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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 7 Documents
 1 
Search results for , issue "Volume 20, Nomor 1, Tahun 2023" : 7 Documents clear
THE INFLUENCE OF MANAGERIAL ABILITY TOWARDS ACCOUNTING CONSERVATISM (A Study in Non-Cyclical Companies Listed on IDX) Handoko, Maria Evelyn Jenita; Fuad, Fuad
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 1, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.1.1-18

Abstract

The purpose of this study is to examine whether managerial ability affects positively to conditional and unconditional conservatism among non-cyclical companies listed on Indonesia Stock Exchange (IDX). The data used in this study uses secondary data taken from the company’s annual report that is provided in Indonesian Stock Exchange website as well as Bloomberg’s Financial Analysis (FA) and Equity Screening (EQS) for the period 2012 to 2022. In this study, the population are non- cyclical or consumer goods companies listed on the Indonesia Stock Exchange (IDX) and the sampling method used is purposive sampling technique. In the process of analysis, this research uses multiple linear regression with robust standard error method. The results of the analysis show that managerial ability affects in mixed way such as positive, negative and some even have no effect either to conditional conservatism. In addition, it affects positively to unconditional conservatism. To the best of the authors’ knowledge, few studies have explored the influence of managerial ability on accounting conservatism. For non-cyclical firms, this study’s result gives significant contribution which focuses on examining the association between managerial ability and accounting conservatism, which has not been widely used in local studies.
THE EFFECT OF MANAGERIAL OWNERSHIP, WORKING CAPITAL MANAGEMENT, AND EXECUTIVE COMPENSATION ON COMPANY PROFITABILITY Wardhani, Nurhastuty Kesumo; Junaedi, Daniel; Khomsiyah, Khomsiyah
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 1, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.1.19-31

Abstract

Several things that can impact the Profitability of a Company might be the size of the free cash flow, the managerial ownership structure, working capital management, and executive compensation. Once a Company has greater availability of free cash flow, the company has a greater ability to circulate the flow of money for the Company's operations in generating profits. The author’s purpose of research is to see the effect of managerial ownership structure, working capital management, and executive compensation on the profitability on manufacture Companies 'sub-sector chemicals listed on the Indonesia Stock Exchange from 2016 to 2020.Purposive sampling is the method being used by the Author, with the criteria of manufacturing Companies'sub-sector chemicals listed on the Indonesia Stock Exchange, which submitted consolidated financial statements from the year 2016-2020, the companies which earned profit from the year 2016-2020, rupiah currency and the company which listed from 2016-2020. The author decided to use dimensions of the days of sales inventory in this study in order to measure working capital management. The firm’s profitability is measured by Return On Assets. The analytical technique used is multiple linear regression. Keywords: Managerial Ownership, Working Capital Management, Executive Compensation, Free Cash Flow, Profitability
DETERMINANTS OF INTEGRATED REPORTING AND ITS IMPACT ON FIRM VALUE: LITERATURE REVIEW Mulyadi, Humaira Dinda
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 1, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.1.32-53

Abstract

Integrated reporting (IR) is the latest reporting that is important for use especially in Public Interest Entities (PIE). Unlike conventional reporting that only reports financial capital, integrated reporting includes other material information about manufacturing, intellectual, human, social and relational, and natural capital. Thus, the purpose of this study is to convey an understanding of IR and its contribution to the value of the company. Ultimately, this analysis includes useful recommendations for future IR research.
THE EFFECT OF CORPORATE RISK IN MEDIATING THE RELATIONSHIP OF SUSTAINABLE FINANCE ON CORPORATE PERFORMANCE Rampisela, Dominggus Richardo
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 1, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.1.74-96

Abstract

The purpose of this study is to analyze the impact of Sustainable Finance mediated by Company Risk on Company Performance for the period 2015 to 2019. Sustainable Finance is calculated using the SFD value (total value of sustainability disclosures) with POJK 51. Corporate risk is calculated using the NPL ratio. Company performance is calculated using the EVA ratio. Meanwhile, Bank Size is calculated using the total asset logarithm. The population in this study are banking companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The research sample was taken using the saturated sample technique. The data used in this study is secondary data, namely in the form of company financial statements that have been audited and obtained through access to www.idx.co.id. This research method uses the PLS research method. The results of the study show that Sustainable Finance has a significant negative effect on Company Risk and Corporate Risk has a negative impact on Company Performance. Also, Sustainable Finance mediated by Company Risk has a significant positive effect on the Company's Performance.
BANK SPECIFIC DETERMINANTS OF LIQUIDITY IN JOINT VENTURE COMMERCIAL BANKS OF NEPAL FROM 2016/2017 TO 2020/2021 Sharma, Bijay
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 1, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.1.54-73

Abstract

This study focuses on Bank Specific Determinants of Liquidity in Joint Venture Commercial Banks of Nepal from 2016/2017 to 2020/2021. Liquid Assets to Total Assets Ratio, Liquid Assets to Total Deposit Ratio and Quick Ratio are considered as dependent variable in this study. The independent variables used in this study are Capital Adequacy Ratio, Non-Performing Loan, Return on Assets and Bank Size.This research has used the simple random method of sampling and considered 3 joint venture commercial banks for the sample size from the total population of 7 banks. Secondary sources of data have been used from annual reports of the sample joint venture banks. The research study has used regression models and descriptive and analytical research design to test the significance of bank specific determinants of liquidity of sample banks.Liquid Assets to Total Deposit Ratio is found to be positively correlated with Capital Adequacy Ratio and negatively correlated with other independent variables used in this study such as Non-Performing Loan, Return on Assets and Bank Size. Liquid Assets to Total Assets Ratio is positively correlated with Capital Adequacy Ratio and negatively correlated with other independent variables used in this study such as Non-Performing Loan, Return on Assets and Bank Size. Quick Ratio is positively correlat4ed with Return on Assets and Capital Adequacy Ratio and negatively correlated with Non-Performing Loan and Bank Size. The regression coefficients of Capital Adequacy Ratio and Bank Size is positive whereas, the regression coefficients of Non-Performing Loan and Return on Assets is negative. 
DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR Rahmawaty, Rahmawaty; Darwanis, Darwanis; Abdullah, Syukriy
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 1, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.1.97-118

Abstract

This study aims to provide a literature review on audit quality in the public sector. There are 15 articles used from 3 journal categories, namely Scopus quartile 2, international, and national indexed by Sinta 3 which were published from 2017 to 2021. This study used the Systematic Literature Review method developed by Kitchenham et al (2009). Article searches are carried out through the publish or perish application with a search focus on Scopus as the main search source. Researchers also use search sources from Google Scholar as a secondary source of supporting data. The results showed that there were 6 dominant determination factors used to measure audit quality in the 15 selected articles, namely competence, independence, professional skepticism, professional ethics, motivation, and time budget pressure.
DETECTION OF FRAUDULENT FINANCIAL STATEMENT USING HEXAGON FRAUD THEORY A LITERATURE REVIEW Ridwan, Yolanda Arvilia
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 1, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.1.119-136

Abstract

This research aims to provide information about how the detection of financial statement fraud that can occur in Indonesia is related to the hexagon theory of fraud. This research uses a systematic literature review methodology in detecting fraudulent financial statements. Found 20 articles between 2011-2021 on google scholar. purposive sampling is used in this article. The results of this literature research can help future researchers to develop more in-depth fraud research in the future. Some of the variables that appear in the selected articles can be a reference for subsequent researchers regarding fraudulent financial statements, such as expanding the object, expanding the scope of the investigation, and adding research factors. 

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