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JURNAL AKUNTANSI DAN AUDITING

akuditi
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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 7 Documents

Search results for , issue "Volume 16, Nomor 1, Tahun 2019" : 7 Documents clear

PENGARUH TUNNELLING INCENTIVE DAN DEBT CONVENANT TERHADAP TRANSFER PRICING YANG DIMODERASI OLEH TAX MINIMIZATION Mintorogo, Astuti; Djaddang, Syahril
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 1, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Penelitian ini betujuan untuk menguji kebenaran terhadap pengaruh tunnelling incentive dan debt convenant terhadap keputusan transfer pricing yang dimoderasi oleh tax minimization. Pengukuran tunnelling incentive melalui jumlah kepemilikan saham, debt convenant diukur menggunakan strategi hutang dengan DER, dan tax minimization diukur menggunakan beban pajak dengan persentase laba kena pajak di masing-masing perusahaan manufaktur. Sample yang digunakan berbasis data skunder, dari Bursa Efek Indonesia sejak tahun 2015-2018. Metode Purposive sampling 60 data laporan keuangan dengan jumlah 15 perusahaan manufaktur tekstil. Tunnelling incentive berpengaruh terhadap keputusan transfer pricing sedangkan debt convenant tidak berpengaruh terhadap keputusan transfer pricing. Tax minimization tidak memoderasi pengaruh antara tunnelling incentive dan debt convenant terhadap keputusan transfer pricing. Dengan memperbanyak sampel khususnya di negara-negara Asia dapat membuat penelitian ini lebih berkembang dan sebagai bahan pertimbangan bagi para investor yang ingin berinvestasi, sebaiknya melakukan pengecekan ulang laporan pada keuangan yang ditebitkan oleh perusahaan, pada saat mengambil keputusan untuk berinvestasi.

EFFICIENCY OF ZAKAT MMANAGEMENT OORGANIZING (OPZ) IN INDONESIA Aziz, Roikhan Mochamad
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 1, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

National charity potential in Indonesia is very large, but not comparable to the fact that the number accumulation ZIS in Indonesia. Then, needs to be done to optimize the potential of zakat is one of them with efficiency. The purpose of this study was to determine the level of efficiency of Zakat Management Organization (OPZ). The sampling technique used in this research is purposive sampling by taking a sample of 2 organizations zakat is BAZNAS and PKPU. The data used in this research is secondary data obtained from financial statements published by BAZNAS and PKPU. Measurement of efficiency in this study using Data Envelopment Analysis (DEA).Input variables used in this study is the operational costs and personnel costs, while the output variable is the receipt and disbursement of zakat. Results from this study showed that only BAZNAS who always achieve efficiency levels of 100 percent during 2011-2013, while PKPU experiencing fluctuating conditions of efficiency. On average achievement BAZNAS efficiency from 2011 through 2013 is equal to 100 per cent, while the average achievement of efficiency PKPU fluctuated during the period 2011-2013 amounted to 52.13 percent.

KUALITAS PENGUNGKAPAN CSR PADA PERUSAHAAN LQ45 DAN FAKTOR YANG MEMPENGARUHINYA Solikhah, Badingatus; Kuswoyo, Adistya
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 1, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The purpose of this study is to examine the effect of board commissioners meeting frequency, board directors gender diversity, institutional ownership, managerial ownership, industrial sensitivity, and slack resources on CSR disclosure. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method, thus obtained 77 unit of analysis. This study used multiple regression analysis. The results showed that frequency of board commissioners meeting and indsutry sensitivity has positive significant effect on CSR disclosure. Meanwhile, boar director gender diversity, innstitutional ownership, managerial ownership, and slack resources do not affect the CSR disclosure.

E-VILLAGE BUDGETING : EFEKTIVITAS PENCEGAHAN FRAUD PADA PENGELOLAAN KEUANGAN DESA DI KABUPATEN BANYUWANGI Satia Utama, Anak Agung Gde; Zahari, Afika Rana
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 1, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to examine whether the current village financial management system in Banyuwangi that uses E-Village Budgeting has been effective in preventing the possibility of fraud in managing village finances. The theories construct these researches are the fraud triangle theory, the fraud management process and ISO 9126. This study used qualitative exploratory methods. This study used the most common data analysis techniques, Max Weber's ideal type. This type is a model or mental abstraction of relationships or social processes. The typical variety is a clear standard where data or "reality" can compare. EVB effectiveness testing is done using ISO 9126. The result of this study is the village government feels that the current EVB system has been effective in preventing fraud in village financial management. This is because EVB has a different mechanism than when it is still manual, in the process of disbursing funds. This research can be used as a basis for further research on EVB and can be an input for the Banyuwangi government in taking additional EVB development policies.

DAMPAK INFORMASI SOSIAL DAN LINGKUNGAN TERHADAP KEPUTUSAN MANAJER Eristiani, Deva; Solovida, Grace Tianna
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 1, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The increasing concern and focus on the social and environmental impacts lead many companies to consider making a social and environmental report. The report was intended to the external parties; however, it may benefit the internal parties especially for the manager in conducting the project. This research aimed to obtain empirical evidence on the influence of the social and environmental information to the manager decision. The population of this research was the students from the private university in Semarang who have enrolled in Akuntansi Manajemen and Sistem Pengendalian Manajemen (the management accounting and management control system), and the sample was 98 students. The research employed One Way ANOVA using SPSS. The result of this study indicated that social and environmental information significantly influenced the manager decision.

RESPONSES OF ACCOUNTABILITY TRANFORMATION PRACTICED IN MULTIPLE LEVEL OF INSTITUTIONAL LOGICS FOR BEING AUTONOMOUS STATE UNIVERSITIES IN INDONESIA Utomo, Dwi Cahyo
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 1, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study investigates accountability practices of Indonesian state universities during the reform implementation for being autonomous universites called as PTN Badan Hukum. Although the reform has been implemented based on government regulation, lack of empirical study can be viewed in published articles. For that reason, this study is addresed to filling the lack of accountability research in the reform of state universities in Indonesia. The context of the reform is the adoption of autonomous universities that are more close to the concept of privatisation affected by the internationalization objective of national agenda. Interpretive research approach is adopted to develop inductively a conceptual perspective based on central phenomenon. Moreover, the cases of the study are three Indonesian state universitiesÂ which implement the form of autonomous state university with pseudo named as UG, UD and UA. Straussian grounded theory approach was adopted in data analysis and collection. The central phenomenon of substantive grounded theory is labelled as multiple accountability responses in various institutional logic during transformation process of state universities that have been transformed from fully governed by Indonesia government become autonomous entities. The main finding of the study explains the presence of various institutional accountibility logics practiced in the context of internationalization process of Indonesia higher education institutions. The various institutional logics arise from personal, professional, managerial and public accountability logics. The various accountability logics display from two different environmental background that are university with less and high internationalization. Less and moderate conflict are resulted from low and high internationalization achievement respectively. The practice of accountability seem displaying more emphasize on public accountability logic in social level, managerial accountability logic in organizational level, personal and professional in individual level. The contribution of this research relates to empirical findings that enrich higher education accountability research in developing countries, employs interpretive methodology and grounded theory, and provides incremental development of institutional logics theory in explaining organizational change in a specific context.

PERKEMBANGAN PENELITIAN MENGENAI PERGANTIAN AUDITOR Mustofa, Abdurrahman Zaki
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 1, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to provide an overview of the development of the research related to audit switch, the samples taken from various national journal that can be accessed online. 18 samples taken from 9 national journals with the time span of 2009 to 2018. This research use Charting the Field method that was developed by Hesford et al (2007) where the researcher classified articles based on the topic and research method that is used on the articles. The results show that the most researched variable is Pergantian Manajemen. Research topic related to audit switch that is researched the most is anteseden topic, using Pergantian Manajemen Variable. The research method that is used the most is analytic method and among all samples there is no article that use review method.

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