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Jurnal Akuntansi dan Keuangan (JAK)
Published by Universitas Lampung
ISSN : 14101831     EISSN : 28079647     DOI : https://doi.org/10.23960/jak
Core Subject : Economy, Science, Education, Social, Engineering,
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
JOURNAL OF ACCOUNTING AND FINANCE (JAK) is a Journal of Accounting and Finance issued by Faculty of Economics and Business Lampung University. JAK is issued three two a year on June and December. The Redaction Board accept only research in the field of legal science that already in the form of journal article to be considered for publication. The aims of JAK is to provides immediate open access to its content in the principle of making research freely available to the public as a support for the greater global exchange of knowledge. JAK is available in both print and online version. Language used in this journal is English or Indonesian. Scope of articles published in JAK is consist of a broad range of topic in the field of Accoounting and Finance including: Private Sector : 1. Financial Accounting and Stock Market (AKPM) 2. Management and Behavioural Accounting (AKMK) 3. Information System, Auditing, and Professional Ethics (SIPE) 4. Taxation (PPJK) 5. Shariah Accounting (AKSR) 6. Accounting Education (PAK) 7. Corporate Governance (CG) Public Sector Accounting : 1. Financial Accounting (ASPAK) 2. Management Accounting (ASPAM) 3. Auditing and Information System (ASPSIA) 4. Good Governance (ASPGG)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 140 Documents
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Analisis Pengakuan Nilai Aset dan Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Sistem Akuntansi Berbasis Akrual Ika Novita; Rindu Rika Gamayuni; Farichah Farichah
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.611 KB) | DOI: 10.23960/jak.v23i1.93

Abstract

This research aims to examine the affect of awareness of paying tax towards the willingness of paying tax, the affect of tax regulation knowledge towards the willingness of paying tax, perception of tax system effectiveness towards the willingness of paying tax, percieved benefits by taxpayers towards the willingness of paying tax, the quality of taxpayer services towards the willingness of paying tax. The population in this research are individual taxpayer of MSME’s registered in the Pratama Kedaton and Teluk Betung Tax Office, Bandar Lampung. Sample are drawn with convenience sampling method. Data collected using questionnaire. The data uses in this research are primary data, and analysed using data quality test (validity and reliability test), classical assumption test (normality test, multicolinierity test, heteroscedasticity test), and hypothesis testing with multiple linier analysis. The result shows that there are many factors affecting the willingness of paying tax significantly are the awareness of paying tax and the quality of taxpayers services, and the tax regulation knowledge, perception of tax system effectiveness and the benefits percieved by taxpayers does not significantly affect the willingness of paying tax.
Kinerja Lingkungan dan Tingkat Pengungkapan CSR Sebelum dan Sesudah UU No 47 Tahun 2012 Fadli Andika Putra; Lindrianasari Lindrianasari
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.581 KB) | DOI: 10.23960/jak.v23i1.94

Abstract

Environmental performance and disclosure level of CSR to the enactment of Law No.47 year 2012 is still voluntary. This means companies are not required to disclose environmental performance in the annual report. While in 2012 has been applied new law, then with enactment of the Act environmental performance should be disclosed in the annual report. This study aims to determine how much influence Law No. 47 year 2012 can improve the environmental performance and the level of CSR dsiclosure. There are two variables in this study, ie environmental performance as measured by ISO 14001 certification and CSR disclosure rate measured by GRI4. The number of sample of this study amounted to 640 companies of all companies listed on the BEI in 2008-2015. From the results of research on environmental performance and discloseure level of CSR, positively affect the implementation of Law No.47 year 2012.
Pengaruh Kualitas DIPA dan Akurasi Perencanaan Kas Terhadap Kualitas Penyerapan Anggaran Heru Suwito
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.626 KB) | DOI: 10.23960/jak.v23i1.95

Abstract

Goverment faces economic problem continuously that affect the economic growth where the most impact occured is from State Budge. The low absorption rate of goverment budget as seen from the realization of the state ministry/institutional budget hampers the rate of economic growth. The purpose of this study is to provide empirical evidence about the effect of DIPA quality and the accuracy of cash planning on the level of budget absorption of working unit in the working area of regional office of the Directorate General of Treasury, Lampung Province. The data used is secondary data in the form of data from the spending units which revised the budget and data on the planned withdrawal of the budget in the regional office of the Directorate General of Treasury, Lampung Province in 2013-2016. The sample of this study are working units who managed a budget of more than 10 billion on a quarterly basis during the period 2013-2016, with a total sample of 496 data studies. Hypothesis testing is performed using panel data regression Eviews version. The results of the study show that the quality of DIPA and accuracy of cash planning have a significant positive effect on the level of budget absorption of working units in the working area of regional office of the Directorate General of Treasury, Lampung Province.
EVALUASI PENERAPAN STANDAR AKUNTANSI KEUANGAN No. 45 PADA ORGANISASI NIRLABA DI BANDAR LAMPUNG Saddam Chaled; Susi Sarumpaet
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (948.777 KB) | DOI: 10.23960/jak.v24i1.112

Abstract

This study aims to evaluate the implementation of Statement of Financial Accounting Standard (PSAK) No. 45 for non-profit organizations in Bandar Lampung in year 2012. Non- profit entities obtain resources from sponsors who do not expect repayments or economic benefits proportional to the amount of resources provided. This study uses a sample of 22 non-profit entities in Bandar Lampung. However, for this study purpose, 4 nonprofit organizations have been selected as they met the criteria according of financial reporting standards. Data were evaluated using the focus group discussion method. The results of the study found that the PSAK No. 45 on the reporting of financial position, statement of activities, and cash flow statements have not been implemented by non-profit entities in Bandar Lampung. An exception is of one organization which prepared those as a requirement to submit a proposal for international funding.
EARNINGS MANAGEMENT PADA TITIK KRITIS PERUBAHAN TAHAP LIFE CYCLE: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Baharudin Ludfi Syuhada; Susi Sarumpaet
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1090.041 KB) | DOI: 10.23960/jak.v24i1.113

Abstract

Corporations pass every stage of their life cycles through different ways. At each point of these stages a company has the possibility to turn into decline. When this occurs, a company has the incentive to manage earnings in order to maintain its performance reflected in reported earnings. The objective of this study is to examine whether earnings management choices are different in corporate life cycles from growth to mature and mature to stagnant. The differences in earning management behaviour were indicated by negative and positive discretionary accruals. The sample was taken from manufacturing firms listed on the Indonesia Stock Exchange (2006 to 2013) in different life stages. The results show that firms in growth-mature and mature-stagnant did manage earnings through discretionary accruals, as indicated by significant differences as compared to those in other corporate life cycles.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Dimas Rijalul Fanny; Ratna Septiyanti; Dewi Sukmasari
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1039.582 KB) | DOI: 10.23960/jak.v24i1.114

Abstract

This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis. The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.
PERBANDINGAN KINERJA KEUANGAN PEMERINTAH PROPINSI DI INDONESIA Fadhilah Nuraini; Kiagus Andi; Yunia Amelia; Fitra Dharma
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1020.894 KB) | DOI: 10.23960/jak.v24i1.115

Abstract

The purpose of this study is to compare the financial performance of the provincial governments in Java and Sumatra in the 2014-2017 period and to determine the differences in the financial performance of the provincial governments in Java and Sumatra in the 2014- 2017 period.The research method used is quantitative research methods. The population in this study is the report of the Realization of Regional Government Revenue and Expenditures of Provincial Governments in Indonesia in 2014-2017. The sample selection uses a purposive sampling technique that is sampling taking into account certain characteristics and criteria.The results of this study are based on the results of descriptive analysis in mind that the financial performance of provinces in Java is better than provinces in Sumatra. While the results of different tests show that there is no significant difference in the financial performance of the provincial governments in Java and Sumatra because it shows a significance value of more than 0.05.
PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG Oftika Sari; Einde Evana; Ninuk Dewi Kesumaningrum
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (980.084 KB) | DOI: 10.23960/jak.v24i1.116

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh financial distress, opini audit, dan profitabilitas terhadap audit report lag (studi empiris pada perusahaan perbankan dan perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016). Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan data sekunder dari Bursa Efek Indonesia, penelitian ini memiliki 53 perusahaan sampel dalam pemilihan berdasarkan teknik purposive sampling pada tahun 2012-2016. Analisis data menggunakan analisis regresi logistik dengan software SPSS 23. Hasil penelitian ini menunjukkan bahwa financial distress tidak berpengaruh terhadap audit report lag, opini audit berpengaruh negatif terhadap audit report lag, dan profitabilitas berpengaruh negatif terhadap audit report lag. Implikasi praktis dari penelitian ini sebagai pertimbangan bagi perusahaan dalam merencanakan pekerjaan lapangan dengan sebaik-baiknya sehingga dapat memperbaiki ketepatan pelaporan keuangan ataupun mempercepat publikasi laporan auditan.
PENGARUH CORPORATE GOVERNANCE TERHADAP RESTATEMENT LAPORAN KEUANGAN Sari Indah Oktanti Sembiring; Mega Metalia
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (997.411 KB) | DOI: 10.23960/jak.v24i1.117

Abstract

Using independent variable institutional ownership, managerial ownership, independent commissioner, audit committee, and BIG4, this research wanted to see the influence of corporate governance to financial restatement. By using sample of financial report from 2015 until 2017, this research found that institutional ownership is significant but unaccordance with the analyzed hypothesis. And the other independent variable is not significant with financial restatement. This founding may happened because the sample used in this research was not separated between the restated company because of error correction and because of the changes in accounting method that happened because the changes in accounting standard.
PENGARUH KOMPONEN RISK BASED BANK RATING (RBBR) TERHADAP PROFITABILITAS PERBANKAN Anggi Tiara Novira; Reni Oktavia; Yuztitya Asmaranti
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1477.468 KB) | DOI: 10.23960/jak.v25i2.129

Abstract

This study aims to analyze the effect of Risk Based Bank Rating (RBBR) component implementation to the financial performance of conventional commercial banks in Indonesia. The RBBR component is presented by using variables: Non Performing Loan, Loan to Deposit Ratio, Good Corporate Governance, Operational Efficiency Ratio, Net Interest Margin, Capital Adequacy Ratio. Meanwhile, financial performance is measured using Return On Assets (ROA). This study used quantitative methods with secondary data obtained from the websites of each conventional commercial bank. The research sample was selected by using purposive sampling in order to obtain 25 conventional commercial banks in Indonesia during 2010-2019. Data analysis used multiple linear regression analysis by IBM SPSS Statistics 26 program. The results of this study indicate that Non Performing Loan (NPL), Good Corporate Governance (GCG), Capital Adequacy Ratio (CAR) have no effect on the financial performance of conventional commercial banks. Meanwhile, the Loan to Deposit Ratio (LDR) and Operational Efficiency Ratio (REO) have a negative effect on the financial performance of conventional commercial banks, and the Net Interest Margin (NIM) has positive effect on the financial performance of conventional commercial banks.

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