Jurnal Akuntansi dan Bisnis
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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<![CDATA[Institutional Ownership, Family Firms, Leverage, and Earnings Management ]]>
<![CDATA[Ari Kuncara Widagdo]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Djuminah Djuminah]]>;
<![CDATA[Ratnaningrum Ratnaningrum]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v21i2.702
<![CDATA[This study aims to record the empirical finding on the influence of family firms and institutional ownership on earnings management. It also examines the effect of leverage on the correlation between family firms and institutional ownership to earnings management. The object of the study comprises manufacturing firms registered in the Indonesia Stock Exchange from 2017 through 2020. The observations are 44 firm years in total. The data were collected from their annual financial reports, using panel regression as the analysis method. The findings suggest that family firms negatively influence earnings management, whereas institutional ownership has no impact on earnings management. This implies that the family firms ownership tends to generate an alignment effect. Furthermore, leverage negatively influences earnings management, but it has a positive impact on the relationship between family firms with earnings management, likewise has no consequence to the relationship institutional effect with earnings management. It indicates that family firms with high leverage intend to minimize the chance of violation against debt covenants and, at the same time, intensify the firm's negotiation power over debt negotiation. Studi ini bertujuan untuk menguji secara empiris pengaruh perusahaan keluarga dan kepemilikan institusional terhadap manajemen laba. Kami juga menguji apakah leverage memiliki pengaruh pada hubungan antara perusahaan keluarga dan kepemilikan institusional terhadap manajemen laba. Kami secara khusus memeriksa perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama 2017-2020. Total observasi adalah 44 perusahaan-tahun. Data penelitian dikumpulkan dari laporan keuangan tahunan. Analisis data menggunakan regresi data panel. Bukti menunjukkan bahwa perusahaan keluarga berpengaruh negatif terhadap manajemen laba, sedangkan kepemilikan institusional tidak berpengaruh terhadap manajemen laba. Hal ini menunjukkan bahwa kepemilikan perusahaan keluarga cenderung menghasilkan efek keselarasan. Selanjutnya, leverage berpengaruh negatif terhadap manajemen laba, tetapi berpengaruh positif terhadap hubungan antara perusahaan keluarga dengan manajemen laba, tetapi tidak berpengaruh terhadap hubungan institusional dengan manajemen laba. Hal ini menunjukkan bahwa perusahaan keluarga dengan leverage yang tinggi ingin mengurangi kemungkinan pelanggaran perjanjian utang dan meningkatkan kekuatan negosiasi perusahaan selama negosiasi utang.]]>
<![CDATA[Efektivitas Pelaporan Keuangan Sebelum dan Sesudah Implementasi Sistem Informasi Manajemen Keuangan Daerah (SIMDA Keuangan) Pemerintah Daerah ]]>
<![CDATA[Santi Silfiani]]>;
<![CDATA[Nasyiah Hasanah Purnomowati]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v21i2.743
<![CDATA[This study aims to examine how the implementation of SIMDA Finance at the Government of Magelang Regency, how the obstacles in implementing SIMDA Finance at the Government of Magelang Regency and how the effectiveness of financial reporting before and after the implementation of SIMDA Finance. This type of research is study case qualitative research. The object of this research is the Magelang Regency Government with the research samples are 11 SKPD in the Magelang Regency. The result of this research is that the implementation of SIMDA Finance at the Magelang Regency Government has been in accordance with existing procedures. Constraints in implementing SIMDA Finance at the Magelang Regency Government include lack of human resource knowledge, network/connection problems, hardware/hardware problems, and software/software problems. The implementation of SIMDA increases the effectiveness of financial reporting compare to before the SIMDA implementation and the quality of the financial reports is higher than before the implementation of SIMDA. Penelitian ini bertujuan untuk meneliti bagaimana implementasi SIMDA Keuangan pada Pemerintah Kabupaten Magelang, bagaimana kendala dalam inplementasi SIMDA Keuangan pada Pemerintah Kabupaten Magelang dan bagaimana efektivitas pelaporan keuangan sebelum dan sesudah Implementasi SIMDA Keuangan. Jenis penelitian ini yaitu penelitian kualitatif studi kasus. Objek penelitian yaitu Pemerintah Kabupaten Magelang dengan sampel penelitian yaitu 11 SKPD di Pemerintah Kabupaten Magelang. Hasil dari penelitian ini yaitu implementasi SIMDA Keuangan pada Pemerintah Kabupaten Magelang telah sesuai dengan prosedur yang ada. Kendala dalam implementasi SIMDA Keuangan pada Pemerintah Kabupaten Magelang diantaranya kurangnya pengetahuan SDM, masalah jaringan/koneksi, masalah pada hardware/perangkat keras, dan masalah pada software/perangkat lunak. Implementasi SIMDA meningkatkan efektivitas pelaporan keuangan daripada sebelum implementasi SIMDA dan Kualitas laporan Keuangan yang dihasilkan lebih berkualitas daripda sebelum implementasi SIMDA.]]>
<![CDATA[Pengungkapan Corporate Social Responsibility Selama Pandemi COVID-19 di Indonesia ]]>
<![CDATA[Ajeng Tita Nawangsari]]>;
<![CDATA[Mochammad Ilyas Junjunan]]>;
<![CDATA[Imam Buchori]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v21i2.685
<![CDATA[This study aims to look at the differences and patterns of CSR disclosure before and during the COVID-19 pandemic. The sample in this study consisted of 156 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that there were significant differences in CSR disclosure before and during the COVID-19 pandemic. CSR disclosure during the COVID-19 pandemic has decreased compared to CSR disclosure before the COVID-19 pandemic. However, economic performance indicator have actually increased. This pattern is in line with the stakeholder theory which states that in times of uncertainty such as economic and financial crises, companies tend to focus on fulfilling the interests of their definitive stakeholders, which are investors and creditors. This indicates that the company prioritizes the going concern perception by giving signals to investors and creditors through the disclosure of economic performance which is expected to strengthen positive sentiment from investors and creditors even though the company is in times of uncertainty due to the COVID-19 pandemic. Penelitian ini bertujuan untuk melihat perbedaan dan pola pengungkapan CSR sebelum dan selama masa pandemi COVID-19. Sampel pada penelitian ini terdiri dari 156 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa ada perbedaan yang signifikan pengungkapan CSR sebelum dan selama pandemi COVID-19. Pengungkapan CSR selama pandemi COVID-19mengalami penurunan dibandingkan dengan pengungkapan CSR sebelum pandemi COVID-19. Walaupun demikian, indikator kinerja ekonomi justru mengalami kenaikan. Pola yang demikian, sejalan dengan teori stakeholders yang diajukan dalam penelitian ini. Teori stakeholders menyatakan bahwa pada masa ketidakpastian seperti krisis ekonomi dan keuangan, perusahaan cenderung memfokuskan diri terhadap pemenuhan kepentingan stakeholders definitifnya yang dalam hal ini adalah investor dan kreditor. Hal tersebut mengindikasikan bahwa perusahaan lebih mengutamakan persepsi going concern dengan memberikan sinyal kepada investor dan kreditor melalui keterbukaan informasi kinerja ekonomi yang diharapkan bisa memperkuat sentimen positif dari investor dan kreditor walaupun perusahaan sedang ada di masa-masa ketidakpastian karena pandemi COVID-19.]]>
<![CDATA[Pengaruh Corporate Governance Terhadap Pengungkapan Forward-Looking Information ]]>
<![CDATA[Irma Novia]]>;
<![CDATA[Niki Lukviarman]]>;
<![CDATA[Erna Setiany]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v21i2.690
<![CDATA[This study investigated the influence of corporate governance on the disclosure of forward looking information The Secondary data for the study collected from annual report of consumer goods industry manufacturing companies that listed in Indonesia Stock Exchange for 2017-2019, by using purposive sampling technique, 122 annual reports were obtained as the research sample. Model Analysis in this research is multiple linear regression analysis models. The results of this study showed that the board size and the frequency of audit committee meetings has a positive and significant effect on disclosure of forward looking information, the proportion of independent audit committees has a negative and significant effect on disclosure of forward looking information and the proportion of board independence, public ownership and audit quality have no significant effect on disclosure of forward looking information.Penelitian ini bertujuan untuk menguji pengaruh corporate governance terhadap pengungkapan forward looking information. Data sekunder yang digunakan dalam penelitian ini yaitu data dari laporan tahunan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019, dengan teknik purposive sampling didapatkan 122 laporan tahunan sebagai sampel penelitian. Untuk pengujian hipotesis, peneliti menggunakan model analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran dewan komisaris dan frekuensi rapat komite audit berpengaruh positif dan signifikan terhadap pengungkapan forward looking information, proporsi komite audit independen berpengaruh negatif dan signifikan terhadap pengungkapan forward looking information dan proporsi komisaris independen, kepemilikan publik dan kualitas audit tidak berpengaruh signifikan terhadap pengungkapan forward looking information. ]]>
<![CDATA[Sistem Tarif Tunggal vs. Tarif Berdasar Jarak: Studi Kasus Calon Pelanggan LRT Jabodebek ]]>
<![CDATA[Farid Riyadussolihin]]>;
<![CDATA[Tastaftiyan Risfandy]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v21i2.698
<![CDATA[LRT Jabodebek adalah salah satu proyek strategis nasional Pemerintah Republik Indonesia yang diharapkan akan selesai di tahun 2022. Studi yang sebelumnya dilakukan oleh Tjahjono et al. (2020) menyatakan bahwa kajian lebih lanjut yang lebih detail mengenai penetapan harga perlu dilakukan untuk mengetahui skema penetapan harga yang optimal dan adil bagi komuter maupun operator. Peneliti melakukan survei terhadap 245 responden calon pengguna LRT yang tersebar di sekitar stasiun LRT Jabodebek untuk mengetahui preferensi konsumen terkait tarif LRT Jabodebek tersebut. Hasil survei menunjukkan bahwa calon pengguna lebih tertarik apabila tarif LRT Jabodebek menggunakan skema tarif berdasarkan jarak tempuh daripada sistem tarif tunggal yang saat ini direncanakan. Sebanyak 32% responden tidak setuju dengan tarif tunggal karena tarif tidak sesuai dan akses menuju stasiun LRT Jabodebek membutuhkan waktu/biaya yang lebih banyak. Namun demikian, peneliti menemukan bahwa tidak ada faktor penentu yang signifkan terhadap pemilihan tarif LRT Jabodebek tersebut. Hanya faktor Pendidikan yang secara signifikan mengurangi preferensi responden tarif tunggal LRT Jabodebek. Hasil penelitian ini memberikan rekomendasi kepada pemerintah khususnya PT KAI sebagai operator LRT Jabodebek untuk secara berkala mengkaji sistem tarif LRT Jabodebek setelah aktif beroperasi.]]>
<![CDATA[Tax Auditor Team Leader’s Quality, Time Budget Pressure, Task Complexity: How Well Tax Audit Quality in Indonesia? ]]>
<![CDATA[Aji M. Elvin Nor]]>;
<![CDATA[Amrie Firmansyah]]>;
<![CDATA[Amardianto Arham]]>;
<![CDATA[Bernadi Vito]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v21i2.686
<![CDATA[This study's objective empirically analyzes the effect of tax auditor team leader's technical competence and experience, time budget pressure, and task complexity on tax audit quality. This study employs secondary data from Indonesia Tax Authority Office. The population in this research is the Tax Assessment issued throughout Indonesia. The sample used amounted to 4,326 observations divided into two regional categories: Java Area and non-Java Area. The data are analyzed by logistic regression. The results suggest that the tax auditor team leader's technical competence, time budget pressure, and task complexity are negatively associated with tax audit results. In contrast, the tax auditor team leader experience is positively associated with the tax audit results quality. This study shows that it is essential that the Indonesian Tax Authority rearrange the tax auditor quality criteria in its regulations.]]>
<![CDATA[Tingkat Kesadaran dan Kesiapan Pelaku Umkm Dalam Menyusun Laporan Keuangan dan Pajak ]]>
<![CDATA[Nurul Aisyah Rachmawati]]>;
<![CDATA[Rizka Ramayanti]]>;
<![CDATA[Rudi Setiawan]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v21i2.646
<![CDATA[This study aims to analyze the level of awareness and readiness of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial and tax reports. Data used in this study is primary data, which was obtained from the survey in April-May 2021. The data obtained were analyzed using descriptive qualitative research methods. The results show that the level of awareness and readiness of MSMEs in preparing financial and tax reports is still relatively low. MSMEs with the support of regulators need to make extra efforts to minimize the obstacles faced when compiling financial and tax reports.]]>
<![CDATA[Pengaruh Probability of Audit dan Muslim’S View of Allah Terhadap Perilaku Tax Evasion ]]>
<![CDATA[Nayang Helmayunita]]>;
<![CDATA[Widyatul Fitri]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v21i2.652
<![CDATA[This study aims to analyze the impact of probability of audit and Muslim's view of Allah on tax evasion behavior. There are two ways to deal with calrify the elments that impact the taxpayer's actions in conducting tax evasion, to be specific economic factors and socio-psychological factors. This examination utilized experimental method with a 2x2 between subject design to test the impact of probability of audit and Muslim's view of Allah on tax evasion. The hypothesis in this study was tried utilizing the ANOVA test. The results showed that taxpayers who faced a high probability of audit condition tended not to carry out tax evasion compared to taxpayers who faced a low probability of audit condition. The outcomes likewise found that there was no contrast between taxpayers who had high Muslim's view of Allah scores and taxpayers who had Muslim's view of Allah scores on tax evasion behavior. Penelitian ini bertujuan untuk menganalisis pengaruh probability of audit dan muslim’s view of Allah terhadap perilaku tax evasion. Terdapat dua pendekatan untuk menjelaskan faktor-faktor yang mempengaruhi tindakan wajib pajak dalam melakukan tax evasion, yaitu faktor ekonomi dan faktor sosial psikologi. Penelitian ini menggunakan metode eksperimen dengan between subject design 2x2 untuk menguji pengaruh probability of audit dan muslim’s view of Allah terhadap perilaku tax evasion. Hipotesis pada penelitian ini diuji menggunakan uji ANOVA. Hasil penelitian menunjukkan bahwa wajib pajak yang menghadapi kondisi probability of audit tinggi cenderung tidak melakukan tax evasion dibandingkan dengan wajib pajak yang menghadapi kondisi probability of audit rendah. Hasil penelitian juga menemukan bahwa tidak ada perbedaan antara wajib pajak yang memiliki skor muslim’s view of Allah tinggi dengan wajib pajak pajak yang memiliki skor muslim’s view of Allah rendah terhadap perilaku tax evasion]]>
<![CDATA[Related Party Transactions and Tax Avoidance: Study on Mining Company in Indonesia ]]>
<![CDATA[Dwi Sri Rezeki]]>;
<![CDATA[Wahyu Widarjo]]>;
<![CDATA[Eko Arief Sudaryono]]>;
<![CDATA[Muhammad Syafiqurrahman]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v21i2.689
<![CDATA[This study aims to provide empirical evidence of the effect of related party transactions on tax avoidance on mining sector companies listed in the Indonesia Stock Exchange. The research sample consists of 73 observations. We used Discretionary Permanent Book Tax Differences to measure the ratio of tax avoidance and used the composite value of the merging of sales, purchase, liability and receivable to related party through principal component analysis to measure related party transactions variables. The results of panel regression analysis show that related party transactions has a positive and significant effect on Discretionary Permanent Book Tax Differences. These results are consistent after re-testing by using a variable measurement of different tax avoidance, namely the Cash Effective Tax Rate. Furthermore, the results of the analysis per component of related party transactions show that only receivable transactions have a significant effect on tax avoidance. This study results indicate that in the taxation context, company policy in related party transactions is not conducted partially per component. Company management is likely to use all of the related party transactions methods so that the tax avoidance practices are not easily detected by stakeholders, particularly revenue officers.]]>
<![CDATA[Pengaruh Temuan Audit, Opini Audit, dan Ukuran Daerah terhadap Ketepatwaktuan Laporan Keuangan Pemerintah Daerah di Indonesia ]]>
<![CDATA[Alma Yulia Putri Azahari]]>;
<![CDATA[Sulardi Sulardi]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v21i2.655
<![CDATA[The author aims to empirically test whether the timeliness of Regional Government Financial Report or LKPD influenced by audit opinion, local government size, and audit findings. The author uses a sample of government at the regional level in 2019 with the criteria as determined. The multiple regression test of 185 local governments shows that audit opinion has a significant positive relationship with punctuality. Meanwhile, the variables of audit findings and area size negatively influence the timeliness of LKPD. Penulis bertujuan menguji secara empiris apakah ketepatwaktuan Laporan Keuangan Pemerintah Daerah atau LKPD dipengaruhi oleh opini audit, ukuran daerah, dan temuan audit. Penulis menggunakan sampel pemerintah di tingkat daerah pada tahun 2019 yang berkriteria seperti yang telah ditentukan. Uji regresi berganda terhadap 185 pemerintah tingkat daerah menunjukkan opini audit memiliki hubungan yang positif secara signifikan terhadap ketepatwaktuan. Sementara variabel temuan audit dan ukuran daerah memiliki pengaruh negatif terhadap ketepatwaktuan LKPD.]]>
