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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 169 Documents
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ANALISIS CSR DAN GCG TERHADAP KINERJA KEUANGAN DENGAN ISO STANDAR SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN YANG LISTING DI LQ45) Widia Wahyuningrum
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.35

Abstract

This study aims to test Corporate Social Responsibility and Good Corporate Governance on the company's financial performance, testing the effect of ISO on company performance. This type of research is quantitative research. Through this research the researcher tries to test the financial performance of the company that is listing in LQ 45 which is influenced by Corporate Social Responsibility, Good Corporate Governance, and ISO Standard 14001. The results showed that GCG had a significant effect on Tobins Q, so that it can be interpreted that companies that implement GCG can help companies improve their financial performance. CSR has no significant effect on Tobins Q. It can be interpreted that CSR focuses more on the problems that might arise on the external company and does not have a direct influence on financial performance. GCG has a significant effect on ISO, this can be interpreted when companies that implement GCG and are accompanied by obtaining ISO certification, will be able to help each other in creating good governance for the company. CSR has no significant effect on ISO. It can be interpreted that companies that implement CSR have no influence on the ISO certification that the company has. ISO has an effect on Tobins Q. It can be interpreted that companies that have ISO certification can have a positive effect on the company's financial performance.
STUDI EMPIRIS THEORY OF PLANNED BEHAVIOR TERHADAP INTENSI MAHASISWA MENJADI AKUNTAN Dhani Vyrdha Anggraita Putri
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.37

Abstract

This study aims to analyze Theory of Planned Behavior influencing students' intention to be accountants, where subjective norms, attitudes, and behavioral perceptions can be useful for understanding various behaviors that can influence their decisions. Besides, a state defense behavior also supports the behavior of accountants. This type of research is quantitative research with an approach from Theory of Planned Behavior that is related to the intention of students to become accountants. The type of data used is primary data, which collected by distributing questionnaires to the Postgraduate students of UPN "Veteran" East Java. The analysis technique used in this study is to use the PLS (Partial Least Square) approach. The results showed that the Theory of Planned Behavior proved to influence the intention of students to become accountants, thus it can be said that the UPN "Veteran" East Java graduate students have high confidence in being accountants and tend to have high intentions to become accountants.
PENGARUH KESADARAN PAJAK, PENGETAHUAN PAJAK, SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS KANTOR BERSAMA SAMSAT SURABAYA SELATAN) Tituk Diah Widajantie; Dyah Ratnawati; Tamadoy Thamrin; Muhammad Hilmi Arifin
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.38

Abstract

The tax is a compulsory levy paid by the citizen to the country and is used for the benefit of government and the general public. Tax is one of the country revenues to carry out the government activities, both the central and regional governments. A vehicle tax is a source of regional revenues. A compliance with vehicle taxpayers is one of the indicators in increasing local revenue. This research aimed to analyze the effect of taxpayer awareness, tax knowledge, and tax sanctions on vehicle taxpayer compliance. The population that has been used was all vehicle taxpayers in SAMSAT, South Surabaya. Meanwhile, the sample that has been used was 100 vehicle taxpayers by using random sampling technique. In this research, the data used a questionnaire. The technique of data analysis was using multiple linear analysis. The type of this research was quantitative research. The results of the research were the tax awareness and the tax sanctions significantly influenced vehicle taxpayer compliance while the tax knowledge had no effect on vehicle taxpayer compliance.
PENGARUH TEKANAN WAKTU, TEKANAN KETAATAN, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PERSONIL APARAT PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PENDETEKSIAN FRAUD Gusti Dian Prayogi; Erina Sudaryati
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.41

Abstract

This study aims to determine the influence of time pressure, pressure of obedience, emotional intelligence and spiritual intelligence of Government Internal Control Apparatus in the Detection of Fraud Occurrence at Auditee. This research method uses verifikatif with quantitative approach. Hypothesis testers use statistical test tool that is Structural Equation Model (SEM) based on variance or better known as Partial Least Square (PLS). Sources of data in this study are primary data sources obtained directly, by conducting research and questionnaires. The number of respondents in the region is 70 auditors. Sampling technique using probability sampling with sample random sampling, in determining the number of samples used slovin formula. The results of this study indicate that time pressure and spiritual intelligence variables have no effect on fraud detection. APIP has been able to perform efficiently over time that has been compiled although the time limitations are very tight and rigid. The aspect of religiosity should be measured by a wider aspect. The variables of obedience pressure and emotional intelligence affect the detection of fraud. Pressure from superiors and clients can affect the independence of APIP by making changes to the examination results and ignoring the accumulated evidence.
HUBUNGAN ANGGARAN PARTISIPASI DAN BUDGETARY SLACK DENGAN INTERNAL CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PTS KABUPATEN JOMBANG) Rachma Agustina; Sri Trisnaningsih
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.40

Abstract

This study aims to determine the direct effect of budgetary participation on budgetary slack; the effect of the interaction between internal control and budgetary participation on budgetary slack. This type of quantitative research with purposive sampling method. The study population was 204 managers from 9 PTS, while a sample of 51 from 6 PTS in Jombang. Data analysis techniques with the SPSS program use data quality tests, classic assumption tests and hypothesis testing in the form of Moderated Regression Analysis (MRA). The results showed that budgetary participation did not affect budgetary slack directly, the interaction of internal control with budgetary participation did not affect budgetary slack.
BUDAYA ORGANISASI, PERILAKU DISFUNGSIONAL DAN KINERJA PADA TAHAP PERENCANAAN ANGGARAN S. Hikmah Jamil
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.39

Abstract

This research aimed to explained the effect of dysfungtional behavior as mediator variabel that correlated organizational behavior and public servant performance. This research use explanatory research, objected to local government of Sumenep, Indonesia. This research use a quantitative approach, with data collection techniques using questionnaires. The population in this study were all structural officials who worked in the official offices in Sumenep Regency which consisted of 16 official offices. From 317 questionnaires distributed to respondents, only 162 questionnaires can be processed and become research samples. Data were analyzed using Partial Least Square (PLS). The result showed no effect of participation budgeting on the performance of the apparatus either directly or through the dysfungtional behavior as a moderating variable. While the organizational culture give effect to the performance of the apparatus and dysfungtional behavior directly. This research found that dysfungtional behavior has not been able to moderate the relation of budgeting participation and oganizational culture on the performance of local apparatus. Organizational culture can effect the performance of the officers and officials dysfungtional behavior. Organizational culture give more effect to the participation of budgeting on the performance of local apparatus.
ANALISIS HUBUNGAN STRATEGI BISNIS, MODEL PENGUKURAN KINERJA, KINERJA PERUSAHAAN DAN NILAI PERUSAHAAN (STUDI EMPIRIS PADA INDEKS ISLAM JAKARTA) Eko Hariyanto
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.36

Abstract

This study aims to obtain empirical evidence about the relationship between corporate strategy, performance measurement model, company performance and value of the firm. The research subjects are companies that have gone public and entered the Jakarta Islamic Index in 2013 until 2017. The number of samples in this study were 30 companies. By using path analysis in analyzing data, it is known that the results of this study, it can be concluded that value of the firm is directly influenced by the variable corporate performance and performance measurement model. The cost leader strategic variable influences the corporate performance and performance measurement model variables, while the product deferencial strategic directly influences corporate performance. It is hoped that this research will be used as a basis for decision making about the company's strategy and its performance measurement model.
MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN DAN PRESTASI BELAJAR SISWA TERHADAP PERSEPSI ETIKA PROFESI SISWA Puji Hastuti
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.22

Abstract

This is a quantitative research which is done to the twelfth class of Accounting competence program of Ten State Vocational High School Surabaya. This research aims at finding out the influence of ethical content in Finance Accounting Teaching and Student’s Learning Achievement to the Student’s Profession Ethical Perception of the twelfth class students of Accounting Competence Program Department of Surabaya Ten State Vocational High School.The sample is taken by using the proportional random sampling technique. The amount of sample is 89 out of 114 students of the twelfth class of Accounting competence program department of Surabaya Ten State Vocational High School students.The Research Instrument Test is done first before taking the data. It covers the validity test and the reliability one. The method of collecting data is documentation and questionnaire. Analysis Prerequisite Test which is done is normality test, multicolonirity test, and heterocedasticity test. The analysis done in this research is doubled linear regression one. The result of the research shows that there is positive and significant influence of ethical content in Finance Accounting Teaching to the student’s profession ethical perception. This is shown by t-count as many as 5.133 with the significant score of 0.000 under the determined significant score standard of 0.05. While student’s learning achievement does not influence significantly to the student’s profession ethical perception. This is shown by t-count as many as 0.765 with the significant score of 0.446 above the determined significant standard as many as 0.05. However, there is positive influence simultaneously of the ethical content in Finance Accounting Teaching and the student’s profession ethical perception.
KOMUNIKASI DUA ARAH DAPAT MERESPON PELAKU UKM DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK Hiras Pasaribu; Asep Saefudin; Alp. Yuwidiantoro
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.24

Abstract

Small and Medium Enterprises (SMEs) have limited resources, therefore it is necessary to mediate not only the understanding of taxation, but can help to develop business management, so that SMEs get the ease of developing the business and will have a positive impact on SME players. Thus Taxpayers will respond positively to tax pay compliance. This research will continue the development of SME governance. However, the first year of this study will first see the quality of education and understanding of the taxpayer, with the aim is, to determine the effect of the quality of extension services tax and tax understanding of the taxpayer compliance response. The method used is an eplanatory survey of 100 SMEs in Yogyakarta. To get data using questionnaire. By sending a questionnaire by post or e-mail, many respondents do not return it, then do it directly collect from the respondent. Data Testing is done by Partial Leas Squar (PLS) method. PLS does not assume any particular distribution for parameter estimation, so no parametric technique is required to test parameters. The result of this research conclude that the quality of service of tax service influence but very low to taxpayer compliance, while the understanding of taxpayer has a significant effect on taxpayer compliance.
PENERAPAN SISTEM TRANSAKSI NON TUNAI TERHADAP AKUNTABILITAS KINERJA MANAJERIAL Ashari Lintang Yudhanti
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.26

Abstract

Successfully of performance is determined by the effectiveness and efficiency of an organization's managerial activities. The performance is a management tool to improve organizational accountability. Non- cash payment transaction system is present to answer the needs of the organization today as an effort to encourage transparency and financial accountability. The purpose of this study is to test the influence of implementation of non-cash transaction system to accountability, accountability effect on managerial performance, influence implementation of non-cash transaction system to managerial performance, and influence of implementation of non-cash transaction system to managerial performance through accountability. The population of this research is the staff of ITS Surabaya who operate the non-cash transaction system, while the sample used is 50 employees, with using probability sampling technique. The data used in this study is the primary data through the distribution of questionnaires to employees. Analysis technique in this research is Partial Least Square (PLS). The results of this study indicate that implementation of non-cash transaction system has a significant effect on accountability, accountability has a significant effect on managerial performance, implementation of non-cash transaction system has significant effect directly on managerial performance, and implementation of non-cash transaction system has significant effect on managerial performance through accountability. thus, the implementation of non-cash transaction system, supports business process on ITS Surabaya so it can more effectively and efficientlySmall and Medium Enterprises (SMEs) have limited resources, therefore it is necessary to mediate not only the understanding of taxation, but can help to develop business management, so that SMEs get the ease of developing the business and will have a positive impact on SME players. Thus taxpayers will respond positively to tax pay compliance. This research will continue the development of SME governance. However, the first year of this study will first see the quality of education and understanding of the taxpayer, with the aim is, to determine the effect of the quality of extension services tax and tax understanding of the taxpayer compliance response. The method used is an eplanatory survey of 100 SMEs in Yogyakarta. To get data using questionnaire. By sending a questionnaire by post or e-mail, many respondents do not return it, then do it directly collect from the respondent. Data testing is done by Partial Least Square (PLS) method. PLS does not assume any particular distribution for parameter estimation, so no parametric technique is required to test parameters. The result of this research conclude that the quality of service of tax service influence but very low to taxpayer compliance, while the understanding of taxpayer has a significant effect on taxpayer compliance.

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