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Miranti Kartika Dewi
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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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PENGARUH AKUNTABILITAS, FAKTOR ORGANISASIONAL, DAN PENGGUNAAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA ORGANISASI Sari, Martdian Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aimed to examine the effect of accountability, organizational factors, and the use of performance measurement system on organizational performance, particularly educational organizations in the form of private Catholic universities. Mixed method with sequential explanatory strategy is used in this study to collect and to analyze data. In the quantitative stages, data from 159 respondents of upper-level and mid-level managers at Catholic universities is collected through questionnaire and is then analyzed using SEM-PLS. Furthermore, content analysis technique was used to analyze transcript of interview in the qualitative stages. The results indicate that there is an effect of accountability and a clear and measurable perception of goals on the improvement of university’s performance. This study has practical implications in supporting the government to create a system of accountability and good governance for universities. For private Catholic universities, this research shows that regulations or legislations required by the government are factors that encourage improvement of performance and governance of universities. For the association coordinating private Catholic universities (APTIK), this study can be a reference in developing and strengthening cooperation among the private Catholic universities.
PENGUJIAN BIAS PERILAKU: GAMBLER’S FALLACY, HALO EFFECT, DAN FAMILIARITY EFFECT DI PASAR MODAL INDONESIA Djojopranoto, Riana Rahmawati; Mahadwartha, Putu Anom
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 2
Publisher : UI Scholars Hub

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This study aims to examine the biased behavior of investor in uptrend and/or downtrend market in Indonesian stock exchange. Behavioral bias is indicated by three variables: gambler’s fallacy, halo effect, and familiarity effect. Data were collected using questionnaire and distributed to 384 respondents. First, questionnaires were analyzed using frequency distribution. Second, questionnaires were assessed using Likert scale and analyzed using one sample t-test and paired t-test to answer the hypothesis and research questions. The result shows that gambler’s fallacy exists in investors when they trade in uptrend stock market, but does not exist in downtrend stock market. Halo effect does not exist when they trade in uptrend and downtrend stock market. Meanwhile, familiarity effect exists when they trade in uptrend and downtrend stock market. In uptrend stock market, familiarity effect was greater than that of the downtrend stock market. Based on the result, this research concluded that in general, investors in Indonesian stock market are irrational in decision making process. In the uptrend market, behavioral bias is potentially greater than that in the downtrend market as indicated by the occurrence of gambler’s fallacy and familiarity effect. Meanwhile, in the downtrend market, the behavioral bias is indicated by familiarity effect.
DETERMINAN PROPORSI DANA TABARRU’ PADA LEMBAGA KEUANGAN ASURANSI UMUM SYARIAH Puspitasari, Novi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 2
Publisher : UI Scholars Hub

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Abstract

Financial management in Islamic general insurance companies uses splitted fund system. Splitted fund system is a separation of assets and liabilities of tabarru’ and company funds group. Separation of the funds has been made since the participants pay the contribution (premium) at the beginning of the transaction. Contribution (premium) is separated into tabarru’ funds (funds for mutual help) and ujrah (fee for the operator/company). The purpose of this study is to test the determinant variables of tabarru’ fund proportion on Islamic general insurance company. The study was conducted on all Islamic general insurance companies, both full fledge Islamic system and business units. Purposive sampling method is used for determination of the sample. The period of the study was conducted from 2011 until 2013. This study used multiple regression analysis to answer the research problem. The results showed that claim, reinsurance activities, commission fees, and general and administrative expenses significantly affect the tabarru’ fund proportion.
FAKTOR-FAKTOR YANG MEMENGARUHI PROCUREMENT FRAUD: SEBUAH KAJIAN DARI PERSPEKTIF PERSEPSIAN AUDITOR EKSTERNAL Zulaikha, Zulaikha; Hadiprajitno, Paulus Basuki
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 2
Publisher : UI Scholars Hub

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Abstract

This study examines factors affecting fraud in the procurement of government’s goods and services from the independent auditor’s point of view. Based on fraud triangles and theory of planned behavior, this study proposes seven hypotheses which were tested using structural equation model (SEM)-partial least square. This study used primary data gathered by survey to auditors of Audit Board of the Republic of Indonesia in its head office and several selected representative offices. Respondents were asked to provide their answer/perception for questions in questionnaire regarding factors influencing the procurement fraud of government’s goods and services. The results show that the procurement frauds are significantly influenced by weaknesses in procurement system, lack of procurement committee’s quality, and the intention to engage fraud. Furthermore, the intention to engage fraud are influenced by attitude, subjective norms, and the perceived behavioral control. These findings suggest that procurement frauds are associated with individual factors as rationalization and opportunities. These factors could be considered when designing internal control structure to restrain fraud behavior.
PERAN KEMAMPUAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN Ng, Suwandi; Daromes, Fransiskus E.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 2
Publisher : UI Scholars Hub

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Abstract

This research is aimed to investigate the role of managerial ability as a mechanism to improve earnings quality as a mediating effect influence on firm value. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2010 to 2014. The sample were selected using purposive random sampling method. The number of sample resulted form this method are 178 companies. By using path analysis method, the results show that managerial ability has positive and significant relationship to the earnings quality and firm value. In addition, Sobel's test results show that earnings quality does not mediate the effect of managerial ability on firm value.
HUBUNGAN ANTARA KUALITAS LABA, ASIMETRI INFORMASI, DAN BIAYA MODAL EKUITAS: PENGUJIAN MENGGUNAKAN ANALISIS JALUR Nasih, Moh.; Komalasari, Puput Tri; Madyan, Moh.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 2
Publisher : UI Scholars Hub

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Abstract

This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The quality of earnings is measured by two proxies, namely discretionary accrual and income smoothing. Information asymmetry is used as mediating variable. This study uses 3 years sample period, ie 2008-2010. This study finds that information asymmetry has two important roles in determining the cost of equity capital. Firstly, information asymmetry affects positively to cost of equity capital, and secondly, information asymmetries serve as mediator between earnings quality measured by discretionary accrual and the cost of equity capital. Nevertheless, there is no significant direct and indirect relationship between earnings quality and the cost of capital when earnings quality was measured by income smoothing.
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN Devi, Sunitha; Budiasih, I Gusti Nyoman; Badera, I Dewa Nyoman
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
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Abstract

This research aims to find out empirical evidences on the effect of ERM disclosure and IC disclosure on firm value. The sample of the research is 73 non-financial companies listed in Indonesia Stock Exchange for the period of 2010-2014. Regression analysis of panel data was applied to analyze the data. The results show that ERM disclosure has positive and significant effect on the firm value. This study also finds that IC disclosure has positive and significant effect on the firm value. Firm size, profitability, and leverage, as control variables, are also contributing positive and significant effects on the firm value. The results of this research can be used as a consideration for the company’s management to increase ERM and IC disclosures in the annual report as ERM and IC disclosures can be a positive signal to encourage the increase in corporate value. In addition, since ERM and IC information are very significant for investors, it can also be beneficial for the regulator to set up and establish instruments of mandatory disclosure related to ERM and IC to minimize the asymmetry of information which can disadvantage company’s related parties.
THE EFFECT OF CONTROLLING SHAREHOLDERS AND CORPORATE GOVERNANCE ON AUDIT QUALITY Annisa Anafiah, Vidyata Annisa; Diyanty, Vera; Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

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Abstract

This research aims to investigate the effect of controlling shareholders and the effectiveness of board of commissioners and audit committee on the audit quality measured by AQMS (Audit Quality Metric Score). This study uses companies listed in the Indonesian Stock Exchange as the sample. The results of this research provide evidence that alignment and entrenchment effect of the controlling shareholders have positive effect on audit quality. The alignment of interests between the controlling and non-controlling shareholders cause the company to appoint a high-quality auditor. The results also show that when companies face high entrenchment effect of the controlling shareholders, they still appoint a high-quality auditor to reduce the agency conflict and to maintain the company’s reputation. This research also shows that the effectiveness of board of commissioners and audit committee positively affect the audit quality.
TRADE-OFF ANTARA MANAJEMEN LABA AKRUAL DAN RIIL PADA BANK KONVENSIONAL PUBLIK DI INDONESIA Ontorael, Rianty; Geraldina, Ira
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

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Earnings management arises from a conflicting goal between agents and principals which basically means as managers’ intentions to manipulate accounting figures in the financial statement to achieve their own interests. There are two techniques of earnings management that are usually used by management: accrual earnings management and real earnings management. The objective of this study is to examine the effect of cost of earnings management on accrual and real earnings management and the trade-off relationship between accrual and real earnings management. Using 14 publicly listed banks in the Indonesia Stock Exchange during period 2009-2013, this study shows that costs of accrual and real earnings management have significant effects on accrual and real earnings management. However, this study did not find the evidence that there is a trade-off relationship betweeen accrual earnings management and real earnings management. The findings have implications regarding the use of costs of earnings management in considering type of earnings management’s decision in publicly listed banks in Indonesia.
DAMPAK PENERAPAN PSAK 10 (REVISI 2010) MENGENAI PENGARUH PERUBAHAN KURS VALUTA ASING TERHADAP DAYA INFORMATIF LABA Arieftiara, Dianwicaksih; Yanthi, Merlyana Dwinda
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
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This study aims to examine the consequences of the implementation of PSAK No. 10 (2010) regarding The Effect of Changes in Foreign Exchange Rates on the informativeness of earnings. Our research sample consists of companies listed on Indonesia Stock Exchange (IDX) from 2010 until 2013. Using panel least square linear regression, this study finds that the implementation of PSAK No. 10 (2010) improves the informativeness of earnings which is measured by Earnings Response Coefficient (ERC). This is the first study that investigates the impact of the implementation of PSAK No. 10 (2010) on ERC, therefore this study contributes on providing evidence of the impact of accounting standard revision implementation on capital market aspect.

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