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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
 1 
Search results for , issue "Vol. 15, No. 2" : 6 Documents clear
RELEVANSI NILAI PENGUNGKAPAN MODAL INTELEKTUAL SECARA VOLUNTARY DAN INVOLUNTARY (THE VALUE RELEVANCE OF INTELLECTUAL CAPITAL VOLUNTARY AND INVOLUNTARY DISCLOSURES) Rachmawati, Dyna; Susilawati, C. Erna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2
Publisher : UI Scholars Hub

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Abstract

The main purpose of this study is to examine the value relevance of intellectual capital dis-closures voluntary and involuntary. Previous studies use annual reports as main source to determine intellectual capital disclosures voluntary. Annual report is less reliable, unobjec­tive and contain advertorial. This study seeks for alternative sources to identify intellectual capital disclosures. To determine intellectual capital disclosures voluntary (involuntary), we use website (online business media). This study uses companies in Kompas 100 during Janu­ary – December 2017 as research samples. Intellectual capital disclosures measured by con­tent analysis method. The results show that intellectual capital disclosures both voluntary and involuntary have value relevance. The main contribution of this study is an alternative source to collect data on intellectual capital disclosures.
MAGNITUDE OF CORRUPTION, RATIONALIZATION, AND INTERNAL CONTROL QUALITY: AN EXPERIMENTAL STUDY ON SUBSEQUENT OFFENSE Nahartyo, Ertambang; Haryono, Haryono
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2
Publisher : UI Scholars Hub

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Abstract

This research examines the extent to which the rationalization tactics model reflects the relation between magnitude of corruption and attitudes toward corruption. The rationalization model predicts that individuals will justify their corrupt acts and that rationalizations will affect subsequent offense depending upon the levels of internal control quality. Using a 2 X 2 between-subjects experiment with 170 public servants as participants, this research finds that individuals are more prone to accept and rationalize their corrupt acts in the gratuities context than in the bribery context. Further, this research finds that rationalizations lead to subsequent offense. However, this study cannot find support on the mitigating effect of internal control quality. The results point to the importance of considering the implications of organizational culture for future effective combat against corruption.
THE EFFECT OF PERSONAL TENURE ON EARNINGS SURPRISE MANAGEMENT Amelia, Devitha; Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to investigate the effect of personal tenure between Audit Partner and Client CEO on firm’s likelihood to do upward earnings management. Using non financial firms listed on Indonesia Stock Exchange period 2012 – 2014, this study finds that personal tenure between Audit Partner and Client CEO have significant positive influence on firms’ likelihood to do upward earnings management and downward forecast guidance. The results of this study indicate that personal tenure positively influences both mechanisms of avoiding negative earnings surprises. Furthermore, since the company's resources in doing both mechanisms are often limited, this study also examines the impact of personal tenure on firm’s choices between the two mechanisms, by testing whether companies choose to do downward forecast guidance, but not upward earnings management or using upward earnings management but not downward forecast guidance. The results show that personal tenure positively associated with the likelihood of firms doing downward forecast guidance without upward earnings management. The result indicates that lower independency of the audit partner due to longer tenure between Audit Partner and Client CEO encourage management to do earnings management by avoiding negative earnings surprise.
MASA KERJA CEO DAN MANAJEMEN LABA (CEO TENURE AND EARNIGS MANAGEMENT) Vernando, Andreas; Rakhman, Fuad
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to investigate the CEO behavior in managing earnings during his tenure. This study predicts that the CEO will overstate earnings in the early years and the final year of his service. Prior studies investigating earnings management only focused on either the early years or the final year of CEO service without considering CEO tenure between the early years and the final year of CEO service. Study investigating earnings management during CEO tenure was still scarce (Ali and Zhang 2015). Further, prior studies predicted that new CEO would engage in income-decreasing earnings management that was explained by big bath theory. However, this study predicts that CEO in early years of their services will engage in income-increasing earnings management that can be explained by career concern theory. Therefore, this study contributes to fill the gap in the literature. Using the sample of nonfinancial companies listed in the Indonesia Stock Exchange from 2005 to 2014, this study finds that CEO will overstate earnings in the early years of his services. However, this study does not find that CEO overstate earnings in the final year of his services.
ANALISIS PENGARUH ADOPSI XBRL TERHADAP ASIMETRI INFORMASI DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI (ANALYSIS OF XBRL ADOPTION’S IMPACT ON INFORMATION ASYMMETRY, WITH CORPORATE GOVERNANCE AS MODERATING VARIABLE) Mahardika, Surya Aditama; Harahap, Siti Nurwahyuningsih
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2
Publisher : UI Scholars Hub

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Abstract

This study investigates the impact of Extensible Business Reporting Language (XBRL) adoption on Information Asymmetry, with Corporate Governance (CG) as moderating variable. XBRL is a technology for financial reporting, to facilitate presentation of financial reports in standard format and enable greater accessibility for financial information for further analysis. Adoption of XBRL is expected to increase the quality of financial report and thus reduce information asymmetry. Impact of XBRL on the quality of financial report is strengthen by CG that in various previous studies is identified as a factor that improves quality of financial report. Samples under this study are listed firms in capital market in several Asia countries, i.e. Japan, South Korea, and Singapore. This study concludes that XBRL adoption results in information asymmetry decrease. CG has both direct impact and moderating effect on the relationship between XBRL and information asymmetry. CG strengthen the negative impact of XBRL on information asymmetry.
INSTITUTIONALIZATION OF PERFORMANCE MANAGEMENT SYSTEM IN A MALAYSIAN LOCAL GOVERNMENT FROM THE PERSPECTIVE OF NEW INSTITUTIONAL SOCIOLOGY Hasbolah, Farhana; Alwi, Norhayati Mohd; Mohamad, Muslim Har Sani
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this paper is to examine the process of institutionalizing and implementing Key Performance Indicators (KPIs) in a Malaysian local government (LG). New Institutional Sociology (NIS) is used to understand the various institutional pressures faced by the organization during the development and implementation process of KPIs. An interpretive case-study strategy was applied. A total of 22 interviews have been conducted with the top management of the LG. The findings suggest that the evolution of the Performance Management System (PMS) in the LG was a result of the directions of government through the Government Transformation Programme (GTP) and is still in its infancy stage. Although the LG has adopted the contemporary PMS, the old PMS; Annual Work Target (AWT) is still the dominant PMS. The KPIs initiative was considered as secondary PMS; therefore, it became as a complementary tool to the existing system. The study also discovered that the KPIs had brought several changes to the staff, departments, and the organization itself. The outcome of the KPIs' implementation, however, could not be studied. The research outcome has contributed to the existing performance management literature especially in the development of PMS within the Malaysian context by exploring the development and implementation of KPIs in an LG as well as the organizational changes within the organization.

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