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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 138 Documents
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PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK (STUDI EMPIRIS PADA MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS BRAWIJAYA) Isnan Murdiansyah; Made Sudarma; Nurkholis -
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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Abstract

This study aims to examine factors that influence students’ academic cheating behavior by using dimensions of fraud diamond which consists of pressure, opportunity, rationalization and capability. This study was conducted at the postgraduate (master) accounting program at the Faculty of Economics andBusiness, University of Brawijaya, Malang. The study used a combination of research methods (Concurrent Embedded Design) by using quantitative and qualitative methods, both in the collection of data and analysis, then compared the data obtained and found which data can be combined and distinguished. The results of this study provide empirical evidence that pressure, opportunity and rationalization have positive effect on student’s academic fraud behavior. It also found that the individual capability have negative effect on student’s academic fraud behavior.Keywords:Academic Fraud behavior, Fraud Diamond, Opportunity, Rationalization, Capability
ANALISIS PERBEDAANABNORMAL RETURNSAHAM SEBELUM DAN SESUDAH PUTUSAN SIDANG SENGKETA PEMILU PRESIDEN 2014 (Studi Kasus Saham di Bursa Efek Indonesia) Intan Ayu Rahmawati; Bety Nur Achadiyah
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

Abstract: The purpose of this study was to determine the difference of abnormal stock returns before and after the Lawsuit Decision of Presidential Election in 2014.This study was conducted using event study. The population was all of the company’s financial data listed in the LQ-45 index at the Stock Exchangein 2014. The sampling method used in this research was purposive sampling and the number of sample used was 44 companies. The data used was secondary data taken from BEI. Data analysis technique used was paired sample t-test. The period of observation was 10 days before and 10 days after the events of the Lawsuit Decision of Presidential Election in 2014. Based on the results of t-test on the abnormal return in the period before and after the announcement showed that there was no significant difference between the average abnormal stock returns before and after the Lawsuit Decision of Presidential Election in 2014.Keywords: stock exchange, event study, abnormal return
PENGARUH LEVEL OF DISCLOSURE TERHADAP COST OF EQUITY CAPITAL DENGAN VARIABEL KONTROLDEBT TO EQUITY RATIO, SIZE, BETA DANMARKET TO BOOK VALUE PADA INDEX KOMPAS 100 Siti Aisyah; Rohmawati Kusumaningtias
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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Abstract

Level of disclosure is a disclosure of the information provided as an attachmentto the financial statements in the form of footnotes or additional. The main motive of investors to invest is to obtain an optimal return because of certain risks. To obtain optimum returns investors need to assess the condition of the company that became the object of investment is one of them by looking at financial statements in which there is disclosure. This study was conducted to see the influence of the level of disclosure on cost of equity capital firm with a control variable debt to equity ratio, size, beta, and market to book value. This study takes a population index compass 100 companies listed on the Stock Exchange the period of 2008. The method used to determine the sample waspurposive sampling. Samples obtained as many as 41 companies during the study period. Analytical techniques used in this study is multiple regression. The results of simultaneous tests (F test) showed that the level of disclosure, Debt to equity ratio, Size, Beta, Market to book value is significant effect simultaneously on the cost of equity capital. Partial test results showed that the level of disclosure significant positive effect on the cost of equity capital, Debt to equity ratio, a significant negative effect on the cost of equity capital, Size significant negative effect on the cost of equity capital, Beta significant negative effect on the cost of equity capital, Market to book value significantly negative effect on the cost of equity capital, R2 indicates that the variable X (DISCL, DE, SIZE, BETA and MB) can define a variable Y (KS) of 60.57% while 39.43% influenced by other.Keywords: Level of disclosure (DISCL), Debt to equity ratio (DE), Size, Beta, Market to book value (MB) and the cost of equity capital (KS).
STUDI KASUS FENOMENOLOGI ATAS OPINI AUDIT WTP DI KALANGAN PEJABAT PEMERINTAH PROVINSI JAWA TIMUR Emy Auliyana
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.805 KB) | DOI: 10.17977/um004v4i12017p022

Abstract

This study aims to determine the meaning of unqualified opinion on the local government officials. This research is a qualitative case study approach and using the phenomenology as analysis tools to explore the meaning from the standpoint of informants. The results of this study revealed, first, unqualified opinion interpreted as a form of performance results that are technically the financial statements presented in accordance with the standards and statutory provisions. There are still the possibility of distortion, regarded as self-correction of the state apparatus for continuos improvement and not be complacent because already have unqualified opinion. Second, the study revealed that the unqualified opinion interpreted as the improvement of public welfare. Unqualified Opinion which is tried to be achieved by the East Java Provincial Government is one proof to gain the trust and recognition from society that public money is mandated been managed well.Keywords: Unqualified Opinion, Audit, Audit Opinion
FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN SAP BERBASIS AKRUAL DAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI EMPIRIS PADA PEMERINTAH DAERAH KABUPATEN DOMPU) Ajhar .; Akram .; Endar Pituringsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

The successful implementation of accrual-based GovernmentAccounting Standard is a veryimportant thing that will have an impact on performance accountability of government agencies, thenit is necessary for the identification of the factors that can support the successful implementation ofaccrual-based GovernmentAccounting Standard and accountability performance of government agen-cies. This study aims to provide empirical evidence that the human resources, internal control systemand information technology are all factors that affect the readiness of accrual-based Government Ac-counting Standard application and accountability performance of government agencies. This researchwas conducted at 37 working units Dompu. The population in this study is the scope of local govern-ment civil servants Dompu. The sampling technique used was disproportionate stratified random sam-pling. Analysis of the data used is Structural Equation Modeling (SEM) based variants or commonlycalled the soft modeling, using analytical tools Partial Least Square (PLS). The results showed that thehuman influence on the readiness of the implementation of accrual-based Governmet Accounting Stan-dards, Information Technology affect the readiness of the implementation of accrual-based GovernmetAccounting Standards, and Readiness application of accrual-based Governmet Accounting Standardsaffect the performance accountability of government agencies, while human resource has no effect onperformance accountability of government agencies, internal control system has no effect on perfor-mance accountability of government agencies, and Information Technology does not affect the perfor-mance accountability of government agencies.Keywords:government accounting standards, accrual basis, local government, financial statements,performance accountability of government agencies.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (STUDI EMPIRIS AUDITOR KAP DI JAWA TIMUR) Retna Safriliana; Nancy Indah Susanti Boreel
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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Abstract

Premature sign off of audit procedure is one form of Reduced Audit Quality / RAQ behaviors. The objectives of this research are to analyze time pressure, audit risk, materiality, review and quality control procedures, self esteem in relation to ambition and turnover intentions that can affect the premature sign-off of audit procedures. The population of this study are auditors who haveworked at Public Accountant Firm in Jawa Timur . The sample of this research are 56 auditors who have worked for Public Accountant Firm at Surabaya and Malang.Collection of the data are using survey method by questionnaries. Analysis of the data are using logistic regression analysis test .The result of analysis showed that time pressure, audit risk, materiality, review procedures and quality control, self esteem in relation to ambition significantly influenced premature sign-off audit procedures. But turnover intentions don’t significantly influenced premature sign-off audit procedures.Keywords: Auditor, premature sign-off of audit procedures, time pressure, audit risk, materiality review procedures and quality control, self esteem in relation to ambition, turnover intentions
AKUNTABILITAS GEREJA DALAM PERSPEKTIF ALKITABIAHDAN STEWARDSHIP THEORY (Study Kasus pada Gereja X di Jawa Timur) Franchisca Sukmawati; Sri Pujiningsih; Nujmatul Laily
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

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Abstract

Abstract:This research has purpose to understand of practice financial accountability at X church inEast Java. This research use qualitative approach. Procedure and collecting data in this research byusing technique interview, documentation, and hidden observation. Interview conducted for regent,herdsman session, management and congregation. Result of this research show : 1) Vertical financialaccountability or for God conducted by manage cash church honestly and full of responsbility. 2)Horizontal financial accoountability form by publish financial report.Keywords:Horizontal Accountability, Vertical Accountability, Stewardship Theory, Church
Kejujuran dalam Praktik Pelaporan Manajerial: Tinjauan Literatur Sistematis Dwi Rahma Fitriani
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 2, JULI 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (73.564 KB) | DOI: 10.17977/um004v6i22019p324

Abstract

Abstract: Agency theory is a widely adopted prominent management approach. The use of this theory has increased over time, but studies exploring managerial honesty in relation to reporting to shareholders are still limited. This study aims to identify the factors that influence honesty in managerial reporting using a systematic literature review method. Three databases were chosen to search for articles published from 2000 to 2018. The keywords used were honesty, managerial reporting, managerial behavior, and honesty determinant factors. From 1,720 articles identified using keywords search, 15 articles are the core articles which have been systematically reviewed. The results of the study find that the level of honesty in managerial reporting is driven by many factors such as the preference of individuals who have conducted trade-offs for honesty, the existence of profit-sharing plans, information and communication systems chosen by the company, individual morale and the role of peers. The most important efforts to improve honesty in the managerial sphere are starting from individual by committing to act honestly to improve integrity. By synthesizing findings from several articles studied, this study offers opportunities for various research and identify the steps for future research. Abstrak: Teori keagenan adalah pendekatan manajemen terkemuka yang telah banyak diadopsi. Penggunaan teori ini telah mengalami peningkatan dari waktu ke waktu, tetapi studi yang mengeksplorasi mengenai kejujuran manajerial dalam kaitannya dengan pelaporan kepada pemegang saham masih terbatas. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi kejujuran dalam pelaporan manajerial dengan menggunakan metode tinjauan literatur sistematis. Tiga database dipilih untuk mencari artikel yang dipublikasikan dari tahun 2000 hingga 2018. Kata kunci yang digunakan adalah honesty, managerial reporting, managerial behavior, dan honesty determinant factor. Dari 1.720 artikel yang didapatkan dengan pencarian kata kunci, 15 artikel merupakan artikel inti yang secara sistematis telah ditinjau. Hasil penelitian menyoroti bahwa tingkat kejujuran dalam pelaporan manajerial didorong oleh banyak hal yaitu preferensi individu yang telah melakukan trade-off untuk kejujuran, adanya rencana pembagian keuntungan, sistem infomasi dan komunikasi yang dipilih perusahaan, moral individu serta peran rekan sejawat. Upaya untuk meningkatkan kejujuran di lingkup manajerial yang paling penting adalah dimulai dari dalam sendiri dengan berkomitmen untuk bertindak secara jujur demi meningkatkan integritas. Dengan mensintesis temuan dari beberapa artikel yang dikaji, maka akan membuka peluang pada berbagai aliran penelitian dan mengidentifikasi langkah-langkah untuk penelitian selanjutnya.
Analisis Kontribusi Pajak Mobil LCGC Terhadap Penerimaan Pajak Kendaraan Bermotor Sumatera Barat Putri Intan Permata Sari; Elfiswandi Elfiswandi
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 2, JULI 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.024 KB) | DOI: 10.17977/um004v6i22019p309

Abstract

Abstract: This research aims to determine the contribution of Low Cost Green Car vehicle tax to the tax revenue of West Sumatera Province. The sample is purposively selected from Low Cost Green Car based on the type, the registration and the payment to the Office of Regional Finance of West Sumatra Province from 2013 to June 2016. The data was obtained from interviews on targets and realization of the tax vehicles revenue in West Sumatra. The method of analysis used in this research was the descriptive analysis method. The results showed that a high contribution of Low Cost Green Car toward the tax vehicles revenue. In addition, the Low Cost Green Car tax are made part of minibus or station wagon at the local revenue.Abstrak: Penelitian ini bertujuan untuk mengetahui kontribusi pajak kendaraan bermotor jenis Low Cost Green Car terhadap pendapatan pajak kendaraan bermotor di Sumatera Barat. Sampel yang digunakan adalah Low Cost Green Car berdasarkan jenis, terdaftar dan juga terbayar di kantor manajemen keuangan Provinsi Sumatera Barat pada periode 2013 hingga Juni 2016. Penentuan sampel menggunakan metode purposive sampling. Sumber data penelitian ini diperoleh dari wawancara tentang target serta realisasi pendapatan pajak kendaraan bermotor di Sumatera Barat. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif. Hasil analisis menunjukkan bahwa kontribusi pajak Low Cost Green Car terhadap pendapatan kendaraan pajak adalah tinggi. Dengan catatan, jenis pajak Low Cost Green Car dalam realisasi pendapatan asli daerah dimasukkan ke dalam jenis pajak untuk kendaraan jenis minibus atau st wagon.
Faktor-Faktor yang Mempengaruhi Akuntabilitas Dana Desa Muhammad Nur Aziiz; Sawitri Dwi Prastiti
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 2, JULI 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (880.596 KB) | DOI: 10.17977/um004v6i22019p334

Abstract

Abstract: The principle of accountability in governance is the principle that guarantees that the government is responsible for a series of designed programs. The implementation of the principle of accountability can increase public confidence in the government. This study aims to explain the influence of village officials' competence, utilization of information technology and the Government's Internal Control System (SPIP) on the village fund accountability. The data was collected through questionnaires distributed to 44 village officials (who experience managing village finance for at least one year) and analyzed using regression. The results of this study indicate that the competence of village officials, the use of information technology and SPIP affect the accountability of village funds. The practical implication of this study for government officials is to improve the competence of village officials through Siskeudes training and optimize the use of information technology. Theoretically, financial accountability in the public sector can also be explained through compliance theory and ethical concepts.Abstrak: Prinsip akuntabilitas dalam tata kelola pemerintahan adalah prinsip yang menjamin bahwa pemerintah bertanggungjawab atas serangkaian program yang berada di bawahnya. Terlaksananya prinsip akuntabilitas dapat meningkatkan kepercayaan publik terhadap pemerintah. Penelitian ini bertujuan menjelaskan pengaruh kompetensi aparat desa, pemanfaatan teknologi informasi dan Sistem Pengendalian Intern Pemerintah (SPIP) terhadap akuntabilitas dana desa. Data penelitian dikumpulkan melalui angket yang disebarkan ke 44 aparat desa dan dianalisis menggunakan regresi. Aparatur desa yang menjadi sampel penelitian dipilih untuk mereka yang telah berpengalaman mengelola keuangan desa sekurang-kurangnya selama satu tahun. Hasil penelitian ini menunjukkan bahwa kompetensi aparat desa, pemanfaatan teknologi informasi dan SPIP berpengaruh terhadap akuntabilitas dana desa. Implikasi praktis hasil penelitian ini bagi aparat pemerintahan adalah untuk meningkatkan kompetensi aparat desa melalui pelatihan Siskeudes dan mengoptimalkan pemanfaatan teknologi informasi. Secara teoritis, akuntabilitas keuangan sektor publik dapat pula dijelaskan melalui teori kepatuhan dan konsep etika.

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