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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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HEXAGON FRAUD IN FRAUDULENT FINANCIAL STATEMENTS: THE MODERATING ROLE OF AUDIT COMMITTEE Nugroho, Dwiyanjana Santyo; Diyanty, Vera
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

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Abstract

This paper aims to examine the effect of the fraud hexagon on fraudulent financial statements (FFS), and the audit committee (AC)'s role in moderating this relation. The research model uses logit regression with data on all non-financial companies in Indonesia ranging from 2016 to 2020, which were obtained from annual reports and Thomson Reuters. The sensitivity test uses a coefficient difference test based on the Overall Manipulation Index. This study shows that the probability of FFS is higher when the manager has the stimulus, opportunity, and capability. On the other hand, rationalization and collusion do not affect the probability of FFS. Interestingly, managers with high ego do not commit fraudulent financial reporting. The AC can minimize the stimulus, opportunity, and capability of the manager to make FFS. On the other hand, the AC cannot minimize the rationalization, ego, and collusion network of the manager. Theoretically, this study contributes to developing the situational action theory literature related to FFS and the fraud hexagon framework. This study provides academic implications that the arguments and empirical research findings that examine the behavior of managers in committing fraudulent financial reporting can be built not only based on the proxies used, but also by referring to the fraud theoretical framework.
EVALUATING THE EFFECTIVENESS OF TAX OBJECTION REVIEW IN INDONESIA’S TAX AUTHORITY Trisnawati, Yuli; Nuryanah, Siti
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

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An evaluation of the effectiveness of tax objection review by the Directorate General of Taxes (DGT) is required due to the increasing number of tax disputes that continue to litigation and a low winning rate for DGT in tax court (approximately 40%). This study aims to analyze the effectiveness of reviewing tax objections at DGT using Campbell's Effectiveness Theory (1989) with criteria of programs and goals success, program satisfaction, inputs and outputs conformity, and overall goal achievement. This is case study research with a qualitative method presented in a descriptive analysis. Data was collected through documentation, interviews, and satisfaction surveys. Informants are from the DGT, Taxpayers, Tax Consultants, Tax Lecturers and the Secretariat of the Tax Supervisory Committee (Setkomwasjak). The results indicate that the tax objection review at the DGT has been moderately effective, as evidenced by the achievement of the predetermined targets. However, several criteria should be improved, such as input and output quality, workload and independence. The separation of the objection review unit from the Regional Office (Kanwil) of the DGT is one of the recommendations proposed to increase the independence of tax objection review.
SUSTAINABILITY REPORTING AND TAX AGGRESSIVENESS BEFORE AND DURING COVID-19: GCG MODERATING VARIABLE Triwacananingrum, Wijaya; Wijaya, Gabriella Michelle
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

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This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show significance in proving the incremental effect of COVID-19 on the variables tested. Additional testing was carried out with a split per year, which showed that before COVID-19, sustainability reports disclosures did not affect tax aggressiveness, as opposed to during its occurrence. Before COVID-19, GCG weakened the negative relationship between disclosure of sustainability reports and tax aggressiveness. Meanwhile, during COVID-19, it had a lower level of weakening the negative relationship between the two.
THE INFLUENCE OF FINANCIAL DISTRESS, CASH HOLDINGS, AND PROFITABILITY TOWARD EARNINGS MANAGEMENT WITH INTERNAL CONTROL AS A MODERATING VARIABLE: THE CASE OF LISTED COMPANIES IN ASEAN COUNTRIES Putri, Maya; Ary Binsar Naibaho, Eduard
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

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This study aims to define and analyze the relationship between financial distress, cash holding, and profitability and earnings management with internal control as a moderating variable in relation to six major countries in Southeast Asia (Indonesia, Malaysia, Singapore, Thailand, Philippines, and Vietnam). Earnings management is measured by the Jones model of discretionary accruals. Secondary data sources are used, namely companies listed on the S&P Capital IQ, with 480 observations that fit the criteria. Purposive sampling techniques are employed, with a new sample of observational data from the consumer staples sectors in the six countries covering the period 2016-2020. ASEAN was chosen because of the lack of previous research using this as the research population. The data were processed using the Eviews 11 program. The theoretical basis used in the research is agency theory and signaling theory. The results indicate that financial distress and profitability positively affect earnings management, whereas cash holdings have a negative impact. The study also verifies that internal control as a moderating variable strengthens the negative impact of financial distress and profitability on earnings management, while strengthening the positive impact of cash holdings.
DEVELOPMENT OF BUDGETARY SLACK RESEARCH IN INDONESIA Nisa, Rizka Fauziyatun; Rokhayati, Hijroh
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
Publisher : UI Scholars Hub

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This study aimed to provide an overview of the development of budgetary slack research in Indonesia. The research method was charting the field developed by Hesford et al. (2007). In this study, articles were classified based on topics, research methods, samples, and theories. The research samples were 161 articles published in 35 journals accredited by Sinta 1, 2, and 3 with 23 years of observation from 1999-2021. The results showed that for the research topic, the budget participation variable was the most widely used antecedent in research. Then as many as 157 articles used quantitative research methods, the most widely used samples were Local government work unit (SKPD) budget makers, and the most widely used theory in budgetary slack research was agency theory. Suggestions for further budgetary slack research are to use an experimental research design with research participants from professional accountants, managers, or employees who are directly involved in the budgeting process. In addition, it can examine several internal influence variables (moral reasoning, locus of control, religiosity, honesty, ethics, managerial trust, and motivation) and external influence variables (compensation scheme (clawback) and compliance pressure).
THE RELATIONSHIP OF FIXED ASSET REVALUATION TO PERCEPTION OF PERFORMANCE: EVALUATION OF TAX POLICY Darmawan, Andi; Sinaga, Andar Ramona; Wibowo, Arie
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
Publisher : UI Scholars Hub

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This study aimed to know the relationship between fixed asset revaluation and the perception of the company's performance in the future. This research can advise the government on the effect of fixed asset revaluation on company performance when the government repeats the policy of reducing fixed asset revaluation taxes during the economic recovery during the pandemic. The methodology used in this study was mixed methods research, which collected and analyzed qualitative and quantitative data. This research used primary data from focus group discussions (representatives of industrial entities, tax consulting practitioners, public accountants, regulators, and related authorities) and questionnaires distributed to 118 listed companies. This research found that implementing fixed asset revaluation in the company has an effect on increasing the company's performance perception in terms of accounting-based measures but did not necessarily increase the company's performance perception in terms of market-based measures. This research also explored the company's motives for revaluing fixed assets and the factors that became obstacles to implementing the fixed-asset revaluation tax incentive policy in Indonesia, including recommendations for implementing the fixed asset revaluation tax policy in the future.
THE POWER OF TAX INCENTIVES ON MOTORIZED VEHICLE TAX COMPLIANCE MODERATED BY TAX SOCIALIZATION IN EAST JAVA Limantoro, Amedea Cristabel; Iswati, Sri; Rahmiati, Alfa
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
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During the Covid-19 pandemic, the Indonesian government issued tax incentive policies to ease the burden on the community while increasing revenue at the central and local tax levels. Due to the policy regarding the PKB (Pajak Kendaraan Bermotor or Motorized Vehicle Tax) tax incentive that was applied during the Covid-19 pandemic, the researchers aimed to examine the relationship of the PKB tax incentive on tax compliance of motorized vehicle users in East Java during the pandemic period from 2020 to 2021 moderated by tax socialization. This study used samples of taxpayers who own motorized vehicles, both two-wheeled or four-wheeled, whose domiciled in East Java. The samples were taken by using the purposive sampling technique. The data source was taken from primary data obtained from the questionnaires and was analyzed using simple linear regression and moderated regression analysis. The result of this study showed that the PKB tax incentive has relationship on motorized vehicle users’ tax compliance; meanwhile tax incentive which moderated by tax socialization weakening the relationship of the PKB tax incentive on motorized vehicle users’ tax compliance during the Covid-19 pandemic in East Java.
INDONESIAN HALAL MSME OPEN INNOVATION WITH ISLAMIC FINTECH ADOPTION Alfarizi, Muhammad; Ngatindriatun, Ngatindriatun
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
Publisher : UI Scholars Hub

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The Fourth Industrial Revolution has led to the development of Islamic FinTech innovations to meet the needs of the Muslim community. This study analyzes the factors that determine the adoption of Sharia FinTech by halal MSME owners. The study utilized an exploratory method based on an online survey of halal MSME owners with 319 samples. The PLS-SEM analysis technique was chosen to prove the research hypothesis. This research finds that variables such as religiosity, Islamic financial literacy, and perception of risk affect the intention to adopt Islamic FinTech. The UTAUT2 variable has a positive effect on knowledge of Sharia FinTech adoption, while the adoption of Islamic FinTech positively impacts the sustainability of halal MSME businesses. The study recommends strengthening the infrastructure of the Sharia FinTech system and enhancing the value of financial services for halal MSMEs. Integrating Sharia FinTech into business operations can also enhance brand image and increase the sustainable business capacity of halal MSMEs. These insights can help develop effective strategies for Islamic FinTech innovation.
RELATIONSHIP OF FOREIGN INSTITUTIONAL OWNERSHIP AND MANAGEMENT INCENTIVES TO TAX AVOIDANCE Pujiningsih, Sri; Salsabyla, Nisa Aurelya
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
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This study aims to examine whether foreign institutional ownership and management incentives can prevent tax avoidance practices in companies. The study was carried out on the manufacturing companies registered on IDX in the 2018-2020 period with 150 observations taken from 50 samples of companies. The sample selection used was purposive sampling. The data were analyzed using multiple regression. The results show that ownership of foreign institutions and management incentives negatively affect tax avoidance, which means that both factors can reduce tax avoidance. This result confirms the perspective of the agency theory used. Likewise, this study helps to enrich agency theory through the role of foreign institutional ownership and management incentives in tax avoidance, and it also helps to assist companies in considering these two factors to minimize tax avoidance practices.
THE ROLE OF SOCIAL INVESTING EFFICACY IN MEDIATING THE EFFECT OF INDIVIDUAL VALUES ON ETHICAL INVESTMENT DECISIONS Hanifa, Khoiro Uma; Atmini, Sari
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

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Along with the development of global issues regarding climate change, inequality, and pandemics, ethical investors now can integrate environmental and social aspects through sustainable- and responsible-based investment decisions which allow them to not only focus on financial goals. This study aims to investigate whether individual values, i.e., religiosity, altruism, and egoism, directly influence sustainable- and responsible-based investment decisions. This study also aims to find empirical evidence that those individual values (religiosity, altruism, and egoism) indirectly influence sustainable- and responsible-based investment decisions through social investing efficacy (SIE). The respondents of this study are 96 short-term Indonesian individual investors. Using structural equation modeling, this study does not succeed in finding evidence that religiosity, altruism, and egoism have direct influences on sustainable- and responsible-based investment decisions. However, this study documents that religiosity, altruism, and egoism indirectly influence sustainable- and responsible-based investment decisions through social investing efficacy.

Page 23 of 27 | Total Record : 266

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