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INDONESIA
JURNAL AKUNTANSI DAN AUDITING
Published by Universitas Diponegoro
ISSN : 14126699     EISSN : 25497650     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Volume 15, Nomor 1, Tahun 2018" : 5 Documents clear
ANALISIS PERAN KARYAWAN DALAM HUBUNGAN ANTARA DUKUNGAN PIMPINAN DENGAN FEKTIVITAS SPIP DAN KUALITAS LAPORAN KEUANGAN Sudarno, Sudarno
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 1, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.763 KB) | DOI: 10.14710/jaa.15.1.115-137

Abstract

The implication of issuance of Law No. 17/ 2003 on State Finance and Law No 71/ 2010 onGovernment Accounting Standard (SAP), the state universities have to compile and present finansial statements. The purposes of this research are to investigate factors which are affectingthe quality of finansial statement, the role of effectiveness SPIP to the effect of and to identify thecharacteristic of develop a finansial statement and level of leadership supported at state highereducation in Jawa Tengah and DI Yogyakarta. Population of this research was the accountingdivision responsible for preparing financial statements in 15 state universities in Jawa Tengahand DI Yogyakarta. Assuming each division had 7 staff; questionnaires were distributed by postsand couriers to 105 staff. Data from 67 respondents (63,81%) were analyzed by path analysis byusing PLS 2.0. This study supported the role of efectivness SPIP in developing a high quality offinansial statement. The commitment and motivation affects to quality of finansial statementindirectly through efectivness SPIP. However, this research has not enough evidence to said thatcompetency affects to efectivness SPIP. The other, The results of this study tend to supportmediation hypothesis that leadership supported affects to efectivness SPIP and quality offinansial statement indirectly through competency, commitment and motivation.
PENGARUH FRAMING DAN URUTAN BUKTI TERHADAP AUDIT JUDGMENT: KOMPARASI DAN INTERAKSI KEPUTUSAN INDIVIDU-KELOMPOK Haryanto, Haryanto
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 1, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.505 KB) | DOI: 10.14710/jaa.15.1.1-36

Abstract

This study aims to compare type of decision maker (individual-group) on the influence offraming and order effect for making an audit judgment by the auditor. A laboratoryexperiment approach with 120 auditors from The Audit Board of The Republic of Indonesia(Badan Pemeriksa Keuangan Republik Indonesia) as participants used to hypothesistesting. The results show that framing influences an audit judgment, and the interactionbetween framing and type of decision-maker affects on audit judgment. The study alsoshows that the order effect factor influences audit judgment. The interaction between theorder of evidence and the type of decision-maker also occurs, which indicates a decisionshift of individual-group in influencing an audit judgment. Consistent with several previousstudies, the group's decision is in line and greater or smaller then individual decision hasbeen made previously.
FAKTOR-FAKTOR YANG MEMENGARUHI PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) DALAM PERSPEKTIF THE UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY 2 (UTAUT 2) DI KABUPATEN SEMARANG Sutanto, Sutanto; Ghozali, Imam; Handayani, Rr. Sri
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 1, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.889 KB) | DOI: 10.14710/jaa.15.1.37-68

Abstract

This study aims to analysis and obtain empirical evidence of factors that affected the end user’sacceptance of SIPKD in Semarang Regency by using UTAUT 2 model. Sistem InformasiPengelolaan Keuangan Daerah (SIPKD) is an integrated application as a tool of localgovernment to improve the effectiveness of the implementation of regional financial managementregulations. This application is based on efficiency, economical, effective, transparent,accountable, and auditable principles. The independent variables in this study consisted ofperformance expectancy, effort expectancy, social influence, facilitating conditions, hedonicmotivation, and habit. The dependent variable consists of behavioral intention and use behavior.The relationship between independent variables to dependent variable was moderated by age,gender, and experience.Population variable in this research is SIPKD user or operator in 46local area of Government of Semarang Regency that is 331 user of SIPKD. The technique ofdetermining the sample using proportionate stratified random sampling method so that thesample in this study as many as 207 users of SIPKD. The data used were primary data collectedusing questionnaire survey method. The hypothesis of the research was tested by using PartialLeast Squares Structural Equation Modeling (PLS-SEM) analysis with SmartPLS applicationv.3.2.7. The results showed that hedonic motivation and habit influence the behavioral intentionto use SIPKD, the higher the level of pleasure and habits of using SIPKD then the intention touse SIPKD will be stronger. Facilitating conditions, habit and behavioral intention have an effecton Use behavior. The better the conditions that facilitate, the higher the use of SIPKD, and theintention to use the stronger the higher the SIPKD usage behavior often. The results of the test ofage, gender, and experience variables showed no moderate effects on behavioral intention anduse behavior.
PENGARUH PYRAMID OF STRUCTURE DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP TINDAKAN EKSPROPRIASI, DIMODERASI OLEHTATA KELOLA PERUSAHAAN Fadli Fendi Malawat; Sutrisno Sutrisno; Imam Subekti
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 1, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.827 KB) | DOI: 10.14710/jaa.15.1.69-90

Abstract

The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance asmoderating variable. The concept of expropriation practices in this study is measured by related partytransaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE).Analytical technique used is hierarchical regression analysis for testing hypotheses developed in thisstudy. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this studyfails to prove effect of company’s ownership through pyramid structure, and related party transactiondisclousure on expropriation practices. Furthermore, this study indicates the corporate governance canto increase the level of related party transactions disclosure, but has not been to reduce the expropriationpractices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controllingshareholders, especially the problem of information asymmetry, which can be minimized by the role ofcorporate governance.
INDIVIDUAL CHARACTERISTICS, FINANCIAL LITERACY AND ABILITY IN DETECTING INVESTMENT SCAMS Chariri, Anis; Sektiyani, Wibowati; Nurlina, Nurlina; Wulandari, Richa Wahyu
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 1, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.803 KB) | DOI: 10.14710/jaa.15.1.91-114

Abstract

This study aims to explore important indicators applicable for the early detection of investment scams and to investigate the effect of age, education and financial literacy on the ability to detectinvestment scams. Data were collected using a questionnaire survey with respondents inSemarang, Indonesia. A total of 311 respondents completed the questionnaires, for a 62.2%response rate, but only 304 questionnaires were usable. Confirmatory factor analysis was used toverify the indicators of investment scams, and a regression model was then employed to analyzethe data. The findings show five main indicators applicable for early detection of investmentscams: a) investments with unreasonably-high returns, b) investment involving salespeople thattend to force potential investors to make an immediate decision about the investment, c)investments without reasonable underlying cores of business, in accordance with principles offairness and prudence in financial investment sectors, d) investments with no clear explanationon how the investment funds are managed, and e) investments without any information on thestructure of management, ownership, and business, and the address of the companies. Finally,the finding shows that the level of individual financial literacy positively affects the ability todetect investment scams. However, age and education do not affect the ability to detectinvestment scams.

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