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INDONESIA
AKRUAL: Jurnal Akuntansi
Published by Universitas Negeri Surabaya
ISSN : 20859643     EISSN : 25026380     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal Akuntansi is available for free (open access) to all readers. The articles in AKRUAL: Jurnal Akuntansi include developments and researches in Accounting literature (theoretical studies and its applications), including but not limited to: Financial Accounting Management Accounting Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System An
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi" : 6 Documents clear
Earnings Management Index, State Ownership, Industrial Sectors, and Timeliness of Financial Report in Indonesia Putri, Shindy Anisa; Aryani, Y Anni
AKRUAL: JURNAL AKUNTANSI Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p53-65

Abstract

In recent years, IDX reported that a high number of enterprises’ financial reporting were overdue. Timeliness of financial report is necessary since it is used as the main source of information. This paper aims to investigate several factors affecting timeliness of financial report in Indonesia. Using the purposive sampling technique, this study gained 318 enterprises listed on IDX during 2015 until 2017. The result showed that earnings management index and industrial sector were significantly related to the timeliness of financial report. On the other hand, state ownership do not have significant relation with the timeliness of financial report.
Analysis of Local Government Financial Information Quality Based on Internal and External Factors Purnamawati, I Gusti Ayu; Hatane, Saarce Elsye
AKRUAL: JURNAL AKUNTANSI Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p66-81

Abstract

Abstract This study attempts to analyze the quality of local government financial information through internal and external factors. This type of research is a causative research using primary data collected through a questionnaire using a likert scale of 1-5. The location of this research is in Buleleng Regency, Bali Province. The sample of this study consisted of the head of the finance department and the accounting staff at each Regional Work Units, amounting to 45 people. The analytical method used in this research is multiple linear regression. The results showed that the competency and working experience (as internal factors), implementation of accounting information system, the role of internal audit (as external factors) had a positive and significant effect on the quality of local government financial reports However, in the future it is hoped that it can be improved through improvements and guidance in several aspects such as increasing the capacity of government officials regarding a more adequate regional financial accounting information system through improving facilities and infrastructure to support regional financial management to achieve good, transparent and accountable governance.
Corporate Governance Mechanisms and Voluntary Disclosure Saraswati, Erwin; Azzahra, Alfizah; Sagitaputri, Ananda
AKRUAL: JURNAL AKUNTANSI Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p82-94

Abstract

Corporate disclosure and corporate governance are two inseparable instruments of investor protection. This research sought to find evidence on how corporate governance mechanisms affect the extent of voluntary disclosures. Voluntary disclosures were measured using content analysis on published annual reports. The sample of this research consisted of 81 firm-year observations from 27 firms of consumer goods sector listed on Indonesian Stock Exchange from 2016 to 2018. Using multiple regression method, the result has shown that board size and board independence increase voluntary disclosures, indicating that the commissioners have effectively represented the interests of shareholders by monitoring and encouraging the management to increase disclosure. This research provided new evidence that family ownership increases voluntary disclosure, suggesting that family firms are more concerned by the costs of non-disclosure. Meanwhile, institutional ownership does not significantly affect voluntary disclosure. 
Work Motivation Effect on State Civil Apparatus Performance during WFH with Discipline Variable Bawono, Icuk Rangga; Setyadi, Erwin; Hamid, Suhaila Abdul
AKRUAL: JURNAL AKUNTANSI Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p110-121

Abstract

Civil apparatus of the state should remain optimal in providing service to the community at the time of running work from home as a pandemic impact of Covid-19. Bureaucratic performance should also be maintained to ensure government programs can be directly perceived by the public. Governments are required to be able to apply flexible work patterns from two sides. That is flexible from the side of the work implementation, and flexible from the user side that in this case is the community.  Despite working from home, the state civil apparatus is required to be able to provide optimal performance. This research seeks to see the motivation influence of state civil apparatus on their performance either directly or through disciplinary variables. Quantitative design has been adopted for this study using survey questionnaires prepared based on the Likert Scale (strongly disagree -1 and 5 to strongly agree). The sample size consists of 100 state civil apparatuses and is processed using PLS. The results of this study concluded that direct motivation does not affect performance, but indirectly through discipline, motivation can influence a significant effect at the overall performance of civil apparatus of the state
The Influence of Sponsored Post Towards The Urge to Buy Implusively on The Information Technology System of The Social Media of Instagram Rahayu, Anggrainni; Baridwan, Zaki
AKRUAL: JURNAL AKUNTANSI Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p95-109

Abstract

This study examines the influence between variables of similarity, vicarious expression, aesthetic appeal, cognitive trust, affective trust, product affection, and urge to buy impulsively on the social media of Instagram. The method used for collecting the data in this study was the survey method. The samples were collected using the convenient sampling techniques. The utilized data analysis techniques used in this study were validity testing, reliability testing, and hypothesis testing. The data analysis process was conducted with the aid of Partial Least Square (PLS). The results of this study showed that similarity positively influences cognitive and affective trust, vicarious expression and aesthetic appeal positively influence product affection, cognitive trust positively influences affective trust, affective trust positively influences product affection, cognitive trust does not influence the urge to buy impulsively, and affective trust and product affection positively influence the urge to buy impulsively.
The Effect of Leverage Towards Dividend Policy with Creative Accounting as The Mediation Variable Pradipta, Kurniawan Dwi; Handayani, Susi
AKRUAL: JURNAL AKUNTANSI Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p122-135

Abstract

The purpose of this study was to examine the effect of the leverage ratio on dividend policy mediated by creative accounting. This research is based on the existence of a dividend policy which is influenced by various factors, including debt to equity ratio. A high debt-to-equity ratio indicates a high risk because high corporate debt will have an impact on high-interest costs and debt burdens that must be paid. This will result in a small number of dividends being distributed to investors. Meanwhile, investors are very interested in the high dividend payout and receive cash according to the Bird-in-Hand Theory. This study will examine registered banking companies in Indonesia from 2014 to 2018. The sample was taken by a purposive random sampling technique. The independent variable used in this research is leverage measured with debt-to-equity ratio (DER). The dependent variable used in this research is dividend policy measured with dividend payout ratio (DPR) and the mediation variable used in this research is creative accounting measured with discretionary accrual (DA). The results in this research indicate that leverage has a negative effect on creative accounting and also creative accounting cannot mediate a relationship between leverage towards dividend policy.

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