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Miranti Kartika Dewi
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jaki@ui.ac.id
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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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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN (FRAUD): PERSEPSI PEGAWAI PEMERINTAHAN DAERAH KOTA BOGOR Didi, Didi; Kusuma, Indra Cahya
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine the effect of distributive justice, procedural justice, internal control, enforcement of regulations, organizational commitment and organizational culture on the fraudulent tendencies. Variables are developed based on Donald Cressey’s fraud triangle theory (1953). The population in this study is the government agencies in the city of Bogor. Research sample is determined using a quota sampling method with the criteria of employees responsible for the financial management of each agency. The data in this research is obtained by distributing questionnaires to 143 respondents on 34 government agencies in the city of Bogor. The results prove that the internal control and enforcement of regulations influence fraudulent tendencies. Meanwhile, distributive justice, procedural justice, organizational commitment and organizational culture have no significant effect on fraudulent tendencies.
DETERMINANTS OF INTENTION TO USE VILLAGE FUND INFORMATION SYSTEM Widagdo, Ari Kuncara; Setyorini, Eka
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine factors that affect intention to use of village fund information system (SISKEUDES). Respondents in this research are village apparatus as operators of SISKEUDES. Data were collected using questionnaires. Sampling is conducted using the census sampling method, producing 212 respondents. This study uses the Structural Equation Model by using Partial Least Square (PLS) as a method of analysis. The result indicates that the quality of human resource and social factor influence the use of SISKEUDES. In addition, perceived system quality, perceived usefulness and perceived ease of use partially mediate the relationship between the quality of human resource and the intention to use SISKEUDES. In contrast, perceived information quality does not mediate the relationship between the quality of human resource and the intention to use of SISKEUDES.
DECISION USEFULNESS OF FINANCIAL INFORMATION: THE ROLE OF AUDIT AND IFRS Embong, Zaini; Rad, Sayed Sajad Ebrahimi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 1
Publisher : UI Scholars Hub

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Abstract

We examine the usefulness of financial information given different circumstances, pre and post- International Financial Reporting Standards (IFRS) adoption and audit quality. The usefulness of information is deduced from the association between information quality and investment efficiency. IFRS is said to promote more informative financial information and hence should increase the decision usefulness of the reported information. In practice, auditors are the center of reference in the preparation of financial report and empirical evidence shows that quality audit enhances the credibility of reported information. This study aims to examine and compare the roles of IFRS and audit quality in the association between financial information quality and investment efficiency. The results from a sample of 558 firms provide support that financial information quality is significantly related to investment efficiency indicating decision usefulness of reported information. However, despite the contention that IFRS leads to a more informative financial report, the results show that IFRS does not strengthen the relationship between information quality and investment efficiency. The result for audit quality, on the other hand, is significant indicating that reported information is more useful to decision-makers when it is audited by the quality audit firm.
MODEL REKAYASA PERILAKU MENGGUNAKAN INFORMASI AKUNTANSI BERBASIS AKRUAL PADA ORGANISASI PEMERINTAH Agriyanto, Ratno
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 1
Publisher : UI Scholars Hub

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Abstract

This study uses the theory of planned behavior, cognitive theory and theory of expectation to test the determinants of behavior using accrual basis accounting information. This study uses 147 respondents of local government financial managers in Semarang City and Banyumas Regency. The result of this research shows that trust has positive effect on attitude. Behavior, subjective norms and perceived control behaviors also positively influence the intention in using accrual basis accounting information. Intention and perceived behavior controls positively affect the behavior of using accrual basis accounting information. The results also show that Intolerance of Ambiguity weakens the influence of intention on behavior, while accounting performance based reward strengthens the influence of intention on behavior. The practical implications of the research can be used by governments as behavioral engineering strategies using accrual basis accounting information. The practical implications of the research can be as behavioral engineering strategies using accrual basis accounting information on government organizations.
THE INFLUENCE OF AUDITOR’S PROFESSIONAL SKEPTICISM AND COMPETENCE ON FRAUD DETECTION: THE ROLE OF TIME BUDGET PRESSURE Said, Lola Luviana; Munandar, Agus
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine the moderating effect of time budget pressure on the influence of the independent auditor’s professional skepticism and competence on fraud detection. This study uses a survey approach in the form of a questionnaire filled by 103 external auditors in Jakarta as respondents. The results indicate that if auditors have a high level of professional skepticism and competence, then the probability of fraud that will be detected is also high. Furthermore, time budget pressure cannot moderate the influence of auditor competence on fraud detection. This means that no matter how tight the time budget pressure that is faced by auditors, as long as they have competence, the detection of fraud by the auditor is still possible. Conversely, the results also show that auditors who have high professional skepticism cannot detect fraud if there is a time budget pressure. The results are expected to provide an input to auditors that they need to give more attention and consideration to the time budget assignment when signing a contract with the client.
THE INFLUENCE OF THE CEO POPULARITY ON PERFORMANCE OF BANKING COMPANIES AT THE EARLIER STAGES OF COVID-19 Wardhani, Dian Kusuma; Supratiwi, Wiwik
Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to obtain empirical evidence about the influence of CEO popularity on banking performance at the earlier stages of the COVID-19 pandemic in Indonesia. The CEO popularity significantly improve based on their achievements in the public mass media. The study sample consisted of 108 banking companies listed on the Indonesia Stock Exchange in Q1 - Q3 2020. Panel data regression with a common influence model approach was used for analysis, while the company performance was measured using Tobin's Q. The result showed that CEO popularity in the banking sector positively affects company performance. Therefore, hiring popular CEO helps obtain better company performance.
THE IMPACT OF KEY AUDIT MATTERS DISCLOSURE ON COMMUNICATIVE VALUE OF THE AUDITOR’S REPORT: A SYSTEMATIC LITERATURE REVIEW Yoga, Budhi Setiya; Dinarjito, Agung
Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 1
Publisher : UI Scholars Hub

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Abstract

This research aims to discuss whether the disclosure of key audit matters (KAM) increases the communicative value of the auditor’s report. It also examines factors that need to be considered related to KAM disclosure. It is carried out in connection with the issuance of the Exposure Draft of Indonesia Audit Standard (AS) 701 on ”Pengomunikasian Hal Audit Utama dalam Laporan Auditor Independen” which was adopted from the International Standard on Auditing 701. In Indonesia, no research was found yet related to this topic. By conducting a systematic literature review of the latest articles from 2012 to 2021, this study found that KAM disclosure increases the communicative value of the auditor’s report, which is useful for report users in their decision-making. This study also informed specific areas that were often disclosed as KAM and provided information related to the factors that can decrease the communicative value of KAM disclosure. The results support the plan of AS 701 implementation in Indonesia because it will increase the communicative value of the auditor’s report. This study will be of interest to auditors in preparing the implementation of AS 701, report users in understanding KAM disclosure, and regulators as initial infor­mation regarding KAM disclosure to support their duties when AS 701 has been effectively implemented in Indonesia.
ACCOUNTING INFORMATION IN THE FAMA AND FRENCH THREE-FACTORS MODEL Pondaag, Rianty Nikita Lotazia; Ekawati, Erni
Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to reexamine the ability of the Fama-French Three Risk Factor Model to explain stock portfolio returns in countries with different economic levels, as well as examine the effect of accounting information derived from book-to-market on stock portfolio returns. The sample used was a manufacturing company on the Indonesia Stock Exchange and the Tokyo Stock Exchange from 2013-2018. The results show that the three risk factors of the Fama-French model apply consistently to explain the variation in stock portfolio returns in developed markets. For the portfolio of shares in the emerging market, model Fama-French does not consistently assess stock portfolio returns. This research also provides empirical evidence that accounting information contained in book-to-market risk factors is only retained earnings, which has a contribution to the valuation of stock portfolio returns. The results of this study indicate that investors in developed markets are more rational and knowledgeable than emerging markets.
DO SHARIA AND NON-SHARIA LISTING SECURITIES INVESTORS RESPOND DIFFERENTLY TO TAX AVOIDANCE? Anggraini, Puspita Ghaniy; Ayu, Putri Werdina Ciptaning; Saragih, Arfah Habib; Dharsana, Muhammad Try
Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 1
Publisher : UI Scholars Hub

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Abstract

This study empirically tests the behavior of Sharia and non-Sharia securities investors towards corporate tax avoidance. If Sharia securities investors make investment decisions considering Sharia principles, corporate tax avoidance should be viewed as a bad practice which is contradictory to Sharia principles and it is intolerable for this type of investors. Using companies from the financial industry for the period of 2007-2018, the final sample comprises 378 observations for Sharia securities and 167 observations for non-Sharia securities. This secondary data research is conducted by applying moderated regression analysis to test the hypothesis. This study finds that the market responses regarding corporate tax avoidance practices on average are lower (higher) for Sharia (non-Sharia) securities.
THE DIGITAL BANKING PROFITABILITY CHALLENGES: ARE THEY DIFFERENT BETWEEN CONVENTIONAL AND ISLAMIC BANKS? Yunita, Patria
Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to analyze the digital banking industry in uncertain global financial conditions. This analysis used binary logistic regression models, to predict the Indonesia commercial digital banking profitability performances in new normal life based on the analysis of digital banking performances in the second wave of global financial crisis 2017. The probability of bank profitability improvement as dependent variable. The Liquidity Risk, Bank Size, Bank Portfolio Risk, and E-Money transactions as independent variables. Fintech and Bank Type are used as control variables. The analysis period is 2015-2019, based on the time when the rapid progress of digital banking technology was adopted in Indonesia. Data obtained from 57 commercial bank annual reports, statistics of Bank Indonesia and The Financial Services Authority. By the Logit Regression Model, it is concluded that Liquidity Risk, Fintech and Bank Type do not statistically significant, while the Bank’s Portfolio Risk, E-Money transactions and Bank Size statistically significant influencing The Digital Banking Profitability Improvements. From the structural break analysis conducted at the level of the digital banking profitability, there is a difference in the time of "shock" between conventional and Islamic banks. The conventional banks was experienced a structural break over global financial conditions two months before Islamic banks.

Page 21 of 27 | Total Record : 266

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