Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Behavioral Accounting Journal

baj
Website

Published by Universitas Pembangunan Nasional Veteran Jawa Timur

ISSN : - EISSN : 26157004 DOI : https://doi.org/10.33005/baj.v4i2

Core Subject : Economy, Humanities, Social,

Humanities Economics, Econometrics & Finance Social Sciences

An objective of Behavioral Accounting Journal (BAJ) is to publish the high quality articles of behavioral accounting research from various paradigm, both mainstream or non mainstream. Specifically, BAJ accepts the articles of behavioral research in the areas: - Financial Accounting - Taxation - Accounting Information System - Accounting for Public Sector or Non-Profit Organizations - Auditing - Managerial Accounting - Capital Market The audiences of BAJ is not only the academicians, but also the graduate students, practitioners, and others interested in business research. This journal accepts the articles in English and Bahasa Indonesia, and published twice in a year, June and December. The primary criterion for publication in BAJ is the significance of the article’s contribution to the literature in behavioral accounting area. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan

Articles 8 Documents

Search results for , issue "Vol 4 No 2 (2021): Behavioral Accounting Journal" : 8 Documents clear

KESENJANGAN EKSPEKTASI AUDITOR INTERNAL DENGAN AUDITEE Ika Rossi Agustin; Rachma Agustina
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Based on the result of Financial Report of Jombang District Government or Laporan Keuangan Pemerintah Daerah (LKPD) Fiscal Audit, 2019, The Audit Board of The Republic of Indonesia (Badan Pemeriksa Keuangan Republik Indonesia, BPK) gives a proper unqualified opinion or wajar tanpa pengecualian (WTP).While the results of Financial and Development Supervisory Agency mapping against the Inspectorate of Jombang Regency, it is at level 3 capability (developing). However, there are still some problems, demands, and complaints about the performance of government auditors which indicating public dissatisfaction of local government internal auditor’s performance. On the other hand, the assessment result of local government shows relatively good score. This study aims to investigate the expectation gaps phenomena between auditors and auditees on independence and audit quality. This research was used the quantitative research and data collection method which is a questionnaire then analyzes data using descriptive analysis and an independent t-test. The results of this study indicate that there were an expectation gaps between internal government supervisory apparatus and auditees related to the independence of internal auditors, and also an expectation gap between internal government supervisory apparatus and auditees regarding to the audit quality.

ASPEK-ASPEK INDIVIDUAL TERHADAP PERTIMBANGAN PROFESIONAL AUDITOR Wiwi Idawati
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

The goal of this research was to determine “the effect of work experience and gender on audit judgement either partially or simultaneously”. This research is using “a causal-comparative and collection of data by distributing questionnaires to 101 auditors in 30 public accounting firm in Jakarta registered in 2013, with a minimum level position as a senior auditor to partner”. Tests conducted are “validity and realibility, classical assumption and hypothesis testing with multiple linear regression method”. This research was processed through the IBM SPSS 22 with research results showing that “simultaneously work experience and gender significantly affect audit judgement while partial, work experience is significant influence but gender is not significantly affect audit judgement”. For the Accountant Public Office should be open to the research, respondents should be more serious for reading the questions in the questionnaire and come to more training and seminars. For further research, we recommend adding another independent variable and the measurement of gender, should get the number of respondents men and women in equal numbers, so that the results obtained is presented facts on the ground.

ANALISIS PEMBENTUKAN JUDGEMENT AUDITOR PADA PENILAIAN RISIKO FRAUD: PERSPEKTIF BOUNDED RATIONALITY THEORY Karolina Dyahayu Chandrasari; Eko Suwardi
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

External audit provides public confidence in the financial statements. However, the profession is very vulnerable to cases of fraud. So that the public's trust in the quality of the external auditors' judgement decreases. There have been many studies that discuss the factors that cause audit failure and audit quality. However, surprisingly little is known about the fundamental question: how does the rationality of individual auditors affect audit judgements? This study aims to describe the formation of auditor's judgement on fraud risk assessment using the bounded rationality model concepts. The author uses case study research with a qualitative approach. It involves a single unit of analysis in the form of an individual auditor, and discussion is carried out around the scope of the auditor's behavior by interview method. To describe the auditor's judgements, the bounded rationality model (Sharda et al., 2014) is used in the form of a combination of problem-solving concepts (Kaufman, 1992) and decision making (Simon, 1977) with a discussion associated with a socio-behavioral perspective (Gibbins, 1984). We found that the auditors adhered firmly to the template built from understanding the audit environment and systematically and sequentially described the three main processes of judgement formation in the form of simplification, validation, and rationalization. The model can also point out that not only is the satisficing concept involved, but the stopping rule concept also influences the formation of auditor judgement.

PENGARUH PRODUKTIVITAS PENGRAJIN BATIK TERHADAP KINERJA INDUSTRI SENTRA BATIK DESA KLAMPAR PADA MASA PANDEMI Ika Oktaviana Dewi; Dewi Pusparini
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Productivity as a determining factor in achieving organizational goals, such as the batik industry to achieve goals must spur work productivity so that the performance of the batik industry has increased indirectly. The purpose of this study was to determine the effect of work productivity on the industrial performance of the Klampar batik center. This research includes quantitative research with associative descriptive approach. The sample selection used purposive sampling technique with sampling criteria, namely respondents who became owners and batik craftsmen, aged over 35 years and the number of batik produced in 1 month was more than 100 pieces. The questionnaire was measured using a Likert scale and tested using a data quality test, classical assumption test and hypothesis testing. The results showed that there was a significant effect between ability (X1) on industrial performance (Y) with a significance value of 0.004, there was a significant effect between work morale (X2) on industrial performance (Y) with a significance value of 0.009. While the self-development variable (X3) has no effect on industrial performance (Y) with a significance value of 0.640

PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN BISNIS ONLINE DI SURABAYA Muslimin Muslimin
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Tax compliance is the attitude or action of a taxpayer who is obedient to taxation provisions based on the applicable laws. The goals of this research were to prove “the effect of understanding, awareness, and tax sanctions on individual taxpayer compliance who conducts online business activities in Surabaya”. The applied method is using “a quantitative method”. The sample in this research were “taxpayers who do online business” where the whole amount of sample is 100 respondents. The determination of that sample is using “the Probability sampling technique with the Simple Random Sampling technique”. The data collection technique used a mail survey. The findings of this research showed how “the individual taxpayers who do online business in Surabaya” have a high level of compliance when tax sanctions are actually applied. However, on the other hand, the research results have not provided evidence that the level of understanding and awareness of taxes can increase the level of compliance in paying taxes. For this reason, the recommendation that can be given to the tax authorities is that tax sanctions must be strictly implemented so that taxpayers become more obedient.

PENGARUH INTERNET FINANCIAL REPORTING, TINGKAT PENGUNGKAPAN INFORMASI BERBASIS WEBSITE, DAN JUMLAH SAHAM BEREDAR TERHADAP FREKUENSI PERDAGANGAN SAHAM Erna Sulistyowati; Meidy Tiara Nur Sausan; Faluthia Fitri Puspaningrum
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

The objectives of this study are: (1) to prove, test, empirically and analyze the impact of Internet Financial Reporting on Stock Trading Frequency, (2) to prove, test, empirically and analyze the impact of the Website-Based Information Disclosure Level on Stock Trading Frequency, (3) Testing, proving, by empirical means and analyzing the impact of the Number of Outstanding Shares on the Trading Frequency of Shares. This study uses quantitative methods using secondary data taken from the company's website and the IDX through www.idx.co.id in 2016-2018. In this study, we will use data analysis techniques with multiple linear regression with the help of SmartPLS 3.29. The results of this study show that (1) "Internet Financial Reporting" has no effect on Stock Trading Frequency, (2) Website-Based Information Disclosure has no effect on Stock Trading Frequency, (3) Number of Outstanding Shares has no effect on Stock Trading Frequency. The implications of this research are paying attention to financial information in the company that is listed through the website then investors can predict future financial performance and prospects and can make decisions related to investment decision making, by uploading and updating information owned by the company can provide education to the public. users and prosper the company. The high and low level of disclosure of company website information will have a small impact on the impact of disclosure on investor decisions. In addition, taking into account factors other than the number of outstanding shares, such as fundamental factors and stock prices, can attract investors to invest in the company, because basically investors in buying shares must choose liquid shares.

STUDI PERILAKU BERDASARKAN PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI APARATUR PENGELOLA DANA DESA DAN KOMITMEN ORGANISASI TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA Tituk Diah Widjantie
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Penelitian ini bertujuan untuk mengidentifikasi, menguji dan mendemonstrasikan manfaat pelibatan masyarakat, potensi perangkat pengelolaan keuangan daerah, dan komitmen organisasi yang bertanggung jawab dalam pengelolaan APBD di Kabupaten Tarik. Kajian ini mencakup beberapa pendekatan. Populasi dalam penelitian ini bertempat tinggal di Kecamatan Tarik dan desa-desa sekitarnya. Metode Intentional Sampling digunakan dalam pemilihan model dengan mengambil sampel sebanyak 96 partisipan. Teori tersebut diuji dengan menggunakan serangkaian metode analisis horizontal, yang sebelumnya dilakukan pengujian data positif, nilai statik, dan pengukuran statik menggunakan SPSS 24. Hasil penelitian menunjukkan bahwa keragaman partisipasi masyarakat dan kapasitas perangkat pemerintah daerah mempengaruhi tanggung jawab. pengelolaan keuangan daerah, apabila berbagai komitmen kelembagaan tidak mempengaruhi kewajiban pengelolaan keuangan daerah. Kata kunci: Partisipasi Masyarakat, Kompetensi Aparatur, Komitmen Organisasi, Akuntabilitas Pengelolaan Alokasi Dana Desa

PENGARUH LITERASI KEUANGAN, KEPRIBADIAN DAN PERBEDAAN GENDER TERHADAP PERENCANAAN KEUANGAN KELUARGA DI POLITEKNIK PELAYARAN SURABAYA Rizky Indra Pradita
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This research is to gain an understanding, to test, and to prove the influence of financial literacy, personality and gender differences on family financial planning. This study applies a "quantitative approach". The information obtained in this study uses “primary data” collected through a questionnaire survey. The sample in this study was "Surabaya Polytechnic Employees". Sample selection using incidental sampling method. Data analysis used validity test, reliability test and multiple linear regression with SPSS 23 application. The findings showed that financial literacy partially had a negative effect on Family Financial Planning at the Surabaya Shipping Polytechnic. Personality and gender differences partially have a positive effect on Family Financial Planning at the Surabaya Shipping Polytechnic. Simultaneously there is an influence of financial literacy, personality and gender differences on family financial planning at the Surabaya Shipping Polytechnic. Keywords: financial literacy, personality, gender differences, family financial planning

Page 1 of 1 | Total Record : 8

Filter by Year

2021 2021

Filter By Issues

All Issue Vol. 8 No. 2 (2025): July-December 2025 Vol. 8 No. 1 (2025): January-June 2025 Vol. 7 No. 2 (2024): July-December 2024 Vol. 7 No. 1 (2024): January-June 2024 Vol. 6 No. 2 (2023): July-December 2023 Vol. 6 No. 1 (2023): January-June 2023 Vol. 5 No. 2 (2022): July-December 2022 Vol. 5 No. 1 (2022): January-June 2022 Vol 5 No 2 (2022): Behavioral Accounting Journal Vol. 4 No. 2 (2021): July-December 2021 Vol. 4 No. 1 (2021): January-June 2021 Vol 4 No 2 (2021): Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020 Vol. 3 No. 1 (2020): January-June 2020 Vol 3 No 2 (2020): Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019 Vol. 2 No. 1 (2019): January-June 2019 Vol 2 No 2 (2019): Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018 Vol. 1 No. 1 (2018): January-June 2018 Vol 1 No 2 (2018): Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Sofie Yunida Putri

Contact Email
sofie.yunida.ak@upnjatim.ac.id

Phone
-

Journal Mail Official
baj@upnjatim.ac.id

Editorial Address
Jl. Raya Rungkut Madya, Gunung Anyar, 60294, Surabaya

Location
Kota surabaya,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Sofie Yunida Putri

Contact Email sofie.yunida.ak@upnjatim.ac.id

Phone -

Journal Mail Official baj@upnjatim.ac.id

Editorial Address Jl. Raya Rungkut Madya, Gunung Anyar, 60294, Surabaya

Location Kota surabaya, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Sofie Yunida Putri

Contact Email
sofie.yunida.ak@upnjatim.ac.id

Phone
-

Journal Mail Official
baj@upnjatim.ac.id

Editorial Address
Jl. Raya Rungkut Madya, Gunung Anyar, 60294, Surabaya

Location
Kota surabaya,

Jawa timur

INDONESIA