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Jurnal Kajian Akuntansi
Published by Universitas Swadaya Gunung Jati
ISSN : 25799975     EISSN : 25799991     DOI : http://dx.doi.org/10.33603/jka
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Kajian Akuntansi adalah jurnal yang diterbitkan oleh Lembaga Penelitian Universitas Swadaya Gunung Jati. Jurnal Kajian Akuntansi diterbitkan dalam bentuk print and online (Open Journal System) pada tahun 2017. Jurnal Kajian Akuntansi menerbitkan artikel naskah dua kali setahun (Juni dan Desember). Ada 16 artikel setiap volume. Topik artikel mencakup Akuntansi Keuangan, Akuntansi Syariah, Keuangan, Sistem Informasi Akuntansi, Audit, Akuntansi Perilaku, Akuntansi Manajemen, Perpajakan, Tata Kelola Perusahaan, Akuntansi Pendidikan, Akuntansi Sektor Publik, Akuntansi Lingkungan dan Akuntansi Etika dengan mengacu pada standar dan prosedur penelitian ilmiah yang ditetapkan oleh dewan editorial untuk publikasi. Artikel naskah dapat berasal dari peneliti, akademisi, praktisi, dosen, mahasiswa dan pengamat akuntansi lainnya yang tertarik dalam penelitian di bidang akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 241 Documents
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Reaksi Pasar pada Peristiwa Rebalancing Indeks Msci di Negara Asean-5 Arya Sindhung Widyatmoko; Doddy Setiawan
Jurnal Kajian Akuntansi Vol 7, No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7217

Abstract

AbstractRebalancing the MSCI index is essential information in order to make investment recommendations. This event caused a market reaction that affected the stock price. The research aims to analyze the influence of the MSCI index rebalancing on abnormal returns and trading volume activity of shares in ASEAN-5 countries in 2017-2021. From the test conducted, there was an effective  in abnormal returns after the announcement of the index rebalancing on stocks that were indexed. Trading volume activity also showed an increasement in volume of trading in stocks which indexed to the rebalancing. Meanwhile, for the shares of companies that experienced write-offs in the rebalancing index, there was a decline. Furthermore, for the trading volume activity of stocks that experienced additions or deletions in the rebalancing index, it was found an increase in the trading volume of their shares. The results of the hypothesis test show that there is a significant positive abnormal return and significant trading volume activity in stocks that have added to the index. Meanwhile, stocks that have been deleted have the results of hypothesis testing which show that there is a significant negative abnormal return and a significant trading volume activity.Keywords: Abnormal return, ASEAN-5, MSCI index rebalancing; Trading volume activity.AbstrakPengumuman rebalancing indeks MSCI merupakan informasi penting dalam pengambilan keputusan investasi. Pengumuman ini menimbulkan reaksi pasar yang berpengaruh terhadap harga saham. Penelitian ini bertujuan menguji pengaruh pengumuman rebalancing indeks MSCI terhadap abnormal return dan trading volume activity saham di negara ASEAN-5 pada tahun 2017-2021. Pengujian dilakukan dengan metode event study. Dari hasil pengujian, terdapat peningkatan abnormal return sesudah pengumuman rebalancing indeks terhadap saham yang mengalami penambahan pada indeks. Hasil yang sama juga terjadi pada trading volume activity dimana terdapat peningkatan volume perdagangan pada saham yang mengalami penambahan pada rebalancing indeks. Sedangkan untuk saham perusahaan yang mengalami penghapusan pada rebalancing indeks terdapat penurunan. Selanjutnya untuk trading volume activity saham yang mengalami penambahan maupun penghapusan pada rebalancing indeks ditemukan peningkatan volume perdagangan sahamnya. Hasil uji hipotesis menunjukan bahwa terdapat abnormal return yang signifikan positif dan trading volume activity yang signifikan pada saham yang mengalami penambahan pada indeks. Sedangkan untuk saham yang mengalami penghapusan mempunyai hasil uji hipotesis yang menunjukan bahwa terdapat abnormal return yang signifikan negatif dan trading volume activity yang signifikan.Kata Kunci: Abnormal return; ASEAN-5; Rebalancing indeks MSCI; Trading volume activity.
Hedonism, Religiosity, and Fraud In Financial Statements Dwiya Endah Pandu Probowati; Anis Chariri; Jaka Isgiyarta
Jurnal Kajian Akuntansi Vol 7, No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7667

Abstract

AbstractThis research is an exploratory - qualitative research with an interpretive phenomenological approach that aims to find hidden meanings from the attitudes, thoughts and behavior of parties related to the existence of corporate financial statements, namely managers, internal auditors and external auditors. The sampling technique used is judgmental sampling with the aim of getting truly competent informants. The research Findings are: First, although in some situations religiosity is ignored or considered less important, religiosity is fundamental factor for individuals who work in the field of accounting as finance manager , internal auditors, and external auditors because religiosity will surely reduce or eliminated chance of fraudulent acts or a creation of false opinions. Second, there are several personal strategies have been carried out by the informants to prevent opportunities for fraud to arise. Third, Accountant are directed to live a simple life, far from a hedonic attitude so their independence and professional integrity will be maintained.Keywords: Audit; Financial statements; Fraud; Hedonism; Religiosity.AbstrakPenelitian ini merupakan penelitian kualitatif eksploratif dengan pendekatan fenomenologis interpretatif yang bertujuan untuk menemukan makna tersembunyi dari sikap, pemikiran dan perilaku para pihak yang terkait dengan keberadaan laporan keuangan perusahaan yaitu manajer, auditor internal, dan auditor eksternal. Teknik sampling yang digunakan adalah judgmental sampling dengan tujuan mendapatkan informan yang benar-benar kompeten untuk menjawab pertanyaan penelitian. Temuan penelitian ini diantaranya adalah: Pertama, meskipun dalam beberapa situasi religiusitas diabaikan atau dianggap kurang penting, religiusitas merupakan faktor fundamental bagi individu yang bekerja di bidang akuntansi sebagai; manajer keuangan, auditor internal, dan auditor eksternal, karena religiusitas dapat mengurangi atau menghilangkan peluang munculnya tindakan curang atau pembuatan opini palsu. Kedua, terdapat beberapa strategi pribadi yang dilakukan oleh para informan untuk mencegah munculnya peluang terjadinya kecurangan. Ketiga, akuntan diarahkan untuk hidup sederhana, jauh dari sikap hedonis sehingga independensi dan integritas profesionalnya tetap terjaga.Kata Kunci: Audit, Hedonisme; Kecurangan; Laporan keuangan; Religiusitas.
The Public Procurement and Government Spending as Implementation of New Public Management Haryanto Haryanto
Jurnal Kajian Akuntansi Vol 7, No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7473

Abstract

AbstractThis study examines the effect of competition in the public procurement of goods and services on government spending. Using the competitive bidding model, this study examines the impact of competition on the number of participants, the bidder's net assets (financial ability), distance, and project size on government spending. The research sample used purposive sampling. Hypothesis testing using multiple linear regression analysis. The results of this study prove that the variables of the number of bidders, net assets, and project size affects government spending. However, the distance variable does not affect government spending. This study also proves that these variables simultaneously affect government spending.Keywords: Competitive bidding; Government spending; Public procurement. AbstrakPenelitian ini bertujuan untuk menguji pengaruh persaingan dalam pengadaan barang dan jasa publik terhadap belanja pemerintah. Dengan menggunakan model penawaran kompetitif, penelitian ini mengkaji dampak persaingan terhadap jumlah peserta, aset bersih penawar (kemampuan finansial), jarak, dan ukuran proyek terhadap belanja pemerintah. Sampel penelitian menggunakan purposive sampling. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa variabel jumlah penawar, aset bersih, dan ukuran proyek berpengaruh terhadap belanja pemerintah. Namun, variabel jarak tidak mempengaruhi pengeluaran pemerintah. Penelitian ini juga membuktikan bahwa variabel-variabel tersebut secara simultan mempengaruhi pengeluaran pemerintah.Kata Kunci: Belanja pemerintah; Penawaran kompetitif; Pengadaan publik.
Audit Quality on Accounting Misstatements in Companies Under Capital Market Pressure Akhmad Sigit Adiwibowo; Putri Nurmala
Jurnal Kajian Akuntansi Vol 7, No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7598

Abstract

AbstractThis study aims to empirically test the effect of audit quality on accounting misstatements and determine whether the occurrence of accounting misstatements can be moderated with capital market pressure. This study used data from LQ45 index companies listed on the Indonesian Stock Exchange from 2017 to 2021, with a total research sample of 90. The hypothesis testing technique was panel regression analysis with a random effect model. This study found that audit quality does not affect accounting misstatements, and capital market pressure could not moderate the effect of audit quality on accounting misstatements. This research was conducted by adding capital market pressure as a moderating variable which is believed to be able to strengthen/weaken the effect of audit quality on accounting misstatements, so this study's sample consists of the LQ45 index, which represents the companies in Indonesia with the most substantial capital market pressure. The results of this study imply that the companies incorporated in the LQ45 index are blue chip companies in Indonesia, so the LQ45 Index companies are the right choice for investors to place their funds in the shares of these companies. In future research, it is better to add samples to companies actively traded in the Asia Pacific region by excluding the 2020 and 2021 period.Keywords: Audit quality; Accounting misstatements; Capital market pressure.AbstrakPenelitian ini bertujuan untuk menguji secara empiris pengaruh kualitas audit terhadap salah accounting misstatements dan menentukan apakah terjadinya accounting misstatements dapat dimoderasi dengan tekanan pasar modal. Penelitian ini menggunakan data perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021, dengan jumlah sampel penelitian sebanyak 90. Teknik pengujian hipotesis adalah analisis regresi panel dengan model random effect. Penelitian ini menemukan bahwa kualitas audit tidak mempengaruhi accounting misstatements, dan tekanan pasar modal tidak dapat memoderasi pengaruh kualitas audit terhadap accounting misstatements. Penelitian ini dilakukan dengan menambahkan tekanan pasar modal sebagai variabel moderasi yang diyakini dapat memperkuat/melemahkan pengaruh kualitas audit terhadap accounting misstatments, sehingga sampel penelitian ini terdiri dari indeks LQ45 yang mewakili perusahaan dengan tekanan pasar modal yang paling substansial di Indonesia. Hasil penelitian ini mengimplikasikan bahwa perusahaan yang tergabung dalam indeks LQ45 merupakan perusahaan blue chip di Indonesia, sehingga perusahaan Indeks LQ45 merupakan pilihan yang tepat bagi investor untuk menempatkan dananya di saham perusahaan tersebut. Pada penelitian selanjutnya sebaiknya menambahkan sampel pada perusahaan yang aktif diperdagangkan di kawasan Asia Pasifik dengan mengecualikan periode tahun 2020 dan 2021.Kata Kunci: Kualitas audit; Accounting misstatements; Tekanan pasar modal.
Peran Komite Audit dalam Memoderasi Kecurangan Laporan Keuangan pada Perusahaan Publik di Indonesia Masthura; Nadirsyah; Indriani, Mirna
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9361

Abstract

This research aims to investigate the impact of financial stability, personal financial needs, and auditor turnover on financial statement fraud measured using the F-Score Model, while considering the role of the audit committee in preventing financial statement fraud. The research employs a causal approach with hypothesis testing. Secondary data are used, so the population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2022. Purposive sampling method is employed, resulting in 63 companies with 252 units of analysis, namely financial statements. The results indicate that financial stability, personal financial needs, and auditor turnover significantly affect financial statement fraud. Meanwhile, the audit committee is able to moderate the relationship between financial stability, personal financial needs, and auditor turnover on financial statement fraud. These outcomes have crucial implications for understanding the dynamics of financial statement fraud and directing prevention and handling efforts more effectively in the future.
Pemicu Kerapuhan Finansial dan Ketidakamanan Finansial (Studi pada Kelompok Rumah Tangga) Mulyantini, Sri; Indriasih, Dewi; Yulianto, Agung
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9540

Abstract

The economic crisis has a significant impact on the financial condition of the community and households. The emergence of financial fragility, as a result of declining income, spikes in spending, the absence of emergency funds, preparedness funds or buffers. From the crisis, it teaches the importance of having good financial planning, in order to be more able to withstand economic shocks in the future. This study aims to study the factors that impact financial fragility, and see how it impacts financial insecurity. Survey data in this study will be analyzed using path analysis on the variables of financial insecurity, financial fragility, debt burden, healthcare investment and savings preparedness. The results show that debt burden is a factor that plays a fairly large role. In addition, financial fragility and healthcare investment affect the increase or decrease in financial insecurity. However, the savings preparedness variable does not have a significant effect on the increase or decrease in financial insecurity. The fundamental contribution of this study highlights the crisis that causes households to face financial difficulties and causes changes in lifestyle patterns and social challenges. This is mainly due to the absence of financial buffers, not investing in health and not providing sufficient preparedness funds.
The Role of Pancasila Perspective Accounting in Overcoming The Trap of Online-Based Loans: A Phenomenological Study of Accountants Situmorang, Bornok; Tjaraka, Heru; Novita, Santi
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9681

Abstract

Accountants are a group of people who have a good level of financial literacy. However, the trap of online-based loans has penetrated all levels of society, even accountants. Pancasila perspective accounting offers principles and values that can unravel financial problems such as the trap of online-based loans. Therefore, this study is essential. This study aims to explore and interpret the experience of accountants as online-based loan debtors. This study uses a phenomenological approach, with the study subjects being online loan debtors who work as accountants. The results of this study conclude that accounting based on the Pancasila perspective has motivated and guided accountants in resolving their financial problems related to online loans. This finding is relevant to the results of previous studies that show that accounting has various perspectives, one of which is based on the Pancasila perspective. This study has proven previously at the practical level. This study fills the research gap on the role of Pancasila perspective accounting by presenting the experience of accountants as online loan debtors. Practically, this study offers the role of Pancasila perspective accounting in unraveling financial problems such as online-based loan traps to various parties.
Unrevealing Risk Disclosure in Indonesia: The Role of Governance and Corporate Attributes Kahar, Indira Januarti; Aldisa, Klara Jovita; Ratu, Dewi Mustika
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9783

Abstract

This study seeks to investigate the factors driving corporate risk disclosure practice, focusing on corporate governance elements (i.e. the presence of a risk management committee, the number of board commissioners, the frequency of board meetings, and the proportion of public ownership) and company attributes (leverage and firm size). The analysis tool uses multiple regression. By analyzing 250 observations from manufacturing companies in the Basic Industry and Chemical sectors in Indonesia from 2017 to 2022, this research found that the existence of a risk management committee, the size of the board of commissioners, and the size of the company play an important role in increasing risk disclosure. Conversely, the frequency of board meetings, public ownership, and leverage were not found to have a significant impact. These findings suggest that corporate governance frameworks and company attributes are key factors in improving risk disclosure practices.  
The Critical Role of Going Concern Audit Opinions in Relation to Audit Quality, Firm Size, Growth, and Leverage Komara, Acep
Jurnal Kajian Akuntansi Vol 8 No 2 (2024): DECEMBER 2024: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i2.9867

Abstract

The importance of going concern audit opinions is critical for various stakeholders in evaluating an organization's financial health and its ability to continue operations in the foreseeable future. This study aims to analyse the influence of audit quality, size, growth and leverage on the going concern audit opinion. This study using quantitative approach, and the purposive sampling method. The population of the study are consumer goods industry for the 2019-2023 period, and 220 observation data are analysed by logistic regression analysis test. The results of this study indicate that company growth, company size and debt equity ratio have no significant effect on going concern audit opinions, while audit quality has a significant effect on going concern audit opinions. The practical implications of this study resonate across auditing, corporate governance, investing, and regulatory practices, signaling a need for heightened awareness and action regarding audit quality and its cascading effects on going concern evaluations.
The Intervening of Earning Management to Tax Aggressiveness in Indonesian Consumer Non-Cyclical Companies Irawati, Wiwit; Sanulika, Aris; Widiyati, Dian; Wulandari, Rosita
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9886

Abstract

The purpose of this study is to deepen understanding of how sales growth and capital intensity affect corporate tax aggressiveness through profit management practices, especially in the non-cyclical consumer sector which is stable and crucial to the economy. The results of the research can be used as a reference to improve tax supervision and encourage transparency and corporate governance in the capital market, especially in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This study uses a sample of 238 data from 34 non-cyclical consumer companies during the 2017-2023 period. The data analysis process was carried out using the EViews application through a quantitative approach and the type of intervening research. The results of the study show that there is a positive influence of sales growth and capital intensity on tax aggressiveness. Meanwhile, tax aggressiveness is positively influenced by capital intensity and negatively influenced by sales growth. Another result is evidence that profit management does not affect tax aggressiveness, nor does it mediate the relationship between sales growth and capital intensity partially to tax aggressiveness.

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