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INDONESIA
Indonesian Journal of Accounting and Governance
Published by Universitas Agung Podomoro
ISSN : 25797573     EISSN : 27155102     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science
Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate governance.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 4, No 2 (2020): DEC" : 5 Documents clear
ECO-BASED REASONED ACTION MODEL: THE ROLE OF MANAGEMENT CONTROL SYSTEM Eka Ardhani Sisdyani
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.128

Abstract

This paper aims to enrich Fishbein and Azjen’s Theory of Reasoned Action  in predicting the emergence of green behavior by adding institutional-based control system to maintain green intention’s stability.  Intention’s stability is a crucial construct in realizing green behavior, though, it is affected by several instances such as: resources availability, individual capabilities, new information, and cooperation and commitment of individuals. For that reason, it is plausible to argue that the existence of institutional-based control directing green behavior, such as eco-based management control systems, namely levers of eco-control, can maintain and augment one’s intention to pursue green behavior. Thus, the paper contributes in enriching the knowledge of the emergence and persistence of green behavior in organizations.
PENERAPAN PSAK 72 TERKAIT PENDAPATAN DARI KONTRAK DENGAN PELANGGAN PADA PT TELEKOMUNIKASI INDONESIA TBK Hayati Puspamurti; Amrie Firmansyah
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.129

Abstract

This study aims to review the application of PSAK 72 regarding Revenue from Contracts with Customers at PT Telkom Tbk. This study employs qualitative methods with a literature study approach, content analysis, and interviews. Interviews were conducted with two informants consisting of academic and PT Telkom internal party. It was conducted in May 2020. This study concluded that PSAK 72 (2017) by PT Telkom Tbk was effective since January 1, 2020, and is not an early application in Indonesia because, in 2018 and 2019, PT Telkom Tbk used PSAK 23 (2014). The implementation of IFRS 15 (2014) by PT Telkom Tbk since 2018 has not made the financial reports submitted to the IDX early-adopting PSAK 72 (2017). PT Telkom Tbk has made preparations related to the implementation of PSAK 72 (2017) since the end of 2016.
PENGALAMAN, KOMPLEKSITAS TUGAS DAN SELF EFFICACY SEBAGAI DETERMINAN SKEPTISISME PROFESIONAL UNTUK MEMBENTUK AUDIT JUDGMENT Paulus Tangke; Suwandi Ng; Erica Tungabdi
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.123

Abstract

This study aims to analyze the influence of Experience, Task Complexity, and Self Efficacy on audit judgment through Professional Skepticism as an intervening variable. The population in this study is a Public Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting Firm Directory 2018. The sample in this study was 14 Public Accounting Firm in Sulawesi and using purposive sampling method. Sources of data in this study are primary data collected through questionnaires. This study use multiple linear regression analysis and path analysis.The results showed that experience has a negative and not significant on professional skepticism, task complexity has a negative and significant on professional skepticism, self efficacy has a positive and significant on professional skepticism. Experience, self efficacy, and professional skepticism has a positive and significant on audit judgment. Task complexity has a negative and significant on audit judgment. Professional skepticism can not mediate the relationship between experience on audit judgment. Professional skepticism may mediate the task complexity and self efficacy on audit judgment.
PENERAPAN BEST PRACTICE PENGENDALIAN PADA SIKLUS PENGELUARAN PEMERINTAH Iskandar Iskandar
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.126

Abstract

This study analyzes the implementation of control policies and procedures in the government expenditure cycle, particularly at the central government, starting from control at the phase of commitment, goods/services received, before payment and at the time of payment. The research was conducted by analyzing the content of the regulations in the implementation of state budget expenditures.The results show that the implementation of controls in the government expenditure cycle has been fulfilled according to international practice. The application of this control is important for financial managers to ensure that the budget execution process is carried out properly.
FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN Suwandi Ng; Fransiskus Eduardus DAROMES; Merlin Lukita; Yakobus K Bangun; Lukman Lukman
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.125

Abstract

This research demonstrates that philanthropic activity is a predictor of firm value through financial performance. The population used is all non-financial companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. The number of samples is 101 companies each year, which were selected by purposive sampling method. The results of this study indicate that philanthropy has a significant effect on financial performance but not significant on firm value. However, another finding reveals that financial performance has a significant effect on firm value. Based on Sobel's test results, it shows that financial performance mediates the effect of philanthropy on firm value.

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