Jurnal Akuntansi Indonesia
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.
Articles
170 Documents
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA ]]>
<![CDATA[Vita Tristiningtyas]]>;
<![CDATA[Osmad Mutaher]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 2, No 2 (2013): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.2.2.131-145
<![CDATA[This study aimed to examine the effect of the Capital Adequacy Ratio (CAR) , Non Performing Financing (NPF) , Net Operating Margin (NOM) , Financing to Deposit Ratio (FDR) , BOPO and DPK against return on Assets ( ROA) as a proxy of the financial performance of Islamic Banks in Indonesia from 2008 to 2012 . The population in this study was 11 Islamic Banks in Indonesia . The analysis technique used in this study is a multiple linear regression . While the classical assumption used in this study include autocorrelation test , normality test, multikolonieritas , and heteroscedasticity test .The results showed that the variable CAR and DPK positive and significant impact on ROA Islamic Banks . While BOPO variable is negative and significant effect on ROA Islamic Banks . NPF variables , NOM , and FDR negative effect on ROA , but not significantly . Predictive ability of the six variables on ROA of 86.0 % , while the rest is influenced by other factors not included in the research model . The results of this study are expected to provide guidelines for the management of Islamic Banks in managing the company.]]>
<![CDATA[PENGARUH KEPEMILIKAN PERUSAHAAN, CORPORATE GOVERNANCE, DAN EARNINGS MANAGEMENT TERHADAP TIPE AUDITOR DAN AUDIT FEES (Studi Empiris Pada Perusahaan yang Terdaftar di BEI dan IICG Tahun 2011-2013) ]]>
<![CDATA[Gandhi Prayurgi]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 4, No 2 (2015): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.4.2.109-122
<![CDATA[Audit Fee is a dilemmatic problem for an auditor because auditor get a fee from the audited client. On the other side, auditor must be independent in giving their opinion while they also get a fee for services rendered. The purpose of this study is to provide information to companies, auditors, and other information users about the factors that influence the company in selecting the type of auditors and audit fees. The independent variables in this study ar Firm Ownership, Corporate Governance, and Earnings Management with the dependent variablesare the type of auitor and audit fees. Firm ownership in this study was divided into two, the state-owned companies (BUMN)and private companies. Earnings management was measured by discreationary acccruals (DACC) Jones model. Corporate governance in this study was measured by looking at Corporate Governance Perception Index (CGPI). Type of auditors in this study were divided into two, KAP the big four and non-the big four. Audit fees in this studywas measured by natural logarithm of the professional fees. The population of this study is companies listed in the Indonesian Stock Exchange (IDX) and also listed in the Indonesian Institute of Corporate Governance (IICG) in 2011- 2013 with the total sample is 51 company datas for 3 years. The hypotheses in this study were tested using logistic regression and multiple regression. The results of this study indicate that firm ownership does not influence the selection of the type of auditors and audit fees, while corporate governance and earnings management influence the selection of the type of auditors and audit fees.]]>
<![CDATA[THE INFLUENCE OF THE AUDIT OPINION, THE ORIGINAL AREA OF REVENUE (PAD) AND THE EQUALIZATION FUND (DP) TO REGIONAL FINANCIAL PERFORMANCE (Empirical Studies On Local Governments That Exist In Central Java) ]]>
<![CDATA[Muhammad Ar Rozy]]>;
<![CDATA[Provita Wijayanti]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 3, No 2 (2014): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.3.2.81-100
<![CDATA[This research aims to find out whether the audit Opinion on The financial statements, the original area of Revenue (PAD) and the Equalization Fund (DP) has an impact on the financial performance of the region. Measuring financial performance in this area using the ratio of efficiency. The Data analyzed in this study using a sample town and district in Central Java province with reference to the financial report of The year 2011 has been published. In this research hypothesis testing is carried out using classic assumption test and test the hypothesis by using multiple linear regression analysis testing. A classic assumption test results and test hypothesis suggests that there are influences between the Audit Opinion, the original Area and revenue (PAD) against the financial performance of the region. Equalization Fund (DP) do not affect significantly the financial performance of the region.]]>
<![CDATA[EFEKTIVITAS FAKTOR INTERNAL DAN EKSTERNAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT ]]>
<![CDATA[Provita Wijayanti]]>;
<![CDATA[Rustam Hanafi]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 6, No 1 (2017): JURNAL AKUNTANSI INDONESIA ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.6.1.63-78
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas faktor internal auditor (locus of control, job performance, serta komitmen Profesionalisme) dan faktor eksternal auditor (time budget pressure dan etika profesi) terhadap dysfunctional audit behavior. Kualitas audit adalah kemungkinan di mana seorang auditor akan menemukan dan melaporkan pelanggaran yang ada dalam sistem akuntansi kliennya. Sedangkan dysfunctional audit behavior merupakan suatu tindakan yang dapat menjadikan penurunan pada kualitas audit. Objek penelitian ini adalah auditor yang bekerja pada lembaga audit Pemerintah di Jawa Tengah. Datapenelitian diperoleh dari pengisian kuesioner sejumlah 150 auditor di Kantor Badan Pemeriksa Keuangan, Badan Pengawasan Keuangan dan Pembangunan, Inspektorat Kota, dan Inpektorat Provinsi. Teknik pengambilan sampel menggunakan convenience sampling. Analisis data menggunakan uji regresi. Hasil penelitian ini menunjukkan bahwa faktor internal yang meliputi variabel locus of control, job performance dan komitmen profesionalisme terbukti hanya variable komitmen profesionalisme yang berpengaruh positif dan signifikan terhadap disfunctional audit behavior (DAB). Sedangkan faktor eksternal yang meliputi variabel time budget pressure dan etika profesi terbukti tidak berpengaruh terhadap disfunctional audit behavior (DAB).]]>
<![CDATA[PENGARUH RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Nanik Ermawati]]>;
<![CDATA[Zaenal Afifi]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.7.2.49-62
<![CDATA[Tema yang diangkat dari penelitian ini adalah tentang kepatuhan wajib pajak yang ada di Kantor Pelayanan Pajak Kudus, dengan judul “Pengaruh Religiusitas Terhadap Kepatuhan Wajib Pajak denganKesadaran Wajib Pajak Sebagai Variabel Intervening (Studi Kasus pada Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Kudus)”. Penelitian ini merupakan studi kasus pada wajib pajak orang pribadi di Kabupaten Kudus. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi di Kabupaten Kudus. Sampel diambil secara insidental sampling. Pengujian hipotesis dilakukan dengan menggunakan pendekatan Structural Equation Model (SEM) dengan menggunakan metode alternatif Warp Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa : 1). Religiusitas berpengaruh terhadap kepatuhan wajib pajak, 2). Religiusitas berpengaruh terhadap kesadaran wajib pajak, 3). Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak, 4). Kesadaran wajib pajak mampu memediasi sebagian pengaruh religiusitas terhadap kepatuhan wajib pajak.Kata kunci: religiusitas, kesadaran wajib pajak, kepatuhan wajib pajak, wajib pajak orang pribadi]]>
<![CDATA[Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals ]]>
<![CDATA[Dessy Noor Farida]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 8, No 2 (2019): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.8.2.89-107
<![CDATA[Public awareness of the environment will be increasingly damaged due to industrial activities of large companies, making the community need information about the extent to which the company is responsible for the damage. This ecological crisis is driving concern from various countries in the world by formulating a Sustainability Development Goals that are expected to improve the quality of human life. Representation of women in the leadership of a company can be one of the drivers of companies to be more concerned with voluntary disclosures. This research is a quantitative research that uses multiple linear regression with a sample of companies listed on the ISSI for 4 consecutive years. The results showed that the presence of women on the board of directors did not affect the disclosure of SDGs. Whereas the presence of women in the board of commissioners has a significant effect on the disclosure of SDGs. The influential control variables are only the size of the company, while the variables of profitability and leverage have no effect.Keywords: Sustainability Development Goals (SDGs), Board of Directors, Board of Commissioners, Gender Diversity]]>
<![CDATA[ANALISIS PENGARUH KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Yosi Dwi Heryan]]>;
<![CDATA[Zaenal Alim Adiwijaya]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 2, No 1 (2013): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.2.1.65-71
<![CDATA[The purpose of this research is to investigate and get empirical about auditor big four, auditor industry specialist, and size in the earning management limit by the firms audited for IPO firms. Earning management on this research is use discretionary accrual. Audit quality on this research is used by auditor big four and auditor industry specialist. Size on this research is measured by total assets. The object of this research is non finance firms which do IPO (Initial Public Offerings) in Indonesia. It used 47 Indonesia IPO firms from 2008-2011. The method of data collection is purposive sampling method. Multiple regression is used to analysis data and develops the theory model. The result of this research indicates that auditor big four proved cannot limit the earning management for firms which is audited by auditor big four when firms do IPO. Auditor industry specialist can limit the earning management when firms do IPO in Indonesia. Size cannot limit the earning management when the firms do IPO in Indonesia]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DI INDONESIA ]]>
<![CDATA[Hani Werdi Apriyani]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 4, No 1 (2015): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.4.1.36-50
<![CDATA[The purpose of this study is to examine the influence of corporate governance and firms characteristics to the extent of disclosure of related party transactions. The independent variable in this study is the level of ownership concentration, independent commissioners, the level of corporate diversification, and profitability. The dependent variable is the related party transactions disclosure. In analyzing the effect of independent variables on the dependent variable, included two control variables in our model, the type of industry and company size. The sample used in this study is annual report of non-financial companies listed in the Indonesia Stock Exchange 2008 -2011. Purposive sampling use to determine sample. There are 25 companies that meet the criteria as the sample in this study, and finally 90 annual report used in this analysis. Statistical methods using multiple linear regression analysis. The analysis showed that profitability have significant effect in Related Party Transaction disclosure. Level of ownership concentration, the level of corporate diversification , and independent commissioners did’t significantly influance the related party transaction disclosure.]]>
<![CDATA[PERSEPSI MAHASISWA EKONOMI TERHADAP IMAGE AKUNTANSI (STUDI KASUS PADA UNIVERSITAS DIPONEGORO SEMARANG) ]]>
<![CDATA[Hani Werdi Apriyani]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 5, No 2 (2016): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.5.2.131-148
<![CDATA[The purpose of this study is to determine, whether in the presence of Accounting profesion education or PPA (Pendidikan Profesi Akuntansi) will change the student perception to the image of accounting which determinestudent choice to major in accounting. This study uses the cognitive theory of planned behavior as the framework to investigate the factor that limit student interest to the field of accounting. The main findings are, that the student perception of the benefit of PPA is positively related to student’s choice tomajor in accounting, wether non accounting student perceived that they tend to choose non accounting major because non other accounting major is not boring. Hipotesis 2 is rejected, it can be inferred that non accounting student’s perception of the image of accounting in the presence PPA is related to their decision to choose non accounting major.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK ]]>
<![CDATA[Yani Riyani]]>;
<![CDATA[Bob Mustafa]]>;
<![CDATA[Linda Suherma]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 6, No 2 (2017): JURNAL AKUNTANSI INDONESIA ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.6.2.157-166
<![CDATA[This study aims to determine the extent of implementation of accrual accounting and the factors that influencethe level of implementation of accrual accounting in Pontianak. This research is a survey by means of collectingdata using questionnaires. The samples used were financial staff that makes the financial statements at 16 SKPD inPontianak. The analytical tool used is multiple regression analysis. The level of implementation is measured usingnine indicators adopted by the Government Accounting Standards based on Government Regulation No. 71 of2010 consists of revenue recognition (LO), Recognition load, Valuation and Presentation of Accounts Receivable,Recognition load inventory, assessment of fixed assets, depreciation of fixed assets, recognition of liabilities,Presentation of operational reports and presentation of changes in equity. The study found that the level ofimplementation of accrual accounting in Pontianak at 93.09%, and there are four factors that affect the applicationof accrual accounting in Pontianak is the level of education finance staff, the experience of running the cash to theaccrual accounting system, leadership and educational background the size of the labor force.Keyword : Cash Basis, Accrual Basis, Cash toward Accrual.]]>
