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JURNAL AKUNTANSI DAN AUDITING

akuditi
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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 170 Documents

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HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA Sirait, Shanty Debora Yutriny; Siregar, Sylvia Veronica
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 1, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to test association between cost of equity capital and level of corporate social responsibility(CSR) and intellectual capital disclosure in banking sector in Indonesia. The samples in this study are listedbanks in Indonesia between 2007-2009 with total observations are 49 firm-years. The result of this studyshows that there is no significant association between subsequent yearsâ€™s cost of equity capital and level ofCSR and intellectual capital disclosure in banking sector in Indonesia. Also there is no significant associationbetween change in level of CSR disclosure and the change of cost of equity capital in subsequent year. On theother side, significant and negative correlation is found between change in level of intellectual capitaldisclosure and the change of cost of equity capital in subsequent year.Keywords:cost of equity capital, CSR disclosure, intellectual capital, bank

PENGARUH CORPORATE GOVERNANCE TERHADAP HUBUNGAN BESARAN DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA: STUDI EMPIRIS PERUBAHAN PSAK NO. 7 Juvita, Desriana; Siregar, Sylvia Veronica
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The purpose of this research is to examine the effects of effectivity of board of commisionerand audit committee on the relationship between related party transactions (RPT) amountand disclosure on earnings management. This research is using 86 samples of the company inmanufacturng industry on 2010 and 2011 to see the comparation of the changes in PSAK No.7.The result shows board of commisioner and audit committee effectiveness weaken the relationshipbetween amount of RPT and earnings management. Moreover, disclosure of RPT according toPSAK No.7 (revised 2010) and Bapepam-LK weaken the relationship between RPT and earningsmanagement.

RELEVANSI NILAI REVALUASI ASET TETAP DENGAN TINGKAT UTANG SEBAGAI VARIABEL MODERASI Aryani, Fransisca Ayudya; Juliarto, Agung
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 1, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to analyze the value relevance of fixed asset revaluation and whether debt levels moderate value relevance of fixed asset revaluation. Signaling theory states that the company revalues its assets with the aim to provide credible signals about favorable future prospects; whereas debt contracting theory suggests that firms with high debt levels have opportunistic motives in doing the revaluation of fixed. This study uses 54 data of nonfinancial companies listed on the Indonesian Stock Exchange and have revalued its fixed assets in the period 2012-2015. The results shows that the revaluation of fixed asset has a value relevance, and leverage moderates this value relevance. Companies are trying to show the fair value of assets and an overview of the actual company's financial condition by revaluing their assets. However, when the company revalued its assets and has a fairly high leverage, investor respons negatively on revaluation conducted. Investors perceive that it is an opportunistic motives of managers to avoid the costs arising from the loan agreement.

PENGAWASAN UNTUK PEMBERANTASAN KORUPSI Umar, Haryono
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The role of control is vital in ensuring the proper financial and performance accountabilityreport. Control is the systematic effort to set performance standards with planning objectives, todesign information feedback systems, to compare actual performance with these predeterminedstandard, to determine whether there are any deviations and to measure their significance, and totake any action required to assure that all corporate resources are being used in the effective andefficient way possible in achieving corporate objective. Auditing is a tool for implementingcontrol. Auditing is a systematic process of objectively obtaining and evaluating evidenceregarding assertations about economic actions and events to ascertain the degree ofcorrespondence between these assertations and established criteria and communicating theresults to interested users. Audit is an examination that provides an objective and constructiveassessment of the extent to which financial, human and physical resources are managed with dueregard to economy, efficiency and effectiveness; and accountability relationships are reasonableserved. Audit contributes in corruption combat strategy. State losses could be found out byimplementing an effective audit such as forensic audit, investigative audit or other types ofauditing. Corruption is â€œthe misuse of public office for private gain.â€ As such, it involves theimproper and unlawful behavior of public-service officials, both politicians and civil servants,whose positions create opportunities for the diversion of money and assets from government tothem and their accomplices. One of corruption example is fraud. fraudulent financial reporting asintentional or reckless conduct, whether act or omission, that results in materially misleadingfinancial statements. Auditor should find out and report this criminal activities as told by theauditing standards. This paper analyzes the audit role in combating corruption in Indonesia.

PENGARUH KONDISI KEUANGAN, REPUTASI AUDITOR, DISCLOSURE, DAN OPINI AUDIT TAHUN SEBELUMNYA PADA PENGUNGKAPAN OPINI AUDIT GOING CONCERN Rahayuningsih, Anita
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Giving going concern status is not easy task because it is closely related to the auditorâ€™s reputation.Public accountants are often judged both by society and the government to see whether or notthe insolvent condition of the company being audited. By Mirna 2007, indicates that the auditorâ€™sreputation at stake when providing an audit opinion. Going concern opinion should be expressedin the hope to speed up efforts to rescue the troubled company. This research was conducted onthe real estate and property companies listed in Bursa Efek Indonesia (BEI) which has completefinancial statements for the year 2009-2013. The method of sample selection in this researchusing purposive sampling method. The total of observational research (5 years) of 180 samples.Methods of analysis were performed logistic regression were processed with SPSS. The resultsshowed that financial conditions had no significant effect on the disclosure of Going ConcernAudit Opinion Wald value of 0.022 (wald)<1.97 (t-table) and the significance of 0883>0.05.While the auditorâ€™s reputation, Disclosure, and the previous yearâ€™s audit opinion a significanteffect on the disclosure of Going Concern Audit Opinion. auditor reputation value Wald 7823(wald)>1.97 (t-table) and the significance 0.005<0.05, Wald value Disclosure 4713 (wald)>1.97(t-table) and the significance 0.030<0.05, the previous yearâ€™s audit opinion the value of Wald8264 (wald)>1.97 (t-table) and the significance 0.004 <0.05

ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA Arum Dwi Jayanti; Siti Mutmainah
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 1, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

As an increased awareness of a global issue regarding the environmental impact of business activity; this study aims to examine the relationship among stakeholder pressures, environmental management accounting use, strategy, and innovation. This study is performed by conducting the survey to management accountants and environmental managers of companies in Indonesia. The convenience sampling technique was used and resulted in 34% response rate. The hypothesis testing was conducted by using Structural Equation Modeling (SEM) with SmartPLS 2.0 software. The results are: (1) the stakeholder pressures have a positive effect on EMA use, (2) the prospector strategy has no positive effect on EMA use, (3) EMA use has a positive effect on process innovation, but not with product innovation, (4) the prospector strategy has a positive effect on process innovation as well as on product innovation

CORPORATE SOCIAL RESPONSIBILITY: UPAYA MEMAHAMI ALASAN DIBALIK PENGUNGKAPAN CSR BIDANG PENDIDIKAN Naraduhita, Dea Cendani; Sawarjuwono, Tjiptohadi
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Corporate Social Responsibility (CSR) is a corporate commitment to include social and environmentalaspects into every operation. Thus, corporate responsibility is not longer confined tothe company's financial responsibility towards the shareholdernya, but more broadly tostakeholders as a whole. The main concept of CSR is sustainable development, which means anactivity carried out more than just philantropy or charity events. Since made regulationsregarding the activities relating to Corporate Social Responsibility (CSR), ie in Act No. 40 year2007 regarding Limited Liability Companies, CSR has now become a liability law for thecompany in Indonesia. Therefore, now many companies those carry out those activities.Nevertheless, in accounting there has been no clear rule regarding the reporting of CSRactivities. IAI itself, in SFAS No. 1, implicitly conveys that the company can also provideadditional reports on matters which is added value in their financial statements. This study aimsto analyze and compare the various CSR activities undertaken in education by several leadingcompanies in Indonesia. The method used is the method of Library Studies (Library Research).Therefore, the object of research include the Annual Report and Sustainability Report (if any),and other articles related to that can be obtained online or through other sources. Ten companieshave been used as a sample research report or include elements of CSR into the company'sAnnual Report, although the actual reporting on matters such as CSR is still highly voluntary. Theresults obtained showed that each company has a flagship program different associated with theirCSR activities to the field of education.Keywords:corporate social responsibility, education, annual report, sustainability report

PENGARUH RISIKO LITIGASI TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING Atiqah, Miratul; Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Asymmetry of information between agency and principal, make the management have opportunityto create earnings management. Earnings management has a disadvantage to investors. Auditorshave a risk that investor can make a assertion to auditor is called litigation risk. The purposeof this research is to examine the influence of Litigation Risk to Earnings Management and theinfluence Audit Quality as the moderating variable in relations between Litigation Risk andEarnings Management. The proxy for earnings management is discretionary accruals by JonesModel (performance-matched discretionary accruals). Audit Quality in this research use auditorsize. This study uses secondary data from financial statement of manufacturing companies whichlisted on Bursa Efek Indonesia in 2008-2010. This research uses purposive sampling method. Themethod analysis of this research used multiple regression analysis.The results of this research show that litigation risk had no influence on earnings management.The result of the test to moderating variable shows that audit quality had negative influence onthe relations between Litigation Risk and Earnings Management.

IMPLEMENTASI KONSEP NEW PUBLIC MANAGEMENT DI DINAS KOPERASI DAN UMKM KOTA SURABAYA Sayidah, Nur; Mulyaningtyas, Alvy; Winedar, Mustika
JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 1, Tahun 2015
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This article aims to determine the implementation of the concept of New Public Management (NPM) in the public sector, especially the Office of Cooperatives and SMEs Surabaya. Research approaches use qualitative. Method of data collection is done through interviews with heads of departments of Cooperatives and SMEs Surabaya. The data were analyzed by coding method. This method give the code on records that allow researchers to create a theme or concept through conceptual categorization. The results showed that the NPM concept is implemented in the Department of Cooperatives and SMEs Surabaya through measurement performance based on budget absorption and the benefit in society, creation of competition through competitive tender, valuation of individual performance based on remuneration system, and discipline and austerity in the use of resources

ANALISIS PERAN KARYAWAN DALAM HUBUNGAN ANTARA DUKUNGAN PIMPINAN DENGAN FEKTIVITAS SPIP DAN KUALITAS LAPORAN KEUANGAN Sudarno, Sudarno
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 1, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The implication of issuance of Law No. 17/ 2003 on State Finance and Law No 71/ 2010 onGovernment Accounting Standard (SAP), the state universities have to compile and present finansial statements. The purposes of this research are to investigate factors which are affectingthe quality of finansial statement, the role of effectiveness SPIP to the effect of and to identify thecharacteristic of develop a finansial statement and level of leadership supported at state highereducation in Jawa Tengah and DI Yogyakarta. Population of this research was the accountingdivision responsible for preparing financial statements in 15 state universities in Jawa Tengahand DI Yogyakarta. Assuming each division had 7 staff; questionnaires were distributed by postsand couriers to 105 staff. Data from 67 respondents (63,81%) were analyzed by path analysis byusing PLS 2.0. This study supported the role of efectivness SPIP in developing a high quality offinansial statement. The commitment and motivation affects to quality of finansial statementindirectly through efectivness SPIP. However, this research has not enough evidence to said thatcompetency affects to efectivness SPIP. The other, The results of this study tend to supportmediation hypothesis that leadership supported affects to efectivness SPIP and quality offinansial statement indirectly through competency, commitment and motivation.

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