JAS (Jurnal Akuntansi Syariah)最新文献

Institutional Ownership, Tax Planning And Tax Avoidance Effect On Firm Value 机构所有权、税收筹划和避税对公司价值的影响

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-12-18 DOI: 10.46367/jas.v7i2.1370

Angelina Siti Juliani, Endah Finatariani

引用次数: 0

Tax Avoidance: Employment Benefits Liability, Sales Growth, Capital Intensity, Profit Management, And Inventory Intensity 避税：就业福利责任、销售增长、资本密集度、利润管理和库存密集度

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-12-18 DOI: 10.46367/jas.v7i2.1452

Musyafa’ah Musyafa’ah, N. Budiman, Zamrud Mirah Delima

{"title":"Tax Avoidance: Employment Benefits Liability, Sales Growth, Capital Intensity, Profit Management, And Inventory Intensity","authors":"Musyafa’ah Musyafa’ah, N. Budiman, Zamrud Mirah Delima","doi":"10.46367/jas.v7i2.1452","DOIUrl":"https://doi.org/10.46367/jas.v7i2.1452","url":null,"abstract":"This research analyzes the influence of employee benefit obligations, sales growth, capital intensity, earnings management, and inventory intensity on tax avoidance. The population in this study are primary consumer goods companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used purposive sampling so that 137 research samples were obtained. The data source comes from secondary data in company financial reports. The data analysis technique used is multiple linear regression analysis with the help of IBM SPSS 24 software. The results of this research show that earnings management positively affects tax avoidance. Inventory intensity negatively affects tax avoidance. Employee benefit obligations, sales growth, and capital intensity do not affect tax avoidance. This research can enrich agency and stakeholder theory by identifying the role of earnings management and inventory intensity in corporate tax strategies. Companies need to consider wise earnings management and evaluate inventory policies to optimize the reduction of tax liabilities while still complying with applicable tax regulations.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"124 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139174742","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

Islamic Corporate Social Responsibility, Leverage And Liquidity On Financial Performance Moderated By Company Size 伊斯兰企业社会责任、杠杆和流动性对财务绩效的影响受公司规模的调节

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-06-23 DOI: 10.46367/jas.v7i1.898

Luluk Ul Fatul Diroh, Mochlasin Mochlasin

{"title":"Islamic Corporate Social Responsibility, Leverage And Liquidity On Financial Performance Moderated By Company Size","authors":"Luluk Ul Fatul Diroh, Mochlasin Mochlasin","doi":"10.46367/jas.v7i1.898","DOIUrl":"https://doi.org/10.46367/jas.v7i1.898","url":null,"abstract":"Financial performance has a vital role in the company; good financial performance can positively impact the company. This study examines and demonstrates the influence of Islamic corporate social responsibility (ICSR), leverage, and liquidity on financial performance, which is moderated by firm size. The research population is a company registered in the Jakarta Islamic Index 30 (JII 30) for 2017-2021. The sample of this research is ten companies obtained from the purposive sampling method. The data analysis technique uses Moderated Regression Analysis (MRA). Financial performance is measured using return on assets (ROA), leverage using the debt to equity ratio (DER), liquidity is proxied by the current ratio (CR), and ICSR is measured using several predetermined indicators. The results showed that ICSR has no impact on financial performance, leverage has a significant positive impact on financial performance, and liquidity has a significant negative impact on financial performance. Company size cannot moderate the impact of ICSR on financial performance, but company size can moderate the impact of leverage and liquidity on financial performance. This research can complement existing theories and research results. It can be a reference for companies in improving and enhancing their performance, as well as for investors to evaluate company performance to obtain certainty in investment.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134007028","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

Indonesia's Capital Structure And Company Profitability Before And After The Implementation Of PSAK 73 印尼实施psak73前后的资本结构与公司盈利能力

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-06-23 DOI: 10.46367/jas.v7i1.1127

Amrie Firmansyah, E. Elisabeth, Estralita Trisnawati

{"title":"Indonesia's Capital Structure And Company Profitability Before And After The Implementation Of PSAK 73","authors":"Amrie Firmansyah, E. Elisabeth, Estralita Trisnawati","doi":"10.46367/jas.v7i1.1127","DOIUrl":"https://doi.org/10.46367/jas.v7i1.1127","url":null,"abstract":"Statement of Financial Accounting Standards (PSAK) 73 regarding leases has been in effect since 2020 in Indonesia. The standard adopts International Financial Reporting Standards (IFRS) 16, which requires companies to record all lease transactions as finance leases. This study examines differences in capital structure and company profitability before and after implementing PSAK 73 in Indonesia. This study uses financial report data for retail and transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 and 2020 with a population of 160 observations. The secondary data is sourced from the Indonesia Stock Exchange website. Based on purposive sampling, the total number of observations that can be used in this study is 104 observations. Hypothesis testing was carried out using a paired sample t-test. This study found that in the first year after the implementation of PSAK 73, the capital structure from debt is higher than that from equity. This condition is different from the period before the implementation of PSAK 73. Then the level of profitability in the first year of implementation of PSAK 73 decreased compared to the period before the implementation of PSAK 73. This research recommends that the Financial Services Authority implement risk mitigation rules for companies registered on the IDX regarding the financial impact of Indonesia's new financial accounting standards.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121106524","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

Construction Of Accounting Practice By Bendi Coachmen Based On Local Cultural Values 基于地方文化价值观的Bendi车夫会计实践建构

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-06-23 DOI: 10.46367/jas.v7i1.1074

M. Thalib

引用次数: 0

Determinants Of Corporate Profit Management In Jakarta Islamic Index Mediated By Company Performance 公司绩效中介的雅加达伊斯兰指数中企业利润管理的决定因素

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-06-23 DOI: 10.46367/jas.v7i1.1130

Emy Widyastuti, Anis Rimba, Utami

{"title":"Determinants Of Corporate Profit Management In Jakarta Islamic Index Mediated By Company Performance","authors":"Emy Widyastuti, Anis Rimba, Utami","doi":"10.46367/jas.v7i1.1130","DOIUrl":"https://doi.org/10.46367/jas.v7i1.1130","url":null,"abstract":"Corporate earnings management is an essential issue in business entities. The fact reveals that users of financial statements are more focused on what is stated in the financial statements rather than how the profit process is obtained. This study analyzes and shows the factors influencing company earnings management in the Jakarta Islamic Index (JII) for the 2016-2020 period. Company performance is used as an intervening variable. This research uses a quantitative approach with secondary data in the form of panel data. The research population is all companies in the Jakarta Islamic Index (JII) for the 2016-2020 period, namely 30 companies. The sampling technique is purposive sampling, and 13 company samples were obtained. Data analysis technique using multiple linear regression and path analysis. The results showed that the independence of the audit committee, audit committee meetings, and company size positively and significantly affect earnings management. The audit committee size does not affect earnings management. Audit committee independence, audit committee size, and audit committee meeting do not affect company performance. Firm performance cannot mediate the effect of audit committee independence, size, and meetings on earnings management. This research can complement existing theory and be a reference for companies in improving performance and earnings management.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"8 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120977416","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

Is It Important To Integrate Islamic Values In Accounting Education? 在会计教育中融入伊斯兰价值观是否重要?

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-06-23 DOI: 10.46367/jas.v7i1.1050

B. S. Jannah

引用次数: 0

Comparison Of Android-Based Personal Financial Management Applications With Variative Financial Conditions 不同财务状况下基于android的个人理财应用比较

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-06-23 DOI: 10.46367/jas.v7i1.1098

L. Dewi

{"title":"Comparison Of Android-Based Personal Financial Management Applications With Variative Financial Conditions","authors":"L. Dewi","doi":"10.46367/jas.v7i1.1098","DOIUrl":"https://doi.org/10.46367/jas.v7i1.1098","url":null,"abstract":"Financial planning puts individuals in a better position to understand, manage and make financial decisions. Currently, there are various Android-based applications available to help manage personal finances. This study aims to make a comparison of Android-based personal financial management applications. Recording of 12 types of financial transactions is carried out using three financial management applications, namely Money Lover, Keuangan Pribadi Ku, and Catatan Keuangan Harian. Revenue, expenditure, and realization budget data have surplus, balanced, and deficit conditions prepared for input and processing in the three applications, with a comparison using ten parameters. The results of this study indicate that the three applications have standard features that can be used as tools in personal financial management. However, the Keuangan Pribadi Ku application does not provide features to handle recording when the financial condition is in a deficit and can only run well in balanced and surplus financial conditions. Meanwhile, the Money Lover dan Catatan Keuangan Harian provides features to record surplus, balanced, and deficit financial conditions. This research has contributed to increasing understanding and awareness of the importance of utilizing supporting technology in personal financial management and providing consideration for users in choosing a personal finance management application that suits their needs.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"Spec No 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128167457","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

Corporate Governance Factors On Audit Report Lag 公司治理因素对审计报告滞后的影响

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-06-23 DOI: 10.46367/jas.v7i1.1084

D. Maharani, Paulina Rosna Dewi Redjo

{"title":"Corporate Governance Factors On Audit Report Lag","authors":"D. Maharani, Paulina Rosna Dewi Redjo","doi":"10.46367/jas.v7i1.1084","DOIUrl":"https://doi.org/10.46367/jas.v7i1.1084","url":null,"abstract":"This research aims to determine the effect of committee size, committee meetings, audits, the proportion of independent commissioners, the board size, and company size on audit report lag. The research population is companies that are members of the Jakarta Islamic Index for 2017-2019. Determination of the sample using purposive sampling technique, with predetermined criteria, to obtain 45 samples. This research is quantitative research whose data sources use secondary data originating from documentation in the form of company annual reports and literature. The analysis technique in this research uses a multiple linear regression approach. The research results show that audit committees and company size do not affect audit report lag. Audit committee meetings, the proportion of independent commissioners, and the size of the board of directors partially have a positive and significant effect on audit report lag. Audit committee size, audit committee meetings, the proportion of independent commissioners, board of directors size, and company size significantly affect audit report lag. This theory research can complement existing research results; then, it can be used as a reference for auditors in managing the period in conducting audits.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115483633","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

Zakat Funds, Non-Halal Funds, Islamic Social Reporting On The Islamic Commercial Banks Performance And Reputation 天课基金，非清真基金，伊斯兰社会报告伊斯兰商业银行的业绩和声誉

JAS (Jurnal Akuntansi Syariah) Pub Date : 2023-06-23 DOI: 10.46367/jas.v7i1.1105

Puji Suciarti, Novi Lailiyul Wafiroh

{"title":"Zakat Funds, Non-Halal Funds, Islamic Social Reporting On The Islamic Commercial Banks Performance And Reputation","authors":"Puji Suciarti, Novi Lailiyul Wafiroh","doi":"10.46367/jas.v7i1.1105","DOIUrl":"https://doi.org/10.46367/jas.v7i1.1105","url":null,"abstract":"This study aims to show how the influence of zakat funds, non-halal funds, and Islamic social reporting (ISR) on the performance and reputation of Islamic commercial banks. This type of research uses a quantitative approach. The research population is Islamic commercial banks (ICB) in Indonesia registered with the financial services authority (FSA) for the 2016-2020 period; 14 ICB samples were obtained using the saturated sample technique. The data used is secondary data derived from the annual report of each bank. Data analysis techniques using structural equation modelling (SEM) with the help of AMOS 26 software include classic assumption tests, model feasibility, and hypotheses. The results of this study indicate that zakat funds and ISR do not affect bank performance as a proxy for return on assets (ROA). However, non-halal funds significantly negatively affect ROA. Zakat funds do not affect the company's reputation proxied by market share. However, non-halal funds significantly negatively affect market share, and ISR significantly positively affects market share. This research can contribute to proving whether signalling theory, stakeholder theory, and sharia enterprise theory can strengthen or weaken the influence of zakat funds, non-halal funds, and ISR on the performance and reputation of ICB and can become reference material for Islamic banks to improve their performance and reputation.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131486423","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