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Jurnal Akuntansi Indonesia
Published by Universitas Islam Sultan Agung
ISSN : : 02166747     EISSN : 26559552     DOI : http://dx.doi.org/10.30659/jai
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting research which includes: Financial Accounting, Management Accounting, Accounting Theory, Public Sector Accounting, Auditing, Tax Accounting, Sharia Accounting, and Accounting Information Systems.
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Articles 172 Documents
 13   14   15   16   17 
Analysis of The Role of The Independent Auditor on Reducing Time Lags in Financial Reporting and Earnings Management Kiryanto Kiryanto; Lisa Kartikasari; Anggi Gita Cahyani; Agus Triyani
Jurnal Akuntansi Indonesia Vol 12, No 2 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.2.182-190

Abstract

ABSTRACT This study aims to analyze differences in the timeliness of financial reporting and earnings management in terms of auditor quality in manufacturing companies on the Indonesia Stock Exchange. based on the purposive sampling technique, a sample of 37 companies was obtained so that for 3 years of observation the data processed were 111. The hypothesis was tested using the Independent Samples Test different test. The results showed that there was no difference in the level of audit delay between companies audited by big four auditors or not. Meanwhile, the level of corporate earnings management audited by the big four or not the big four shows different results. This shows that the role of independent auditors in reducing earnings management is successful. Keywords: Auditor Quality, Audit Delay and Earnings Management
ROA Memoderasi Pengaruh Growth Opportunity dan Intellectual Capital pada Nilai Perusahaan Irma Indira; Ma’rufatur Rodhiyah; Evi Dwi Kartikasari
Jurnal Akuntansi Indonesia Vol 12, No 2 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.2.111-123

Abstract

ABSTRACT The Purpose of this study is to test and analyze empirically the effect of Growth Opportunity, intellectual capital on Firm Value and to test and analyze ROA which moderates the effect of Growth Opportunity and Intellectual Capital on Firm Value. This research was conducted by making observations in manufacturing companies on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. In this study hypothesis testing using the application tool PLS (Partial Least Square) 3.3. The results of this study indicate that Growth Opportunity, Intellectual Capital and ROA affect firm value while ROA moderates the effect of Growth Opportunity but does not moderate the influence of Intellectual Capital on firm value. Keywords: ROA, PER, VAICTM, PBV ABSTRAK Tujuan dari penelitian ini yaitu untuk melakukan pengujian dan analisis secara empiris pengaruh Growth Opportunity, Intellectual Capital pada Nilai Perusahaan dan untuk melakukan pengujian serta analisis ROA yang memoderasi pengaruh Growth Opportunity dan Intellectual Capital pada Nilai Perusahaan. penelitian ini dilakukan dengan melakukan pengobservasian di perusahaan manufaktur pada Indonesia Stock Exchange. Teknik pengambilan sampel menggunakan purposive sampling. Pada penelitian ini pengujian hipotesis menggunakan alat bantu aplikasi PLS (Partial Least Square) 3.3. Hasil pada penelitian ini menunjukkan jika Growth Opportunity, Intellectual Capital dan ROA berpengaruh pada Nilai perusahaan sedangkan ROA memoderasi pengaruh Growth Opportunity namun tidak memoderasi pengaruh Intellectual Capital pada Nilai perusahaan. Keywords: ROA, PER, VAICTM, PBV
Determinan Islamic Social Reporting Disclosure Bank Umum Syariah Tahun 2017-2021 Nur Suci Octaviani; Dahlia Tri Anggraini
Jurnal Akuntansi Indonesia Vol 12, No 2 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.2.138-152

Abstract

ABSTRACT The aims of this study to determine the effect of profitability, company size, size of the Sharia Supervisory Board, and company age (as moderating variables) on Islamic Social Reporting Disclosure at Indonesian Sharia Commercial Banks in 2017-2021. This research is quantitative in nature, with secondary data sources (obtained from the 2017-2021 Indonesian Sharia Commercial Bank annual reports). The sampling method used purposive sampling, obtained a total sample of 9 Islamic Commercial Banks for five years, so there are 44 Islamic Commercial Bank annual reports. Methods of data analysis using descriptive analysis test, panel data regression test, classical assumption test, model feasibility test, and MRA (Moderated Regression Analysis) test using Eviews version 12. The results show that profitability has a positive and significant effect, company size has a negative and insignificant effect, the size of the Sharia Supervisory Board has a negative and insignificant effect, company age has a positive and not significant effect on Islamic Social Reporting Disclosure, and company age cannot moderate the effect of profitability, company size, and the size of the Sharia Supervisory Board on Islamic Social Reporting Disclosure. Keywords: Profitability, Company Size, Sharia Supervisory Board Size, Company Age, Islamic Social Reporting Disclosure ABSTRAK Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, ukuran Dewan Pengawas Syariah, dan umur perusahaan (variabel moderasi) terhadap Islamic Social Reporting Disclosure pada Bank Umum Syariah di Indonesia tahun 2017-2021. Penelitian ini bersifat kuantitatif, dengan sumber data sekunder (dari laporan tahunan Bank Umum Syariah di Indonesia tahun 2017-2021). Metode pengambilan sampel menggunakan purposive sampling, diperoleh sampel sebanyak 9 Bank Umum Syariah selama lima tahun, sehingga terdapat 44 laporan tahunan Bank Umum Syariah. Metode analisis data menggunakan uji analisis deskriptif, uji regresi data panel, uji asumsi klasik, uji kelayakan model, dan uji MRA (Moderated Regression Analysis) menggunakan Eviews versi 12. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan, ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap, ukuran Dewan Pengawas Syariah berpengaruh negatif dan tidak signifikan, umur perusahaan berpengaruh positif dan tidak signifikan terhadap terhadap Islamic Social Reporting Disclosure, dan umur perusahaan tidak dapat memoderasi pengaruh profitabilitas, ukuran perusahaan, dan ukuran Dewan Pengawas Syariah terhadap Islamic Social Reporting Disclosure. Keywords: Profitabilitas, Ukuran Perusahaan, Ukuran Dewan Pengawas Syariah, Umur Perusahaan, Islamic Social Reporting Disclosure Profitability.
Peningkatan Nilai Perusahaan Melalui Integrated Reporting: Mediasi Kinerja Lingkungan Cahyani, Habibah Inas; Kartika, Indri
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.115 - 128

Abstract

Firm value is very important for companies because it can affect the views of investors in investing funds in the company. This research will examine the factors that will affect firm value, namely integrated reporting with environmental performance mediation. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) participating in the PROPER program in 2020-2022. The sampling method is purposive sampling so that 113 research samples are obtained. Hypothesis testing was carried out using the linear regression method with a sobel test of mediation. The results showed that integrated reporting has a significant negative effect on corporate environmental performance, corporate environmental performance has a significant positive effect on firm value, integrated reporting has an insignificant negative effect on firm value, and corporate environmental performance cannot mediate the effect of integrated reporting on firm value. This research can be developed by using samples from other industries or adding variables. Companies should comply with environmental regulations. Furthermore, the government can use the results of this research to improve environmental regulations.Keywords: Integrated reporting; corporate environmental performance; firm value ABSTRAKNilai perusahaan sangatlah penting bagi perusahaan dikarenakan dapat mempengaruhi pandangan investor dalam menginvestasikan dana dalam perusahaan. Penelitian ini akan menguji faktor yang akan mempengaruhi nilai perusahaan yaitu integrated reporting dengan mediasi kinerja lingkungan. Populasi penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) peserta program PROPER pada tahun 2020-2022. Metode sampling adalah purposive sampling sehingga didapatkan 113 sampel penelitian. Pengujian hipotesis dilakukan dengan metode regresi linear dengan uji mediasi sobel test. Hasil penelitian menunjukkan integrated reporting berpengaruh negatif signifikan terhadap corporate environmental performance, corporate environmental performance berpengaruh positif signifikan terhadap firm value, integrated reporting berpengaruh negatif tidak signifikan terhadap firm value, dan corporate environmental performance tidak dapat memediasi pengaruh integrated reporting terhadap firm value. Penelitian ini dapat dikembangkan dengan menggunakan sampel dari industri lain atau menambah variabel. Perusahaan sebaiknya mematuhi regulasi tentang lingkungan. Selanjutnya, pemerintah dapat menggunakan hasil penelitian ini untuk memperbaiki regulasi tentang lingkungan.Kata Kunci: Integrated reporting; kinerja lingkungan perusahaan; nilai perusahaan
Antecedents and Consequences of Tax Avoidance on Company Value Kiryanto, Kiryanto; Putri Susanti, Nindika Ayulinar
Jurnal Akuntansi Indonesia Vol 13, No 1 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.1.%p

Abstract

ABSTRACTThe research aims to determine the influence of corporate social responsibility and audit quality variables on company value which is mediated by tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021. Sampling used a purposive sampling method anda obtained 66 company samples. The analysis technique used in SmartPLS 3.29 programs. The research results show that CSR disclosure has no effect on taxeavoidance, but auditequality has negative and significant effect on taxeavoidance. Apart from that, CSRsdisclosure has no effect on company value, while audit qualityyhas a positive and significanteeffect on company value. Even though the research result show that tax avoidance has an effect on company value, tax avoidance is not able to mediate the relationship between CSR disclosure and audit quality on company value. The contribution of this research is to add to the literature review regarding Tax Avoidance researchKeyword : Tax Avoidance, Firm Value, Audit Quality, Corporate Social Responsibility ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh variabel tanggung jawab sosial perusahaan dan kualitas audit terhadap nilaiiperusahaan yang dimediasi oleh penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 66 sampel perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah SmartPLS 3.29. Hasil penelitian menunjukkan bahwa pengungkapan CSR tidak berpengaruh terhadap penghindaranppajak, namun kualitas audit berpengaruh negatif dan signifikan terhadap penghindaran pajak. Selain itu pengungkapan CSR tidak berpengaruh terhadap nilai perusahaan, sedangkan kualitas audit berpengaruh positif dan signifikan terhadap nilai perusahaan. Meskipun hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh terhadap nilai perusahaan, namun penghindaran pajak tidak mampu memediasis hubungan antara pengungkapan CSR dan kualitas audit terhadap nilai perusahaan. Kontribusi penelitian ini adalah menambah kajian literatur tentan penelitian Tax AvoidanceKata Kunci : Tax Avoidance, Firm Value, Audit Quality, Corporate Social Responsibility
Pengaruh Green Accounting dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Istiqomah, Cahyaningrum; Winarsih, Winarsih
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.129 - 146

Abstract

The influence of Green Accounting and Profitability is an observation that is still rarely used to support the realization of good company value. One observation regarding Green Accounting with a qualitative description measurement procedure shows that the company describes the cost of living nature at its own discretion and is disclosed voluntarily because PSAK does not have specific regulations regarding the disclosure of living nature costs in financial statements. This observation intends to determine the influence of green accounting and profitability on company value in manufacturing companies listed on the Indonesia Stock Exchange. The observation period used was 2018-2020. Based on the Purposive sampling technique, 93 data were obtained. The analysis technique used in this observation is multiple linear regression analysis using IBM SPSS 22. Observation results show that green accounting has a relevant positive effect on company value, profitability has a relevant positive effect on company value.Keywords: PBV, GA, PROPER, ROAABSTRAKPengaruh mengenai Green Accounting dan Profitabilitas merupakan observasi yang masih jarang dimanfaatkan untuk mendukung terwujudnya nilai perusahaan yang baik. Salah satu observasi mengenai Green Accounting dengan prosedur pengukuran Gambaran kualitatif memperlihatkan bahwa perusahaan menggambarkan biaya alam hidup atas kebijakannya sendiri dan diungkapkan secara sukarela karena PSAK tidak memiliki peraturan khusus mengenai pengungkapan biaya alam hidup dalam laporan finansial. Observasi ini bermaksud untuk mengetahui pengaruh green accounting dan profitabilitas atas nilai perusahaan pada perusahaan manufaktur yang tertulis di Bursa Efek Indonesia. Periode observasi yang dimanfaatkan adalah 2018-2020. Berlandaskan teknik Purposive sampling diperolehankan 93 data. Teknik analisis yang dimanfaatkan dalam observasi ini adalah analisis regresi linear berganda memanfaatkan IBM SPSS 22. Perolehan observasi memperlihatkan bahwa green accounting berpengaruh positif relevan atas nilai perusahaan, profitabilitas berpengaruh positif relevan atas nilai perusahaan.Keywords: PBV, GA, PROPER, ROA
Pengaruh Teknik Audit Berbantuan Komputer (TABK) Terhadap Kualitas Audit Dengan Prosedur Audit Sebagai Variabel Moderasi Febrianto, Nur Ilham; Kartikasari, Lisa
Jurnal Akuntansi Indonesia Vol 13, No 1 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.1.54-66

Abstract

          Kualitas dari sebuah proses audit merupakan hal yang sangat penting untuk menjamin bahwa laporan keuangan dapat digunakan sebagai dasar pengambilan keputusan dan dapat dipercaya oleh masyarakat maupun pihak ketiga lainnya. Hal tersebut menjadikan alasan penelitian dengan menarik judul “ Pengaruh Teknik Audit Berbantuan Komputer (TABK) Terhadap Kualitas Audit Dengan Prosedur Audit Sebagai Variabel Moderasi ”.          Jenis penelitian kuantitatif menggunakan data primer dengan kriteria tertentu. Populasi diambil pada auditor yang bekerja di kantor Inspektorat Daerah Kabupaten Pati dan kantor Inspektorat Daerah Kabupaten Kudus. Teknis analisis data yang digunakan yaitu analisis statistik deskriptif, uji asumsi klasik, moderated regression analysis atau MRA, dan uji kebaikan model dengan bantuan IBM SPSS versi 26.            Pengujian asumsi klasik data yang digunakan berdistribusi normal dan tidak terjadi korelasi, autokorelasi, dan heteroskedastisitas. Moderated Regreesion Analysis (MRA) memperoleh hasil persamaan regresi teknik audit berbantuan komputer dan prosedur audit mempunyai nilai negatif terhadap kualitas audit sedangkan interaksi teknik audit berbantuan komputer dengan prosedur audit mempunyai nilai positif terhadap kualitas audit. Uji F berpengaruh secara simultan.           Uji t memperoleh hasil bahwa variabel teknik audit berbantuan komputer berpengaruh negatif dan tidak signifikan terhadap kualitas audit, variabel prosedur audit berpengaruh negatif dan tidak signifikan terhadap kualitas audit, dan interaksi variabel teknik berbantuan komputer dengan variabel proedur audit berpengaruh positif dan signifikan terhadap kualitas audit. Uji Validitas menyatakan bahwa sebanyak 25 kuesioner dari 27 kuesioner dinyatakan valid, sementara 2 kuesioner dinyatakan negatif. Uji reliabilitas menyatakan bahwa semua pernyataan di dalam kuesioner variabel teknik audit berbantuan komputer, variabel prosedur audit, dan variabel kualitas audit dinyatakan reliabel.Kata kunci : Teknik Audit Berbantuan Komputer (TABK), Prosedur Audit, Kualitas Audit.
Moderating Effect of Company Size on the Relationship between Tax Planning, Deferred Tax Expenses and Earnings Management Saminem, Saminem; Indriani, Agustina; Saprianto, Reko; Haryati, Novi Dwi
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.147 - 159

Abstract

ABSTRACTThis study aims to explore whether tax planning and deferredtax expenses influence earnings management, with companysize acting as a moderating variable. The research samplewas selected through purposive sampling, consisting of 16annual reports from food and beverage companies listed onthe Indonesia Stock Exchange (IDX) for the period 2018-2022.The analysis was conducted using regression and quantitativemethods. The results show that deferred tax expenses havea positive and significant effect on earnings management,whereas tax planning has a significant negative effect. Moreover,company size moderates the relationship between tax planningand earnings management. However, company size does notmoderate the relationship between deferred tax expenses andearnings management. Therefore, these findings contribute tothe literature by demonstrating that company size moderates theimpact of tax planning on earnings management in the food andbeverage industry and has important implications for investorsin the Indonesian market. Additionally, the study highlights thatlarger companies tend to develop better tax planning strategies,which in turn enhances transparency and accountability.
The Impact Of Audit Fee, Auditor Switching, Workload And Auditor Specialization On Audit Quality averina, Putri; Hastuti, Theresia Dwi
Jurnal Akuntansi Indonesia Vol 13, No 1 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.1.67-80

Abstract

During the research period from 2020 to 2022, this study was conducted to assess the impact of audit fees, auditor changes, workload, and auditor expertise on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX). The number of companies in the study population was 314 (103 companies in 2020, 105 companies in 2021, and 106 companies in 2022). The purposive sampling method was used to select a sample of companies to be analyzed, with a total sample of 145 companies. In data analysis, this study applies a quantitative approach using logistic regression to test the validity of the regression, model fit, coefficient of determination, and research hypotheses. The results showed that audit fees and auditor expertise have a positive and significant effect on audit quality, while workload has a negative and significant model effect on audit quality. Auditor turnover is not proven to have a significant effect on audit quality. This research is expected to make an important contribution in the effort to improve audit quality by understanding more deeply the factors that affect such quality.keywords: Auditor Switching, Audit Fee, Auditor Specialization, Audit Quality, Workload
The Influence of Public Accounting Firm Reputation and Audit Report Lag on Company Value Aini, Azhari Atul; Rini, Yeni Tata
Jurnal Akuntansi Indonesia Vol 13, No 1 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.1.17 - 28

Abstract

Evaluating and studying how the reputation of the Public Accounting Firm (Kantor Akuntan Publik/KAP) and audit report lag affect firm value is the purpose of this research. On the other hand, this study also analyzes how value Earnings Per Share (EPS) is able to moderate the influence of the reputation of the Public Accounting Firm (Kantor Akuntan Publik/KAP) and audit report lag on firm value. This study uses a quantitative approach with the company's financial statements as secondary data. The population used is LQ45 companies on the Indonesia Stock Exchange in 2021-2022. From the population, 26 companies were selected as samples through purposive sampling. The data was tested using descriptive statistical analysis, linear regression analysis, and moderation test with the residual method. The study results reveal that the reputation of the KAP affects firm value, audit report lag does not affect firm value, EPS cannot moderate the effect of the reputation of the KAP on firm value, and EPS cannot moderate the effect of audit report lag on firm value.

Page 15 of 18 | Total Record : 172

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