JURNAL AKUNTANSI DAN AUDITING
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.
Articles
177 Documents
<![CDATA[DETERMINAN CARBON EMISSION DISCLOSURE DI INDONESIA ]]>
<![CDATA[Yusuf, Muhammad]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.17.1.131-157
<![CDATA[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.]]>
<![CDATA[CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT ]]>
<![CDATA[Adi, Yohana Epifani Kartika]]>;
<![CDATA[Kusumaningtyas, Metta]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.17.1.26-55
<![CDATA[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.]]>
<![CDATA[HUBUNGAN INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN ]]>
<![CDATA[Achmad Arya Hudiyono Saputra]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.16.2.60-88
<![CDATA[This study examines the relationship between intellectual capital and firm perfomance. This study is to prove that intellectual capital can be considered by management as a factor in improving frim performance. The population in this study are all those listed on the Indonesia Stock Exchange during the period 2014 to 2018 that has meet the criteria that have been determined. In this study, intellectual capital measured by using value added intellectual coefficient (VAIC™) method. The results suggest that the intellectual capital has a positive association with firm performance proxied with ROA and Tobin’s Q, implying that the intellectual capital help firm to increase it’s performance. This study supports the argument of resource based theory that if the intellectual capital can be managed properly by the firm, intellectual capital will increase competitive advantage for the firm and also can increase their performance. ]]>
<![CDATA[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 ]]>
<![CDATA[Rehan, Viola Marlita]]>;
<![CDATA[Sasana, Hadi Sasana]]>;
<![CDATA[Panggiarti, Endang Kartini]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.17.1.56-79
<![CDATA[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).]]>
<![CDATA[THE EFFECTS OF AUDIT LAG, OPINION SHOPPING, LEVERAGE, AND PROFITABILITY TO THE GOING CONCERN AUDIT OPINION ]]>
<![CDATA[Rizqah Hanie Pratiwi]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.16.2.89-104
<![CDATA[This study aims to determine the effect of audit lag, opinion shopping, leverage and profitability to the going concern audit opinion. The independent variables used in this study are audit lag, opinion shopping, leverage and profitability. The dependent variable used in this study is the going concern audit opinion. Data were obtained from audited financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 26 companies during the period 2016-2018 with the total final sample being 78 samples. The sampling method is the purposive sampling method. The type of data used entirely is in the form of quantitative secondary data. This study uses a logistic regression analysis method. The result of this study indicate that leverage has a significant positive effect on going concern audit opinion, audit lag does not have a significant and negative effect on going concern audit opinion, opinion shopping does not have a significant and positive effect on going concern audit opinion, and profitability does not have a significant and negative effect on going concern audit opinion.]]>
<![CDATA[PERSPEKTIF AKUNTANSI MANAJEMEN LINGKUNGAN DAN PENGUNGKAPANNYA PADA NILAI PERUSAHAAN ]]>
<![CDATA[Endiana, I Dewa Made]]>;
<![CDATA[Suryandari, Ni Nyoman Ayu]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.17.1.80-89
<![CDATA[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.]]>
<![CDATA[PENGARUH GREEN INNOVATION TERDAHAP ECONOMIC PERFORMANCE DENGAN ENVIRONMENTAL MANAGEMENT ACCOUNTING SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Mariyamah Mariyamah]]>;
<![CDATA[Susi Handayani]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.16.2.105-123
<![CDATA[This study aims to examine empirically the effect of green innovation on economic performance and environmental management accounting as a moderate variable. This research method uses quantitative research methods. The sample of this study was manufacturing companies listed on the Indonesia Stock Exchange and participated PROPER program in the period 2016-2018. Based on the sampling technique, there were 155 companies. The data analysis technique uses Moderated Regression Analysis with the application of SPSS 25. The independent variable in this study is green innovation, which is green product innovation and green process innovation. The dependent variable in this study is economic performance measured by ROA. The moderating variable in this study is environmental management accounting measured by the eco-efficiency ratio. The results of this study show that green innovation has a positive effect on economic performance and environmental management accounting cannot moderate the relationship between green innovation and economic performance]]>
<![CDATA[THE EFFECT OF FREE CASH FLOW ON ASSET UTILIZATION WITH OWNERSHIP STRUCTURES AS MODERATING VARIABLES ]]>
<![CDATA[Elizabeth Nathania]]>;
<![CDATA[Samuel Putera]]>;
<![CDATA[Siti Farhana]]>;
<![CDATA[Wijantini Wijantini]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.16.2.1-17
<![CDATA[This study aims to examine how free cash flow (FCF) affects on asset utilization (AU) as a proxy for agency cost, followed by investigating the influence of ownership structures as moderating variables in reducing the negative effect of FCF on asset utilization. The research sample of 465 companies consisted of all companies listed on the Indonesia Stock Exchange in 2013-2017 with purposive sampling method. The findings of this study showed that FCF negatively influences AU). Institutional ownership weakens the negative relationship between FCF and AU. Contrarily, managerial ownership strengthens the negative relationship between FCF and AU. This study also found that family ownership strengthens the negative relationship between FCF and AU. This study contributes to understanding the role of various ownership structures in utilizing company's resources to improve their asset utilization, especially in the family ownership that dominates Indonesian firms. ]]>
<![CDATA[DAMPAK TEKNOLOGI INFORMASI, ETIKA PROFESI TERHADAP KINERJA AUDITOR ]]>
<![CDATA[Zaleha, Putri Amelia]]>;
<![CDATA[Novita, Novita]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.17.1.90-114
<![CDATA[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.]]>
<![CDATA[PENGARUH TAX AVOIDANCE DAN STRUKTUR KEPEMILIKAN TERHADAP TIMELINESS PUBLIKASI LAPORAN KEUANGAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Belya Dwi Puteri]]>;
<![CDATA[Made Dudy Satyawan]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.16.2.124-137
<![CDATA[The characteristics of financial statements in the form on the timeliness of financial statements publication is one of the requirements for information from financial statements to be relevant for the user’s decision. This study aims to determine the effect of tax avoidance and ownership structure on the timeliness of financial statement publication listed on the Indonesia Stock Exchange in period 2014-2018. Sample of research from purposive sampling is 475 companies with logistic regression analysis. The analysis evidence that tax avoindace, ownership concentrated on the family, and foreign ownership has an influence on the timeliness of financial statement publication. However, institutional ownership does not affect on the timeliness of financial statements publication.]]>
