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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 177 Documents
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The Influence of Profitability, Leverage, and Board Characteristics on Corporate Environmental Disclosure in Asia Pacific Market Maharani, Solehah Ayu; Fuad, Fuad
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.105-127

Abstract

This Paper Examines the influence of profitability, leverage, and board characteristics on the environmental disclosure under ISO 26000. Data were collected from 5440 firm-year observations from 12 countries in Asia Pacific. Our study finds that profitability, leverage, and board characteristics do not significantly affect environmental disclosure. Nevertheless, this research can explain that the awareness of environmental policy for employees and society must be improved. Especially in maintaining the social and environmental welfare to their surroundings and increasing the demand of the stakeholders.
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.
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.
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. 
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.
FENOMENA AUDIT DELAY: FINANCIAL DISTRESS PASCA COVID-19 Mardjono, Enny Susilowati; Astutie, Yanti Puji
JURNAL AKUNTANSI DAN AUDITING Volume 19, Nomor 2, Tahun 2022
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.19.2.190-203

Abstract

This study aims to examine the impact of financial distress on audit delay pre-COVID-19 period and firm size, profitability and reputation of audit firms as control variables.  The population used in this study are manufacturing companies in the Indonesia Stock Exchange 2018-2020 with a total sample of 189 samples. Sampling is based on a purposive sampling method with certain criteria. Panel data regression analysis is used in the study. The results showed that Audit delay increased in the pre-COVID-19 period than in Post COVID-19 period. The Finacial distress has a significant positive effect on audit delay in the pre-COVID-19 period. Meanwhile, all control variables such as type of audit firms, profitability and reputation of audit firms have negative effects on audit delay pre-COVID-19 period.
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.
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.
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.
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. 

Page 15 of 18 | Total Record : 177

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