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JAE (Jurnal Akuntansi dan Ekonomi)
Published by Universitas Nusantara PGRI Kediri
ISSN : 27219313     EISSN : 25410180     DOI : https://doi.org/10.29407/jae.v6i2
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and participate to boost the quality and quantity of research for academics and researchers. Be started from 2019, The journal of JAE published quarterly in March, July and November with the scopes of the research areas that can be published in the Journal of JAE are: Accountancy Public Economics Development Economic; Finance; Management Economic, Any specifics issues of economic, business and accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 262 Documents
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Pengaruh Partisipasi Anggaran dan Sistem Akuntansi Keuangan Terhadap Kinerja Sektor Publik Dengan Variabel Moderasi Hesti Mei Kitna; Primastiwi, Anita; Kusuma Wardani, Dewi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.124 KB) | DOI: 10.29407/jae.v5i2.14028

Abstract

The purpose of this paper is to determine the effect of budgetary participation and financial accounting systems on public sector performance with organizational culture as a moderating variable. The sample selection in this study uses a purposive sampling method. Data testing methods used are multiple regression test and absolute difference values. The result of the study indicate that budgetary participation and financial accounting systems have a significant effect on public sector performance, and organizational culture is not able to moderate the effect of budetary participation and financial accounting systems on public sector performance. Keyword: budgetary participation, financial accounting systems, public sector performance, organizational culture.
Mendeteksi financial statement fraud dengan menggunakan model Beneish M-score Suheni, Venny; Faisal Arif, Muhammad
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.209 KB) | DOI: 10.29407/jae.v5i2.14030

Abstract

Kecurangan merupakan suatu tindakan yang disengaja oleh seseorang atau kelompok untuk menyimpang dari ketentuan pelaporan keuangan yang sudah ditetapkan dalam hal ini yaitu standar yang berlaku umum untuk mendapatkan keuntungan pribadi yang merugikan pihak lain. Penelitian ini bertujuan untuk mengetahui daftar perusahaan yang terdeteksi melakukan kecurangan laporan keuangan (fraud), dengan menggunakan model dari Beneish M Score sebagai alat pendeteksi. Dengan objek penelitian pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2018. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel dalam penelitian ini sebanyak 46 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan menggunakan program statistical package for social sciens (SPSS). Dengan menggunakan delapan indeks pengukuran Beneish M Score yaitu: Days Sales In Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales General And Administrative Expense Index (SGAI), Leverage Index (LVGI), dan Total Accruals To Total Assets Index (TATA). Berdasarkan hasil uji yang telah dilakukan maka dapat disimpulkan bahwa dari delapan index pengukuran Beneish M Score tidak berpengaruh terhadap kecurangan laporan keuangan (fraud).
Analisis Skeptisme Professional Auditor, Etika Profesi, Keahlian Auditor dan Pengalaman Auditor Terhadap Pemberian Opini Auditor (Study pada Badan Pengawasan Keuangan dan Pembangunan) Arisang, Irdianty; Yusuf, Marwah; Faisol, Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.953 KB) | DOI: 10.29407/jae.v5i2.14117

Abstract

This research was conducted with the aim of testing the effect of auditor professional skepticism, professional ethics, auditor expertise, and auditor experience on the accuracy of giving auditor opinions. The population of this study was the auditor who worked at the South Sulawesi Provincial Representative Office of BPKP, amounting to 87 people and taking the data by questionnaire. Multivariate regression analysis was applied with the help of the STATA 14 application, which was preceded by a validity test, a reliability test, and a classic assumption test. The results of this study indicate that: (1) professional auditor skepticism has a significant effect on the accuracy of giving auditor opinion (2) professional ethics has a significant effect on the accuracy of auditor opinion (3) Expertise has no significant effect on the accuracy of giving auditor opinion (4) Experience has significant effect on accuracy of auditor's opinion.
Pengaruh Penyajian Laporan Keuangan dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi pada SKPD Kota Tasikmalaya Tahun 2019) Sabriani, Ajeng Ayu; Rahayu, Sri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.915 KB) | DOI: 10.29407/jae.v5i2.14161

Abstract

This study was conducted to analyze the effect of presenting financial statements and internal control systems simultaneously and partially on the accountability of regional financial management in the Tasikmalaya City SKPD in 2019. This study uses the presentation of financial statements and internal control system as independent variables, and the accountability of regional financial management as dependent variable. Data analysis method used is multiple regression analysis. This study shows that the presentation of financial statements and internal control systems has a significant positive effect simultaneously on the accountability of regional financial management. The financial statement presentation partially has a significant positive effect, and the internal control system partially has a significant positive effect on the accountability of regional financial management. Keywords: Presentation of Financial Statements, Internal Control Systems, Accountability of Regional Financial Management.
PENGARUH STRATEGI BISNIS, TRANSFER PRICING, DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE (Studi pada Perusahaan di Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018) Nurrahmi, Alya Dinda; Rahayu, Sri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.83 KB) | DOI: 10.29407/jae.v5i2.14162

Abstract

This study aims to analyze the influence of business strategy factors, transfer pricing, and political connections on tax avoidance in companies in the mining sector listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The data analysis technique is panel data regression analysis using EViews 10. The population in this study is companies in the mining sector listed on the IDX. The sampling technique used was purposive sampling and produced 21 samples with the study period in 2016-2018 so there were 63 sample units. The results showed that simultaneous business strategy, transfer pricing, and political connections significantly influence tax avoidance. While partially business strategy has no effect on tax avoidance, transfer pricing has a positive effect on tax avoidance, and political connections have a negative effect on tax avoidance.
Analisis Rasio Keuangan untuk Memprediksi Pertumbuhan Laba Perusahaan PT Bank Negara Indonesia (BNI) Syariah TBK Salim, Agus; Rimawan
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.197 KB) | DOI: 10.29407/jae.v5i2.14305

Abstract

Abstract The purpose of this study was to determine and analyze the effect of Return On Asset (ROA) on Profit Growth at sharia Bank Negara Indonesia. This study is with a population of 9 years. While the sample of this study was determined using Purposive sampling with an observation period 2014 – 2018. The analysis technique used was Simple Linier Regression using SPSS Version 21. The result showed that Return On Asset had no Significant effect on The growth profit of Shria Bank Negara Indonesia,has not been able to increase profit show that asset managemet
PENGARUH SURPLUS ARUS KAS BEBAS DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Tsania Rahmawati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.398 KB) | DOI: 10.29407/jae.v5i2.14371

Abstract

The purpose of this research is to examine the effect of surplus free cash flow, audit quality, and the interaction between surplus free cash flow and audit on earnings management. This study uses secondary data in the form of annual reports and financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015 and 2016. The sampling method used in this study was purposive sampling. The total research sample is 48 samples. The results showed that surplus free cash flow has a positive effect on earnings management, audit quality significantly influences earnings management, but the interaction between surplus free cash flow and audit quality has no impact on earnings management.
Pengaruh Tax Avoidance dan Kinerja Keuangan Terhadap Nilai Perusahaan dengan Corporate Governance Sebagai Variabel Pemoderasi Vina Astri Joharindu; Bintang Rajagukguk; Priyo Hari Adi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.716 KB) | DOI: 10.29407/jae.v5i2.14378

Abstract

This research aims to analyze the effect of tax avoidance, financial performance on firm value on firm value with corporate governance as a moderating variable.. The analysis technique used in this study is multiple linear regression to analyze our data statiscically. This study uses data obtained from the financial statements of manufacturing companies listed on the Indonesian Stock Exchange (IDX). Sampling using a purposive sampling method and obtained 135 samples. Based on the results of the analysis conducted shows that tax avoidance has a negative effect on the value of financial performance has a positive effect on firm value. Corporate governance strengthens the effect of tax avoidance on firm value and weakens the effect of financial performance on firm value.
PENGARUH PERSEPSI KEMUDAHAN, FITUR LAYANAN, DAN KEAMANAN TERHADAP NIAT MENGGUNAKAN E-MONEY Prastiwi Umaningsih, Wahyu; Kusuma Wardani, Dewi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.854 KB) | DOI: 10.29407/jae.v5i3.14057

Abstract

This study aims to examine the effect perceived of use, service features and security on intention to use e-money. The method used is multiple regression analysis. The sampling technique used in this study was convinence sampling and 114 data samples. Regression test results show that perceived of used and service features do not affect the intention to use e-money, while security positively affected the intention to use e-money.
PENGARUH LITERASI KEUANGAN, EXPERIENCED REGRET, MOTIVASI DAN STATUS PENDIDIKAN TERHADAP KEPUTUSAN INVESTAI IRT Dwi Lestari, Melita; Kusuma Wardani , Dewi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.45 KB) | DOI: 10.29407/jae.v5i3.14058

Abstract

Abstract This study aims to determine the effect of financial literacy, experienced regret, motivation, and educational status on investment decisions of housewives by taking a sample of the Community in Krembangan Village, Panjatan District, Kulon Progo Regency. The data used are primary data. The method used is multiple regression analysis. The sampling technique used in this study was snowball sampling and 100 data samples were obtained. Regression test results show that financial literacy has a positive effect on investment decisions of housewives, experienced regret has a negative effect on investment decisions of housewives, motivation does not affect investment decisions of housewives, educational status has a negative effect on investment decisions of housewives.

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