Journal of Accounting Auditing and Business
Journal of Accounting Auditing and Business (JAAB) is published by the Center of Accounting Development, Faculty of Economics and Business, Universitas Padjadjaran. JAAB provides opportunities for academicians, professionals, and university students to publish their papers. The publication covers the scope field of concentration study including: Financial Accounting; Management Accounting; Public Sector Accounting; Information system; Taxation; Finance.
Articles
126 Documents
<![CDATA[The Development of Indonesia Environmental Performance and Environmental Compliance ]]>
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 1, No 1 (2018): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v1i1.15656
<![CDATA[This study aims to analyze the development of Indonesia environmental performance and environmental compliance from the period 2011-2015 through the PROPER program. Statistic descriptive, along with trend analysis, was applied in this study. The result indicates that achievement of the environmental performance of the PROPER program is on adequate level (63,2%), Poor level (25,9%), good level (7,5%), very poor (2.8%) and excellent level (0.6%). Meanwhile, Indonesia environmental compliance level on average is 72%. There is still 28% of the PROPER participant not comply with environmental requirements determined by the Ministry of Environment (MOE). The achievement of environmental compliance consists of beyond compliance (12%) and adequate compliance (88%). ]]>
<![CDATA[Control of Corruption, Regulatory Quality, Political Stability and Environmental Sustainability: A Cross-National Analysis ]]>
<![CDATA[Sofik Handoyo]]>;
<![CDATA[Fury Khristianty Fitriyah]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 1, No 2 (2018): July Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v1i2.18344
<![CDATA[The study aims to reveal the correlation between governance attributes of the government and national environmental sustainability. The governance attributes of government in this study refer to the index of control of corruption, regulatory quality, and political stability. Meanwhile, national environmental sustainability refers to the index of national environmental performance. The period of investigation is the year of 2014 and involves 177 countries. Person correlation analysis was applied in this study to identify the degree of correlation between independent variables (control of corruption, regulatory quality, and political stability) dependent variable (environmental sustainability). Independent variables were measured using the World Governance Index (WGI) published by the World Bank. Environmental Performance Index (EPI) issued by The Yale Center for Environmental Law & Policy (YCELP) was proxied for measuring environmental sustainability. The results indicate that the state’s control of corruption, the national regulatory quality, and national political stability are positively associated with national environmental sustainability. The correlation coefficients are 0.230 (p<0.01), 0.193 ( p<0.01), and 0.167 ( p<0.01) respectively. Even though there is a positive correlation between public governance attributes and national environmental sustainability, however, the degree of correlation is weak. It implies that national governance is not a powerful instrument to predict national environmental sustainability. ]]>
<![CDATA[Analyze of the Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and its Implication to Audit Quality ]]>
<![CDATA[Bawono Yudyanto Arief Kusumo]]>;
<![CDATA[Poppy Sofia Koeswoyo]]>;
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 1, No 1 (2018): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v1i1.15651
<![CDATA[This study aims to analyze the effect of workplace spirituality on auditor dysfunctional behavior and its implication to audit quality at The Audit Board of The Republic of Indonesia. The research approach used is quantitative and casual design. The number of research samples was 92 auditors taken through proportionate sampling. The data analysis used descriptive and inferential statistical analysis by employing path analysis. The results show that there is a significant negative effect of workplace spirituality on dysfunctional auditor behavior, there is a significant positive effect of workplace spirituality on audit quality, and there is a significant negative effect of dysfunctional auditor behavior on audit quality. The conclusions of the study state that there is a significant effect of workplace spirituality on dysfunctional auditor behavior. Implication to audit quality is that the audit quality can be improved through workplace spirituality and dysfunctional auditor behavior]]>
<![CDATA[Public Governance and Environmental Performance: An International Perspective ]]>
<![CDATA[Handoyo, Sofik]]>;
<![CDATA[Fitriyah, Fury Khristianty]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v2i2.22585
<![CDATA[Purpose of the study is to examine the relationship of public governance and the national environmental performance. Background of the research is driven by the fact that countries located in the same geographic showed different environmental performance. It is believed that public governance will determine national environmental performance. The higher public governance index, the better national environmental performance will be. The subject of the research is the countries that are listed as world bank member. Objects of the research are public governance and environmental performance. Public governance was represented by variables, namely accountability, political stability, government effectiveness, regulatory quality, and control of corruption. Multiple regression analysis was applied in this research. The results showed that accountability, political stability, regulatory quality, and control of corruption have a positive and significant correlation with the national environmental performance. Meanwhile, variable accountability did not correlate with national environmental performance. Government effectiveness was dropped from the analysis due to there is multicollinearity.]]>
<![CDATA[Accounting Education Challenges in the New Millennium Era ]]>
<![CDATA[Sofik Handoyo]]>;
<![CDATA[Syaiful Anas]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 2, No 1 (2019): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v2i1.20429
<![CDATA[The new Millennium era is closely associated with turbulence business environment along with advanced Information and technology. Job market demands university graduates to concern not only technical skills but also beyond that. Accounting education institutions must respond to the changes by providing education systems that comply with market expectations. This paper described critical thinking related new orientation of accounting education institutions in responding advanced of technology, dynamic business environment along with millennial generation characteristics. This paper explored using literature review perspective to understand the implications of advanced technology, changing the business environment, and the unique character of the millennial generation on accounting education in higher institutions. The paper is expected to give a new perspective for accounting education institutions in terms of handling education process in the era with full of technologically advanced, dynamic business environment and the different character of a student of the millennial generation. Accounting academicians need to adapt in terms of teaching method to fulfill market expectation towards accounting graduates. Accounting Education institutions must be aware of their system education, curriculum, and learning outcomes. This paper explores some ways in which this might be achieved and some of the challenges to effecting change in accounting education that will have to be overcome]]>
<![CDATA[The Influence of Organizational Commitment, Implementation of Accounting Information System and Workplace Environment to The Performance of Work Unit ]]>
<![CDATA[Ratna Djuwita]]>;
<![CDATA[Roebiandini Soemantri]]>;
<![CDATA[Gia Kardina Prima]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 1, No 1 (2018): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v1i1.15657
<![CDATA[This study aims to obtain empirical evidence on the influence of organizational commitment, implementation of accounting information system and workplace environment affected the performance of the work unit at the Ministry of Public Works and Housing. This study method used survey research with the target population studied is the unit of echelon II work unit that prepares the report of the Government Institution Performance unit (Laporan Kinerja Instansi Pemerintah) in the Ministry of Public Works and Housing. This research design used descriptive approach by using questionnaires to collect data on 122 respondents in 67 work units consists of (1) head of work unit (2) administrator official (3) supervisor officer (4) staff, this research hypothesis test using multiple regression analysis models. The results show that (1) organizational commitment positively affected to the performance of work unit at the Ministry of Public Works and Housing (2) Implementation of Accounting Information System positively affected to the performance of work unit at the Ministry of Public Works and Housing (3) Work environment positively affected at the Ministry of Public Works and Housing.]]>
<![CDATA[Fraudulence Financial Statements Analysis using Pentagon Fraud Approach ]]>
<![CDATA[Triyanto, Dedik Nur]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v2i2.22641
<![CDATA[This study aims to examine the influence of variables, namely pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements of companies listed in Indonesia Stock Exchange. The subject of the study is the food and beverage manufacturing firms. The period of investigation is the year 2015 – 2017. This study used purposive sampling technique. In total, there are 36 foods and beverage manufacturing firms involved in this study. The data was generated from the firm’s annual report using a content analysis approach. Panel data of 36 foods and beverage for three years (2015 – 2017) was used for analyzing. The analysis model employed in this study is multiple regression. The results indicate that variable namely, pressure, opportunity, rationalization, competence, and arrogance, simultaneously do not affect fraudulence financial statement. Partially, only competence variable significantly affect fraudulence financial statement. It implies that the pentagon theory of fraud is not applicable to understand fraudulence financial statement in the context listed manufacturing firms of food and beverage in Indonesia.]]>
<![CDATA[Implementation of Village Fund Management ]]>
<![CDATA[Irman Nurhakim]]>;
<![CDATA[Ivan Yudianto]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 1, No 2 (2018): July Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v1i2.18346
<![CDATA[The purpose of This study is to find out how the implementation of village fund management as well as supporting factors and inhibiting factors in the management of village funds. The method used in this research is a qualitative method with interview approach and observation with the responder, that is Head of Village, Village Secretary, Village Treasurer, and Village Consultative Body (BPD). Data analysis is done by data reduction then presents the data and draw conclusions on the data obtained according to the method of data analysis for qualitative research. The results of this study indicate that the implementation of fund management from planning, implementation, administration, reporting, and accountability of the three villages are appropriate with the Regulation of the Minister of Home Affairs Number 113 the Year 2014 concerning Village Financial Management, but in terms of administration for the Panyirapan Village has not been in accordance with regulation, then for reporting the three villages have not been able to report to the regency in a timely manner based on regulations. For most supporting factors in the three villages of human resource training for the village government, understanding in running the Village Financial System application and for the three villages as a whole is still the lack of workers in the field during development activities and the lack of human resources in administration and regulation.]]>
<![CDATA[Factors Affecting Information Quality of Local Government Financial Statement ]]>
<![CDATA[Fakhri Triasa Anggriawan]]>;
<![CDATA[Ivan Yudianto]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 1, No 1 (2018): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v1i1.15652
<![CDATA[This study aims to determine the factors that affect the information quality of West Bandung District local government financial information. Government financial statement should meet qualitative characteristics. This research uses qualitative method and data completion with interview technique and reports to 17 informants, which are heads of sub finance section in Regional Work Units of West Bandung District. Data analysis is done by data reduction, then presents data and conclude data obtained according to the data analysis method for qualitative research. The results of this study indicate the factors that affect the information quality of West Bandung District Financial Statements are the application of Government Accounting Standards, human resources quality, internal control system, utilization of information technology, organizational commitment, the role of internal auditors, assets, external factors, and the operational fund management of special schools for West Bandung District Education Office.]]>
<![CDATA[The Effect of Budget Participation on Local Government Performance with Organizational Commitment as Moderating Variable ]]>
<![CDATA[Arvindy Rivito]]>;
<![CDATA[Sri Mulyani]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v2i2.22494
<![CDATA[Since 2003, a performance-based budgeting process has been implemented in local governments in Indonesia. This budgeting process requires participation from organizational members in submitting budget proposals. Commitments from members of the organization are also needed. With this performance-based budgeting, governance is expected to be efficient and effective. The performance of local governments in Indonesia has also increased in recent years. This study aims to analyze the effect of budget participation and organizational commitment on the performance of local governments. The research was conducted in the City Government of Bandung. The method used in this research is descriptive analytical method. In this study, organizational commitment became moderating variable, so that data analysis used moderating regression analysis. The sample in this research is all work units (Satuan Kerja Perangkat Daerah) in the Bandung City Government. The results showed that budgetary participation had a positive effect on the performance of local governments. While organizational commitment strengthens the positive influence of budget participation on the performance of local governments. ]]>
