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SAR (Soedirman Accounting Review): Journal of Accounting and Business
ISSN 2541-6839 · Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman · 113 artikel di indeks
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Artikel Jurnal
The Effect of Ownership Structure on Tax Aggressiveness
This study aims to analyze the effect of ownership structure on corporate tax aggressiveness, using the Cash Flow Effective Tax Rate (CFETR) as the main measure. Ownership structure is measured based on the proportion of institutional and managerial ownership in a company. This study involved 61…
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The Evolution of Artificial Intelligence in Accounting and Auditing: A Bibliometric Analysis Review
This research aims to map the intellectual landscape of Artificial Intelligence (AI) in the accounting and auditing fields to identify publication trends, key actors, and emerging themes as future research agendas. The methodology employed is bibliometric analysis and science mapping of 751…
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An Analysis of Islamic Financial Literacy, Financial Inclusion, and Accounting Information Systems on Financial Performance with Environmental Uncertainty as a Moderator
The aim of this research is to determine the effect of sharia financial literacy, financial inclusion, accounting information systems on financial performance with environmental uncertainty as a moderator. This study uses a quantitative approach with a survey method on 108 respondents. This…
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The Effect of Participatory Budgeting on Budget Risk Avoidance, Budget Slack and Organizational Performance Accountability
This study aims to analyze the role of participatory budgeting in influencing budgeting risk, budgetary slack, and organizational performance accountability. Budgeting is a fundamental management tool that functions as a mechanism for planning, coordination, supervision, performance evaluation, and…
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Red Flags, Professional Scepticism, and Time Budget Pressure on Financial Statement Fraud Detection: The Moderating Role of Auditor Experience
Financial statement fraud continues to impose substantial losses on capital markets and stakeholders globally. Despite growing scholarly interest, the simultaneous moderating effect of auditor experience on the relationships among red flags, professional scepticism, time budget pressure, and fraud…
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Artikel Jurnal
Rent-Seeking Theory in the Asymmetry of Blue Economy Benefit Distribution: Economic and Sustainability Accounting Perspectives
The blue economy offers great potential for growth, but the unequal distribution of benefits creates serious inequalities. This research explores the impact of unequal access to marine resources, particularly for small-scale fishers and indigenous communities, through the lens of rent-seeking…
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THE EFFECT OF PROFITABILITY AND COMPANY AGE ON HUMAN RESOURCE ACCOUNTING DISCLOSURE IN IDX-LISTED BANKING COMPANIES
This study aims to examine the effect of profitability and firm age on human resource accounting disclosure (HRAD) in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. This study uses a quantitative approach with multiple linear regression based on…
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Artikel Jurnal
Determinants of Stock Price Volatility in Energy Sector Companies on the IDX
This study aims to analyze the effect of exchange rates, interest rates and dividend policies on stock price volatility in energy sector companies listed on the IDX during the 2021-2023 period. The sample was selected using purposive sampling method, consisting of 32 companies. Data analysis was…
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FINANCIAL BEHAVIOR OF MSMEs : DO FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE, AND FINANCIAL RISK TOLERANCE MATTERS?
This study examines the effect of financial knowledge, financial attitude, financial risk tolerance on financial behavior. The population used in this study were 252,116 MSMEs players in Banyumas, Purbalingga, Banjarnegara, Cilacap and Kebumen Regencies. The sample calculation method in this study…
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Artikel Jurnal
THE EFFECT OF AUDITOR EXPERIENCE, TASK COMPLEXITY, AND AUDITOR INDEPENDENCE ON AUDIT JUDGMENT
The quality of audit judgment is the most important factor to ensure the accuracy and credibility of financial statements. Therefore, this study aims to determine the effect of auditor experience, task complexity, and auditor independence on audit judgment at Public Accounting Firms (KAP) in the…
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Artikel Jurnal
THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND SUSTAINABILITY REPORTING ON FIRM VALUE WITH GREEN FINANCING AS MODERATING VARIABLE
This study aims to examine the effect of environmental performance and sustainability reporting on firm value with green financing as a moderating variable in mining companies listed on the IDX in 2020-2024, the data used in this study are secondary data in quantitative research. The population in…
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THE ROLE OF GENDER IN THE AUDIT COMMITTEE AS A MODERATOR ON THE DETERMINANTS OF INDICATIONS OF FINANCIAL STATEMENT FRAUD IN BANKING: A FRAUD HEXAGON PERSPECTIVE
This research aims to empirically prove the factors that lead the board of directors to commit financial statement fraud. These factors are explained and interpreted based on the elements found in the fraud hexagon theory. The study also aims to empirically demonstrate that the gender of the audit…
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Artikel Jurnal
CONTINUED INTENTION TO USE QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) DIGITAL PAYMENT: MERCHANT PERSPECTIVE
This study aims to determine the effect of performance expectancy, effort expectancy, social influence, facilitating conditions, government support, and personal innovativeness on continuance usage intention using the UTAUT-3 theoretical framework. The survey was conducted on MSME players in…
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Artikel Jurnal
CONNECTING THE DOTS: HOW DIGITAL FINANCIAL LITERACY AND LOCUS OF CONTROL DRIVE FINANCIAL SUCCESS THROUGH FINANCIAL BEHAVIOR?
This study aims to determine the effect of digital financial literacy and locus of control on the financial performance of MSMEs with financial behavior as a mediating variable. The sample of this research is MSMEs in Banyumas Regency, Central Java, Indonesia. This study uses a Structural Equation…
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Artikel Jurnal
FACTORS AFFECTING INVESTMENT DECISION MAKING AND ITS IMPACT ON FINANCIAL WELLBEING OF THE YOUNG GENERATION IN JAMBI CITY
This study was conducted to determine the factors that influence Investment Decision Making and its impact on Financial Wellbeing of the younger generation in Jambi City. This study is a type of quantitative research. The determination of the number of samples in this study was 399 respondents with…
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Artikel Jurnal
The Influence Of The Board Of Commissioners, Audit Committee, and Ownership On The Performance Of Non-Financial Companies in Indonesia
The researcher's investigation centers on the influence of the board of commissioners, audit committee, and ownership on the performance of non-financial companies in Indonesia listed on the Indonesia Stock Exchange (IDX) as the object of research for the period 2018 to 2022. The selection of…
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DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE
This study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs. It finds that high tax rates increase tax evasion, which hurts MSMEs' competitiveness and growth. Due to low resources and…
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Artikel Jurnal
A BIRD'S-EYE VIEW: STUDENT INSIGHTS ON AUDITORS AND THE AUDITING PROFESSION
How students see auditing is essential since it may significantly affect their comprehension and interest. Stereotypes about auditors are influenced by their experience and proximity. To influence an auditor's attitudes and impressions of the auditee, proximity—including physical and psychological…
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Artikel Jurnal
DIVIDEND POLICY: ARE AGENCY COSTS AND R&D INVESTMENTS IMPORTANT?
Dividend policy is an essential component that cannot be separated from a company's profits. In this research, the dividend policy of companies included in the IDX High Dividend 20 stock index will be tested by paying attention to the agency cost factor, which is proxied by free cash flow…
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Artikel Jurnal
Analysis of Learning Motivation in Mediating The Factors Influencing Accounting Learning Outcomes
Penelitian ini bertujuan untuk menganalisis pengaruh perhatian orang tua, gaya belajar, teman sebaya, disiplin belajar terhadap hasil belajar akuntansi dengan motivasi belajar sebagai variabel intervening. Jenis penelitian yang digunakan adalah pendekatan kuantitatif. Populasi pada kajian berikut…