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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
 43   44   45   46   47 
Political Connection and the Readability of the MD&A Disclosure Iman Harymawan; Tubagus Algan Roiston
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.p30-46

Abstract

This research examined the relationship between politically connected companies and the readability of the company's MD&A. Our results show that in the Indonesian setting, the experience of parliamentarians (DPR, MPR), regional heads and local government officials at the company executive level plays an important role in the readability of a company's Management Discussion & Analysis (MD&A). Based on self-presentation theory, we suspect that companies with political connections make it possible to make the disclosures on the company's MD&A easy to read because the management with political connections puts forward their image in the stakeholders' eyes. The narrative that is conveyed is easier to understand as a result. Besides this, management who come from the political circle have the talent and expertise of managing their image in the public eye, thus enabling the management to convey the narrative on MD&A in a way that is easy to read for reasons of concealing the company performance or maintaining their image. We also tested the endogeneity effect using Coarsened Exact Matching Regression (CEM) to confirm our findings and obtained the same result as our previous assumption - that politically connected companies have an MD&A that is easy to read.
Determinants Moderators of Financial Distress: An Evidence Affiliation Group and Political Connection Rony Wardhana; Muslich Anshori; Heru Tjaraka
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.p132-147

Abstract

There is a theoretical gap in the research during the research period, so it is necessary to reconcile the findings, which is expected to be useful for all parties, academics, practitioners and related companies. The analysis used in this research is the Smart PLS tool. The population in this study are all manufacturing industrial companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample of this study amounted to 144 companies. Tax aggressiveness shows results that do not affect the capital structure of manufacturing companies. Investment decisions affect the increase in capital structure in manufacturing companies. The capital structure shows a strong influence on financial distress in manufacturing companies. The results of the indirect effect test explain that tax aggressiveness has no significant effect on financial distress through capital structure. The results of the indirect effect test explain the substantial impact of investment decisions on financial distress through capital structure. The results of the moderating effect test show that the capital structure has no significant effect on financial distress with group affiliation moderation. The results of the moderating effect test explain the significant effect of capital structure on financial distress by moderating political connections.
Corporate Governance and Sustainability Report in Indonesia: Systematic Literature Review Approach Rochmawati Daud; Inten Meutia; Shelly F Kartasari; Emylia Yuniarti
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): 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.v14n2.p161-175

Abstract

This study examines the literature on corporate governance with sustainability reports to respond to the subsequent questions: How is the development of corporate governance research integrated with sustainability reports in Indonesia, and what governance mechanisms affect sustainability reporting. This study uses a systematic literature review approach to answer the research problem. Using the keywords: sustainability reporting and sustainability report, 19 articles were found sourced from national accounting, economic and business journals in the SINTA 1 to SINTA 4 categories from 2016 to 2020. The amount of research in the accounting field about governance and sustainability reports is still minimal with mixed results, so sustainability report researchers need to conduct a broader and in-depth study. Further research opportunities can be directed by examining the role of governance in sustainability reports for the public sector. Research priorities can be directed toward Audit committee independence, Effectiveness of the Board of Commissioners, Family and Foreign ownership, and Stakeholder pressure
Dynamic Capabilities and Hospital Performance: Perception Study of the NU Hospital Directors in East Java Saiful Anam; Soegeng Sutejo; Muhammad Nafik Hadi Ryandono
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): 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.v14n2.p176-190

Abstract

There is a lot of empirical evidence regarding the effect of financial resources, entrepreneurial orientation, and information technology on dynamic capabilities and firm performance. So it is necessary to reconcile these findings. The analytical tool used in this research is (SmartPLS) version 3.0. Population in this study are individuals who work, have leadership-level positions or are directors of NU hospitals in East Java. The number of NU hospitals in the East Java region is 22 hospitals. The sample size obtained is a minimum of 57 individuals. The results of this study are financial resources are empirically proven to have a direct effect on dynamic capabilities, and financial resources also have an indirect influence on hospital performance through dynamic capabilities, entrepreneurial orientation is empirically proven to have a direct effect on dynamic capabilities, and entrepreneurial orientation on hospital performance. Through dynamic capabilities, financial resources have not been empirically proven to have a direct effect on dynamic capabilities, dynamic capabilities do not mediate the relationship between financial resources and hospital performance, and dynamic capabilities have a direct effect on hospital performance
Tunneling Control and Good Corporate Governance to Improve State-Owned Enterprises Performance Siti Arifah; Rahmawati Rahmawati; Agung Nur Probohudono; Setianingtyas Honggowati; Sri Hartoko; Sri Murni; Kiswanto Kiswanto
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): 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.v14n2.p191-202

Abstract

This research aims to look at the influence of tunneling and GCG variables on the performance of Indonesian State-Owned Enterprises. The data used is secondary data taken from the Annual Report of Indonesian State-Owned Enterprises. The data period is six years, from 2014 to 2019. The population in this study was 44 Indonesian State-Owned Enterprises, and the sample was determined using purposive sampling methods. The data is processed using multiple linear regression analysis. The results of the data analysis showed that tunneling and GCG had a significant effect on the performance of Indonesian State-Owned Enterprises, both simultaneously and partially. This study implies that more technical regulations are needed to regulate the boundaries of related transactions in State-Owned Enterprises so that tunneling actions can be minimized. State-Owned Enterprises must also always improve their performance to be more optimal, at least it can increase of State Owned Enterprises that can deposit dividends into the state treasury. The novelty of this research is the use of SOE objects for tunneling subjects that are generally research in private companies.
Web-Based Non-Profit Organization Accounting Information System Reconstruction Ivonne Helena Putong; Antonius Manginsela; Joseph Nugraha Tangon
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): 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.v14n2.p276-287

Abstract

Abstract One of the largest non-profit organizations in North Sulawesi is the Minahasa Evangelical Christian Church (GMIM). Although it’s not business-oriented, church administrators are required to make financial reports as an accountability to the congregation and donors. There are several obstacles in financial management. Financial management is held by the treasurer assisted by church employees who do not always have an accounting education background. Working as a treasurer not as a full-time employee but setting aside time from routine activities to manage church finances. So far, financial administration and reporting have been made manually using Microsoft Excel. As a result, processing time becomes longer, requires a lot of energy and has the potential for errors to occur. This collaborative research aims to provide a solution by reconstructing the church's accounting information system and then making it in one application. The church's accounting system uses a cash basis, so this study covers the cash receipts and disbursements system. This research is included in the type of research and development (research and development), namely a research approach to produce a new product. The church accounting information system is designed to follow the applicable rules, namely the 2021 GMIM Synod Church Administration and the GMIM Treasury Supervision and Governance Service Guidelines that 1,049 GMIM Congregants must obey. The results of the reconstruction are made in the Indah GMIM application to make it easier for users to generate church financial reports. Faster processing time, reports more precise. Decision making is faster because reports are usually done waiting for free time from managers because they still use the manual method with Ms. Excel, but with the INDAH application it can be done anytime and anywhere
Does Board Gender Diversity Affect Accounting Conservatism and Financial Performance? Sarwenda Biduri; Eny Maryanti; Essa Ries Ahmed; Nurasik
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): 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.v14n2.p203-218

Abstract

The objective of this study was to determine the effect of Gender Diversity and Age Diversity on Accounting Conservatism. The control variable in this study is Gender Diversity and Age Diversity. The sampling method used was the purposive sampling technique. The number of companies used as the sample in this study was 13 companies. The data used were secondary data. The data analysis method used in this study was SEM-PLS.  The results of this study showed that the Gender Diversity of the Board of Directors had a positive effect on Accounting Conservatism and financial performance. Gender Diversity of the Board of Commissioners had a positive effect on Accounting Conservatism and financial performance. Age Diversity of the Board of Directors had a positive effect on Accounting Conservatism And financial performance. Age Diversity of the Board of Commissioners had a positive effect on Accounting Conservatism And  financial performance. Even though researchers have discussed gender stereotype change on its various outcomes or consequences, research is less. Hence, this study provides a synthesis of consequences and addresses the gaps in the area.
From Counting Wars to Accounting for Peace: Implications for Economic Growth in Nigeria Wisdom Okere; Oluwakemi Towolawi; Cynthia Uloma Okere
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): 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.v14n2.p148-160

Abstract

This study examined the effect of Peace Accounting on Economic Growth in Nigeria. The study adopted an ex post facto research design for a period of 30 years (1991-2020). Descriptive and inferential statistics were used to analyze the gathered data. The degree of relationship among variables was analyzed using Error Correction Model (ECM) after preliminary analyses were done such as the unit root test and Johansen co-integration because of the use of Time series data. The results show that at a significance level of five per cent, the data demonstrated a significant and positive correlation between the two variables. In addition, the findings of the research indicate that there is a substantial and favourable correlation between the independent factors (Peace accounting) in Nigeria and the dependent variables (Economic growth) in Nigeria. The study thereby recommends that there should be an increase in government recurrent expenditure to cover defence infrastructures in the economy as well as fund activities and programs that will directly improve the lives of the people. It also recommends that exposing corrupt actions, maintaining openness and accountability in the public sector, and preventing dishonest acts might help lower the high rate of corruption.
Determinants of the Reliability of SKPD Financial Statements Haryanto Haryanto
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): 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.v14n2.p219-233

Abstract

This study aims to examine the reliability of SKPD financial statements. The Independent variable in this study consists of four variables that are: understanding of accrual-based government accounting standards (USAB), utilisation of information technology (UIT), internal control system (ICS), and human resource capacity (HRC). This research uses primary data from 32 SKPD in Semarang City, amounting to 84 respondents. Respondents in this study are 1 SKPD Financial Administration Officer (PPK-SKPD) and 2 Assistant Staff of the SKPD Financial Administration Officer at each SKPD. This research uses questionnaires using a Likert scale of 1-5. The results showed that the UIT has no significant favourable influence on the reliability of SKPD financial statements. While the USAB, ICS, and HRC significantly positively influence the dependent variable of the reliability of SKPD financial statements. Keywords: reliability, SKPD, financial statement.
Do Earnings Management and Audit Committee Have an Effect on the Firm Value? Dudi Pratomo; Daniel Adventheo Sudibyo
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): 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.v14n2.p234-247

Abstract

The stock price is used as a consideration for investors to invest in a company. During the COVID-19 pandemic, stock prices fell thus it became a special concern for investors. The stock price can show the high and low of the firm value. A company that has a high firm value can reflect the company’s good performance and it able to provide prosperity to investors. In the future, highly firm value can make the markets and investors confident on the company’s prospects and performance. This study aims to determine the effect of earnings management and the audit committee on the firm value with control variables of profitability, leverage, and firm size in the companies indexed LQ45 on the Indonesia Stock Exchange 2016-2020. The data used were obtained from annual reports on the official website of the Indonesia Stock Exchange and the company’s official website. The populations are the companies indexed LQ45 on Indonesia Stock Exchange. The sampling technique used purposive sampling and obtained as many as 24 companies in 5 years, the total samples are of 120 companies. The analytical method used is panel data regression analysis. The result shows that earnings management and audit committee with profitability, leverage, and firm size as control variables have a simultaneous effect on the firm value. Meanwhile, earnings management and audit committee with profitability, leverage, and firm size as control variables have no partial effect on the firm value at the LQ45 indexed companies on Indonesia Stock Exchange in 2016-2020.

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