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Miranti Kartika Dewi
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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
 1 
Search results for , issue "Vol. 20, No. 1" : 6 Documents clear
THE ROLE OF SOCIAL INVESTING EFFICACY IN MEDIATING THE EFFECT OF INDIVIDUAL VALUES ON ETHICAL INVESTMENT DECISIONS Hanifa, Khoiro Uma; Atmini, Sari
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

Along with the development of global issues regarding climate change, inequality, and pandemics, ethical investors now can integrate environmental and social aspects through sustainable- and responsible-based investment decisions which allow them to not only focus on financial goals. This study aims to investigate whether individual values, i.e., religiosity, altruism, and egoism, directly influence sustainable- and responsible-based investment decisions. This study also aims to find empirical evidence that those individual values (religiosity, altruism, and egoism) indirectly influence sustainable- and responsible-based investment decisions through social investing efficacy (SIE). The respondents of this study are 96 short-term Indonesian individual investors. Using structural equation modeling, this study does not succeed in finding evidence that religiosity, altruism, and egoism have direct influences on sustainable- and responsible-based investment decisions. However, this study documents that religiosity, altruism, and egoism indirectly influence sustainable- and responsible-based investment decisions through social investing efficacy.
MATHEMATICS-BASED TEACHING MODEL AND INSTRUCTORS’ FINANCIAL ACCOUNTING PERFORMANCE: AN EXPERIMENTAL STUDY Warsono, Sony; Rohma, Frida Fanani; Pranesti, Arin; Rumiyati, Rumiyati
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

Double entry bookkeeping (DEB) and the rules of debit and credit (RDC) are first contained in a mathematical book. Using this basic premise, this study develops a mathematics-based teaching model (MBTM) and examines its impact on instructors’ financial accounting performance. This study employed a quasi-experimental method with 43 accounting instructors as participants. The findings indicate that the implementation of the MBTM resulted in a significant improvement in instructors' performance. Furthermore, the teaching experience had a positive effect on instructor performance, particularly when combined with the MBTM approach. Previous empirical research has aimed to compare traditional (preparer) and innovative (user) teaching approaches for the introductory accounting course. In line with this objective, the present empirical study introduces the MBTM as an innovative teaching model and assesses its effectiveness. This study is the first of its kind to implement the innovative mathematics-based teaching model (MBTM) specifically designed based on the history of accounting. It is worth noting that the study also utilized accounting instructors as research subjects, a less commonly employed approach in previous research endeavors.
BUDGET PARTICIPATION: INTERACTION EFFECTS OF WORK ENGAGEMENT AND EMPOWERMENT Chia, Yew-Ming, Dr; GRANT, Lewis, Mr
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

This study investigates the two-way interaction effects of work engagement and empowerment on the degree of employees' budget participation industry in Scotland. Data are collected from 159 employees via an online questionnaire and analyzed using multiplicative regression analysis. The results confirm the presence of a two-way interaction effect between work engagement and empowerment on the degree of budget participation at a statistically significance level (p = 0.0002). Further analysis indicates that the higher the empowerment, the greater its enhancing effect on the positive relationship between work engagement and the degree of employees' budget participation. This study provides one of the first empirical evidence of a contingent relationship between work engagement and budget participation over the range of the level of empowerment. Consequently, the results have contributed insights to the literature in facilitating our understanding of both the moderating role of empowerment and extending the boundary conditions on work engagement and budget participation association. Human resource personnel and management can consider the application of empowerment as a potential intervention strategy to boost the productivity and performance of employees resulting from the latter's increased participation in the budget-setting process.
EARNINGS AND CAPITAL MANAGEMENT THROUGH LOAN LOSS PROVISIONS IN INDONESIAN BANKS AFTER IFRS 9 IMPLEMENTATION Haq, Qadri Fidienil
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine whether Indonesian banks perform earnings and capital management through loan loss provisions and whether IFRS 9 implementation improves accounting quality by focussing on those practices. The analysis is conducted with a sample of 28 banks in Indonesia selected from the Indonesian Stock Exchange from 2012 – 2021. This study adopts a model modified from previous studies (Ahmed et al. 1999; Anandarajan et al. 2003; Anandarajan et al. 2006; Leventis et al. 2011). Using the model, this study finds that Indonesian banks perform earnings management but do not perform capital management through loan loss provisions. Although IFRS 9 implementation increases loan loss provisions, it does not affect earnings and capital management practices.
DOES CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE INCREASE THE STOCK PRICE CRASH RISK? EVIDENCE FROM INDONESIA Soeprajitno, Raden Roro Widya Ningtyas; Setiawan, Zephyra Violetta; Na’im, Ainun
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

Indonesia fully supports efforts to disclose corporate social responsibility (CSR) to increase awareness of issues regarding the environment globally, as stated in the Sustainable Development Goals (SDGs). The connection between the disclosure of corporate social responsibility and the stock price crash risk is examined in this study. Furthermore, we analyse and check robustness and endogeneity issues to avoid variable bias selections. The study uses as its sample companies that are listed on the Indonesia Stock Exchange and follow the Global Reporting Initiative (GRI) for corporate social responsibility. It is found that companies with corporate social responsibility disclosures have a positive relationship with the stock price crash risk. Empirically, this finding contributes to broadening the scope of CSR research, while the relationship described in CSR is in line with the stock prices crash risk. This study shows that corporate social responsibility reporting has another side, which can be explained by management tactics. Thus, this study provides a new, broader, picture related to the characteristics of corporate events in Indonesia, showing that CSR disclosure patterns can result from corporate management interventions.
THE RISK ASSOCIATED WITH THE ONE-PARTNER AUDIT TEAM SCENARIO: A PRELIMINARY STUDY Al-Adeem, Khalid R.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

An accounting firm may bear the risk associated with the partner supervising the engagement. This study aims to explore the dynamics within the audit engagement to illustrate the potential consequences of the partner's actions and decisions that extend beyond the firm. A synthesis of three theories, namely functional organization theory, the power of lower participants theory, and the third dimension of power theory, reveals the power distribution between the partner leading the audit engagement and other participating auditors. While the functional organization theory and the second and third dimensions of power theory suggest that the lead partner holds more power, the power of lower participants theory proposes that lower-level auditors can influence outcomes in conflicts. A web-based survey with 66 auditors was conducted to gather insights. While not all hypotheses find support in the data, the study uncovers interesting aspects of the auditor-partner relationship. These findings have significant implications for how audit engagements are organized and warrant further exploration. Auditors generally accept the partner's justifications regarding suspicious transactions and accounting treatments but refrain from sharing specific information. They believe in the importance of audit partners' awareness of gathered information. Although auditors do not fear repercussions when reporting wrongdoing, they tend not to report to local authorities. However, they endorse the idea of appointing a reviewing partner, quality assurance, or risk control role to mitigate errors in the audit process.

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