision of auditors through ethical orientation as well as the moral intensity owned by the auditor. This study was conducted at the Auditor Inspectorate in Tegal City with a census sampling technique obtained 33 auditors as research respondents. Regression analyses are used to test the effect of ethical orientation and moral intensity on the ethical decisions of an auditor. Partial hypothesis testing results show that ethical and moral orientation affects the ethical decisions of Auditors. This study gives implications that with the ethical orientation and moral intensity of the auditors in conducting its function, the auditor will consider the ethical aspect to improve their integrity.Keywords: Ethical Decision; Ethical Orientation; Moral Intensity.Abstrak. Pengambilan keputusan etis adalah tindakan yang diharapkan dapat dilakukan oleh seorang auditor meskipun menghadapi kondisi yang melibatkan dilema etis. Penelitian ini bertujuan untuk menguji keputusan etis auditor berdasarkan orientasi etis dan intensitas moral yang dimiliki auditor. Penelitian ini dilakukan pada Auditor Inspektorat Kota Tegal melalui teknik sensus sampling diperoleh 33 auditor sebagai responden penelitian. Analisis regresi digunakan untuk menguji pengaruh orientasi etis dan intensitas moral terhadap keputusan etis auditor. Hasil pengujian hipotesis secara parsial menunjukkan bahwa orientasi etis dan intensitas moral berpengaruh terhadap keputusan etis auditor. Penelitian ini memberikan implikasi bahwa dengan orientasi etis dan intensitas moral, auditor dalam menjalankan fungsinya akan mempertimbangkan aspek etika untuk meningkatkan integritasnya.Kata Kunci:Keputusan Etis; Orientasi Etis; Intensitas Moral.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49448611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE EFFECT OF CASH CONVERSION CYCLE ON THE PROFITABILITY OF THE RETAIL TRADE SECTOR COMPANIES 现金转换周期对零售贸易行业公司盈利能力的影响

Jurnal ASET Akuntansi Riset Pub Date : 2021-09-26 DOI: 10.37641/riset.v3i2.77

Renata Mandalaputri, Sylvia Fettry, Felisia Felisia

{"title":"THE EFFECT OF CASH CONVERSION CYCLE ON THE PROFITABILITY OF THE RETAIL TRADE SECTOR COMPANIES","authors":"Renata Mandalaputri, Sylvia Fettry, Felisia Felisia","doi":"10.37641/riset.v3i2.77","DOIUrl":"https://doi.org/10.37641/riset.v3i2.77","url":null,"abstract":"One of the company's goals is to increase company value. In order to achieve these goals the company must increase its profitability. To increase profitability, companies have to manage working capital effectively and efficiently. The effectiveness of working capital management can be measured using the Cash Conversion Cycle (CCC). CCC consists of Days Sales Outstanding (DSO), Days Sales Inventory (DSI), and Days Payable Outstanding (DPO). This study aims to determine the effect of the CCC and its components on company profitability. The type of data used in this study is secondary data which are collected from of corporate financial reports. The population in this study are retail trading companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The data analysis method used in this study is the multiple linear regression method for panel data and simple linear regression for panel data. The results showed that partially, DSO, DSI, and CCC had a negative effect on company profitability. Meanwhile, the DPO has a positive effect on company profitability. Simultaneously, DSO, DSI, and DPO have an effect on profitability. Therefore, companies need to pay attention to the CCC and its components (DSO, DSI, and DPO) and manage it properly.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73255688","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1