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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. 20, No. 2" : 6 Documents clear
THE RELATIONSHIP BETWEEN BUREAUCRACY AND DEVELOPMENTS IN MANAGEMENT ACCOUNTING, 1700-2023: AN OVERVIEW Costa Oliveira, Helena; Craig, Russell; Rodrigues, Lúcia Lima
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 2
Publisher : UI Scholars Hub

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Abstract

Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded to a prevailing positive understanding of bureaucracy. In the modern period (1951 – 1980), theoretical elaborations of MA assimilated a post-bureaucratic posture. In the post-modern period (1981 – 1990), changes in MA practice partially mirrored ongoing criticism of bureaucracy. In the contemporary period (1991 – present), MA practices have reflected a more favorable disposition to the idea of bureaucracy.
DO CHARACTERISTICS OF BOARD AFFECT SUSTAINABLE FINANCE DISCLOSURE? EVIDENCE: ASEAN BANKING INDUSTRY Cakti, Reysvana Rukmana; Aryani, Y Anni
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 2
Publisher : UI Scholars Hub

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Abstract

Sustainability is an essential aspect of previous investigations on the relationship between business practices and sustainability commitments. These investigations showed how positive changes in this context have guided the banking system toward embracing sustainable finance. Therefore, the current study aimed to investigate the effect of board characteristics on sustainable finance disclosure within ASEAN banking industry, using a panel data regression model. The results showed that only board size had a positive and significant effect on sustainable finance disclosure. Meanwhile, variables such as board gender, board education, and foreign board was reported to be insignificant. This study provided valuable insight into the empirical understanding of sustainable finance disclosure, particularly within banking industry in ASEAN countries.
THE CLARITY OF BUSINESS MODELS IN INTEGRATED ACCOUNTING REPORTS Donleavy, Gabriel
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 2
Publisher : UI Scholars Hub

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Abstract

In this study, 664 students enrolled in accounting theory courses at both the undergraduate and postgraduate levels at the University of New England were tasked with the assignment of critically assessing the decision usefulness and understandability of 2 to 4 integrated accounting reports. A key aspect of their analysis involved a critical examination of how the accounting reports conveyed the business models employed by the respective companies. In the case of consolidated reports, students were expected to observe distinct business models for each segment of the group or identify a robust rationale if only one model was presented. A team comprising both students and faculty examined all submitted reports, coding the embedded models for their complexity and understandability. The ensuing analysis revealed three distinct clusters of models, categorized as simple, orthogonal, or spread. The decision usefulness of these models exhibited significant variation and demonstrated a clear association with their understandability. Given that South Africa is the sole country mandating integrated accounting, a distinctive expectation was formed. Reports from South African corporations were anticipated to exhibit a degree of isomorphism or clustering around a specific model to a notably greater extent than reports from other countries. However, contrary to expectations, no such clustering was identified. Furthermore, it was anticipated that students would more accurately code simple business models, given their inherent simplicity and ease of comprehension. This expectation found substantial support in the results. Finally, the study hypothesized that spread models would be more prone to being cluttered by extravagant claims, messianic declarations, and legitimation discourses compared to simple models. This hypothesis received confirmation through the study's findings.
UNRAVELING THE EFFECTS OF TRANSFER PRICING DOCUMENTATION REGULATION: INDONESIA’ EVIDENCE Dwi Saputra, Anggari
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 2
Publisher : UI Scholars Hub

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Abstract

To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment group is observed when difference-in-difference is established. These findings show that such policy implementation can discourage taxpayers' tax avoidance behaviour. In light of these results, the Indonesian tax authority may consider taking several actions to improve the implementation of TP docs, such as amending summary of TP docs so that it contains more valuable information regarding taxpayer’s arm’s length principle application, requiring simple TP docs for taxpayers below the threshold, providing continuously providing assistance and capacity building to the taxpayers regarding appropriate TP docs preparation and arm’s length principle application.
THE EFFECT OF INNOVATION ON COMPANY PERFORMANCE WITH OWNERSHIP CONCENTRATION AS A MODERATING VARIABLE Faturachman, Dedy
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 2
Publisher : UI Scholars Hub

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Abstract

An open economy and a supportive environment encourage researchers to research this phenomenon. This study aims to provide empirical evidence regarding the effect of innovation on firm performance and the moderating role of ownership concentration. This research is quantitative research with an associative explanatory approach. The sample used is 821 observational data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The analysis technique used is multiple regression analysis and moderate regression analysis. The study results show that innovation positively affects company performance; the concentration of ownership in the concentrated ownership strengthens the effect of innovation on company performance.
THE EFFECT OF BOARD SIZE, BOARD INDEPENDENCE, AND THE COMPOSITION OF BOARD INDEPENDENCE ON ACCRUAL AND REAL EARNINGS MANAGEMENT Fitrasari, Rizkia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 2
Publisher : UI Scholars Hub

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Abstract

This paper examines the effect of board size, board independence, and the composition of board independence on mitigating accrual and real earnings management by using a sample from companies listed in the S&P 500 index from 2010 to 2019. The study uses random-effect regression analysis and finds evidence that large board size is an ineffective tool for reducing earnings management. In contrast, larger board independence proves to mitigate earnings manipulation. However, when board size interacts with board independence, the result becomes more positive indicating that board independence strengthens the positive effect of board size on earnings management. It can be suggested that a small board with small independent directors is more effective in reducing both accrual and real earnings management than a larger board with larger outside directors. The findings conclude that board characteristics are not separate individuals but complementary characters. Hence, companies should not only rely on the board's quantity but also pay attention to its quality to develop an effective board to reduce earnings management.

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