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INDONESIA
Jurnal Akuntansi Aktual
Published by Universitas Negeri Malang
ISSN : 20879695     EISSN : 25801015     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi Aktual (p-ISSN: 2087-9695; e-ISSN: 2580-1015) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics, Universitas Negeri Malang on a regular basis (January and June). Jurnal Akuntansi Aktual encourages academics and (or) researchers to disseminate the results of empirical research and conceptual critical review of contemporary accounting issues of national and international interest. Articles submitted can be drawn from any research paradigm such as positivism, interpretivism, criticism and postmodernism paradigm.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "VOLUME 11, NOMOR 1, FEBRUARI 2024" : 5 Documents clear
Young Investor’s Investment Decision Making: The Influence of Heuristic Behavior, Risk Perception, and Herding Bias Ayu Oktaviani; Nor Mawaddah
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 1, FEBRUARI 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i12024p058

Abstract

Purpose:Theory of Behavioral Finance assumes that there are various things inherent in humans such as emotions, interests, and traits that make them unable to make rational decisions. This study aims to analyze and find out what kind of impact heuristic behavior, risk perception, and herding bias have on investment decision making by young investors.Method:This research is a quantitative study with students at the Faculty of Economics and Business, Lambung Mangkurat University who are or have invested on the Indonesia Stock Exchange as the sample of this study. The research data comes from primary data processed using multiple linear regression analysis.Findings:The findings of this study successfully prove that there is an influence of heuristic behavior, risk perception, and herding bias on investment decisions by young investors.Originality/Value:This study uses students of the Faculty of Economics and Business, Lambung Mangkurat University as a research sample who belong to generation Z with a tendency to have higher emotions and egos, making it difficult to make investment decisions.
Theory of Planned Behavior as an Antecedent in Predicting Fraudulent Intentions of Academic Accountants and Non-Academic Accountants Novi Lailiyul Wafiroh; Wuryaningsih Wuryaningsih
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 1, FEBRUARI 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i12024p073

Abstract

Purpose: Individual behavior is a representation of what is believed. Likewise, an accountant intends to commit financial statement fraud. Related to predicting individual behavior to do or not to do something action can use the Theory of planned behavior (TPB). This research examines three main variables in TPB, attitude, subjective norms, and perceived behavioural control on academic and non-academic accountants' fraud intentions through the Theory of Planned Behavior (TPB) variables.Method: This research is quantitative, with primary data obtained from questionnaires sourced from respondents. Respondents were academic and non-academic accountants. The research sample was selected using a purposive sampling method with specific criteria. The partial least squares (PLS) method was used to analyze the data.Findings: The findings suggest that attitudes and subjective norms significantly positively affect the intention to commit financial statements fraud in academic and non-academic accountants, while perceived behavioural control does not significantly affect the intention to commit fraud in financial reporting.Originality/Value : Research that examines the intentions of academic accountants and non-academic accountants in committing financial statement fraud and studied using the theory of planned behavior is the first to be conducted.
The Effect of Investment Policy, Funding Policy, and Asset Management on Firm Value Syntia Cipta Ningrum; Sawitri Dwi Prastiti; Yohanes Sri Guntur
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 1, FEBRUARI 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i12024p001

Abstract

Purpose: This study aims to explain the effect of investment policy, funding policy, and asset management on firm value. The theory used to explain the relationship between variables in the research model is agency theory.Method: Data was collected from 65 samples of mining sector companies listed on the Indonesia Stock Exchange between 2015 and 2019. Using panel data, this study used panel regression analysis to explain the relationship between variables.Findings: The test results indicate that investment policy and funding policy do not affect firm value. Asset management has a significant positive effect. The effect of asset management on firm value also confirms agency theory.Originality/ValueThis study used a research sample of mining sector companies for the 2015-2019 period which faced pressure in the form of falling demand for Indonesian mining commodities in the world market and issues of environmental damage. The financial condition of the mining sector in the research period generally experienced financial difficulties due to these pressures.
The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective Jannah Zahra Inayah; Anis Chariri
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 1, FEBRUARI 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i12024p019

Abstract

Purpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention on the companies.Method: This research is quantitative one, with a logistic regression analysis of the 16 BUMN's financial statements listed on the Indonesian Stock Exchanges for the period of five years (2018-2022). The F-Score model is adopted to measure the indications of fraudulent statement of the companies.Findings: The findings show that the five components of fraud pentagon theory do not fully determine the the indication of fraudulent financial statements of the companies. Only financial targets (FT) and CEO duality (CEOD) show significant values with negative relationship. This implies that on the context of BUMN, the five components of fraud pentagon theory do not play important roles in triggering fraudulent financial statements.Originality/Value:This paper stands out for being one of the few studies analyzing the arrogance component of fraud Pentagon theory using CEO duality. Most of previous studies on Pentagon fraud utilize CEO photographs to represent arrogance and result in inconsistent findings. Thus this paper extends current studies on the importance of using CEO duality as a proxy of arrogance.
Visualization of CSR in the Cigarette Industry: Crafted Imagery, Vague Reality Masniatul Aulia; Sri Pujiningsih; Dhika Maha Putri
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 1, FEBRUARI 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i12024p035

Abstract

Purpose:The objective of this research is to analyze CSR photos in annual reports of the cigarette industry in Indonesia based on the semiotic perspective of Barthes.Method: The visual content analysis approach was used to analyze 374 photos of CSR activities from the three largest cigarette companies in Indonesia.Findings: The usage of photos of CSR activities in the annual reports from the cigarette industry has increased from year to year. The economic and social categories were more disclosed in CSR photos, while the environmental category was relatively less disclosed. The denotative meaning of the photos is as images of company philanthropy and responsibility. The connotative meaning of the photos is to improve the image and blur out the negative impact of the cigarette industry.Originality/Value:The research on visualizing CSR activities in the cigarette industry through the Barthes theory viewpoint is the first of its kind.

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