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Akuntansi dan Teknologi Informasi
Published by Universitas Surabaya
ISSN : 14125994     EISSN : 26148749     DOI : https://doi.org/10.24123/jati
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu kuantitatif, kualitatif dan metode campuran
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 93 Documents
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Trends in corporate financial strategies: Analyzing investment efficiency among listed Indonesian companies Adinda Febiyanti; Lintang Venusita
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6604

Abstract

The main objective of this study is to investigate the impact of conservatism, debt maturity, and debt covenants on investment efficiency in Indonesian firms, with a focus on the food and staples retail and food and beverage sub-sectors. This study aims to address information asymmetry between agents and principals, using agency theory as the theoretical framework. A quantitative approach is used using secondary data sourced from financial reports available on the IDX website and company websites. This study took a sample of 329 companies using non-probability sampling technique. Data processing using linear regression method. The results show that conservatism significantly improves investment efficiency, while debt maturity and debt covenants do not show a significant effect. This study underscores the importance of conservative financial reporting practices in improving investment efficiency in the Indonesian corporate sector.
Faktor yang memengaruhi minat mahasiswa berkarir sebagai konsultan pajak Agista Dwi Praticha Nur Anjelia; Aisyaturrahmi Aisyaturrahmi
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6612

Abstract

The research was meticulously designed to investigate the impact of self-efficacy, job market considerations, financial rewards, and tax volunteer programs on students' interest in a career as a tax consultant. This study, based on quantitative primary data from questionnaire responses rated on a five-Likert scale, is a testament to the rigor of our research methodology. The research population comprises students from the Faculty of Economics and Universities in Surabaya who have participated in tax volunteering. The non-probability sampling technique, specifically the purposive sampling method, was employed to obtain 125 samples. The research data was rigorously analyzed using the Structural Equation Modeling – Partial Least Square. The findings of this research underscore the influence of self-efficacy and job market considerations on students' desire for a career as a tax consultant. On the other hand, the influence of financial rewards and tax volunteer programs on students' interest in a career as a tax consultant was found to be negligible. Potential for future research to broaden the scope of respondents and to include additional independent variables such as tax brevet training, offers hope for a more comprehensive understanding of the factors that influence student career interest.
Pengaruh corporate social responsibility disclosure terhadap kinerja keuangan dengan reputasi sebagai variabel moderasi Fidela Raniah Sawity; Arumega Zarefar; Mayla Khoiriyah; Raja Adri Satriawan Surya; Atika Zarefar; Ulfa Afifah; Sinta Ramaiyanti
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6641

Abstract

This study aims to determine the effect of corporate social responsibility disclosure (CSRD) on firm financial performance with corporate reputation as a moderation variable. It focuses on primary and secondary sector companies listed on the IDX in 2014-2022. The dependent variable is firm financial performance, measured using return on assets (ROA). The independent variable, corporate social responsibility disclosure, is measured using the GRI G4. The corporate reputation as moderation variable is measured using the number of awards obtained by the company. The control variables used are company size, leverage, and cash flow. The sampling technique used purposive sampling and obtained as many as 143 companies. This research uses quantitative data, and the method used is regression analysis using the STATA application. The results of this study show that CSRD has a significant positive effect on firm financial performance. These findings provide practical guidelines for companies, stating that it is essential for a company to implement CSRD practices and have a good impact on the company's financial performance, thereby guiding companies in their CSR initiatives.
Akuntabilitas dan transparansi pengelolaan bantuan langsung tunai dana desa dalam pencapaian good governance Juwita Nur Radeana; Driana Leniwati; Ahmad Juanda; Agustin Dwi Haryanti
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6825

Abstract

This research aims to understand the management of Village Fund Cash Transfer to establish good governance, based on phenomena that occurred in Sentul Village, Pasuruan Regency. This study analyzes the Village Fund Cash Transfer utilizing the interpretive paradigm and qualitative approach. Data is obtained by conducting in-depth interviews with the local authority and Sentul local inhabitants of Sentul Village, who were key informants. This research found that Village Fund Cash Transfer is interpreted as funds that must be accounted for, social safety nets, and relationships. The distribution of village fund cash transfers should comply with the concept of good governance to achieve a fair government. Empirically, in a broader sense, the Village Fund Cash Transfer is not only defined as aid for the poor, but also as funds that must be accounted for and a relationship of trust that must be maintained. This research focuses on analyzing the accountability and transparency of Village Fund Cash Transfer in Sentul Village to achieve good governance.
Pengaruh ownership structure terhadap earnings management Yie Ke Feliana; Richard Valentino Salim
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.6321

Abstract

Purpose – This study investigates the impact of state ownership, institutional ownership, and managerial ownership on accrual and real earnings management in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020 and 2021. Methods – The research utilizes a sample of 1,327 firm-year observations, comprising 904 companies for accrual earnings management analysis and 423 companies for real earnings management analysis. Established models are employed to measure earnings management. Findings – The results indicate that state ownership does not significantly affect either accrual or real earnings management. Institutional ownership has a significant positive effect on accrual earnings management but no significant impact on real earnings management. Meanwhile, managerial ownership has no significant effect on accrual earnings management but exerts a significant negative influence on real earnings management. Implications - These findings provide insights for regulators, investors, and corporate governance stakeholders regarding the role of ownership structure in earnings management practices. Policymakers may consider these results when designing regulations to enhance financial reporting transparency. Originality – This study contributes to the literature by examining the distinct effects of different ownership structures on both accrual and real earnings management within the Indonesian market, offering empirical evidence from a recent dataset.
Pengaruh financial distress, opinion shopping, prior opinion, dan audit tenure terhadap opini audit going concern Elisabeth Sry Rahayu Sitindaon; Hendi Subandi
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.6753

Abstract

Purpose – This research aims to investigate the effect of financial distress, opinion shopping, prior opinion, and audit tenure on a going-concern audit opinion. The data used in this research is secondary data sourced from audited published financial reports and annual reports of property and real estate companies between 2017 and 2022. Methods – The population includes property and real estate companies listed on the Indonesian Stock Exchange, from which 132 samples are selected through a non-probability sampling technique with a purposive sampling. This research uses logistic linear regression analysis as a data analysis technique. Findings – The findings of this research indicate that all the independent factors, including financial distress, have been shown to have a beneficial impact on the acceptance of a going-concern audit opinion. Empirical evidence has shown that engaging in opinion shopping has a beneficial impact of acceptance of a going-concern audit opinion. Prior opinion has been shown to have a beneficial impact on the acceptance of a going-concern audit opinion. Research has shown that the length of audit tenure positively influences the likelihood of receiving a going-concern audit opinion. Implications - Contribution to literature regarding the factors that need to be considered in evaluating sustainability, particularly for property and real estate businesses. Originality - Focuses on property and real estate businesses, which have not previously been the focus of research in identifying factors that influence the acceptance of going concern audit opinions.
Mengukur kesesuaian tugas dan teknologi penggunaan ERP di PT Angkasa Pura I Kantor Cabang Bali Gusi Putu Lestara Permana; Ni Made Ayu Dwi Kusumardani
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.6773

Abstract

Purpose - This study aims to measure the alignment between tasks and technology in the implementation of Enterprise Resource Planning (ERP) systems. Task alignment is measured using the Task Technology Fit (TTF) model. Methods - This study adopts a quantitative approach focusing on employees who are users of Enterprise Resource Planning systems. A saturated sampling technique is employed, where the entire population is considered as the sample. The data collected includes primary data obtained through questionnaires, which are evaluated using a Likert scale. Data analysis is performed using the Partial Least Squares (PLS) method. Findings - Employee performance tends to improve when technology provides features and support that align with task requirements. The level of technology utilization contributes to enhanced performance, where increased use of technology is followed by improved employee performance. Implications - This study demonstrates that the Task Technology Fit (TTF) model is relevant in measuring the alignment between tasks and technology in ERP system implementation. Originality - This study develops the Task Technology Fit model by integrating constructs from the Technology Acceptance Model, thereby revealing the relationship between task alignment, technology, and psychological factors that influence user acceptance of the technological system.
Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate Upita Sari; Sekar Mayangsari
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.7131

Abstract

Purpose – This research aims to determine the influence of thin capitalization, intellectual capital, and independent commissioners on effective tax rates, while also addressing a growing issue in the industrial sector. Methods – A quantitative approach was utilized, employing an explanatory research strategy and purposive sampling technique. The sample population consisted of 41 companies, with data sourced from their annual financial reports. The data analysis included multiple linear regression, classical assumption testing, hypothesis testing using t-tests, and the coefficient of determination; SPSS statistical tools facilitated this analysis. Findings – The study found that thin capitalization, intellectual capital, and the role of independent commissioners significantly influence company performance and corporate tax avoidance, highlighting the importance of this research in the manufacturing sector. Implications - These findings have practical implications for company management. They suggest that intellectual capital can be an effective tool for managing effective tax rates, while the role of independent commissioners warrants careful evaluation. Conversely, thin capitalization appears to have minimal impact on effective tax rates. Originality – This research underscores the need to assess the effectiveness of independent commissioners in ensuring tax efficiency for consumer goods companies, as well as the necessity of protecting intellectual capital. This highlights the originality and significance of the study in the manufacturing field.
Kepercayaan dan risiko dalam pemanfaatan teknologi informasi perpajakan Dean Charlos Padji Dogi; Yenni Mangoting; Sany Sany; Tonny Stephanus Eoh
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.7237

Abstract

Purpose – This study evaluates the impact of risk and trust on taxpayers' attitudes and intentions regarding tax information technology. As digital transformation in the tax system continues to evolve, understanding the psychological factors influencing technology adoption is crucial for tax authorities. Methods – This study employs a quantitative approach using a survey involving 202 individual taxpayers. Data analysis uses the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to examine the relationships between variables in the research model. Findings - he results indicate that trust and risk significantly influence taxpayers' attitudes but do not directly impact their intention to use tax information technology. Trust emerges as the most dominant factor in shaping a positive attitude, whereas technological risk plays a greater role in determining negative attitudes. Attitude is found to mediate the effect of trust and risk on the intention to use tax technology. Implications - This study offers strategic guidance for tax authorities on managing technological risks and enhancing trust. By providing this guidance, the study aims to empower tax authorities in supporting digital transformation in the tax sector. Originality - This study brings to light the crucial role of attitude as the key mediator in the relationship between trust, risk, and intention to use tax information technology. This aspect, which has received limited attention in previous research, is a unique and significant contribution of this study.
The Control problem discovery formula: Practical framework in MCS for research and business Aris Surya Putra; Wiyono Pontjoharyo
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.7258

Abstract

Purpose – This study develops a conceptual framework as a formula to systematically discover control problems within organizations by integrating organizational objectives, nature, and existing management control systems (MCS), so facilitating the solution process for research and business. Methods – This qualitative research uses six undergraduate students’ theses on MCS from diverse organizational contexts. It is based on information analysis from collected documentation through interviews, observations, and document analysis, completed with a triangulation method to minimize bias. Then, we do synthesis and exploration to construct an effective framework for discovering control problems. Findings – The study highlights that control problems often arise from misaligned objectives, organizational and cultural complexities, and deficiencies in MCS design and implementation. The proposed framework, as a formula, can connect organizational goals, nature, and MCS through iterative feedback loops, enabling organizations to discover root problems effectively and facilitate the solution development process. Implications – Practically, this framework provides an approach as a systematic formula and implemented in a structured way to help managers, researchers, and businessmen discover organizations’ control problems effectively. Originality – This research fills gaps in the MCS literature by offering a practical formula with mechanisms to demonstrate and explain the linkages between the symptoms of control problems and their root causes.

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