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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
 1 
Search results for , issue "VOLUME 11, NOMOR 2, 2024" : 5 Documents clear
The Impact of Ownership Structure on Tax Avoidance: Audit Quality as Moderating Variable Estetika Mutiaranisa Kurniawati; Siti Rokhimah
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 2, 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i22024p147

Abstract

Purpose: This research is aimed at giving empirical evidence related to the correlation of ownership and corporate tax avoidance as well as describing the moderating effect of audit quality.Method: The sample comprises 315 observations from manufacturing companies listed on the IDX (Indonesia Stock Exchange) during the period of 2015-2019. For data analysis, panel data regression techniques were employed to ascertain the effect of ownership on tax avoidance moderated by audit quality.Findings: The results indicated that institutional, family, and foreign ownership were positively related to corporate tax avoidance. Nevertheless, the effect of audit quality was found to moderate the correlation of family and foreign ownership to tax avoidance.  Originality/Value: This research contributed fresh evidence that elevated external audit quality held a moderating effect on tax avoidance in family-owned companies and those under foreign ownership. 
Accountant Skill Gen Z Fresh Graduates in Digital Era: A Systematic Literature Review Mohammad Iqbal Firdaus; Rizka Furqorina
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 2, 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i22024p160

Abstract

Purpose: The purpose of this study is to investigate the impact of emerging technologies on the skills required for accountants in the digital era, particularly focusing on the skills needed by Gen Z fresh graduates. Method: The present study builds on a systematic literature review of 41 academic articles published in Scopus Database between 2017 and 2024. It is based on the “preferred reporting items for systematic reviews and meta-analyses” (PRISMA) method. Synthesising research through a transparent, rigorous and replicable process makes it possible to explore and identify accountant skill in digital era. Findings: The findings highlighted the need for accountants to possess digital literacy skills, data analytics skills, and the ability to work collaboratively with professionals from other fields. The study also emphasized the importance of continuous professional development to keep pace with the rapid technological advancements in accounting. Originality/Value: This paper offers a comprehensive literature review on impact of emerging technologies on the skills required for accountants in the digital era, particularly focusing on the skills needed by Gen Z fresh graduates. It could provide a insight and guidance for accounting fresh graduate to possess digital literacy skills, data analytics skills, and soft skills to adapt to technological changes and meet the needs of the dynamic accounting industry.
Carbon Emissions Disclosure are Reviewed of Firm Characteristics, Environmental Performance and Women on the Board of Directors Iislamiyah Iislamiyah; Novita Indrawati; Al Azhar L
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 2, 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i22024p083

Abstract

Purpose: This study aims to test and analyze the effect of company size, company age, environmental performance and women on the board of directors on the disclosure of carbon emissions in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period.Method: The data analysis method used, namely multiple linear regression analysis. The sampling technique in this study used purposive sampling technique and obtained a sample of 60 companies, so that the number of observations was 180 observations.Findings: The results of this study indicate that company size and environmental performance affect the disclosure of carbon emissions. While the age of the company and women in the board of directors have no effect on the disclosure of carbon emissions.Originality/Value: The results of this research will most likely help companies develop their understanding of environmental issues, especially in disclosing carbon emissions These findings can assist companies in developing carbon emission management strategies by considering factors such as company size and environmental performance. In addition, the results of this study may increase corporate awareness of the importance of corporate sustainability in business practices.
Accountant Stereotypes in Korean Dramas Luhtitis Enggar Rahmasari; Ika Putri Larasati; Rizky Dharana Meidina
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 2, 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i22024p102

Abstract

Purpose: The objective of this study is to investigate how Korean dramas portray stereotypical images of accountants, which is expected to provide literature that explores popular culture in accounting research.Method: This research used a qualitative approach with the thematic analysis method. Four Korean dramas were selected based on ratings and the role of the accountant profession in the dramas for both main and supporting characters. Findings: The results of the study showed that accountants are described as professional, intelligent, and honest beancounters. Positive and negative stereotypes in Korean dramas as popular culture might influence the career option of becoming accountants. This research has been unable to explain why there has been declining interest in the accountant profession. Future studies could involve examining the effect of accountant stereotypes as portrayed in Korean dramas on their viewers.Originality/Value: The visualization of accountants in Korean dramas is considered a new and interesting topic to be investigated. Some previous studies had involved this topic, and there is still some room for improvement. This study is expected to improve some areas, particularly the methods and findings of related topics. 
The Moderation Effect of Islamic Corporate Governance on Fraud Financial Statement Detection Using Fraud Hexagon Ina Mutmainah; Dina Amalia Mahmudah
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 2, 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i22024p125

Abstract

Purpose: Given that Islamic corporate governance serves as a moderating variable, this study aims to examine the impact of the hexagon theory on fraudulent financial statements.Method: This study employed a quantitative methodology and garnered secondary data on Islamic commercial banks in Southeast Asia. Purposive sampling was carried out to collect data from 18 companies during five years (2017–2022), yielding 90 observations. The data analysis method employed Warp-PLS software version 8.0 and partial least square structural equation modeling (PLS-SEM).Findings: Study results demonstrate that financial stability significantly worsens the performance of fraudulent financial statements. Related party transactions, external auditors, director changes, C.E.O. education, company existence, and political connections did not affect governance, moderate the significant positive influence of financial stability, related party transactions, company existence, and political connections on fraudulent financial statements. Meanwhile, good oversight, external auditors, director changes, and C.E.O. education did not moderate the impact of misleading financial statements.Originality/Value: This research contributites significantly to the Islamic banking management. The Islamic corporate governance mechanism forms the process and structure of the entity’s supervisory, monitoring and advisory functions. The presentation of financial statements is carried out in an accountable and transparent manner based on Sharia principles, which can reduce the practice of financial statement fraud, so stakeholders will be more confident in investing.

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