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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 269 Documents
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THE OBSTACLE FACTORS OF MUSHARAKAH AND MUDHARABAH APPLICATION IN PAKISTAN Khan, Muhammad Arsalan; Siswantoro, Dodik; Rahman, Abid Ur
Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 2
Publisher : UI Scholars Hub

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Abstract

Islamic Banking is based on the Islamic financial system. It is a banking system whose fundamental rules and regulations are established on Shariah laws i.e., Islamic jurisprudence originated from the Quran and Sunnah of the Prophet Muhammad peace be upon him. Its functions must comply with Shariah rules and must not violate any Shariah principle. The Islamic finance system is based on Profit-loss sharing financing namely, Musharakah and Mudharabah but there are numerous issues and challenges faced by Islamic bank during the implementation of Musharakah and Mudharabah financing contracts. The various paper has been revealed some of the internal and external factors in this context, but the study is still unexplored in Pakistan. This paper aims to highlight those obstacles factors that affect the application of Musharakah and Mudharabah financing by Islamic Banks in Pakistan. This paper is based on the critical analysis of the related literature on the concepts of Profit-loss sharing based financing by Islamic Banks. The finding suggests 4 (four) main factors which hinder the application of Musharakah and Mudharabah by Islamic bank in Pakistan namely high risk, lack of awareness, Regulatory constraint and Low rate of return. Finally, this paper concludes by making recommendations that may be adopted by Islamic banks and regulators to facilitate the promotion of Musharakah and Mudharabah Financing.
MANAJEMEN LABA DENGAN CLASSIFICATION SHIFTING: PENGUJIAN LABA USAHA DAN POS LUAR BIASA (STUDI EMPIRIS DI NEGARA-NEGARA ASEAN) Wulandari, Soliyah; Kusuma, Indra Wijaya
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

Earnings management using classification shifting is interesting because many previous researches have shown that analyst and investors pay more attention to core earnings (investors give low weight on transitory earnings). Extraordinary items are transitory items or irregular items and their allocation require management subjectivity, thus allowing management to exercise classification shifting using extraordinary items to increase core earnings. This research aims to detect earnings management through classification shifting by classifying core expenses as extraordinary items to increase core earnings. Samples of this research obtained with purposive sampling from all companies listed in the capital markets of Indonesia, Malaysia, Singapore, Philippines, Thailand, and Vietnam. Final samples are 126 observations from 2004 until 2008. Data analysis was performed using multiple regressions. Results show that extraordinary items current year are positively associated with unexpected core earnings this year, but extraordinary items this year are also positively associated with unexpected change in core earnings in the following year. This research does not provide empirical support for classification shifting by companies listed in the capital markets of Indonesia, Malaysia, Singapore, Philippines, Thailand, and Vietnam. An unexpected increase in core earnings is more consistent with real economic improvements.
THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD Kusumawati, Synthia Madya; Hermawan, Ancella A.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Financial statement fraud is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud has recently received considerable attention from the business community, accounting profession, academicians, and regulators. This paper sheds light on the factors that may increase the likelihood of financial statement fraud. This study empirically tests the impact of board of commissioners and audit committee effectiveness, ownership structure, bank monitoring, and the firm life cycle on the probability of accounting fraud. Hypothesis testing was carried out by using logistic regression model using fraud data from BAPEPAM-LK (Indonesia Stock Exchange Supervisory Agency) during the years of 2005-2011. The result of this study indicates that the audit committee effectiveness and controlled family ownership reduce the fraud probability. However, the effectiveness of board commissioners, foreign ownership, bank monitoring, and the firm life cycle do not have any effect on fraud probability.
MANAJEMEN LABA DAN MANAJEMEN IMPRESI DALAM LAPORAN TAHUNAN: PENELITIAN STRATEGI PENGUNGKAPAN PERUSAHAAN Suripto, Bambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

This study examines the impact of earnings management to impression management in Management Discussion and Analysis (MD&A). Earnings management is measured using an index that includes accrual discretional, income smoothing, and loss avoidance reporting. Impression management is measured using an index that includes the use of self-serving attribution and accounting explanation bias. Impression management data are obtained by content analysis of the MD&A sections of 594 annual report companies in the period between 2004 and 2009. Empirical test results show that earnings management, performance level, performance changes, and economic conditions negatively affects impression management. The study results are useful for regulators to formulate and enforce the Bapepam rules No. VIII.G.2 about annual report to minimize the possibility managers conducting earnings and impression management.
RISET EKSPERIMENTAL PENGAUDITAN: EVOLUSI DAN TOPIK KONTEMPORER Utami, Intiyas; Nahartyo, Ertambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

Behavioral research in accounting is paying more attention to auditing issue since auditing relies heavily on judgment and decision making process. This article describes the development of experimental auditing research and identifies the potentials for contemporary research by documenting the international article from the 1970s to 2000s. This article is organized into the following sections. After the introductory part, it discusses the nature of experimental auditing research (EAP), the evolution of international EAP, topics of contemporary EAP, and the development of EAP in Indonesia. Based on the analysis of international EAP articles, we suggest that future research focuses on risk-based auditing, modes of presentation of audit information, fraud risk assessment, analytical procedure, interaction between auditors and clients (negotiation and agreement) and interaction between auditors with their auditor counterparts (brainstorming).
PENGARUH MODIFIED AUDIT OPINION TERHADAP BORROWING CASH FLOW DAN INVESTMENT CASH FLOW Cahyaningrum, Puspita Hardina; Fitriany, Fitriany
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

This study examines and analyzes the economic consequences of modified audit opinion on borrowing cash flow and investment cash flow. Panel data model was used to observe the research. The sample of this study was 247 companies listed in Indonesia Stock Exchange for the years 2008-2010. The results show that modified audit opinion, except unqualified opinion with explanatory paragraph about going concern, did not affect borrowing cash flow because audit opinion was not the only consideration for granting credit by creditors. Companies receiving modified audit opinion were proven using more operating cash flow for investing shown in investment cash flow, especially companies receiving unqualified opinion with explanatory paragraph about going concern.
PENGARUH BUDAYA TRI HITA KARANA TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI DIMEDIASI PERSEPSI KEGUNAAN DAN PERSEPSI KEMUDAHAN PENGGUNAAN Suardikha, I Made Sadha
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine and analyze the direct influence of THK culture, perceived usefulness, and perceived ease of use to the use of the AIS; and indirect influence of THK culture on the use of AIS are mediated perceived usefulness and perceived ease of use. This study looked at 80 samples of LPD in Bali. Required data collected by the survey using a list of questions. Data that has been collected analyzed using analysis tools PLS Smart 2.0 M3. The test results showed that THK culture influences perceiveved usefulness, perceived ease of use, and the use of SIA. Perceived usefulness and perceived ease of use affect the use of SIA. Similarly, THK culture influence of the uses of AIS mediated perceived of usefulness and perceived ease of use.
TINGKAT PENGUNGKAPAN DAN PENGGUNAAN DERIVATIF KEUANGAN DALAM AKTIVITAS PENGHINDARAN PAJAK Oktavia, Oktavia; Martani, Dwi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to investigate whether, in a case study of Indonesia, financial derivatives are used as a means of tax avoidance as literature shows that derivative users incline to avoid tax. Two samples treatment are conducted in examining the problem. Initially, using the sample all derivative users, this study does not find that derivative users are significantly related to tax avoidance. However, when the sample is separated into two groups based on the level of disclosure on financial derivatives, the results show otherwise. Firms with low level of disclosure on financial derivatives is more tax aggressive compared to those with high level of disclosure. These findings are shown by their lower ETRs (Effective Tax Rate) compared to other firms. Moreover, this study also examines the relationship between the use of financial derivatives with the level of tax avoidance. The results indicate that the use of financial derivatives is positively related to the level of tax avoidance. Results of this study are expected to have positive contribution on the development of tax policy in Indonesia, particularly for the tax on derivatives.
ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Mutmainnah,, Nurul; Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 2
Publisher : UI Scholars Hub

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Abstract

This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable. This research uses three measures for financial reporting quality which are persistency, predictability, and conservatism. The results of this research show that audit committee quality affects financial reporting quality. Audit committee financial literacy significantly increase persistency and predictability of earnings. Size of audit committee positively affects earnings persistency and negatively affects earnings predictability and conservatism. Number of audit committee meeting also significantly increase persistency, predictability of earnings, and conservatism. We find a mixed evidence on the moderating role of audit quality in the the relationship between audit committee quality and financial reporting quality.
DAMPAK KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP NILAI RELEVAN INFORMASI AKUNTANSI Suprihatin, Siti; Tresnaningsih, Elok
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 2
Publisher : UI Scholars Hub

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Abstract

This study investigates whether the convergence of the International Financial Reporting Standards (IFRS) increase the value relevance of accounting information of firms listed on Indonesia Stock Exchange. This study covers periods pre-IFRS convergence and post-IFRS convergence during 2006-2011. We tested the value relevance of book value of equity and earnings in pre- and post- IFRS convergence. We find that on the beginning stage of IFRS convergence, earnings become more value-relevant whereas the book value of equity does not. Meanwhile, on the advance stage of IFRS convergence, we find book value of equity and earnings are more value-relevant. Besides that, this study also provides sensitivity analysis which revealed empirical result from a modification of model.

Page 13 of 27 | Total Record : 269

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