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INDONESIA
Jurnal Akuntansi dan Governance Andalas
Published by Universitas Andalas
ISSN : 22422363     EISSN : 27976785     DOI : -
Core Subject : Education, Social,
Social Sciences Other
Jurnal Akuntansi dan Governance Andalas (JAGA) merupakan media publikasi untuk tulisan asli yang belum pernah diterbitkan di dalam jurnal ilmiah nasional maupun internasional, dan berkaitan dengan bidang akuntansi dan governance. JAGA menerima naskah dalam bentuk hasil penelitian (artikel ilmiah) dan pemikiran konseptual. Jurnal JAGA diterbitkan sejak 1 Maret 2015 dengan frekuensi dua kali setahun dengan p-ISSN No 2442-2363. Mulai tahun 2019, JAGA sebagai jurnal nasional sudah dikembangkan melalui sistem pengelolaan secara online dengan e-ISSN 2797-6785 dan diterbitkan setiap bulan Juni dan Desember. Proses submission/pendaftaran artikel dan proses telaah artikel dikerjakan secara online. Artikel yang dimuat di JAGA berasal dari manuskrip yang dikirim ke Redaksi JAGA setelah melalui proses review oleh Dewan Redaksi dan/atau Mitra Bebestari. Setiap artikel yang dikirimkan harus terbebas dari unsur plagiarima maupun autoplagiarsma.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 50 Documents
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Analisis Kualitas Pengungkapan Islamic Corporate Social Responsibility Bank Umum Syariah di Indonesia Dian Yuni Anggraini; Rayna Kartika
Jurnal Akuntansi dan Governance Andalas Vol 2 No 1 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i1.2

Abstract

This study aims to examine the quality of Islamic Corporate Social Responsibility (ICSR) disclosure in Indonesian Islamic Banks for 2014-2017. Content analysis was used to identify the quality of information disclosed. The observation of the study isusing 50 observations(13 Islamic Banks and for 4 years). The operational definition of ICSR is encompassed by Islamic economic responsibility, Islamic legal responsibility, Islamic ethical responsibility, and Islamic philanthropic responsibility. The study shows that the information disclosed is more dominated by quantitative than qualitative information. There are positive trend on ICSR disclosure. Therefore, the increasing disclosure trends can be considered as a first step toward improved Indonesian Islamic Banks’ ICSR disclosure. The increasing disclosure trends can be considered as the fact that Islamic Banks in Indonesia have increasing their interest in social problems. This study provides a valuable contribution to researchers and practitioners, as it extends the understanding of how the narrative disclosures on ICSR were produced by Indonesian Islamic Banks.
THE EFFECT OF COUNTRIES’S CULTURE IN FAMILY FIRMS’ EARNINGS QUALITY: AN EXAMINATION ALIGNMENT VERSUS ENTRENCHMENT APPROACH IN AGENCY THEORY Hardo Basuki; Yavida Nurim; Francisca Reni Retno Anggraini
Jurnal Akuntansi dan Governance Andalas Vol 1 No 1 (2015)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i1.6

Abstract

The studies of the family firms’ earnings quality have not yet concluded about individual or family as majority owner in firm has positive or negative influence over the earnings quality. We conjecture that the prior researches use the different approaches: such as alignment versus entrenchment, to explain agency conflict between majority and minority shareholders. Prior researches have proved that culture has relation with accounting practice in a country. We argue that culture also stimulates the individual or family’s behaviour in that firm to choose the alignment or entrenchment behaviour. This study examines the accruals (discretionary accruals, discretionary current accruals, and discretionary long-term accruals) level, as the proxy of earnings quality, of the family firms in four culture dimensions which established by Hofstede’s (1997). This study uses three groups of shareholders in family firms as samples (the one largest, the two largest, and the three largest shareholders) from 48 countries around the world. Based on ANOVA, this study proved that the difference of culture level has the different earnings quality. The result also reveals that there are different accruals pattern in different culture, such as power distance and individualism (collectivism) have linear pattern, but femininity (masculinity) and uncertainty avoidance have non-linear pattern. The linear accruals pattern implies that large (small) power distance or individualism (collectivism) culture has low (high) earnings quality or high (low) earnings quality, respectively. However, for the non linear accruals pattern of femininity (masculinity) or uncertainty avoidance culture implies that the evidence do not conform the prior research that masculinity has positive correlation with corruption level in societies or strong uncertainty avoidance concerns to more precise law.
VOLATILITAS HARGA SAHAM PASAR MODAL INDONESIA: STUDI PADA INDEKS LQ45 PERIODE 30 DESEMBER 2011-30 JUNI 2014 Winda Wulansari; Efa Yonnedi
Jurnal Akuntansi dan Governance Andalas Vol 1 No 1 (2015)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i1.8

Abstract

Penelitian ini bertujuan mempelajari volatilitas dari harga saham di Bursa Efek Indonesia khususnya pada Indeks LQ45. Sampel penelitian ini adalah harga penutupan LQ45 dari 30 Desember 2011 sampai dengan 30 Juni 2014, dengan jumlah sebanyak 610 observasi. Penelitian ini menggunakan model ARCH/GARCH untuk memodelkan volatilitas dan menggunakan uji granger kausalitas untuk melihat pengaruh lag (return) LQ45 terhadap volatilitas LQ45. Penelitian ini menemukan bahwa terdapat fenomena volatility clustering pada indeks LQ45, GARCH (1,1) sebagai model yang baik untuk menggambarkan pergerakan volatilitas dari Indeks LQ45 dan return LQ45 granger cause volatilitas LQ45. Penemuan ini dapat digunakan investor sebagai salah satu pertimbangan dalam pengambilan keputusan investasi.
Pengaruh Penyajian Informasi Pajak dalam Kondisi Ketidakpastian terhadap Perilaku Kepatuhan Pajak Mayar Afriyenti; Fauzan Misra
Jurnal Akuntansi dan Governance Andalas Vol 1 No 1 (2015)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i1.9

Abstract

Reinforcement paradigm is assumed as an incomplete paradigm to increasing taxpayer compliance. This paradigm should be supported by other paradigm, i.e. service paradigm. Reinforcement paradigm is too emphasized on tax audit and penalty charges. It needs high tax audit frequencies and, as consequence, very costly. Recent tendencies show that its intensity decreases. In adverse, service paradigm is adopted in many countries’ current tax reform, including Indonesia. This paradigm recognizes the importance role of “kinder” and “gentler” tax administration. This research aims to examine the influence of information provision as a service mechanism toward taxpayer compliance. This experiment consist of two treatments (i.e. uncertainty and information provision) and a baseline. Data is analyzed using one-way Anova. The result of research shows tax compliance declines when taxpayer faces uncertainty. This condition then off-set by information provision. This findings suggest that service paradigm is a good complement to reinforcement paradigm.
Faktor-Faktor Yang Mempengaruhi Independence Assurance Laporan Keberlanjutan Riwayadi Riwayadi
Jurnal Akuntansi dan Governance Andalas Vol 2 No 1 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i1.10

Abstract

The aim of this research is to determine the factors influencing the independent assurance of sustainability report. The type of this research is quantitative research using secondary data which are determined by purposive sampling. The population is the sustainability reports prepared based on GRI Standard which are published by non-banking and financial companies for period of 2011 - 2016. Independent assurance is used as dependent variable, and industry, profitability, liquidity, and solvability are used as independent variables. T-test is used for partial test and F-test for simultaneous test. This research finds that profitability and solvability partially have significant influence on independent assurance while industry and liquidity partially have no significant influence on independent assurance. However, industry, profitability, liquidity, and solvability simultaneously have significant influence on independent assurance of sustainability report. Independent assurance is influenced for 27,2% by industry, profitability, liquidity, and solvability while the remaining of 72,8% is influenced by other factors
PENGARUH KONSENTRASI KEPEMILIKAN, KLASIFIKASI INDUSTRI, PERTUMBUHAN DAN RISIKO TERHADAP LEVERAGE PERUSAHAAN PUBLIK DI INDONESIA Denny Yohana; Warnida Warnida
Jurnal Akuntansi dan Governance Andalas Vol 1 No 1 (2015)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i1.11

Abstract

Penelitian ini menguji faktor selain angka-angka laporan keuangan seperti konsentrasi kepemilikan, klasifikasi industri, pertumbuhan dan risiko perusahaan berpengaruh terhadap pendanaan perusahaan khususnya pendanaan dari utang, yang dapat tercermin dari leverage perusahaan Sumber data dalam penelitian ini adalah laporan keuangan tahunan perusahaan selama perioda 2004-2007 yang diperoleh dari database Bursa Efek Indonesia (BEI). Pengujian hipotesis menggunakan analis regresi dalam model ANCOVA (analysis of covariance) untuk menguji pengaruh antara variabel-variabel independen yang terdiri dari variabel metrik dan non-metrik (dummy) dengan variabel dependen. Hasil dari penelitian ini menunjukkan bahwa konsentrasi kepemilikan tidak berpengaruh terhadap leverage perusahaan, sehingga jika perusahaan dengan struktur kepemilikan terkonsentrasi atau tidak, hal ini tidak mempengaruhi leverage perusahaan. Namun, berbeda dengan struktur kepemilikan, pada variabel klasifikasi industri berpengaruh terhadap leverage perusahaan, namun memiliki hubungan yang negative. Penggunaan Price to Earning sebagai proksi dari pertumbuhan perusahaan menunjukkan bahwa PE tidak berpengaruh terhadap leverage perusahaan, dengan arti Price to Earning yang berbeda tidak akan menghasilkan leverage yang berbeda pula. Namun memiliki hubungan yang negative. Semakin tinggi PE suatu perusahaan maka semakin rendah leverage perusahaan. Karena angka PE yang tinggi menggambarkan modal saham suatu perusahan bagus, sehingga pendanaan perusahaan dari utang nenurun. Resiko perusahaan mempengaruhi leverage perusahan, semakin tinggi resiko perusahan maka semakin tinggi leverage perusahaan.
ENTERPRISE RESOURCE PLANNING SCORECARDS AND MANAGERIAL PERFORMANCE Noorhayati Mansor; Asniati Bahar
Jurnal Akuntansi dan Governance Andalas Vol 1 No 1 (2015)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i1.13

Abstract

Shang and Seddon (2002) present a framework for assessing the business benefits of Enterprise Resource Planning (ERP) systems. Chand et al. (2005) contributes to the study of ERP benefits by incorporating the balanced scorecard (BSC) framework. The BSC has been reported to improved the quality of decisions (Valiris, Chytas, and Glykas, 2005; Bremser and Chung, 2005) and enables managers to make a comprehensive assessment of companies operations (Kaplan and Norton, 1993). Existing work on the combined ERP system and BSC includes Rosemann and Wiese (1999), Wier, et al., (2007) and Mansor and Bahari, (2008). An ERP Scorecard was introduced by Chand et. al. (2005) to evaluate the ERP benefits at different managerial levels. However, their findings are subject to the limitations of case study methodology. The present paper extends the work of Chand et al. (2005) and proposes an empirical study to evaluate the perceived ERP benefits at the operational, tactical and strategic levels. A mix methodology is adopted. The first stage involves semi-structured personal interviews of CEOs to develop a set of questionnaire. In the second stage, managers of Malaysian manufacturing companies are randomly selected to respond to the structured questionnaire. The main objective of the study is to determine the relationship (if any) between ERP benefits and decision levels. The findings of this research are expected to improve the designs, applications and effectiveness of performance management system in the strategic information system environment.
Pengaruh Faktor-Faktor Individual dan Institusional Terhadap Kepatuhan Wajib Pajak Restoran Annisa Rahma Mahmuda; Rasyid Mei Mustofa; Poppy Dian Indira Kusuma
Jurnal Akuntansi dan Governance Andalas Vol 2 No 1 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i1.14

Abstract

This study aims at providing explanation of how tax audit, cash availability, perceived benefit, trust in government, and moral responsibility affects tax compliance. Those factors are predicted to direct tax compliance behavior. A survey involving 73 restaurant owners was conducted to gather data. Using multiple regression analysis, the results show that tax audit, perceived benefit, trust in government, and moral responsibility positively affect tax compliance. Meanwhile, cash availability has no effect on tax compliance. These results imply that to have tax payers’ compliance, several actions should be undertaken by government. Among those actions are improving tax audit and tax payers’ trust. In addition, government also has to improve tax fund allocation to bring better benefits to tax payers. Socialitation is also significant to improve tax payers’ moral responsibility and motivation to comply.
Pengaruh Corporate Governance, Intellectual Capital, Leverage dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan Hervandy Henry Gunawan; Yohanes Joni Pambelum; Leliana Maria Angela
Jurnal Akuntansi dan Governance Andalas Vol 2 No 1 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i1.15

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris independen, kepemilikan manajerial, intellectual capital, leverage, dan ukuran perusahaan terhadap kinerja keuangan perbankan. Teknik pemilihan sampel menggunakan purposive sampling dan menghasilkan sampel penelitian sebanyak 29 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Data penelitian berupa laporan keuangan auditan diperoleh dari situs resmi BEI. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa dewan komisaris independen dan kepemilikan manajerial berpengaruh positif terhadap kinerja keuangan, sedangkan intellectualcapital, leverage, dan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan.
Studi Kasus PT X: Telaah atas Beberapa Permasalahan Terkait Hak dan Kewajiban Wajib Pajak Charoline Cheisviyanny; Herlina Helmy; Sany Dwita
Jurnal Akuntansi dan Governance Andalas Vol 2 No 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.16

Abstract

This article aims to review some problems faced by PT X related to three things: the arrangement of PKP, plea of reducing income tax 25, and the status of a tax consultant. The study was carried out from the point of view of academics after conducting a semi-structure interview with the director of PT X and the corporate tax consultant. We also analyzed documents related to these problems. The results of the study show that the company considers the arrangement of PKP is complicated, a reason for rejecting the plea of reducing income tax 25 is unreasonable, and the lack of appreciation for unofficial tax consultants. So, it is recommended for the DGT to reevaluate tax rules implementation related to these matters

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