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JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)

jiafe
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Published by Universitas Pakuan

ISSN : 25023020 EISSN : 25024159 DOI : 10.34204/jiafe

Core Subject : Economy,

Economics, Econometrics & Finance

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) is a media for publishing scientific articles in accounting and business. JIAFE accepts empirical or conceptual articles which are particularly relevant with all accounting and business aspects.

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Articles 10 Documents

Search results for , issue "Vol 5, No 1 (2019): Vol 5, No. 1 (2019)" : 10 Documents clear

SELF ESTEEM, SELF EFFICACY DAN PRESTASI AKADEMIK MAHASISWA AKUNTANSI: STUDI PADA KELAS PENGAUDITAN Sidiq Ashari; Eka Noor Asmara; Supardi Supardi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

This study aims to provide empirical evidence of the related between self esteem and self efficacy with academic performance on auditing course. By using non-probability sampling techniques that is purposive sampling, this research using a sample of 194 university students in Yogyakarta that take on auditing course. This research model was developed based on previous research models by using survey in data collection process. Analysis uses structural equation models by using smartPLS software. Results of this research shown the support of 2 out of 3 proposed hypothesis, namely that there is a significant positive relationship between self esteem against self efficacy and academic performance. Meanwhile, this research can not proves that self efficacy strengthen academic performance on auditing course.

AUDIT QUALITY: TREND REVIEW AND RESEARCH GAP BY USING CONTENT MINING TECHNIQUE Fifitri Ali
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

This study conducted a content mining technique to analyze the articles based on bibliographic coupling (BC) to determine the salient research subjects. These audit quality research subjects were verified with those proxies by the International Auditing and Assurance Standard Boards (IAASB) framework with a total 520 articles from 1993 to 2018 were analyzed. The result found 14 topics based on bibliographic coupling analyze. In terms of most contributing countries, USA become the most influential countries in audit quality research. Moreover, this study also identified the highly cited references and most productive authors during 1993 to 2018. The results showed that auditor characteristic (AC) was the most attractive topics in audit quality research during 25 years. The results of this study will help researchers look into their own field specialties, understand the developing trends in audit quality research, indicate researchers who have had influence in audit quality research, and determine future research subjects.

AKUNTABILITAS KINERJA KEUANGAN DAN PEMBERIAN OPINI ATAS LAPORAN KEUANGAN AUDITED (STUDI KASUS PADA KEMENTERIAN DI INDONESIA) Sujatmiko Wibowo
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

This study aims to obtain empirical evidence that explains the influence of the Ministry's Financial Performance on BPK Opinion. The dependent variable of the Republic of Indonesia BPK Opinion is proxied to be WTP, WDP, TW, and TMP while the independent variable is proxied into four Financial Performance indicators consisting of Income Effectiveness, Efficiency Expenditure, Liquidity Ratio and Solvability Ratio. This study uses linear regression analysis. The population in this study were 34 Audited Financial Reports and BPK Audit Report on Ministries in Indonesia from 2015 to 2017. The samples in this study amounted to 102 Audited Financial Reports at 34 Ministries in Indonesia. The research data was obtained from the publication of the BPK RI Information and Documentation Management Officer. The results provide that Income Effectiveness, Liquidity Ratio and Solvability Ratio did not significantly influence on BPK Opinion. While efficiency of ministry expenditure has a significant effect on the provision of BPK Opinion on the Ministry's Financial Statements in Indonesia.

APAKAH SIFAT EXTRAVERSION DAN NEUROTICISM BERPENGARUH TERHADAP WHISTLEBLOWING? PENGUJIAN KOMITMEN SEBAGAI PEMEDIASI Angeli Gavriel Tjahyadi; Andi Ina Yustina
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

This research examines the effect of affective commitment as a mediation variable between the relationship of personality trait (extraversion and neuroticism) to whistleblowing. Data collection used web-based questionnaires and has collected 95 of respondents from individuals who work in the accountant's environment in the service, trade, and manufacturing industry in Indonesia. The researcher tested the hypotheses by using a Structural Equation Modeling (SEM) with Partial Least Squares (PLS). Three of five hypotheses in this research are supported. The result of this research shows both personality trait, extraversion and neuroticism, affect to whistleblowing, and affective commitment not mediates the relationship between extraversion and neuroticism to whistleblowing.

DETERMINAN CARBON EMISSION DISCLOSURE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Sari Mujiani; Juardi Juardi; Feni Fauziah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Carbon emission disclosure is one of the corporate responsibility forms for environmental preservation that is presented in the financial statements. So that it raises carbon accounting, which is the companies to recognize, measure, record, present and disclose carbon emissions. This study aims to examine and obtain empirical evidence on determinants of carbon emissions disclosure at BUMN companies listed in Indonesia Stock Exchange. Several factors involved in this study, there are profitability, leverage, and firm size. In addition, population of this study is 20 BUMN companies listed in Indonesia Stock Exchange. Meanwhile, sample is selected using purposive sampling technique which produced 75 unit of analysis. This study also uses content analysis techniques on annual reports and/or sustainability reports in 5 years to measure carbon emission disclosure. Data collection is conducted by documentation technique. Moreover, panel data regression with Eviews version 9 applications to select panel estimation technique including chow test, hausman test and langrange multiplier test. Results indicate that profitability have significant and negative effect on carbon emission disclosure. While the leverage and firm size have significant and positive effect on carbon emission disclosure.

APAKAH RASIO KEUANGAN BERDAMPAK PADA NILAI PERUSAHAAN PERKEBUNAN DI BEI? Yefni Yefni
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

This study aims to identify the effect of financial ratios, in the form of profitability (ROA), liquidity (CR), and solvability (DER) on firm value. The value of the company was measured using Tobin’s Q. The population of this study were all of the plantation companies listed on the Indonesian Stock Exchange during the 2014-2018. Next, the sample was selected using purposive sampling method. The data in this study were analyzed using multiple linear regression test. The results of this study indicate that of all the variables studied, only ROA and CR have a significant effect on firm value. This shows that profitability and liquidity are the main focus of investors so that investors will pay more attention to these two variables. When a company is profitable and liquid, investors will be interested in investing so that the value of the company will increase.

FAKTOR-FAKTOR YANG MEMPENGARUHI SISTEM PENGAWASAN PENGELOLAAN KEUANGAN DESA (STUDI KASUS WILAYAH KABUPATEN BOGOR) Rochman Marota; Asep Alipudin
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

The Village Law gives new meaning related to trust by seeing the village as an institution that is equal to the regional government. The village not only as an institution providing letters or government accomplices, but an institution that independently and has the task of maintaining the welfare of the small unit in the community. These consequences provide a view of the professionalism of performance that can be monitored transparently and accountably. The urgency of this research lies in its objectives and benefits for the government and village officials, namely to provide a complete and factual picture of village supervision and finance from planning, management and accountability as well as strengthening the capabilities of village officials in managing funds and overseeing programs funded by village funds in a way and village development in general. This study concludes that there is a relationship between the stages of village financial management from the process of planning, implementing, administering and reporting to its monitoring system. The good village financial management process showed that the monitoring system was running well.

AKUNTANSI PRODUK LETTER OF CREDIT (L/C) BERBASIS SYARIAH: STUDI KASUS PADA PT BANK XYZ Shinta Widyastuti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Letter of Credit (L/C) merupakan sarana yang aman untuk menjamin pembayaran transaksi perdagangan internasional di era perdagangan bebas saat ini. Letter of Credit (L/C) syariah muncul untuk menjawab keinginan masyarakat akan jasa perbankan yang lebih adil dan lebih transparan. Berkembangnya transaksi perbankan membuat perubahan pencatatan akuntansi.Penelitian ini merupakan penelitian kualitatif yang bertujuan untuk mengetahui bagaiman praktek pencatatan akuntansi untuk jasa L/C di PT Bank Syariah Mandiri (BSM) dan perhitungan fee atas jasa L/C. Metode pengumpulan data dilakukan dengan studi pustaka dan studi lapangan. Metode analis menggunakan metode deskriptif komparatif.Hasil penelitian ini menunjukkan bahwa BSM menggunakan akad wakalah bil ujrah untuk jasa L/C. Praktek pencatatan akuntansi L/C telah sesuai dengan PAPSI 2013. Biaya yang dikenakan atas transaksi jasa L/C telah ditetapkan diawal transaksi dalam bentuk nominal mata uang. Fee jasa L/C dihitung sebesar persentase dari nilai L/C. Penetapan biaya dan fee telah sesuai dengan prinsip syariah.

ANALISIS KUALITAS AUDITOR DAN MANAJEMEN LABA TERHADAP OPINI AUDIT Hendro Sasongko; Agung Fajar Ilmiyono; Heni Nelawati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

In this globalization era, there are some cases about company's finance data manipulation especially from major bank listed in the stock exchange that finally went bankrupt and cause public accountant got many critics. Audit opinions that given by auditor denote some important information for financial statement's user. Thus the purposes of this research are examining and analyzing the effect of auditor's quality and earning management to audit opinion on company's sub-sector bank and finance sector listed in Indonesia Stock Exchange period 2015-2017. The sample used in this study amounted to 30 companies using logistic regression analysis techniques. The results showed that auditor quality was not significantly effect for audit opinion while earnings management had a significant effect on audit opinion.

TEORI PROSPEK DAN KONSERVATISMA LAPORAN KEUANGAN Muhamad Safiq; Jogiyanto HM; Supriyadi Supriyadi; Ertambang Naha
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

This research was aimed to test the influence of incentive contract framing (framing effect) and class action (certainty effect) to financial reporting decision. Beside that, this research also investigated the interaction influence between framing effect and certainty effect. This research used laboratorium experiment design 2x2 between subjects. Experiment subjects were business students (MM and Maksi) Gadjah Mada University who were acted as management (CFO) with certain criteria. Research results showed that there was an influence of incentive contract framing and class action (litigation) to management’s (CFO) financial reporting decision. Subjects who were the insentive contract framed positively, tended to prepare more conservative financial statement. Vice versa, subjects who were the incentive contract framed negatively, tended to become risk taker, so that management (financial director) tended to prepare less conservative financial statement. But, the interaction result between incentive contract framing variable with class action (litigation) showed insignificant result. measurement problems are thought to affect these insignificant. Future studies are expected to give more attention to these problems.

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Reviewer

Google Scholar

Contact Name
Hari Gursida

Contact Email
redaksijiafe@unpak.ac.id

Phone
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Journal Mail Official
redaksijiafe@unpak.ac.id

Editorial Address
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Location
Kota bogor,

Jawa barat

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Hari Gursida

Contact Email redaksijiafe@unpak.ac.id

Phone -

Journal Mail Official redaksijiafe@unpak.ac.id

Editorial Address -

Location Kota bogor, Jawa barat INDONESIA

Abstract

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Contact Name
Hari Gursida

Contact Email
redaksijiafe@unpak.ac.id

Phone
-

Journal Mail Official
redaksijiafe@unpak.ac.id

Editorial Address
-

Location
Kota bogor,

Jawa barat

INDONESIA