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JIA (Jurnal Ilmiah Akuntansi)
Published by Universitas Pendidikan Ganesha
ISSN : 25274090     EISSN : 25281399     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field of study of Accounting, both in the approach of quantitative research and qualitative research approach. JIA is committed to assisting the dissemination and development of accounting.
Arjuna Subject : -
Articles 293 Documents
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The Effect of Moral Reasoning on Intention to Fraud in the Procurement of Goods and Services under Obedience Pressure: An Experimental Study Sujana, Edy; Dewi, Nyoman Ayu Wulan Trisna
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.38944

Abstract

This study examines the influence of obedience pressure and individual moral reasoning on the attention to commit fraud in the context of the procurement of goods and services. This study uses a 2x2 factorial experimental design. The participants in this study were undergraduate accounting students who have passed courses in Professional Ethics, Public Sector Accounting, and Forensic Accounting who acted as implementers of the procurement of goods and services. Hypothesis testing in this study used ANOVA. The results of this study found the effect of obedience pressure and individual moral reasoning in committing fraud in the procurement of goods and services. Under conditions of obedience pressure, individuals with low moral reasoning will tend to commit fraud compared to individuals with high moral reasoning. Thus, individuals who have high moral reasoning tend to behave ethically, even though they are faced with pressure from superiors.
Village Fund Allocation Practice: The Investigation of Accountability and Transparency Putri, Putu Prema Sulistyaning; Damayanti, Rhosalina; Hapsari, Aprina Nugrahesthy Sulistya
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.40390

Abstract

This research aims to describe the practice of accountability and transparency in the management of village funds in Gedangan Village, Semarang Regency. This research used qualitative descriptive method through in-depth interviews with the research stages in the form of data reduction, data presentation, and drawing conclusions. The results indicate that the management of village funds in Gedangan Village has been implemented in accordance with the principles of accountability and transparency. However, there are still some obstacles such as changes to government regulations requiring adjustments to village fund management, the lack of effectiveness of the official village website as a means of distributing information, and a lack of public awareness to read information about the village funds. The implication of this research is as an evaluation of the government of Gedangan Village in improving the means of village information disclosure and to encourage community participation in the management of village funds.
Perceptions of Usefulness and Behaviors to Keep Using in the Implementation of Regional Management Information System Applications Maryati, Sri; Siregar, Muhammad Ichsan
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.36031

Abstract

The purpose of this study is to test the successful implementation of the Regional Management Information System (Sistem Informasi Manajemen Daerah—SIMDA) by linking the perceived ease of users mediated by perceptions of behavior to continue to use and benefit. This research is quantitative research with a survey method using a questionnaire at the South Sumatra Provincial Government. Then, the data is processed and analyzed using PLS. From the results of the analysis, it is found that there is no significant influence between the relationship between perceived ease of use and the successful implementation of the Regional Information Management System, but perceptions of usefulness and behaviors to keep using can be strong influence between relationship between perceived ease of use and the successful implementation of system. This research contributes to the decision makers of accounting system developers to consider the factors that encourage system users who can try to participate in realizing the successful implementation of the system itself.
Do Digital Innovation and Risk Disclosure Control Performance? Evidence from Banking in ASEAN-6 Tjondro, Elisa; Cintya, Margaretha Oerip; Seto, Silvia; Suherman, Yemima Gracia
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.33321

Abstract

The aim of this study to explain the influence of digital innovation and risk disclosure on bank performance in ASEAN countries. The research sample was 70 banks in ASEAN from Indonesia, Malaysia, Thailand, Philippines, Singapore, and Vietnam in the 2015-2018 period in which the annual reports used dual language or English. The study used regression panel analysis. Digital innovation and risk disclosure used content analysis. Indicators of digital innovation used digital branches and mobile banking.  The results of the study found that the higher the digital innovation, the greater the bank profitability. However, only mobile banking has a significant effect. The next finding is the disclosure of potential risks in the annual report gave a negative signal to ASEAN banking, resulting in lower bank profitability. The uniqueness of the ASEAN setting is dominated by a very large, dynamic, and rapidly adapting population of productive age to digital technology.
Intellectual Capital Disclosure Analysis based on Profitability in Tourism and Hospitality Sector in Indonesia and Thailand Hatane, Saarce Elsye; Lamiki, Naomi; Stephanie, Victoria
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.38890

Abstract

This research aims to investigate the level of disclosure of intellectual capital components in tourism and hospitality companies in Indonesia and Thailand. We use intellectual capital components and profitability levels as variables. This research analyzes the differences in the level of disclosure of intellectual capital components between tourism and hospitality companies in Indonesia and Thailand that fall into the category of having high profitability and companies that fall into the category of having low profitability. This research uses One-Sample Kolmogorov-Smirnov Test and Wilcoxon Signed Ranks Test to analyze the data. The results showed significant differences in the disclosure of intellectual capital components in tourism and hospitality companies in Indonesia and Thailand. Human Capital is the component with the highest level of disclosures. Companies classified as having high profitability tend to disclose more about intellectual capital than companies classified as having low profitability.
The Influence of Excessive Workload and Work Stress towards the Auditor’s Turnover Intention with Job Satisfaction as Mediation Variable Wulansari, Christyandita; Subroto, Bambang; Mardiati, Endang
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.37510

Abstract

The present study is a statistical hypothesis test aimed at investigating the influence of the independent variables such as excessive workload and work stress toward the dependent variables such as job satisfaction and the auditor's intention of a junior auditor who worked at Public Accountant Firm with a “Big Four” status. The research population was the auditors of the Public Accountant Firm in the category of” Big Four” whereas, in Indonesia means in 6 months to 2 years of service. The method used was a survey method with primer data through a questionnaire which was processed using SmartPLS 3.0. The result of this research proofed that excessive workload influences turnover intention. Meanwhile, work stress influences both job satisfaction and turnover intention. The research also showed excessive workload does not influence job satisfaction, and job satisfaction does not influence turnover intention.
CORPORATE SOCIAL RESPONSIBILITY DAN AGRESIVITAS PELAPORAN KEUANGAN TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia) Vina Yunistiyani; Afrizal Tahar
Jurnal Ilmiah Akuntansi Vol 2 No 1: Juni 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v2i1.9610

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility dan agresivitas pelaporan keuangan terhadap agresivitas pajak dengan good corporate governance sebagai variabel pemoderasi. Variabel Good Corporate Governance yang digunakan pada penelitian ini diproksikan dengan proporsi komisaris independen dan komite audit. Penelitian ini berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 20142015. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 64 perusahaan selama periode pengamatan 2 tahun berturut-turut, sehingga menghasilkan 128 sampel. Teknik analisis yang digunakan untuk pengujian adalah regresi linier berganda berbantuan aplikasi statistika SPSS 22.0. Hasil penelitian menunjukkan bahwa corporate social responsibility dan agresivitas pelaporan keuangan berpengaruh positif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen dan komite audit tidak berpengaruh dalam memoderasi hubungan agresivitas pelaporan keuangan dengan agresivitas pajak.Kata kunci: corporate social responsibility; agresivitas pelaporan keuangan; agresivitas pajak; komisaris independen; komite audit ABSTRACT This study aimed to examine the effect corporate social responsibility and financial reporting aggressiveness towards tax aggressiveness with good corporate governance as moderating variable. Good corporate governance which is proxied by board of independence commissioner proportion and audit committee. This study are focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2014-2015. The sampling method used was purposive sampling with a sample of 64 companies during the observation period of 2 years in a row so as to produce a total of 128 samples. Analysis technique used was multiple regression analysis by SPSS 22.0. The result reveal corporate social responsibility and financial reporting aggresiveness degree of tax aggresiveness. Board of independence commissioners and audit committee as the moderating variable have no influence between financial reporting aggresiveness and tax aggresiveness. Keywords: corporate social responsibility, financial reporting aggresiveness, tax aggresiveness, board of independence commissioner, audit committee 
KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT I Gusti Ayu Nyoman Budiasih; Ketut Budiartha
Jurnal Ilmiah Akuntansi Vol 2 No 1: Juni 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v2i1.9670

Abstract

ABSTRAKPentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya. Kualitas audit tergantung pada independensi dan kompetensi auditor. Independensi dan kompetensi seorang auditor tergantung pada pengalaman maupun sikap skeptis yang dimiliki auditor tersebut. Pengalaman auditor akan meningkat dikarenakan telah terbiasa dengan pekerjaannya sehingga auditor akan bekerja secara efisien dan lebih tahan terhadap tekanan klien. Sampel yang dipilih menggunakan teknik sampel jenuh dengan jumlah sampel sebanyak 85 auditor. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor yang menjadi sampel penelitian. Teknik analisis datanya menggunakan analisis regresi tanpa dan dengan variabel moderasi. Berdasarkan hasil analisis data dan pembahasan yang telah dilakukan, maka dapat disimpulkan bahwa kualitas audit di KAP Provinsi Bali memiliki hubungan secara positif dengan pengalaman dan skeptisisme auditor, audit tenure tidak mampu memoderasi hubungan pengalaman auditor dengan kualitas audit auditor di KAP Provinsi Bali, dan audit tenure mampu memoderasi hubungan skeptisisme auditor dengan kualitas audit auditor di KAP Provinsi Bali.Kata Kunci: audit tenure, pengalaman , skeptisisme auditor, kualitas audit  ABSTRACTThe importance of financial statements for many, causing the report to be presented in a relevant and reliable manner. A good audit quality can lead to more authentic financial reports. The quality of the audit depends on the independence and competence of the auditor. The independence and competence of an auditor depends on the experience and skepticism of the auditor. The experience of the auditor will increase due to the familiarity with the work so that the auditor will work efficiently and more resistant to client pressure. The samples were selected using a sample saturated technique with a total sample of 85 auditors. Data collection was done by distributing questionnaires to the auditor who became the research sample. Data analysis techniques use regression analysis without and with moderation variables. Based on the results of data analysis and discussion that have been done, it can be concluded that the audit quality in KAP Bali Province has a positive relationship with the experience and skepticism of auditors, audit tenure unable to moderate the relationship of auditor experience with audit auditor quality in KAP Bali Province and audit tenure able to moderate the relationship of auditor skepticism with audit auditor quality in KAP Bali Province.Keywords: audit tenure, experience, auditor skepticism, audit quality 
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM (Survei pada Perusahaan Sektor Property dan Real Estate di Bursa Efek Indonesia (BEI) Tahun 2013) Citra Mariana
Jurnal Ilmiah Akuntansi Vol 1 No 1: Juni 2016
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v1i1.9981

Abstract

ABSTRAKPenelitian ini bertujuan mengungkapkan pengaruh kinerja keuangan dan kebijakan dividen terhadap harga saham pada sektor property dan real estate di Bursa Efek Indonesia tahun 2013. Sampel dalam penelitian ini sebanyak 43 perusahaan. Analisis data dilakukan dua tahap. Pertama menggunakan paired sample t-test dan kedua analisis regresi linier berganda. Bersadarkan hasil analisis paired sample t-test ditemukan bahwa tidak terdapat perubahan signifikan terhadap harga saham yang terjadi pada periode sebelum publikasi, tanggal publikasi dan periode sesudah publikasi. Selanjutnya berdasarkan hasil analisis regresi linier berganda ditemukan bahwa price earnings ratio, price book value, earnings per share berpengaruh positif terhadap harga saham. Return on assets berpengaruh negatif terhadap harga saham. Debt to equity ratio, net profit margin dan kebijakan dividen tidak berpengaruh terhadap harga saham.Kata kunci: kinerja keuangan, kebijakan dividen, harga saham, property, real estate. ABSTRACTThis study aims to reveal the influence of the financial performance and the dividend policy on stock prices in the property and real estate sector in the Indonesia Stock Exchange in 2013. The sample in this research is 43 companies. To analyze the research data used two steps, paired sample t-test and then multiple linear regression analysis. Based on results of the analysis of paired sample t-test found that there is no significant change in the stock price that occurred in the period before publication, publication date and the period after the publication. Based on the results of the regression analysis of Multiple linear found that price earnings ratio, price-book value, earnings per share positive effect on stock prices. Return on assets negatively affects stock prices. Debt to equity ratio, net profit margin and dividend policy does not affect the company's stock priceKeywords: financial performance, dividend policy stock prices, property, real estate
EVALUASI KINERJA PT. PINDAD (PERSERO) DENGAN BALANCED SCORECARD (Studi Kasus Pada PT. Pindad (Persero) Diah Andari
Jurnal Ilmiah Akuntansi Vol 1 No 1: Juni 2016
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v1i1.9982

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi kinerja PT. Pindad (Persero) menggunakan Balanced Scorecard, yaitu terkait kinerja perusahaan dalam perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan pembelajaran dan pertumbuhan. Untuk Perspektif Keuangan, kinerja organisasi sudah baik, tetapi ada beberapa indikator yang realisasinya belum sesuai dengan target yang ditetapkan oleh organisasi, seperti net profit margin, debt equity ratio, dan cash ratio. Evaluasi pada Perspektif Pelanggan ditinjau dari perspektif pelanggan menunjukkan bahwa kinerja organisasi telah baik yang dapat dilihat dari pencapaian target yang telah ditetapkan oleh organisasi. Untuk evaluasi Perspektif Proses Bisnis Internal, kinerja organisasi sudah baik sebagaimana dilihat dari tercapainya target-target yang sudah ditetapkan oleh organisasi. Tindak lanjut terhadap fraud dan jumlah kasus pending selanjutnya perlu dilakukan dan disiasati lebih awal sebelum penyimpangan tersebut mengakibatkan kerugian dikemudian hari karena akan secara signifikan mempengaruhi kelangsungan bisnis perusahaan. Evaluasi Pembelajaran & Pertumbuhan Perspektif juga menunjukkan kinerja pertumbuhan yang telah baik itu dapat dilihat dari pencapaian target yang telah ditetapkan target oleh organisasi.Kata kunci: Balanced Scorecard, Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Belajar Internal & Perspektif Pertumbuhan ABSTRACTThis study aimed to evaluate the performance of PT. Pindad (Persero) using the Balanced Scorecard, which is related to the performance of companies in the financial perspective, customer perspective, internal business processes, and learning and growth. For the Financial Perspective, the organization's performance has been good, but there are some indicators that realization is not in accordance with the targets set by the organization, such as the net profit margin, debt equity ratio and cash ratio. Evaluation on Customer Perspective viewed from the perspective of customers shows that organizations have good performance that can be seen from achieving the targets set by the organization. For the evaluation of Internal Business Process Perspective, the organization's performance has been good, as seen from the achievement of the targets set by the organization. Follow-up of the fraud and the number of cases pending further needs to be done and to be handled early before the irregularity resulting in losses in the future because it will significantly affect the company's business continuity. Evaluation of Learning & Growth Perspective also showed growth performance has been good it can be seen from the achievement of the targets set by the target organization.Keywords: Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Process Perspective, Learning & Growth Perspective.

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