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Jurnal Akuntansi
Published by Universitas Bengkulu
ISSN : 23030364     EISSN : 23030356     DOI : 10.33369/jakuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking and contemporary issue about accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 12 No. 1 (2022)" : 6 Documents clear
Effect of Company Age, Size of Public Accounting Firm and Firm Solvency on Audit Delay Oktariansyah Oktariansyah; Andri Eko Putra; Henny Karunia Putri
Jurnal Akuntansi Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.1.63-72

Abstract

This research aims to determine the impact of firm age, Size of Public Accounting Firm (PAF size), and firm solvency on audit delay. The population in this study is the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) audited for the 2017-2019 period. The study incorporated a quantitative research design. The samples used in this study were 32 companies with four years of observation, so a sample of 96 was obtained using the purposive sampling method. The data analysis technique used is multiple linear regression through SPSS version 21. Audit Delay is affected by Company Age, Audit Delay is affected by the PAF Size, Audit Delay is not affected by Company Solvency, and There is an effect of Company Age, size of the Public Accounting Firm and firm solvency on Audit Delay
Intensity, Profitability and Disclosure of Biological Assets of Agricultural Companies Nikmah Nikmah; Muhammad Taufik; Fitrawati Ilyas
Jurnal Akuntansi Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.1.51-62

Abstract

The agricultural sector is a sector that plays an important role ini the Indonesian economy because Indonesia is an agriculture country. In agriculture companies, biological asset are part of the company’s assets. This study examines the effect of biological asset intensity and profitability on the disclosure of biological assets of agriculture companies. This study was tested using multiple regression analysis. The sample used in this study is agricultural companies listed on the Indonesia Stock Exchange in 2018-2020. The data in this study is obtained from secondary source i.e. www.idx.com. The results of this study show the intensity of biological assets has a positive effect on the disclosure of biological assets and profitability does not have a positive effect on the disclosure of biological assets.
The Determinants of Commitment Escalation (Experimental Study: Covid-19 Pandemic as A Contextual) Dyna Rachmawati; Patricia Felin Budianto
Jurnal Akuntansi Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.1.13-22

Abstract

Managers play an important role in making the right decisions so that the company can survive and face unexpected situations such as the Covid-19 pandemic. This pandemic has left many business sectors struggling to survive hence managers need to make the right decisions according to current situations. A wrong decision can be caused by the action of a manager who justifies the decisions that havehave been made such as increasing their commitment to a project that has indicated failure. This can be referred to as commitment escalation or a person's tendency to continue a project despite the potential for failure. This study aims to determine the effect of adverse selection, framing, and the implementation of reward and punishment systems on the escalation of commitment by including the context of the Covid-19 pandemic. This study is experimental research with a 2x2x2 between and within subject design in the form of case problems distributed to undergraduate students majoring in accounting at Widya Mandala Catholic University Surabaya who have taken management accounting and financial management courses. The data obtained were processed using the ANOVA or Analysis of Variance. The results of this study indicate that adverse selection has marginally significant on commitment escalation. Framing has an impact on commitment escalation. Negative framing promotes higher commitment escalation than positive framing. The implementation of reward and punishment has no impact on commitment escalation. The implication of this study is framing plays an important role toward commitment escalation during the covid-19 pandemic. Managers have to seek positive information rather than negative information to make investment decisions during the covid-19 pandemic, to reduce commitment escalation.
Factors Affecting Stock Returns in Detected and Non-Detected Earnings Manipulation Cases Johan Novanto; Arthik Davianti
Jurnal Akuntansi Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.1.37-50

Abstract

This research aimed to show the difference in profitability ratios in affecting a company's stock return if earnings manipulation is detected or not detected. The profitability ratios used in this research are Earnings per Share, Net Profit Margin, and Return on Assets, with Firm Size as the control variable. There are 340 manufacturing company data listed on Indonesia Stock Exchange from 2016 to 2019 whose passed purposive sampling was used as this study data. This research applied the Beneish M-Score tool to detect earnings manipulation, which shows 276 companies detected and 64 companies not detected manipulation. The testing uses multiple regression to see the partial, simultaneous, and influence of independent variables on the stock return. The analysis shows that the profitability ratios of detected and non-detected affect stock return. Partially, the non-detected shows that EPS and ROA have a significant positive effect on stock return, while NPM is insignificant. While the partial test of detected manipulation shows that EPS and NPM have a significant positive effect, and ROA showed a significant negative effect. Both non-detected and detected earnings manipulation revealed an insignificant effect for the firm Size.
SI APIK Application User Satisfaction with The TAM and Delone and Mclean Approach: An Empirical Study on Micro, Small and Medium Enterprises (MSME) in Banda Aceh Yulia Rahmana; Mirna Indriani
Jurnal Akuntansi Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.1.23-36

Abstract

The research objective was to see the effect of the information system quality, information quality, perceived usefulness, and perceived ease of use on user satisfaction of the SI APIK application. The study population was Micro, Small, and Medium Enterprise (MSME) that had attended training on compiling Android-based financial reports. The study sample that included 32 respondents were determined using the census method. The sample collection was carried out by means of a questionnaire to the respondents. The results showed that quality of information systems has no significant effect on user satisfaction of SI APIK application, quality information has no significant effect on user satisfaction of SI APIK application, perceived usefulness is significant on user satisfaction of SI APIK application, perceived ease of use has no significant effect on user satisfaction of SI APIK application, quality of information systems, quality information, perceived usefulness, and perceived ease of use simultaneously affect user satisfaction of SI APIK application
The Influence of Financial Crime on Tax Compliance: Moderating Effect of Government’s Future Orientation Zahra Jihadia El Fitria Ramadhani; Ari Budi Kristanto
Jurnal Akuntansi Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.1.1-12

Abstract

Taxes have become the primary source of revenue for most countries all over the globe. However, financial crime occurs in many parts of the world and may threaten this critical role of tax. This research aims to examine the influence of financial crime on tax compliance with the future orientation of the government as a moderating variable. This research is a cross-country research with a population of countries in the world. By using purposive sampling, the sample of this research is 105 countries. This research obtained secondary data to measure the country-level financial crime, tax compliance, and the government’s future orientation. To test the hypothesis, the data is then analyzed using moderated regression analysis (MRA). The results indicate that financial crime has a negative influence on tax compliance. Financial crimes can undermine a culture of compliance which can reduce tax compliance. The higher the financial crime, the lower the tax compliance. Furthermore, the future orientation of government can weaken the negative influence of financial crime on tax compliance. When the government has a future orientation that shows the government’s ability to prepare for the future for its welfare, people will tend to trust the government. The higher the trust, the higher the tax compliance so that government can still strive for tax compliance. This research contributes to providing information for the government in determining orientation strategies in response to the conditions of financial crimes that occur so that the government can still strive for tax compliance to maintain government revenue. The study's shortcomings include that it used data from many sources and years. As a result, readers should use caution when interpreting the research's findings, and the subsequent researchers should get data from the same year

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