Jurnal Akademi Akuntansi (JAA)
Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:
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<![CDATA[Faktor- Faktor Yang Mempengaruhi Kepuasan Pengguna Dan Implikasinya Terhadap Kinerja Pengguna Sistem Informasi Akuntansi ]]>
<![CDATA[Luluk Alfiani]]>;
<![CDATA[Budi Septiawan]]>;
<![CDATA[Sasa S. Suratman]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v5i1.17962
<![CDATA[This study aims to determine whether there is an influence on the quality of accounting information systems, information quality and perceived usefulness on user satisfaction and their implications for individual performance at Perum BULOG West Java Regional Office. The research approach in this research is descriptive analysis and verification using primary data. The sampling technique used is probability sampling with simple random sampling technique. Statistical analysis used in this study is multiple linear regression analysis with hypothesis testing t test and f test. The number of population in this study was 64 people, the research sample used was 55 people with data sources obtained through the results of filling out questionnaires. The results show that the variables of accounting information system quality, information quality, perceived usefulness and user satisfaction have an effect on individual performance either partially or simultaneously. This study aims to determine what factors can improve the performance of users of accounting information systems. So, if in the end the users are satisfied and there is an increase in performance, then the company's performance will increase in line with the good performance of the users of the accounting information system.]]>
<![CDATA[Integrasi Sistem ERP, Arus Informasi Dan Kualitas Informasi ]]>
<![CDATA[Muhammad Nawawi]]>;
<![CDATA[Edward Fazri]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v5i1.18054
<![CDATA[This paper aims to provide empirical evidence regarding the relationship between the level of integration of ERP systems and the quality of information perceived by managers directly and indirectly. The quality of information is affected by the presence of specific features of information flow, defined as information processing capacity, meeting intensity, and information sharing. This research was conducted by approaching structural equation modeling (SEM) with a test tool using partial least square (PLS). Empirical results show that the level of integration of ERP systems has a positive effect on information flow variables and information flow positively affects the quality of information. Other results also show that the level of integration of ERP systems can positively and indirectly affect the quality of information obtained by managers mediated by the flow of information. Managers can benefit from this research in supporting decision making to achieve the optimal level of integration of ERP systems used to improve the quality of information within the company.]]>
<![CDATA[Mampukah Komisaris Independen Memoderasi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance? ]]>
<![CDATA[Sevi Lestya Dewi]]>;
<![CDATA[Rachmawati Meita Oktaviani]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v5i1.18358
<![CDATA[The purpose of this study was to determine the effect of capital intensity and leverage on tax avoidance with independent commissioner as moderating variable. The population in this study is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method of determining the sample used purposive sampling and obtained 75 observation. The method of analysis in this study used panel data moderated regression analysis (MRA). The result of the analysis showed that the capital intensity has a positif effect on tax avoidance. The higher capital intensity, the lower the practice of tax avoidance. Leverage has no effect on tax avoidance. The higher laverage on company will not have an impact on tax avoidance. The proportion of independent commissioner can weaken the moderated effect of capital intensity on tax avoidance. The higher the independent commissioner will monitoring the capital intensity ratio on tax avoidance. Independent commissioner does not moderated the effect of leverage on tax avoidance. The proportion of independent commissioner has no impact on leverage decisions on tax avoidance.]]>
<![CDATA[Analisis Kinerja Keuangan Perusahaan Sebelum Pandemi dan Saat Pandemi Covid-19 ]]>
<![CDATA[Ahmad Waluya Jati]]>;
<![CDATA[Wardatul Jannah]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v5i1.18480
<![CDATA[This study aims to test whether there are differences in liquidity, leverage, profitability and market ratios from the impact before and during the covid-19 pandemic. The sample in this study consisted of 150 observations from 75 manufacturing sector companies listed on the Indonesia Stock Exchange in 2019 and 2020. The manufacturing sector was used as the object of research because manufacturing sector companies are engaged in the real sector where there are various types of businesses in the sector compared to other sectors. Testing in this study used the paired sample t-test method. The results showed that there were differences in the average values of the liquidity and leverage variables before and during the covid-19 pandemic. While the profitability and PER variables have no difference in the average values before and during the covid-19 pandemic. The results show that during the COVID-19 pandemic, manufacturing companies experienced a decline in the quality of company asset management, so that it had an impact on the company's condition in fulfilling company obligations, although manufacturing companies were still able to make profits even though they experienced a decline.]]>
<![CDATA[Agresivitas Pajak Pasca Penerapan PSAK 73 Di Perusahaan Industri Farmasi: Difference in Difference Analysis ]]>
<![CDATA[Ade Harwoko]]>;
<![CDATA[Lestari Kurniawati]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v5i1.18732
<![CDATA[This study aims to determine changes in corporate tax aggressiveness after the application of Statement of Financial Accounting Standards (PSAK) 73. The sample of this research is the financial statements of pharmaceutical industry companies for the 2017-2020 period. The change impact test was performed using the Difference in Difference (DID) analysis technique in the panel data regression model. The results showed that the Pharmaceutical Industry companies affected by PSAK 73 experienced a decrease in the value of ETR by 7.08% after the implementation of PSAK 73 (increased tax aggressiveness) compared to companies that were not affected by PSAK 73. This study is expected to provide consideration for companies in formulating planning policies. taxes by taking into account the impact of the application of PSAK 73 and minimizing potential agency problems that may arise. For the Directorate General of Taxes (DGT), this research can be used as consideration in conducting tax audits or supervision.]]>
<![CDATA[Three Lines Of Defense Sebagai Respon Atas Fraud dan Upaya Pencapaian Sustainable Development Goals Desa ]]>
<![CDATA[Rhosalina Damayanti]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v5i1.18844
<![CDATA[The repeated occurrence of corruption at village level is not in line with the expectations of sustainable development starting from village. Internal control is the only hope in managing this fraud risk. Through descriptive qualitative methods with data processing through the data reduction, data presentation, and drawing conclusions, this study aims to explore the role of three lines of defense at village level as an effort to prevent fraud and make the Sustainable Development Goals Desa success. This research was conducted in Desa Tanjungsari, gave results that three control guards are still not optimal due to weak supervision and internal audit functions, lack of transparency and fairness to stakeholders. As a conclusion, this approach is not appropriate as an indicator of internal control in the village due to limited resources. This research is expected to be able to become an evaluation in village governance and enrich studies for further research.]]>
<![CDATA[Ukuran Perusahaan, Kecukupan Modal, Risiko, Dan Stabilitas Keuangan Bank Syariah Di Indonesia ]]>
<![CDATA[Chandra Budi Oktavionita]]>;
<![CDATA[Siti Nur Azizah]]>;
<![CDATA[Iwan Fakhruddin]]>;
<![CDATA[Hardiyanto Wibowo]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v5i1.19003
<![CDATA[This study aims to examine the effect of firm size, capital adequacy, financing risk, and firm stability on profitability based on stakeholder and agency theory. This research is a quantitative study on Islamic banking companies in Indonesia in 2017-2020 with a purpose sampling technique of 14 Islamic Commercial Banks (BUS) registered with the Financial Services Authority. Analyzed using panel data regression. The results of this study indicate that firm size and capital adequacy have a positive effect. Meanwhile, financing risk and stability did not show any effect on profitability. This empirical study contributes to the theory and practice of companies. These findings can also be a reference for the government as a policy maker.]]>
<![CDATA[Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Moderasi ]]>
<![CDATA[Muhamad Riki]]>;
<![CDATA[Naelati Tubastuvi]]>;
<![CDATA[Akhmad Darmawan]]>;
<![CDATA[Ika Yustina Rahmawati]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v5i1.19409
<![CDATA[The current developments of industry are very competitive with each other, including Indonesia’s industry. The rise and fall of a company’s value is commonly seen in companies. This study aims to obtain empirical evidences and examine the effect of capital structure, profitability, and liquidity on company’s value moderated by dividend policy in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. This study uses a quantitative approach. A total of 18 companies were selected using the purposive sampling method, using the 2016-2020 period, which resulted in 90 sample data. The analytical method used in this research is multiple regression analysis and absolute difference for the moderating variable. The results showed that capital structure and profitability had positive and significant effects on company’s value, while liquidity had negative and significant effects on company’s value. And dividend policy can moderate the effect of capital structure on company’s value, but dividend policy is not able to moderate the effect of profitability and liquidity on company’s value.]]>
<![CDATA[Koneksi Politik Dan Praktik Manajemen Laba Riil: Studi Pada Industri Keuangan Di Indonesia ]]>
<![CDATA[Supatmi Supatmi]]>;
<![CDATA[Lilis Handayani]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v5i1.19507
<![CDATA[The aim of the research is to find empirical evidence of the impact of political ties on the management of actual earnings in the Indonesian financial industry. Earnings management in this study is measured by real earnings management, namely abnormal CFO and abnormal discretionary expense, as well as the value of Allowance for Impairment Losses (CKPN). The research sample is 98 companies that are members of the financial industry listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 294 observations. This research used the panel data regression analysis technique. The results showed that the politically connected board of commissioners had a positive effect on earnings management as measured by abnormal CFO and CKPN, but had no effect on earnings management as measured by abnormal discretionary expense. Meanwhile, the politically connected board of directors was found to have no effect on earnings management, either as measured by abnormal CFO, abnormal discretionary expense, or CKPN. This research provides additional empirical evidence that is advantagoues for several parties such as companies, investors and regulators regarding the consideration of political connected council that have a negative effect on earnings management. The results of this study support the agency theory that political connections increase agency problems through earnings management practices.]]>
<![CDATA[Motivation Of Fraud: Internal Control System, Organizational Justice, Compensation, And Information Asymmetry ]]>
<![CDATA[Agoestina Mappadang]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v5i1.19677
<![CDATA[The purpose of this research is to analyze the elements that cause an employee or a leader to be motivated so that fraud occurs. The elements in question are compensation, information asymmetry, internal control, and organizational justice. The data for the research was obtained from the collection of questionnaires from a number of 102 resource persons who were employees of BPR Primaesa Sejahtera located in North Sulawesi. For the hypothesis that is tested with multiple regression model (multiple regression model) through SPSS software. The results obtained from the research is that compensation adjustment does not have an effect on the encouragement of fraud asymmetry has a significant positive effect on encouraging organizational control and internal control has a negative effect on the occurrence of incentives. To prevent someone from being compelled to commit fraud within the organization, organizational leaders are required to apply the principles of fairness and effective continuous evaluation in internal control and monitoring of information systems by providing correct information directions in line with organizational needs.]]>
