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INDONESIA
Jurnal Akuntansi
Published by Universitas Tarumanagara
ISSN : 14103591     EISSN : 25498800     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 22 No. 3 (2018): September 2018" : 10 Documents clear
Corporate Environmental Responsibility: An Effort To Develop A Green Accounting Model M. Wahyuddin Abdullah; Andi Yuliana
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.390

Abstract

This study aims to detail environmental costs based on the relevance and accuracy of the information, and formulate a green accounting reporting model based on the characteristics of the company. Qualitative research uses a constructivism critical approach with PT Semen Tonasa in South Sulawesi as an analysis unit. Data collection is done by interview techniques and other secondary data support. The results showed that the company classifies environmental costs based on its activities and does not specify environmental costs, so the information is hidden and managers have difficulty controlling environmental costs. Environmental related costs are classified into environmental prevention costs, environmental detection costs, internal environmental failure costs, external environmental failure costs, and research and development costs. Presentation of environmental costs and disclosure of environmental activities contribute to maximum environmental performance. The formulation of the green accounting model is the fulfillment of environmental responsibility and the realization of accountability to stakeholders.
The Effect Of Audit Committee Financial Expertise And Relative Status On Earnings Management: Case Of Indonesia Delfita Siagian; Sylvia Veronica Siregar
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.391

Abstract

The aim of this research is to examine the effect of audit committee financialexpertise (measured by audit committee experience in accounting, supervision, andfinancial)and audit committee status (relative to management) on earnings management.Our samples consist of 384 observations in Indonesia Stock Exchange for the year 2012-2014. The result of this research shows that audit commite financial expertise has nosignificant effect on earnings management. However, we find evidence that auditcommittee financial expertise haspositive effect on income decreasing accruals. Thisfinding indicates that audit committee may perceived that conservatism is one of themechanism to restrict management opportunistic behavior. We do not find significantevidence of the joint effect of audit committee status and audit committeee expertise onearnings management.
Quality Of Disclosure And Corporate Social Responsibility Reporting Practices In Indonesia Eza Gusti Anugerah; Erwin Saraswati; Wuryan Andayani
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.392

Abstract

This research aims to analyze the influence of corporate social responsibility (CSR) reporting practices on CSR disclosure quality in Indonesia. This research used a sample of 103 companies across industries (except for natural resource companies) listed on Indonesian Stock Exchange from 2014 to 2016. This research found thatthe voluntary practice of stand-alone report, assurance and reporting guideline does not enhance the quality of disclosure.This practices tend to be usedas symbolic approach to fulfillcompanies legitimacy. This symbolic approach has the meaning that the companieswhich voluntarily disclose theirCSR information, merely aiming a positive impression from their stakeholders.Companies tend to disclose CSR information by diluting the relevant CSR information with unnecessary information to build their desired images.
Whistle-blowing Intention: The Effects of Moral Intensity, Organizational and Professional Commitment Dekar Urumsah; Briyan Efflin Syahputra; Aditya Pandu Wicaksono
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.393

Abstract

This research aimed to investigate the effects of moral intensity, organizational and professional commitment on whistle-blowing intention. This research employed quantitive approach using survey method by distributing questionnaries to the participants. The participants were government employees working in the province of DIY (Daerah Istimewa Yogyakarta), Indonesia. The total number of the respondents in this research was 160. The statistical test in this research was assisted with smartPLS. This research result has found that moral intensity and professional commitment significantly gave positive influence on whistle-blowing intention. However, organization commitment did not significantly influence the whistle-blowing intention.
The Importance of Sustainability Reports In Non-Financial Companies Caturida. M. Doktoralina; Dewi Anggraini; Safira Safira; Shinta Melzatia; Salimah Yahaya
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.394

Abstract

The sustainability report (SR) has become a necessity for companies. Its role is crucial for the development of a company because it includes both social and environmental aspects. However, there are still companies that have not properly conducted sustainability report disclosures (SRDs). Therefore, this study aims to examine the effects of profitability, leverage and liquidity on SRDs. In particular, we explore the implications of regulations that require the disclosure of environmental and social information in non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The sample in this study was 65 from 13 companies that met the criteria, and the study utilised the purposive sampling method. The study results found that first, profitability proxied by return on assets (ROA) did not significantly influence SRDs. Second, leverage proxied by debt to assets ratio (DAR) has a significant negative effect on SRDs, and third, the liquidity proxied by the current ratio (CR) has a significant negative effect on SRDs. The results of this study are expected to increase knowledge for readers, especially investors, so they can pay better attention to a company's social and environmental activities when investing.
Fraud Procurement Of Goods And Services A Perspective Of The Theory Of Planned Behavior Kharisma Nugraha Putra; Iwan Triyuwono; Lilik Purwanti
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.395

Abstract

This research adopted the theory of planned behavior to examine the factors affecting the intentions fraudulent procurement  of goods and services. The purpose of this research are to examine the effect of attitude toward behavior, subjective norm, and perceived behavioral control on the intentions fraudulent procurement of goods and services. The sample in this study are working group of procurement services units at each city/regency goverment in south borneo.  The method of data collection is survey using questionnary as instrument of the research. The ammount of the sample was 316. The data was analysed using Structural Equation Modelling-Partial least square (SEM-PLS) with WarpPLS 6.0. The result of research finds attitude toward behavior, subjective norm, and perceived behavioral control has a positive effect on the intentions fraudulent procurement of goods and services.
Institutional Ownership, Characteristics Of The Audit Committee And Information Power Earnings I Nyoman Wijana Asmara Putra; Ni Made Dwi Ratnadi
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.396

Abstract

The objective of this research to test the effect of institusional ownership and committee audit characteristic on the informativeness of earnings. Especially this research to test the non-banking institusional ownership, banking institusional ownership, independent commissioner as the member of audit committee, competence a member audit commitee in accounting and financial, and frequency of meeting held by audit committee. The data is taken from secondary sourced from the Indonesian Stock Exchange. Data were analyzed using multiple regression. The result indicates that, the non-banking institutional ownership, and shareholding by banks positive effect on the informativeness of earnings. Competence audit committee members in the fields of accounting and finance, and frequency of meetings held positive effect on informativeness of earnings. However, the proportion of independent directors on the audit committee does not affect to the earnings informativeness.
The Influence Of Time Budget Pressure And Dysfunctional Behavior To Audit Quality At Bawasda In Gorontalo Province Rio Monoarfa; Hais Dama
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.397

Abstract

Abstract: This Study is aimed to find out: (1) the influence of time budget pressure and dysfunctional behavior to audit quality simultaneously, and (2) the influence of time budget pressure and dysfunctional behavior to audit quality partially. Population in this study are all auditors of Offices of BAWASDA in Gorontalo Province. The study has used a census method, whereas its data collection techniques were done through spreading and filling questionnaires and direct interviews. Hypotheses in this study have been tested using a path analysis. The results of the study have shown that time budget pressure and dysfunctional behavior have simultaneously and partially affected the audit quality.
Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank Rika Lidyah
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.398

Abstract

This research empirically tested the factors of fraud occurrence in sharia banks based on fraud triangle theory, which is motivation, opportunity and rationalization must be fulfilled for the occurrence of fraud. This research develops indicators as a proxy of motivation, opportunity and rationalization. Factors tested in this research is the Islamic Corporate Governance to fraud with the Islamicity Financial Performance Index as a mediator in sharia banks 2012-2016.This research using quantitative method with secondary data. Data are obtained from annual reports published by Islamic banks. The test is done by path analysis and processed using SPSS. The result of research shows that Islamic Corporate Governance has no effect to Islamicity Performance Index, Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) influence to Fraud, Islamic Corporate Governance has no effect to Fraud, and Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) does not mediate the influence of Islamic Corporate Governance to Fraud on Islamic Bank or it can be said that there is no mediation. This research shows that factors based on fraud triangle are effective for use in explaining fraud.
Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program Nanik Ermawati; Zaenal Afifi; Amin Kuncoro
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.399

Abstract

The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses. The population used is an individual taxpayer at KPP Pratama Pati. The sampling technique used was convenience sampling method. The test equipment used is the Structural Equation Model (SEM) approach using an alternative method of Partial Least Square (PLS). The results showed that 1). the perception of taxpayers regarding tax amnesty does not affect the willingness of taxpayers to follow tax amnesty, 2). Taxpayer perception regarding tax amnesty does not affect the awareness of taxpayers, 3). The perception of taxpayers regarding tax amnesty does not affect tax knowledge, 4). The awareness of taxpayers influences the willingness of taxpayers, following tax amnesty, 5). Knowledge of taxation does not affect the willingness of taxpayers to take tax amnesty.

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