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Jurnal Ilmiah Akuntansi Kesatuan
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 23377852     EISSN : 27213048     DOI : https://doi.org/10.37641/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI Kesatuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 944 Documents
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Analisis Determinasi Opini Audit Going Concern Alfan Harun; Wisnu Julianto; Retna Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.389

Abstract

This study is quantitative research to determine the influence of financial distress, debt default, audit tenure against going concern audit opinion. The data collected was secondary data by documentation and literature study. The population of this study is manufactur companies listed in Indonesia Stock Exchange during 2015 – 2018. The sample of this study is 272 chosen by simple random sampling method. The research used logistic regression analysis method. The results of this study showed that financial distress, debt default and audit tenure has no influence against going concern audit opinion. Keywords : Going Concern Audit Opinion, Financial Distress, Debt Default, Audit Tenure
Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Di Indonesia Fajar Ramadhan; Husnah Nur Laela Ermaya; Shinta Widyastuti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.390

Abstract

This study is a quantitative study that aims to determine the effect of the audit opinion, financial difficulties, company growth, public accounting firm size, and management changes on auditor turnover. This study uses data on annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The selection of sample criteria is done by purposive sampling technique with predetermined criteria and the data obtained amount to 552 sample data from 138 manufacturing companies and the value of Nagelkerke R square is 12.8%. The results of this study indicate that the size of a public accounting firm has a significant positive effect on auditor turnover, while audit opinions, financial difficulties, company growth, and management changes have no effect on auditor turnover. Keywords: audit opinion, financial difficulties, public accounting firm size, management change, auditor change.
The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality Kinanti Putri Nasuci; Retna Sari; Ratna Hindria Dyah Pita Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.391

Abstract

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018. The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation
The Effect Of Profesional Ethics, Time Budget Pressure, Professional Skepticsm On Audit Quality Monica Indah Krisdayanti; Ronny Andesto; Praptiningsih Praptiningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.392

Abstract

This study aims to examine the effect of professional ethics, time budget pressure, professional skepticism on audit quality. The population in this study was auditors working at BPK Republic of Indonesia. Sampling was carried out using the puruposive method. The data analysis used in this study used the PLS program with a significance level of 5%. The results of this study indicate that (1) professional ethics has a significant effect on audit quality, (2) time budget pressure has no significant effect on audit quality, (3) professional skepticism has no significant effect on audit quality. Keywords: Professional Ethics; Time Budget Pressure; Professional Skepticism; Audit Quality
Analisis Determinan Kelemahan Pengendalian Intern Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur Tina Tuti Alawiyah; Mahendro Sumardjo; Dewi Darmastuti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.397

Abstract

This study aims to determine the effect of local government size, local revenue (PAD), capital expenditure, and population on weaknesses in internal control in local governments. This research was carried out using multiple linear regression analysis on 104 samples of district / city governments in the province of East Java during 2016-2018, the results showed that there was no significant effect related to local government size, capital expenditure, and population on weakness in control. intern in local government. The size of the local government, the capital expenditure, and the population do not ensure that the internal control weaknesses owned by the regional government are small or large. Meanwhile, PAD has a significant positive effect on the weakness of internal control in local government. The amount of PAD has the potential to encourage managers to commit irregularities in regional financial management, thereby increasing the findings of weaknesses in local government internal control. Keywords: size of local government; PAD; capital expenditure; population; weaknesses of internal control.
Analisis Pengaruh Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Lombok Utara Shinta Eka Kartika; Sutianingsih Sutianingsih; Widowati Widowati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.411

Abstract

This study aims to determine the level of growth, effectiveness, contribution, and prediction of revenue (PAD) in North Lombok Regency. The data collection technique uses documentation, namely data on regional retribution and PAD for the years 2014-2019. Data analysis using descriptive analysis. The results show that the growth of regional retribution has increased in 2014 and 2015 by 76.3 percent and 72 percent, respectively. Meanwhile, in 2016-2019, the realization of regional retribution decreased by 56.4 percent, 9 percent, 4.7 percent and 55.3 percent respectively. The level of effectiveness of the collection of regional retribution in 2014 was 114.4 percent (very effective). Meanwhile, in 2015 and 2016, respectively 89.1 percent and 88.2 percent (less effective). And in 2017, 2018 and 2019 respectively 66.9 percent, 74 percent and 39.9 percent or included in the ineffective category. The contribution of regional retribution to PAD in 2014-2019 was 16.82 percent (not good), 22.83 percent (good enough), 7.88 percent, 6.16 percent, 6.76 percent and 2.69 percent respectively (not very good). The prediction of regional retribution for 2020-2022 is obtained by an average revenue for three years, namely IDR 19,474,844,122 or there will be an average increase of 33 percent per year. Meanwhile, the PAD prediction obtained an average revenue of IDR 342,948,257,802 or there will be an average increase of 33 percent per year.
Pengaruh Audit Internal Terhadap Kualitas Laporan Keuangan: Studi Kasus pada PT Damar Bandha Jaya Corp. Bogor Maulidina Dwi Putri; Triandi Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.423

Abstract

Globalisasi pasar keuangan yang terjadi saat ini menuntut perusahaan untuk menyajikan pelaporan keuangan yang dapat memberikan informasi yang dibutuhkan pengguna. Pengungkapan dalam pelaporan keuangan merupakan mekanisme yang paling efisien dan efektif untuk mendorong manajer dalam pengelolaan perusahaan. Pada era modern ini peran audit internal sangat diperlukan untuk perkembangan manajemen organisasi khususnya di perusahaan. Audit internal digunakan untuk mendukung berjalannya manajemen perusahaan sebagai fungsi controlling yang menjamin perusahaan berjalan sesuai dengan perencanaan dan mengarah kepada tujuan. Peran fungsi audit internal menjadi lebih diperluas untuk meningkatkan kualitas pelaporan keuangan yang awalnya hanya tanggung jawab manajemen. Fungsi audit internal digunakan sebagai sumber informasi yang independen mengenai berbagai aktivitas organisasi agar dapat membantu pengambilan keputusan yang obyektif dan akuntabel. Peran serta profesionalisme Audit Internal yang baik tentunya akan berpengaruh terhadap kualitas dan kinerja keuangan dalam pengambilan keputusan ekonomi. Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh audit internal terhadap kualitas laporan keuangan pada PT. Damar Bandha Jaya terletak di Komplek Pamoyanan Sari No. 9 RT 02/01, kelurahan Rangga Mekar Kecamatan Bogor Selatan Kota Bogor. Metode analisis data yang dipakai dalam penelitian ini adalah metode analisa kuantitatif dengan data primer yang bersumber dari hasil pengumpulan data berupa kuesioner kepada responden pada perusahaan sebanyak 40 orang. Hasil Penelitian menunjukan bahwa pelaksanaan audit internal dan kualitas pelaporan keuangan di PT. Damar Bandha Jaya sudah sangat baik. Sejalan dengan hipotesis dan penelitian terdahulu, hasil pengujian bahwa terdapat pengaruh positif yang signifikan dari audit internal terhadap kualitas laporan keuangan. Hal ini dapat disimpulkan bahwa semakin baik peranan audit internal dalam perusahaan maka akan semakin tinggi pula kualitas laporan keuangan yang akan dihasilkan oleh perusahaan. Karena auditor internal memiliki pengetahuan yang luas mengenai mengenai berbagai aspek di dalam perusahaan atau disebut juga sebagai internal kontrol perusahaan sehingga mereka dapat mendeteksi kecurangan pelaporan keuangan secara efektif. Keterlibatan fungsi audit internal dalam proses pelaporan keuangan menghasilkan transparansi yang lebih tinggi pada operasi perusahaan. Key Words: Audit Internal dan Kualitas Laporan Keuangan
Evaluasi Sustainability Report Pada Perusahaan Minyak Kelapa Sawit Dalam Mempromosikan Sustainable Palm Oil Untuk Mencapai Sustainable Development Goals 2030 Yovita Antonio; Tjokorda Gde Budi Kusuma; Bambang Pamungkas
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.426

Abstract

Perusahaan-perusahaan kelapa sawit telah lama ditekan oleh publik atas perkembangan mereka yang tidak bertanggung jawab yang mengakibatkan dampak buruk pada kualitas lingkungan, terutama terkait perusakan habitat, degradasi lahan gambut, kebakaran hutan, dan pemanasan global— singkatnya, mereka berkontribusi dalam mempercepat perubahan iklim. Praktik perusahaan yang tidak berkelanjutan yang disoroti oleh media dapat mengaburkan potensi nyata keberlanjutan minyak kelapa sawit yang diungkap oleh banyak penelitian. Sejauh ini, minyak kelapa sawit adalah komoditas yang paling berkelanjutan diantara minyak nabati terkait yield dan kebutuhan energinya untuk mencukupi kebutuhan populasi mendatang. Dengan demikian, penulis bertujuan untuk mengevaluasi apakah perusahaan melakukan upaya untuk mengubah praktik mereka menjadi praktik yang lebih berkelanjutan dan mengkomunikasikannya melalui laporan keberlanjutan untuk meyakinkan para pemangku kepentingan, dan sejalan dengan agenda PBB yang sedang berjalan yaitu Tujuan Pembangunan Berkelanjutan 2030 (SDGs), apakah mereka sejalan dengan agenda dan mendukung pencapaian nasional. Penelitian ini dilakukan pada dua belas perusahaan kelapa sawit di Indonesia yang mengungkapkan laporan keberlanjutan untuk periode 2015-2018. Penelitian ini menggunakan pendekatan metode campuran yang terdiri dari tiga fase analisis. Fase pertama menggunakan kerangka analisis konten yang dikembangkan oleh Bouten et al. (2011) untuk memeriksa kualitas laporan keberlanjutan dan Global Reporting Initiatives (GRI) Standar Pengungkapan Lingkungan (300) sebagai indikator. Fase kedua menggunakan analisis input-output dasar yang dikembangkan oleh Leontief yang diperoleh dari Miller dan Blair (2009) untuk mengamati pelaporan emisi secara mendalam pada model rantai pasokan minyak kelapa sawit sederhana. Fase terakhir menggunakan sistem pengkodean yang serupa dalam Leitoniene dan Sapkauskiene (2015) dengan indikator yang dikembangkan oleh GRI (2020) yang menghubungkan pengungkapan GRI dengan Tujuan dan Target SDGs. Penelitian ini menemukan bahwa (1) praktik pelaporan keberlanjutan dalam perusahaan yang diamati rendah dalam kualitas meskipun jumlahnya meningkat, (2) perusahaan telah melakukan praktik berkelanjutan sehingga menunjukkan dukungan untuk SDGs, dan (3) pelaporan karbon menunjukkan potensi pengurangan karbon. Hasil menyimpulkan bahwa praktik pelaporan utamanya didorong oleh tindakan legitimasi sistematis dan dengan mempertimbangkan kualitas, terdapat potensi greenwashing
Perbandingan Struktur Modal Perusahaan Property dan Konstruksi Bangunan Periode 2015-2019 Nialena Yusniawati; Yuli Chomsatu; Suhendro Suhendro
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.432

Abstract

ABSTRACTCapital structure is a comparison of own capital with foreign capital owned by each company. Capital alone can be divided into retained earnings and company ownership. Meanwhile, foreign capital is short-term debt or long-term debt. The good and bad conditions of the company can be determined through the capital structure. Through the capital structure, the company can allocate funds owned for appropriate business activities as well as useful for the continuity of the company. In general, factors that affect the company's capital structure include profitability, liquidity, company size, sales growth, and asset structure.This study aims to find out the different influences of capital structures on property companies and building construction. This research uses property and building construction companies listed on the Indonesia Stock Exchange in 2015-2019.The result of this study profitability affects the capital structure of property companies, while in building construction companies profitability has no effect on the capital structure. Liquidity in property companies affects the capital structure. This is the same as the result of building construction companies where liquidity affects the capital structure. In property companies the size of the company has an influence on the capital structure, as well as building construction companies that the variable size of the company affects the capital structure. Sales growth has an influence on the capital structure in property companies, while building construction companies sales growth has no effect on the capital structure. The structure of the property company's assets affects the capital structure. The same indicates that the asset structure of building construction companies affects the capital structure. The difference in the influence of the capital structure of property companies is influenced by profitability, liquidity, company size, sales growth, and asset structure. For the capital structure of building construction is influenced by liquidity, company size, and asset structure. As for variable profitability and sales growth in building construction companies has no effect on the capital structure. Keywords: Profitability, Liquidity, Company Size, Sales growth, Asset Structure, Capital Structure
Pengaruh Kompetensi dan Skeptisme Profesional Terhadap Kualitas Audit Jihan Astri Savira; Rahmawati Rahmawati; Abid Ramadhan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.435

Abstract

Abstract This study aims to determine and analyze the effect of professional competence and skepticism on audit quality. The population and sample of this study were auditors who worked at the Inspectorate Offices of Luwu Raya (Palopo City, Luwu Regency, North Luwu Regency, East Luwu Regency). The sampling technique used a census technique. The sample in this study was auditors who worked at the Inspectorate Office throughout Luwu Raya. The data collection method used a questionnaire. Kueisoner research uses a Likert scale. Data analysis using multiple linear regression analysis. This research is expected to be used as input and consideration for auditors and as a field of information for further research. The results showed that competence and skepticism had a significant positive effect on auditor quality. Keywords: competency, skepticism, audit quality.

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