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INDONESIA
Jurnal Pendidikan Akuntansi dan Keuangan
Published by Universitas Pendidikan Indonesia
ISSN : 2337408X     EISSN : 26563266     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Pendidikan Akuntansi dan Keuangan Publishes papers in the field of accounting and finance of Education that give a contribution to the development of accounting education, accounting science, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include [1] Education include : Accounting Education, Financing Education, Accounting Learning Model, Entrepreneur in Accounting, Accounting Learning Media [2] Accounting Science include : Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, [3] Banking and Finance.
Arjuna Subject : -
Articles 189 Documents
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Factors Affecting Green Purchase Intention and its Impact on Green Purchase Behavior Nazmi, Muhamad Ibnu; Kurniawati, Kurniawati
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72569

Abstract

This study aims to obtain empirical evidence related to the influence of factors affecting green purchase intention. In addition, this study also examines the effect of green purchase intention on green purchase behavior moderated by willingness to pay. The data analysis method uses Structural Equation Modeling (SEM) AMOS. This research is quantitative research using primary data and obtaining 162 respondents. The results showed that green brand knowledge, environmental concern, and green perceived value have a positive effect on green purchase intention. Meanwhile, environmental knowledge does not affect green purchase intention. In addition, green purchase intention and the moderating role of willingness to pay can strengthen the influence of green purchase intention on green purchase behavior. This research also provides implications for further research, consumers, and companies. The novelty in this research is the addition of willingness to pay as a moderating variable.
The Influence of Cybersecurity Disclosure, Tax Risk, Reputation and Auditor Experience on Audit Quality Madani, Lutfi; Sofia, Alfira; Widarsono, Agus
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.64236

Abstract

The aim of this research is to find out the influence of Cyber Security Disclosure, Tax Risk, Reputation and Auditor Experience on Audit Quality. The research method used is causal research, namely Multiple Regression Analysis. The findings from this research show that Cyber Security Disclosure has a positive effect on audit quality, tax risk has a positive effect on audit quality, auditor reputation has a positive effect on audit quality, and auditor experience has a negative effect on audit quality. It is hoped that these findings will provide useful information and can be applied in companies regarding the importance of disclosure of Cyber Security, Tax Risk, Reputation and Auditor Experience in determining audit quality. The novelty of this research is that it is the first research to link cyber security to audit quality.
The Effect of Audit Fee and Audit Tenure on Audit Quality of Public Accounting Firms in Makassar with Auditor Independence as a Mediating Variable Gaffar, Gaffar; Gaffar, Muhammad Ichsan; Ibrahim, Melinda
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.66506

Abstract

This study aims at finding the effect performed by audit fees and audit tenures on audit quality mediated by auditor independence. This study applies a quantitative research method. The population in this study covers seven public accounting firms covering 61 auditors willing to fill out the questionnaires. The analytical technique used in this study is path analysis. The results of this study indicate that audit fee has a negative and significant effect on audit quality and auditor independence.  The audit tenure positively and significantly affects audit quality and audit independence.  Auditor independence mediates the audit fees on audit quality.  In addition, auditor independence mediates audit tenure on audit quality.
The Influence of Competence, Independence, Professional Skepticism, and Audit Rotation (Study of public accountants throughout Indonesia) Putra, Rheza Chandra; Rosdini, Dini; Irawady, Cahya
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.60591

Abstract

The purpose of this research to determines the effect and correlation between Independent variable (X) that is Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) to Dependent variable (Y) that is Audit Rotation (Y). Population of this research is All of Public Accountant in Indonesia. Sampling technique that used in this research was Cochran Sampling method. This research was obtained data from questionnaires that distributed to 238 Public Accountant in Bandung City, Centre Jakarta, West Jakarta, East Jakarta, North Jakarta, South Jakarta, and Bekasi City. Research method that used in this research was Path Analysis with SPSS 27 as statistics engine. The Results show that Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) simulaneously has effect and correlation to Audit Rotation (Y).
Determinants of Firm Value with Dividend Policy as The Moderating Variable Yuliyanti, Leni; Nugraha, Nugraha; Disman, Disman; Solikin, Ikin; Mulyana, Dendi
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72608

Abstract

This research aims to investigate how profitability, capital structure, and firm size affect firm value. It also seeks to ascertain whether dividend policy can moderate the influence of profitability, capital structure, and firm size on firm value. The observational data in this study amounts to 340, obtained from 68 companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The data were sourced from the companies' financial statements published on the website https://www.idx.co.id.  This study employs the Moderated Regression Analysis (MRA) model. The results indicate that profitability and capital structure have a positive but not significant impact, while firm size has a significantly negative impact on firm value. The interaction of profitability, capital structure, and firm size with dividend policy is significantly positive, meaning that dividend policy strengthens the influence of profitability, capital structure, and firm size on firm value. The implication of these findings is that dividend policy can be used as a reference in formulating company policies to enhance firm value.
Procrastination Revisited from Academic Stress, Conformity, and Perfectionism of Accounting Student at State University of Malang Wibowo, Meutia; Fauzan, Slamet
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.68367

Abstract

This purpose of this study is to determine the effect of academic stress, conformity, and perfectionism on the academic procrastination of accounting students at State University of Malang. The research method used is quantitative research with data collection using questionnaires and sampling techniques using the proportioned stratified random sampling method with samples tested is 221 respondents. Using SPSS version 22, the data analysis method included multiple linear regression. The results of this study indicate that there is a positive influence between academic stress, and conformity on academic procrastination, and the perfectionism variable shows no effect on academic procrastination.
A Study of Financial Literacy in College Students Sugiharti, Harpa; Rahim, Sarah Aulia; Nugraha, Nugraha; Purnamasari, Imas; Mardiani, Rika
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.66642

Abstract

This study aimed to determine the financial literacy level of students of the Faculty of Economics and Business Education at the Indonesian Education University. The research method used in this research is survey and descriptive research with a quantitative approach. This study has a population of 1.681 Faculty of Economics and Business Education students at the Universitas Pendidikan Indonesia class of 2021 and 2022. This research departs from the issue of the rampant use of fintech at a productive age without being accompanied by good financial literacy skills, and it impacts lousy credit cases. The results of this study indicate that students of the Faculty of Economics and Business Education at the University of Education Indonesia are at the middle literacy level or sufficiently literate with gender does not differentiate the level of financial literacy between women and men, the region of origin does not differentiate the quality of the literacy level of students both from Java Island and outside Java Island, and an increase in the level of financial literacy accompanies students with personal income from the lowest to the highest.
Comparative Study on Financial Performance of Higher Education Legal Entities (PTN-BH) Before and During the Covid-19 Pandemic Kusumadewi, Veronika Perwita; Yudianto, Ivan
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.61294

Abstract

This study aims to determine the financial performance of Higher Education Legal Entities (PTN-BH) before and during the Covid-19 pandemic by using financial ratio assessments. The sampling technique was carried out using a purposive sampling method so that a total sample of 10 PTN-BH was obtained. The type of data used in this research is secondary data in the form of published financial report documents. The indicators for measuring financial performance consist of CR (Current Ratio), ROA (Return on Assets), ROE (Return on Equity), POBO (Operating Income to Operating Expenses) and FAT (Fixed Asset Turnover). Data analysis was performed using paired sample t test and Wilcoxon test. The results showed that there was no significant difference between PTN-BH before and during the Covid-19 pandemic in the ratios of ROA, ROE, POBO and FAT. While there are significant differences in the CR ratio.
Does Brainstorming in Supervision Audit Fieldwork Can Improve Professional Auditor Judgement ? Apandi, Nelly Nur; Rossieta, Hilda; Fitriany, Fitriany; Wondabio, Ludovicus Sensi
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72612

Abstract

This research was aimed to see supervision audit fieldwork using brainstorming approach can improve professional auditor judgment in assessing the risk of material misstatement. Method used was experiment with participants were 293 accounting students in 21 higher education institutions in Indonesia. Result of research indicated that Participant with verbal brainstorming treatment and Participant with written brainstorming treatment have better judgment to assess the risk of material misstatement than and with no brainstorming treatment. Professional Judgment increases because the auditor is given a better understanding of the probability and impact of risk. This study has implication for audit practices, audit supervision is needed by junior auditors to improve audit quality.Brainstorming can help the auditor assess the risk of material misstatement properly.
Mapping Sustainable Development Goals (SDGs) Research Landscape in Indonesia: A Bibliometric Analysis Farida, Wiwik Mukholafatul; Iqbal, Achmad; Iswahyudi, M.
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.69422

Abstract

Sustainable Development Goals (SDG's) is a global issue and has become the target of various country leaders, including Indonesia. Sustainable Development Goals has become a research topic that continues to increase since 2016 in Indonesia. As a developing country, Indonesia has complex challenges in achieving sustainable development. This study aims to see how research conducted by academics, researchers, and practitioners in Indonesia has contributed to the achievement of these sustainable development goals. Bibliometric analysis was used to achieve the research objectives through descriptive analysis and network analysis. Data analysis includes descriptive analysis and network analysis. The results showed that the trend of SDG's research in Indonesia continued to increase from 2016 to 2024. The results also show that some research themes related to SDG's in Indonesia need greater attention related to themes such as Jakarta, water management, water supply, biodiversity, deforestation, and livehood. This is because research related to SDGs in Indonesia is still centred on the realm of government.

Page 18 of 19 | Total Record : 189

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