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INDONESIA
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 7 Documents
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Search results for , issue "Vol. 13 No. 1 (2023): Accounting Journal" : 7 Documents clear
THE EFFECT OF RELIGIOSITY AND LOVE OF MONEY ON ACCOUNTANT ETHICS CRISIS Blasius Erik Sibarani; Citra Anggreani
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.12-20

Abstract

The problem in this study is that there are still violations of accountant ethics committed by accountants when carrying out their duties as an accountant. As a profession that carries out its functions, accountants must comply with professional ethics and carry out their duties in a certain way in accordance with professional ethics or established standards. Behavior that violates professional ethics is not only for public accountants, but also for government accountants and management accountants. If the accountant has the integrity to apply ethical and ethical values in the professional behavior of his work, then there should be no unethical behavior. The purpose of this study was to determine the effect of religiosity and love of money on accountants' ethical crisis. The sample used was determined by the purposive sampling method with certain criteria. Data analysis in this study used multiple linear regression and data collection techniques in this study in the form of a questionnaire. The data obtained were analyzed using the f test, t test, normality test, and multiple linear regression analysis. The results showed that religiosity and love of money simultaneously affected the ethical crisis of accountants. Partially, the religiosity variable has no effect on the accountant's ethical crisis, and love of money also has no effect on the accountant's ethical crisis.Keywords: Accountant Ethics Crisis, Love of Money, Religiosity
THE EFFECT OF OWNERSHIP CONCENTRATION AND LEVERAGE AGAINST EARNINGS MANAGEMENT WITH FIRM SIZE AS A MODERATING VARIABLE Elly Septiana; Ruhul Fitrios; Supriono Supriono
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.58-68

Abstract

This research aims to assign the respective effects of ownership concentration, and leverage on earnings management with firm size as the moderating variable. There are 12 data on State-Owned Companies Listed on the Indonesia Stock Exchange from 2017 to 2020 which were used as research data samples so 48 samples were obtained using the purposive sampling method. This is study uses data analysis techniques use the Eviews.12 Student Lite program. The results of the partial test (t-test) show that ownership concentration and leverage have an effect on earnings management. The output of the MRA test prove that firm size is able to moderate the relationship between leverage and earnings management. However, this research does not prove that firm size is capable to moderate the respective intercourse between ownership concentration in earnings management.
ANALYSIS IMPLEMENTATION BASED ON PSAK 109 ACCOUNTING ZAKAT, INFAQ, SADAQAH IN LAZ YATIM MANDIRI PONOROGO Eva Noor Fitriyani
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.1-11

Abstract

This study aims to analyze the implementation of accounting for zakat, infaq, and sadaqah based on PSAK 109 contained in the Amil Zakat Yatim Mandiri Ponorogo as one of the OPZs in Ponorogo. This research uses data collection methods observation, documentation, and interviews, through a qualitative-descriptive approach. The data collection method in this study was through interviews informant of Yatim Mandiri Ponorogo to obtain information related to analyze implementation of PSAK 109. The validity test of the data using triangulation techniques. As well as documentation to support credibility in conducting the observation process and interviews conducted by researcher. The application of accounting treatment in the variables of presentation of financial statement in LAZ Yatim Mandiri has been carried out separately which means following the rules of PSAK 109. The implementation of accounting treatment in the disclosure variables for the management of ZIS fund is not following PSAK 109 because LAZ Yatim Mandiri has not yet elaborated CaLK. This research is expected to provide development for LAZ Yatim Mandiri Ponorogo and other LAZs to apply accounting ZIS based on PSAK 109 as a whole.
DETERMINANTS OF VOLUNTARY DISCLOSURE: EMPIRICAL ANALYSIS OF PUBLIC LISTED ENTITIES IN INDONESIA Supriyanto Supriyanto; Resnika Resnika
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.21-42

Abstract

This experimental research explored the association between corporate governance mechanisms and the quality of voluntary corporate disclosure. Corporate governance structures encompass of the ownership structure, the effectiveness of the audit committee, and the quality of external auditors. The used technique of research is a quantitative methodology. The main emphasis of the study are the annual reports of public companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. In addition, the primary website of the stock market, www.idx.co.id, and issuer websites are reviewed for secondary data. The method of data analysis employed is panel regression analysis. 817 firms from all sectors of the Indonesia Stock Exchange make up the sample population generated by stratified sampling. The findings of this study indicate that the audit committee size and the age of the company incur impact on the voluntary disclosure of Indonesian issuers. On the other hand, it has been established that the structure of foreign ownership in Indonesia degrades the quality of voluntary disclosure. Also, research reveals that the audit quality of external auditors cannot consistently influence the company's information sharing. This report provides an overview of the quality of voluntary disclosures made by issuers in Indonesia. In addition, this study includes information on the drivers of voluntary disclosure that must be improved to increase stakeholders' competitiveness and trust.
IS IT TRANSPARENT AND ACCOUNTABLE, OR JUST STEAL THE PUBLIC ATTENTION? rafles ginting
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.51-57

Abstract

This study aims to find out how the implementation of transparency carried out by schools related to financial reporting and BOS funds to third parties and to analyse how the accounting system applied to school financial reporting and BOS Funds is compared to the provisions in accordance with Statement of Financial Accounting Standards (ISAK) 35 and technical guidelines related to BOS Funds imposed by the Ministry of Education, Culture, Research, and Technology. In this study, researchers conducted an analysis by collecting data, compiling it. interpret and analyse the data to produce research conclusions. This type of research is descriptive qualitative research through centralized interviews with informants to obtain accurate and relevant data. The results of this study show that the reporting of the school BOS Fund has been carried out, but the financial statements made by the school are still not in accordance with ISAK 35
ANALYSIS OF EFFECTIVE TAX RATE BASED ON IDX INDUSTRY CLASSIFICATION (IDX-IC) FOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR 2019-2021 Arya Marantika; Dwi Martani
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.69-82

Abstract

The aim of this research is to analyze related to the effective tax rate of companies for each classification sector based on the IDX-IC, to analyze the effect of the COVID-19 pandemic on corporate profits and tax burden, and to determine whether the factors used in this study have an influence on the effective tax rate of companies. A purposive sampling technique was used to determine the research sample, which consisted of companies listed on the Indonesia Stock Exchange classified based on the IDX-IC. The research approach used a mixed-methods approach. Based on the research, it was found that the average effective tax rate of the sample companies in 2019-2021 respectively, 26,87%, 24,51%, and 23,83%, with transportation and logistics sector have highest effective tax rate than other sectors. The COVID-19 pandemic has had varying impacts depending on the type of industry. Only the healthcare and infrastructure sector have performed better than other sectors during the COVID-19 pandemic. Apart from the COVID-19 pandemic variable, there are also group company variables used in researching the factors that affect the effective tax rate. Based on the research results, the COVID-19 pandemic variable has a positive effect on the effective tax rate. Meanwhile, group company variables have a negative effect on the effective tax rate. The influence of subsidiary company losses on consolidated profits causes the ratio of the effective tax rate to be smaller than the effective tax rate if it comes from the parent company.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, GREEN INNOVATION AND CORPORATE PROFITABILITY Fenny Marietza
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.42-50

Abstract

This study examines the effect of corporate social responsibility disclosure and the application of green innovation on corporate profitability. The population of this study is all companies engaged in energy and mining listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study was energy and mining companies that provided annual and sustainability reports consecutively during the research period. The analysis tool used in this study is E-views version 12. The results of this study show that CSR disclosure does not positively affect profitability proxied using ROA, ROE, and EPS. In contrast, green innovation positively influences the company’s ROE. It does not positively affect the company's ROA and EPS, which means that the disclosure of green innovation What the company does can attract investors to invest and invest in the company.

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