Indonesian Journal of Accounting and Governance
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.
Articles
78 Documents
<![CDATA[The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016) ]]>
<![CDATA[Triana Meinarsih]]>;
<![CDATA[Abdul Yusuf]]>;
<![CDATA[Muhammad Zilal Hamzah]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 2 (2018): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v2i2.20
<![CDATA[Audit delay and timeliness are important factors that influence the quality of accounting information in term of relevance. This study provides empirical evidence to answer the question of how bankruptcy possibility impacts on audit delay and timeliness. This research studies manufacturing firms listed in Indonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website of IDX. This study is a quantitative research that seek to find out relationship between independent variable and dependent variable. External secondary data used are annual reports accessed from IDX website. Measurement used is Z-Score Altman model prediction, while simple linear regression is employed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScore is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibility of a company experience bankruptcy and therefore causes audit delay and timeliness.]]>
<![CDATA[ANALISIS PENGARUH PERCEIVED RISK, SOCIAL NORMS, USEFULNESS, DAN TRUST TERHADAP ADOPSI MOBILE BANKING DAN INTERNET BANKING ]]>
<![CDATA[Irni Audini]]>;
<![CDATA[Idrianita Anis]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 1 (2017): JUNE ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v1i1.1
<![CDATA[The purpose of this study was to determine the influence of perceived risk, social norms, usefulness and trust towards the adoption of mobile banking and internet banking in Indonesia. Independent variables in this study were perceived risk, social norms, usefulness and trust. Dependent variables used were the adoption of mobile banking and internet banking. The control variables of this study were gender, age, education, profession and understanding of technology.The research used questionnaire for data collection. The respondents were active users of mobile banking services banking and internet banking. The sampling technique used was purposive sampling. This study uses regression analysis. The analytical tool used to test the hypothesis is SPSS 20.These results indicate that not all independent variables showed significant effects on the dependent variable. Perceived risk has a negative influence on the adoption of mobile banking and internet banking. Social norms and trust have a positive influence on the adoption of mobile banking and internet banking. Usefulness has no influence on the adoption of mobile banking and internet banking. The control variables of age proved to be a positive influence on the adoption of mobile banking and internet banking. However, other variables, namely gender, education, profession and understanding of the technology do not affect the adoption of mobile banking and internet banking.]]>
<![CDATA[RISIKO OPERASIONAL BANK DAN PERMODELANNYA ]]>
<![CDATA[Iwan Lesmana]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 1 (2017): JUNE ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v1i1.2
<![CDATA[Managing bank’s operational risks becoming an important feature of sound risk management practice in modern financial markets. The most important types of operational risk involve breakdown in internal controls and corporate governance, which could lead to financial losses through fraud, error or failure to perform. Development of statistic has accelarated banks to create internal operational risk models in different ways. Although those models created in different ways, they surely use the pattern of risk management that is developed by Basel Committee on Banking Supervision. Basel Committee on Banking Supervision has proposed three increasingly sophisticated approaches of operational risk, i.e basic indicator approach, standardized approach and advanced measurement approach. Applying those approaches will help banks to eliminate the operational risk, that will lead them to a better intermediation process.]]>
<![CDATA[The Effect of Over Workload and Role Conflicts on Behavior of Tax Auditor Dysfunction with Working Stress as Mediation Factor and Moral Competence as Moderation Factor (Empirical study at Indonesian Directorate General of Taxes) ]]>
<![CDATA[Kartika Cahya Kencana]]>;
<![CDATA[Susanti Widhiastuti]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 1 (2018): JUNE ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v2i1.13
<![CDATA[This study examines the theory of transactional processes which applied work stress theory proposed by Gibson et al. (1995). The researcher collected data from tax auditors as participants using survey techniques by self-filling questionnaires. The qualitative data are converted into the parametric scale with the Method of Successive Interval and then analysed using Partial Least Square. The result of this study is work stress can mediate the effect of over workload and role conflict on tax auditor dysfunction behavior moral competence can not moderate the relationship of influence of work stress on dysfunction behavior. Surveys conducted are not accompanied by researcher in filling questionnaires in the theoretical sphere so as to generate potential bias in the results. This study produces a quality tax audit of the errors of professional humanism. For further research, can be analyzed by using the experimental method.]]>
<![CDATA[PROFESI AKUNTAN PEMERINTAH DI ‘ZAMAN NOW’: MASIHKAH MENARIK? ]]>
<![CDATA[Tezza Abdu Isamah]]>;
<![CDATA[Puji Wibowo]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v3i2.39
<![CDATA[Student perceptions towards accountant profession have been extensively discussed in many literatures. Along with an increase of central government financial reporting’s (LKPP) quality in Indonesia, bureaucratic sectors, on the other hand, are suffering from the lack of accountants. This research aims to investigate how regular students and civil servant students in Polytechnic of State Finance STAN (PKN STAN) perceive the government accountant profession. By using convenience sampling method, we found 208 respondents who answered our questionnaire adequately. This study suggests both groups agree that government accountants are still needed to support national budget accountability. Regular students are relatively motivated to be government accountants than officer students. Unexperienced students are better-off in knowledge about government accountants, while civil servant students have stronger motivation to permanently work in government sector than regular students. Staff placement policy in Line Ministries/Agencies to accommodate PKN STAN graduates becomes an interesting policy implication in upcoming years.]]>
<![CDATA[KAJIAN CSR MELALUI SUDUT PANDANG PERENCANAAN TRANSAKTIF: STUDI KASUS PERENCANAAN CSR DI INDONESIA ]]>
<![CDATA[Muhammad Taufiq]]>;
<![CDATA[Suhirman Suhirman]]>;
<![CDATA[Tubagus Furqon Sofhani]]>;
<![CDATA[Benedictus Kombaitan]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v3i2.40
<![CDATA[CSR gain local community development. However, its practice is contradictive, partially not only beneficial but also it does not bring significant benefits. CSR planning as an integration tool for the interest between corporate and local community is the main driving factor for its effectivity implementation. The article presents a communicative approach in CSR planning by combining both the concept of CSR and transactive planning. The general view that Corporate dominating CSR planning is the main criticism which causes its policy has not a significant impact. How is the conceptualization of CSR planning approach, which communicates with the beneficiary community, this article aims to reveal its understanding. The study evaluates the transactive process on CSR planning, through descriptive qualitative analysis of literature. The result proposes a CSR planning model based on transactive planning approach. The article also initiates that CSR planning is a transactive process which raised through knowledge transaction between planner and community toward towards legitimacy in increasing community support for company operations.]]>
<![CDATA[ACCOUNTING STUDENTS’ ACADEMIC MISCONDUCT AS THE CORRUPTIVE BEHAVIOR: WHAT ACADEMIC FACTORS INFLUENCING? ]]>
<![CDATA[Suwaldiman Suwaldiman]]>;
<![CDATA[Irlya Noerofi Tyas]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 1 (2019): JUNE ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v3i1.33
<![CDATA[This research was conducted because the consideration of the widespread of students’ corruptive behavior in term of academic misconducts. This research examines the impact of students’ academic performance on their corruptive behavior perception. The data samples are the accounting students of Economics Faculty of Universitas Islam Indonesia. The corruptive behavior is defined as the academic misconducts that are usually done by students. It is measured by their tolerance perception of the academic misconducts. The academic performance is defined and measured as the students’ achievements on the subjects undertaken. These are represented by grade point average (GPA), grade of financial accounting and auditing subjects. A regression analysis is employed to test whether those academic performance have significant impact to the corruptive behavior perception. Based on the analysis, it is found that the GPA and the grade of financial accounting subjects have a positive and significant impact on the corruptive behavior perception. It is suggested that the better performance achieved by students on GPA and these subjects, the better their perception of corruptive behavior. However, this research does not prove that the grades of auditing subjects have a significant impact on the corruptive behavior perceive.]]>
<![CDATA[PEMETAAN PERILAKU OPPORTUNISTIK TERHADAP PROSPEK PERUSAHAAN MENDATANG MELALUI AKTIVITAS MANIPULASI ]]>
<![CDATA[Muljanto Siladjaja]]>;
<![CDATA[Markonah Markonah]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v3i2.41
<![CDATA[This research have tested out the influence of opportunistics’s behaviour on the fluctuation of market price by using the manipulation activity later this research provide the mapping between investor’s decision with accruals quality in financial reporting. Because of the usefullness information financial reporting, so that the investor can done the predicting the future prospect by estimating the growth rate, so it give the feedback to management. The dividend policy can be used s as the communication process, management have proclivity to diseminate that the prospect had been better in the future. The previous research had tested out the using of accruals had been the negative perspective on investor’s view, so the research have developed out the estimation of discretionary accruals quality as an critical measurement of reducing the opportunistic behaviour. This research used the statistics model by developing the the multiple regresion by developing out the new indicators for the estimated price, that based on earnings and equity as independent variables. This research have the causal approach by using the purposive sampling on the manufacturing industry by using the real based manipulation activity, so the manipulation activity had been treated as a proxy for grouping the patern of opportunistics behaviour. By using future market value based on earning and equity, the investor have enough capability in detecting the earning management, the investor have calculated the net market value in predicting the company’s prospect in future. In this research have developed out the accruals quality literature by mapping the feedback of interaction in decision tree model with Teorema Bayes. The positive perception of dividend policy show out the investor involvement in formulating cooperate operational policy. The investor’s positive perception can be formed when they found “the good” news by detecting out the negative manipulation and high accruals quality. It has paved the investor out the way in controlling and monitoring the company’s performance for the better prospect one. As novelty, this research have created out the new measurement in earning quality (by modifying a new formula for discretionary accruals quality) and future value market (based on earnings and equity). By re-shaping the new paradigms of the financial statement’ concept as decision usefulness information, this research have created out the predictive model in describing out the investor’s perception and the asymmetric information area in efficient market.]]>
<![CDATA[PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[Amalia Indah Fitriana]]>;
<![CDATA[Hendra Galuh Febrianto]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 1 (2019): JUNE ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v3i1.35
<![CDATA[One industry sector that plays an important role for the economy in Indonesia is a manufacturing company. Because manufacturing companies are a big contributor to income for the country through taxes and other contracts. Because manufacturing companies have large asset values, they will face several business risks such as making earnings management. Companies with earnings management can result in a collapse of the company.The purpose of this study is to be able to analyze the impact of the effect between earnings management and information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange (IDX), with the ultimate goal of recommending policies to improve manufacturing management. In this study the type of research is explanatory research using a quantitative approach. The data analysis in this study uses multiple linear regression analysis and path analysis (Path analysis) on the financial statements of 300 manufacturing companies from 2013 to 2017.In this study the results for manufacturing companies listed on the Stock Exchange for the period 2013-2017 the results are as follows: H1 testing shows that the earnings management with information asymmetry has a significant effect. H2 testing can conclude the results that the quality of financial statements on earnings management and information asymmetry does not have a significant effect.]]>
<![CDATA[PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP HARGA PENUTUPAN SAHAM MELALUI KEBIJAKAN DIVIDEN ]]>
<![CDATA[Saiful Muchlis]]>;
<![CDATA[Febriani Setijawan]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v3i2.42
<![CDATA[This study aims to determine the effect of accounting profit, operating cash flow and company size on stock prices through dividend policy on consumer goods industry companies on the Indonesia Stock Exchange. This research uses quantitative methods and the type of explanatory research with 2016-2018 observation years in 17 company samples. The results show (1) accounting profit and operating cash flow have a positive and significant effect on dividend policy, while the size of the company has no influence on dividend policy. (2) accounting profit and operating cash flow do not have an effect on the closing prices, while the size of the company has a positive and significant effect on the closing prices. (3) dividend policy has a positive and significant effect on the closing prices. (4) there is no indirect effect of dividend policy in mediating accounting profit and operating cash flow on the closing prices, but there is an indirect effect of dividend policy in mediating company size on the closing prices.]]>
