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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 2, Tahun 2023" : 7 Documents clear
GOING CONCERN AUDIT OPINION: IS IT AFFECTED BY BUSINESS RISK AND INTERNAL CONTROL? Mulyana, Dendi; Widarsono, Agus; Apandi, R. Nelly Nur
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, 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.20.2.233-248

Abstract

The auditor issues a going concern audit opinion based on concerns about the future viability of a company's operations that may be influenced by external responses. The objective of this study is to investigate the impact of business risk, comprising firm size, leverage, and mass media coverage, as well as company internal control, which comprises training activities and internal auditors, on the going concern audit opinion. The research was carried out on 111 companies listed on the IDX's special surveillance board as a sample. In this study, quantitative methodologies with descriptive and causal methods are implemented. Hypothesis testing using logistical regression analysis. The results show that leverage and mass media coverage respectively have a positive influence on the going concern audit opinion, whereas the firm size, training activities, and internal auditor respectively have no influence on the going concern audit opinion.
THE INFLUENCE OF WORK OVERLOAD, INTELLECTUAL QUOTIENT, EMOTIONAL QUOTIENT, AND SPIRITUAL QUOTIENT ON THE PERFORMANCE OF EXTERNAL AUDITORS Hakim, Luqman Nul; Arifah, Siti; Pramudyastuti, Octavia Lhaksmi
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, 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.20.2.197-213

Abstract

Along with the times and technology that is so fast requires everyone to improve their performance. One of them is the external auditor profession. This study aims to analyze the effect of work overload, intellectual quotient, emotional quotient, and spiritual quotient on the performance of external auditors. This study uses a quantitative method using primary data. The population used in this study is the Public Accounting Firm (KAP) in DKI Jakarta. The sample used a purposive sampling method with a total of 75 respondents who had the criteria of being worked as an auditor at KAP in DKI Jakarta with a minimum of 6 months of works. The results of this study indicate that work overload has a negative effect on the performance of external auditors while the intellectual quotient, emotional quotient, and spiritual quotient have a positive effect on the performance of external auditors
A REVIEW OF AUDIT DEVELOPMENTS IN IRAN Tasaddi Kari, Mohammad Javad; Azadi Hir, Keyhan; Rezazadeh, Javad; Kheradyar, Sina
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, 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.20.2.157-167

Abstract

Considering the role and importance of the auditing profession, the present research has reviewed the developments of auditing and finding the root causes of its lack of development in Iran. After studying the relevant research literature and identifying the factors affecting the development of audit services at the international level, the root cause of this backwardness was investigated. The results show that the role of Limperg's Dynamic Theory, Legal Requirements of Mautz and Sharaf, and Adam Smith's Theory of Division of Labor are effective on this issue. Also, the development of international trade, the formation of online work teams, sanctions, advertising; Creating a demand for auditing services, establishing standards and regulatory laws, requiring the development of various skills, forming institutions that establish, implement and oversee various services; Benefiting from expert forces in various sciences, development of human knowledge, etc., can lead to the development of the assurance services market.
CENTRALIZED LIFE ACCOUNTING Tasaddi Kari, Mohammad Javad
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, 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.20.2.168-177

Abstract

According to Limperg's dynamic theory, accounting and auditing are rooted in the environment. Due to the continuous change of the environment and its effect on the needs of the audience, accounting is also bound to change and improve in order to maintain legitimacy and meet the needs of its audience. Therefore, accounting is continuously developing. According to the mentioned explanations and the development of urbanization and consequently the appearance of apartments, towers and complexes, the need to design and establish a codified and coherent accounting system for this type of activities is felt. to be Therefore, in this article, we intend to provide a codified framework for accounting apartments, towers and complexes (concentrated life).The use of centralized life accounting (CLA) controls resources and provides a framework for performance evaluation in addition to fulfilling the responsibility of accountability. Also, the development of the accounting field due to the connection between science and its practice will lead to the development of other accounting fields as well.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTION, AND OWNERSHIP STRUCTURE TO CORRUPTION RISK IN COMPANIES LISTED ON TRANSPARENCY INTERNATIONAL Satila, Hanna Trusty; Chariri, Anis
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, 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.20.2.137-156

Abstract

This study aims to investigate the effect of corporate social responsibility, political connections and ownership structures on the corruption risk in a global scale. We utilize 116 largest multinational companies listed on the Transparency International Reports in the period of 2014 and 2016 sample. Data are then analyzed using Smart PLS 3 with the PLS Algorithm and Bootstrapping tests. The fundings show that corporate social responsibility influence the corruption risk whereas political connection and ownership structure positively affect the corruption risk. The study implies the importance of considering corporate social responsibility, political connection and ownership structure when assessing fraud risks of companies, especially corruption risks.
EVALUATION OF COVID-19 TAX INCENTIVE POLICIES: INCOME TAX ARTICLE 25 AND INCOME TAX ARTICLE 22 IMPORT Chairunnisa, Nadillah; Nuryanah, Siti
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, 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.20.2.178-196

Abstract

The Covid-19 pandemic in 2020 caused the state tax revenue target to not be achieved. Covid-19 Tax Incentives PPh Article 25 and PPh Article 22 Import in 2022 are still being provided by the government because the Covid-19 pandemic has not ended and has had an impact on the economy. The purpose of this research is to evaluate the covid-19 tax incentive policy PPh Article 25 and PPh Article 22 Import from the perception of taxpayers based on The Four Maxims and evaluate the application of the two tax incentive policies at the ABC Tax Office. This research method is mixed, combining quantitative and qualitative approaches. The data in this study were obtained from questionnaires to taxpayers and interviews with tax authorities and taxpayers. The results of the study show that taxpayers' perceptions of tax incentive policies have fulfilled The Four Maxims, but there are still constraints from the web system. The implementation of the Covid-19 tax incentive policy at KPP ABC has been effective, but monitoring, evaluation, and assessment of taxpayer satisfaction have not been carried out as a whole regarding the tax incentive policy.
THE IMPACT OF INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON THE ISLAMIC BANKS' FINANCIAL PERFORMANCE: THE MODERATING ROLE OF COMPETITIVE ADVANTAGE Annisa, Annisa; Haryono, Slamet
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, 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.20.2.214-232

Abstract

The inconsistency of previous research results encourages this research. This study examines the impact of intellectual capital and good corporate governance on the financial performance of Islamic commercial banks moderated by competitive advantage. From 2016 to 2021, 9 Indonesian Islamic commercial banks were tested, which were selected using purposive sampling technique and estimated using panel data regression fixed effect model through Eviews 12 program. The results of this study reveal that intellectual capital can affect financial performance, but good corporate governance has no impact on the financial performance of Islamic commercial banks.  This study also reveals the relationship between intellectual capital and good corporate governance with financial performance cannot be moderated by competitive advantage. The results of this study imply the importance of managing intellectual capital to improve financial performance and the implementation of good corporate governance needs to be improved.  

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