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[CENTRALIZED LIFE ACCOUNTING ]]>
<![CDATA[Tasaddi Kari, Mohammad Javad]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, Tahun 2023 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro ]]>
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DOI: 10.14710/jaa.20.2.168-177
<![CDATA[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.]]>
<![CDATA[TESTING THE FACTORS THAT CAUSE HERDING BEHAVIOR ON THE INDONESIAN STOCK MARKET ]]>
<![CDATA[Talebong, Kevin]]>;
<![CDATA[Pagalung, Gagaring]]>;
<![CDATA[Afdal, Afdal]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 1, Tahun 2024 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro ]]>
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DOI: 10.14710/jaa.21.2.64-83
<![CDATA[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.]]>
<![CDATA[THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTION, AND OWNERSHIP STRUCTURE TO CORRUPTION RISK IN COMPANIES LISTED ON TRANSPARENCY INTERNATIONAL ]]>
<![CDATA[Satila, Hanna Trusty]]>;
<![CDATA[Chariri, Anis]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, Tahun 2023 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro ]]>
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DOI: 10.14710/jaa.20.2.137-156
<![CDATA[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.]]>
<![CDATA[EVALUATION OF COVID-19 TAX INCENTIVE POLICIES: INCOME TAX ARTICLE 25 AND INCOME TAX ARTICLE 22 IMPORT ]]>
<![CDATA[Chairunnisa, Nadillah]]>;
<![CDATA[Nuryanah, Siti]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, Tahun 2023 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro ]]>
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DOI: 10.14710/jaa.20.2.178-196
<![CDATA[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.]]>
<![CDATA[THE IMPACT OF INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON THE ISLAMIC BANKS' FINANCIAL PERFORMANCE: THE MODERATING ROLE OF COMPETITIVE ADVANTAGE ]]>
<![CDATA[Annisa, Annisa]]>;
<![CDATA[Haryono, Slamet]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, Tahun 2023 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro ]]>
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DOI: 10.14710/jaa.20.2.214-232
<![CDATA[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. ]]>
<![CDATA[MEASURING CARBON DISCLOSURE FROM CEO CHARACTERISTICS ]]>
<![CDATA[Harjito, Yunus]]>;
<![CDATA[Sutopo, Bambang]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro ]]>
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DOI: 10.14710/jaa.21.2.200-217
<![CDATA[This study aims to examine the influence of CEO characteristics with the proxies used, namely gender, foreign CEOs, and CEO impression management on carbon disclosure. The study takes data on mining sector companies listed on the Indonesia Stock Exchange with a coverage of 2019 to 2023 which includes 68 companies with a total of 340 data. The results showed that all CEO characteristics used in this study proved to have a positive and significant effect on carbon disclosure. The presence of a female CEO leading the company will improve the quality and environmental performance of the company, as well as carbon disclosure. In addition, the presence of foreign CEOs who have a foreign educational background also has a positive impact on corporate carbon disclosure. The narcissistic nature shown by CEOs in company reports through CEO impression management is also proven to have a positive and significant impact on carbon disclosure. All the results of this study are proven to confirm the statements contained in the upper echelon theory.]]>
<![CDATA[PRUDENCE ACCOUNTING: THE ROLE OF FINANCIAL DISTRESS, FREE CASH FLOW, AND CAPITAL INTENSITY IN ACCOUNTING DECISIONS ]]>
<![CDATA[Warhaeti, Heti]]>;
<![CDATA[Rahmawati, Teti]]>;
<![CDATA[Purnama, Dendi]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro ]]>
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DOI: 10.14710/jaa.21.2.218-233
<![CDATA[The Study analyzes the influence of financial distress, free cash flow, and capital intensity on prudent accounting. The research methods used are descriptive and verification methods. The population in this research is the 57 metal & mineral mining subsector companies listed on the Indonesia Stock Exchange in 2019-2022. The final sample was obtained from as many as 46 companies through the purposive sampling method, where the research was conducted for four years. The data collection technique used was non-participant. The analysis technique used is panel data regression analysis. The research results show that financial distress, free cash flow, and capital intensity influence accounting prudence. Economic distress, free cash flow, and capital intensity significantly positively affect prudence accounting.]]>
<![CDATA[The Effect of Government Accounting Standards, Utilization of Information Technology, and Accounting Internal Control on the Quality of Financial Reports with Organizational Commitments as Moderating Variables ]]>
<![CDATA[Indriyani, Dewi]]>;
<![CDATA[Mappanyukki, Ratna]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 2, Tahun 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro ]]>
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DOI: 10.14710/jaa.18.2.180-198
<![CDATA[Research aims: This study identifies the effect of applying government accounting standards; implement the information technology; and internal control system of accounting on the quality of financial reports with the moderating variable is organizational commitment.Design/Methodology/Approach: The study implemented a quantitative approach with a purposive sampling technique on 100 respondents of the State Civil Apparatus within the Ministry of Religion that comprises 53 central employees and 47 provincial employees. Collecting primary data was conducted by filling out a questionnaire. Hypothesis testing utilized bootstrapping procedure.Research findings: The results showed that the application of government accounting standards is accrual based; Utilization of Information Technology; and Accounting Internal Control have positive and significant influences on the Quality of Financial Reports. Then, organizational commitment does not act as moderation to the influence between the application of government accounting standards and the quality of financial reports. However, organizational commitment can moderate the influence between the use of information technology and the quality of financial reports, internal control and the quality of financial reports significantly]]>
<![CDATA[ASSESSING THE IMPORTANCE OF SUPPLY CHAIN MANAGEMENT IN STRENGTHENING THE MSMES RESILIENCE IN THE TIME OF DISRUPTION ]]>
<![CDATA[Arkananta, Muhammad Bagas]]>;
<![CDATA[Mcguinness, Gary]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro ]]>
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DOI: 10.14710/jaa.21.2.234-246
<![CDATA[In the current dynamic business landscape, organizations need to be able to quickly adjust to changing conditions and protect its business against various risks in order to stay competitive. Due to its severe disruption of global supply chains, particularly in the food sector, the COVID-19 pandemic has brought attention to the need for strong supply chain management (SCM) strategies. This study investigates how resilient MSMEs supply chains are, in case of Dfresto company as an MSME in the Indonesian food industry that benefited from the Covid-19 pandemic. In order to reduce the disruptions impact on the MSMEs level, the study identifies some important things that contribute to the supply chain resilience, such as the importance of having various suppliers and an organized distribution network. Moreover, the research proposes strategies for MSMEs to improve the resilience of their supply chains, like maintaining positive relationships with suppliers and having a short payment term to ensure a steady cash flow. The results could provide MSMEs with important information to build more sustain supply chain networks and better prepare for unanticipated circumstances in the future. ]]>
<![CDATA[IMPACT OF ESG REGULATIONS ON SUSTAINABLE BUSINESS PRACTICES: EVIDENCE FROM INDONESIA ]]>
<![CDATA[Hakim, Muhammad Taufiqul]]>;
<![CDATA[Fuad, Fuad]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro ]]>
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DOI: 10.14710/jaa.21.2.247-253
<![CDATA[This research project examines the correlation between ESG (Environmental, Social, and Governance) regulations and sustainable business practices among small and medium-sized enterprises (SMEs) in Indonesia. Through qualitative interviews and a review of relevant literature, this study seeks to identify the obstacles and advantages that Indonesian SME's encounter when attempting to incorporate ESG principles into their operations. Proactively promoting ESG-related policies to address environmental, social, and governance challenges has been the Indonesian government. However, little is known about the efficacy and implications of these regulations, specifically for SMEs with limited resources. By assessing the influence of ESG regulations on the behaviour of small and medium-sized enterprises (SMEs), this study aims to address this knowledge deficit by identifying barriers to adherence and viable approaches to promote sustainable entrepreneurship]]>
