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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. 12, No. 2" : 6 Documents clear
PENGARUH PENDIDIKAN KARAKTER KEAGAMAAN DAN OTORITAS ATASAN UNTUK BERBUAT CURANG TERHADAP PERILAKU TIDAK ETIS AKUNTAN Sofyani, Hafiez; Rahma, Nadia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to examine the influence of the religious character education, supervisor authority to cheat and the interaction of these factors toward unethical behavior of accountants in financial reporting. This study used experiment approach i.e. 2x2 factorial between subjects. These results reveal that when there is a superior authority to cheat, the subject will tend to cheat in making financial statements (unethical). Furthermore, subjects who received religious character education will tend to behave ethically in making financial reports. The results also indicate that the religious character education has ability to mitigate the urge to do unethical wich arise from authority of superiors to cheat factors.
PENGARUH KONSENTRASI KEPEMILIKAN KELUARGA DAN INTERNET FINANCIAL REPORTING (IFR) TERHADAP ASIMETRI INFORMASI Virgiawan, I Putu Yogi; Diyanty, Vera
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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Abstract

This study examines whether family-controlled firms have a higher level of information asymmetry than non family-controlled firms. This study also examines the influence of Internet Financial Reporting (IFR) to the information asymmetry. The results of the study indicate that family-controlled firms do not have higher level of information asymmetry than non family-controlled firms. Moreover, the study found that the application of IFR reduces the level of firm’s information asymmetry. This study contributes to the accounting literature and regulator by providing evidence the role of IFR in reducing information asymmetry.
PENGUNGKAPAN EMISI GAS RUMAH KACA, KINERJA LINGKUNGAN, DAN NILAI PERUSAHAAN Anggraeni, Dian Yuni
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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Abstract

The objective of this study is to investigate the impact of greenhouse gas (GHG) emissions disclosure and environmental performance on firm value, and then it examines the role of environmental performance in moderating the relationship between them. The analysis of this study uses moderated regression analysis with panel data. The sample consists of firms that listed in PROPER’s rank and BEI for 2010-2013. Consistent with legitimacy and signaling theory, the results show that GHG emissions disclosure has a positive impact on firm value, while environmental performance does not, except for the gold rank. Then, the PROPER’s rank that is a proxy for the environmental performance cannot be moderating that relationship. It is probably that the ranks cannot represent the environmental performance of firm as a whole, so there is no evidence that the rank will be moderating the relationship between GHG emissions disclosure and firm value.
MODEL REVISI KEYAKINAN DAN KEPUTUSAN AUDIT: SUATU PENGUJIAN EKSPERIMENTAL Ayuananda, Tri Ika; Utami, Intiyas
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of the research is to assess the recency effect about sequence, manner of presentation and form of information on audit decisions when the information is presented sequentially or simultaneously. Recency effect is a biased decision of the auditor when information is given in sequence and auditors tend to weigh the last information greater than the earlier information. The research used a 2x2x2 experimental design with 80 participants between the subject of undergraduate students majoring in accounting. The results of the research showed that: (i) belief revision occurs when information is presented in the sequential method; and (ii) in the audit decision-making, reviews effects occur in the form of a chart.
KEAHLIAN AUDITOR DAN TURNOVER INTENTION SEBAGAI MEDIASI DETERMINAN KINERJA AUDITOR Srimindarti, Ceacilia; Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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Abstract

This research aims to examine the effect of locus of control and organizational commitment on auditors’ performance as well as to examine whether auditors’ expertise and turnover intention mediate the effect of locus of control and organizational commitment on auditors’ performance. Samples of this study were auditors who worked at audit firms in Semarang. Samples were selected using the purposive sampling method. The data were analyzed using SEM with AMOS program. This study found that locus of control had a negative effect on auditors’ performance, organizational commitment had a positive effect on auditors’ performance, and auditors’ expertise and turnover intention had no effect on auditors’ performance. Furthermore, locus of control had a negative effect on auditors’ expertise, and organizational commitment had a negative effect on turnover intention. Based on this result, managers of public accounting firm (partners) should provide some trainings to the auditors who had the external locus of control so that they can achieve the standardized performances. They should also confirm the company’s values to the auditor to increase emotional attachment to the company as well as try to comply to the demands of the company thus its performance will be in accordance with company’s expectations.
PERILAKU ANOMALI PASAR ATAS AKRUAL KONFORMITAS AKUNTANSI-PAJAK DALAM KONTEKS MODERNISASI SISTEM PERPAJAKAN DI INDONESIA Kartiko, Sigit Wahyu; Rossieta, Hilda; Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals (which have higher tax conformity) and book-only accruals (which have lower tax conformity). This study also demonstrates whether the market anomalies occur on those accruals component in the context of taxation in Indonesia. By using 1.729 observations over the years of 2002-2014, this study shows that strategy in book-tax conformity accruals is generally income increasing, while strategy in book-only accruals is income decreasing. The company’s policy on accrual components has different characteristics before and after the implementation of this phase. Governance improvement of taxation authority can increase corporate book-tax conformity accruals. However, when corporate is facing changes in tax laws such as simplification and lower tax rate, they decrease book-tax conformity accruals. Therefore, discretionary book-tax conformity accruals are mispriced by market.

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