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[The Spill Over Effect of Bitcoin on Fiat Currencies: A Study on Pre and Covid Period ]]>
<![CDATA[Nur, Triasesiarta]]>;
<![CDATA[Ariefianto, Moch. Doddy]]>;
<![CDATA[Kevin, Kevin]]>;
<![CDATA[Sharon, Daniel]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v24i1.1258
<![CDATA[We investigate the spillover effect from Bitcoin to selected Fiat currencies (Major and Emerging currencies) using the USD index as control. Our dataset comprises daily frequency from 2 composite currency indices, 7 Major currencies and 21 Emerging Market (EM) currencies from 01/01/2014 to 29/10/2021 (2042 observations). Applying the Dynamic Conditional Correlation - Generalized Autoregressive Conditional Heteroscedasticity (DCC-GARCH) method, we find evidence of spillover with changing patterns (from largely no spillover to negative spill over) between pre- Covid versus COVID-19 period. During the COVID period, Bitcoin demonstrates hedging capabilities against USD.]]>
<![CDATA[Audit Partner Gender, Gender Diversity in the Board and Auditor Report Lag ]]>
<![CDATA[Kalanjati, Devi Sulistyo]]>;
<![CDATA[Putra, Ramadhan Ghea Ananda]]>;
<![CDATA[Anam, Mohamad Khoirul]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v24i1.1304
<![CDATA[ABSTRACT This research investigates the impact of audit partner gender on audit report lag and explores whether the gender diversity of the board of directors can moderate this relationship. The study was motivated by the low representation of female audit partners in Indonesia and the need for a more efficient audit process. The research used a quantitative approach and focused on non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The sample size was 2,430 observations (company-years) and was determined using the purposive sampling. The results indicated a positive association between female audit partners and audit report lag, suggesting that female audit partners may conduct more detailed audit work, leading to longer processing times than male audit partners. Additionally, the gender diversity of the board of directors was found to weaken the influence of the gender of audit partners on audit report lag. Collaboration between female audit partners and a board of directors comprising females may promote a more efficient audit process. The study suggests that regulators and professional organisations could consider implementing quotas to encourage greater female participation in the audit process.]]>
<![CDATA[Analisis Kesiapan Pengakuan dan Pengkuran Contractual Service Margin dalam Implementasi PSAK 74 Kontrak Asuransi Pada PT X ]]>
<![CDATA[Suryani, Irma]]>;
<![CDATA[Mita, Aria Farah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v24i2.1256
<![CDATA[Kompleksitas Contractual Service Margin (CSM) saat implementasi PSAK 74 (efektif tahun 2025) menjadi tantangan bagi perusahaan asuransi sehingga diperlukan penelitian untuk mengevaluasi kesiapan salah satu perusahaan asuransi BUMN, PT X dalam pengakuan dan pengukuran CSM serta menganalisis isu signifikan dalam pengakuan dan pengukuran CSM tersebut. Penelitian ini dilakukan dengan metode kualitatif melalui studi kasus dengan teknik tringulasi serta instrumen penelitian berupa wawancara semi terstruktur dan dokumentasi. Hasil penelitian menunjukkan bahwa PT X masih dalam proses persiapan (data dan sistem TI, sumber daya manusia serta prosedur) dalam pengakuan dan pengukuran CSM. Adapun isu signifikan yang harus diperhatikan PT X yaitu profitabilitas dan keberlanjutan perusahaan, sumber daya manusia, kompleksitas data saat dan setelah masa transisi, CSM Engine, pajak penghasilan pada masa transisi dan penentuan tingkat diskonto.]]>
<![CDATA[Board of Directors Diversity and Carbon Emissions Disclosure ]]>
<![CDATA[Hidayah, Muslikhah Nur]]>;
<![CDATA[Purnomowati, Nasyiah Hasanah]]>;
<![CDATA[Cummings, Lorne]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v24i2.1204
<![CDATA[The purpose of this study is to examine the effect of board of directors diversity which includes gender, tenure, educational background, and age on carbon emissions disclosure. It is an empirical study of energy sector companies in Southeast Asia from 2017-2021. Sample selection was undertaken by nonprobability sampling using a purposive sampling model. Based on this technique, a sample of 29 companies was obtained with a total of 145 observations that could be used. The analysis method used in this research is multiple linear regression analysis. The results of this study indicate that gender diversity and tenure have a positive effect on the disclosure of carbon emissions. Diversity of educational background does not affect the disclosure of carbon emissions and age diversity has a negative effect on the disclosure of carbon emissions.]]>
<![CDATA[Determinan Adopsi Penggunaan Teknologi Informasi pada Badan Usaha Milik Desa ]]>
<![CDATA[Arista, Denty]]>;
<![CDATA[Nugrahaningsih, Putri]]>;
<![CDATA[Rahmawati, Labbaika Dwi Ayu]]>;
<![CDATA[Saputra, Zaim Arif Eko]]>;
<![CDATA[Tiaramurti, Galuh]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v24i2.1218
<![CDATA[This study aims to measure the level of each behavioural factor on the acceptance and use of information systems of entities without public accountability in the Madiun Regency. The Unified Theory of Acceptance and Use of Technology (UTAUT) model measures the relationship between behaviour and technology. Factors influencing behaviour, such as performance expectations, behavioural intentions, and trust, have a close relationship in adopting information systems in a BUMDes organization in Madiun Regency to develop an information system platform that becomes a hub between micro business entities and buyers. However, the acceptance of micro business entities towards the information system is still less than optimal, which is based on dissatisfaction with the internet infrastructure and facility conditions, which harms the acceptance of technology adoption. This study used a quantitative approach using regression analysis. The entire population of micro entities, totalling 76, became respondents in this study. The results indicate that behavioural factors in the form of technological readiness, organizational readiness, and the external environment positively affect the use of information technology.]]>
<![CDATA[Corporate Governance dan Tax Avoidance pada Perusahaan Pertambangan ]]>
<![CDATA[Sulardi, Sulardi]]>;
<![CDATA[Pramudya, Richard Arya]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v24i2.1213
<![CDATA[This research aimed to determine the effect of corporate governance, which is proxied by the proportion of independent commissioners, managerial ownership and institutional ownership, on tax avoidance in mining sector companies listed on the IDX during the 2018-2022 period. The research sample comprised 14 companies, with 70 observations from the purposive sampling method. The company’s annual report data was analyzed using the multiple linear regression method, SPSS. Research findings show that the proportion of independent commissioners is not proven to influence tax avoidance. On the other hand, managerial ownership shows a significant negative effect on tax avoidance, while institutional ownership shows a significant positive effect on tax avoidance.]]>
<![CDATA[Agresivitas Pajak dan Pengungkapan Corporate Social Responsibility: Komposisi Direksi Sebagai Variabel Moderasi ]]>
<![CDATA[Saman, Saman]]>;
<![CDATA[Abdillah, Pujangga]]>;
<![CDATA[Yahya, Raihan Fahrisal]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v24i2.1245
<![CDATA[This research aims to understand the impact of tax aggressiveness on Corporate Social Responsibility Disclosure (CSRD) and to test the board of director as a moderating variable that can enhance the influence of tax aggressiveness on CSRD. The study utilizes 462 annual reports of companies from the period 2021–2023 listed on the Indonesia Stock Exchange as a sample for moderated regression analysis (MRA) using STATA software. The findings indicate how tax aggressiveness affects CSRD as determined by the Global Reporting Initiative (GRI). In other words, the higher the tax aggressiveness, the more companies can reduce CSRD. The research also demonstrates that board of director as a moderating variable empirically enhances the influence of tax aggressiveness on CSRD. This study underscores the importance of director board in the development of CSRD strategies and the corporate world's position. Therefore, promoting director board in corporate decision-making will assist governments and key policymakers worldwide in achieving the Sustainable Development Goals (SDGs).]]>
<![CDATA[Forensic Accounting Skills and Auditor Self-Efficacy: Empirical Evidence From Indonesia ]]>
<![CDATA[Amalia, Firda Ayu]]>;
<![CDATA[Syamsiyah, Khoirun Nisa']]>;
<![CDATA[Syam, Dhaniel]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v24i2.1352
<![CDATA[This study investigates the relationship between auditor self-efficacy and forensic accounting skills in detecting fraud. The data in this study are primary data with the sampling technique in this study using the purposive sampling method with the help of a questionnaire tool distributed to 138 auditors in Indonesia. The data analysis technique used in this study uses structural equality modeling (SEM) partial least squares (PLS) to test the hypothesis with the help of a tool in the form of Smart-PLS. The results of this study indicate that auditor self-efficacy is significantly correlated with technical and analytical skills, effective communication skills, psychosocial skills, accounting and audit skills. The originality of this study is to focus on forensic accounting skills in Indonesia and analyze how these skills improve Auditor Self-Efficacy (ASE) in detecting produces important information about auditor efficacy and competence.]]>
<![CDATA[CEO Power dan Penghindaran Pajak pada Perusahaan Pertambangan di Indonesia ]]>
<![CDATA[Diastuti, Evita Marcella]]>;
<![CDATA[Adiati, Arum Kusumaningdyah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v24i2.1357
<![CDATA[This study aims to examine the relationship between CEO power and tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The research population consists of mining sector companies listed on the IDX during the 2018-2022 period, using purposive sampling as the sample selection method. Sixty-four mining sector companies over five years were selected as the research sample. The data analysis technique employed in this study is panel data analysis. The results of the analysis show that CEO power has a negative effect on tax avoidance, indicating that the more powerful the CEO, the less likely the company is to engage in tax avoidance practices. Firm size and inventory intensity do not affect tax avoidance, whereas profitability and leverage have positive and negative effects on tax avoidance, respectively. This study contributes to the literature on the factors influencing tax avoidance.]]>
<![CDATA[Peran Pengetahuan Perpajakan dan Religiusitas Terhadap Kepatuhan Wajib Pajak pada Usaha Mikro dan Kecil ]]>
<![CDATA[Kais, Muhammad]]>;
<![CDATA[Urumsah, Dekar]]>;
<![CDATA[Rosita, Rosita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v24i2.1314
<![CDATA[Tax revenue is the primary source of national income, making tax compliance an important aspect in enhancing the potential of state tax revenues. By adopting attribution theory, this study aims to examine the influence of tax understanding, applicable tax sanctions, and religious beliefs (religiosity) on tax compliance among micro and small enterprises (MSEs) engaged in e-commerce, as well as gender and business age as moderating factors. A quantitative approach and SEM-PLS analysis were used to test the research model. The moderating effects of gender and business age were tested using multigroup analysis. The sample for this study consisted of 100 MSE taxpayers conducting electronic transactions in the Special Region of Yogyakarta. The results of this study show that tax understanding and religiosity have a positive effect on tax compliance in e-commerce SMEs. However, no empirical evidence was found to support the influence of tax sanctions on tax compliance. Furthermore, both gender and business age do not play a moderating role.]]>
