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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.
Arjuna Subject : -
Articles 169 Documents
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PENGARUH KOMPETENSI KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Metta Kusumaningtyas; Dessy Noor Farida
Jurnal Akuntansi Indonesia Vol 4, No 1 (2015): 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.4.1.66-82

Abstract

The objective of this study is to analyze the influence of audit committee and institutional ownership on earnings management. The characteristics that used to measure the effectiveness of the audit committee competence,and audit committee activity. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. Earnings management in this study weremeasured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study of 300 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee competence and audit committee activity had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.
PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI KEGUNAAN, dan PENGALAMAN TERHADAP MINAT WAJIB PAJAK MENGGUNAKAN SISTEM E-FILING (Studi Kasus Wajib Pajak Orang Pribadi Di Kabupaten Pati) Nanik Ermawati; Zamrud Mirah Delima
Jurnal Akuntansi Indonesia Vol 5, No 2 (2016): 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.5.2.163-174

Abstract

E-Filing is one of the technological developments in the modern era, in which the taxpayer is easy to report to the tax office use online. This study aims to determine the effect of perceived ease of use, perceived usefulness, andexperience to the interest of individual taxpayers to use the E-Filing.  Research was conducted on an individual taxpayer in Pati regency. The method used regression analysis. The data used in this study are primary data, using a questionnaire. the results of this study indicate that the perceived ease of use, perceived usefulness, and experience affect the interest of taxpayers to use the E-Filing.
ANALISIS NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA DARI PERSPEKTIF KINERJA KEUANGAN Agung Prajanto; Ririh Dian Pratiwi
Jurnal Akuntansi Indonesia Vol 6, No 1 (2017): 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.6.1.13-28

Abstract

Penelitian ini bertujuan untuk mengetahui apakah nilai perusahaan dipengaruhi oleh kinerja keungannya (profitabilitas, solvabilitas dan aktivitas).Penelitian dilakukan dengan mengambil populasi perusahaan manufaktur di Indonesia yang terdaftar di Bursa Efek Indonesia(BEI) tahun 2014-2015. Teknik purposive sampling dilakukan dalam pemilihan sampel penelitian, dan diperoleh sampel sebanyak 144 perusahaan.Data yang digunakan berupa data sekunder dari ICMD.Pengujian yang dilakukan adalah dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa hanya variabel profitabilitas yang dikur dengan menggunakan ROE yang berpengaruh terhadap nilai perusahaan yang diukur dengan PBV.Sedangkan kedua variabel independen lainnya, yaitu solvabilitas (DER)danrasio aktivitas(ITO) tidak berpengaruh terhadap nilai perusahaan. Kata Kunci: Nilai perusahaan, profitabilitas, solvabilitas, aktivitas
EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTS Mutoharoh Mutoharoh
Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): 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.7.2.12-34

Abstract

recently has been discussed much by scholars. Accounting reform as one of the primary agendas within this issue was limited to being addressed in terms of the actual process embedded in the internal organization routine. By utilizing a comparative case study of three departments in the regency level of the Indonesian government, this research aims to explore the process of the introduction of accrual accounting in Indonesia which is facing the sedimented process. The research engages the archetype theory to examine the outcomes achieved by the cases here and a set variable of intra-organizational dynamics. The interviews were organized to obtain the perspective of people involved, combined with textual analysis to clarify the interviewees answer. Radical and incremental outcomes were found, yet consistent patterns in terms of commitment, interest, technical capabilities and managerial capabilities were only associated with radical change. The lack of human resources and the role of the leaders in persuading their staff of the value of reform needs to be reshaped to reach a better outcome.Keywords: NPM, Indonesia, accrual accounting, departments
RESPON PERUBAHAN TARIF PAJAK PENGHASILAN, INSENTIF DAN NON-INSENTIF PAJAK TERHADAP MANAJEMEN LABA Abdul Slamet; Provita Wijayanti
Jurnal Akuntansi Indonesia Vol 1, No 1 (2012): 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.1.1.115-130

Abstract

Tax is an obligation that must be paid by the company, the greater the income the company the greater the tax due. Management expects the tax payment detail to allow management to do the engineering to minimize the income tax burden. This study aims to examine the effects of changes in income tax rates that Law. 36 of 2008 on Income Tax on discretionary accrual due to a decrease in income tax rates between 2009 and the Agency for the year 2010 is the year 2009 by 28% and in 2010 dropped to 25%. In addition, this study also aims to determine the impact of tax and non tax incentives as well as the percentage of shares traded on the Stock Exchange of earnings management behavior. Sample of this study is manufacturing companies listed on the Indonesia Stock Exchange, which has published its financial statements from 2009-2010. Methods of analysis in this study using multiple regression analysis to determine the effect of independent variables earnings pressure, debt level, earningsbath, firm size, managerial ownership and the percentage of shares) against the dependent variable (discretionary accruals) and using independent sample t-test for the different test equipment. independent sample t-test was used to examine differences in the level of discretionary accruals between 2009 and 2010 after a decline in income tax rates. The results showed that before and after the reduction in tax rates, the management was not convicted of discretionary accruals to make savings income. This suggests that management in Indonesia did not take action to make opportunistic earnings management in order to decrease the tax rate Agency 2010. From the regression resultsof tax incentives and the percentage of shares traded on the Stock Exchange a significant effect on discretionary accruals, non-tax incentives only to have a significant earnings pressure on discretionary accruals, while the level of debt, earnings bath, firm size and managerial ownership has no significant effect on discretionary accruals.
Pengaruh Gaya Kepemimpinan terhadap Komitmen Organisasional (Sistem Pengendalian Manajemen sebagai Variabel Moderasi) Izza Ashsifa
Jurnal Akuntansi Indonesia Vol 9, No 2 (2020): 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.9.2.131-149

Abstract

The purpose of this study is to fill the gap in the management accounting literature by integrating the role of management control systems on leadership style and organizational commitment. Data collection techniques in this study used an online survey by distributing the questionnaires to management accountants throughout Indonesia. SEM-PLS was used to test the hypothesis with a sample size of 158. The results showed that elements of formal and informal control systems, such as outcomes, actions, personnel and culture, influenced leadership behavior and the development of organizational commitment.Keywords: management control system, leadership style, initiation structure, consideration, organizational commitment.
ANALISIS PENGARUH INDEPENDENSI AUDITOR, KARAKTERISTIK PERUSAHAAN, KUALITAS AUDITOR DAN PERGANTIAN AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN Irfan Auditya; Provita Wijayanti
Jurnal Akuntansi Indonesia Vol 2, No 1 (2013): 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.2.1.27-35

Abstract

This study aimed to analyze the influence of auditor independence, corporate characteristics, quality auditors and auditor turnover for the integrity of the financial statements. The study population is a company listed on the Indonesia Stock Exchange from 2008 until 2010. The sample selection based on purposive sampling method and obtained a sample of 38 companies. Then analyzed with multiple regression. The results showed that the change of ownership of managers and auditors significantly affect the integrity of the financial statements. While the auditor independence variables, firm characteristics, quality auditor is not significant
APAKAH OPINI AUDIT MERUPAKAN SEBUAH GOOD NEWS? PENGUJIAN TEORI SIGNALING Dwi Ratmono; Dias Nurmalasari
Jurnal Akuntansi Indonesia Vol 4, No 1 (2015): 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.4.1.1-11

Abstract

The objective of this study is to examine the effect of audit opinion and change in audit opinion on reporting delay. The auditor switch, the new accounting standard, unexpected earnings, leverage and profitability used ascontrol variables. This study proposes hypotheses that the audit opinion which is better than the previous year will negatively affect reporting delay. Meanwhile, change in audit opinion better than the previous year will negatively affect on the reporting delay. Samples of this research is 170 manufacture firms listed in Indonesian Stock Exchange in year 2011-2012 that selected by using purposive sampling method. The technique of analysis used for examining the hypothesis is multiple regressions. The result of this research that audit opinion and change in audit opinion negatively affects reporting delay. Firms that receiving unqualified audit opinion and audit opinion better than the previous year gave a good news for investors so as to reduce the reporting delay.
ANALISIS FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) Nurita Budi Pratiwi; Rustam Hanafi
Jurnal Akuntansi Indonesia Vol 5, No 1 (2016): 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.5.1.79-98

Abstract

SAK ETAP is a one DSAK efforts to facilitate SMEs in preparing financial statements and to resolve its internal problem. SAK ETAP made not as complete as GAAP. However, until now the application of IFRSs ETAP is still very low. SAK ETAP still burdensome SMEs, the cause of SMEs still do not know the importance of making financial reports, the lack of knowledge of the owner of the accounting, and etc. So the purpose of this study is to analyze the factors that affect the implementation of ETAP SAK on SMEs. This study used a sample of 64 SMEs spread Area Tegal. The variables of this research is the application of IFRSs ETAP as the dependent variable, while the owner of education, understanding of Information Technology, the qualitative characteristics of financialstatements and the size of the business as an independent variable. Data were analyzed using linear regression technique. The results of this study identify that education owner, understanding of Information Technology, the qualitative characteristics of financial statements and the size of the business and significant positive effect on the implementation of ETAP SAK on SMEs. This means that the higher education owner, understanding of Information Technology, the qualitative characteristics of financial statement report and the size of the business, the better the application of IFRSs ETAP .
KEBIJAKAN DEVIDEN PADA INDEKS SAHAM LQ45 DI BURSA EFEK INDONESIA Endang Lestari; Ardiani Ika Sulistyawati
Jurnal Akuntansi Indonesia Vol 6, No 2 (2017): 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.6.2.113-130

Abstract

This study to be analyze how the influence of Return On Equity , Debt to Equity Ratio , Asset Growth , Cash Ratio, Insider Ownership , and Total Asset Turn Over the companies listed in Indonesia Stock LQ45 in BEI 2010-2014.Sampling technique in this research is by using explanatory research using quantitative approach . Sample obtainedand used is 12 Integration with the observation period of 5 years . The data used in this research is secondary dataanalysis method used is multiple regression analysis.The results showed that the adjusted R -square value of 0.542 .Simultaneously F count 12.051 table 4.9 , it can be said that the variable Return On Equity significant influence withthe positive direction of the Dividend Payout Ratio . Variable Total Asset Turn Over a significant effect but with anegative direction of the Dividend Payout Ratio . While the variable Debt to Equity Ratio , Asset Growth , Cash Ratio, and Insider Ownership no significant effect on Dividend Payout Ratio.Keywords : Return On Equity, Debt to Equity Ratio, Asset Growth, Cash Ratio, Insider Ownership , Total AssetTurnover, Dividend Payout Rati .

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