Jurnal Akuntansi dan Keuangan Indonesia
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
Articles
266 Documents
<![CDATA[THE EFFECT OF PERSONAL TENURE ON EARNINGS SURPRISE MANAGEMENT ]]>
<![CDATA[Amelia, Devitha]]>;
<![CDATA[Wardhani, Ratna]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2 ]]>
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<![CDATA[The purpose of this study is to investigate the effect of personal tenure between Audit Partner and Client CEO on firm’s likelihood to do upward earnings management. Using non financial firms listed on Indonesia Stock Exchange period 2012 – 2014, this study finds that personal tenure between Audit Partner and Client CEO have significant positive influence on firms’ likelihood to do upward earnings management and downward forecast guidance. The results of this study indicate that personal tenure positively influences both mechanisms of avoiding negative earnings surprises. Furthermore, since the company's resources in doing both mechanisms are often limited, this study also examines the impact of personal tenure on firm’s choices between the two mechanisms, by testing whether companies choose to do downward forecast guidance, but not upward earnings management or using upward earnings management but not downward forecast guidance. The results show that personal tenure positively associated with the likelihood of firms doing downward forecast guidance without upward earnings management. The result indicates that lower independency of the audit partner due to longer tenure between Audit Partner and Client CEO encourage management to do earnings management by avoiding negative earnings surprise.]]>
<![CDATA[MASA KERJA CEO DAN MANAJEMEN LABA (CEO TENURE AND EARNIGS MANAGEMENT) ]]>
<![CDATA[Vernando, Andreas]]>;
<![CDATA[Rakhman, Fuad]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2 ]]>
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<![CDATA[This study aims to investigate the CEO behavior in managing earnings during his tenure. This study predicts that the CEO will overstate earnings in the early years and the final year of his service. Prior studies investigating earnings management only focused on either the early years or the final year of CEO service without considering CEO tenure between the early years and the final year of CEO service. Study investigating earnings management during CEO tenure was still scarce (Ali and Zhang 2015). Further, prior studies predicted that new CEO would engage in income-decreasing earnings management that was explained by big bath theory. However, this study predicts that CEO in early years of their services will engage in income-increasing earnings management that can be explained by career concern theory. Therefore, this study contributes to fill the gap in the literature. Using the sample of nonfinancial companies listed in the Indonesia Stock Exchange from 2005 to 2014, this study finds that CEO will overstate earnings in the early years of his services. However, this study does not find that CEO overstate earnings in the final year of his services.]]>
<![CDATA[ANALISIS PENGARUH ADOPSI XBRL TERHADAP ASIMETRI INFORMASI DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI (ANALYSIS OF XBRL ADOPTION’S IMPACT ON INFORMATION ASYMMETRY, WITH CORPORATE GOVERNANCE AS MODERATING VARIABLE) ]]>
<![CDATA[Mahardika, Surya Aditama]]>;
<![CDATA[Harahap, Siti Nurwahyuningsih]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2 ]]>
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<![CDATA[This study investigates the impact of Extensible Business Reporting Language (XBRL) adoption on Information Asymmetry, with Corporate Governance (CG) as moderating variable. XBRL is a technology for financial reporting, to facilitate presentation of financial reports in standard format and enable greater accessibility for financial information for further analysis. Adoption of XBRL is expected to increase the quality of financial report and thus reduce information asymmetry. Impact of XBRL on the quality of financial report is strengthen by CG that in various previous studies is identified as a factor that improves quality of financial report. Samples under this study are listed firms in capital market in several Asia countries, i.e. Japan, South Korea, and Singapore. This study concludes that XBRL adoption results in information asymmetry decrease. CG has both direct impact and moderating effect on the relationship between XBRL and information asymmetry. CG strengthen the negative impact of XBRL on information asymmetry.]]>
<![CDATA[KEAHLIAN AUDITOR DAN TURNOVER INTENTION SEBAGAI MEDIASI DETERMINAN KINERJA AUDITOR ]]>
<![CDATA[Srimindarti, Ceacilia]]>;
<![CDATA[Hardiningsih, Pancawati]]>;
<![CDATA[Oktaviani, Rachmawati Meita]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2 ]]>
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<![CDATA[This research aims to examine the effect of locus of control and organizational commitment on auditors’ performance as well as to examine whether auditors’ expertise and turnover intention mediate the effect of locus of control and organizational commitment on auditors’ performance. Samples of this study were auditors who worked at audit firms in Semarang. Samples were selected using the purposive sampling method. The data were analyzed using SEM with AMOS program. This study found that locus of control had a negative effect on auditors’ performance, organizational commitment had a positive effect on auditors’ performance, and auditors’ expertise and turnover intention had no effect on auditors’ performance. Furthermore, locus of control had a negative effect on auditors’ expertise, and organizational commitment had a negative effect on turnover intention. Based on this result, managers of public accounting firm (partners) should provide some trainings to the auditors who had the external locus of control so that they can achieve the standardized performances. They should also confirm the company’s values to the auditor to increase emotional attachment to the company as well as try to comply to the demands of the company thus its performance will be in accordance with company’s expectations.]]>
<![CDATA[PERILAKU ANOMALI PASAR ATAS AKRUAL KONFORMITAS AKUNTANSI-PAJAK DALAM KONTEKS MODERNISASI SISTEM PERPAJAKAN DI INDONESIA ]]>
<![CDATA[Kartiko, Sigit Wahyu]]>;
<![CDATA[Rossieta, Hilda]]>;
<![CDATA[Wardhani, Ratna]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2 ]]>
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<![CDATA[This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals (which have higher tax conformity) and book-only accruals (which have lower tax conformity). This study also demonstrates whether the market anomalies occur on those accruals component in the context of taxation in Indonesia. By using 1.729 observations over the years of 2002-2014, this study shows that strategy in book-tax conformity accruals is generally income increasing, while strategy in book-only accruals is income decreasing. The company’s policy on accrual components has different characteristics before and after the implementation of this phase. Governance improvement of taxation authority can increase corporate book-tax conformity accruals. However, when corporate is facing changes in tax laws such as simplification and lower tax rate, they decrease book-tax conformity accruals. Therefore, discretionary book-tax conformity accruals are mispriced by market.]]>
<![CDATA[PENGARUH FAKTOR-FAKTOR KONTEKSTUAL TERHADAP PERSEPSIAN PENYERAPAN ANGGARAN TERKAIT PENGADAAN BARANG/JASA ]]>
<![CDATA[Juliani, Dian]]>;
<![CDATA[Sholihin, Mahfud]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2 ]]>
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<![CDATA[This study examines the effect of contextual factors such as knowledge of regulatory, management commitment, and environmental bureaucracy on budget absorption related to the procurement of goods/services. Institutional theory and expectancy theory are used to explain the phenomenon of budget absorption related to the procurement of goods/services. This study uses mixed method with sequential explanatory design. The samples in this study were employees who had a certificate of the procurement of goods/services at 152 SKPD in the area of D. I. Yogyakarta. The results of quantitative analysis in this study showed that knowledge of regulatory, management commitment, and environmental bureaucracy have positive effect on the budget absorption related to the procurement of goods/services. The results of the qualitative analysis also support the quantitative results based on interviews conducted in the selected respondents. The major contribution of this study is to provide an understanding of the factors that influence the absorption related to the procurement of good/services, so it can be used to formulate policies and improvements in the procurement of goods/services.]]>
<![CDATA[EKSPLORASI KESEMPATAN UNTUK MELAKUKAN FRAUD DI PEMERINTAH DAERAH, INDONESIA (EXPLORATION OPPORTUNITIES TO COMMIT FRAUD IN LOCAL GOVERNMENTS, INDONESIA) ]]>
<![CDATA[Maria, Evi]]>;
<![CDATA[Halim, Abdul]]>;
<![CDATA[Suwardi, Eko]]>;
<![CDATA[Miharjo, Setiyono]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1 ]]>
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<![CDATA[This study aims to explore the opportunity factors to commit fraud in local governments, Indonesia. The study samples were 785 local governments in Indonesia that had been audited by the Audit Board of the Republic of Indonesia in 2012 and 2013 fiscal years. Data were analyzed using factor analysis and logistic regression analysis. This study found that the opportunity to commit fraud in local governments, Indonesia could be measured using sub-districts, total assets, population, and capital expenditure variables. Additional test results found opportunity factor statistically significant affected the probability of fraud cases in local governments, Indonesia. This research only focuses on exploring the opportunity factor for fraud, in terms of ineffective monitoring and has not explored the opportunity factors that encourage fraud in terms of industrial nature and organizational structure]]>
<![CDATA[PENGARUH KEJUJURAN REKAN DAN PENGHARGAAN NON MONETER PADA SENJANGAN ANGGARAN (THE EFFECT OF PEER HONESTY AND NON-MONETARY AWARDS ON THE BUDGETARY SLACK) ]]>
<![CDATA[Rahmawati, Aryani Intan Endah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1 ]]>
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<![CDATA[This study aims to examine the effect of peer honesty on the budgetary slack. This study focus on peer relations in the workplace as one of the factors that affecting budgetary slack. Non-monetary awards were also examined in their influence on the relationship. This is because many previous studies stated that non-monetary awards can strengthen or weaken performance. The data of this study were taken through independent variable manipulation experiments, namely peer honesty and non-monetary awards. This study used the experimental design 2 x 2 between subjects and ANOVA was used to analyze the data. The results of the study with 61 participants indicate that greater budgetary slack is due to the influence of dishonest colleagues than honest partners under conditions of information asymmetry. However, non-monetary awards do not affect the relationship between the two variables.]]>
<![CDATA[PENGARUH ADOPSI INOVASI TEKNOLOGI E-BANKING TERHADAP KINERJA DENGAN EFEKTIVITAS PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI (THE EFFECTS OF THE ADOPTION OF E-BANKING TECHNOLOGY INNOVATION ON THE PERFORMANCE WITH THE INTERNAL CONTROL EFFECTIVENESS AS THE MODERATING VARIABLE: AN EVIDENCE FROM COMMERCIAL BANKS IN INDONESIA) ]]>
<![CDATA[Sutarti, Sutarti]]>;
<![CDATA[Syakhroza, Akhmad]]>;
<![CDATA[Diyanty, Vera]]>;
<![CDATA[Dewo, Setio Anggoro]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1 ]]>
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<![CDATA[This study aims to test empirically the effects of e-banking innovation technology’s adoption on the performance of commercial banks in Indonesia with the effectiveness of internal control as the moderating variable. The population in this study are commercial banks in Indonesia during the period 2010-2016 excluding Islamic commercial banks. The samples in this study consisted of 47 banks with 229 observations. The samples were chosen based on the purposive sampling technique. This study estimated the parameters of a panel data set using GLS-RE method. The study found that the number of adoption types of e-banking technology innovations negatively affects the bank performance. The effectiveness of internal control could reduce the negative influence of the e-banking technology innovation adoption on banks’ performances. The results of this study have several implications for the regulator and the bank entities, especially in developing countries such as Indonesia regarding the importance of bank internal controls in mitigating risks, such as operational risks, reputation risks and legal risks that may arise with the adoption of e-banking technology innovations in banks, as stipulated by Circular Financial Services Authority No. 38/POJK.03/ 2016 and Basel (2001), and Circular Financial Services Authority No. 21/SEOJK.03/2017 related to the application of risk management in the application of information technology in banks.]]>
<![CDATA[PENGUNGKAPAN MODAL INTELEKTUAL DAN KEUANGAN DALAM KAPITALISASI PASAR DENGAN SIKLUS HIDUP INDUSTRI SEBAGAI PEMODERASI (INTELLECTUAL CAPITAL DISCLOSURE AND FINANCIAL DISCLOSURE IN MARKET CAPITALIZATION WITH INDUSTRY LIFE CYCLE AS MODERATING VARIABLE) ]]>
<![CDATA[Azis, Siti Nafisah]]>;
<![CDATA[Pagalung, Gagaring]]>;
<![CDATA[Habbe, Abdul Hamid]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1 ]]>
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<![CDATA[Previous research has not examined which of intellectual capital disclosure and financial disclosure contains more relevant information in investor decision making in industry life cycle perspective. This research examines the effect of industry life cycle in moderating the relationship between intellectual capital disclosure, financial disclosure, and market capitalization; the influence of intellectual capital and financial disclosure on market capitalization; and the influence of good corporate governance on intellectual capital and financial disclosure. The research sample was all non-financial companies listed in the Indonesian Stock Exchange in 2014-2015. By using multiple linear regression, the research finds that industry life cycle moderates the relationship between intellectual capital disclosure and market capitalization, however, it does not moderate the relationship between financial disclosure and market capitalization. Intellectual capital disclosure has a positive effect on market capitalization, whereas financial disclosure does not influence market capitalization. Good corporate governance has a positive effect on intellectual capital and financial disclosure. This study provides a new evidence that the disclosure of relevant information based on industry life cycle will be realized with the implementation of optimal good corporate governance. The information produced can provide a signal that influences investor decisions.]]>
