Journal of Accounting Science最新文献

A Factor Influencing Sustainability Reporting Assurance: A Study of Indonesian Public Listed Companies 影响可持续性报告保证的因素：印度尼西亚上市公司研究

Journal of Accounting Science Pub Date : 2024-07-24 DOI: 10.21070/jas.v8i2.1785

Riescha Utami, Fedi Ameraldo, Marsi Fella Rizki, Abdullah Jihad Rabaya

引用次数: 0

Factors That Affect Tax Aggressiveness With Good Corporate Governance As A Moderating Variable 以良好的公司治理为调节变量影响税收积极性的因素

Journal of Accounting Science Pub Date : 2024-07-24 DOI: 10.21070/jas.v8i2.1871

Dian Eka, Ade Irma Suryani Lating, Ashari Lintang Yudhanti, Luqita Romaisyah, M.Nur Nama Arep P.A.C

{"title":"Factors That Affect Tax Aggressiveness With Good Corporate Governance As A Moderating Variable","authors":"Dian Eka, Ade Irma Suryani Lating, Ashari Lintang Yudhanti, Luqita Romaisyah, M.Nur Nama Arep P.A.C","doi":"10.21070/jas.v8i2.1871","DOIUrl":"https://doi.org/10.21070/jas.v8i2.1871","url":null,"abstract":"The main source of tax revenue is personal income tax. Increasing a company's taxable income has a direct impact on the amount of profit it can make. This creates an incentive for companies to adopt aggressive tax strategies. Companies that adopt aggressive tax strategies can reduce tax revenues for the government. The purpose of this study is to examine the effect of managerial character, political connections and firm size on tax aggressiveness, and to examine the effect of competent corporate governance as a moderating factor. To assess audit quality as a measure of corporate governance effectiveness. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. The purposive sampling method was used to select a sample of 48 companies. This study uses a data analysis method that combines multiple linear regression analysis and moderated regression analysis (MRA) and IBM SPSS software version 26. Empirical evidence shows that managerial characteristics and firm size have a significant and positive impact on the level of tax aggression. However, managerial attainment and political affiliation have no significant impact on the propensity to engage in aggressive tax strategies. The impact of effective corporate governance on the moderating effect of audit quality in the relationship between managerial personality and firm size on tax aggressiveness is demonstrated. However, audit quality has no moderating effect on the relationship between executive income and political connections on tax aggressiveness.","PeriodicalId":383058,"journal":{"name":"Journal of Accounting Science","volume":"61 51","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141807175","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

Factors Affecting Aggressive Tax Actions with Entity Size Moderated 影响激进税收行动的因素与实体规模的调节作用

Journal of Accounting Science Pub Date : 2024-07-24 DOI: 10.21070/jas.v8i2.1740

Sabaruddin Sabaruddin

引用次数: 0

Exploring the Interconnection: Employee Diff, Board Gender Diversity, and Earnings Management 探索相互联系：员工差异、董事会性别多样性与收益管理

Journal of Accounting Science Pub Date : 2024-07-24 DOI: 10.21070/jas.v8i2.1811

Nadif Ahmad Hasan

引用次数: 0

the Impact of Digital Integrated Reporting on the Influence of Financial Performance on Firm Value 数字整合报告对财务绩效对企业价值的影响

Journal of Accounting Science Pub Date : 2024-07-22 DOI: 10.21070/jas.v8i2.1866

Endra Wahyu Ningdiyah, N. Asyik, Fidiana Fidiana

引用次数: 0

The Meaning of Profit in Traditional Markets in Frame of Understanding Manunggaling Kawula Lan Gusti 从理解 Manunggaling Kawula Lan Gusti 的角度看传统市场中利润的含义

Journal of Accounting Science Pub Date : 2024-01-31 DOI: 10.21070/jas.v8i1.1772

Harfiahani Indah Rakhma Ningtyas

{"title":"The Meaning of Profit in Traditional Markets in Frame of Understanding Manunggaling Kawula Lan Gusti","authors":"Harfiahani Indah Rakhma Ningtyas","doi":"10.21070/jas.v8i1.1772","DOIUrl":"https://doi.org/10.21070/jas.v8i1.1772","url":null,"abstract":"This study focuses on a traditional market in Pasuruan, East Java, using an ethnographic approach to explore the cultural significance of profit. The concept is deeply influenced by \"Manunggaling Kawula Lan Gusti,\" impacting culture, business, and subjective interpretation. From a cultural standpoint, profit goes beyond finances, intertwining with spiritual values, ethics, and societal contributions. Business practitioners adopting this philosophy view profit as a result of honest service, community empowerment, environmental conservation, and high ethical standards. Subjective interpretations vary, reflecting personal experiences and values. Benefits are seen as reflections of personal well-being, cultural contributions, community empowerment, and enriching relationships. The study suggests further research to explore integrating \"Manunggaling Kawula Lan Gusti\" in modern business. Understanding perceptions of businesses embracing these values can offer insights into their relevance and sustainability in contemporary contexts. Practically, businesses can draw inspiration from this research to develop more sustainable, ethical, and spiritually-oriented models, creating positive impacts financially, socially, and environmentally","PeriodicalId":383058,"journal":{"name":"Journal of Accounting Science","volume":"182 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140479115","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 responsibility accounting in activating corporate governance - an analytical study of the opinions of a sample of employees of some private banks listed on the Iraq Stock Exchange 责任会计在激活公司治理中的作用--对伊拉克证券交易所上市的一些私营银行员工意见样本的分析研究

Journal of Accounting Science Pub Date : 2024-01-31 DOI: 10.21070/jas.v8i1.1837

Mohammed Ali Hassan, Ahmed Abdulkadhum Abdulabass, Rafid mohammed Salman, Zaid Abdulzahra Jaffar

{"title":"The role of responsibility accounting in activating corporate governance - an analytical study of the opinions of a sample of employees of some private banks listed on the Iraq Stock Exchange","authors":"Mohammed Ali Hassan, Ahmed Abdulkadhum Abdulabass, Rafid mohammed Salman, Zaid Abdulzahra Jaffar","doi":"10.21070/jas.v8i1.1837","DOIUrl":"https://doi.org/10.21070/jas.v8i1.1837","url":null,"abstract":"The study aims to ascertain the significance of responsibility accounting in activating corporate governance in some private banks listed on the Iraq Stock Exchange (Ashur Investment Bank, Zain Iraq Islamic Bank, Asia Iraq Islamic Bank, Sumer Commercial Bank, Nour Iraq Islamic Bank). The approach was used (Descriptive-analytical) to analyze the nature of the relationship between the variables of the study. The questionnaire was used as a main tool for collecting data. (280) questionnaires were distributed to a random sample of (auditors working in the control and internal audit departments) in some private banks listed on the Iraqi Stock Exchange. The number of questionnaires retrieved was (272), of which (256) were valid for statistical analysis. The researcher employed many statistical tools and methodologies, including the arithmetic mean, standard deviation, correlation coefficient, and basic regression approach, to analyse the practical element of the study. The data was analysed using complex statistical software programmes, namely AMOS.V (.24), SPSS v.26, and Excel (2007). Theoretical findings indicate the presence of a knowledge gap about the function of responsibility accounting in promoting corporate governance, both in a general context and specifically within certain private banks listed on the Iraqi Stock Exchange. The study's practical findings indicate a moral correlation and a moral impact association between responsibility accounting and its dimensions, and corporate governance. The survey yielded several conclusions indicating a strong interest and enthusiasm among staff of certain private banks in prioritising corporate governance.","PeriodicalId":383058,"journal":{"name":"Journal of Accounting Science","volume":"239 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140474956","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 Influence of Implementing Government Accounting Standards Based on Competence with The Use of Accounting Information Systems as A Moderation Variable 以使用会计信息系统的能力为调节变量对实施政府会计准则的影响

Journal of Accounting Science Pub Date : 2024-01-29 DOI: 10.21070/jas.v8i1.1748

Ida Kristiana, E. Erlangga, Andwiani Sinarasri

引用次数: 0

Women’s Perceptions Of Glass Ceiling In The Accounting Profession In Indonesia 印度尼西亚女性对会计行业玻璃天花板的看法

Journal of Accounting Science Pub Date : 2024-01-29 DOI: 10.21070/jas.v8i1.1741

Amalia Siti Khodijah, Retno Dyah Pekerti, Anggraeni Anisa Wara Rahmayanti

{"title":"Women’s Perceptions Of Glass Ceiling In The Accounting Profession In Indonesia","authors":"Amalia Siti Khodijah, Retno Dyah Pekerti, Anggraeni Anisa Wara Rahmayanti","doi":"10.21070/jas.v8i1.1741","DOIUrl":"https://doi.org/10.21070/jas.v8i1.1741","url":null,"abstract":"This research aims to investigates the women’s perceptions of glass ceiling in the accounting profession in Indonesia. This research employs the logistic regression method. Using an online-based survey, resulting 133 respondents working in public accounting firms and private companies. This research finds that women’s perceptions about the occurrence of glass ceiling are driven by bias effects (formal performance evaluations), structural effects (professional advancement), and cultural effects (the support level from male senior leaders). Demographic variables, such as marital status and children ownership also determine the perceptions of glass ceiling. However, there is no difference between female public and private accountants regarding the perceptions of glass ceiling. This research contributes by adding empirical evidence regarding the perceptions of glass ceiling on accounting professional women in developing countries. The results of this research will helps companies focus their efforts on addressing the most influential factors to save resources by not letting talented women employees leave the companies. Furthermore, policy makers are suggested to create regulations that favor women to improve gender equality.","PeriodicalId":383058,"journal":{"name":"Journal of Accounting Science","volume":"53 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140489979","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 The Influence of Auditor Competence and Integrity on Audit Quality with the Implementation of Quality Assurance as a Moderating Variable (Study at the Audit Unit of the Regional Office of DJBC East Java I) 以质量保证的实施为调节变量，审计师的能力和诚信对审计质量的影响（在东爪哇 DJBC 地区办事处审计股的研究 I）

Journal of Accounting Science Pub Date : 2024-01-29 DOI: 10.21070/jas.v8i1.1773

Taufan Aditya Perdana, Wahidahwati Wahidahwati, Maswar Patuh Priyadi

{"title":"The The Influence of Auditor Competence and Integrity on Audit Quality with the Implementation of Quality Assurance as a Moderating Variable (Study at the Audit Unit of the Regional Office of DJBC East Java I)","authors":"Taufan Aditya Perdana, Wahidahwati Wahidahwati, Maswar Patuh Priyadi","doi":"10.21070/jas.v8i1.1773","DOIUrl":"https://doi.org/10.21070/jas.v8i1.1773","url":null,"abstract":"This research aims to test and analyze the influence of auditor competence and integrity on audit quality by applying quality assurance as a moderating variable, research at the audit unit of the East Java I Regional Office of the Directorate General of Customs and Excise. This type of research is quantitative research. The population of this study are functional auditors and executive examiners who are tasked with assisting the implementation of audits. The sampling technique uses a saturated sample, namely the entire population of 47 people as the research sample. The data analysis technique for testing hypotheses uses Partial Least Square – Structural Equation Modeling with the SmartPLS program. The research results show that: 1) auditor competency has a significant and positive effect on audit quality, 2) auditor integrity has a significant and positive effect on audit quality, 3) the application of quality assurance has a significant and positive effect on audit quality, 4) the application of quality assurance does not moderate the effect auditor competency on audit quality, 5) implementation of quality assurance does not moderate the influence of auditor integrity on audit quality","PeriodicalId":383058,"journal":{"name":"Journal of Accounting Science","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140488358","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