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Miranti Kartika Dewi
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Department of Accounting, Faculty of Economics and Business Universitas Indonesia Kampus UI Depok, Jawa Barat, 16424, Indonesia
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INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia
Published by Universitas Indonesia
ISSN : 18298494     EISSN : 24069701     DOI : 10.7454/jaki
Core Subject :
JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of accounting and finance from various fields of study, such as financial accounting, public sector accounting, management accounting, Islamic accounting and financial management, auditing, capital market based accounting research, corporate governance, ethics and professionalism, corporate finance, accounting education, behavioral accounting, taxation, banking, information system, sustainability reporting, comprehensive corporate reporting, and climate change-related reporting. The contributed papers may cover the following ranges of subjects but are not limited to: - Discussion and exploration of new theory and knowledge of public, corporate and nonprofit accounting and finance - Empirical investigations providing novel and contributions substantial contributions in the above topical areas of interest - Case studies exploring accounting and finance practices are also welcome
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol. 10, No. 1" : 6 Documents clear
MANAJEMEN LABA DENGAN CLASSIFICATION SHIFTING: PENGUJIAN LABA USAHA DAN POS LUAR BIASA (STUDI EMPIRIS DI NEGARA-NEGARA ASEAN) Wulandari, Soliyah; Kusuma, Indra Wijaya
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

Earnings management using classification shifting is interesting because many previous researches have shown that analyst and investors pay more attention to core earnings (investors give low weight on transitory earnings). Extraordinary items are transitory items or irregular items and their allocation require management subjectivity, thus allowing management to exercise classification shifting using extraordinary items to increase core earnings. This research aims to detect earnings management through classification shifting by classifying core expenses as extraordinary items to increase core earnings. Samples of this research obtained with purposive sampling from all companies listed in the capital markets of Indonesia, Malaysia, Singapore, Philippines, Thailand, and Vietnam. Final samples are 126 observations from 2004 until 2008. Data analysis was performed using multiple regressions. Results show that extraordinary items current year are positively associated with unexpected core earnings this year, but extraordinary items this year are also positively associated with unexpected change in core earnings in the following year. This research does not provide empirical support for classification shifting by companies listed in the capital markets of Indonesia, Malaysia, Singapore, Philippines, Thailand, and Vietnam. An unexpected increase in core earnings is more consistent with real economic improvements.
THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD Kusumawati, Synthia Madya; Hermawan, Ancella A.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Financial statement fraud is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud has recently received considerable attention from the business community, accounting profession, academicians, and regulators. This paper sheds light on the factors that may increase the likelihood of financial statement fraud. This study empirically tests the impact of board of commissioners and audit committee effectiveness, ownership structure, bank monitoring, and the firm life cycle on the probability of accounting fraud. Hypothesis testing was carried out by using logistic regression model using fraud data from BAPEPAM-LK (Indonesia Stock Exchange Supervisory Agency) during the years of 2005-2011. The result of this study indicates that the audit committee effectiveness and controlled family ownership reduce the fraud probability. However, the effectiveness of board commissioners, foreign ownership, bank monitoring, and the firm life cycle do not have any effect on fraud probability.
MANAJEMEN LABA DAN MANAJEMEN IMPRESI DALAM LAPORAN TAHUNAN: PENELITIAN STRATEGI PENGUNGKAPAN PERUSAHAAN Suripto, Bambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

This study examines the impact of earnings management to impression management in Management Discussion and Analysis (MD&A). Earnings management is measured using an index that includes accrual discretional, income smoothing, and loss avoidance reporting. Impression management is measured using an index that includes the use of self-serving attribution and accounting explanation bias. Impression management data are obtained by content analysis of the MD&A sections of 594 annual report companies in the period between 2004 and 2009. Empirical test results show that earnings management, performance level, performance changes, and economic conditions negatively affects impression management. The study results are useful for regulators to formulate and enforce the Bapepam rules No. VIII.G.2 about annual report to minimize the possibility managers conducting earnings and impression management.
RISET EKSPERIMENTAL PENGAUDITAN: EVOLUSI DAN TOPIK KONTEMPORER Utami, Intiyas; Nahartyo, Ertambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

Behavioral research in accounting is paying more attention to auditing issue since auditing relies heavily on judgment and decision making process. This article describes the development of experimental auditing research and identifies the potentials for contemporary research by documenting the international article from the 1970s to 2000s. This article is organized into the following sections. After the introductory part, it discusses the nature of experimental auditing research (EAP), the evolution of international EAP, topics of contemporary EAP, and the development of EAP in Indonesia. Based on the analysis of international EAP articles, we suggest that future research focuses on risk-based auditing, modes of presentation of audit information, fraud risk assessment, analytical procedure, interaction between auditors and clients (negotiation and agreement) and interaction between auditors with their auditor counterparts (brainstorming).
PENGARUH MODIFIED AUDIT OPINION TERHADAP BORROWING CASH FLOW DAN INVESTMENT CASH FLOW Cahyaningrum, Puspita Hardina; Fitriany, Fitriany
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

This study examines and analyzes the economic consequences of modified audit opinion on borrowing cash flow and investment cash flow. Panel data model was used to observe the research. The sample of this study was 247 companies listed in Indonesia Stock Exchange for the years 2008-2010. The results show that modified audit opinion, except unqualified opinion with explanatory paragraph about going concern, did not affect borrowing cash flow because audit opinion was not the only consideration for granting credit by creditors. Companies receiving modified audit opinion were proven using more operating cash flow for investing shown in investment cash flow, especially companies receiving unqualified opinion with explanatory paragraph about going concern.
PENGARUH BUDAYA TRI HITA KARANA TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI DIMEDIASI PERSEPSI KEGUNAAN DAN PERSEPSI KEMUDAHAN PENGGUNAAN Suardikha, I Made Sadha
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine and analyze the direct influence of THK culture, perceived usefulness, and perceived ease of use to the use of the AIS; and indirect influence of THK culture on the use of AIS are mediated perceived usefulness and perceived ease of use. This study looked at 80 samples of LPD in Bali. Required data collected by the survey using a list of questions. Data that has been collected analyzed using analysis tools PLS Smart 2.0 M3. The test results showed that THK culture influences perceiveved usefulness, perceived ease of use, and the use of SIA. Perceived usefulness and perceived ease of use affect the use of SIA. Similarly, THK culture influence of the uses of AIS mediated perceived of usefulness and perceived ease of use.

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