cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dwi Irawan
Contact Email
irawan@umm.ac.id
Phone
-
Journal Mail Official
irawan@umm.ac.id
Editorial Address
Jl. Raya Tlogomas No. 246 Malang
Location
Kota malang,
Jawa timur
INDONESIA
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
 5   6   7   8   9 
Dampak Self Efficacy, Moral Intention Dan Budaya Etis Organisasi Terhadap Whistleblowing Intention Hidayatul Khusnah; Rimatul Jannah
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.15385

Abstract

The purpose of this study was to investigate the influence of Self Efficacy, Moral Intention and Organizational Ethical Culture on Whistleblowing Intention. The data used in this study are primary data obtained through distributing questionnaires to respondents, namely external auditors who work in public accounting firms in Surabaya. The sampling method uses non-probability sampling with saturated sampling technique. The sample consists of 33 external auditors who work in the Public Accounting Firm in Surabaya. The analytical tool used to test the hypothesis is multiple linear regression analysis. The results showed that self-efficacy, moral intention, and organizational culture simultaneously had a positive effect on whistleblowing intention. Self-efficacy and moral intention partially do not affect whistleblowing intention, while organizational ethical culture partially has a positive effect on whistleblowing intention.
Pengaruh Corporate Governance Terhadap Hubungan Keterlibatan Dewan Di Bidang Politik Dan Manajemen Laba Yeasy Darmayanti; Dandes Rifa; Irna Khairia
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.16659

Abstract

This study aims to analyze the effect of corporate governance on the relationship between board involvement in politics and earnings management in manufacturing companies on the Indonesia Stock Exchange. This study used 63 manufacturing companies which were selected using purposive sampling method. The data analysis method used is multiple regression which is processed through the help of the SPSS program. Based on the results of hypothesis testing, it was found that the board of commissioners involved in politics had a significant positive effect on earnings management. Meanwhile, the board of directors with political connections and corporate governance individually has a significant negative effect on earnings management. In the results of hypothesis testing, it is also found that the board of commissioners and the board of directors who have political connections have a significant effect on earnings management with corporate governance as a moderating variable in manufacturing companies on the Indonesia Stock Exchange. The results of this study found that the implementation of corporate governance will have a different impact on the relationship between the board of commissioners and the board of directors on earnings management. In the relationship between the board of commissioners and earnings management, corporate governance is able to weaken earnings management activities. Meanwhile, in the relationship between the board of directors and earnings management, corporate governance can strengthen earnings management activities.
Menguak Penilaian Tingkat Kesehatan Koperasi Wanita Riko Agus Pramono; Driana Leniwati
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.17854

Abstract

The purpose of this study is to found see how healthy the Teratai Women Cooperative in Merjoyo Village, Purwoasri District, Kediri Regency. The aspects of capital, productive asset quality, management, efficiency, liquidity, independence and growth, as well as the cooperative's identity, are used to assess cooperatives, as per the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and medium enterprises of the Republic of Indonesia Number 6 of 2016. This sort of research combines qualitative descriptive research with secondary data gathered from management accountability reports presented at Annual Member Meetings, specifically the cooperative financial accounts for 2018-2020. The results of the analysis show that the Teratai Women's Cooperative's health level rating in 2018-2020 had an average final score of 56.18, indicating that the predicate is under supervision.
The Effect Of Ownership Structure On The Performance Of Intellectual Capital Astian Yosi Meilani; Siti Nur Azizah; Hadi Pramono; Bima Cinintya Pratama
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.17897

Abstract

This study aims to show empirical evidence of the effect of managerial ownership, institutional ownership, foreign ownership and government ownership on intellectual capital performance as the dependent variable. This study relates the influence between these variables by expanding the concept and understanding of Resource-Based Theory, Agency Theory and Stakeholder Theory. The sample in this study is the mining sector companies listed on the Indonesia Stock Exchange in 2016-2019 using purposive sampling technique, namely selecting samples with certain criteria to get more valid results. The data analysis technique used is the classical assumption test, then the results are analyzed using multiple regression analysis to prove the influence between variables by utilizing an accurate SPSS application. The results of this study indicate that institutional ownership and foreign ownership have a positive effect on intellectual capital performance in mining companies, while managerial ownership and government ownership do not show any effect on intellectual capital performance in mining companies in Indonesia. This research contributes to the theory and practice of companies in the conduct of business. However, this study has not been able to prove the influence of managerial and government ownership on intellectual capital performance, so that further research can consider other corporate sectors whose managerial and government ownership is quite dominant.
Pengaruh Corporate Social Responsibility (CSR) Dan Good Corporate Governance (GCG) Terhadap Tax Avoidance Setu Setyawan
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.17992

Abstract

This study aims to test the influence of corporate social responsibility (CSR) and good corporate governance (GCG) on tax avoidance. The population in this study was a CGPI-winning company registered with IICG in 2018. The samples selected for use in the study were 15 companies that met the sample criteria. The study was analyzed using partial last square analysis (PLS). The results showed that CSR has a negative influence on tax avoidance. The higher the csr disclosure rate made by the company, the lower the value of CETR which means the level of tax avoidance is high. Meanwhile, good corporate governance has a significant positive influence on tax avoidance. This shows that good corporate governance then corporate tax avoidance will decrease, and the company will be able to run its business in accordance with applicable business regulations including fiscal regulations. This research is potentially relevant to academia, and management. This research provides empirical insight into two major concepts: agency and stakeholder theory issues in tax avoidance schemes.
Kualitas Audit, Profitabilitas, Leverage Dan Struktur Kepemilikan Terhadap Opini Audit Going Concern Ahmad Juanda; Thomas Fernandez Lamury
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.17993

Abstract

This research is aimed to find empirical evidence of the effect of audit quality, profitability, leverage and ownership structure on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 – 2019. The population of this study is 187 listed manufacturing companies. on the Indonesia Stock Exchange in 2017 – 2019. Using purposive sampling, the sample from this study became 100 manufacturing companies with sample criteria: manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2019 with complete data and no losses during the period study. This research method uses a quantitative approach with data analyzed using logistic regression. The results obtained are that Audit Quality and Leverage partially have a significant effect on Going Concern Audit Opinions in manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2019. Profitability and Ownership Structure partially have no effect on Going Concern Audit Opinions in listed manufacturing companies. on the Indonesia Stock Exchange in 2017 – 2019. Audit Quality, Profitability, Leverage, Ownership Structure simultaneously affect the Going Concern Audit Opinion in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2019.
Analisis Penggunaan Metode Pembelajaran Resitasi Pada Mahasiswa Akuntansi Marlina Magdalena
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.18002

Abstract

This study aims to determine the effect of applying the recitation method on the learning outcomes of Introduction to Accounting 2. The subjects in this study were Semester 2 students of the Accounting Department. This type of research is an experimental study with a nonequivalent control group design. Data analysis in this study used the one way ANOVA test. The results of this study indicate that the average value of student learning outcomes given the application of the recitation learning method is not significantly different from the application of the lecture learning method but still can improve student learning outcomes so that it can be used as a learning method in accounting.
Analisis Perbandingan Kinerja Keuangan Bank Aceh Sebelum dan Sesudah Konversi Syariah Budianto Budianto; Dara Angreka Soufyan
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.18124

Abstract

This study aims to compare the financial performance before and after the conversion from conventional to sharia systems at PT. Aceh Sharia Bank. Measurement of financial performance using the RGEC (Risk Profile, GCG, Earnings, Capital) method, where, Risk Profile is measured by the ratio of Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR), GCG is measured using a composite rating, Earnings using Return On Assets (ROA) and Return On Equity (ROE), while Capital is measured by the Capital Adequacy Ratio (CAR). The observations in this study used published financial statements for the three-year period before conversion (2013-2015) and three years after conversion (2016-2018). Testing the data analysis used the Paired Sample T-Test on a paired sample, while the data normality test used Shapiro-Wilk and Wilcoxon. Based on the results of analysis and testing, it is concluded that there are differences in financial performance before and after conversion as measured by the ratio of NPF and ROA. Meanwhile, the financial performance as measured by the ratio of FDR, ROE, CAR and GCG did not show significant differences.
Analisis Pengaruh Tata Kelola Perusahaan Dan Struktur Modal Terhadap Kinerja Perusahaan Supriyanto Supriyanto; Jhoni Hendri
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.18181

Abstract

This paper aims to examine the company's performance problems as measured by book or market value by analyzing the proportion of executive directors, proportion of independent directors, board size, female directors, audit committee meetings, institutional investors, and the company's capital structure. This study uses the company's assets and capital as control variables. The paper object consists of 382 companies excluding the financial sector listed on the Indonesia Stock Exchange from 2016 to 2020. The study used purposive sampling techniques in collecting the research data. Data is processed using multiple regression methods with SPSS and Eviews statistical applications. The results showed that executive directors, independent directors, female directors, audit committee meetings, and institutional investors had no significant effect on ROA or Tobin's Q. While the board size proved to have a significantly positive relationship to Tobin's Q but not significantly related to ROA. On the other hand, the capital structure proved to be significantly negatively associated with ROA but significantly positively related to Tobin's Q.
Tanggung Jawab Sosial Dan Risiko Sistematis: Efek Moderasi Dari Fleksibilitas Keuangan Dan Investasi Penelitian Dan Pengembangan Anita Anita; Lisa Lim
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.18188

Abstract

The study is conducted with the aim of examining the effect of corporate social responsibility on systematic risk in companies listed on the IDX for the period of 2016-2020. This study adds financial flexibility and research and development investment as moderators which are still remain unexplored in Indonesia. This research is expected to be able to make investors consider social responsibility as a factor in making investment decisions. The data taken are stock prices, annual reports and sustainability reports which are secondary data. Data collection using purposive sampling method with certain criteria so that the number of samples in this study amounted to 43 companies. In testing the hypothesis using panel data regression analysis techniques with eviews. The results of the regression analysis show that the existence of corporate social responsibility has a significant positive effect on systematic risk. The moderating variable of financial flexibility does not affect the relationship between CSR and systematic risk. Then the research and development investment variables weaken the relationship between CSR and systematic risk. Therefore, management is expected to pay attention to R&D investment in making CSR policies. This study explains that R&D investment is one of the important roles in company sustainability.

Page 7 of 20 | Total Record : 193

 5   6   7   8   9 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol. 8 No. 1 (2025): Jurnal Akademi Akuntansi (JAA) Vol. 7 No. 4 (2024): Jurnal Akademi Akuntansi (JAA) Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA) Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA) Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA) Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA) Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA) Vol. 6 No. 2 (2023): Jurnal Akademi Akuntansi (JAA) Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA) Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA) Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA) Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA) Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA) Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA) Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA) Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA) Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA) Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA) Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA) Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA) More Issue