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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
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Articles 6 Documents
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Search results for , issue "Vol. 13, No. 1" : 6 Documents clear
PENGARUH LIPUTAN MEDIA, KEPEKAAN INDUSTRI, DAN STRUKTUR TATA KELOLA PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN LINGKUNGAN Solikhah, Badingatus; Winarsih, Arga Mustika
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine the influence of media coverage, industry sensitivity and corporate governance structure on the quality of environmental disclosure. The sample of this study is taken from six industries (mining, energy, chemicals, pharmaceuticals, cosmetics, food and beverages) from Indonesia Stock Exchange during 2011, 2012 and 2013. This study uses panel data regression analysis and employs 128 listed companies as the samples of the study. The results show that industry sensitivity, multiple directorship, board size, firm size and ROA positively affect the quality of environmental disclosure. The results also show a negative effect of independent commissionaire on environmental disclosure. This study also provides evidence that media, gender and institutional ownership have no effect on environmental disclosure.
SIMBOLIS ATAU SUBSTANTIF? ANALISIS PRAKTIK PELAPORAN CSR DAN KUALITAS PENGUNGKAPAN Nasution, Ryan Muhammad; Adhariani, Desi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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Abstract

This research is aimed to test empirically the influence of three Corporate Social Responsibility reporting (CSR) practices on the quality of CSR disclosure. Specifically, the research is conducted to determine whether the practices are substantive in nature, which is to improve the quality of disclosure as media of accountability to stakeholders; or simply symbolic to establish a company’s positive image. The three practices are the use of standalone CSR reports, Global Reporting Initiative (GRI) frameworks, and external assurance services for CSR reports. This study uses a sample of 50 non-financial companies with large market capitalization listed in Indonesia Stock Exchange in 2011-2013. The results show that the use of standalone CSR reports negatively affects the quality of CSR disclosure, which is interpreted as a reflection of the symbolic approach in its preparation. Meanwhile, the use of external assurance services and the adoption of GRI has a positive influence. However, after several sensitivity tests, the results were mixed, and overall showed that GRI adoption did not improve the quality of disclosure. Thus, the research findings indicate that the use of external assurance services increases the quality of disclosure but there are still a lot of symbolic information in CSR disclosure in Indonesia, even though the company has already followed the GRI reporting framework.
INFORMATION ASYMMETRY AND HERDING BEHAVIOR Komalasari, Puput Tri
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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Abstract

Conceptually, the stock market is strong form efficient in the long term. However, in practice, there are various forms of market anomalies that undermine the accuracy of the efficient market hypothesis. One factor suspected as the cause of market inefficiency is herding behavior. Investors herd when they imitate the actions of other investors. This behavior occurs when there is a continuous interaction among rational investors that prevents them from seeking information about market fundamentals. This study provides new insights by including information asymmetry as a moderating variable. This research examines the phenomenon of herding behavior in the Indonesia Stock Exchange as well as examines directly the effect of information asymmetry on herding behavior. The period of study is 2008 using time series of daily stocks data that actively traded in the capital market. Results of this study find that investor tends to follow market consensus when price changes at the low level, but when there is large price swing market participant acts independently from other investors. Interestingly, this study finds that information asymmetry is a necessary condition for the existence of herding behavior.
FAKTOR-FAKTOR YANG MEMENGARUHI REMUNERASI DIREKSI: STUDI KOMPARASI PERUSAHAAN DI AUSTRALIA, SINGAPURA, INDONESIA, DAN MALAYSIA Probohudono, Agung Nur; Perwitasari, Dwi; Putra, Rifky Pratama
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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The purpose of this paper is to analyze factors affecting directors’ remuneration. Factors tested in this study are distress status, company performance, ownership structure and board composition. Sample of this study is non-financial companies listed in Indonesia Stock Exchange, Malaysia Stock Exchange, Singapore Stock Exchange and Australian Stock Exchange. A total of 474 companies’ financial reports are used in this study for the period of 2011-2013. This study uses purposive sampling method to select the sample. This study uses multiple regression to examine factors that affect directors’ remuneration. The result shows that average of directors’ remuneration for distress and non-distress companies in Indonesia, Malaysia, Singapore and Australia is different. Singaporean firms tend to provide higher directors’ remuneration than other countries, while the lowest ones are Malaysian firms. The result shows that distress status, managerial ownership and ownership concentration affect directors’ remuneration, while the shareholder return, ROA and board composition do not affect the directors’ remuneration. This paper is beneficial to connect between remuneration and corporate performance when firms experience distressed and non-distressed. This paper also provides contribution for firms, investors and practitioners in issue related to directors’ remuneration.
PERSEPSI INVESTOR TERHADAP PERUBAHAN PENYAJIAN KEPENTINGAN NONPENGENDALI SEBELUM DAN SESUDAH BERLAKU EFEKTIFNYA PSAK 4 (REVISI 2009) Margaret, Margaret; Hidayat, Taufik
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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This study aims to examine investors’ perception toward changes in noncontrolling interest presentation before and after the effective date of PSAK 4 (Revised 2009). The perception is determined from the value relevance of noncontrolling interest component, whether the value relevance is negative (liabilities) or positive (equity). PSAK 4 (1994) regulated that noncontrolling interests should be presented as mezzanine items, meanwhile PSAK 4 (Revised 2009) regulated that noncontrolling interests should be presented as equity in consolidated statement of financial position. Sample of this study consists of 137 listed companies in Indonesia Stock Exchange (IDX) from various industry sectors with six years observation. This study used regression method for panel data. The result shows that before the effective date of PSAK 4 (Revised 2009), investors perceived noncontrolling interests as equal to liabilities. After the effective date of PSAK 4 (Revised 2009), changes in noncontrolling interests presentation as equity do not change investors’ perception as equity. This result gives evidence that changes in presentation of an item in financial statement do not necessarily change investors’ perception toward a financial statement item.
SIKAP, NORMA SUBJEKTIF, DAN INTENSI PEGAWAI NEGERI SIPIL UNTUK MENGADUKAN PELANGGARAN (WHISTLE-BLOWING) Suryono, Erwan; Chariri, Anis
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to investigate factors that influence civil servants to whistle-blow fraud. It also investigates the effect of government’s bureaucracy reforming program on the civil servants’ intention to whistle-blow fraud. By employing the theory of reasoned action, this study included variables of subjective norms, attitudes, and whistle-blowing intentions. This study used primary data gathered from questionnaires of 293 respondents. Respondents were civil servants in the ministries/agencies that have and have not implemented bureaucratic reforms. The findings of this study indicated that subjective norms positively affected the attitudes and intentions of civil servants to report the wrongdoings. However, the attitudes had no significant effect on civil servants’ whistle-blowing intentions. In addition, there are no significant differences on subjective norms, attitudes, and whistle-blowing intentions between civil servants in ministries/agencies that have implemented bureaucratic reforms and civil servants in ministries/agencies that have not implement bureaucratic reforms.

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