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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 21, Nomor 1, Tahun 2024" : 7 Documents clear
CORPORATE GOVERNANCE AND FINANCIAL TRANSPARENCY: EVIDENCE FROM INDONESIAN MANUFACTURING COMPANIES Winoto, Surya Adi; Bandi, Bandi
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 1, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.84-102

Abstract

Corporate scandals enhance shareholders' concerns regarding the company's financial transparency. This study aims to examine the relationship between corporate governance and financial transparency. Multiple regression model is used to test the hypothesis on a sample of manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2022. The study find that financial transparency increases when frequency of audit committee activity and percentage of institutional ownership increases. However, the study find that independent commissioner has no impact on financial transparency.
SUSTAINABILITY DISCLOSURE, FINANCIAL PERFORMANCE, FIRM SIZE: CAN THEY IMPROVE VALUE? Widjanarko, Melinda; Oktorina, Megawati
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 1, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.103-119

Abstract

Saat ini perusahaan tidak hanya berorientasi pada laporan keuangan saja, namun juga perlu memperhatikan laporan non keuangan, salah satunya adalah pengungkapan aspek ekonomi, lingkungan, dan sosial dalam laporan keberlanjutan. Penelitian ini menguji pengaruh pengungkapan keberlanjutan dan kinerja keuangan terhadap nilai perusahaan dan pengaruh moderasi ukuran perusahaan. Sampel yang digunakan dalam penelitian ini menggunakan perusahaan yang terdaftar pada indeks Sri Kehati yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Pengukuran variabel laporan keberlanjutan menggunakan GRI Standards, kinerja keuangan dengan ROE, nilai perusahaan dengan Tobins’Q, dan ukuran perusahaan dengan total pendapatan. Hasil penelitian menunjukkan bahwa kinerja keuangan (ROE) berpengaruh positif terhadap nilai perusahaan. Sedangkan pengungkapan keberlanjutan dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Ukuran perusahaan dapat memperkuat pengaruh kinerja keuangan (ROE) terhadap nilai perusahaan namun tidak memoderasi pengaruh pengungkapan keberlanjutan terhadap nilai perusahaan. Keterbatasan penelitian ini adalah pengujian dampak pengungkapan keberlanjutan tidak dipisahkan antar sektor, sehingga dapat menimbulkan hasil yang bias karena informasi yang diungkapkan setiap sektor berbeda dari segi materialitasnya. Kata Kunci: Kinerja Keuangan, Ukuran Perusahaan, Nilai Perusahaan, Sustainability Disclosure.
ELEVATING FIRM VALUE: EXPLORING THE ESG FRAMEWORK'S INFLUENCE ON CORPORATE PERFORMANCE Wiyarti, Evy Steelyana; Lim, Michelle
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 1, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.1-23

Abstract

The establishment of a company not only focuses on financial aspects, but also focuses on social and environmental aspects. The purpose of this study is to empirically prove that philanthropic activities, environmental performance and environmental costs affect the value of the company. This research was conducted by energy sector companies listed on the Indonesia Stock Exchange in 2011-2020 and used the purposive sampling method  in determining samples. Data processing in this study was carried out using Microsoft Excel and SPSS 25 software. The data analysis technique in this study used multiple linear regression analysis. The results of this study prove that philanthropic activities have a positive and significant impact on the value of the company, while environmental performance has positive results but does not have a significant effect on the value of the enterprise. On the other hand, environmental costs have a negative result and do not have a significant effect on the value of the company. These findings suggest that companies should continue to prioritize philanthropic activities as a component of their CSR strategy, while also considering the environmental costs incurred as a result of their operations.
AN ANALYSIS OF COLLEGE STUDENTS ABILITY TO DETECT FRAUD USING THE ASTIN I-E-O MODEL Mukhotib, Ahmad Atho'; Hartiyah, Sri; ., Romandhon; Mas’ud, Abdurrahman
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 1, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.120-145

Abstract

This study aims to determine the ability of students to detect fraud by using the variables of student motivation, academic achievement, involvement in Auditing lectures, and the ability to detect fraud. The population in this study were 139 students of the Accounting Study Programme, Faculty of Economics and Business, Al-Qur'an University of Science class of 2019. This study used the total sampling method and was collected through a questionnaire with the help of the Google Forms platform, obtaining a total of 75 students who responded. The analysis technique used is path analysis with the help of SPSS software version 25. The results of this study indicate that student motivation has a positive effect on Auditing lecture involvement, and academic achievement has no effect on Auditing lectures. Meanwhile, Auditing lecture involvement has a positive effect on the ability to detect fraud, and student motivation and academic achievement do not affect the ability to detect fraud.
THE INFLUENCE OF INTERNAL CONTROL SYSTEMS, IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, AND HUMAN RESOURCE COMPETENCE ON FINANCIAL REPORT QUALITY Kartika, Vio Nanda; Ningsih, Sri
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 1, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.24-38

Abstract

This research aims to empirically explore the interaction between internal control mechanisms, adherence to government accounting standards, and human resource proficiency in Jember Regency, focusing on their combined effects on the quality of government financial reports. The study collected data from individuals working in the financial or accounting departments of 24 SKPDs (Local Government Work Units) in Jember Regency. Through a comprehensive questionnaire-based approach, 100 respondents participated in the study. Data analysis employed multiple linear regression techniques. The results reveal that the Internal Control System did not significantly affect financial statement quality. However, the implementation of Government Accounting Standards and the competency of human resources had notable impacts on financial statement quality. These findings underscore the importance of full compliance with Government Accounting Standards and the presence of skilled human resources to enhance financial reporting quality in government organizations.
THE EFFECT OF GREEN ACCOUNTING PRACTICE ON MAQASHID SHARIA PERFORMANCE IN ISLAMIC BANKS Khasanah, Amirah Arifah; Laela, Sugiyarti Fatma
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 1, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.39-63

Abstract

The purpose of this study is to analyze the effect of green accounting practice on maqashid sharia performance in Islamic banks. This research data used secondary data of 16 Islamic banks in Indonesia. Smart PLS 4 with the SEM-PLS model is the software used to test the effect between the dependent variable, namely the maqashid sharia index which is proxied in educating individuals; establishing justice; and promoting welfare on the independent variable, namely green accounting practice which is also proxied by green investment, green initiatives, and green activity management. Meanwhile, the control variables used in this study aim to control causality in obtaining a more complete empirical model measured using bank size. The results indicate that green investment, green initiative, and green activity management that fulfil the category in representing the practice of green accounting in islamic banks. The implementation of maqashid sharia in Islamic banks is only represented by educating individuals and promoting welfare. Furthermore, the results of the effect test in this study are green accounting practice have a negative significant effect on maqashid sharia performance in islamic banks. While bank size proxied as control variable have a positive significant effect on maqashid sharia performance.
TESTING THE FACTORS THAT CAUSE HERDING BEHAVIOR ON THE INDONESIAN STOCK MARKET Talebong, Kevin; Pagalung, Gagaring; Afdal, Afdal
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 1, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.64-83

Abstract

This study aims to examine and analyze the effect of stock return, market capitalization, and information asymmetry on herding behavior. The data used are secondary data obtained from the annual report of the company that is the object of research. The population in this study is all companies whose shares are listed in the LQ45 stock index for 2020-2022. Sample selection using purposive sampling and data analysis was carried out by multiple linear regression analysis. The results showed that stock returns had an effect in triggering herding behavior, while market capitalization and information asymmetry had no effect on triggering herding behavior. However, stock return, market capitalization, and information asymmetry together affect herding behavior.

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