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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 138 Documents
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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.
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.
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.
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.
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.
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. 
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.
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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