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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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Articles 346 Documents

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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.

Persistensi Laba Antar Level Kompetisi Industri: Studi Empiris pada Perusahaan Amerika Serikat Nurul Aisyah Rachmawati; Sidharta Utama; Sylvia Veronica Nalurita Purnama Siregar
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The purpose of this study is to analyze the effect of industry competition level on earnings persistence components. This study used panel data of listed companies that have common shares listed on one of the three major US stock exchanges (NYSE, AMEX, or NASDAQ) and a GICS code during the period 2012-2014. This study hypothesized that industry-wide earnings in the low-competition industries are more persistent than industry-wide earnings in the high-competition industries. The results provide evidence which is consistent with the hypothesis. Finally, I hypothesized and found that industry-wide cashflows in the low-competition industries are the most persistent component of earnings, while firm-specific accruals in the high-competition industries is the least persistent.Penelitian ini bertujuan untuk menganalisis pengaruh level kompetisi industri terhadap komponen persistensi laba. Penelitian ini menggunakan data panel perusahaan yang terdaftar di salah satu dari tiga bursa efek Amerika serikat yang utama (NYSE, AMEX, atau NASDAQ) selama periode 2012-2014. Klasifikasi industri didasarkan pada GICS code. Penelitian ini mengembangkan hipotesis bahwa komponen industrywide atas laba pada low-competition industries lebih persisten dibandingkan komponen industry-wide atas laba pada high-competition industries. Studi ini menunjukkan hasil yang konsisten dengan hipotesis. Terakhir, penelitian ini mengembangkan hipotesis dan menemukan bahwa komponen industry-wide atas arus kas pada low-competition industries paling persisten dibandingkan dengan komponen yang lainnya.

Pengujian Struktural pada Komitmen Manajemen, Transparansi dan Akuntabilitas Pemerintah Daerah Dekeng Setyo Budiarto; Devi Damayanti
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Accountability and transparency of government agencies are an essential part to creating good governance. This research was conducted to determine the effect of management commitment and legislative mandate (regulation) on accountability and transparency in government agencies (SKPD) regency/city in the special region of Yogyakarta. This research is a quantitative study with the population are covering all government organization employees in Yogyakarta. The sampling technique is using a purposive sampling method with specific criteria. The hypothesis was testing using SEM-PLS. Analysis of research data involved 120 officials of all SKPD in Yogyakarta. The study shows that commitment to management has a significant effect on accountability and transparency. Regulation has a significant effect on transparency but does not affect the accountability of government agencies.Akuntabilitas dan transparansi instansi pemerintah merupakan bagian yang penting dalam mewujudkan tata kelola pemerintahan yang apik. Penelitian ini dilakukan untuk mengetahui pengaruh komitmen manajemen dan mandat legislatif (regulasi) terhadap akuntabilitas dan transparansi pada SKPD kabupaten/kota di Daerah Istimewa Yogyakarta. Penelitian ini merupakan penelitian kuantitatif dengan populasi penelitian meliputi seluruh pejabat SKPD kabupaten/kota di Daerah Istimewa Yogyakarta. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria tertentu. Hipotesis diuji menggunakan SEM-PLS. Penelitian melibatkan 120 pejabat SKPD kabupaten/kota di Daerah Istimewa Yogyakarta. Hasil analisis menunjukkan bahwa komitmen manajemen berpengaruh signifikan terhadap akuntabilitas dan transparansi. Regulasi berpengaruh signifikan terhadap transparansi, namun tidak berpengaruh signifikan terhadap akuntabilitas.

Determinants of Intention to Use Siskeudes: Extended of Decomposed Theory of Planned Behavior Model Ari Kuncara Widagdo; Siti Rochmah Ika; Sena Satria
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to examine factors that influence interest in using the village fund information system (SISKEUDES) by using extended Decomposed Theory of Planned Behavior Model. The respondents are 301 SISKEUDES operators in the Banyumas District. The hypotheses testing uses Partial Least Square (PLS). The result shows that attitude, subjective norms, perception of behavior control, and perceived human resource quality influence the intention to use SISKEUDES. This study demonstrates the appropriateness of the extended Decomposed Theory of Planned Behavior Model in explaining the acceptance of a mandatory system.Penelitian ini bertujuan untuk menguji faktor-faktor yang memengaruhi minat dalam menggunakan sistem informasi dana desa (SISKEUDES) dengan menggunakan extended Decomposed Theory of Planned Behavior Model. Responden adalah 301 operator SISKEUDES di Kabupaten Banyumas. Pengujian hipotesis menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa sikap, norma subyektif, persepsi kontrol perilaku, dan persepsi kualitas sumber daya manusia memengaruhi niat untuk menggunakan SISKEUDES. Studi ini menunjukkan kesesuaian extended Decomposed Theory of Planned Behavior Model dalam menjelaskan penerimaan sistem yang bersifat wajib.

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