Jurnal Akuntansi dan Keuangan
The Jurnal Akuntansi dan Keuangan (JAK) is a peer-reviewed journal, published biannually in May and November by The Institute of Research and Community Outreach, Petra Christian University, Surabaya, Indonesia. The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.
Articles
94 Documents
<![CDATA[An Empirical Research on Audit Report Timeliness ]]>
<![CDATA[Hendi Hendi]]>;
<![CDATA[Riksen Sitorus]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.25.1.39-53
<![CDATA[Timeliness is an accounting principle that reflects economic value and relevance. Timeliness in releasing financial statements can provide relevant information and can influence decisions. This empirical study aims to examine the effect of company and audit characteristics on the timeliness of audit reports. This study uses a panel regression analysis methodology on 115 Indonesian companies listed on the Indonesia Stock Exchange from 2017-2021. This study concludes that company characteristics have a significant effect on the timeliness of audit reports. Based on the results of empirical testing, larger audit complexity, firm size, and debt-equity lead to shorter audit delays, on the other hand, negative profits and ownership concentration cause longer delays. The implications lead to more timely reporting and an appropriate decision-making process.]]>
<![CDATA[Can the Reclassification of Other Comprehensive Income Narrow the Opportunities for Creative Accounting: Earnings Management and Income Smoothing? ]]>
<![CDATA[Marhaendra Kusuma]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.25.1.25-38
<![CDATA[So far, research in Indonesia examines that the factors that influence creative accounting are the application of Good Corporate Governance, leverage, company size, and political connections, while research on the effect of other comprehensive income (OCI) as a result of the application of fair value accounting has not been widely carried out. This study finds evidence that aggregate OCI accumulation does not affect earnings management and income smoothing. However, testing on group OCI items that will be reclassified to net income has a negative effect. Asset realization commitment increases the negative effect of OCI on earnings management and income smoothing. Creative accounting through OCI can be done through a policy of delaying the realization time and or reducing the real amount of assets realized to get the net profit value according to the interests of management and the subjectivity of determining the fair value of assets and liabilities.]]>
<![CDATA[Environmental Taxation and Green Economics in Southeast Asia ]]>
<![CDATA[Ema Sulisnaningrum]]>;
<![CDATA[Siti Mutmainah]]>;
<![CDATA[Eddy Priyanto]]>;
<![CDATA[Amaury Capdeville Chapuzet]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.25.1.17-24
<![CDATA[This research aims to simulate models of taxes across Southeast Asia by inserting var models such as environment and gasoline fees. This study is for getting the idea that Southeast Asia imposes an environmental fee based on a regression model derived from Southeast Asia's energy consumption and CO2 emissions adjusted by a 10% additional tax (as a dummy variable). This study was motivated by the European Union's policy suggestions on environmental fees, which could be implemented by Southeast Asia. The log-t methods are used in this study, which allows clustering by countries into additional clubs or convergence groupings, and also for utilizing the test for converging within some panel’s states taking into account the variable’s panel data. We believe that environmental fees are an essential public policy tool in Southeast Asia for reducing CO2 emissions as well as the effects on pollutants. Gas tax or carbon pollution tax upon the energy and transportation industries have a substantial influence on raising tax collections in addition to economic expansion within Southeast Asia. Power tax could help to fund initiatives that utilize ecologically good energy while limiting the prohibiting the utilization of natural gas or eco-friendly power. In the transportation industry, the environmental taxes’ function is to reduce emissions of carbon dioxide caused as a result of less environmentally friendly public transport, as well as to support eco-friendly transport.]]>
<![CDATA[Disclosure of Carbon Emissions, Covid-19, Green Innovations, Financial Performance, and Firm Value ]]>
<![CDATA[Prasetyo Ramadhan]]>;
<![CDATA[Puspita Rani]]>;
<![CDATA[Endah Sri Wahyuni]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.25.1.1-16
<![CDATA[The purpose of this study is to investigate the effect of the publication of carbon emissions, COVID-19, and green innovation on financial overall performance and their impact on firm value. The population utilized here are Indonesian companies registered at the Indonesia Stock Exchange from 2015 to 2021 acquired from forty-eight organizations as a sample using purposive sampling. Path analysis is used as the analysis method. This study found that the publication of carbon emissions had no enormous impact on financial performance, while COVID-19 had a full-size negative impact on financial overall performance and green innovation had a substantial-higher-quality impact on financial performance. Meanwhile, COVID-19 has an extensive negative impact on firm value, financial performance has a substantial effect on firm value, and disclosure of carbon emissions and green innovation has no massive effect on firm value. Similarly, financial performance cannot seriously mediate the effect of carbon emission disclosure on firm value. However, financial performance was capable of noticeably mediating the bad effect of COVID-19 on firm value and the big high effect of green innovation on firm value.]]>
<![CDATA[Untangling the Meaning of Photos in Corporate Social Responsibility Reporting ]]>
<![CDATA[Nabila Permatasari]]>;
<![CDATA[Ani Wilujeng Suryani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.25.1.54-68
<![CDATA[This study aims to identify and analyze the meaning of photos in sustainability reports. Visual content analysis was used to determine the motives for using 1823 photos contained in 19 sustainability reports and 24 annual reports of mining companies. Mining companies are vulnerable to conflict because of the environmental pollution they cause; consequently, their legitimacy is threatened. The findings show that 32.58% of the total photos are community-related. Most photos depict the company's relationship with surrounding community groups. In addition, the company's CSR reports include several photos related to the environment, such as unpolluted nature. This is done in an effort to increase the company's legitimacy. Regarding employment practices and decent work, more photos of men than women are displayed, indicating that the mining industry is male-dominated. These findings provide a framework for informing and persuading stakeholders to appreciate the information presented in photographs.]]>
<![CDATA[Fornt Mater (Cover, Editorial, Table of Content) ]]>
<![CDATA[Jurnal Akuntansi dan Keuangan]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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<![CDATA[Preventing Tax Evasion: The Moral Strength of Taxpayers and The Power of Tax Authorities ]]>
<![CDATA[Retnaningtyas Widuri]]>;
<![CDATA[Yenni Mangoting]]>;
<![CDATA[Arja Sadjiarto]]>;
<![CDATA[Tonny Stephanus]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 25 No. 2 (2023): NOVEMBER 2023 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.25.2.91-100
<![CDATA[This study aims to determine the effect of coercive power and the legitimacy of the tax authority on the morale of taxpayers to prevent tax evasion. This study conducts a moderation test to determine the role of tax morale. This study uses a survey approach by distributing 100 questionnaires and analyses them using Partial Least Square (PLS). The results prove that the morale of taxpayers is a force to prevent tax evasion. A moderation test proves that tax morals can weaken the influence of government coercion on tax avoidance. Tax morale strengthens the influence of legitimate power on tax avoidance, although the government's legitimate power does not directly affect tax avoidance. This study explains that taxpayer fraud can be anticipated by enforcing government power through sanctions and audits accompanied by moral strength. The moral strength of taxpayers is a factor that plays a role in controlling government behaviour.]]>
<![CDATA[Does Financial Literacy Matter in Cashless Payment Usage? ]]>
<![CDATA[Fatih Andesita Wuri Bemby]]>;
<![CDATA[Alfiyatul Qomariyah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 25 No. 2 (2023): NOVEMBER 2023 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.25.2.117-128
<![CDATA[This study aims to examine the effect of social influence and effort expectancy on the intention to use and actual usage of cashless payment systems with financial literacy as moderating variable. To conduct this study questionnaires were distributed to all active accounting students at Airlangga University and from there, 128 research samples were obtained. The collected data were analyzed using WarpPLS 8.0. The results show that effort expectancy and social influence have a positive effect on the intention to use cashless payment systems. The result also shows that the intention to use cashless payment systems has a positive effect on the actual usage of cashless payment systems. In addition, the research results indicate that financial literacy does not moderate the effect of effort expectancy and social influence on the intention to use cashless payment. The results of this study are expected to provide insight and a better understanding of financial literacy and cashless payment system.]]>
<![CDATA[The Role of Leadership Function as A Mediating Variable Between Leadership Behaviour and Organizational Performance ]]>
<![CDATA[Stefanie Maria Natasha Nugroho]]>;
<![CDATA[Niluh Putu Dian Rosalina Handayani Narsa]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 25 No. 2 (2023): NOVEMBER 2023 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.25.2.79-90
<![CDATA[This study examined the relationship between leadership behaviour and organizational performance and the relationship between leadership behaviour and leadership functions. It also analyzed the relationship between leadership functions and organizational performance and the relationship between leadership behaviour and organizational performance using leadership functions as mediating variables. The research data was obtained from 282 state apparatus staff from Surabaya's 62 Regional Working Unit Organizations. The results of this study identified a positive relationship between leadership behaviour and organizational performance, as well as demonstrated that leadership functions can partially mediate the relationship between leadership behaviour and organizational performance. This research is expected to provide insight to leaders in the Regional Working Unit Organization on the importance of good behaviour and leadership functions in leading the organization to achieve better performance.]]>
<![CDATA[Ethical Perceptions of Tax Avoidance and Spiritual Balance Dimensions ]]>
<![CDATA[I Gusti Ayu Purnamawati]]>;
<![CDATA[Evan Lau Poh Hock]]>;
<![CDATA[Gede Adi Yuniarta]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 25 No. 2 (2023): NOVEMBER 2023 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.25.2.69-78
<![CDATA[This research is about tax avoidance viewed from the perspective of gender and business scale in analyzing ethical perceptions. This study was conducted using primary data by collecting questionnaires distributed to small and medium-sized industrial entrepreneurs in the province of Bali. The samples used were 52 female entrepreneurs and 48 male entrepreneurs. A comparison of ethical perceptions of tax avoidance was tested using Wilcoxon. The research shows no significant difference between the ethical perceptions of small and medium entrepreneurs on tax avoidance and the moral perceptions of male and female entrepreneurs. The correct tax policy must convince taxpayers to fulfil their obligations, primarily through a spiritual dimension that can strengthen taxpayers' confidence not to commit moral hazard. This study adopts the concept of Rwa Bhineda because today's world will lead to the black-and-white era referred to as Rwa Bhineda.]]>
