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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 6 Documents
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Search results for , issue "Vol 3 No 1 (2020)" : 6 Documents clear
Faktor- Faktor yang Mempengaruhi Kinerja Keuangan Pemerintah Daerah dengan Belanja Modal Sebagai Variabel Intervening Hasan Mukhibad; Mugi Wismoyo Aji
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.25

Abstract

The purpose of this study is to determine whether there is an influence of local own-source revenue (PAD), regional loans, and intergovernmental revenue on the financial performance of local governments and their influence if mediated by capital expenditure. The population in this study is the Regency / City Governments in Central Java consisting of 29 Regencies and 6 Cities in 2014-2016. This study uses secondary data in the form of a report on the realization of the Central Java Regional Government Budget in 2014-2016. Hypothesis testing in this study uses path analysis with two regression models. The results of the research for the first regression model show that regional original income and the Intergovernmental Revenue have a significant effect on capital expenditure. The Regional Loan variable has no significant effect on capital expenditure. For the second regression model of regional own-source revenue and the Intergovernmental Revenue does not have a significant effect on financial performance, the regional loan variable has a significant effect on the financial performance of regional governments. Variable of local original income, regional loans, and intergovernmental revenue have no significant effect on the financial performance of local governments through capital expenditure. Intervening variables are not proven to be able to mediate the effect of independent variables on the dependent.
Good Government Governance Dan Kualitas Anggaran Fransisca Harpranisa Cahyani Ronanda; Firma Sulistiyowati
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.34

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh good government governance terhadap kualitas anggaran. Penelitian ini dilakukan di Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Kota Yogyakarta. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan metode survei. Survei dilakukan dengan penyebaran kuesioner kepada 201 orang pegawai yang berasal dari 55 SKPD di Pemerintah Kota Yogyakarta. Data penelitian ini dianalisis menggunakan regresi sederhana untuk mengetahui pengaruh variabel independen good government governance terhadap variabel dependen kualitas anggaran. Instrumen yang dipakai bersumber dari prinsip-prinsip good corporate governance dan aspek-aspek anggaran yang berkualitas. Hasil peneltitian ini menunjukkan bahwa penerapan good government governance berpengaruh terhadap kualitas anggaran SKPD di Pemerintah Kota Yogyakarta.
Analisis Perbandingan Prediksi Kebangkrutan Perbankan Syariah dan Konvensional di Indonesia Muhammad Ichsan Adnan; Heru Fahlevi
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.37

Abstract

The purpose of this study was to compare the stability of Islamic and conventional banking in Indonesia by measuring financial distress/ bankruptcy predictions through the Altman Z-Score and Grover G-Score methods for a period from 2016 to 2018. The study evaluated 11 Islamic banks and 40 conventional banks by using Independent Sample T-Test. The results in this study indicated a difference between Islamic and conventional banking based on the Altman Z-Score and Grover G-Score methods. Calculations based on the Altman Z-Score method on Islamic banks indicated that there were 2 banks that were not bankrupt, 1 bankrupt and 11 banks were in the grey zone. Whereas in conventional banks there were 2 banks that were predicted not to go bankrupt, 25 banks that were in the grey area, and 13 banks were predicted to go bankrupt. Based on the Grover G-Score calculation, there were no bankrupt banks, both Islamic banks and conventional banks. The study showed that Islamic banks were more stable than conventional banks.
Pengaruh Karakteristik Komite Audit terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Siti Mutmainah; Khomsin Fajar Kurniawan
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.38

Abstract

This study aims to examine the effect of audit committee’s characteristics consist of independency, expertise, size, meeting frequencies, authority, and gender audit committee on the timeliness of corporate financial reporting. Audit report lag is a proxy of the timeliness of corporate financial reporting. The samples in this study are manufacturing companies that listed on Indonesian Stock Exchange (IDX) on 2016-2018 consist of 252 observations. The result shows that audit committee’s independency and size have positive significant and audit committee meeting frequencies has negative significant on audit report lag. Meanwhile, audit committee’s expertise, authority, and gender have no significant influence on audit report lag. The results of this study indicate the need to improve the performance of the audit committee in order to improve the timeliness of financial reporting. In accordance with the mechanisms of good corporate governance, policymakers can regulate the attributes needed to improve the effectiveness of the audit committee, for example the expertise provisions, the proportion of women, or statements of the authority.
Karakteristik Chief Executive Officer (CEO) dan Kualitas Akrual: Bukti Empiris dari Indonesia Poppy Nurmayanti
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.42

Abstract

This study investigates the relationship between CEO characteristics and accruals quality from public firms listed in Indonesia Stock Exchange between 2010 and 2017. This study used two accruals quality measures namely absolute abnormal accruals and performance matched abnormal accruals. Specifically, absolute abnormal accruals are proxied by two proxies, a) the modified Jones model (Dechow et al. 1995) and b) accrual estimation error the augmented specification of Dechow and Dichev model (2002) as suggested by McNichols (2002). Furthermore, performance matched abnormal accruals are proxies by two proxies, a) performance matched abnormal accruals by using Kothari et al. 2005) and b) current accrual. This study identifies CEO characteristics as CEO female, financial work experience, business skill, tenure, and CEO founding. The empirical findings that several CEO characteristics (i.e., CEO female, financial work experience, business skill, tenure, and CEO founding) is significantly associated with accrual quality; these in turn, may affect the quality of the firm’s reporting. Overall, these results are consistent with the prediction of the upper echelons theory and have implication in corporate financial reporting.
PERAN AKUNTAN PROFESIONAL DALAM MENDUKUNG PENGELOLAAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA PADANG Verni Juita
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.48

Abstract

Tantangan yang dihadapi oleh UMKM membutuhkan dukungan pihak eksternal seperti Kantor Akuntan Publik dalam meningkatkan pengelolaannya. Secara khusus, studi ini mengeksplor berbagai jasa pelayanan yang disediakan oleh KAP kepada UMKM di Kota Padang, termasuk peluang dan tantangan yang dihadapi oleh mereka. Pengumpulan Data dilakukan melalui survey dengan kuesioner terstruktur yang ditujukan kepada KAP di Kota Padang. Penelitian ini bersifat memberikan penjelasan (explanatory research) dan teknik pengambilan sampel menggunakan metode purposive sampling. Data dianalisa dengan menggunakan teknik analisa statistic deskriptif sederhana. Hasil yang didapat memperlihatkan luasnya variasi jasa layanan akuntan professional kepada UMKM, seperti jasa penghitungan dan pelaporan pajak, konsultasi berbagai masalah bisnis, audit independen jasa pembukuan dan pembuatan laporan keuangan. Meskipun menghadapi beberapa kendala seperti: sulitnya mencari SDM KAP yang berkualitas dan minimnya kemampuan keuangan UKM untuk menggunakan jasa akuntan professional, namun masih terdapat peluang pendampingan pengelolaan dengan inisiatif dari akuntan professional, UKM dan pemerintah dalam peningkatan pengelolaan UMKM.

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