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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346 Documents
<![CDATA[Akuntansi Air, Manajemen Impresi, dan Biaya Ekuitas: Studi Bibliometrik ]]>
<![CDATA[Santoso, Arif]]>;
<![CDATA[Setiawan, Doddy]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v23i2.1106
<![CDATA[This study aims to visualize research trends regarding water accounting, impression management, and the cost of capital with various variables in the network. The research method uses a bibliometric study with VOSviewer analysis. Publication of article data was obtained from Scopus for the period 2013-2023. This research found that publications on water accounting, impression management, and cost of capital grew rapidly from 2019 to mid-2023. The United States dominated in the most publications category and China dominated in the most productive author and funding sponsor categories. The results also show that this research topic has a publication area that covers the scope of business, accounting, finance, economics, management, business psychology, and the environment. Furthermore, this study contributes to providing an overview of the next research agenda.]]>
<![CDATA[Evaluasi Dampak Penerapan PSAP 17 Properti Investasi Pada Lembaga Manajemen Aset Negara ]]>
<![CDATA[Ramadhan, Alif Indra]]>;
<![CDATA[Martani, Dwi]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v23i2.1148
<![CDATA[Penelitian ini bertujuan mengevaluasi dampak penerapan PSAP 17 Properti Investasi atas BMN berupa aset kelolaan dan kendala dalam penyelenggaraan akuntansi sesuai dengan ketentuan yang berlaku. Metode yang digunakan adalah metode kualitatif melalui pendekatan studi kasus atas aset kelolaan pada Badan Layanan Umum Lembaga Manajemen Aset Negara. Hasil penelitian menunjukkan bahwa penerapan PSAP 17 tidak berdampak pada proses bisnis namun terdapat kendala pada administrasi akuntansi di LMAN. Penelitian ini merekomendasikan diperlukan penerbitan aturan terbaru yang mengakomodasi pencatatan aset kelolaan sebagai properti investasi dan pengembangan sistem pencatatan aset kelolaan yang tersinkronisasi untuk kebutuhan internal seperti rekonsiliasi dengan DJKN dan audit BPK, maupun kebutuhan eksternal yaitu dengan mitra pemanfaatan aset.]]>
<![CDATA[Modal Organisasi, Nilai Perusahaan dan Penghindaran Pajak ]]>
<![CDATA[Astuti, Neysa Wirantika]]>;
<![CDATA[Bandi, Bandi]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v23i2.1121
<![CDATA[Merujuk pada laporan Tax Justice Network bahwa Indonesia mengalami kerugian hingga 68,7 trilliun atas kasus penghindaran pajak yang mayoritas berasal dari perusahaan Indonesia. Perusahaan mengalihkan laba ke negara tax heaven dengan tujuan untuk tidak melaporkan keuntungan sebenarnya. Penelitian ini bertujuan untuk mencari bukti pengaruh modal organisasi terhadap nilai perusahaan dengan penghindaran pajak sebagai variabel moderasi. Penelitian ini mempergunakan laporan keuangan dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2016-2022. Teknik pengumpulan data mempergunakan porpusive sampling dengan sampel penelitian sejumlah 40 perusahaan. Dalam penelitian ini menggunakan alat analisis yaitu Eviews 13. Hasil pengujian dari penelitian ini memperlihatkan bila penghindaran pajak memperkuat pengaruh positif modal organisasi terhadap nilai perusahaan.]]>
<![CDATA[Does Incentives Schemes and Working Relationship Affect Auditor Whistleblowing Intention? ]]>
<![CDATA[Mapuasari, Supeni Anggraeni]]>;
<![CDATA[Rusliadi, Gading Anindita]]>;
<![CDATA[Fitriana, Vita Elisa]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v23i2.1155
<![CDATA[Whistleblowing is one of the key oversight mechanisms in response to many corporate financial scandals. This mechanism aids in the upkeep of qualified audit methods and judgment in the public accounting firm. Workplace relationships and incentive programs may have an impact on auditors' intentions to report misconduct. This research is one of the few that tests experimentally whether workplace relationship and incentive programs can increase the influence of the desire to disclose fraudulent financial reporting. This study makes use of 60 final-year students who have worked as interns at public accounting firms, utilizing the true experimental-post-test control design method. The data was analysed with ANOVA test by utilizing 2x2 experimental design. The presence of incentive awards was found to positively correlate with auditors' propensity to report misconduct. The relationship between incentives to whistleblowing intention getting stronger when the working relationship between the whistle-blower to the reported senior is close. The findings contain important implications to enrich literature and practical contribution towards whistleblowing discussion. Whistleblowing adalah salah satu mekanisme pengawasan utama dalam menanggapi banyak skandal keuangan perusahaan. Mekanisme ini membantu dalam pemeliharaan metode audit yang berkualitas dan penilaian di kantor akuntan publik. Hubungan di tempat kerja dan program insentif dapat berdampak pada niat auditor untuk melaporkan pelanggaran. Penelitian ini adalah salah satu dari sedikit yang menguji secara eksperimental apakah hubungan di tempat kerja dan program insentif dapat meningkatkan pengaruh keinginan untuk mengungkapkan kecurangan pelaporan keuangan. Responden dalam penelitian ini adalah mahasiswa tahun terakhir yang pernah menjalankan magang di kantor akuntan publik. Dengan mempergunakan metode eksperimen tulen post-test, penelitian ini mengujikan pengaruh antar variabel dengan alat statistic ANOVA berdesain 2x2. Keberadaan program insentif secara empiris berpengaruh positif dalam meningkatkan intensi whistle blowing. Hubungan ini semakin kuat saat pelapor dan terlapor memiliki kedekatan hubungan kerja. Temuan riset ini menarik dan dapat memperkaya kajian literatur dan praktik terkait whistle blowing di dunia audit.]]>
<![CDATA[Ownership Structure and Tax Aggressiveness of Tourism Companies in Indonesia ]]>
<![CDATA[payamta, Payamta]]>;
<![CDATA[Karimah, Putri]]>;
<![CDATA[Aryani, Y. Anni]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v23i2.1107
<![CDATA[Recognizing the negative implication of companies’s tax aggressiveness for government income, this study delves into the role of ownership structure on tax aggressiveness. Focusing on the tourism industry in the Indonesia Stock Exchange, we hand-collect data from annual reports for 2015-2021. Our study reveals mixed results regarding ownership structure and tax aggressiveness in Indonesian tourism companies. While both managerial and institutional ownership seem neutral, public ownership surprisingly boosts tax aggressiveness, but foreign ownership dampens it. Interestingly, these effects are not straightforward, as company size plays a role in moderating the impact of public and foreign ownership on tax strategies. Notably, these findings hold true even amidst the COVID-19 pandemic, suggesting that public and foreign shareholders have not shifted their stance on tax aggressiveness despite the economic downturn. Mempertimbangkan dampak negatif dari tindakan agresivitas pajak bagi penerimaan negara, penelitian ini bertujuan menguji peran struktur kepemilikan terhadap agresivitas pajak. Penelitian ini fokus dengan menggunakan data dari industri pariwisata yang terdaftar di Bursa Efek Indonesia. Data kami kumpulkan dari laporan keuangan masing-masing perusahaan pada tahun 2015-2021. Penelitian ini menemukan hasil beragam mengenai pengaruh struktur kepemilikan terhadap agresivitas pajak di perusahaan industri pariwisata di Indonesia. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh signifikan terhadap agresivitas pajak, namun kepemilikan publik berpengaruh positif terhadap agresivitas pajak. Sebaliknya, kepemilikan asing berpengaruh negatif terhadap agresivitas pajak. Menariknya, pengaruh positif kepemilikan publik dan pengaruh negatif kepemilikan asing terhadap agresivitas pajak tidak linier, namun dipengaruhi oleh ukuran perusahaan. Lebih lanjut, hasil penelitian tidak berubah dengan adanya variabel COVID-19. Hal ini dapat diartikan bahwa pemegang saham publik dan asing tidak mengubah strategi pajak mereka di kondisi ekonomi yang menurun akibat pandemic.]]>
<![CDATA[Corporate Governance in The Dimension of Institutional Ownership Moderates Tax Avoidance ]]>
<![CDATA[Indriani, Etty]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v23i2.1146
<![CDATA[Tax avoidance is a paradox between the government and corporation policies. Tax avoidance practice is a company operational activity that is a concern in corporate governance. Good corporate governance will be able to mitigate tax avoidance. The research objective to examine and provide empirical evidence on role of corporate governance structures on tax avoidance in Indonesia. Observation of data using companies that are members of the CGI Index on the Indonesia Stock Exchange in 2017-2020 with 140 observations. The results showed that among the fundamental firm characteristics that affect tax avoidance are firm profitability and leverage. Companies that have higher profits tend to increase tax avoidance. The executive character in risk taking affects tax avoidance in a negative direction. However, when institutional ownership interacts with executive characters, it will increase tax avoidance. The research finding is that the higher the proportion of institutional ownership, the higher the pressure on risk-taking executives to increase tax avoidances.]]>
<![CDATA[Auditor Wanita Pada Modernisasi Teknologi Dalam Tanggung Jawab Profesional Melalui Perspektif Falsafah Jawa ]]>
<![CDATA[Shiddiq, Mohammad]]>;
<![CDATA[Primasatya, Rieswandha Dio]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v23i2.1143
<![CDATA[Auditor wanita di Indonesia tercatat tidak lebih banyak dari pada pria baik di institusi pemerintah maupun independen. Dalam menghadapi modernisasi yang serba mengandalkan teknologi menyebabkan peran auditor mulai bergeser. Tuntutan profesi yang meningkat membuat wanita juga tetap harus bisa menjaga keseimbangannya ketika melaksanakan tugas dalam ranah profesi dan ketika kembali ke rumah dengan kodrat wanita yang dalam falsafah jawa berarti wani ditata. Tujuan penelitian ini untuk menemukan titik keseimbangan bagi auditor wanita agar dapat menghadapi tantangan modernisasi dengan bertanggung jawab penuh atas konsekuensi profesi dan tugasnya dengan sudut pandang falsafah wanita jawa. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan menekankan pengolahan informasi yang di dapat menggunakan teknik literature review. Informasi dikumpulkan dari berbagai sumber penelitian terdahulu, untuk selanjutnya saling dikaitkan dan membentuk sebuah jawaban atas pertanyaan penelitian untuk memenuhi tujuan penelitian. Hasil penelitian adalah untuk meningkatkan keseimbangan wanita dalam memenuhi tanggung jawab sebagai auditor di era modernisasi yaitu dengan terus melakukan upgrade kemampuan, dengan memiliki dan menjadi karakter wanita dalam falsafah jawa. Karakter tersebut yaitu luluh dan memegang 3 sikap utama yaitu estri, keris dan paksi. Penelitian ini memiliki keterbatasan hanya untuk profesi auditor wanita dan membatasi pada kemampuan bertanggung jawab yang dilihat dari sudut pandang falsafah jawa.]]>
<![CDATA[Strategi Pendeteksian Suap pada Lembaga Pemerintahan Indonesia: Peran Audit Forensik dan Whistle-blowing System ]]>
<![CDATA[Sumarsono, Sumarsono]]>;
<![CDATA[Syahputra, Briyan Efflin]]>;
<![CDATA[Hasanah, Hanifatun]]>;
<![CDATA[Junaidi, Junaidi]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v23i2.1142
<![CDATA[Bribery has evolved into a form of corruption that is now very common, particularly inside Indonesian government institutions. Therefore, it is evident that there is still a need for study that considers the numerous strategies and approaches available and identifies those that are most effective for identifying instances of bribery. The purpose of this study was to analyze the impact of forensic audits and whistle-blowing systems on bribery detection. This study is also conducted to examine how the whistle-blowing system affects forensic audits and helps them find bribery. Surveys were used as the quantitative methodology in this research, which is known to have been done. For the purpose of this study, questionnaire has been used as data collection instrument. There are 199 auditors who are known to have responded to the questionnaire from this study and who are currently employed at BPK (Badan Pemeriksa Keuangan) and BPKP (Badan Pengawasan Keuangan dan Pembangunan) of the Republic of Indonesia. In this study, technology called SmartPLS was used to conduct a structural equation modeling (SEM) statistical test. The findings of this study demonstrate that forensic audits and whistle-blowing systems both have a positive impact on bribery detection. Additionally, this study demonstrates that the whistle-blowing system has positively impacted forensic audits in the past. Suap telah menjadi salah satu jenis tindakan korupsi yang cukup marak terjadi, utamanya di lingkungan lembaga pemerintahan Indonesia. Sehingga, penelitian yang masih berfokus untuk menganalisis dan menemukan berbagai strategi/metode yang paling efektif untuk mendeteksi suap, masih sangat diperlukan. Tujuan dilaksanakannya penelitian ini ialah untuk menganalisis pengaruh dari audit forensik dan whistle-blowing system terhadap pendeteksian suap. Penelitian ini juga dilakukan dengan tujuan untuk menganalisis bagaimana peran dari whistle-blowing system untuk mempengaruhi audit forensik dalam rangka untuk mendeteksi suap. Penelitian ini diketahui telah dilakukan menggunakan pendekatan kuantitatif, dengan survei sebagai metodenya. Kuesioner akan digunakan dalam penelitian ini, dalam rangka untuk mengumpulkan data. Total terdapat 199 responden yang merupakan auditor BPK (Badan Pemeriksa Keuangan) dan BPKP (Badan Pengawasan Keuangan dan Pembangunan) Republik Indonesia yang diketahui telah mengisi kuesioner dalam penelitian ini. Adapun pengujian statistik pada penelitian ini berupa structural equation modelling (SEM), dengan menggunakan alat bantu yaitu SmartPLS. Hasil dari penelitian ini berhasil membuktikan bahwa baik audit forensik maupun whistle-blowing system telah terbukti berpengaruh positif terhadap pendeteksian suap. Selain itu, penelitian ini turut membuktikan bahwa whistle-blowing system telah terbukti berpengaruh positif terhadap audit forensik.]]>
<![CDATA[Studi Bibliografi: Perkembangan Penelitian Kebijakan Dividen Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Fathony, Haris Reza]]>;
<![CDATA[Aryani, Y. Anni]]>;
<![CDATA[Setiawan, Doddy]]>;
<![CDATA[Djuminah, Djuminah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 24, No 1 (2024) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v24i1.1160
<![CDATA[This study aims at providing empirical evidence of research-development on dividend policy in Indonesia Stock Exchange. This study analyzes the dividend policy which consists of 32 articles from 19 nationally accredited journal (Sinta 1 and Sinta 2) taken from 2017 until 2022. The writers of this study do the classification based on the topic, finance variable and non finance variable. The method used in this study is "Charting The Field. " It is found that ROA gives inconsistent impact on dividend policy. Non finance variable, company age and institutional ownership are inconsistent as well. The model of anteseden variable from finance variable and non finance variable use additive model more frequently upon dividend policy. Then, based on consequence variable, it is found that dividend policy has a relation with company value, stock price, earnings smoothing, debt policy leverage, ROA and individual ownership. This implies that dividend policy is used by the management to make a decision in distributing dividends or they are not distributed in the form of retained earnings. There are still many inconsistencies about the result of this kind of research. So, the topic about dividend policy is still being researched by others who are interested in it.]]>
<![CDATA[Carbon Emission Disclosure by Non-Financial Companies in Indonesia: A Perspective of Stakeholder Theory ]]>
<![CDATA[Widarjo, Wahyu]]>;
<![CDATA[Sudaryono, Eko Arief]]>;
<![CDATA[Kurniawati, Estetika Mutiaranisa]]>;
<![CDATA[Putra, Adhitya Agri]]>;
<![CDATA[Wibawa, Baskara Agung]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 24, No 1 (2024) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v24i1.1209
<![CDATA[This study aims to examine the determinant factors of carbon emission disclosure in the perspective of stakeholder theory. Stakeholder theory is the most often use as literature in the carbon emission research. Most studies only capture the carbon emission disclosure based on stakeholder theory elements of economic performance and stakeholder power. This study examines comprehensively the perspective of stakeholder theory by considering economic performance, stakeholder power, and strategy posture. Research sample includes 67 non-financial companies listed on the Indonesian Stock Exchange 2017-2020. Data are accessed from annual report and sustainability report. Economic performance is measured by return on assets and return on equity. Stakeholder power is measured by managerial ownership and leverage. Strategy posture is measured by ISO certification and environmental costs. The result shows that stakeholder power (proxied by leverage) and strategy posture (proxied by ISO certification) have effects on carbon emission disclosure.]]>
