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INDONESIA
Jurnal Kajian Akuntansi dan Auditing
Published by Universitas Bung Hatta
ISSN : 19072473     EISSN : 27218457     DOI : 10.37301/jkaa
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting Taxation Behavioral Accounting Corporate Governance Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 85 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI KELEMAHAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH El Husna M, Siti Latifah; Taufik, Taufeni; Wahyuni, Nita
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i2.141

Abstract

This research aims to examine the influence of regional complexity, regional government size, economic growth, capital expenditure, local original income, on the weaknesses of the government's internal control system in districts/cities in Riau province in 2013-2022. The population in this study consists of Regencies/Cities in the Riau province from 2013 to 2022, totaling 12 regencies/cities with a 10-year observation period, resulting in a population count of 120. The sampling technique used in this research is purposive sampling, with a total of 33 samples obtained. The sampling was determined in advance based on criteria, the samples taken were districts/cities in Riau Province that did not obtain an Unqualified Opinion (WTP) from the Financial Audit Agency (BPK) in 2013-2022. The data analysis method used in this research employs multiple regression analysis, utilizing the SPSS data processing software version 26. The results of this study indicate that regional complexity, the size of local government, economic growth, and local revenue have an influence on the weaknesses of the internal control system of the government. Capital expenditure does not affect the weaknesses of the internal control system of the government.
DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN FRAUD PENTAGON Runi Anjeli; Novianti, Neva; Rahmawati, Novia; Rifa, Dandes
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i2.143

Abstract

This study aims to provide empirical evidence on the effect of fraud pentagon in detecting fraudulent financial reporting empirical study on State-Owned Enterprises listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling with a final sample of 21 companies. This study uses a panel data regression model with e-views 12. The results of the study show that financial targets have a significant positive effect on fraudulent financial reporting, while external pressure has a significant negative effect. Financial stability, institutional ownership, ineffective monitoring, auditor quality, and change in auditor do not show a significant effect. Changes in directors and frequent number of CEO's pictures also do not have a significant effect. Practically, companies are advised to focus on managing financial targets and external pressure to reduce the risk of inaccurate financial reporting. From an academic perspective, this study enriches the literature by highlighting the important role of financial targets and external pressure, and encouraging further research on other factors that influence fraudulent financial reporting. The results of this study are expected to deepen the understanding of fraudulent financial reporting predictions.
CORPORATE GOVERNANCE DAN KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PT DI SEKTOR REAL ESTATE DAN KONTRUKSI) Fatiyah Amri, Fika; Puttri, Daniati
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i2.144

Abstract

This research aims to empirically test the contribution of Corporate Governance to financial report fraud, using institutional ownership, managerial ownership and the board of commissioners as independent variables. The population in this research is Real Estate and Construction companies listed on the Indonesia Stock Exchange in 2020-2022. The sample in this research was determined using purposive sampling, with the total sample obtained being 114 data sourced from 38 companies that met the sample criteria. The type of data used in this research is secondary data obtained from annual reports sourced from the official website of the Indonesian Stock Exchange and company websites. Testing was carried out using multiple linear regression analysis. The research results show that institutional ownership and managerial ownership have an effect on financial report fraud. Meanwhile, the board of comissioners variable has no effect on financial report fraud.
PENGARUH INTELLECTUAL CAPITAL, KUALITAS AUDIT, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN Maisyaroh, Titin; Taufik, Taufeni; Badriyah, Nurul
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.145

Abstract

Financial reports used by stakeholders to make decisions must show the results of their decisions through the integrity of the financial reports. The integrity of financial reports means showing financial reports that are honest, reliable, and neutral. This study aims to determine and analyze the effect of intellectual capital, audit quality, financial distress, and audit tenure on the integrity of financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The study population was all financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period totaling 105 companies. Based on the purposive sampling method, the research sample was obtained amounting to 171 companies from 57 companies with a 3-year research period. Data analysis used statistical methods using the SPSS software program. The results of the study showed that intellectual capital, audit quality, financial distress, and audit tenure had an effect on the integrity of financial reports.
PENGARUH FAKTOR EKONOMI, SOSIAL, DAN TEKNIS TERHADAP PENGGUNAAN PINJAMAN ONLINE DI KALANGAN MAHASISWA Dewanto, Prima Adi; Yanti, Harti Budi
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.147

Abstract

This study analyzes the impact of economic, social, and technical factors on online loan usage among university students in Indonesia. Online loans are increasingly popular for addressing educational and living expenses but pose risks such as financial dependency and repayment issues. Using a quantitative survey method, data were collected from 300 students across various universities. Key findings reveal that economic factors (family income and living expenses) have the strongest influence, followed by social (peer influence and social norms) and technical factors (ease of access and approval speed). While online loans provide quick financial solutions, their risks highlight the need for better financial literacy among students.
PENGARUH LEVERAGE, CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP AGRESIVITAS PAJAK DIMODERASI OLEH UKURAN PERUSAHAAN Ilman, Muhammad Fathir; Arsjah, Regina Jansen =
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.148

Abstract

This study aims to analyze the effect of leverage, capital intensity, and CSR on tax aggressiveness with firm size as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange for the period 2018–2023, as high tax burdens encourage companies to engage in tax aggressiveness through various strategies. From 33 healthcare sector companies listed, 31 companies were selected as the sample for this study. The data used is secondary data in the form of financial reports and sustainability reports from 2018 to 2023, which were processed using moderated regression analysis while considering the requirements of classical assumption tests, including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypotheses were tested using t-statistic and F-statistic tests. The research results show that leverage does not affect tax aggressiveness, capital intensity has a positive effect on tax aggressiveness, and CSR has a negative effect on tax aggressiveness. Furthermore, with the inclusion of the moderating variable, firm size, the findings conclude that firm size weakens the positive effect of leverage on tax aggressiveness, firm size weakens the positive effect of capital intensity, and firm size also weakens the positive effect of CSR on tax aggressiveness.
PENGARUH PROFITABILITAS, KOMITE AUDIT DAN DIVERSIFIKASI GENDER TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN Lindrawati, Lindrawati; Trimuryanti, Maria Cyntia
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.154

Abstract

The development of the industrial sector which is increasingly complex makes many companies ignore environmental aspects in running their business. Environmental problems caused by improper management of company activities cause various environmental damages. This has made companies start thinking about paying attention to the environment and presenting this information in annual reports. This study aims to analyze the impact of profitability, audit committee, and gender diversification on environmental information disclosure. The research design is a quantitative research. The data type used is quantitative and qualitative in the form of annual reports and sustainability reports. The research objects are mining and manufacturing companies listed on the IDX and participating in PROPER. Data analysis used multiple regression analysis. The research results that the audit committee had a positive effect on disclosing environmental information, shows that the more audit committee members are able to pressure management to increase disclosure of the company's environmental information. Profitability and gender diversification had no effect on disclosing environmental information.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS Antoni, Febia Garcia; Rahmi, Siti; Rahmawati, Novia; Nurhuda, Nurhuda
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.158

Abstract

Financial Distress is a condition where a company experience a decline in financial condition which is the beginning before the bankcruptcy occurs. The problem of financial distress can be seen from the condition of the company’s profits which fallen continiusly or even had negative profits for several years. This research aims to empirically test the effect of profitability, liquidity, leverage, and cash flow operating on financial distress. The population in this research is 108 consumer good non-cyclicals companies sector listed in Indonesian Stock Exchange (IDX) for the 2021-2023 period. The sample in this study was 71 companies using a purposive sampling technique. The technique in this research uses multiple linear analysis test. The result of the research show that profitability, liquidity, and leverage have significant effect on financial distress. Meanwhile, cash flow operating has no effect on financial distress.
PENGARUH PENERAPAN GOOD SCHOOL GOVERNANCE TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH Dewi, Mike Kusuma; Ningsi, Sepri Hati; Meirina, Elsa; Annisa, Annisa; Septiana, Gina
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.159

Abstract

This study aims to analyze the influence of Good School Governance principles on the effectiveness of School Operational Assistance (BOS) fund management at Senior High School 11 Padang. The principles examined include participation, transparency, and accountability. The research employs a quantitative approach with a census method, encompassing the entire population of 75 respondents, consisting of the school principal, vice principals, treasurers, teachers, administrative staff, and school committee members. Research findings indicate that the principle of participation has a positive and significant effect on the effectiveness of BOS fund management with a regression coefficient of 0.2865 and p-value of 0.008 (p < 0.05). Meanwhile, the principles of transparency and accountability do not demonstrate statistically significant effects, with regression coefficients of 0.2232 (p-value 0.174) and 0.2020 (p-value 0.252), respectively. After that. At Senior High School 11 Padang. strengthen stakeholder participation and enhance transparency and accountability mechanisms in BOS fund management, despite the statistical insignificance of these two variables.
PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN Fangbethia, Bella; Desmiyawati, Desmiyawati; Supriono, Supriono
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.160

Abstract

This study aims to examine the impact of good corporate governance, environmental performance, and enterprise risk management on firm value. Corporate governance is proxied by institutional ownership and the board of independent commissioners. The control variables include firm size and leverage. The population in this study includes all basic material companies listed on the IDX for the period 2021-2023. The sample was selected using purposive sampling method, a total of 30 companies. The data used in this study are secondary data obtained through annual reports of basic material companies for the period 2021-2023. The hypotheses are tested using linear regression, with the SPSS as the analysis tool. The research findings indicate that institutional ownership has a significant effect on firm value, while the board of independent commissioners has no effect. Similarly, environmental performance shows no significant impact on firm value, whereas enterprise risk management demonstrates a significant effect. The results of this study are expected to serve as a valuable consideration for companies in evaluating, improving, and enhancing their value.

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