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INDONESIA
JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Published by Universitas Pamulang
ISSN : 26148447     EISSN : 26157896     DOI : 10.32493
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting science to academics, practitioners, students, researchers, governmental and non-governmental institutions as well as other interested parties. Scope: The research study published in JABI is Sustainability Reporting, Good Corporate Governance, Behavioral Accounting, Management Accounting and Corporate Sustainablity, Financial Accounting, Public Accounting Sector, Auditing, Accounting Information System and other accounting fields.
Arjuna Subject : -
Articles 185 Documents
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THE EFFECT OF SPIRITUAL INTELLIGENCE (SQ) AND PERSONALITY TYPES ON AUDITOR’S ABILITY TO DETECT FRAUD Romy Andriyanto; Effriyanti Effriyanti; Angga Hidayat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1586.179 KB) | DOI: 10.32493/JABI.v1i3.y2018.p258-268

Abstract

Nowadays, the recruitment of an auditor is still based on the intellectualintelligence to assess whether a person is eligible to be an auditor or not. The purpose of this study is to recognize the effect of spiritual intelligence and personality types on auditor ability to detect fraud at public accountant office in South Jakarta. The population of the study are the auditors who work in Public Accounting Firm in South Jakarta. The sample selection is conducted by convenience sampling method. There are 8 Public Accounting Firms in South Jakarta area which fulfill the criteria as research sample, then the questionnaires distributed are 85 data. However, the questionnaires that meet the criteria are 75 data. Consequently, those 75 data can be further processed by using multiple linear regression. The results of the study indicate that: (1) Spiritual Intelligence (SQ) has a significant effect on the ability of Auditors in Detecting fraud with Sig. 0.000 (0,000 <0,05), (2) Personality Type has no significant effect on Auditor'sAbility in Detecting fraud with sig value. 0,654 (0,654> 0,05), and SpiritualIntelligence (SQ) and Personality Type simultaneously have a significant effect on Auditor's Ability to Detect fraud with the sig value. 0.000 (0,000 <0.05).
PENGARUH INTELEKTUAL CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN INDUSTRI JASA SEKTOR PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 –2015 Listiya Ike Purnomo
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 1 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1184.567 KB) | DOI: 10.32493/JABI.v1i1.y2018.p83-107

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Intellectual Capital diproksikan dengan Value Added Intellectual Coeffisien berpengaruh signifikan terhadap profitabilitas yang diukur dengan ROA menggunakan metode analisis Data Panel yang diolah dengan program Eviews 7.0. Value Added Capital Employed (VACA) menunjukkan t-statistik> t-tabel 0,610972 <1,97253, dan nilai probabilitasnya 0,5420> 0,05 membuktikan tidak ada pengaruh signifikan dari Value Added Capital Employed (VACA) pada Return On Assets (ROA). Nilai Tambah Modal Manusia (VAHU) menunjukkan t-statistik> t-tabel yaitu 5,324171> 1,97253, dan nilai probabilitas 0,0000 <0,05 membuktikan terdapat pengaruh signifikan Value Added Human Capital (VAHU) terhadap Return On Assets (ROA). Structural Capital Value Added (STVA) menunjukkan t-statistik> t-tabel adalah 2,559279> 1,97253, dan nilai probabilitas 0,0113 <0,05membuktikan bahwa ada pengaruh signifikan dari Structural Capital Value Added (STVA) terhadap Return On Assets (ROA) . Nilai Tambah Intelektual Koefisien (VAIC) menunjukkan t-statistik> t-tabel yaitu 20,21010> 1,97253, dan nilai probabilitas 0,0000 <0,05 membuktikan ada pengaruh signifikan Value Added Intellectual Coefficient (VAIC) terhadap Return On Assets (ROA) . Hasil uji simultan menunjukkan F-statistic> F-tabel adalah 59,13104> 2,42 dan nilai probabilitas 0,000000 <0,05 membuktikkan bersama-sama elemen Intellectual Capital memiliki pengaruh yang signifikan terhadap Return On Assets (ROA). Adjusted R-Squared (R2) sebesar 0,558249 menunjukkan bahwa persentase kontribusi variabel independen terhadap variabel dependen adalah 55,8%. Berdasarkan hasil pengujian dan pembahasan, dapat disimpulkan bahwa Intellectual Capital (IC) yang diukur dengan Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) dan Value Added Intellectual Capital (VAIC) Memiliki pengaruh yang signifikan terhadap profitabilitas yang diukur dengan Return On Assets (ROA).
THE INFLUENCE OF COMPENSATION SUITABILITY AND INTERNAL CONTROL SYSTEM TO FRAUDWITH MORALITY AS MODERATING VARIABLE Junaidi Junaidi; Maulidani Ubaidillah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 2 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i2.y2018.p214-225

Abstract

This study aims to observe the effect of compensation suitability and internal control system on fraud. Testing is done directly and indirectly. Indirect influence is made through moderating variable of morality as a moderator of the influence of compensation suitability and internal control system on fraud. Data obtained by purposive sampling. As many as 79 processed data were obtained through the distribution of questionnaires to stakeholders in local government organizations in Pemekasan District of East Java. The parametric test fails because the residual data is not normally distributed even though the outliers’data has been removedfrom the observation. The test was performed using partial least square due to the small sample. Testing the hypothesis proves that the three variables have a significant negative effect on fraud. This confirms the importance of internal control system and compensation suitability as a means of anticipating fraud. Conversely, moderating variable of expected morality may reinforce the nonlinear influence of compensatory suitability and internal control systems not significantly explain fraud.
FAKTOR YANG MEMPENGARUHI KEBIJAKAN DALAM PEMBERIAN KREDIT PADA PERBANKAN UMUM KONVENSIONAL Fangky A Sorongan
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.952 KB) | DOI: 10.32493/JABI.v2i3.y2019.p345-355

Abstract

Banks are one of the important sectors for the economy in Indonesia. The biggest risk in banks comes from the provision of credit, therefore banks must conduct credit risk analysis and still prioritize the principle of prudence in channeling credit. This research was conducted with the aim to find out what factors could influence policy in lending. The type of research used is quantitative research using secondary data. The results of this study indicate that Third Party Funds (DPK) have a significant positive effect on lending to commercial banks in Indonesia. Capital Adequacy Ratio (CAR) has no effect on lending to commercial banks in Indonesia. Non Performing Loans (NPL) have a significant negative effect on lending to commercial banks in Indonesia. The IDR / USD exchange rate has no effect on lending to commercial banks in Indonesia. The BI Rate has no effect on lending to commercial banks in Indonesia.
KARAKTERISTIK USAHA KECIL MENENGAH DAN PENERAPAN SISTEM INFORMASI AKUNTANSI SERTA SISTEM PENGENDALIAN INTERNAL UKM DI JAKARTA TIMUR Weli Weli
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.733 KB) | DOI: 10.32493/JABI.v2i3.y2019.p274-297

Abstract

The purpose of this study is to analyze the practice of accounting information system and internal control by Small Business in Indonesia. The Small businesses in Indonesia still face various problems, especially about funding. This funding issue arises because of the limitations of small businesses in the infrastructure of accounting records. There is no support to access funding from the Bank. Considering there are several levels of small businesses, it is also interesting to examine how the characteristics of small businesses are related to the extent of the application of accounting information systems, and the implementation of internal control. Data were collected through surveys using questionnaires distributed to small businesses in East Jakarta. The results of data analysis support previous research that small business has not apply the information system of accounting widely, scores obtained by most small business low both for accounting information system and internal control system.
PENGARUH DIVERSIFIKASI OPERASI, KEPEMILIKAN MANAJERIAL, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Kelvin Gunarto; Ernie Riswandari
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.985 KB) | DOI: 10.32493/JABI.v2i3.y2019.p356-374

Abstract

Abstract Abstract Earnings management is an action taken by management to influence information contained in the company's financial statements for a certain period. The purpose of the research is to examine the extent of the influence of operational diversification, managerial ownership, audit committees, and audit quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this research is 167 companies engaged in the manufacturing sector. The research sample was obtained using purposive sampling method, namely through predetermined criteria. The sample obtained was 18 companies. The data used in this research are secondary data obtained through documentation techniques on the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The dependent variable in this research is earnings management, while the independent variables in this research are operating diversification, managerial ownership, audit committee, and audit quality. The analytical method used is the analysis of Multiple Linear Regression. The results of the research indicate that the diversification of operations variable has a positive effect on earnings management, managerial ownership variable negatively affects earnings management, while the audit committee variables and audit quality do not affect earnings management with negative direction. In the future, this research is expected to be done usin samples from different types of industries. Beside that, the next researchers are expected to be able to use different types of variables and measurements.  Keywords: Operational diversification, managerial ownership, audit committee, audit quality, earnings management  Abstrak Manajemen laba merupakan tindakan yang dilakukan oleh pihak manajemen untuk mempengaruhi informasi yang terdapat pada laporan keuangan  perusahaan pada suatu periode tertentu. Penelitian ini bertujuan untuk menguji sejauh mana pengaruh diversifikasi operasi, kepemilikan manajerial, komite audit, dan kualitas audit terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2017. Populasi dalam penelitian ini berjumlah 167 perusahaan yang bergerak di sektor manufaktur. Sampel penelitian diperoleh menggunakan metode purposive sampling, yaitu melalui kriteri-kriteria yang telah ditetapkan. Sampel yang diperoleh berjumlah 18 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh melalui teknik dokumentasi pada laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017.  Variabel dependen pada penelitian ini adalah manajemen laba, sedangkan variabel independent dalam penelitian ini adalah diversifikasi operasi, kepemilikan manajerial, komite audit, dan kualitas audit. Metode analisis yang digunakan adalah analisis Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa variabel diversifikasi operasi berpengaruh positif terhadap manajemen laba, variabel kepemilikan manajerial berpengaruh negatif terhadap manajemen laba, sedangkan variabel komite audit dan kualitas audit tidak berpengaruh terhadap manajemen laba dengan arah negatif. Pada penelitian selanjutnya diharapkan bisa menggunakan sampel dengan jenis industri yang berbeda. Selain itu, peneliti selanjutnya diharapkan mampu untuk menggunakan jenis variabel yang berbeda serta menggunakan jenis pengukuran yang berbeda. Kata Kunci Diversifikasi operasi, kepemilikan manajerial, komite audit, kualitas audit, manajemen laba
PENGARUH FAKTOR FUNDAMENTAL PADA SIKLUS HIDUP PERUSAHAAN TERHADAP RETURN SAHAM Wizanasari Wizanasari
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.996 KB) | DOI: 10.32493/JABI.v2i3.y2019.p298-305

Abstract

The objective of this research is to re-examine the effect of fundamental factor and life cycle of firms to return stock in manufacturing firms. The variables used in this research are price earning ratio (per), debt equity ratio (DER), return on equity (roe), return on assets (roa),return stock and life cycle of firms. The objective of this research are manufacturing companies listed in Indonesia Stock Exchange in the period 2009-2013. The sampling technique used in this research were purpose sampling, with some criteria, those where: (1) the manufacture company listed in JSX in research period and still operating consistenly in there search period; (2) the available of financial statement as the research period; (3) the manufacture company had not negative profit. Using multiple linear regression analysis  and descriptive for the little sample.
PENGARUH KINERJA KEUANGAN TERHADAP PERINGKAT OBLIGASI DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Siti Chaerunisa Prastiani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 1 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1184.582 KB) | DOI: 10.32493/JABI.v1i1.y2018.p1-23

Abstract

Penelitian ini mengenai kinerja keuangan yang di wakili oleh Return On Common Equity, Current Ratio, Dept To Equity Ratio, Total Assets Turn Over, terhadap Rating Obligasi dan Manajemen Laba sebagai variabel intervening yang di teliti oleh 6 perusahaan manufaktur dalam jangka waktu 11 tahun dari tahun 2005 – 2015. Penelitian ini menggunakan Path Analized (Analisis Jalur) yang diolah oleh SPSS 23 dan mendapatkan hasil, kinerja keuangan secara simultan berpengaruh terhadap manajemen laba, ROCE tidak berpengaruh terhadap manajemen laba, CR, DER dan TATO berpengaruh terhadap manajemen laba, kinerja keuangan dan manajemen laba secara simultan berpengaruh terhadap rating obligasi, ROCE dan TATO berpengaruh terhadap Rating obligasi, CR dan DER tidak berpengaruh terhadap rating obligasi. Penelitian ini juga memperlihatkan variabel langsung dan tidak langsung, Manajemen Laba tidak memediasi variabel ROCE dan CR, Manajemen Laba memediasi variabel DER dan TATO, dan Manajemen Laba variabel intervening antara ROCE, CR, DER dan TATO secara simultan terhadap Rating Obligasi.
RELEVANSI NILAI INFORMASI AKUNTANSI ALTERNATIF SERTA IMPLIKASINYA TERHADAP PROSES PENGAMBILAN KEPUTUSAN INVESTASI DENGAN MENGGUNAKAN SEQUENTIAL EXPLANATORY MIXED METHOD Mada Purwanto Wahyu Nugroho; Ahmad Syifaudin
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p87-95

Abstract

Distortion of information is one of the inherent accounting risks in financial statements. Financial statements are one of the fundamental sources of information that can be used in investment decision making in the Indonesia stock exchange. If investors use this information, then investors also have the same risk that is the distortion of information contained in financial statements. This research tries to test whether stock prices can be more explained through alternative accounting information or information contained in financial statements. This research was conducted using a sequential explanatory mixed method. Using data on companies listed in the Business 27 index, tested using path analysis through multiple regression models, the results of this research indicate that alternative accounting information has not been able to explain variations in stock price changes compared to accounting information contained in financial statements. Meanwhile, the results of the analysis using qualitative data indicate there is a match between the results of quantitative analysis and qualitative analysis. Keywords: Value Relevance; Alternative Accounting Information; Investment Decisions
ANALISIS PENGARUH DIKLAT AUDIT INVESTIGATIF TERHADAP PENINGKATAN KOMPETENSI AUDITOR PEMERINTAH PUSAT DAN DAERAH PADA PUSDIKLATWAS BPKP CIAWI- BOGOR Budiman Slamet
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p26-38

Abstract

The role of human resources is very important and major in an organization followed by adjustments to the progress of science and technology, where HR is required to have increased competence. HR is needed who can carry out their duties to achieve organizational goals. Needed directed and planned efforts in the development of human resources, by conducting training (training), education programs in accordance with work programs. There are two types of training programs conducted by the BPKP Training Center, namely the JFA Certification Office (Auditor Functional Position) and the Substantive Technical Training (for example: Investigative Audit Training). The Investigative Audit Training conducted by the BPKP Pusdiklatwas can be carried out independently (PNBP) in the sense of being borne by the Agency sending the participants, or fully borne by the BPKP Pusdiklatwas. This study aims to determine the training participants 'perceptions as well as direct training participants' supervisors on the implementation of investigative audit training and analyze their effects on improving the competence of training participants. Indicators of Education and Training are Conformity with Assignments, Teaching Methods, Lecturers / Instructors, Classroom Facilities, and Training Materials. While competency indicators are Knowledge, Skills, Collaboration, Motivation and Responsibility. The type of data collected in this study consists of primary and secondary data. Data analysis and techniques were performed with regression analysis using SPSS 17.0 software. This study argues that organizing an investigative audit training helps auditors in carrying out the technical implementation of an investigative audit in accordance with the work program of each Central / Regional Inspectorate, as well as increasing competence and developing the profession as an auditor. Training participants 'perceptions as well as direct training participants' conclusions gave the conclusion that, the implementation of investigative training had a real effect on increasing the competence of the Ministry / Institution / Regional Inspectorate auditors. Keywords: Investigative Audit Training; Competency Enhancement Auditor

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