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
268 Documents
<![CDATA[INTENSITAS KOMPETISI PASAR DAN BUDGET EMPHASIS PADA HUBUNGAN ANTARA PARTISIPASI DAN SENJANGAN ANGGARAN ]]>
<![CDATA[Susanto, Yulius Kurnia]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2 ]]>
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<![CDATA[The research examines the intensity o f market competition and budget emphasis on the relationship between budgetary participation and slack. Forty four managers from hotel industry in Jakarta had participated in the research. The collecting data employed used a questionnaire survey via electronic-mail. Data were analyzed using a two-way analysis o f variance. The results showed that the relationship between budgetary participation and slack were dependent on the intensity o f market competition and budget emphasis. Under low levels o f the intensity ofmarket competition, budgetary participation had a positive effect on budgetary slack, but under high levels it had a negative effect. The higher budget emphasis, the more positive was the relationship between budgetary participation and slack.]]>
<![CDATA[INCOME TAX GAP: KAJIAN DESKRIPTIF DAN EMPIRIS ATAS KOREKSI PAJAK DI INDONESIA ]]>
<![CDATA[Nuryanah, Siti]]>;
<![CDATA[Christine, Christine]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2 ]]>
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<![CDATA[Income tax could provide insights into the effectiveness o f tax policy and the role o f accounting. This paper examines the Indonesia income tax gap by focusing on accounts o f taxpayer ’s income statements frequently adjusted by tax auditors. The study also examines the reasons for these tax audit adjustments. This paper finds that the tax non-compliance can be traced into some accounts which are: 1) general and administrative costs; 2) COGS; and 3) sales. This study reveals that the main reason of the tax adjustments is due to the lack o f evidence or supporting documents. The other reasons are inadequate tax knowledge o f the taxpayers, the specific method o f tax audit which leads to different tax payable amounts according to the auditors, the absence o f arm ’s length transactions, and no proper book keeping by the tax payer. In addition, this paper finds the relationship between the taxable income difference and two factors, i.e. company’s turnover and type o f industry (manufacture/non-manufacture). The results of this study bring implications for the tax policy improvement in Indonesia and the harmonisation between tax regulations and accounting standards; and these would be the main contribution o f this study.]]>
<![CDATA[PENGARUH KOMITMEN, PERSEPSI, DAN PENERAPAN PILAR DASAR TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL ]]>
<![CDATA[Pasaribu, Hiras]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2 ]]>
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<![CDATA[This research means to discover the influence o f top management commitment and the perception o f division manager about total quality management (TQM) and the implementation o f fundamental base o f it toward to the effectiveness of the quality cost control (QCC) and its implication to the managerial performance at BUMN (state owned company) manufacturers in Indonesia. Population method survey is implemented to 28 BUMN manufacturers in Indonesia. The data used are primary and secondary data. Then, the hypothesis is tested using path analysis. The results show that: 1) Top management commitment and perceptions of division managers have no significant relationship with the application o f the basic pillars o f Total Quality management in BUMN manufacturer. (2) Simultaneously and partially, the commitment o f top management, the perception o f division manager, and the implementation of fundamental base o f TQM have influence toward the effectiveness of QCC; and (3) The implications o f both simultaneously and partially o f commitment of top management, the perception of division manager, the implementation o f fundamental base o f TQM, and the effectiveness of QCC influence the managerial performance.]]>
<![CDATA[UJIAN SERTIFIKASI AKUNTAN PUBLIK: DETERMINAN, POLA KELULUSAN, DAN EVALUASI UJIAN ]]>
<![CDATA[Gani, Lindawati]]>;
<![CDATA[Leo, Lianny]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2 ]]>
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<![CDATA[This study analyzes determinants of passing the Indonesia CPA exam, whether there is any pattern ofpassing the exam, and the validity and reliability of tests. The analysis shows that sex (gender) and accounting education systems do not determine the odd ofpassing the CPA exam, however the probability to pass the exam is higher for younger test-takers and those working in public accounting firms. We also obtain the evidence of a significant pattern of passing the exam. The probability of exam takers passing in the first sitting of each subject apparently approximates the probability of test-takers passing the CPA exam. There is a diminishing probability of passing the exam as exam takers repeat. Result indicates a consistent order of passing rate shown by each subject. Audit, Financial Management- Management Accounting, and Accounting Information System are the subjects which share consistent highest passing rates, followed by Financial Accounting and Tax-Law, which show the lowest passing rate. Except for Financial Management-Management Accounting, the sampled test items do not meet the minimum scores of validity and reliability. We suggest that future research include a qualitative analysis on test items and that pre-test is conducted before test items are included in the data bank.]]>
<![CDATA[HUBUNGAN REGULASI PASAR MODAL DENGAN ATRIBUT LABA: SUATU ANALISIS LINTAS NEGARA ]]>
<![CDATA[Anggraini, Francisca Reni Retno]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1 ]]>
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<![CDATA[The purpose of this paper is examining association between components of security market regulation which identified by LaPorta et al. (2006) and earnings attributes which identified by Francis et al. (2004). The sample are firms which are listed in stock exchange of 29 countries identified by LaPorta et al. (2006) with financial statement periods ended at December 3 P'. Seven groups of hypothesis regarding the association between characteristics of security market regulation and earnings attributes are suggested and tested using Rank Spearman Test. The results suggest strong association between the minor part of security market regulation components and earnings attributes, except the smoothness, value relevance, and timeliness earnings. This study find that there is non-linear correlation between earnings attributes and components °f security market regulation. This study gives two contributions. First, to the international accounting literature, this study extends prior studies (i.e. Ali and Wang 2000; Ball et al. 2000; and Boonlert-U-Thai et al. 2006) and it also confirms the prior studies (i.e. Francis et al. 2004; Hail and Leuz 2006; and Boonlert- U-Thai et al. 2006). Second, to the capital market regulator, this study shows the benefit of security market regulation in order to increase the quality of financial reporting.]]>
<![CDATA[PENGARUH SISTEM INFORMASI TEKNOLOGI ELEKTRONIK ATAS TASK PERFORMANCE AUDITOR KANTOR AKUNTAN PUBLIK BIG 4 ]]>
<![CDATA[Herusetya, Antonius]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1 ]]>
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<![CDATA[Auditors of public accounting firms frequently deal with the tasks oriented to the audit judgment decision makings. And due to the nature of these tasks are frequently complex and unstructured, they need electronic technology based information system to achieve higher audit quality and to minimize audit risks. The purpose of this study is to examine whether the information system used by the auditors of public accounting firms in the form of Group Support Systems (GSS), Group Decision Support Systems (GDSS) or other electronic information technology software could increase auditors’ performance in their audit tasks. With the respondent of practicing auditors from the Big 4 public accounting firms in Indonesia, and by using structural equation model (SEM) analysis, we found evidence that the usage of Electronic Information System Technology (EIST) has significantly positive impact on audit task performance. We found evidence that the perceived ease of use from the Big 4 auditors has positive significant impact on the perceive usefulness of electronic information system technology adopted by public accounting firms. We have also found evidence that the nature of critical, judgmental, and non-routine audit task complexities in the audit fields has significant impact on the system usage. On the other hands the perceived of ease of use, and the perceived usefulness of electronic information system technology have weak significant impact on the system utilization of the Big 4 auditors.]]>
<![CDATA[SEMIOTIKA LABA AKUNTANSI: STUDI KRITIKAL-POSMODERNIS DERRIDEAN ]]>
<![CDATA[Riduwan, Akhmad]]>;
<![CDATA[Triyuwono, Iwan]]>;
<![CDATA[Irianto, Gugus]]>;
<![CDATA[Ludigdo, Unti]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1 ]]>
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<![CDATA[The main aims of the research are (a) to understand the interpretation of accounting earnings by accountants and non-accountants; and (b) to perform a deconstructively semiotics-reading about the text related with their interpretations of accounting earnings. This research is performed based on the critical-postmodern approach, especially based on the Jacques Derrida s philosophy. Based on the Jacques Derrida s philosophy, deconstructive semiotics analysis expresses some realities that are (a) accounting earnings are traces, either the trace as a history of text or as an experience and interest of interpreter; (b) nothing outside the text of accounting earnings because the meanings of accounting earnings are intertextual, accounting earnings are the result of simulation only, and the meanings of accounting earnings do not exceed the experience and interest of interpreter; (c) accounting earnings are the metaphysics of presence, in the means of "being" and “presence” through the process called “becoming”, representation of “the being of beings ” realities, so that accounting earnings are illusion ended to reification; (d) accounting earnings are the product of logocentrism, that is ratio as a centre of truth, so that accounting idealism in earnings determination is more conspicuous than pragmatism.]]>
<![CDATA[EVALUASI REGULASI ATAS PRAKTIK PENGHINDARAN PAJAK PENANAMAN MODAL ASING ]]>
<![CDATA[Rahayu, Ning]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1 ]]>
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<![CDATA[For tax payers, especially subsidiary company, government incentices to attract new investment have already been captured with reflected in tax efficiency throughout the use of loopholes in corporate income tax law. Tax planning is one of the legal example of using loopholes. On the contraty for fiscal authorities, doing tax avoidance as a mean of tax planning could potentially harmful for the government and, therefore, the government follows by using remedies of fiscal correction. This study aims to understand and to evaluate anti-tax avoindance law and regulations in Indonesia and identify whether or not there are several tax loopholes may provided resulting in negative benefits for the fiscal aouthority. From the field research finding by using indepth interview and participatory observation, it is evident that the most common practice of tax avoidance are the use of transfer pricing and thin capitalization schemes. Those two schemes were usually exploited to give optimum benefits of loopholes in tax laws. Thus, we acknowledge that anti-tax avoidance regulations administered by the government in the context of good regulation process is still imperfect, to the fact that those regulations and law were still left behind some loopholes that potentially used to perform tax avoidance by the tax payer, therefore government would not get optimal revenue tax payers. Moreover, Indonesian anti-tax avoidance policy also lagged behind newest practical issues which are more complex and difficult to detect.]]>
<![CDATA[ANTESEDEN KOMITMEN ORGANISASI DAN MOTIVASI: KONSEKUENSINVA TERHADAP KINERJA AUDITOR INTERN PEMERINTAH ]]>
<![CDATA[Marganingsih, Arywarti]]>;
<![CDATA[Martani, Dwi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1 ]]>
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<![CDATA[The purpose of this study is to empirically investigate whether organizational culture, leadership style, and monetary incentive are antecedents of organizational commitments, while time budget pressure, task complexity, discussion of audit review, and organizational commitment are antecedents of motivation. This study also investigates the consequences of organizational commitment and motivation and their antecendents on auditors ‘performance. The study uses 276 internal auditors of Non Departemental Government Institutions as our respondents. The study uses Structural Equation Modelling that is run by LISREL. This study provides evidence that organizational culture is an antecedent of organizational commitment while discussion of audit review and organizational commitment are antecedents of motivation. This study finds that organizational commitment, motivation, time budget pressure and discussion of audit review have positive consequences on auditors ‘performance while organizational culture is found to have negative consequence on auditors ‘performance.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA ]]>
<![CDATA[Fanani, Zaenal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1 ]]>
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<![CDATA[This research is aimed to examine and find out empirical evidence of the influence of cash flow volatility, magnitude of accrual, sales volatility, leverage, and operating cycle on earnings persistence. Samples used in this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) during period 2001-2006. Total samples are 141 companies. The data are collected using purposive sampling method. The analysis of this research employs multiple regression. Results show that cash flow volatility, magnitude of accrual, sales volatility, leverage have significant effect on earnings persistence, but operating cycle do not have significant effect on earnings persistence.]]>
