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Miranti Kartika Dewi
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+62 21 7272425 (ext. 506)
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jaki@ui.ac.id
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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. 11, No. 2" : 6 Documents clear
PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA Rachmawati, Nurul Aisyah; Martani, Dwi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to analyze the effect of Large Positive Abnormal Book-Tax Differences (LPABTD) on earnings persistence and accruals persistence. This study used unbalanced panel data of listed companies in Indonesia Stock Exchange from 2006-2011. It is hypothesized that firms with LPABTD exhibit lower earnings and accruals persistence than other firms with Large Positive Normal Book-Tax Differences (LPNBTD). The results provide evidence which is consistent with the hypotheses. It is shown that firms with LPABTD exhibit lower earnings quality than other firms with LPNBTD.
CURRENT ASSET TUNNELING AND FIRM PERFORMANCE IN AN EMERGING MARKET Sari, Ratna Candra; Baridwan, Zaki
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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Abstract

This study examines the effect of current asset tunneling on firm performance from the emerging market perspective. Although tunneling activities is a common practices by businesses especially in Indonesia, there exist obstacles in the measurement of tunneling activity because it is difficult to proof the existence of such practices. In this study, we measure tunneling by using accounts receivables and develop tunneling detection criteria. In addition, this study examines the effect of tunneling on firm performance and market reaction during the announcement of the related party transaction. The study finds that from the perspective of the being-tunneled companies, receivables to related parties negatively affect the company’s profit margin. Companies which announce related party transaction indicating tunneling obtain negative abnormal return during the announcement of the related party transaction.
MEMAHAMI PERILAKU STAKEHOLDERS INDONESIA DALAM ADOPSI IFRS: TINJAUAN ASPEK KEPENTINGAN, BAHASA, DAN BUDAYA Efferin, Sujoko; Rudiawarni, Felizia Arni
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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Abstract

This study examines the dynamics of the implementation of IFRS in Indonesia and challenges faced by its stakeholders by using interpretive-qualitative research paradigm. In-depth interviews, observations, and documentary analysis were used during data collection processes. The results were then cross-examined through triangulation. More specifically, this study attempts to identify problems arised during the implementation and the responses of the stakeholders. The authors hope that the findings can enrich the literatures about the interconnectedness among accounting, culture, language, and stakeholders’ interests in the context of developing countries, especially Indonesia. Our results indicate that there is an interdependence among the stakeholders (regulator, auditor, user, preparer, and higher education institutions) in which there is no party that can individually ensure the successfulness of the IFRS implementation. Synergistic, long-term oriented collective efforts among those parties are required since they all have internal constraints that can inhibit the implementation. In addition, culture (including language) exacerbates the problems and, hence, require long-term, strategic responses in macro level. Finally, this study suggests seven propositions conditioning the effectiveness of IFRS implementation in a national context.
PERAN MEDIASI INSTITUSIONAL BUDAYA TERHADAP HUBUNGAN NILAI BUDAYA DAN PENGUNGKAPAN NILAI ISLAM Violita, Evony Silvino; Syakhroza, Akhmad; Nasution, Mustafa Edwin
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to analyze mediation role of cultural institutional element on the influence of societal values on the disclosure of Islamic values. The cultural institutional elements analyzed are legal system, capital market development, and human development. This research covers 102 Islamic banks for the data of 2010 to 2012 around the world. The study finds that capital market development is the only element that has mediation role on the influence of culture on the disclosure of Islamic values. The capital market development has a partial mediation role on the influence of humane orientation on the disclosure of Islamic values and does not have mediation role on the influence of other cultural dimension (social orientation, power distance, and uncertainty avoidance). The capital market development has direct influence rather than mediation role on the disclosure of Islamic values. Meanwhile, the study cannot prove that the other two elements have mediation role in the influence of culture on the disclosure of Islamic values.
ANTECEDENTS AND IMPACTS OF STUDENTS’ ETHICAL PERCEPTION IN ACCOUNTING LEARNING PROCESS Istiningrum, Andian Ari
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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Abstract

The objectives of this research are to get knowledge about what contributions that higher education can provide to build students’ ethical perception and awareness of fraud prevention. To achieve these objectives, the research was conducted toward accounting students at Yogyakarta State University. Data were collected using questionnaires distributed to 149 students. The analysis of the data used path analysis. Based on the result of the survey to the respondents, the research provides evidence that higher education has a positive and significant influence to build students’ ethical perception through internalizing objectivity and professional responsibility in the intermediate auditing course. In addition, it is also proven that accounting students who have high level of ethical perception are able to build awareness of fraud prevention.
PENGARUH FAKTOR-FAKTOR KONTEKSTUAL TERHADAP PERSEPSIAN PENYERAPAN ANGGARAN TERKAIT PENGADAAN BARANG/JASA Juliani, Dian; Sholihin, Mahfud
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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Abstract

This study examines the effect of contextual factors such as knowledge of regulatory, management commitment, and environmental bureaucracy on budget absorption related to the procurement of goods/services. Institutional theory and expectancy theory are used to explain the phenomenon of budget absorption related to the procurement of goods/services. This study uses mixed method with sequential explanatory design. The samples in this study were employees who had a certificate of the procurement of goods/services at 152 SKPD in the area of D. I. Yogyakarta. The results of quantitative analysis in this study showed that knowledge of regulatory, management commitment, and environmental bureaucracy have positive effect on the budget absorption related to the procurement of goods/services. The results of the qualitative analysis also support the quantitative results based on interviews conducted in the selected respondents. The major contribution of this study is to provide an understanding of the factors that influence the absorption related to the procurement of good/services, so it can be used to formulate policies and improvements in the procurement of goods/services.

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