Accounting Research Journal of Sutaatmadja (ACCRUALS)
Journal published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja Subang
Journal
Accounting Research Journal of Sutaatmadja (ACCRUALS)
Journal published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja Subang
Accounting Research Journal of Sutaatmadja is published by the Accounting Study Program of the Sutaatmadja College of Economics twice a year (March and September). It was first published in March 2017, with the aim of 1) Becoming a trusted publication media in disseminating accounting science, 2) Becoming a media of thought documentation based on accounting science, 3) Becoming a media that will support the scientific development of accounting practices. Each publication consists of at least 5 article titles related to accounting clusters consisting of financial accounting and capital markets,... see more management accounting and behaviour, public sector accounting, sharia accounting, auditing, accounting information systems, and taxation.
Subjects: Finance, Banking, Accounting & Econometrics
Accreditation: Not accredited.
Articles
1–20 of 76 results.
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The Influence of Tax Expense, Exchange Rate, Share Ownership, Leverage, and Firm Size on Transfer Pricing Aggressiveness in Indonesian Multinational Company DownloadSetyarini Santosa • Fabiola Hagai Karinadescription Journal article public Accounting Research Journal of Sutaatmadja • March 2022 IndonesiaTransfer pricing has been cited as the most crucial tax avoidance issue in multinational company. Transfer pricing is defined as the price to buy or sell goods and services between related parties. Th...
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Suyanto Suyanto • Benny Marcino • Sri Lestari Prasilowati • Indri Astuti • Maria Gayatridescription Journal article public Accounting Research Journal of Sutaatmadja • March 2022 IndonesiaThis study aims to determine the effect of internal control and auditor competence on fraud prevention on oil palm plantation. This research is an explanatory research with a quantitative approach. Th...
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The Influence of Corporate Social Responsibility (CSR) and Cost of Debt on Corporate Financial Performance During the Covid-19 Pandemic with Political Connections as A Moderating Variable DownloadLidya Agustina • Etty Murwaningsaridescription Journal article public Accounting Research Journal of Sutaatmadja • March 2022This study aims to examine the effect of corporate social responsibility and the cost of debt on the company's financial performance, as well as to examine whether political connections can moderate t...
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The Effect of the Implementation of E-budgeting, Financial Statement Disclosure, and Internal Control on Regional Financial Management Transparency DownloadAngga Vredi Nugroho • Sri Ayemdescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021Regional autonomy is the authority of a region in regulating, administering, and self-managing government and community affairs, including financial management. For this reason, the formulation of the...
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The Effect of Motivation, Self Efficacy, Tringa and Understanding of Pmk Number 111/pmk.03/2014 on Career Interest of Accounting Students as Tax Consultants DownloadSri Ayem • Ryan Hidayatdescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021This study aims to examine the effect of motivation on the interest of accounting students in a career as a tax consultant, the effect of self-efficacy on the interest of accounting students in a care...
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Desirianingsih Haryati Parastri • Andreas Vernandodescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021 IndonesiaScandals occurred in various parts of the world result in a crisis of the accounting profession credibility. Various previous literatures provide evidence that cheating behavior in the work environmen...
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Analysis the Effect of Short Term Debt on Earnings Management in Companies Listed on Indonesian Stock Exchange DownloadSukiantono Tang • Lina Watidescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021 IndonesiaThe purpose of this research is to examine the impact of short term debt on earnings management. The independent variable include is short term debt. The dependent variable is earnings management whic...
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Muhammad Haidar Taqiyyuddiin • Suparna Wijayadescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021 IndonesiaThe registration threshold for which enterprises are exempt from the obligation to be registered as taxable enterprises (Exemption Threshold) in Indonesia's Value Added Tax (VAT) regime is exceptional...
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Abdul Hafiz Tanjung • Helma Yunia Putridescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021 IndonesiaThe purpose of this research is to provide empirical evidence for signaling theory in the companies that conducted stock splits on Indonesia Stock Exchange between 2017 and 2019. This research examine...
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Transfer Pricing and Tax Aggressiveness in Multinational Companies Before After the Tax Amnesty Program DownloadOlivi Sabilla Sa'danidescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021 IndonesiaThe Tax Amnesty in Indonesia of 2016 aims to increase tax revenue, which will be used to finance development. Tax Amnesty is also expected to reduce transfer pricing practice by holding a period of re...
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Assessment of the Effectiveness of Loans and the Influence of the Relationship Quality of the Development Partner on the Financial Performance of Mses in the Mse Financing Program for the Tjsl Unit PT Dahana (Persero) DownloadAsep Kurniawan • Indah Umiyati • Obi Pangestudescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021This study was conducted to determine whether there is an effect of loan effectiveness and relationship quality on the financial performance of MSEs, either partially or simultaneously. The data used ...
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Icih Icih • Asep Kurniawan • Amelia Andinidescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021This research is are empirical study to determine the effect of fraud factors based on pentagon fraud theory in detecting financial statement fraud by using the fraud score model (Case studies on infr...
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Application of Unified Theory of Acceptance and Use of TECHNOLOGY (Utaut) Model to the Intention to Using Mobile Banking Service DownloadBambang Sugiharto • Indah Umiyati • Noni Nissa Sholihahdescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021 IndonesiaThe aim of this research was to analyze the influence of performance expectations, effort expectations, and social influence on the intention to use mobile banking on mobile banking users. The study u...
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The Effect of Bid-ask Spread, Market Value, Variance Return, Dividend Payout Ratio and Inflation on Holding Period DownloadTrisandi Eka Putri • Icih Icih • Nisa Halimatusyadiahdescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021 IndonesiaThis study aimed to analyze the effect of the bid-ask spread, market value, variance return, dividend payout ratio, and inflation on the holding period. The population in this study are LQ45 and Non L...
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Nurul Aisyah Rachmawati • Ana Fitrianadescription Journal article public Accounting Research Journal of Sutaatmadja • March 2021 IndonesiaTax aggressiveness is an action taken by a company in reducing taxable income through tax planning, either legally done by tax avoidance or illegally by tax evasion. This study examines the effect of ...
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Developing Ideal Leadership Perception of Accounting Students Through the 360 Degrees Leadership Education DownloadHanny Hanny • Nunik Lestari Dewi • Sinta Setiana • Meliana Halimdescription Journal article public Accounting Research Journal of Sutaatmadja • March 2021This study aims to determine the effect of 360 Degree Leadership Education on the perception of Accounting Students about the ideal leadership principles and to analyze the difference of the Accountin...
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The Effect of Auditor's Competency, Professionalism and Experience on Materiality Level Considerations DownloadMuhammad Naufal Hilmi • Novita Novitadescription Journal article public Accounting Research Journal of Sutaatmadja • March 2021 IndonesiaThis study aims to prove the existence of a positive effect of competence, professionalism and experience of auditors on consideration of materiality levels. The sample of this research is 100 auditor...
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The Effect of Corporate Social Responsibility Disclosure on Profitability and Company Value DownloadAurora Angela • Vinny Stephanie Hidayat • Oktavianti Oktaviantidescription Journal article public Accounting Research Journal of Sutaatmadja • March 2021This study aims at determining the effect of CSR disclosure on profitability and company value. This study uses the population of all companies included in the LQ45 group listed on the IDX for three c...
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The Effect of Income Level, Knowledge, Taxpayer Awareness and Tax Officer Services on Compliance with Paying Land and Building Taxes in Pasar Rebo Subdistrict, East Jakarta DownloadArnoldus Christo Novrianto • Nurul Aisyah Rachmawatidescription Journal article public Accounting Research Journal of Sutaatmadja • March 2021 IndonesiaThis study aims to find out the influence of income levels, knowledge, taxpayer awareness and tax officer services on the compliance of paying land and building taxes. The population of this research ...
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Farida Rika Arini • Icih Icih • Trisandi Eka Putridescription Journal article public Accounting Research Journal of Sutaatmadja • March 2021This study aims to determine the factors that influence the original income of the village. The objects in this study are villages in the Subang Districts area. This research is a quantitative study u...