cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Miranti Kartika Dewi
Contact Email
miranti.kartika@ui.ac.id
Phone
+62 21 7272425 (ext. 506)
Journal Mail Official
jaki@ui.ac.id
Editorial Address
Department of Accounting, Faculty of Economics and Business Universitas Indonesia Kampus UI Depok, Jawa Barat, 16424, Indonesia
Location
Kota depok,
Jawa barat
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
 1 
Search results for , issue "Vol. 12, No. 1" : 6 Documents clear
PENGARUH PREMANAGED EARNINGS DAN DIVIDEN YANG DIHARAPKAN TERHADAP PRAKTIK MANAJEMEN LABA Wibiksono, Rosalia Anita; Rudiawarni, Felizia Arni
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine whether the companies paying dividend in the previous year (payers) are more likely to perform earnings management than companies that do not (non-payers) in order to meet the expected dividend. The study also examines the impact of premanaged earnings and expected dividend on earnings management practices. Sample used in this research are manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. The findings suggest that there is a significant negative relationship between premanaged earnings and discretionary accruals, and a significant positive relationship between the expected dividends and discretionary accruals. This study concludes that dividend is important determinant of earnings thresholds. However, dividend is not a unique motivation to perform earnings management.
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI DI LAPORAN KEUANGAN Akmyga, Stalsa Frani; Mita, Aria Farah
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Corporate governance has impacts on the disclosure of key management compensation in the financial statements through the application of the principle of transparancy. This research aims to analyze the impact of corporate governance structure, such as family ownership, managerial ownership and the effectiveness of the audit committee, as well as audit quality of key management compensation disclosures in the financial statements according to PSAK No. 7 (Revised 2010). The research using multiple regressions examined non-financial companies listed on the Indonesia Stock Exchange in 2011. The research found that companies that are controlled by family and not part of a business group significantly affect management to comply with the mandatory disclosure related to key management compensation information in the financial statements. The research also found that the effectiveness of the audit committee significantly affects management to provide better information related to financial disclosures. Furthermore, the audit quality significantly increases the transparency of the compensation of key management related to PSAK No. 7 (Revised 2010).
PENENTU BESARAN TRANSAKSI PIHAK BERELASI: TATA KELOLA, TINGKAT PENGUNGKAPAN, DAN STRUKTUR KEPEMILIKAN Utama, Cynthia Afriani
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesian firms are characterized by conglomeration that tends to conduct related party transaction (RPT). Extant academic literature provides two competing views on RPTs: the efficient transaction hypothesis and the conflict of interest hypothesis. The purpose of this study is to investigate RPT from the point of view of the conflict of interest hypothesis. Specifically, this study examines the size of RPT which is performed by majority shareholders to expropriate minority shareholders. The size of RPT measures the direct influence of RPT on shareholders’ wealth. In this study, the size of RPT is measured by RPT transactions of assets plus liabilities (RPTAL) and sales plus expenses (RPTSE) relative to book value of equity. Furthermore, this study investigates whether RPTAL and RPSE are determined by CG practices, disclosure of RPT, and ownership structure. This study cannot find the influence of CG on size of RPTAL and RPTSE. The results of the study also show that only disclosure of RPT and ownership structure that have positive impact on size of RPTSE. Disclosure of RPT increases more efficient RPTSE than abusive RPTSE. This study find that the relationship between the disclosure and RPTAL is insignificant as efficient RPTAL does not dominate abusive RPTAL, while concentrated ownership has a positive impact on abusive RPTSE.
PERANAN FEEDBACK DALAM MENGOPTIMALKAN PELATIHAN PENUGASAN REVIEW PENGENDALIAN INTERN: EKSPERIMEN DENGAN KERANGKA TEORI KOGNITIF Nurim, Yavida; Kusuma, Indra Wijaya; Supriyadi, Supriyadi; Nahartyo, Ertambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Based on cognitive theory, this study aims to compare between outcome feedback and explanatory feedback in the acquiring of internal control review task knowledge and performance. Both of feedbacks serve different review mechanism, so it will influence auditor’s judgment process. This study uses experimental method, involving undergraduate accounting students as participants as a proxy for inexperienced auditors. The result implies that training should enhance the optimum knowledge acquisition because the appropriateness of training method will encourage optimum auditor’s performance in internal control review.
INDIKASI PENYALAHGUNAAN DISCRETIONARY FUND DALAM ANGGARAN PENDAPATAN DAN BELANJA DAERAH MENJELANG PEMILUKADA 2015 Winoto, Agus Hadi; Falikhatun, Falikhatun
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to investigate the possibility of any indication of misuse of discretionary funds in the budget, and to obtain empirical evidence on the factors of budget capability and political motives that affect the proportion of these funds before the local election in 2015. The study was conducted in 143 districts/cities in Indonesia in 2015 which implement the local election simultaneously. The results using t-test showed that there was no different proportion of discretionary funds before and ahead of the local election in 2015. This implies that there is no indication of misuse of grant and social aid before the local election in 2015. The results of multiple regression analysis showed that the fiscal capacity factor (fiscal space) and political factors affect the size of proportion of discretionary funds (grants and social aid) before the local election in 2015. The larger the local government fiscal space, the greater the allocation of its discretionary funds. Incumbents are more likely to use discretionary funds to lure prospective voters to reelect in the local election 2015 than non-incumbent regional head.
DO OBEDIENCE PRESSURE AND TASK COMPLEXITY AFFECT AUDIT DECISION? Cahyaningrum, Christina Dwi; Utami, Intiyas
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pressures from various parties may impact auditor’s decisions. Complex and interrelated tasks can also inhibit auditor to search for relevant information, to process it, and to determine audit decision. This study aims to investigate the accuracy of audit decision made by junior auditors when they face obedience pressure and task complexity. Using accounting bachelor students as surrogates of junior auditors, we conduct a 2x2x2 between-subject experimental design to test our hypotheses. We manipulate both obedience pressure and task complexity into high and low condition. The results show that participants who receive both low obedience pressure treatment and low task complexity treatment make more accurate audit decision. It is expected that our research could inform practitioners the importance of minimizing the side effect of obedience pressure and task complexity on inaccurate audit decision.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2015 2015


Reset
Filter By Issues
All Issue Vol. 22, No. 2 Vol. 22, No. 1 Vol. 21, No. 2 Vol. 21, No. 1 Vol. 20, No. 2 Vol. 20, No. 1 Vol. 19, No. 2 Vol. 19, No. 1 Vol. 18, No. 2 Vol. 18, No. 1 Vol. 17, No. 2 Vol. 17, No. 1 Vol. 16, No. 2 Vol. 16, No. 1 Vol. 15, No. 2 Vol. 15, No. 1 Vol. 14, No. 2 Vol. 14, No. 1 Vol. 13, No. 2 Vol. 13, No. 1 Vol. 12, No. 2 Vol. 12, No. 1 Vol. 11, No. 2 Vol. 11, No. 1 Vol. 10, No. 2 Vol. 10, No. 1 Vol. 9, No. 2 Vol. 9, No. 1 Vol. 8, No. 2 Vol. 8, No. 1 Vol. 7, No. 2 Vol. 7, No. 1 Vol. 6, No. 2 Vol. 6, No. 1 Vol. 5, No. 2 Vol. 5, No. 1 Vol. 4, No. 2 Vol. 4, No. 1 Vol. 3, No. 2 Vol. 3, No. 1 Vol. 2, No. 2 Vol. 2, No. 1 Vol. 1, No. 2 Vol. 1, No. 1 More Issue