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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 174 Documents

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LAPORAN KEUANGAN PEMERINTAH DAERAH: Mengerek Responsi dan Partisipasi Masyarakat Sebagai Suatu Keniscayaan Adi, Agustinus Santoso
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

During this time responsiveness and participation in local financial management processes -including financial statements - is still relatively low. Community participation should be given atevery stage of financial management areas ranging from drafting and ratification of the budget,implementation, up to local financial accountability reports. Constraints in the development ofresponsiveness and participation in local finance partly because of the lack of socialization intothe community and the difficulty of accessing a variety of public policy. The lack of responsivenessis also due to the lack of government support in the form of laws and regulations such as localregulations (Regulation). This article tried to give a review of the concept: good governmentgovernance, public accountability, accounting and operational scope of local government andthe local government financial statements. In this article also discussed advocacy and effortsto develop indicators of financial statements responsive community. Discussion of advocacyand the development of indicators in an attempt to overcome the lack of responsiveness andparticipation. An understanding of the concepts, advocacy and the development of indicatorsof financial statements responsive community are expected to be the starting point to promotethe establishment of good governance and accountability local goverment in governancecorrespondence with community participation

KESADARAN MAHASISWA AKUNTANSI STIENU JEPARA MENGENAI ETIKA DALAM AUDIT INTERNAL Marisan, Ichwan; Nahar, Aida; Sofwan, Ali
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The ability of internal auditors in the future, namely current students, to recognize and reactappropriately to the ethical dilemma is a problem that gets the attention of the accountingprofession. Based on this thinking it needs a study to measure the ethical awareness of thestudents when they are presented with the dilemma of internal audit situation, where they have tomake decisions based on ethical considerations. The aim of this study was to examine differencesin the accounting student awareness of ethical decision-making between men and women auditand examine differences in ethical awareness in decision making audit between students whohave taken courses with the auditing yet. Ethical decision-making variables broken down intosix scenarios. Scenario odd number (1, 3, 5) is an ethical action while the scenario is even (2, 4,Â 6) is an unethical act. The study population was a sample of accounting students with studentsÂ who are auditing the class I / II. Methods of data collection by questionnaires distributed directlyto students while in class. The analytical method used is a different test for non-parametric datadistribution is not normal. The conclusion is the first, students have the awareness of the ethicaldecision-making, but for ethical decision-making is not only one of the three scenarios scenariowas realized. Second, in general women are more able to take unethical decisions than men.Women are able to feel such an action is unethical than men. As for ethical decision-making nodistinction between men and women. Third, there was no difference in ethical decision makingas well as unethical among students who have attended the courses who have not followed theauditing auditing.

PENGARUH FRAMING DAN URUTAN BUKTI TERHADAP AUDIT JUDGMENT: KOMPARASI DAN INTERAKSI KEPUTUSAN INDIVIDU-KELOMPOK Haryanto, Haryanto
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 1, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to compare type of decision maker (individual-group) on the influence offraming and order effect for making an audit judgment by the auditor. A laboratoryexperiment approach with 120 auditors from The Audit Board of The Republic of Indonesia(Badan Pemeriksa Keuangan Republik Indonesia) as participants used to hypothesistesting. The results show that framing influences an audit judgment, and the interactionbetween framing and type of decision-maker affects on audit judgment. The study alsoshows that the order effect factor influences audit judgment. The interaction between theorder of evidence and the type of decision-maker also occurs, which indicates a decisionshift of individual-group in influencing an audit judgment. Consistent with several previousstudies, the group's decision is in line and greater or smaller then individual decision hasbeen made previously.

ANALISIS DETERMINAN GRAPHICAL INFORMATION DISCLOSURE SEBAGAI PENDUKUNG PRINSIP TRANSPARANSI PERUSAHAAN PUBLIK DI INDONESIA Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Managements report the graphical information disclosure toward multi user to decision making.The graphical information disclosure is consist of: sale, revenue, income, equity, asset, liabitity,cash, and expense. This research gets 56 firm that have financial reporting with graphicalinformation disclosure index 49,5%. The research gets result that all of the firm characteristicsdonâ€™t have effect of graphical information disclosure index. Graphical information disclosuretowards understand of financial reporting better and effective.

PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING Elen, Trismayarni; Mayangsari, Sekar
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This research was to obtain empirical evidence on the influence of Accountability, Competence,Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit withindependence as Moderating Variable. The research was conducted by distributing questionnairesat several affiliated and non-affiliated registered public accountants located in Jakarta.Analysis model used to test the hypotheses was multiple linear regression, these analysis wasbased on valid questionnaires from 117 respondents. These research outcomes concluded thatthe accountability and integrity of partially significant effect on the quality of audit, while thecompetence, professionalism, and objectivity had no effect on audit quality partially. In addition,Â this research proved that accountability moderated by the independence significantly affected theÂ quality of the audit, while the competence, professionalism, integrity and objectivity moderatedby independence had no significant effect on the quality of the audit.

PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP 22 KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar) Purnamasari, Apriani; Pratiwi, Umi; Sukirman, Sukirman
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 1, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The main purpose of this research is to examine the effect of perceived tax understanding, tax penalties, trust in government and law, and nationalism towards taxpayer compliance in paying property tax. Using Slovin formula, 100 respondents were selected as representative sample from the tax payers in Banjar, Indonesia. Data were collected using closed questionnaire and analyzed by multiple linear regression. The results showed that the understanding of tax regulation, tax penalties, and nationalism had significantly positive effect. However, trust in goverment and the law did not significantly affect taxpayerÂ compliance in paying property tax.

PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Annisa, Nuralifmida Ayu; Kurniasih, Lulus
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to find out how the influence of the corporate governance of tax avoidanceactivity in companies listed on Indonesia Stock Exchange in 2008. The samples are publiclytraded company listed on the Indonesia Stock Exchange in 2008 as many as 200 companies. Thisstudy uses data analysis and regression analysis of the elements of corporate governance and taxavoidance. The results of this study show that the elements of corporate governance that consist ofaudit quality and audit committee significantly influence the activity of tax avoidance as measuredusing proxy book tax gap. Other results show that the tax avoidance activity as measured withproxy book tax gap are not affected significantly by institutional ownership and board ofcommissioners. Limitation of this study is not to use each type of industries as control variable socanâ€™t identify the direct effect from type of industry on tax avoidance. Another limitation of thisstudy is use corporate governanceâ€™s proxy separately, so it canâ€™t capture the full effect ofcorporate governance.Keywords:corporate governance, ownership structure, board of commissioners, audit committee,tax avoidance, book tax gap.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KUALITAS LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Fauziah, Fitri Ella; Marissan, Ichwan
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This research is motivated by the growing environmental issues. Guidelines for good corporategovernance requires companies to create checks and balances, enforcing transparency andaccountability, as well as promoting corporate social responsibility for the survival of thecompany (KNKG, 2006). Disclosure of corporate social responsibility has a short-term goalis to minimize earnings management, while long-term goal is to build a good relationship withstakeholders. Research relating to the relationship between corporate social responsibilitywith diverse earnings quality. Research related to the relationship between corporate socialresponsibility with earnings quality is diverse, therefore, this study adds corporate governance asa moderating variable. This study aims to provide empirical evidence regarding the relationshipbetween corporate social responsibility and quality of earnings with corporate governance as amoderating variable. This study uses independent directors and audit committee as a proxy forcorporate governance mechanism, while earnings management or a proxy of earnings quality.The analysis technique used in the study is to use Moderating Regression Analysis (MRA) andresidual test. This study uses secondary data such as financial statements and annual report nonfinancialcompanies listed on the Indonesia Stock Exchange for the period 2010-2012. The resultsshowed that the hypothesis of one and two hypothesis is accepted while the third hypothesis isnot accepted.

THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT Supriyaningsih, Supriyaningsih; Fuad, Fuad
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 1, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Â Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA DOSEN AKUNTANSI Trisnaningsih, Sri
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Performance of lecturer is strongly influenced by the behavior of organization commitmentand professional commitmen that are the foundation for the acting or the direction inperforming tasks. Research in the first year study the performance of lecturer related aspectsof behavior that affect the performance of lecturer. The variables in this research include:performance of lecturer, organization commitmen, professional commitment and motivation.The research population is lecturer at PTS in East Java. Sample selection procedure isdetermined by using random sampling method. Technical analysis and hypothesis testing areusing multiple regression tools. The result of first year research shows that motivationsignificantly influences the performance of lecturer.Keywords:performance of lecturer, organization commitment, profession commitment,motivation.

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