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Behavioral Accounting Journal
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 5 Documents
 1 
Search results for , issue "Vol. 7 No. 1 (2024): January-June 2024" : 5 Documents clear
Dimensi Etika Akuntan Publik dalam Era Digital Oehoedoe, Muhammad Sabrian; Mahardika, Fidyah
BAJ: Behavioral Accounting Journal Vol. 7 No. 1 (2024): January-June 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i1.364

Abstract

Artikel ini menguraikan tantangan dan tanggung jawab etika akuntan, khususnya akuntan publik, beserta pemanfaatan teknologi digital dengan metode telaah pustaka. Teori utilitarianisme digunakan untuk menjawab bagaimana akuntan publik seharusnya memanfaatkan teknologi digital seperti AI dan big data untuk menghasilkan penilaian yang berkualitas dan etis. Artikel ini juga menguraikan bagaimana akuntan mempertahankan penilaian etis di tengah dilema etika terkait pemanfaatan teknologi. Artikel ini berkontribusi dalam membangun perspektif moral-etika dalam memanfaatkan teknologi dalam pekerjaan akuntan dan mencegah terjadinya penyimpangan etika yang dapat berdampak pada bisnis dan masyarakat. Penelitian ini memberikan masukan terkait etika yang harus dimiliki akuntan publik di era digital.   This article describes the ethical challenges and responsibilities of accountants, especially public accountants, along with the use of digital technology with the literature review method. The theory of utilitarianism is used to answer how public accountants should use digital technology such as AI and big data to produce high-quality and ethical judgments. This article also describes how accountants maintain ethical judgment in the midst of ethical dilemmas related to the use of technology. This article contributes to building a moral-ethical perspective in utilizing technology in accountant work and preventing ethical deviations that can impact business and society. This research provides input regarding ethics that must be owned by public accountants in the digital era.
Pemetaan Penelitian Corporate Tax: Studi Bibliometrik Vosviewer dan Literature Review Wijayanti, Fatimah; Andriani, Sri
BAJ: Behavioral Accounting Journal Vol. 7 No. 1 (2024): January-June 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i1.327

Abstract

Penelitian ini bertujuan untuk menggambarkan mengenai penelitian dan perkembangan mengenai Corporate Tax dengan menggunakan studi bibliometrik VOSviewer dan kajian literature review. Penelitian dilakukan dengan cara menelusuri website Publish or Perish dengan kata kunci Corporate Tax selama 10 tahun, dari tahun 2014 hingga 2024. Penelitian tersebut didapatkan 286 artikel penelitian. Artikel hasil penelusuran tersebut kemudian dilakukan analisis secara deskriptif, lalu dilakukan penginputan, serta dilakukan analisis menggunakan VOSViewer dan kajian literature review agar dapat mengetahui visualisasi pemetaan perkembangan topik atau subjek penelitian seputar Corporate Tax. Literature review menunjukkan bahwa terdapat berbagai macam metodologi dan pendekatan yang digunakan dalam penelitian corporate tax. Hasil penelitian menunjukkan bahwa berdasarkan hasil visualisasi pemetaan memakai VOSviewer, penelitian mengenai Corporate Tax diklasifikasikan menjadi 5 kluster. Sedangkan berdasarkan hasil kajian literature review, terdapat 6 tema utama penelitian seputar Corporate Tax. Topik penelitian yang paling banyak dikaji adalah tentang pengaruh corporate tax terhadap Government, Investment, Income, Economy, Reform, dan Change. Hasil penelitian ini bisa digunakan untuk bahan referensi bagi para peneliti dalam melakukan penelitian selanjutnya tentang corporate tax.   This study aims to describe research and developments on Corporate Tax using the VOSviewer bibliometric study and literature review study. The study was conducted by searching the Publish or Perish website with the keyword Corporate Tax for 10 years, from 2014 to 2024. The study obtained 286 research articles. The searched articles were then analyzed descriptively, then inputted, and analyzed using VOSViewer and literature review studies in order to find out the visualization of the mapping of the development of research topics or subjects around Corporate Tax. The literature review shows that there are various methodologies and approaches used in corporate tax research. The results of the study show that based on the results of the mapping visualization using VOSviewer, research on Corporate Tax is classified into 5 clusters. Meanwhile, based on the results of the literature review study, there are 6 main themes of research around Corporate Tax. The most widely studied research topics are about the influence of corporate tax on Government, Investment, Income, Economy, Reform, and Change. The results of this study can be used as reference material for researchers in conducting further research on corporate tax.
Masihkah Mahasiswa Berminat Berkarir Sebagai Auditor Setelah Menjalani Magang MBKM? Razi, Fahrul; Vendy, Vicky
BAJ: Behavioral Accounting Journal Vol. 7 No. 1 (2024): January-June 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i1.189

Abstract

Penelitian ini bertujuan untuk mendeterminasikan pengaruh pengalaman magang MBKM mahasiswa terhadap ketertarikannya berkarir sebagai auditor di Kantor Akuntan Publik (KAP). Penelitian ini menggunakan metode kualitatif. Sumber data merupakan data primer yang diperoleh dari proses wawancara dengan informan yang merupakan mahasiswa magang di KAP Gideon Adi dan Rekan Cabang Surabaya. Hasil penelitian ini menunjukkan faktor-faktor selama menjalankan magang menurut mahasiswa yang memberikan pengaruh terhadap ketertarikan pemilihan karir sebagai auditor di KAP seperti penghargaan finansial, ketertarikan pemeriksaan laporan keuangan, pengalaman ketika menempuh mata kuliah Pemeriksaan Keuangan I, serta desas-desus tentang profesi auditor. Informan merasa tetap berminat untuk berkarir menjadi auditor di KAP setelah menjalankan magang MBKM walaupun banyak suka dan dukanya.   This study aims to determine the influence MBKM internship experience on students’ interest in pursuing a career as an auditor in a Public Accounting Firm (KAP). This study uses a qualitative method. The data source is primary data obtained from an interview process with informants who are intern students at KAP Gideon Adi and Rekan Surabaya Branch. The results of this study indicate the factors during the internship according to students that influence the interest in choosing a career as an auditor at KAP such as financial awards, interest in auditing financial statements, experience when taking the Auditing I, and rumors about the auditor profession. The informant felt that they are still interested in having a career as an auditor at KAP after carrying out the MBKM internship even though there were many ups and downs.
Faktor Non-Ekonomi dalam Pembentukan Kepatuhan Pajak Wajib Pajak Orang Pribadi I Made Widyaputra; Sonya Azharani Nugrahani
BAJ: Behavioral Accounting Journal Vol. 7 No. 1 (2024): January-June 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i1.405

Abstract

Penelitian ini bertujuan untuk mengkaji hasil-hasil studi terdahulu yang membahas faktor-faktor non-ekonomi yang memengaruhi kepatuhan pajak melalui pendekatan literature review. Kajian dilakukan dengan menganalisis artikel ilmiah yang diperoleh dari basis data menggunakan kata kunci seperti “kepatuhan pajak”, “faktor non-ekonomi”, dan istilah terkait lainnya. Dari hasil pencarian awal, ditemukan 127 artikel. Artikel tersebut kemudian diseleksi berdasarkan beberapa kriteria, yaitu: terbit di jurnal terindeks Sinta atau Scopus, dapat diakses penuh, membahas faktor non-ekonomi, dan memiliki hasil penelitian yang jelas. Diperoleh 8 jurnal yang dianggap paling relevan untuk dianalisis lebih lanjut. Hasil kajian menunjukkan bahwa faktor-faktor non-ekonomi seperti religiusitas, tax morale, pengetahuan perpajakan, tingkat pendidikan, dan persepsi etis terhadap tax evasion memiliki pengaruh signifikan terhadap kepatuhan pajak. Selain itu, Theory of Planned Behavior (TPB) digunakan sebagai kerangka teoritis yang dapat menjelaskan keterkaitan antara sikap, norma subjektif, dan persepsi kontrol dengan niat wajib pajak untuk memenuhi kewajiban perpajakan. Kebijakan perpajakan dapat disesuaikan untuk tidak hanya mendorong kepatuhan melalui pendekatan administratif dengan memperhatikan aspek-aspek non-ekonomi ini, tetapi juga melalui pembangunan kesadaran moral dan etika yang lebih kuat pada wajib pajak. Kajian ini diharapkan dapat memberikan kontribusi konseptual yang mendalam dalam pengembangan studi kepatuhan pajak serta menjadi referensi yang berguna dalam merancang kebijakan perpajakan yang lebih berorientasi pada pembentukan kesadaran, tanggung jawab sosial, dan etika perpajakan di kalangan masyarakat.   This  study  aims  to  examine  previous  research  on  non-economic  factors influencing tax compliance using a literature review approach. The review was conducted by analyzing scholarly articles obtained from the database using keywords such as “tax compliance”, “non-economic factors”, and other related terms. The initial search yielded 127 articles. These articles were then filtered based on several criteria, including publication in Sinta- or Scopus-indexed journals, full-text availability, a focus on non-economic factors, and the presence of clear research findings. From this selection process, eight journals were identified as the most relevant for further analysis. The findings indicate that non-economic factors such as religiosity, tax morale, tax knowledge, education  level,  and  ethical  perception  of  tax  evasion  significantly  influence  tax compliance. In addition, the Theory of Planned Behavior (TPB) is used as the theoretical framework to explain the relationship between attitude, subjective norms, and perceived behavioral control with taxpayers’ intention to fulfill their tax obligations. Tax policies should be designed not only to encourage compliance through administrative approaches, but also by fostering stronger moral and ethical awareness among taxpayers. This study is expected to provide a meaningful conceptual contribution to the development of tax compliance literature and serve as a valuable reference for designing tax policies that emphasize awareness-building, social responsibility, and ethical behavior in society.     
Pengungkapan Emisi Karbon, Akuntansi Hijau, dan Kinerja Lingkungan sebagai Penentu Nilai Perusahaan Brian Audika; Nadhira Nuril Maushufi
BAJ: Behavioral Accounting Journal Vol. 7 No. 1 (2024): January-June 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i1.406

Abstract

Penelitian ini mengkaji pengaruh carbon emission disclosure, green accounting, dan environmental performance terhadap nilai perusahaan menggunakan metode narrative literature review. Environmental performance berperan sebagai moderasi yang dapat memperkuat atau melemahkan hubungan antara pengungkapan emisi karbon dan nilai perusahaan, bergantung pada regulasi dan tekanan pemangku kepentingan. Dengan menganalisis 15 artikel yang diterbitkan antara 2019–2024, hasil menunjukkan bahwa transparansi dalam pengungkapan emisi karbon dan penerapan green accounting dapat meningkatkan kepercayaan investor dan nilai perusahaan. Namun, dampaknya tidak selalu positif, karena beberapa penelitian mengungkapkan adanya ketidakpastian bagi investor terkait biaya dan manfaat kebijakan keberlanjutan. Keterbatasan penelitian ini yaitu penggunaan pendekatan narrative literature review yang bersifat deskriptif, sehingga tidak menyediakan analisis statistik untuk mengukur kekuatan hubungan antarvariabel secara kuantitatif. Selain itu, faktor eksternal seperti kondisi ekonomi, regulasi yang terus berkembang, serta perbedaan industri belum sepenuhnya terakomodasi, yang dapat mempengaruhi hasil analisis dan generalisasi temuan. This study examines the effect of carbon emission disclosure, green accounting, and environmental performance on firm value using the narrative literature review method. Environmental performance plays a moderating role that can strengthen or weaken the relationship between carbon emission disclosure and firm value, depending on regulation and stakeholder pressure. By analyzing 15 articles published between 2019-2024, the results show that transparency in carbon emissions disclosure and green accounting can increase investor confidence and firm value. However, the impact is not always positive, as some studies reveal uncertainty for investors regarding the costs and benefits of sustainability policies. The limitation of this study is the use of a descriptive narrative literature review approach, which does not provide statistical analysis to quantitatively measure the strength of the relationship between variables. In addition, external factors such as economic conditions, evolving regulations, and industry differences have not been fully accommodated, which may affect the results of the analysis and generalization of findings.

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