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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
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Dividends Policy during the Financial Crisis: Is Ownership Structure and Corporate Governance Important? Sri Handini
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.p248-261

Abstract

The Covid-19 pandemic that has hit Indonesia for almost three years since 2020 has impacted the financial performance of public companies in Indonesia, so it will impact the distribution of dividends made by the company. Therefore, this study wants to empirically test the influence of ownership and corporate structure governance of public company dividend policies during the Covid-19 pandemic financial crisis. In addition, this study also wants to test related to the moderating effect of ownership structure on corporate influence governance of public company dividend policies during the Covid-19 pandemic. This study tested 420 observations using Moderated Regression Analysis. The research results show that ownership and corporate structure governance influences the dividend policy of public companies during the Covid-19 pandemic. In addition, this study also found that institutional ownership can strengthen the influence of the board of commissioners and audit committee on dividend policy. In contrast, public ownership can strengthen the influence of the size of the board of directors, board of commissioners and audit committee on dividend policy.
Innovation and Firm Performance in Indonesian Companies: Is Management Experience Important? Suwandi Suwandi; Bambang Tjahjadi; Ardiyanto Ardiyanto
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.p262-275

Abstract

Innovation is needed to support achieving organizational goals with a satisfactory level of performance. This study aims to analyze the moderating role of corporate managerial Experience, which results in the influence of Innovation on firm performance. The research uses a moderation model, or often a path analysis model tested using SPSS. This study uses 504 samples of companies listed on the Indonesian stock exchange for five years. The study results show that successful managers can be seen from their ability to innovate with creative ideas. Several references indicate that ability can be assessed from seven dimensions: collaboration, environment, finance, knowledge, senior management, risk, and staff.
Determinants of Novice Investors in Deciding to Use Fundamental or Technical Analysis when Buying Shares Sibarani, Blasius Erik
AKRUAL: JURNAL AKUNTANSI Vol 15 No 1 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n1.p26-38

Abstract

Introduction/Main Objectives: This study aims to see what factors decide novice investors in using fundamental and technical analysis when buying shares, that no one has researched novice investors and also what are the determinants of novice investors in deciding to use the analysis used by them, so this needs to be examined in order to prove what become a determinant of novice investors regarding the analysis used when buying shares. Background Problems: One of the things that makes young people interested in investing in financial markets (such as shares and bonds) is because of the return they receive as a return on the investment they make. In buying shares, novice investors should use analysis that is suitable for use, such as fundamental and technical. Novelty: This research provides an overview of starting to invest in shares so that they use an appropriate analysis for the shares of the company they want to buy, this research also provides an overview of evidence of how novice investors buy shares so that this can be used as a lesson for other people who want to invest in stocks, and this research give an overview related to fundamental and technical analysis in financial markets. Research Method: Data analysis use mean comparison to see each indicator's average score and significance in the decision to use fundamental or technical analysis when buying shares. Finding/Results: The research findings show that the main determinants of novice investors in deciding to use fundamental analysis when buying shares are liability, total equity, debt-to-equity ratio (DER), return on investment (ROI), and dividends, while the main determinants of novice investors in deciding to use technical analysis when buying shares namely price, moving average convergence divergence (MACD), and trading volume. Conclusion: The practical implications, namely research findings are useful for understanding novice investors who buy shares in the money market and also for people who want to get involved in the money market so as to help make the decisions they make.
The Effect of Financial Performance on Company Quality Earnings Indrawati, Iin; Rahmawati, Rahmawati
AKRUAL: JURNAL AKUNTANSI Vol 15 No 1 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n1.p1-13

Abstract

Introduction/Main Objectives: This study was conducted to provide empirical evidence of the effect of profitability, liquidity, and profit growth on the company earnings quality with leverage and firm size as the control variables. Background Problems: The Indonesia Stock Exchange (IDX) found a company that committed irregularities or discrepancies between financial statements and actual data in the technology sector. Novelty: The researcher chose a sample of the technology sector on the Indonesia Stock Exchange. Research Methods: The sample used in this study is technology sector companies listed on the Indonesia Stock Exchange during 2018-2021. Findings/Results: The results of this study indicate that profitability and liquidity has a significant positive effect on the company earnings quality, while profit growth has no effect on company earnings quality. The control variable the result obtained leverage has no effect on the company earnings quality, while firm size has a significant negative effect on company earnings quality. Conclusion: Based on the test results, it can be concluded that profitability and liquidity have a positive influence on earnings quality. Therefore, the increasing profitability and liquidity owned by the company certainly improves the quality of a company's earnings.
The Role of Narcism in The Detection of Financial Fraud: A Systematic Literature Review Amalia, Dewi; Tarjo, Tarjo; Muhammad, Erfan; Said, Jamaliah
AKRUAL: JURNAL AKUNTANSI Vol 15 No 1 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n1.p63-76

Abstract

Introduction / Main Objectives: This article aims to map the literature review regarding financial fraud detection by analyzing narcissistic individuals when using social media. Background Problems: The writer found indications of narcissism in the literature with the keywords "the impact of narcissism using social media" and "detection of financial fraud on narcissistic behavior." The findings show that narcissism is a personality disorder characterized by excessive self-assessment, thirst for recognition, and lack of empathy. Narcissism can negatively influence individuals when uploading content on their social media. The rise of wealth-flexing content is evidence of selfish individuals trying to gain social recognition. Without realizing it, flexing range triggers destructive perceptions from other people, especially if they excessively highlight wealth items on virtual networks. Perceptions about alleged unethical behavior in financial crimes. Even though it does not have a strong correlation, these allegations of narcissistic individuals can have the potential to commit financial fraud. Novelty: The novelty of this research is how to map the literature review regarding narcissism in detecting financial fraud Research Method: This article uses the bibliometric method to describe research developments related to narcissism and financial fraud. Findings/Result: The findings presented results from an empirical review of 207 Scopus-indexed papers. The mapping results show that 40 pieces meet the criteria for an empirical study of narcissism. Conclusion: Through this bibliometric approach, the authors conclude that although there is no strong correlation, narcissistic individuals can potentially commit financial fraud.
The Effect of Capital Restructuring on Bank Financial Performance Okonkwo, Jisike Jude; Okere, Wisdom; Okoye, Nonso John; Mkparu, Ekene Trinity
AKRUAL: JURNAL AKUNTANSI Vol 15 No 1 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n1.p14-25

Abstract

Introduction/Main Objectives: The purpose of this research was to analyze how capital restructuring affected the profitability of Nigerian banks. The study's stated goals were to determine whether or whether the Return on Assets of Deposit Money Banks in Nigeria was affected by the Debt-Equity Ratio, the Capital Adequacy Ratio, and the Change in Equity. Financial economics theory served as the basis for this investigation. Background Problems: Capital restructuring has progressed over time in response to dynamic economic conditions, globalization, market competition, and technological advancements. Novelty: This study was conducted on banks in Nigeria using panel data regression.. Research Methods: This research use the panel least square regression test to examine the relationship between the debt-equity ratio, the capital adequacy ratio, and the change in equity, and the Return on Asset of money deposit institutions. The direction of causality between the dependent and independent variables was determined using the Granger Causality test. Finding/Results: Debt-to-equity and capital-adequacy ratios were found to have a negative and insignificant relationship with DMBs' return on assets in Nigeria, while changes in equity were found to have a positive and statistically significant relationship with DMBs' return on assets during the study period. Conclusion: Therefore, it suggests that additional equity funding be made available. A bank's financial performance may be improved by using debt solely as a last option.
Does Disclosure of Carbon Emission Able to Attract Investors? Putikadea, Insyirah; Siregar, Cantika Sari
AKRUAL: JURNAL AKUNTANSI Vol 15 No 1 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n1.p39-52

Abstract

Introduction/Main Objectives: This study aims to examine the investor reaction to carbon emission disclosure as well as the impact of carbon emission disclosure on investor reaction through firm value. Background Problems: Carbon Emissions in Indonesia are one of the largest global carbon emitters, these issues encourage the firm to disclose their environmental concern which will affect the reputation and stakeholder’s reaction. Novelty: Some studies state about the effect of carbon emission disclosure on firm value and lack of studies result investigate the relation with reaction of investor. This study concern on the reaction of investor as impact of carbon emission disclosure, either directly or indirectly through firm value. Research Method: This study uses path analysis by SPSS. A total of 144 samples were collected from the basic materials sector, which is listed on the Indonesian Stock Exchange (IDX) over two representative periods. Finding/Results: The basic material sector is the primary sector of the firm’s value chain and is considered a stable sector that attracts the investor market. Nevertheless, this sector contributes to industrial emissions, such as carbon emission, which has become an essential issue in climate change that has become a stakeholder and customer concern. Conclusion: The study found that carbon emission disclosure impacts investor reaction directly; meanwhile, path analysis results showed that firm value could not mediate the effect of carbon emission disclosure towards investor reaction.
Perceived Herding Behavior and Experienced Regret on Crypto Asset’s Investment Decisions by Millennials Rosmiwilujeng, Elyza Putri; Satyawan, Made Dudy; Paino, Halil
AKRUAL: JURNAL AKUNTANSI Vol 15 No 1 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n1.p53-62

Abstract

Introduction/Main Objectives: The purpose of this research is to determine the effect of herding behavior and experienced regret on the decision to invest in crypto assets by millennials. Background Problems: The number of crypto asset enthusiasts continues to increase significantly over the past few years. Commodity Futures Trading Supervisory Agency (Bappebti) noted that crypto investors in Indonesia had reached 17.25 million people in April 2023. Novelty: The novelty of this research is explains the differences in crypto asset investment decisions between students and employees. In addition, this research will also explain the crypto asset investment decisions in urban communities in the Surabaya and Sidoarjo areas. Reserach Method: The research method uses a survey method with the research sample consisting of students and employees who are domiciled in urban areas of Surabaya and Sidoarjo. The analysis technique used in this study is multiple linear regression analysis using SPSS version 26 software. Finding/results: The results of the research show that herding behavior and experienced regret have a partial positive effect towards millennials' investment decisions in crypto assets. Conclusion: Therefore, people who live in urban areas such as Surabaya and Sidoarjo are willing to take risks and are open to developments in the investment sector. This can also be shown from the characteristics of research respondents consisting of 48% of crypto asset investors and 52% of capital market investors who are dominated by stocks, where crypto assets and stocks are a type of investment instrument that has a high risk.
The Gender Diversity Executive, Thin Capitalization, Capital Intensity on Tax Avoidance and Firm Value Lestari , Veny Abidatul; Eny Maryanti; Biduri, Sarwenda
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p88-104

Abstract

Introduction/ Main Objectives: The purpose of this study is to ascertain how executive gender diversity, thin capitalization, and capital intensity affect tax evasion and firm value. Background Problems: The main source of income for the Indonesian government, which is used for national development, is taxes. Taxes, however, can be a cost that lowers business profitability because they fluctuate by a company's performance. Research Methods: Quantitative research methodology is employed. Purposive sampling was used in this study to select a sample of manufacturing firms in the food and beverage subsector that were listed on the Indonesia Stock Exchange between 2018 and 2021. 43 businesses provided samples. Using SPSS 26 as the analysis tool, multiple linear regression was used for this study. Findings / Results: The findings indicate that whereas thin capitalization and capital intensity have a substantial impact on tax avoidance, gender diversity has no influence. Thin capitalization and capital intensity have a significant effect on firm value, while gender diversity in the executive has no effect. Conclusion: The research implies that management should take them into account when carrying out legal tax avoidance strategies and that financial managers should pay attention to non-financial factors that could affect a company's worth.
Is It Possible for Audit Quality to Impact Tax Aggressiveness? Pratomo, Dudi; Wibowo , Muhammad Rofik
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Introduction/Main Objectives: This study aims to compare the audit fɛes, audit duration, and tax aggrɛssiveness of public accounting firms in the food and beverage subsector listed on the Indonesia Stock Exchange. Background Problems: The firm's management pays more attention to taxes to maximize profit while minimizing its tax liabilities. Company management may execute tax planning tactics in a legal manner (tax avoidance) or a criminal manner (tax evasion). However, remember that the state suffers because one of the critical sources of governmental funding is diminished. Research Methods: Methods of study include panel data regression analysis and purposeful sampling. The annual report is available online at the company's and Indonesia Stock Exchange websites. Sixty samples were taken from as many as twelve different companies over a five-year period. Finding/Results: The results showed that combining KAP size, audit duration, and audit costs impacts tax aggressiveness. To a lesser extent than audit time and KAP size, audit fees influence tax aggression for food and beverage companies listed on the Indonesia Stock Exchange between 2017 and 2021. Conclusion: A company in the food and beverage subsector listed on the Indonesía Stock Exchange between 2017 and 2021 may be more or less tax aggressive depending on factors including the size of the public accounting firms, the length of time they have audited the business, and the amount of audit fees paid.

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