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INDONESIA
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Published by Universitas Serang Raya
ISSN : 23392436     EISSN : 25495968     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting.
Arjuna Subject : -
Articles 10 Documents
 1 
Search results for , issue "Vol. 9 No. 1 (2022)" : 10 Documents clear
Factors That Influence The External Auditor's Assessment Of The Risk Of Fraud: An Auditor’s Perception hadi mahmudah; Noviriliza Nadia Putri; Neneng Lasmita
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.2899

Abstract

ABSTRACT Financial reporting fraud has become a concern for the accounting profession in Indonesia. The accounting profession specifically issued Audit Standards Section 316 in response to the emergence of fraudulent financial reporting. One of the rules of the standard is the discussion of fraud risk assessment. This study aims to examine the effect of professional skepticism, independence, client narcissism, and time pressure on the risk assessment of fraud. This study uses primary data by distributing questionnaires to auditors who work in the DKI Jakarta area. The total respondents of this study were 120 auditors. The method of analysis used to test the hypothesis is multiple regression using SPSS version 22 software. The results of this study indicate that professional skepticism has a positive and significant effect on the risk assessment of fraud, independence has a positive and significant effect on the risk assessment of fraud, client narcissism has a positive and insignificant effect on the risk assessment of fraud, and time pressure has a negative and insignificant effect on the risk assessment of fraud. Keywords: professional skepticism, independence, client narcissism, time pressure, the auditor's fraud risk assessment.
Pandemic Covid-19 And Audit Quality Of Public Accountant Firm In East Jakarta Budiandru
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3208

Abstract

The public accounting profession is responsible for increasing the reliability of the company's financial statements so that the public can obtain reliable financial information as a basis for decision making. This study analyzes independence and competence in audit quality with audit risk as a moderating variable. Pandemic affects most of the business processes carried out by public accounting firms, be it internal management, to reconsider audit engagements to alternative audit approaches that must be taken in a pandemic. Respondents in this study are auditors who work at the Public Accounting Firm in East Jakarta. The number of auditors who were the sample of this study was 250 respondents consisting of auditors from the public accounting firm. The method used in this research is multiple linear regression analysis. The results showed that competence had a significant effect on audit quality. Auditors need to increase additional knowledge by participating in training and professional courses so that their competencies are increasingly developing.
Etika Uang, Religiustas, Dan Penggelapan Pajak Shafira Dwi Ollyviani; Amir Hidayatulloh
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3427

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh etika uang, religiusitas intrinsik, dan religiusitas ekstrinsik terhadap penggelapan pajak. Populasi penelitian ini wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 105 responden. Analisis data menggunakan regresi linear berganda. Penelitian memperoleh hasil penggelapan pajak oleh etika uang dan religiusitas baik religiusitas ektrinsik maupun intrinsik.
Peran Auditor Internal Dalam Consulting Perusahaan Subekti Catur Oktarisa; Wiwik Supratiwi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3443

Abstract

This study examines the added value that businesses can derive from internal auditors through their consulting role. This is research that provides an overview of consulting activities in a business context. In today's complexity and constantly changing business issues, leveraging the wealth of collective business information obtained by internal auditors to add value and enhance competitiveness is therefore a good strategy. Under stewardship theory, internal audit will support the board and management team through a consulting role and are expected to provide advice on business improvements or future investment opportunities if the company is aggressive for new ventures, etc. This research is a literature review that discusses the nature and level of consulting activity in a company. The results show that internal auditors provide consultation at the request of management, the board of directors or the audit committee, on an ad-hoc basis to help improve business operations and to achieve organizational goals. This study contributes to the literature by providing deeper insight into the nature and level of consulting activity carried out by internal auditors.
Efek Rachet Dalam Anggaran Pendapatan Dan Anggaran Belanja Satuan Kerja Perangkat Daerah (SKPD) Provinsi Sumatera Barat Putri Intan Permata Sari; Ronni Andri Wijaya; Deni Saputra; Agam Mei Yudha
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3644

Abstract

Budget ratcheting merupakan sebuah upaya yang dilakukan pemerintah daerah untuk memperbaiki dan merevisi pencapaian target yang dimaksudkan untuk memberikan gambaran kinerja di masa lalu. Efek ratcheting dalam penyusunan anggaran muncul dalam bentuk perilaku oportunistik dengan memodifikasi realisasi anggaran tahun berjalan menjelang akhir tahun anggaran. Penelitian ini bertujuan untuk menguji apakah terdapat efek ratchet dalam anggaran pendapatan asli daerah dan belanja pemerintah daerah. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan menggunakan data sekunder berupa Laporan Realisasi Anggaran Organisasi Perangkat Daerah Pemerintah Provinsi Sumatera Barat periode 2018-2019. Populasi yang digunakan dalam penelitian ini berjumlah 50 Organisasi Perangkat Daerah Provinsi Sumatera Barat dengan teknik pengambilan sampel menggunakan teknik purposive sampling. Hipotesis penelitian diuji dengan menggunakan model regresi linear sederhana. Hasil penelitian membuktikan bahwa terjadinya efek ratchet dalam anggaran pendapatan asli daerah dan anggaran belanja daerah.
Relasi Antara Efisiensi Operasional Dan Profitabilitas Sri Wahyuni Jamal; Fenty Fauziah; Azhar Latief; Muh. Najeri Al Syahrin
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3651

Abstract

The relationship between operational efficiency and profitability cannot be ignored because increasing profitability is necessary for the long-term survival of any company. Efficiency can be measured through several financial ratios using working capital turnover and total asset turnover. Then for profitability using return on assets. The sample of companies used is the coal mining sector as many as 10 companies for 3 years from 2017-2019. Multiple linear regression is used to describe the dynamics of changes in return on assets. Based on the results of the analysis, we found that either partially or simultaneously working capital turnover and total asset turnover have a significant effect on return on assets.
Analisis Praktik Income Smoothing Pada Perusahaan Pertambangan Di Indonesia Anny Widiasmara; Richo Diana Aviyanti; Ayu Krisdiyana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3786

Abstract

Abstract Fluctuating earnings are often considered as a bad signal that will have an impact on dysfunctional behavior. Therefore, this study examines the effect of profitability, firm size, and leverage on income smoothing practices. The research was conducted in a manufacturing company listed on the IDX. The sample used as many as 45 companies. The method of analysis using multiple regression. Empirical results show that firm size and profitability have no effect on income smoothing practices. Leverage has a negative significant effect on the practice of income smoothing. Keyword: ROA, DER, Total Assets, and Income Smoothing
Intellectual Capital dan Kinerja Keuangan pada UKM pada masa Pandemi Covid-19: Apakah terkait? Hafidhah; Rusnani Rusnani; Liyanto Liyanto
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3799

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dimensi modal intelektual terhadap kinerja keuangan UKM yang beroperasi di sektor industri kreatif pendukung pariwisata. Penelitian ini melakukan survey terhadap 670 pengrajin keris di Madura. Kuesioner terstruktur disebarkan kepada responden dengan teknik purposive sampling. Selanjutnya formulir survei kuesioner yang dikembalikan dianalisis dengan teknik SEM. Studi ini mengajukan enam hipotesis penelitian sebagai tujuan penelitian, selanjutnya data yang diperoleh dianalisis menggunakan pendekatan metode Structural Equation Modeling dengan bantuan Smart PLS. Hasil penelitian menunjukkan bahwa human capital, Structural capital, dan technological capital memberikan dampak terhadap kinerja keuangan UKM di masa Pandemi Covid-19. Kami tidak menemukan adanya dampak structural capital, social capital, dan spiritual capital pada studi kali ini. Penelitian ini hanya dilakukan pada UKM sektor kerajinan di Madura sehingga tidak dapat dilakukan generalisasi untuk UMKM keseluruhan. Penelitian ini berkontribusi terhadap pengembangan teori RBV tentang modal intelektual dan kinerja keuangan dalam perspektif UKM. Selain itu kontribusi praktis berupa saran kepada pelaku UKM untuk mengelola aset tak berwujud untuk menunjang kinerja organisasi utamanya Intellectual capital.
Komparasi Kinerja Keuangan Sebelum Dan Sesudah Merger Dan Akuisisi Pada Perusahaan Pengakuisisi Di BEI Neneng Sri Suprihatin
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.4038

Abstract

This study aims to empirically examine the differences in financial performance between before and after mergers and acquisitions using several financial ratio variables including Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), Net Profit Margin ( NPM), Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER). This research is a quantitative research using a comparative research design. The research data is sourced from the IDX which takes data from companies that carried out mergers and acquisitions in 2015 and four years after conducting mergers and acquisitions in 2015 so that the period of this research is in 2013-2019. The sample selection was taken by purposive sampling method from a total of 34 companies obtained 10 companies that meet the criteria taken as a sample with an observation period of 7 years then obtained a total of 70 data sampling data. The research method uses a different test with the results of the study, among others, that there are differences in financial performance between before and after the merger with several variations of the year using the variables Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), Return on Assets. (ROA), Return on Equity (ROE) but there is also no difference in financial performance between before and after the merger using the variable net profit margin (NPM), Earning per share (EPS), and Price Earning Ratio (PER).
Pengaruh Corporate Governance Terhadap Kualitas Sustainability Reporting Christina Wishanarko Ekaputri; Rizky Eriandani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.4060

Abstract

The sustainability report is an important part of the company's performance assessment. This study was conducted to fulfill a study on the influence of corporate governance on the quality of sustainability reports with a sustainability report index using a six point scale which was motivated by differences in thinking from previous researchers. This study uses a multiple linear regression model that will be carried out on 232 non-financial companies listed on the Indonesia Stock Exchange. Determination of the sample in the study using purposive sampling method and one shot method in obtaining data. The results of this study provide conclusions, namely: the results of the negative and significant effect of the proportion of independent commissioners on the quality of sustainability reporting, the results of no effect of the training of the board of commissioners on the quality of sustainability reporting, and the results of the negative and significant influence of the experience of the board of commissioners on the quality of sustainability reporting.

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