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Jurnal Akademi Akuntansi (JAA)
Published by Universitas Muhammadiyah Malang
ISSN : 27151964     EISSN : 26548321     DOI : https://doi.org/10.22219/jaa.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
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:
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 193 Documents
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Determinants Of Audit Quality: Evidence From Indonesia Endang Mardiati; Kristin Rosalina; Puteri Thea Avanti; Laila Fitriyah LH
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.17919

Abstract

Corporate scandal in 2018 involving well-known public accounting firm in Indonesia is predicted to be caused by the quality of audits on financial statement that distort the decision-making process by users. Meanwhile, based on agency theory, agency problems between management as the preparer of financial statements and shareholders as users of these reports can be mitigated through the high quality of audit process. Therefore, the purpose of this study is to examine the factors that affect audit quality such as audit engagement tenure, public accounting firm's rotation and size, auditee size, as well as auditee economic sector. The population in this study are companies listed on the Indonesia Stock Exchange in 2015-2017. By using secondary data sources from audited financial statements and random sampling method in obtaining the data, a total of 438 companies during 3 years of observation were used in this study. The results show that tenure and the auditee size have a negative effect on audit quality. This information can be used as a consideration for professional bodies and regulators in formulating policies related to the limit of audit engagement period to maintain the quality of audit results. In addition, the auditee size can be used by the auditor as the main indicator of audit complexity which in turn implies the audit strategy formulation.
Determinasi Responsibilitas Tatakelola Keuangan Desa Kuras Purba; Rintan Br. Saragih; Sahala Purba
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.21035

Abstract

This research intends to examine and analyze the competence of human resources, community involvement, supervision, and utilization of information technology that affect the Responsibilities of Village Financial Management in the Brand District of Karo Regency. This type of research is quantitative research and uses primary data. The data collection model used is a questionnaire. The analytical model used in this research is descriptive analysis and multiple linear regression. This research was used in 12 villages in the Brand District, and in each village 4 respondents were obtained, namely the Village Head, Village Secretary, Head of Finance, and one BPD person, so that the total number of respondents was 48 people. This research was conducted in April – May 2021. The results of this research show that human resource skills, community involvement, and technology utilization have a positive and significant correlation to Village Financial Governance Responsibility, while supervision has a negative and significant correlation to Village Financial Governance Responsibility. The contribution of this research is that the existence of human resource skills, community involvement, supervision, and utilization of technology can strengthen the responsibility of village financial governance throughout Indonesia, especially in villages located in the village of Brand District.
Peran Moderasi Manajemen Risiko Perusahaan Terhadap Hubungan Antara Aktivitas Pendanaan Eksternal Dengan Manajemen Laba Bayu Fajar Rianto; Faisal Faisal
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.24060

Abstract

This study examines the relationship between a company's external financing activity and earnings management and enterprise risk management as moderation variable. The sample of the study was 271 companies listed in the Bloomberg database in 2018. The results of this study show that: First, external financing activities of both debt and equity are positively associated with accrual earnings management and real activity earnings management. Second, enterprise risk management has a significant influence on the relationship between external funding activities and earnings management. The results of this study make a significant contribution to stakeholders to strength managers to augment the company's risk management functions in an effort to prevent earnings management practices.
Mampukah Kebijakan Deviden Sebagai Variabel Intervening? Eny Maryanti; Ruci Arizanda Rahayu; Saniyah Kholidiyah
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.22290

Abstract

This study aims to examine the effect of Profitability, Leverage, and Ownership Structure on Firm Value with Dividend Policy as Intervening Variables. This research method uses a quantitative research method with secondary data sources in the form of financial reports and annual reports of Food and Beverage Companies listed on the IDX for 2017-2020. Sample selection was carried out using the purposive sampling method and 13 sample companies that met the criteria. The data analysis technique in this study used Eviews 12. The research results show that (1) Profitability has an effect on Dividend Policy (2) Leverage has no effect on Dividend Policy (3) Ownership Structure has no effect on Dividend Policy (4) Profitability has an effect on Firm Value (5) Leverage has no effect on Firm Value ( 6) Dividend Policy has an effect on Firm Value (7) Ownership Structure has no effect on Firm Value (8) Dividend Policy is able to mediate the influence of Profitability on Firm Value (9) Dividend Policy is not able to mediate the influence of Leverage on Firm Value (10) Dividend Policy has no effect mediate the effect of Ownership Structure on Firm Value. Dividend policy can increase or decrease the value of the company when profitability is high or not. Dividend policy cannot increase or decrease the value of the company when leverage and ownership structure are high or not. This empirical study contributes to practice in companies in making policies and becomes a reference for investors in making investment decisions.
Mengintegrasikan Etika Islam Dalam Dilema Etis Dan Pendidikan Akuntansi Elsa Amalia; Laksita Sela Srimaya
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.22345

Abstract

This study aims to integrate Islamic ethics in ethical dilemmas and accounting education in order to help accountants to behave ethically based on Islamic guidelines and eventually decrease the desire to behave fraudulently and monopolize financial statements. This study utilizes a qualitative research by applying literature study methods according to the library research method book. This study uses data, which is articles related to the topics discussed taken from accounting journals. The results of the study show that there is a need to reform the current accounting rules to harmonize the ethical thinking of accountants. Furthermore, the integration of Islamic ethics in ethical dilemmas and accounting education is crucial, so that accounting students in University become more aware of ethical behavior. Finally, the integrity of Islamic ethics as outlined in professional education and training programs is able to instill a good ethical mentality from the accountants, so as to provide them in facing ethical dilemmas.
Islamicity Performance Index Dan Islamic Social Reporting Terhadap Kinerja Perbankan Syariah Di Indonesia Pasca Covid-19 Cahaya Fitriana Dewi Amala; Malihatin; Citra Amanda; Ely Windarti Hastuti
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.22886

Abstract

Islamic banking is an institution that works to carry out company activities in accordance with sharia principles. Islamic banking needs to measure financial performance in the post-covid-19 period. The ratios that can be used to measure financial performance are Islamicity Performance Index and Islamic Social Reporting. This study aims to analyze the effect of the Islamicity Performance Index and Islamic Social Reporting on the financial performance of Islamic banking in Indonesia after COVID-19. This type of research is quantitative. The sample used is in 2020-2021 totaling 11 samples. The data analysis technique used is panel data regression analysis which is processed using the Eviews 12 program. The results of this study indicate that the Islamicity Performance Index and Islamic Social Reporting shows that there is a significant effect on Financial Performance.
Does Institutional Ownership Moderate the Relationship Between the Board of Directors and Risk Disclosure? Dhea Vania Dominique Pijoh; Bima Cinintya Pratama; Hadi Pramono; Ira Hapsari
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.23071

Abstract

The purpose of this study is to dissect the ways in which institutional ownership, the number of years a board has been in operation, and the representation of women on the board each influence the strength of the association between risk disclosure and other parameters. Purposive sampling was utilized to collect data from commercial banks registered with OJK between 2017 and 2021. From 41 different locations, 205 samples were taken. To test their hypothesis, the researchers used a panel data regression model. Several different types of descriptive and inferential statistics tests were utilized in this investigation, including but not limited to likelihood, Breusch-Pagan, and Hausman tests, as well as tests for heteroscedasticity and autocorrelation. We utilize the fixed effect model to analyze the correlation between the variables in Regression Models 1 and 2 based on the results of the aforementioned three preliminary tests for the panel data regression model. According to the data, the presence of female board members has no influence on risk disclosure, but the length of time a board has been in existence and institutional ownership both positively increase risk disclosure. Risk disclosure is linked to board tenure and gender parity, although it is unclear how much of an effect institutional ownership characteristics have on this correlation. The study's goal is to clarify the role that shareholders play on corporate boards. To better use shareholder responsibilities, especially institutional ownership, by companies.
Menuju Sustainability: Apakah Lingkungan, Sosial dan Tata Kelola berdampak pada Kinerja Keuangan? Intan Novia Astuti; Sisca Mediyanti; Eliana Eliana; Ainul Ridha
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.23017

Abstract

This study aims to assess the impact of Sustainability (sustainability) consisting of environmental, social and governance on the company's financial performance as measured by ROA and ROCE. This research uses a quantitative approach to manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. A total of 13 companies were selected using the purposive sampling method, so that 65 sample data were obtained. The analysis method used in this study is a regression analysis of panel data. The results showed that environmental disclosure did not have an effect on ROA but environmental disclosure had a positive but not significant effect on ROCE. Social disclosure has a positive and significant effect on ROA. Social disclosure has no effect on ROCE. Governance disclosure has a positive and significant effect on ROA but governance disclosure has no effect on ROCE. High environmental disclosures will degrade the company's financial performance. Creating good environmental sustainability requires high costs and modern technology that will reduce the company's profits. Increasing corporate social disclosure, the company's financial performance will also increase. Disclosure of good corporate governance will lead to the achievement of good CSR outcomes so that it will contribute to good financial performance.
Competence, Professionalism, Audit Experience and Auditor's Ability In Detecting Fraud Agung Prasetyo Nugroho Wicaksono
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.24306

Abstract

This study aims to examine the effect of competence, professionalism, and audit experience on the auditor's ability to detect fraud. This type of quantitative research with respondents are inspectors and auditors at the Inspectorate of Batu City. Determination of the number of samples is done by non-probability sampling method with purposive sampling technique. The data in the study used primary data taken directly to the respondents through a given questionnaire. The research data were analyzed using the outer model and inner model tests with the help of the Smart Partial Least Square (PLS) version 3.3.9_64bit software program. The results obtained in this study are competence has a positive and significant effect on the auditor's ability to detect fraud, professionalism has a positive and significant effect on the auditor's ability to detect fraud and audit experience has a positive and insignificant effect on the auditor's ability to detect fraud. Future research is expected to add independent variables from external factors that can affect the auditor's ability to detect fraud such as red flags, workload, and time pressure to obtain valid data.
Corporate Social Responsibility dan Ketahanan Perusahaan Dalam Menghadapi Pandemik di Asia Tenggara Asniati Bahari
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.21994

Abstract

This study aims to find empirical evidence regarding the influence of CSR on corporate resilience in facing the COVID-19 pandemic in Southeast Asia during the first and second waves of the pandemic. The independent variable in this research is the company's CSR which consists of economic, environmental and social disclosures, while the dependent variable is company resilience. There were 175 companies as research samples in the first wave and 176 in the second wave. Data is obtained from sustainability reports and annual reports published by each company through its official website. Using SmartPLS 3.3.9, it was found that, both in the first and second waves of COVID-19, overall CSR had a positive effect on corporate resilience. In the first wave, disclosure of economic topics had a positive effect on corporate resilience, but disclosure of environmental and social topics had a negative effect. In the second wave, disclosure of social topics had a positive effect on corporate resilience, but disclosure of economic and environmental topics had a negative effect. The implications of this research show that companies need to disclose their business continuity activities during a pandemic to increase corporate resilience. With the longer the pandemic lasts, social activities are more important than economic and environmental activities. The results of this study can enrich knowledge in the field of sustainability accounting which is useful for company management in managing corporate sustainability and also for investors in choosing their investment objects.

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