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INDONESIA
JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Published by Goodwood Publishing
ISSN : -     EISSN : 27160807     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics
Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan bagi para peneliti di Indonesia untuk berkontribusi terhadap pengembangan teori dan praktik yang mencakup semua aspek Akuntansi, Keuangan, dan Manajemen.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 245 Documents
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Pengaruh karakteristik komite audit terhadap fraudulent financial reporting Gading Ruchiatna; Pratana Puspa Midiastuty; Eddy Suranta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.52

Abstract

Purpose : This study aimed to prove whether audit committees were proxied financial expertise and meetings related to fraudulent financial reporting. Research methodology: This type of research was quantitative descriptive with an evaluation model of Beneish M-Score and Altman Z-Score in predicting fraudulent financial reporting. The sample in this study was non-financial companies listed on the Stock Exchange with an observation period of 2010-2018. The technique of taking samples with purposive sampling obtained the number of observations 551. Data processing was done via SPSS through logistic regression. Results : The results of the study showed that the characteristic of the audit committee that influence the fraudulent financial reporting is financial expertise possessed by the members of the audit committee, while the number of audit committee meetings has no effect on the fraudulent financial reporting. Limitation: This study only used a sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018 and met the criteria. The dependent variable fraudulent financial reporting measured through the Beneish M-Score and Altman Z-Score models. The independent variable was financial and or accounting expertise from the members of the audit committee and the Audit Committee Meeting. Contribution: Investors can consider this research in making decisions to be more careful in investing, as well as a reference for further research. The results of this study are expected to provide an overview and understanding of the role of the audit committee in suppressing fraudulent financial reporting using the Beneish M-Score and Altman Z-Score. Keywords: Fraudulent financial reporting, Audit committee characteristics, Leverage
Pengaruh faktor tekanan dan ukuran perusahaan terhadap kecurangan laporan keuangan Siswantoro Siswantoro
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.76

Abstract

Purpose: The purpose’s study was to understand whether the three factors of pressure (financial stability, financial target and external pressure) and company size can influence financial statement fraud. Research methodology: The data analysis method used logistic regression analysis, and the analysis tool is SPSS v21. The population in this study were 40 banking companies listed on the IDX with a research time of 3 years, from 2017-2019. The total sample was 99 samples. Results: One of the three pressure factors, namely financial targets, had a positive and significant effect on fraudulent financial statements, while financial stability and external pressure had no positive and significant effect. Company size is not able to influence financial statement fraud. Limitations: This research used only four independent variables and the pressure factor dimensions of fraud theory to predict that effect on fraudulent financial statements and only examines one object, namely banking companies. The period of the study is relatively short, only three years. Contribution: The results of this study are useful for principals to be more selective in choosing companies to invest in. Keywords: Fraudulent financial statements, Financial stability, Financial target, External pressure, Company size
Pendeteksian kecurangan laporan keuangan dengan menggunakan model beneish m-score: perspektif fraud diamond Andy Dharma Pangestu; Reni Oktavia; Yunia Amelia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.90

Abstract

Purpose: This study aims to prove whether pressure, opportunity, rationalization and capability elements of fraud diamond theory related to financial statements fraud. Research methodology: This associative research uses quantitative data with sources from company website and the Indonesia Stock Exchange (IDX). 55 companies listed in the infrastructure, utility and transportation sectors on the IDX during the 2016-2018 period used as the population in this research, with a total of 153 observations as sample. This research used logistic regression with IBM SPSS Statistics 26 program. Results: This research shows that only financial stability has positive effect on risk of commiting fraud, while the variables of natures of industry, rationalization and capability have no association with the financial statement fraud. Limitations: The measurement of the dependent variable uses Beneish M-Score, a probability model, therefore it is not 100% accurate; it is limited to the sector and period under study; and the low coefficient of determination in this study. Contribution: Providing empirical evidence about factors that support the occurrence of commiting fraud which will help investor and financial service authority. Keywords: Fraud, Fraud Diamond, Financial Statement, Beneish M-Score
Financial performance of PT. Garuda Indonesia Tbk period 2018-2019 Muhammad Ichsan Siregar; H. Abdullah Saggaf; Rifani Akbar Sulbahri; Mohammad Aryo Arifin; Muhammad Hidayat; Firmansyah Arifin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.94

Abstract

Purpose: This study aims to determine the health level of the financial report of the performance of PT. Garuda Indonesia Tbk with the financial ratios of State-Owned Enterprises for the period 2018-2019. Research methodology: Researchers took the statement of financial position of profit and loss as a tool to assess the soundness of the financial performance of PT. Garuda Indonesia Tbk. Results: In accordance with Decree: KEP-100 / KBU / 2002, as a result, In 2018 PT. Garuda Indonesia Tbk was declared unhealthy with a “CCC” assessment in which the total score obtained from the financial aspect was 21 with a standard assessment of 20 ? TS ? = 30 with the category of assessment “CCC”. Meanwhile in 2019, PT. Garuda Indonesia Tbk was declared unhealthy with a “BB” rating in which the total score obtained from the financial aspect is 45 with a standard assessment of 40 ? TS ? = 50 with the category of rating “BB”. Limitations: Limitations of this research are: this study only took 2 years in the period 2018-2019, the sample taken in this study is a statement of financial position and income. Contribution: This study gives a contribution to policy input from the financial performance of PT. Garuda Indonesia Tbk Keywords: Financial, Performance, Ratios, Financial statements
Accounting for heritage assets: why and how? (Literature study on cultural heritage in Indonesia) Wiwin Juliyanti; Yohanes K. Wibowo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2020): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i1.103

Abstract

Purpose: This study aims to provide an overview related to research on heritage assets in Indonesia. This study classifies and reviews articles based on research methods and focused results regarding accounting treatment, is it in accordance with Government Accounting Standards (SAP)? Research Methodology: This research is a literature study which contains theories that are relevant to the research problem. The data collection is taken from secondary data sources, SAP and various scientific articles. Results: The results demonstrate that the treatment in several heritage assets in Indonesia has referred to the prevailing SAP, historical assets are recorded as fixed assets, without valuation using cost or revaluation, the majority has been presented in the financial report based on accounting principles, this means the government accountability requirements for disclosure of heritage assets have been quite achieved. Limitations: Secondary data sources using several articles that are not all published in accredited journals. Contribution: This research has implications for the government to evaluate the function of financial reporting as an accounting tool that facilitates the realization of transparency and accountability. Keywords: Heritage assets, Recognition, Assessment, Measurement, Presentation and disclosure, PSAP No. 07 of 2010 concerning Accounting for Fixed Assets
Pengaruh fraud pentagon dalam mendeteksi fraudulent financial reporting Antonius Dwi Maryadi; Pratana Puspa Midiastuty; Eddy Suranta; Anton Robiansyah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2020): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i1.104

Abstract

Purpose: This study aims to provide empirical evidence of the influence of financial targets, financial stability, external pressure, institutional ownership, ineffective monitoring, quality of external audits, change in auditors, change of director and frequent number of CEO's picture in detecting fraudulent financial reporting. Research methodology: This study proves that financial targets, external pressure, change in auditors, and frequent numbers of CEO's picture have an effect on detecting fraudulent financial reporting while financial stability, institutional ownership, ineffective monitoring, quality of external audit, and change of director are not influential in detecting fraudulent financial reporting. Results: This study proves that financial targets, external pressure, change in auditors, and frequent numbers of CEO's picture have an effect on detecting fraudulent financial reporting while financial stability, institutional ownership, ineffective monitoring, quality of external audit, and change of director are not influential in detecting fraudulent financial reporting. Limitations: This study used logistic regression analysis using a combined model of Beneish M-Score and Altman Z-Score that still contained an inaccurate classification of fraud and non-fraud. In the research, the R-Square value was low which meant that the ability of independent variables to influence the dependent variable was still low. Contribution: This research is expected to enrich the literature and references that can be used as a reference in other studies as well as in the company. The results of this study are expected to provide a deeper understanding of how to predict fraudulent financial reporting using the Beneish M-Score and Altman Z-Score. Keywords: Fraudulent financial reporting, Fraud pentagon, Beneish M-Score, Altman Z-Score
Pertumbuhan Ekonomi dan Kemiskinan Indonesia: Analisis Dampak Liberalisasi Perdagangan pada Mitra Dagang Utama Neli Aida; Feri Dwi Riyanto
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.107

Abstract

Purpose: This study aimed to analyze the effect of trade liberalization on Indonesia's exports by involving the three (South Korea, Japan, and China) major trading partner countries. Research Methodology: This study used the concept of a gravity model, with panel data samples from 1996 - 2019. This study used independent variables such as tariffs, level of openness, exchange rates, poverty, economic growth (GDP), inflation, and distance. Results: The study results found that tariffs and the level of openness have a significant effect on exports. It can be said that trade liberalization has an effect on exports. In addition, the variables GDP, poverty, and the exchange rate also have a significant effect on exports. Meanwhile, the two variables of inflation and distance have no effect on Indonesian exports. This condition shows the same thing among the three trading partner countries. Limitations: Other elements were not included in this study, such as digitalization and international trade technology. Contribution: The theoretical contribution of this research provides scientific contributions in the field of economic liberalization and poverty, and the empirical contribution shows that Indonesia's macroeconomic conditions are still dependent on trade with neighboring countries.
Pengaruh Segitiga Kecurangan untuk Mengidentifikasi Kecurangan Laporan Keuangan Menggunakan Variabel Moderasi Penerapan Integrasi Teknologi Industri Matius John Tirtawirya; Sugeng Riyadi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.108

Abstract

Purpose: This study aimed to assess the effectiveness of the fraud triangle in detecting financial statement fraud with the fourth industrial revolution as a phenomenon that is proxied by the application of industrial technology integration as a moderating variable. Research methodology: The fraud triangle consists of pressure, opportunity, and rationalization. Pressure is used to calculate three variables namely financial stability, external pressure, and financial targets. Effective monitoring proxied as an opportunity. And one last variable is rationalization proxied by accruals. Companies included in five priorities sectors on the Making Indonesia 4.0 program have been selected and eliminated, leaving 33 companies as research samples. The logistic regression and subgroup analyses were used in this research. Results: The results indicate that accruals have a positive impact on financial statement fraud, while four additional variables, including financial stability, external pressure, financial targets, and successful monitoring, have no effect on financial statement fraud. Limitations: This study only focused on the five priority sector programs so the results may not be applicable to other sectors. Contribution: Simultaneously, the fraud triangle variables can influence financial statement fraud. Based on the result of subgroup analysis, the application of industrial technology integration is able to moderate the influence of fraud triangle variables on financial statement fraud.
Investasi hijau: mengintergrasikan faktor enviromental, social dan governance dalam keputusan investasi Pandu Adi Cakranegara
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i2.112

Abstract

Purpose: This research tries to integrate ESG factors in investment decision making in Indonesia. Research methodology: This research is applied research in which an existing framework is applied to a new environment. This study shows that the ESG factor can be applied in making investment decisions in Indonesia. It requires integration using multiple sources because companies in Indonesia are still not required to provide full disclosure regarding ESG factors. Results: The two industries in this study, namely the agriculture and mining industries, have similarities and both of them can benefit from applying social values ??to their business operations. When a company has a social impact, the community will support its existence because without the company, their socio-economic activities will be disrupted. Thus, it will be in the interest of the community and parties dealing with the company to maintain the company's existence. In the end, the conflict of interest will disappear and goal congruence will arise. When this condition is achieved, the company will be able to operate more optimally and increase its value. Limitations: This research limited to Indonesia context especially the agricultural and mining industry and their social context. Contribution: This research contributes on applying Porter Framework together with Responsible investment. Keywords: Porter, Responsible investment, Social economy, Government
Peran financial distress Altman memediasi kinerja keuangan terhadap harga saham pada BUMN di BEI Mia Laksmiwati; Sugeng Priyanto
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2020): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i1.125

Abstract

Purpose: Testing the effect of financial performance consisting of CR, DER, ROA, TATO on stock prices with Financial Distress as the mediating variable. Research methodology: The data are secondary data in the form of financial reports. This research method uses Path Analysis, and to analyze the data using the SPSS version 25 program. Sample of 16 companies listed on the BEI in 2014-2018. Results: CR, ROA affect FD while DER, TATO do not affect FD. Only TATO has a direct effect on stock prices. FD with the Altman Z score method only indicates the DER. Limitations: The historical data used is limited, 5-year time series and the variables: six variables and Altman Z Score method. Contribution: Non-bank SOEs pay attention to CR, DER and ROA that have not influenced share prices and maintain the performance of TATO. SOE must conduct FD analysis, which is an early warning system, solutions can be found immediately if predicted will experience financial difficulties in the future. Keywords: Financial performance, Financial distress, Stock price

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