Behavioral Accounting Journal
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.
Articles
168 Documents
<![CDATA[ANALISIS PENDETEKSIAN KECURANGAN PADA LAPORAN KEUANGAN ]]>
<![CDATA[Wiwi Idawati]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v3i1.60
<![CDATA[The accounting profession is often associated with cases of financial statement fraud. The purpose of this study is to examine the effect of professional ethics, auditor experience, auditor professional skepticism on the detection of auditor fraud. The research method uses associative surveys with quantitative data and Likert scale. The research subjects used auditors from the Public Accounting Firm (KAP) in the Central Jakarta and South Jakarta areas as the population using the simple random sampling method. Unit samples were obtained by 92 respondents from 30 KAP. The analysis technique uses multiple linear regression with SPSS 22. The results of the study prove that professional ethics, auditor experience, and skepticism from auditor professionals have a large impact in detecting fraud in the preparation of financial statements. Future studies can increase the number of samples and add other independent variables that have an effect on the auditor when he sees manipulation in the financial statements.]]>
<![CDATA[PENGARUH PENGALAMAN AUDITOR, KOMPETENSI PROFESIONAL, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA SURABAYA) ]]>
<![CDATA[Novia Eka Rahmadanty]]>;
<![CDATA[Muslimin]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v3i1.61
<![CDATA[The research purpose is to determine and empirically test the effect of auditor experiene, professional competence, and task complexity on audit judgment. The research using quantitative approach. The research is using population sample of the auditor who works under the Public Accountant Office (KAP) in the Surabaya, which is registered in the IAPI 2019 Directory. Sampling in this research uses probability sampling techniques with a simple random sampling method and a sample of 52 auditors is obtained. The analytical method used is multiple linear regression using data quality tests, normality tests, classic assumption test, and hypothesis testing using SPSS version 23. The results of this study indicate that the auditor's experience, professional competence, and task complexity simultaneously influence on audit judgment. Partially, auditor experience and professional competence has negative and not significantly effect on “audit judgment”. While the “task complexity has a positive and significant effect on audit judgment.]]>
<![CDATA[PERSEPSI MAHASISWA AKUNTANSI DALAM MEMILIH KARIR SEBAGAI AKUNTAN PUBLIK PADA UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
<![CDATA[Sa’dullah]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v2i2.43
<![CDATA[The aim of this research is to test the accounting students’ perception in choosing a career as a public accountant in university of Nusantara PGRI Kediri.This research is based on quantitative used survey method. Technique of collecting data is conducted by interview, questionnaire and observation. Technique of analyzing data in this research used Partial Least Square (PLS).The research findings showed that financial appreciation, professional training, social value, working environment, job vacancy, family and personality has influenced in choosing a career as a public accountant. The result showed that many factors influenced someone in choosing a career as a public accountant.]]>
<![CDATA[DIGITAL DISRUPTION: PELUANG ATAU ANCAMAN BAGI EKSISTENSI PROFESI AKUNTAN DI MASA DEPAN ]]>
<![CDATA[Sofie Yunida Putri]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v2i2.44
<![CDATA[This study aims to examine the impact, both opportunities and threats, of digital disruption on the existence of the accounting profession in the future. This is a qualitative research with a transcendental phenomenology approach, which explores accountants' perspectives related to the digital disruption phenomenon faced by the accounting profession. Data collection was carried out with a semi-structured interview technique of three key informants who worked as educators at UPN "Veteran" Jawa Timur. The impact of digital disruption in this research is the impact of the use of virtual classroom systems on accountant educators and the use of accounting software for accountants. The results of this study indicate that digital disruption has no impact on the existence of the accounting profession as long as the accountant is able to adapt to technological developments. Therefore, to maintain its existence, an accountant must be able to adapt to technological developments and increase his mastery of knowledge.]]>
<![CDATA[PENGENDALIAN INTERNAL ATAS SIKLUS PENGELUARAN PADA SEBUAH PERUSAHAAN KONTRAKTOR DI INDONESIA ]]>
<![CDATA[Fina Amaliah Hidayanti]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v2i2.45
<![CDATA[This study aimed to evaluate the company's internal control implementation of expenditure cycle Standard Operating Procedure (SOP) PT. DWK. This study used an interpretive qualitative approach. This study found the lack of authorization on cash out evidence, disuse of temporary bon documents and drafts,and lack of management commitment in implementing SOP. The results of this study is to provide recommendations on the weaknesses of the implementation of SOP expenditure cycle of PT. DWK. By doing this research, misuse in the application of SOP expenditure cycle are expected can be minimized and prevented, so that the company's resources can be used effectively and efficiently.]]>
<![CDATA[KEBIASAAN MENCATAT TRANSAKSI KEUANGAN DAN PENGARUH TINGKAT PENGHASILAN PADA KELUARGA AKUNTAN ]]>
<![CDATA[Danyswara Madyasta]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v2i2.46
<![CDATA[Research Objectives to evaluate the habits of household accountants in recording family finances, because basically they have skills in terms of financial recording and reporting. This study uses a qualitative approach with several family accountant informants, both those who have habits and those who do not keep records of family finances. The results showed that family accountants who were not accustomed to recording family finances, often had many sudden and urgent family needs. They assume without doing the recording and analysis of perceived family financial budget more effectively, while the family accountant who initially make a habit of financial records of the family are accustomed to anymore because there is an increase in family income.]]>
<![CDATA[PENGARUH PENGALAMAN AUDITOR, PROFESIONALISME, DAN INDEPENDENSI TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT DENGAN AUDIT JUDGEMENT SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Kiki Putri Dwi Novianti]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v2i2.47
<![CDATA[This study aims to analyze the effect of auditor experience, professionalism and independence influencing audit assessment, which also aims to analyze audit assessments to strengthen auditor experience, professionalism, and independence of the accuracy of audit results. This type of research is quantitative research. The sample in this study was 75 respondents who were calculated using the Slovin formula. The data source of this research is an auditor who works in a public accounting firm in Surabaya. Data collection techniques using a questionnaire taken by drawing. Test the hypothesis by comparing the results of the path coefficient with the T-table with the Partial Least Square (PLS) approach. The results showed that the influence of auditor experience, professionalism, and independence influences the accuracy of opinion results. Audit judgment strengthens experience and independence influences the accuracy of opinion results, while audit judgment does not affect the strengthening of professionalism regarding the accuracy in providing audit opinion.]]>
<![CDATA[PENGARUH PEMAHAMAN DAMPAK KORUPSI TERHADAP MINAT MASYARAKAT SEBAGAI CITIZEN CONTROL ]]>
<![CDATA[Saadah]]>;
<![CDATA[Syakieb Arsalan]]>;
<![CDATA[Dini Verdania Latif]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v2i2.48
<![CDATA[Corruption is defined as "misuse of public office for personal gain". This definition leads to corruption being concentrated in the hands of the elite. Corruption interferes with governance practices, reducing public funds available to support economic growth programs, in turn, will reduce public trust in the government. To prevent corruption, the government develops e-government. The implementation of e-government aims to enable the government to provide information on the administration of government activities in a transparent and accountable manner and to make it easier for the public to access this information. With the ease of access, it is expected that the community can participate in overseeing the government activities as citizen control. The interest of the community as citizen control can also be influenced by people's understanding of the impact of corruption. If the public is aware of losses due to corruption, the community will be encouraged to monitor the government carefully. This study aims to determine the effect of understanding the impact of corruption on community interest as citizen control. This research is an explanatory research. Sample in this study are residents of the city of Bandung. The results of the study indicate that understanding the impact of corruption by the public has an effect on people's interest as citizen control.]]>
<![CDATA[AKUNTAN BERJIWA BELA NEGARA (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAWA TIMUR) ]]>
<![CDATA[Dwi Suhartini]]>;
<![CDATA[Hero Priono]]>;
<![CDATA[Astrini Aning Widoretno]]>;
<![CDATA[Galuh Tiaramurti]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v2i2.49
<![CDATA[The purpose of this study is to analyze the factors that influence the learning process in the undergraduate programn Accounting department of "Veteran" UPN East Java in forming an accountant with the spirit of defending the country. Higher education has a very important role in developing the ability of individuals to be more insightful in science, technology, and the formation of good character. For this reason, effective learning models need to be developed in the campus environment, namely integrated learning models at the level of study programs by optimizing hard skills and soft skills in the learning process. The research method used is qualitative research with a phenomenological approach. The results of this study are there are still factors that can influence the learning process so that it becomes an obstacle in realizing learning outcomes to produce superior graduates with defending the country character. For this reason, in eliminating and reducing academic cheating, it requires learning methods of the Student Teams-Achievement Divisions (STAD) model to optimize hard skills and soft skills in forming a nation-wide accountant.]]>
<![CDATA[DETEKSI FRAUD: QUO VADIS SISTEM PENGENDALIAN INTERNAL PEMERINTAH ]]>
<![CDATA[Taufiqur Rohman]]>;
<![CDATA[Hamidah]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v2i1.34
<![CDATA[This study discusses about how the Government's Internal Supervisory Apparatus understands its role in fraud detection and the Government's Internal Control System. The aim of this study is to find out the extent to which the Government's Internal Supervisory Apparatus understands their role in fraud detection according to the Government's Internal Control System in the Provincial Government "XYZ". This research is a descriptive qualitative study. The results showed that APIP's understanding was very diverse and many of them did not understand their role in fraud detection and prevention. It is also similar with the Government's Internal Control System associated with the APIP role. The condition that becomes the common thread is not yet the functioning of the early warning system for efforts to eradicate corruption in this country.]]>
