Accounting Information System, Taxes and Auditing Journal (AISTA Journal)

Pengaruh Computer Anxiety dan Computer Attitude Terhadap Keahlian Menggunakan Accurate Accounting Software

Rizki Maqfira — 2023-11-30

This research was conducted to determine the effect of computer anxiety and computer attitude expertise in using accurate accounting software. This research was conducted on students of the Politeknik Negeri Padang Accounting Department who have taken the course Computer Accounting II (Accurate). The research method used is method quantitative by collecting data using a questionnaire and measured using a likert scale. The method of determining the sample using a purposive sampling method with a total a sample of 169 respondents. The results of this study indicate that the computer anxiety has no effect on skills using accurate accounting software and computer attitude has no effect on skills using accurate accounting software.

Pengaruh Stakeholder Pressure, Ukuran Perusahaan dan Kinerja Keuangan terhadap Sustainability Reporting Disclosure

Nadiya Syakira — 2023-11-30

The aim of this research is to determine the influence of employee pressure, foreign ownership, management ownership, financial performance, and company size on Sustainability Reporting Disclosure in environmentally sensitive companies. The independent variables used in this study are employee pressure, foreign ownership, management ownership, Return on Assets (ROA), and the logarithm of total assets. The dependent variable, Sustainability Reporting Disclosure, is measured according to the Global Reporting Initiative (GRI) reporting guideline with 79 indicator items. This research employs a quantitative approach. The research population includes companies categorized as environmentally sensitive and listed on the Indonesia Stock Exchange (IDX) that have published Sustainability Reports during the research period from 2019 to 2021. The data collection technique used purposive sampling, in which the sample was based on predefined criteria. The sample consists of 46 companies with 138 observations. Data analysis was conducted using multiple linear regression technique using IBM SPSS Statistics 25 software. The research findings reveal that the foreign ownership and company size variables have a significant influence on Sustainability Reporting Disclosure, while employee pressure, management ownership, and financial performance variables do not exhibit any significant influence.

Analisis Pengaruh Karakteristik Komite Audit Dan Whistleblowing System Terhadap Potensi Terjadinya Fraud Pada Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022

Dwi Aprilia Sakinah — 2023-11-30

This study aims to examine the effect of audit committee independence, number of audit committee meetings, audit committee financial expertise and whistleblowing system on the potential for fraud. The study population is State-Owned Enterprises (SOEs) listed on the IDX in 2020-2022. Samples were determined by purposive sampling and 20 samples were obtained. The hypothesis in this study was tested using multiple linear regression. The results showed that the independence of the audit committee did not affect the potential for fraud. The number of audit committee meetings, audit committee financial expertise, and whistleblowing system affect the potential for fraud. The implications of this research can be useful as a consideration for companies in making policies related to the potential for fraud.

Pengaruh Nilai Tukar, Inflasi Dan Harga Minyak Dunia Terhadap Harga Saham Perusahaan Migas Pada Masa Pandemi Covid-19

Cindy Orlanda Ikhsani — 2023-11-30

This study aims to determine the effect of exchange rates, inflation and world oil prices on oil and gas company stock prices during the Covid-19 pandemic. The sample in this study were 12 oil and gas companies that were listed on the IDX and published financial reports for 2020 and 2021. This research was conducted during the Covid-19 pandemic, namely from April 2020 to October 2021. The data analysis technique used in this study was regression analysis multiple linear with the help of SPSS 25 and WarpPls 3.0. The results of this study indicate that inflation and the exchange rate did not affect the share prices of oil and gas companies during the Covid-19 pandemic, while oil prices did affect the share prices of oil and gas companies during the Covid-19 pandemic with a positive path coefficient value.

Pengaruh Inventory Intensity, Kepemilikan Institusional dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022)

Yesi Febriyani — 2023-11-30

This study aims to determine the effect of Inventory Intensity, Institutional Ownership and Independent Commissioners on Tax Avoidance in coal mining companies listed on the Indonesia Stock Exchange. The research period used is the 2018-2022 period. The type of research used in this research is quantitative with secondary data methods. Determination of the research sample using purposive sampling method and based on existing criteria obtained 35 company data and analyzed using panel data regression technique with random effect model to test the hypothesis. Testing the hypothesis in this study uses multiple linear regression using Eviews version 10. The results of this study indicate that simultaneously it shows that Inventory Intensity, Institutional Ownership and Independent Commissioner jointly affect tax avoidance. The ability of the independent variable to explain the dependent variable is 12% while the remaining 88% is explained by other variables outside this research model. The results of this study show that partially, inventory intensity and institutional ownership have no effect on tax avoidance. Meanwhile, the independent commissioners partially influence tax avoidance.

Pengaruh Kualitas Audit Terhadap Hubungan Pengungkapan Other Comprehensif Income (OCI) dengan Earning Management

Dita Maretha Rissi — 2023-11-30

Change in accounting standards in Indonesia uses international standards became the focus of attention for company management because they had to report other comprehensive income (OCI). OCI components contain high assumptions, estimates and judgments from management, therefore high quality audits may reduce earnings management of OCI. The aim of this research is to analyze the effects of audit quality on relationship of other comprehensive income disclosure with earnings management. Research type is descriptive verification. The dependent variable in this research is the earnings management which proxy by discretionary accruals and use modified-Jones Model. Other comprehensive income as independent variable that measured by OCI ratio. While audit quality as moderator variable using dummy variable, KAP big four given a value of 1 and KAP non-big four given a value of 0. This research also use control variable and firm size as measured by total assets of the company and categorizing big and small companies by divided into 25% for the highest asset value for large companies and 25% of the lowest asset value for small companies.

This research uses secondary data, financial data from the company’s official website and Icamel from 2019-2021. The sampling method used in this research is purposive sampling. Methods of data analysis in this research using multiple linear regression analysis, F-test and coefficient determination. The results of this research by F test with significant value 0.000 (<0.005) and the direction of negative coefficient indicates that there is significant influence of audit quality on the relationship of other comprehensive income disclosure with earnings management, a degree of influence is 18% as evidenced by the value of adjusted R². Based on the results of the research are expected to related parties in the capital market may encourage capital market participants to optimize the information contained in the financial statements, including information on other comprehensive income.

Analisis Akuntabilitas, Transparansi, dan Partisipasi Masyarakat dalam Pengelolaan Keuangan Nagari

Revi Alvionita — 2023-11-30

This research aims to determine accountability, transparency and community participation in managing nagari finances in Nagari Tanjuang Labuah, Sumpur Kudus District, Sijunjung Regency. The type of research is qualitative research. The data used in this research are primary data and secondary data. Data collection techniques through interviews, observation and documentation. The indicators used to measure accountability, transparency and community participation in nagari financial management are based on Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. The data analysis techniques used are data reduction, data presentation, drawing conclusions. The results of the research show that accountability and transparency in managing nagari finances in Nagari Tanjuang Labuah have not been fully implemented in accordance with Minister of Home Affairs Regulation Number 20 of 2018. Meanwhile, community participation in managing nagari finances in Nagari Tanjuang Labuah has been implemented in accordance with Minister of Home Affairs Regulation Number 20 2018

Analisis Efektivitas Penerapan Sistem Pengendalian Internal Pada Manajemen Sarana dan Prasarana Di MTsS Al-Abror Muara Soma

Nisa Sri Rahayu Hasibuan — 2023-11-30

This study aims to determine the effectiveness of implementing the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma. This research was conducted at MTsS Al- Abror Muara Soma. This study uses qualitative research methods with a descriptive approach. Data collection techniques through observation techniques, interviews, and documentation. The research results show that the implementation of the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma is less effective. Can be seen by using the checklist method, the result of the calculation are 40% which means it is less effective in implementing the internal control system and 60% the effectiveness cannot be proven for environmental aspects of control, there is no segregation of duties in the coordinator of facilities and infrastructure, namely the existence of multiple positions carried out by the administration, and there is still a lack of concern in maintaining facilities and there are still incomplete and inadequate facilities. For the information and communication aspect, it is proven that the numbering of facilities has not been implemented, manual recording of inventory for each class has not been implemented and there is no recording system for removing facilities and infrastructure that are not longer used or left in stroge, and for the supervision aspect it has not been carried out properly because special staff have not been formed to supervise facilities and infrastructure and have not carried out routine inspections of school facilities.