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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 516 Documents
 42   43   44   45   46 
Corporate Governance Moderate Effect of Environmental Perfomance and Disclosure on Company Perfomance Hendronoto Hadi Wibowo; Lodovicus Lasdi
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p227-239

Abstract

The Industrial Revolution 4.0 is a revolution in technological development, this revolution helps company operational activities to be more efficient in improving company performance. In addition, companies must apply the triple bottom line (3P) principle in their operations. This research uses environmental disclosure and environmental performance with moderate variables two corporate governance mechanisms, foreign ownership and an independent board of commissioners. In this research, the companies that will be used as objects are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 to 2019. The results of research this uses provide evidence that environmental performance has effect on company performance while environmental disclosure doesn’t affect company performance. And the moderating variable, foreign ownership provides evidence that it can strengthen the relationship between environmental performance and environmental disclosure on company performance, while the independent board of commissioners cannot strengthen the relationship between environmental performance and disclosure on company performance.
Ownership Concentration and Earning Quality: Moderating Role of Board Diversity Triyonowati Triyonowati; Rizki Amalia Elfita; Suwitho Suwitho; Titik Mildawati; Ikhsan Budi Rihardjo
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p240-250

Abstract

Bad management practices that occur in the industry cause a lot of harm to many parties. Bad management practices occur due to managers' efforts to manipulate profits. Bad management practices that are carried out by management will be aggravated if the majority of shareholders participate to press the managers to make a profit manipulation so the earning quality becomes low. The purpose of this research is to find out how ownership concentration affects earnings quality and to determine the ability of directors to reduce the influence of ownership concentration on income quality. The research data used is a manufacturing company registered with the IDX in 2019-2020 with sampling methods using the target population method, that is, a sample determination technique using certain considerations. The data analysis method used is Moderated Regression Analysis (MRA). The results proved that the ownership concentration negatively affects the earning quality and board diversity can moderate the influence of ownership concentration on earning quality. Test results show that Board Diversity can reduce the behavior of Ownership Concentration in performing earnings manipulation
Comparative Analysis of The Performance of Sharia Banks and Conventional Banks in Indonesia Rendra Arief Hidayat; Indah Shofiyah; Hendra Hendra
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p251-263

Abstract

This paper examines the comparative performance of sharia banks and conventional banks for the period 2010-2020. The financial performance itself is seen from 3 aspects, namely efficiency, asset quality, and stability. Based on previous empirical research, the indicators used to measure efficiency are BOPO, asset quality with NPF (sharia banks) and NPL (conventional banks), and stability with Z scores. This research was conducted at sharia banks and conventional banks in the period 2010-2020 and used secondary data. The sample used was selected by purposive sampling. The data used in this study were obtained from financial statements collected and published through the Otoritas Jasa Keuangan (OJK) website www.ojk.go.id, the Osiris database, and the website of each bank that was used as a research sample and tested using two different statistical techniques average (independent sample test). The results of this study indicate that the rapid development of sharia banks compared to conventional banks in the post-crisis period was followed by the consistency of performance (better than conventional banks) as shown in the crisis period
Why State-Owned Enterprises Often Do Earnings Management? Wuri Cahyaning Pramusti; Elva Nuraina; Elana Era Yusdita
AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n1.p106-121

Abstract

The requirement that the income statement provided be in the profit position all of the time encourages the use of earnings management. Managers manipulate data using accounting practices to fool stakeholders. The goal of this research is to see how the effect of government ownership on earnings management affects audit quality. For 2015-2020, the population is State-Owned Enterprises listed on the IDX. A sample of 24 State-Owned Enterprises is obtained using the purposive sampling method. Using EViews version 10, simple regression and moderated regression analysis (MRA) were used to analyze the data. The findings reveal that government ownership has no effect on earnings management and that audit quality has no effect on earnings management when it comes to government ownership. Big Four public accounting firms have been unable to curb earnings management practices due to government expectations and protection. The bank's earnings management profit maximization occurred as a result of the bank's desire to attract and increase the confidence of third-party funds, which are the bank's greatest source of funds. Income minimization, on the other hand, occurred because the corporation intended to lower the amount of tax it had to pay to the government.
Value Relevance of Accounting Information: Evidence from Banking Industry in ASEAN Tri Nurul Khomidah; Doddy Setiawan
AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n1.p122-131

Abstract

Previous research on the value relevance of accounting information and stock prices had different results. The differences in the results of this study indicate that further studies on the value relevance of accounting information and stock prices are still needed. This study investigates the relationship between the capital markets and accounting information in the banking sector of ASEAN countries, namely Indonesia, Malaysia, Singapore, Thailand and the Philippines. Specifically, this study looks at the relationship between earnings per share (EPS) and book value per share (BVPS) on the balance sheet value. Using a sample of listed banks from 2017 to 2019, this study documents accounting information in the context of emerging markets by using stock prices as the dependent variable three months after the end of the year is taken into consideration. The sample determination method for this study used a dedicated sampling method to obtain 82 samples that met the criteria. This study uses a panel data regression technique. The results of this study show that earnings and book value have a statistically positive impact on stock prices. This study also shows that revenue is more related to value than other variables
Antecedents of Whistleblowing Intentions: Evidance in Local Government Agencies Nanang Shonhadji
AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n1.p63-79

Abstract

This study aims to analyze the relation of attitude, ethical climate-principle, perceived behavioral control, and personal cost on whistleblowing intention with organizational commitment as a moderating variable. This study uses the moderating regression analysis method. The sample used is employees who work in the Office of the Inspectorate and the Regional Finance and Revenue Management Agency (BPKPD) of Pasuruan Regency. The variables of attitude and perceived behavioral control have a positive effect on whistleblowing intention, the variable of ethical climate principle has no effect on whistleblowing intention, and the variable of personal cost has a negative effect on whistleblowing intention as the results of this study. Further results also inform that the variable of organizational commitment as moderating variable and strengthen the role of the theory of planned behavior in shaping a government apparatus intention as a whistle blower.
Factors Analysis Structure with Profitability as Intervening Variables Nana Umdiana; Nikke Yusnita Mahardini; Irma Dewi Manurung
AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n1.p95-105

Abstract

This study aims to identify and analyzes the factors that influence capital structure with profitability as an intervening variable in mining companies listed on the Indonesia Stock Exchange (IDX). The quantitative research method was used in this study. The study used 228 data for path analysis. Classical assumption test analysis, path analysis, Sobel test, and hypothesis testing using SPSS 25 statistical tools as analytical methods. The steps for testing path analysis are as follows: First, formulate a structural equation. Second Calculate the path coefficient based on the regression coefficient. Third Calculate the path coefficient simultaneously. Finally, Calculate the path coefficient simultaneously. The results of this study indicate that sales growth does not directly affect the capital structure, while firm size directly affects capital structure. At the same time, profitability cannot mediate from sales growth or company size on capital structure
Income Tax Policy Amidst Covid-19 Pandemic: Quo Vadis Indonesia? Prianto Budi Saptono; Ismail Khozen
AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n1.p17-29

Abstract

Social distancing policies are a common measure taken by many countries worldwide to prevent the spread of Covid-19 cases. However, the consequence is that the income generated by many people is limited and tends to widen inequality. In a similar situation, many governments need more significant spending to save both health and economy. Given the difficult situation for many people, especially in generating income, this study analyzes the international best practice of income tax policies amidst the Covid-19 pandemic. Besides, this study analyzes how the income tax policy in Indonesia responds to the Covid-19 pandemic and its prospects. The research method used to conduct this study is descriptive qualitative. The results show that income tax policies are one of the most crucial matters that countries worldwide can do to deal with the pandemic. These policies vary from tax relief, recovery-oriented stimulus, and tax increases. Concerning the situation in Indonesia, policies need to be directed at evaluating the income tax policies that have been adopted so far. Individual income tax increases in the upper bracket and the introduction of new taxes such as carbon tax may be essential considerations to save the economy and health. However, the government also needs to manage sensitive issues such as corruption to win people's support to recover from the pandemic.
Decentralization and Citizen Perception of Prosperity in Indonesia Nanda Wijayanti; Matthew Mingus
AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n1.p80-94

Abstract

This article contributes to research on the impact of decentralisation reforms on local and regional prosperity. Researchers argue that implementing decentralization reforms can encourage citizens to participate in policy making. To test the idea, this study examines the relationship between fiscal decentralisation, administrative autonomy, direct local elections, and citizen prosperity using the Indonesia Family Live Survey (IFLS) 2007. IFLS is a longitudinal survey that uses face-to-face interviews with adult Indonesians (N individuals = 29,000, N districts = 262). Using ordered logistic regression, we find that fiscal and administrative decentralisation increases the probability that citizens feel prosperous, while direct local elections do not appear to have this effect. This relationship is stronger when the decentralisation reform is conducted in a less-corrupt institutional environment. The findings suggest that decentralisation in the weak political system may improve local prosperity through the improved capacity of Indonesian districts to deliver public services rather than through the opportunities for citizens to participate in local elections
The Corporate Governance Mechanism on Earnings Management and Firm Performance Ilham Maulana; Bambang Haryadi; Mohammad Arief
AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n1.p1-16

Abstract

Corporate governance mechanism is a form of supervision of the company to run effectively and efficiently to improve firm performance and value. The supervision that corporate governance mechanism provide is to lesser the agency conflicts due the different interest between manager and owner such earnings management that is detrimental to shareholders. This study examines corporate governance as a supervisory mechanism that aims to improve firm performance, value and minimize earnings management. Then, we analyze the possibility that corporate governance mechanisms can improve firm’s performance and value by controlling earnings management. Using data of banking companies from 2018-2019 then tested using partial least squares with the WarpPLS application, we found evidence that corporate governance mechanisms positively influence the company's financial performance. Corporate governance mechanism has a negative effect on firm value. Corporate governance mechanisms have a negative effect on earnings management. Then earnings management does not provide a mediating effect in the relationship of corporate governance with the company's financial performance and firm value.

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