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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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Do Institutional and Public Ownership Limit Classification Shifting in Indications of Financial Statement Manipulation? Zahrina Ghassani Amalina; Abdul Rohman
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.33028

Abstract

Purpose: This study aims to investigate the role of institutional ownership and public ownership in reducing  financial statement manipulation reports using the classification shifting method. Methodology/approach: This study uses a quantitative method and collects data from IDX and Bloomberg. Using purposive sampling Comapanies listed as 100 Compas Index during 2022 this study employs 98 companies as research sample. Data are then analysed using regression Warp-PLS 8.0. Findings: The result indicate that institutional ownership and public ownership significantly reduce financial statement manipulation utilising classification shifting method of the companies. Practical and Theoretical contribution/Originality: This research is expected to contribute in providing additional insights both theoretically and practically for policy makers and companies for an increase in more careful supervision to minimize the practice of classification shifting in financial statement manipulation. Research Limitation: The limitation of this research is the scope of the research which only looks at companies included in the Kompas 100 Index in 2022, which is a small representation of all companies listed on the Indonesia Stock Exchange.
Optimalisasi Akuntabilitas dan Transparansi: Pendekatan Islam pada Pedoman Asistensi Keuangan Desa Sikapas Ardilla Nasution; Nurwani Nurwani; Laylan Syafina
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.33059

Abstract

Purpose: The objective of this study is to evaluate the implementation of financial accounting assistance guidelines in Sikapas Village within the context of Islamic perspectives on transparency and accountability of village funds. Methodology/approach: This research is qualitative, utilizing primary data obtained through observations and interviews with various stakeholders in Sikapas Village, including the village treasurer, village head, secretary, and three other community members. Findings: The conclusion of the research shows that the financial assistance guidelines in Sikapas Village have not been fully implemented. This can be seen from the lack of understanding among village officials in applying the assistance guidelines, leading to delays in financial reporting. Additionally, village officials should possess four qualities of good leadership: siddiq, amanah, tabligh, and fatanah. Practical and Theoretical contribution/Originality: This research contributes to the literature in accounting, particularly in public sector accounting regarding transparency of village funds. Research Limitation: The researcher faced challenges in gathering data on accountability and transparency of financial reports in the remote village under study due to limited online publications, especially regarding total assets, income, and annual expenditures. Additionally, difficulties in obtaining reports on Village Budgets (APBD), information on Infrastructure Development Cost Estimates (RAB), and related data were also limitations in this study.  
“Wavering Conviction”: Interaksi Moral Approbation dan Group Cohesion dalam Konteks Whistleblowing Mahasiswa Rifki Aprillah Saleh; Tito IM. Rahman Hakim; Prasetyono Prasetyono
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.33135

Abstract

Purpose: This study aims to provide empirical evidence regarding the effect of anger and moral approbation on whistleblowing intention with microsocial ethical environment and group cohesion as moderating variables. Methodology/approach: This paper is an empirical study that delves into behavioral patterns of accounting students from public universities in Madura regarding their intentions to blow the whistle. By using incidental sampling, this study obtains 164 responses. WarpPLS 4.0 is employed to run and test the hypotheses. Findings: From testing four different models, we find that moral approbation and anger significantly promote whistleblowing among students. However, we find no significant relationship for interaction between anger and moral approbation with microsocial ethical environment on whistleblowing intentions. Further, we find the interaction between group cohesion and moral approbation reduces the student’s willingness to report fraud in cases when they have strong self-interest and discretionary grading policy.     Practical and Theoretical contribution/Originality: Our findings suggest that public universities in Madura need to take into account the closeness of potential whistleblowers with fraud perpetrators even more in the context of students with low self-interest when developing and implementing whistleblowing systems. These findings suggest the wavering state of students’ convictions of fraud done by their peers. Research Limitation: The results of this study need to be interpreted carefully due to the dominance of small observations in our sample. Our study obtained 164 responses that can be considered sufficient by the analytical tools. However, these numbers are inadequate to generalize our findings, especially when our scope is only three public universities in Madura.
Pengaruh Transparansi dan Akuntabilitas Pengelolaan Dana Infaq terhadap Minat Masyarakat Berinfaq Binti Tasmiah; Dewi Febriani
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.33220

Abstract

Purpose: This study aims to analyze the effect of transparency and accountability in the management of infaq funds on public interest in donating at the Hurriyah Adlin Mosque. Methodology/Approach: The research method used in this research is a survey with data collection techniques using a questionnaire distributed to 350 respondents. The data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS). Findings: The results showed that transparency and accountability have a significant positive effect on public interest in making infaq at the mosque. This means that the higher the level of transparency and accountability in the management of infaq funds, the higher the public interest in making infaq. Practical and Theoretical Contributions/Originality: This research contributes to an understanding of the importance of transparency and accountability in increasing community participation in infaq activities at the mosque. The results of this study are expected to help public interest in infaq with the openness and accountability of the mosque infaq fund managers. Research Limitation: The limitation in this study is the absence of assistance in filling out the questionnaire, especially those conducted through Google Form. This can lead to misunderstandings or incorrect interpretations of the questions or instrument items presented to respondents.  
Apakah Kualitas Audit Memediasi Ukuran Perusahaan dan Audit Fee terhadap Opini Audit Going Concern ? Eliza Virginia; Rosidi Rosidi; Zaki Baridwan
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.33544

Abstract

Purpose: This study aims to determine the effect of company size and audit fees on going concern with audit quality as a mediating variable. Methodology/approach: The data used in this study came from questionnaires distributed at KAP Big Ten. The test used in this study is PLS. Findings: The results showed that (1) company size has a negative effect on going concern; (2) audit fee has a positive effect on going concern; (3) audit quality has a positiveffect on going concern; (4) company size has no effect on audit quality; (5) audit fee has a positive effect on audit quality; (6) company size has a negative effect on going concern opinion mediated by audit quality; (7) audit fee has a positive effect on going concern opinion mediated by audit quality. Practical and Theoretical contribution/Originality: This research can provide practical guidance for management in obtaining and providing additional information that needs to be disclosed when a company is at risk of facing issues regarding the continuity of its operations. For auditors, this research can offer guidance in evaluating policies or performance to maintain and improve the quality of services provided. Furthermore, this research can explain existing theories within the research phenomenon, namely decision-making theory (Simon, 1993) and DeAngelo's quality theory (1981), and provide empirical evidence regarding several factors that affect going concern. Research Limitation: The limitation of this research lies in the low participation rate of respondents in filling out the questionnaires sent. The level of busyness, especially among auditors, is the main obstacle that causes the low response rate to the questionnaires.
Apakah Integritas Memodersi Kecerdasan Emosional, Kompetensi dan Independensi terhadap Kualitas Audit? Yulia Monica Ristanti; Sutrisno Sutrisno; Sari Atmini
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.33640

Abstract

Purpose: This study aims to analyze the influence of emotional quotient, competence, and independence, by involving auditor integrity as a moderating influence on audit quality. Methodology/approach: The population in this study consists of all levels of auditors working in Public Accounting Firms in the cities of Malang and Surabaya. Sampling was conducted using a non-probability method with purposive sampling technique. The number of samples obtained was 98 respondents. This study used primary data collected through questionnaire distribution. Data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) with the assistance of SmartPLS version 4. Findings: The results of this study indicate that auditor competence and independence have a positive effect on audit quality. Meanwhile, the auditor's emotional quotient does not affect on audit quality. Auditor integrity as a moderating in this study can strengthen the relationship between emotional quotient, competence, and independence on audit quality among auditors in the cities of Malang and Surabaya. Practical and Theoretical contribution/Originality: This study can provide practical guidelines for auditors in Public Accounting Firms in evaluating policies or performance that can be done to maintain and enhance the quality of their audit results, as well as to maintain public trust. Thus, through continuous improvement in audit quality, clients can make informed decisions based on reliable, trustworthy financial reports produced by auditors. Additionally, this research can explain existing theories into a phenomenon, namely Heider's attribution theory (1958) and Jensen and Meckling's agency theory (1976), and provide empirical evidence regarding factors influencing audit quality. Research Limitation: This study utilized a Google Form link to distribute questionnaires to respondents who were inaccessible. This resulted in less direct knowledge of to whom the questionnaire was distributed and how many questionnaires were distributed.
Dapatkah Investasi Teknologi Informasi Memoderasi Keberagaman Gender Dewan dan Konservatisme Akuntansi? Irvan Nurdin Aziz; Indira Januarti
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.33903

Abstract

Purpose: This research aims to examine the influence of board gender diversity on accounting conservatism and technology information investment as moderating variables. Methodology/approach: This research is a quantitative study. The population in this research is the banking sector industry for the period 2020-2022. Purposive sampling technique was applied, resulting in a final sample of 40 companies or 120 observation data. The data was sourced from annual reports accessible through the official website of the Indonesia Stock Exchange (BEI). The data were analyzed through moderation effect tests by Eviews 9.0. Findings: The gender diversity on the board of directors and investment in information technology have a positive impact on accounting conservatism. Additionally, investment in information technology can moderate the relationship between gender diversity on the board and accounting conservatism by altering the direction of their relationship. Practical and Theoretical contribution/ Originality: Theoretically, the research findings contribute to accounting literature. Practically, it suggests that banking companies pay attention to gender composition when designing accounting policies and technology investment strategies. Research Limitation: This study discusses diversity solely in terms of gender, yet there are many other dimensions of diversity that future research could explore, such as ethnicity, age, educational background, and professional expertise.
Apakah Kualitas Audit Memperlemah Multinasionalitas dan Suaka Pajak dengan Penghindaran Pajak? Benita Minggus Igakartika; Eko Ganis Sukoharsono; Mohamad Khoiru Rusydi
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.34359

Abstract

Purpose: This research aims to analyze the impact of multinationality and tax havens, with audit quality serving as a moderating variable. Methodology/approach: The population of this study consists of companies listed on the IDX80 index. Sample selection was conducted using purposive sampling methods, resulting in 215 observations. This research utilizes secondary data, which was analyzed using SPSS software. Findings: The findings indicate that both multinationality and tax havens positively influence tax avoidance. Audit quality is capable of mitigating the effect of multinationality and tax havens on tax avoidance. High-quality auditors can prevent tax avoidance practices in multinational companies and those utilizing tax havens through rigorous oversight and transparent financial reporting. Practical and Theoretical contribution/Originality: This study contributes to the existing theoretical framework by elucidating Jensen and Meckling's agency theory (1976) within the context of the observed phenomena. It also provides practical guidance for multinational corporations and tax haven users on how to reduce tax avoidance practices. Research Limitation: The independent variables used in this study do not fully explain tax avoidance behavior. Future researchers are encouraged to explore and incorporate other variables that may influence tax avoidance.
Tax Avoidance and Firm Performance: Empirical Evidence of Benefits and Risks of Company Tax Planning Prinintha Nanda Soemarsono; Bani Alkausar; Wahyu Firmandani; Yanuar Nugroho; Heru Tjaraka
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.34574

Abstract

Purpose: This study provides empirical evidence on how a company's efforts to avoid paying taxes through its tax planning strategy affect its performance. Methodology/approach: This study is explanatory research and uses samples of the companies listed in the Indonesia Stock Exchange (IDX) during the period 2015 to 2022 using a purposive sampling method. The analytical method used is the regression equation. Findings: The findings suggest that company carries out tax avoidance to streamline corporate tax payments to improve the company's financial performance. The company's actions in tax avoidance efforts have been proven to provide additional benefits for the company through the addition of cash flow. Practical and Theoretical contribution/Originality: This research contributes to theory and practice. First, this study provides empirical evidence of the agency theory regarding the efforts of company managers to meet investors' expectations through corporate tax planning strategies to maximize company’s financial performance. Second, this study guides companies in their efforts to implement tax planning, which positively impacts company performance by increasing company profits. Research Limitation: For further research, external factors that affect the company's financial performance can be added, such as political connections.
Gender Diversity in Leadership: Its Impact on Transfer Pricing and Tax Avoidance in Multinational Companies Tasyahadul Fadlatil Laili; Heru Tjaraka
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.34785

Abstract

Purpose: This research aims to demonstrate the influence of transfer pricing on tax avoidance, with Board Gender Diversity as a moderating variable, in multinational companies listed on the Indonesia Stock Exchange (BEI). Methodology/approach: This research adopts a quantitative approach, employing purposive sampling with a total of 425 observations during the period 2017-2022. The data analysis technique utilized is Moderated Regression Analysis (MRA) conducted using SPSS Statistics 25 software. Findings: The research findings indicate that transfer pricing has a positive influence on tax avoidance, and Board Gender Diversity (BGD) weakens the relationship between multinationality and tax avoidance. Meanwhile, the control variables ROA and leverage positively influence tax avoidance. Practical and Theoretical contribution/Originality: This study aims to provide insights to the Directorate General of Taxation as a reference for assessing tax avoidance behaviors conducted by MNCs to prevent fraudulent taxation practices. Research Limitation: The limitations of this study include incomplete data, as some companies did not provide full access to their annual reports to the public, and some only made the latest reports available on their websites. Additionally, many companies that incurred losses were excluded from the sample. Another limitation of this study is the low adjusted R-squared value, which resulted from the selection of objects and the study period.

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