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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 266 Documents
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PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA Dwiharyadi, Anda
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

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Abstract

This study examines whether the proportion of members of the audit committee and board of commissioner with accounting and/or financial expertise reduces earnings management. Accounting expertise is separated to financial expertise because accounting expertise is assumed to be able to cope with more earnings management while financial expertise focuses more on the financial management of company’s operations. By using panel data, this study finds that the existence of members of audit committee and board of commissioner with accounting expertise or financial expertise do not have a negative effect on earnings management. However, the existence of both expertises on members of board of commissioner reduces earnings management, while that is not the case for audit committee.
SLACK RESOURCES, FEMINISME DEWAN, DAN KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Anggraeni, Dian Yuni; Djakman, Chaerul D.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

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Abstract

The objective of this study is to examine the impact of slack resources and board’s feminism on CSR disclosure quality. This study also investigates the role of board’s feminism in moderating the relationship between slack resources and CSR disclosure quality. The analysis of this study uses moderated regression analysis with unbalanced panel data. The sample consists of 114 firms-years which are listed in IDX and reported sustainability report for 2012-2014. The results find that slack resources have positive impact on CSR disclosure quality, while the feminism on board of commissioners have negative effect on CSR disclosure quality. There is no relationship between director’s feminism and CSR disclosure quality. The result also shows that feminism on directors and commissioners does not moderate the relationship between slack resources and CSR disclosure quality. This is probably because the boards in Indonesian public companies are still dominated by men.
PENGARUH STRUKTUR MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Haryono, Selly Anggraeni; Fitriany, Fitriany; Fatima, Eliza
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2
Publisher : UI Scholars Hub

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The objective of this study is to empirically examine non-linear (quadratic) effect of capital structure on firm performance (Tobin’s q dan ROA) and also the effect of Multiple Large Shareholder Structure (MLSS) and institutional ownership on firm performance. The sample is a non-financial company listed on the Indonesia Stock Exchange with the study period 2009-2012. Data obtained from Data Stream and IDX website. Using fixed effect panel regression, this research finds that the capital structure has a quadratic (concave) effect on firm performance measured by ROE with maximum point at debt to equity of 1.95. This result indicates that the total debt that maximizes the company's performance is 1.95 of the total capital. The study also finds that increasingly large multiple shareholder structures (MLSS) will decrease firm performance, while higher institutional ownership will improve company performance.
COMPETITIVE STRATEGY, MANAGEMENT ACCOUNTING SYSTEM INFORMATION AND CUSTOMER-RELATED PERFORMANCE Sitiwati, Riana; Manaf, Sodikin; Sutono, Sutono; Budhiutama, Ngurah Arya Teguh
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to analyse how competitive strategy and managerial use of the management accounting system (MAS) information may affect customer-related performance in the hotel industry. An online survey involving 116 hotel general managers (GMs) was conducted to collect data from 3- to 5-star hotels located in Indonesia. Additionally, in-depth interviews with 19 GMs were performed in order to enhance the validity of the research findings and make the discussion of the results more informative. Based on the analysis, the results revealed that managerial use of MAS information may enhance customer-related performance in the hotel industry after competitive strategy has been applied. This paper provides empirical evidence on the relationship between competitive strategy, managerial use of MAS information, and customer-related performance of hotel industry in Indonesia.
ACADEMIC DISHONESTY AMONG ACCOUNTING STUDENTS: SOME INDONESIAN EVIDENCE Winardi, Rijadh Djatu; Mustikarini, Arizona; Anggraeni, Maria Azalea
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2
Publisher : UI Scholars Hub

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Abstract

Academic dishonesty among students has been recognised as a major concern in higher education in Indonesia. Accounting research arguably need to give more attention to this issue. This is partly because of the importance of integrity as part of accounting ethics and professionalism. However, little currently known about academic dishonesty among accounting students in Indonesia. We address this issue by surveying 342 accounting students about their perception of academic dishonesty and what motivates such behaviour. Our respondents were from all first, second or third year undergraduate students at one state university in Indonesia. Drawing from Theory of Planned Behaviour, we examine three individual variables - attitude, subjective norms, and perceived behavioural control. In addition, we also examine three situational variables - academic integrity culture, definitional ambiguity, and pressure. Six hypotheses were tested, using a Partial Least Squares-Structural Equation Modelling. The results reveal that 77.5% of respondents admitted committing academic dishonesty. While all individual factors studies have positive significant effect on the intention to commit academic dishonesty, of the three situational factors only pressure and definitional ambiguity have a positive significant effect. Surprisingly, it is found that academic integrity culture does not have a significant effect.
PENDEKATAN MAQASHID SHARIAH INDEX SEBAGAI PENGUKURAN KINERJA PERBANKAN SYARIAH DI ASIA TENGGARA Mutia, Evi; Musfirah, Nastha
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2
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Abstract

This study aims to analyze the performance of Islamic banking in Southeast Asian countries using maqashid shariah index. The performance assessment of Islamic banking is usually only seen from the measurement of financial performance. In this study, the performance of Islamic banking will be measured in terms of the purpose of using the concept maqashid shariah index advanced by Abdul Majid Najjar which presents a concept maqashid shariah more widely and effectively by divide it into four objectives and eight elements. This type of research is quantitative descriptive. The object of the research is an Islamic commercial bank in the Southeast Asian countries (Indonesia, Malaysia, Brunei, Thailand and the Philippines) which have 25 Islamic banks. Data used is secondary data in the form of financial statements or annual reports that obtained from the official website of each bank. By using maqashid shariah index and the methods of SAW (Simple Additive Weighting), it can be concluded that Indonesia has the best performance in the amount of 46.22%, followed by Malaysia amounted to 43.15%, Brunei Darussalam by 37.54%, Thailand amounted to 17.51%, and Philippine amounted to 1.12%.
ORGANIZATIONAL CAPABILITIES, STRATEGIC MANAGEMENT ACCOUNTING AND FIRM PERFORMANCE Lay, Tan Ah; Jusoh, Ruzita
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2
Publisher : UI Scholars Hub

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Abstract

From a resource-based view perspective, the paper provides empirical evidence on new emerging strategic management accounting (SMA), its association with organizational capabilities (market orientation, entrepreneurship, innovativeness and organizational learning) and the interlinkages among these four elements of organizational capabilities. Partial least squares (PLS) technique was used to test the contingency model. Using the mail survey data of 103 manufacturing strategic business units (SBUs) of public listed companies in Malaysia, the results found that the four organizational capabilities - market orientation, entrepreneurship, innovativeness and organizational learning - collectively give rise to positional advantage leading to enhanced firm performance. SMA techniques are found to support the internal organizational capabilities. However, SMA usage is not associated with firm performance, indicating that the mediation role of SMA usage on the relationship between organizational capabilities and firm performance is not supported. The results confirm that a firm can attain above average performance if it possesses and emphasizes the four organizational capabilities collectively and these four organizational capabilities collectively are also important to support the usage of SMA techniques which can provide useful information for improvement of internal capabilities as well as resource allocation and utilization.
EFEK TIPE KECURANGAN DAN ANONIMITAS TERHADAP KEPUTUSAN INVESTIGASI AUDITOR INTERNAL ATAS TUDUHAN WHISTLEBLOWING Darjoko, Felix Joni; Nahartyo, Ertambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2
Publisher : UI Scholars Hub

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Abstract

A number of factors affects the effectiveness of whistleblowing system, such as the whistleblower, the wrongdoer, and other relevant parties. However, whistleblowing literature, so far, seems to attend more on whistleblowers’ perspectives. Little is known about aspects from recipient perspectives, especially the effect of psychological biases that can seriously damage the effectiveness of the system. This study extend the whistleblowing literature by experimentally investigating how the fraud type and anonymity influence the recipient decision making process. The results show that internal auditor (as recipient) has lower probability to respond to fraudulent earning management allegation than to that of asset misappropriation. In regard to the anonymity effect, this research is consistent with prior studies in that anonymity provides less credible information for fraud allegation. This study contributes to the literature by highlighting the importance of type of fraud as contextual factor that determine the whistleblowing effectiveness from recipient perspectives.
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.

Page 18 of 27 | Total Record : 266

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