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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 78 Documents
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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.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN DI INDONESIA Sugiarto Prajitno; Vionita Vionita
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 1 (2020): June
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i1.62

Abstract

The intent of this research is  obtained empirical evidence related to several factors that influence earnings management. The independent variable used in this research are firm size, firm age, firm financial leverage, audit quality, board of director, board of commissioner, audit committee meetings, managerial ownership, profitability, and firm growth, with the dependent variable earnings management. Non financial companies listed on the Indonesia Stock Exchange(BEI) during 2014 until 2018 are the object of this research. The data used are secondary data (financial statement and annual report) from www.idx.co.id. Purposive sampling method is used in the sample selection. Sixty two companies which match the criteria are used as the research sample. This research use multiple regression in observing the effect of each variable. The results of this research indicate that firm size, firm age, board of commissioner, and firm growth influence earnings management. While firm financial leverage, audit quality, board of director, audit committee meetings, managerial ownership, and profitability do not affect earnings management.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN RISIKO SISTEMATIS TERHADAP NILAI PERUSAHAAN Sandy Verado; Kurniawati Kurniawati
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 1 (2021): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i1.131

Abstract

Tujuan utama dari penelitian ini adalah untuk menganalisis nilai perusahaan dari perspektif non-keuangan, keuangan dan makro ekonomi yang diproksikan dengan corporate social responsibility, profitabilitas dan risiko sistematis. Data penelitian berasal dari sampel akhir atas 10 perusahaan di Indonesia, 7 perusahaan Malaysia, dan 11 perusahaan Singapura yang terdaftar dalam database Global Reporting Initiative (GRI) dan juga bursa efek di masing – masing negara selama tahun 2015-2017. Hasil penelitian menunjukkan bahwa hanya profitabilitas yang memiliki pengaruh signifikan positif terhadap nilai perusahaan, sedangkan corporate social responsibility dan risiko sistematis tidak memiliki pengaruh. Selain itu hasil uji Kruskal – Wallis menunjukkan bahwa tidak terdapat perbedaan signifikan corporate social responsibility, profitabilitas dan risiko sistematis di negara Indonesia, Malaysia, dan Singapura.
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.
PENGARUH KONEKSI POLITIK TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di BEI tahun 2014-2018) Fajriatul Azizah; Muhammad Al Amin
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 1 (2020): June
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i1.38

Abstract

The company's financial condition can be described by  the company's performance which is analyzed by various financial analysis measurement tools. The financial analysis is used  to evaluate the company's financial condition as reflected by the company's performance in a period. The purpose of this study is to analyze the effect of political connections on company performance, especially in mining companies. Tobin's q is used as an indicator to measure company performance. This research use data from annual report  of mining sector companies listed on the Stock Exchange Indonesia in 2014-2018, which total 75 companies. Data collection method by purposive sampling method in order to get  representative sample criteria Hypothesis testing uses multiple linear regression analysis. The results of the study that political connections do not affect the company's performance, as measured by the proportion of independent directors who have political connections.
Fintech Based Peer-too-peer (P2P) Lending : A Perspective of MSMEs In the New Normal Era of Pandemic Covid-19 Tuti Zakiyah
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 1 (2021): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i1.132

Abstract

The purpose of this research is to find out the role of Fintech Peer to Peer (P2P) lending based on the perception in the new normal era of Covid-19 as a financial inclusion for the recovery of the MSME financial sector. The population of this research is MSMEs in Central Java and East Java Provinces. The survey method was carried out by collecting data using a questionnaire as a data collection tool. In addition, researchers also use purposive sampling method to determine the sample. The analysis hypothesis is used the outer model and EViews 10 for the evaluation of the inner model. The results of this study are that peer to peer  lending together has a significant effect on the interests of MSME actors in East Java in The New Normal Era of the Covid-19, this is also supported by the Adjevtive R value which shows the number 87%.
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.
ANALISIS PERBANDINGAN PEMANFAATAN APBD POS BELANJA DI DAERAH PEMILIHAN PETAHANA DAN NON PETAHANA Alwan Sri Kustono; Wulan Pangestu; Rochman Effendi
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 1 (2020): June
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i1.49

Abstract

This research aims to know the fairness level of significance increase on expenditure items in incumbent election area compare with non incumbent election area, and non-election area. This research use secondary data. Data analyze method use comparative description method which describe the result from our data observation that will be compared with one observation subject and other observation subject. The result shows that all of expenditure items not used as politicization object by incumbent. It’s because of increasing expenditure items trend not only occur on incumbent area, but also on some non incumbent area and some non-election area. Significance increase on incumbent area can not conclude as politicization budget and expenditure area by incumbent to preserve their power.
Pengujian Investment Ratio dalam Mendeteksi Laporan Keuangan yang Dimanipulasi Veronica Veronica; Serly Serly
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 2 (2021): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i2.222

Abstract

Laporan keuangan berperan penting dalam menyediakan informasi mengenai kinerja perusahaan. Kinerja perusahaan yang baik menarik minat investor dan dapat meningkatkan pengembalian investor. Namun, tidak semua perusahaan mampu menghasilkan kinerja perusahaan yang baik yang akhirnya mendorong perusahaan melakukan manipulasi pada laporan keuangan. Penelitian ini dilakukan dengan tujuan mendeteksi manipulasi pada laporan keuangan dengan memanfaatkan rasio investasi berupa laba per saham, dividen per saham, rasio harga laba, rasio pembayaran dividen, total keuntungan saham, dan keuntungan dividen. Pengindikasian manipulasi dilakukan dengan pengukuran M-score. Sebagai penelitian kuantitatif, penelitian ini menggunakan data sekunder berupa laporan tahunan dan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan laba per saham dan keuntungan dividen berpengaruh signifikan positif terhadap manipulasi laporan keuangan, dan dividen per saham berpengaruh signifikan negatif, sedangkan rasio harga laba, rasio pembayaran dividen, dan total keuntungan saham tidak berpengaruh signifikan terhadap manipulasi laporan keuangan.
IMPLEMENTATION OF PEARLS ANALYSIS TO MEASURE THE FINANCIAL PERFORMANCE OF COOPERATIVES Wahyu Maulana; Very Andrianingsih
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 2 (2021): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i2.230

Abstract

This study aims to determine the financial performance of cooperatives using PEARLS analysis. The data sources used are secondary data sources in the form of financial reports from 2017 to 2019 and non-financial reports in the form of data on the number of members. The results showed that the cooperative's financial performance on variable P showed a non-ideal performance; variable E shows indicators E1 and E5 are not ideal, E6 is less than ideal and E9 is ideal; variable A shows non-ideal performance; Variable R shows indicators R9 is not ideal and R12 is ideal; variable L indicates the category is not ideal; and the S variable shows that S10 is not ideal and S11 is less than ideal. From the analysis of PEARLS indicate that the performance of cooperatives in a state which is not good because of the 13 indicators studied, only three indicators that show the ideal categories while the 8 indicators are always in a state which is not ideal and the two other indicators simply ideal in a given year

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