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Jurnal Akuntansi dan Bisnis

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Published by Universitas Sebelas Maret

ISSN : 14120852 EISSN : 25805444 DOI : 10.20961

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.

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Search results for , issue "Vol 19, No 2 (2019)" : 10 Documents clear

Kinerja Rugi dan Manajemen Laba di Indonesia: Perspektif Governance Muhammad Agung Prabowo
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The paper investigates the effect of accounting loss on earnings management in Indonesia. Research gap hinges upon the differences in institutional setting between Indonesia and developed markets, of which has been previously studied extensively. Earnings management refers to discretionary accruals. Theoretical background follows corporate governance framework originated from agency theory. Governance framework claims that loss might provide manager with incentive to commit either positive accruals or negative accruals. Under manager-owner conflict, insider might prefer to choose positive accruals while, under manager-creditor conflict, it is negative accruals that might be selected. Analysis is based on firms engaging in manufacturing operation that listed in Indonesian Stock Exchange during 2009 to 2014. The results reveal that loss triggers manager to commit negative accruals and that results are robust to the definition and the endogeneity of loss. The shortcomings include the issues of discontinuity and trade of between real and accrual earnings management that, accordingly, require a due care in interpreting the results.Penelitian ini menginvestigasi pengaruh kinerja rugi perusahaan terhadap manajemen laba di Indonesia. Celah penelitian merujuk pada perbedaan setting kelembagaan antara Indonesia dengan negara maju yang menjadi basis penelitian sebelumnya. Manajemen laba merujuk pada akrual diskresioner. Latar belakang teoritis mengikuti rerangka konseptual corporate governance yang bersumber dari teori keagenan. Dari perspektif konflik keagenan antara manajer-pemilik maka diprediksi bahwa kinerja rugi dapat menyebakan perusahaan melakukan akrual positif. Pada konflik keagenan manajer-kreditur maka diprediksi perusahaan yang mengalami kinerja rugi akan melakukan akrual negatif untuk mendapatkan termin renogosiasi yang lebih baik. Analisa dilakukan dengan menggunakan data perusahaan manufaktur yang tercatat di Bursa Efek Indonesia periode 2009 sampai dengan 2014. Hasil analisa menunjukkan bahwa kinerja rugi mendorong perusahaan memilih akrual negatif. Hasil tersebut robust terhadap isu definisi kinerja rugi dan isu endogeneitas kinerja rugi. Kelemahan penelitian mengacu pada isu discontinuity kinerja rugi dan isu trade-off antara manajemen laba berbasis akrual dengan berbasis aktivitas rill yang mengharuskan kecermatan dalam mengintepretasikan hasil analisa.

Kepentingan Asing, Aktivitas Internasional, dan Thin Capitalization: Pengaruh Terhadap Agresivitas Pajak di Indonesia Christina Nainggolan; Dahlia Sari
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This research investigates the impact of multinational company characteristics on tax aggressive in Indonesia. Those characteristics are identified by the existence of foreign interests, represented by significant foreign ownership and foreign director; international activities, represented by international related party transaction and multinational operation; and thin capitalization. This quantitative research uses sample of 150 IDX listed companies starting from 2011-2015. This research uses panel data for data regression. This study finds that the existence of foreign director and international related party transactions increase tax aggressiveness, while the significant foreign ownership decrease the tax aggressiveness.Penelitian ini meneliti pengaruh karakteristik perusahaan multinasional terhadap agresivitas pajak di Indonesia. Karakteristik perusahaan multinasional terdiri dari kepentingan asing yang diwakili oleh adanya kepemilikan asing yang signifikan dan direksi asing; aktivitas internasional diwakili oleh transaksi ke pihak berelasi di luar negeri dan operasi di luar negeri (multinationality); serta thin capitalization. Penelitian ini mengambil sampel 150 perusahaan yang terdaftar di BEI selama tahun 2011-2015. Penelitian ini menggunakan data panel dalam pengolahan data. Hasil regresi data panel membuktikan bahwa keberadaan direksi asing dan transaksi ke pihak berelasi di luar negeri meningkatkan agresivitas pajak, sedangkan kepemilikan asing menurunkan agresivitas pajak.

The Influence of Financial Inclusion on Credit Risks in Commercial Banks in Indonesia Reza Ghasarma; Fida Muthia; M.A. Rasyid Umrie; Sulastri Sulastri; Bobby Arianto
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to analyze the effect of financial inclusion on credit risk in commercial banks in Indonesia. The data used are secondary data obtained from the Financial Access Survey (FAS) of the IMF and Bank Focus from 2011-2016. A total of 34 banks were sampled in this study. From the results of panel data processing, it was found that financial inclusion has a positive effect on bank credit risk, where an increase in the financial inclusion index annually causes an increase in bank credit risk. The results of this study provide insights to the government and banks to anticipate credit risk which can affect banking stability due to financial inclusion. Penelitian ini bertujuan untuk menganalisis pengaruh inklusi keuangan terhadap credit risks (risiko kredit) pada bank komersil di Indonesia. Data yang digunakan merupakan data sekunder yang didapatkan dari Financial Access Survey (FAS) IMF dan Bank Focus dari tahun 2011-2016. Sejumlah 34 bank menjadi sampel pada penelitian ini. Dari hasil pengolahan data panel, ditemukan bahwa inklusi keuangan memiliki pengaruh yang positif terhadap risiko kredit bank, dimana kenaikan indeks inklusi keuangan tiap tahunnya menyebabkan kenaikan pada risiko kredit bank. Hasil dari penelitian ini memberikan wawasan kepada pemerintah dan perbankan untuk melakukan antisipasi terhadap risiko kredit yang dapat berpengaruh kepada stabilitas perbankan akibat adanya inklusi keuangan.

Implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) 69 Agrikultur pada Perum Perhutani Kesatuan Pemangku Hutan (KPH) Surakarta Dewi Kurniawati; falikhatun falikhatun
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The aims of this to determine the implementation of PSAK 69 Agriculture in Perhutani KPH Surakarta and its obstacles, and provide solutions to resolve these obstacles. This research is a qualitative research with interviews, observation, and documentation as data collection methods. The results of this study show that the implementation of PSAK 69 Agriculture is appropriate, overall, but there were differences in groups, presentation, and disclosure. Obstacles faced are difficult to determine the value of soil fertility, there is no policy regarding the liability of plat assets and non-technical costs, doubtful accuracy in the calculation of increamental growth, and lack of staff competence regarding financial accounting especially PSAK 69 Agriculture. The solution is that collaboration with universities to measure the level of soil fertility, grouping of non-technical costs, routine socialization followed by joint discussion activities and financial accounting based training. For the further research is expected to confirm with experts so that more comprehensive knowledge is obtained. Penelitian bertujuan mengetahui implementasi PSAK 69 Agrikultur pada Perhutani KPH Surakarta dan kendalanya, serta memberikan solusi untuk mengatasinya. Penelitian merupakan penelitian kualitatif dengan metode pengumpulan data wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan secara keseluruhan implementasi PSAK 69 Agrikultur telah sesuai, tetapi terdapat perbedaan pengelompokkan, penyajian, dan pengungkapan. Kendala yang dihadapi yaitu sulit menentukan nilai kesuburan tanah, belum ada kebijakan mengenai pertanggungjawaban aset tanaman dan biaya nonteknis, diragukannya keakurasian perhitungan pertumbuhan riap, dan kurangnya kompetensi staf mengenai akuntansi keuangan terutama PSAK 69 Agrikultur. Solusi yang diusulkan adalah perlu kerjasama dengan perguruan tinggi untuk mengukur tingkat kesuburan tanah, pengelompokkan biaya-biaya nonteknis, sosialisasi rutin diikuti kegiatan diskusi bersama dan pelatihan berbasis akuntansi keuangan. Penelitian selanjutnya diharap melakukan konfirmasi dengan ahli sehingga didapatkan pengetahuan yang lebih komprehensif.

The Effect of Corporate Diversification, Customer Concentration on Tax Avoidance in Indonesia Putra Aryotama; Amrie Firmansyah
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to examine the effect of corporate diversification, customer concentration on tax avoidance in Indonesia’ Non-Financial Companies. Companies diversify because of the private benefits managers receive from diversifying. Also, Companies may choose to have only a few customers to create a close relationship with those customers. Meanwhile, tax avoidance is a reduction in corporate tax liability, which is conducted by the company legally. This study employs a quantitative method using linear regression analysis and uses panel data of companies listed under the Indonesian Non-Financial Companies on IDX from 2014 to 2017. Based on purposive sampling was conducted, the total number of observations is 483 firm-year. The results of this study suggest that corporate diversification and customer concentration are positively associated with tax avoidance.

Javanese Local Wisdom in Family Businesses Titik Setyaningsih; Andi Asrihapsari; Pram Suryanadi
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to analyze the implementation of Javanese local wisdom in accounting equations and accounting transactions especially in family businesses. Javanese local wisdom is a perspective for developing new knowledge. This study uses a qualitative method. It is descriptive practice-oriented research. The data was gathered through observation and interviews. The informants consisted of native Javanese business managers (of proprietorships, partnerships and limited liability companies). The findings show that values of Javanese local wisdom can be implemented in a company even though they are implemented only in a few transactions. The meaning of “katentreman ati” (real happiness) and “Tulung tinulung” (helping each other) can be achieved by this study. There are two interesting problems to think about regarding the implementation of value of local wisdom: the exploration of local genius and an alternative mindset of local wisdom in accounting. Values of local wisdom can only be well implemented with a commitment to share these values with future generations Penelitian ini bertujuan untuk menganalisis implementasi nilai kearifan lokal Jawa dalam persamaan akuntansi dan transaksi akuntansi terutama dalam bisnis keluarga. Nilai kearifan lokal Jawa merupakan suatu perspektif untuk mengembangkan pengalaman baru. Penelitian ini menggunakan metode kualitiatif. Penelitian menggunakan riset berorientasi pada deskriptif praktik. Data dikumpulkan melalui observasi dan wawancara. Informan terdiri dari pelaku usaha yang merupakan jawa asli selaku pemimpin bisnis (perusahaan perseorangan, persekutuan dan perseroan terbatas). Hasil penelitian menunjukkan kearifan lokal Jawa dapat diimplementasikan dalam suatu perusahaan meskipun hanya beberapa transaksi. Arti “katentreman ati” (kedamaian hati) dan “Tulung tinulung” (saling membantu satu dengan yang lain) dapat dicapai. Terdapat dua permasalahan yang menarik untuk dipikirkan terkait implementasi nilai kearifan lokal yaitu mengeksplorasi kecerdasan lokal dan pandangan alternatif terhadap kearifan lokal. Nilai kearifan lokal dapat diimplementasikan dengan baik dengan komitmen untuk berbagi nilai dengan generasi berikutnya.

The Effect of Budget Management Quality and Internal Audit to Financial Statement Quality in the Ministries and Agencies Muhammad Ramdhan Inayattulloh; Dodik Siswantoro
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The government’s financial statement represents the state’s financial management accountability. This research aims to analyze the factors that influence the quality of the state’s financial statement using the variables of the state’s budget management quality and internal audit. This research observed 52 data that covered the period of 2015 – 2017 using the multiple linear regression analysis based on data panel. The variable also uses control variable to analyze data properly such as size and work unit. Results of the research suggest that the budget management quality and internal audit has a positive effect on the central government’s financial statement quality. This is also supported by correlation test of Pearson. Each ministry and agency should be empowered the budget management quality and internal audit to support the financial statement quality in ministries and agencies. As public sector institution control of budget should be the main concern to create good financial statement quality. This may the first paper which analyze factors of budget management quality and internal audit to financial statement quality in ministries and agencies. Research in public sector especially for government is rare as the data may not be available.

The Type of Control Deficiency, Internal Audit Function Relationship and Internal Auditor’S Evaluation: an Experimental Study Lyra Raisa Fadhila; Imas Nurani Islami
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to examine whether the type of internal control deficiency and the two parties that have a relationship with internal audit function influence the internal control evaluation by internal auditors. This study was conducted a behavioral experiment methodology in 2x2 between-subjects factorial design, and internal auditor as a participant. This study proved that there is an influence between the type of deficiency and the internal auditor’s evaluation. In contrast, this study could not prove the effect of the internal audit function relationship toward auditor’s evaluation of process-specific deficiency. This study has a great implication on internal control over financial reporting) in every part of the company. The limitation of this study is the findings are not generalizable beyond the internal control scenario depicted in the case materials. This study encourages future research to examine the usefulness of the role of the external auditor, and other parties charged with corporate governance, in mitigating any bias from this study. Penelitian ini bertujuan untuk menguji apakah jenis penyimpangan pengendalian internal dan pihak yang memiliki hubungan dengan audit internal memengaruhi evaluasi audit internal terhadap pengendalian internal. Penelitian ini menggunakan metode penelitian eksperimen perilaku yang dikemas dalam desain faktorial antara subjek 2x2, dengan auditor internal sebagai subjek. Penelitian ini dapat membuktikan adanya pengaruh jenis penyimpangan terhadap evaluasi pengendalian. Di sisi lain, penelitian ini tidak dapat membuktikan pengaruh pihak yang memiliki hubungan dengan IAF terhadap evaluasi penyimpangan pengendalian proses-spesifik. Studi ini memiliki implikasi yang besar terhadap pengendalian internal pada laporan keuangan di seluruh perusahaan. Limitasi dari studi ini adalah kurangnya generalisasi temuan di luar skenario pengendalian internal yang digambarkan dalam materi kasus. Studi ini juga memotivasi penelitian selanjutnya untuk menguji peran auditor eksternal dan pihak lain yang bertanggung jawab atas tata kelola perusahaan dalam mengurangi bias dari penelitian ini.

Boards’ Characteristics, Voluntary Disclosure, and Accounting Information Value Relevance – Indonesian Evidence Krismiaji Krismiaji; Hermala Kusumadewi
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This paper describes empirical evidence which investigates the effect of boards’ characteristics and voluntary disclosure on the accounting information value relevance. Voluntary disclosure (VD) is measured by voluntary disclosure index, a measure which in line with some regulations in Indonesia, especially the Company Act No. 40 of 2007 about the limited corporation; board’s characteristics are proxy by board’s independence (BIN) and board’s size (BSIZE), whereas value relevance is measured by the Ohlson Price Model. Using the 119 manufacturing firms listed in the Indonesian Stock Exchange (IDX) for the year of 2011 to 2015 as a sample, taken by purposive sampling technique, this study finds that the voluntary disclosure strengthens the value relevance of earnings number but decreases the value relevance of book value number. Moreover, board size strengthens the value relevance of earnings and book value. Finally, board independence strengthens the value relevance of earnings number and book value number. This study provides additional evidence about the influence of boards’ characteristics and the effect of voluntary disclosure on the value relevance of accounting information with the evidence from Indonesia. Paper ini menguraikan hasil penelitian yang menginvestigasi pengaruh pengungkapan karakteristik dewan komisaris dan pengungkapan sukarela terhadap relevansi nilai informasi akuntansi. Pengungkapan sukarela (VD) diukur menggunkaan indeks pengungkapan, sesuai dengan regulasi yang berlaku di Indonesia, khususnya Undang- undang Perseroan Terbatas No. 40 tahun 2007 tentang perseroan terbatas; karakteristik dewan komisaris diproksi dengan independensi (BIN) dan ukuran (BSIZE), sedangkan relevansi nilai diukur dengan Model Harga Ohlson. Dengan menggunakan data perusahaan manufaktur yang terdaftar di Bursa Efek Ilndonesia (IDX) pada tahun 2011 sampai 2017 yang dipilih menggunakan teknik purposive sampling, penelitian ini menemukan bahwa pengungkapan sukarela memperkuat relevansi nilai laba namun menurunkan relevansi nilai untuk nilai buku. Selain itu, ukuran dewan komisaris memperkuat relevansi nilai laba dan nilai buku. Terakhir, independensi dewan komisaris juga memperkuat relevansi nilai laba dan nilai buku. Hasil penelitian ini melengkapi hasil penelitian sebelumnya tentang pengaruh karakteristik dewan komisaris dan pengungkapan sukarela terhadap relevansi nilai informasi dengan menggunakan data perusahaan di Indonesia.

Pengaruh Karakteristik Pemerintah Daerah, Opini Audit, dan Rasio Kemandirian terhadap Pengungkapan Laporan Keuangan Pemerintah Daerah Shafira Ramadhia Utami; Sulardi Sulardi
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to provide evidence of the effect of local government characteristics which consist of population, Human Development Index, audit opinion, and independence ratio on the mandatory disclosure of financial statements of local governments. The sample was local governments in Indonesia in 2017 that meets the criteria. The results of the analysis of 458 local governments in Indonesia showed the average of local governments financial statements disclosure is 60.42%. Furthermore, the results also show that the population and Human Development Index variables affect positively on the disclosure of local government financial statements. Meanwhile, the disclosure of local government financial statements is not affected by audit opinion and independence ratio. Penelitian ini bertujuan memberikan bukti pengaruh karakteristik pemda yang terdiri dari populasi, indeks pembangunan manusia (IPM), opini audit, dan rasio kemandirian pada pengungkapan wajib dalam laporan keuangan pemda. Sampel penelitian yaitu pemerintah kabupaten/ kota di Indonesia pada tahun 2017 yang memenuhi kriteria. Hasil analisis pada 458 pemda menunjukkan rerata pengungkapan pada laporan keuangan pemda sebesar 60,42%. Lebih lanjut, hasil analisis juga menunjukkan variabel populasi dan IPM berpengaruh positif pada pengungkapan laporan keuangan pemda, sedangkan variabel opini audit dan rasio kemandirian daerah tidak memengaruhi pengungkapan laporan keuangan pemda.

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Contact Name
-

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-

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Journal Mail Official
jabfebuns@gmail.com

Editorial Address
Jl. Ir. Sutami No 36A, Kentingan Surakarta 57126

Location
Kota surakarta,

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INDONESIA