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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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Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan Robertus Nakacama Erik Tat; Dewi Murdiawati
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24543

Abstract

The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company complexity, public accounting firm size, and company profitability on the audit fee in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 130 companies. The data were analyzed by using multiple linear regression analysis. The results show that political connection, company complexity and public accounting firm size positively influence the audit fee. Meanwhile, the existence of independent board commissioner and company profitability do not affect the audit fee.
Kepatuhan Memediasi Pengaruh Kesadaran, Reformasi dan Persepsi atas Sanksi terhadap Penerimaan Pajak Daerah I Nyoman Putra Yasa; Angga Putra Kesawa; Ni Made Puspa Dewi
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24695

Abstract

This study aims to examine the effect of awareness of taxpayers, tax administration reforms and perceptions of tax sanctions on vehicle tax revenues in Buleleng Regency of Bali with taxpayer compliance as a moderating variable. Survey method through the distribution of questionnaires as data collection instruments is conducted. Multiple linear regression analysis is used to analyze the relationship between taxpayer awareness variables, tax administration reform, the perception of tax sanctions and tax compliance. Also, to examine the mediating role it is using path analysis and Sobel test. The results of this study indicate that taxpayer awareness, tax administration reforms, and perceptions of tax sanctions have a significant influence on motor vehicle tax revenue both directly and indirectly throught taxpayer compliance.
Perilaku Pengurangan Sampah: Potensi Pengungkapan dan Pelaporan Keberlanjutan di Perguruan Tinggi Aditya Pandu Wicaksono; Riana Mahfuroh; Arya Lintang Risang Bagus
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24886

Abstract

Not only does accounting focus on financial aspect, but also placing attention on non-financial aspect such as sustainability issue that covers management of waste. Higher education institutions are required to take an active role in order to mitigate waste production although there is no regulation and guidance on sustainability. This research is conducted to discover predictor variables that influence waste reduction behavior in higher education. Samples are 185 accounting undergraduate students in Universitas Islam Indonesia. The questionnaire is electronically distributed. Data are analyzed using statistic tool namely smart PLS version 3.0. This research finds there are no significant influences from TPB’s independent variables to intention. Convenience and knowledge do not significantly influence intention reducing waste production. On the other hand, moral obligation is the only independent variable that significantly influences intention. Intention, additionally, is significant predictor for performing waste reduction behavior.
Laporan Keuangan dan Prediksi Kebangkrutan Perusahaan Putu Riesty Masdiantini; Ni Made Sindy Warasniasih
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.25119

Abstract

This study aims to determine differences in bankruptcy predictions at company’s sub-sector of cosmetics and household listed on the Indonesia Stock Exchange (IDX) using the Altman model, Springate model, Zmijewski model, Taffler model, and Fulmer model, and to determine the bankruptcy prediction model that is the most accurate of the five bankruptcy prediction models. This study uses secondary data in the form of company financial statements for the period 2014-2018. Data analysis techniques in this study used the Kruskal-Wallis test. The results showed there were differences in bankruptcy predictions using the Altman model, Springate model, Zmijewski model, Taffler model, and Fulmer model. The Zmijewski, Taffler, and Fulmer models have the same accuracy level of 100% so that the three prediction models are the most accurate prediction models for predicting the potential bankruptcy at companies sub-sector of cosmetics and household listed on the IDX.
Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Diamond I Gusti Ayu Ratih Permata Dewi; I Gde Agung Wira Pertama
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.25949

Abstract

Academic cheating behavior is the seeds of bigger cheating practices in the future because it can cause more serious problems, such as violations of professional ethics or the occurrence of crimes. This study aims to analyze the influence of fraud risk factors based on the Fraud Diamond perspective, namely pressure, opportunity, rationalization, and competence on the accounting student academic fraud behavior. Data were collected using a questionnaire on 385 accounting students at universities in Bali Province. The data analysis technique used in this research is descriptive statistical analysis and hypothesis testing using multiple linear regression analysis. The results of the study provide evidence that the factors of pressure, opportunity, rationalization, and ability have a positive effect on academic fraud behavior in accounting students.
Hubungan Kinerja Lingkungan dan Pengungkapan Tanggung Jawab Sosial terhadap Kinerja Keuangan dengan Feminisme Dewan Direksi sebagai Variabel Moderasi Fajar Rina Sejati; Zakaria Zakaria; Nur Aidha
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.27716

Abstract

This study aims to examine the effect of environmental performance and disclosure of corporate social responsibility on financial performance as moderated by board feminisme. The research sample is a manufacturing company listed on the Indonesia Stock Exchange and also included in the PROPER category for the 2013-2017 period. Sampling using purposive sampling technique, 8 companies were selected as samples, with the number of research data is 40. Data were analyzed using the MRA (Moderated Regression Analysis) method. The results of the study found that environmental performance has a positive effect on financial performance and corporate social responsibility disclosure has no effect on financial performance. Meanwhile, board feminisme weakens the relationship between environmental performance and financial performance, on the other hand, board feminisme strengthens the relationship between corporate social responsibility disclosure and financial performance.
Pengaruh Corporate Governance terhadap Pengungkapan Emisi Gas Rumah Kaca dengan Peran Audit Internal sebagai Pemoderasi Evi Grediani; Rahmawati Hanny Yustrianthe; Nanik Niandari
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28371

Abstract

This study aims at internal audit reasons that moderate the effect of corporate governance on the level of disclosure of greenhouse gas (GHG) emissions. The sample selection technique was purposive sampling of 41 companies listed on the Indonesia Stock Exchange for the period 2015-2018 which made complete sustainable reports so that a total of 164 observations were made. Using multiple linear regression to test the hypothesis, the results of the study found that the proportion of female commissioners, board size and audit committee size significantly affects the disclosure of greenhouse gas emissions. Likewise, the role of internal audit significantly strengthens the influence between corporate governance and disclosure of greenhouse gas emissions. Other results indicate that the proportion of members of the independent board of commissioners and the frequency of audit committee meetings are not able to influence the disclosure of greenhouse gas emissions.
Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Manufaktur Indonesia dan Malaysia Dwi Cahyono; Aulia Rachmaniyah
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28852

Abstract

The study aims to analyze and investigate the effect of corporate social responsibility disclosure on the company’s performance and reputation measured by the price stock as well as to compare the level of corporate social responsibility disclosure between manufacturing companies in Indonesia and Malaysia. The research was conducted by selecting of 57 the Indonesia manufacturing company public listed on Indonesia Stock Exchange and 27 the Malaysia manufakturing company public listed on Malaysia Stock Exchange and using annual report in 2016-2018. The sample are determined by using purposived sampling technique. Analysis method used is a simple regression. Comparison of corporate social responsibility disclosure using independent sample t-test showed that there were significant difference between manufacturing companies in Indonesia and Malaysia in Indonesia and Malaysia.
Analyzing Performance of Islamic and Conventional Bank in Southeast Asia: The Firm Size View Vanica Serly; Dovi Septiari; Ade Elsa Betavia
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28981

Abstract

This paper examines how the firm size of Islamic and Conventional bank different in performance of efficiency, stability and asset quality. The result of the study is aimed to see the extent of Islamic banks compete with conventional banks in the ASEAN context. The type of this research is a comparative study. The data is obtained from 31 conventional banks and 17 Islamic banks in Southeast Asia over the period of 2013-2017. Collected data are analyzed using DEA Analysis, Loan Loss Provision, Loan Loss Reserves and Z_Score. The findings showed that there were differences in efficiency and stability between conventional banks and Islamic banks based on firm size.
Dampak Tingkat Perputaran Kas, Perputaran Piutang dan Jumlah Nasabah Kredit terhadap Profitabilitas Gede Putu Agus Jana Susila
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29030

Abstract

This study aims to examine the rate of cash turnover, accounts receivable turnover and the number of credit customers on profitability. The population used was 10 LPDs with use sample of 30 data in Negara district in 2016-2018. Data collection methods used in this study were observation and document record. The data analysis technique used in this study were multiple linear regression analysis. Results of the study is cash turnover rate, accounts receivable turnover and the number of credit simultaneously has a significant effect on profitability. Partially, the cash turnover rate has a positive and significant effect on profitability, receivables turnover has a positive and significant effect on profitability,  the number of credit has a positive and insignificant effect on profitability

Page 16 of 30 | Total Record : 293

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