cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
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 7 Documents
 1 
Search results for , issue "Volume 17, Nomor 1, Tahun 2020" : 7 Documents clear
DETERMINAN CARBON EMISSION DISCLOSURE DI INDONESIA Yusuf, Muhammad
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.131-157

Abstract

Global and uncontrolled climate change has caused a variety of problems and has become one of the biggest environmental issues in recent years. Indonesia is the fifth largest carbon emitting country in the world and as a country that has signed the Kyoto Protocol must participate in efforts to reduce carbon emissions. According to the Ministry of Environment and Forestry, industry is one of the biggest contributors to carbon emissions. This is one of the reasons why companies (industries) must contribute to reducing carbon emissions. Efforts made by companies are to do carbon emission disclosure. Carbon emission disclosure in Indonesia is still a voluntary disclosure so that not all companies make disclosures in their financial statements. This study aims to obtain empirical evidence about the factors that drive companies to conduct carbon emission disclosure. The determinant variables of carbon emission disclosure in this study are profitability, leverage, environmental performance, company size, and corporate governance, by taking samples of companies listed on the Corporate Governance Perception Index (CGPI) for the period 2007-2017. Determination of the research sample using purposive sampling method and data analysis techniques using the multiple linear regression method. The results showed that profitability, environmental performance, company size, and corporate governance had a positive effect on carbon emission disclosure while leverage had no effect on carbon emission disclosure. This research contribution provides empirical evidence about profitability, environmental performance, company size, and corporate governance are factors that drives companies to do carbon emission disclosure in Indonesia.
CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT Adi, Yohana Epifani Kartika; Kusumaningtyas, Metta
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.26-55

Abstract

Investors always use various information to get maximum profit in investing activities. This study aims to examine the effect of corporate governance, firm size and leverage on real earnings management. Corporate governance is proxied by institutional ownership, the proportion of the independent board of commissioners, and the number of audit committee meetings. The sample of this research is 90 consumer goods industry companies listed on the Indonesia Stock Exchange, which were selected using a purposive sampling method during the 2014-2018 research period. The analysis technique used is multiple linear regression. The results of the study conclude that institutional ownership, the proportion of the independent board of commissioners and the number of audit committee meetings have no effect on real earnings management. However, firm size and leverage have a positive effect on real earnings management.
ANALISIS PERBANDINGAN RASIO PROFITABILITAS SEBELUM DAN SESUDAH DIKELUARKANNYA PERATURAN MENTERI KEUANGAN NOMOR 15/PMK.010/2017 DAN NOMOR 16/PMK.010/2017 TENTANG DANA SANTUNAN PADA PT JASA RAHARJA (PERSERO) PERIODE 2016-2018 Rehan, Viola Marlita; Sasana, Hadi Sasana; Panggiarti, Endang Kartini
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.56-79

Abstract

This research was conducted to analyse the profitability of PT. Jasa Raharja (Persero) before and after the issuance of Minister of Finance Regulation Number 15 / PMK.010 / 2017 and Number 16 / PMK.010 / 2017 concerning compensation funds during 2016-2018. The method of analysis used in this research is qualitative descriptive study. The data used in this study are the financial statements of PT. Jasa Raharja (Persero) taken through www.jasaraharja.co.id. The results show that there has been a significant decrease in profitability when measured by Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) between before and after the implementation of Regulation of the Minister of Finance Number 15 / PMK.010 / 2017 and Number 16 / PMK.010 / 2017. This can occur due to an increase in the amount of claim compensation by 100% and changes in the receipt of flat rate fines to progressive rate fines. In the future, it is hoped that PT. Jasa Raharja (Persero) can further maximize the company's operating activities by reducing expenses or operating costs as efficiently as possible and optimizing existing resources, such as asset management and the use of capital to obtain maximum profit, so that the NPM, ROA, and ROE obtained by the company can increased. The contribution of the research is gives the knowledge that changes the regulation gives an impact to the profitability of PT Jasa Raharja (Persero).
PERSPEKTIF AKUNTANSI MANAJEMEN LINGKUNGAN DAN PENGUNGKAPANNYA PADA NILAI PERUSAHAAN Endiana, I Dewa Made; Suryandari, Ni Nyoman Ayu
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.80-89

Abstract

Company development does not only focus on maximum profit but also social and environmental welfare. This is in accordance with the principle of triple botton line accounting which consists of profit, planet and people. If the triple bottom line principle is not implemented, the company's environmental management is not organized, the company's environmental performance will decline and the company's desire to protect the environment is low. With environmental management accounting (EMA), companies can identify, assign and allocate costs accurately to a product or process, so that management is able to perform efficiency. EMA facilitates management in managing companies related to environmental performance management because of the availability of information starting from the use of raw materials, energy used, and water and the results of business processes such as waste. The importance of environmental performance in increasing the value of a company motivates researchers to determine whether the company's environmental performance and environmental disclosure have an effect on firm value. By using the sample selection criteria with purposive sampling, namely manufacturing companies that participated in PROPER 2016-2018, 15 companies were obtained as samples in this study. By using the PLS warp, the results show that Environmental Management Accounting has a positive effect on firm size, Environmental Management Accounting has a positive effect on Environmental Disclosure and Environmental Disclosure has a positive effect on firm size.
DAMPAK TEKNOLOGI INFORMASI, ETIKA PROFESI TERHADAP KINERJA AUDITOR Zaleha, Putri Amelia; Novita, Novita
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.90-114

Abstract

This research ains to make analyze about impact to information technology and professional ethics of public accountants for auditor performance. The result expected to provide benefits in the audit process of financial statements that they can to improve the auditor performance in public accounting firms in DKI Jakarta area. Respondent used in this study are auditors who work in public accounting firms in DKI Jakarta area. Data collection methods used was questionnaire. The analytical method used in this research is descriptive analysis. The verification analysis is used to test the outer model, inner model and hypothesis testing with SmartPLS 3th version. Result of this research reveals that of the two variables; information technology and professional ethics of public accountants that have significant positive effect on auditor performance. The result of this analysis show from original sample value of information technology of 0.225 and professional ethics of 0.691. I t means that information technology and professional ethics have a significant effect on auditor performance. Meanwhile, the t-statistics value of information technology is 3.517 and professional ethics is 10.289. It means that information technology and professional ethics have a significant effect on auditor performance. The result illustrate that auditors feel benefits when implementing information technology consisting of artificial intelligence with use of being able to help analyze big data quickly, reduce errors. Then, cloud computing with the use of large storage scalability and can adapt to the needs and flexibility of data usage. Then there is professional ethics in supporting and improving the performance of auditors with the basic principles formulated by IAPI.
AUDIT REPORT LAG: FAKTOR YANG MEMPENGARUHI Jayati, Rima Dwi; Machmuddah, Zaky; Utomo, St. Dwiarso
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.115-130

Abstract

Obtaining evidence regarding audit report lag and influencing factors is the main objective of this study. All mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period were made the population in this study. The purposive sampling technique was used as the basis for obtaining a representative sample, so that a sample of 15 companies was obtained. Multiple linear regression was used as an analytical tool in this study. Research findings prove that solvability has an influence on audit report lag. Whereas accounting income, audit opinion, and firm size do not have an influence on audit report lag.
KEPATUHAN PAJAK PELAKU UMKM DENGAN MODERASI KEADILAN PAJAK SEBUAH PENDEKATAN STRUKTURAL Hardiningsih, Pancawati; Srimindarti, Ceacilia; Sutrisno, Catur Ragil
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.1-25

Abstract

The problem of low tax compliance is an ongoing problem in the taxation field. This conditionis very ironic with the growth rate of the number of businesses in Indonesia. This study aims toempirically examine the effect of understanding tax, service quality, and tax rates on taxcompliance. This study also examines tax justice as a moderating variable. The population inthis study is the UMKM taxpayer in the city of Semarang as many as 145 MSMEs in the 6 KPPPratama areas of the city of Semarang. The sample selection technique uses conveniencesampling method and obtained 110 MSMEs. Data were analyzed using the Smart Partial LeastSquare technique. The results showed that tax understanding, service quality and tax ratesaffect taxpayer compliance. While tax justice does not moderate the tax rates on taxcompliance. This research is able to explain that awareness of taxpayers starts to grow theimportance of paying taxes, therefore the government must improve public facilities andequitable development for the benefit of the community properly and correctly throughincreasing more intensive education at MSMEs.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Volume 22, Nomor 2, Tahun 2025 Volume 22, Nomor 1, Tahun 2025 Volume 21, Nomor 2, Tahun 2024 Volume 21, Nomor 1, Tahun 2024 Volume 20, Nomor 2, Tahun 2023 Volume 20, Nomor 1, Tahun 2023 Volume 19, Nomor 2, Tahun 2022 Volume 19, Nomor 1, Tahun 2022 Volume 18, Nomor 2, Tahun 2021 Volume 18, Nomor 1, Tahun 2021 Volume 17, Nomor 2, Tahun 2020 Volume 17, Nomor 1, Tahun 2020 Volume 16, Nomor 2, Tahun 2019 Volume 16, Nomor 1, Tahun 2019 Volume 15, Nomor 2, Tahun 2018 Volume 15, Nomor 1, Tahun 2018 Volume 14, Nomor 2, Tahun 2017 Volume 14, Nomor 1, Tahun 2017 Volume 13, Nomor 2, Tahun 2016 Volume 13, Nomor 1, Tahun 2016 Volume 12, Nomor 2, Tahun 2015 Volume 12, Nomor 1, Tahun 2015 Volume 11, Nomor 1, Tahun 2014 Volume 10, Nomor 2, Tahun 2014 Volume 10, Nomor 1, Tahun 2013 Volume 9, Nomor 2, Tahun 2013 Volume 9, Nomor 1, Tahun 2012 Volume 8, Nomor 2, Tahun 2012 Volume 8, Nomor 1, Tahun 2011 Volume 7, Nomor 2, Tahun 2011 Volume 7, Nomor 1, Tahun 2010 More Issue