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Jl. WR Supratman No 38 A, Kandang Limun, Bengkulu
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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
 1 
Search results for , issue "Vol. 14 No. 3 (2024): Accounting Journal" : 7 Documents clear
The Relationship Between Dividend Announcements And Ex-Dividend Dates On Stock Prices Before And During The Pandemic In The Indonesian Stock Market Weli Weli; Christabella Handayani
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.229-240

Abstract

The ongoing discourse surrounding the ramifications of dividend announcements and ex-dividend dates on stock prices persists, particularly against the backdrop of the Covid-19 pandemic's significant upheaval on the Indonesian economy, including its stock market. Thus, this study endeavors to delve into the intricate dynamics of how dividend announcements and ex-dividend dates influence stock prices, coupled with an exploration of investor reactions amidst the pandemic. Focusing on companies listed on the IDX that dispensed dividends from 2018 to 2021, this research adopts a purposive sampling approach, yielding a robust dataset comprising 181 observations. Leveraging descriptive analysis and hypothesis testing via SPSS software, the study unravels compelling insights. Notably, it unveils a positive nexus between dividend announcements, the pandemic, and stock prices. Intriguingly, however, the ex-dividend date appears to exert negligible impact on stock prices, challenging conventional wisdom. By shedding light on these dynamics, this research contributes to a deeper understanding of market behavior amidst dividend-related events and the unprecedented disruptions posed by the Covid-19 pandemic, offering valuable insights for investors and policymakers.
The The Influence of Accountability, Transparency, and the Role of Village Apparatus on the Management of Village Revenue and Expenditure Budget Andriyanti Andriyanti; Dhian Andanarini Minar Savitri
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.191-199

Abstract

Finding out how local appliances, accountability, and openness affect revenue budget management and village purchases in Temanggung's Kedu area is the primary goal of this study. This research makes use of quantitative data, which is gathered from the responses of respondents via questionnaires that are sent out on the village devices. Eleven hundred and twelve people from fourteen different offices in the Kedu district participated in the survey, including the village chief, secretary, financial officer, planner, enterprise and general manager, and welfare officer. The survey was conducted in the district of Kedu. This research employs purposive sampling in its sampling procedures. Using SPSS, the researchers in this study conducted a double regression analysis on the collected data. The study's findings reveal that 1) accountability greatly benefits APBDes management, 2) transparency greatly benefits APBDes management, and 3) the administrator of APBDs is greatly influenced by the role of village authorities. The findings of the determination coefficient show that independent variables affect dependent variables by 71.9%, while other variables or factors impact the remaining 28.1%.
Tax Avoidance of Mining Sector Companies Registered on The Indonesia Stock Exchange Melisa Dwi Kirnanda; Trisni Suryarini; Nur Anita
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.265-275

Abstract

This study aims to test and analyze the effect of deferred tax burden, thin capitalization, and financial distress on tax avoidance with managerial ownership as a moderating variable. It uses a quantitative approach. The population is mining companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique uses purposive sampling, which produces a sample of 73 analysis units. Data collection uses documentation techniques. Data analysis uses panel data regression and moderated regression analysis (MRA) with the Eviews 12 program as the analysis tool. The results of this study indicate that deferred tax burden does not affect tax avoidance; thin capitalization negatively affects tax avoidance, while financial distress positively impacts tax avoidance. Managerial ownership cannot moderate the effect of deferred tax burden and financial distress on tax avoidance. Managerial ownership can weaken the impact of thin capitalization on tax avoidance. The novelty is adding the deferred tax burden variable as an independent variable and choosing managerial ownership as a moderating variable. The financial distress variable is measured using the springate model.
Determination Of Firm Age, Financial Distress, And Audit Opinions On Audit Delays Dwi Anggraeni; Zaenal Wafa
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.200-209

Abstract

Property and real estate sectors are among those where delays in releasing financial statements have been prevalent. The reduced business activities during the COVID-19 pandemic have contributed to these delays, which have remained consistently high each year. As a result, many individuals and stakeholders have experienced behavioral shifts, becoming more cautious when making investment decisions. This cautiousness is linked to the postponement of financial statement releases, a key indicator of a company's transparency and confidence in disclosure. Stakeholders also consider factors such as the company's ability to endure difficult circumstances, its resilience against risks that could impact stock prices or performance, and the absence of negative auditor feedback as critical benchmarks. Examining and investigating how audit opinions affect firm age, financial distress, and audit delays is the aim of this research. Representative sample in this study using 85 companies, the study project focuses on property and real estate companies which have been traded on IDX between 2020 and 2022. Descriptive statistical analysis, multicollinearity tests, binary logistic regression tests, and outlier tests were among the techniques used to examine quantitative data. The findings suggest that firm age and financial distress do not contribute to audit delays, while the audit opinion does significant impact on audit delay.
Analysis of The Impact of Placements In Bi, Securities, and Loans Disbursed on Net Income of Banks Listed on The Indonesia Stock Exchange Maya Macia Sari; Aulia Aulia; Fara Dhia Naaura
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.241-252

Abstract

This study aims to test and find out more clearly how “Analysis of the Effect of Placement on Bi, Securities and Disbursed Loans on Net Income at Banks Listed on the Indonesia Stock Exchange”. This study uses quantitative methods involving 19 companies with an observation period of 2020-2023. Based on the partial research results, it is concluded that the BI Placement variable has a partially positive and significant effect on Net Income. Securities have no significant effect on Net Income. Disbursed Loans has a positive and significant effect on Net Income. While simultaneously Placement of BI, Securities and Loans have a significant effect on Net Income. The contribution of influence amounted to 88.8%.  The results are in line with the principles of Stewardship Theory. Bank managers who act as good stewards will manage assets prudentially, comply with regulations, consider risk and return aspects, and prioritize the long-term growth and success of the company.
The Role Of Psychological Capital Mediation On The Influence Of Auditor Experience On Audit Dysfunctional Behavior Lismawati; Nila Aprilla; Riski Tri Septianita
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.210-228

Abstract

This study aims to provide evidence of the effect of auditor experience on psychological capital, provide evidence of the effect of psychological capital on dysfunctional audit behaviour and provide evidence of the mediating effect of psychological capital on the effect of auditor experience on audit dysfunctional behaviour. This research includes quantitative descriptive research. Data collection in this study was carried out by distributing questionnaires to respondents online. The research respondents were internal auditors in Bengkulu Province. The number of auditors who became research respondents was 175 people, spread across 11 Inspectorate Offices in Bengkulu Province. The analysis method uses descriptive analysis and partial least square (PLS) analysis. The results showed that: (1) Auditor experience has a positive and significant influence on the psychological capital of auditors of the Inspectorate Office in Bengkulu Province; (2 Auditor psychological capital has a negative and significant influence on the dysfunctional behaviour of auditors of the Inspectorate Office in Bengkulu Province; and (3) Psychological capital has a mediating role in the effect of auditor experience on the dysfunctional behaviour of auditors of the Inspectorate Office in Bengkulu Province. Themediating role that occurs is partially mediation
Prosocial Behavior And Determinants In The Accountability Of Village Fund Management Rani Eka Diansari; May Dina Triastuti; Vidya Vitta Adhivinna; Ratna Purnama Sari; Anandita Zulia Putri
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.253-264

Abstract

The purpose of this study is to investigate the impact of village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure on village fund management accountability. This study's population includes the entire village administration of Sleman Regency. This study is conducted in 17 villages that represent each district with the largest village fund gain under Sleman Regent Decree Number 2/Kep.KDH/A/2021 related to The Amount of Village Fund of 2021. This study used the purposive sampling method. The sample for this study consists of 106 village government officials who are active in managing village funds in accordance with the Minister of Home Affairs of the Republic of Indonesia Regulation 20 of 2018 on village fund management. This research is quantitative.  This study employed primary data, which was collected utilizing questionnaires. This study's data analysis methods included descriptive statistics, data quality, and hypothesis testing. The findings of this study reveal that Village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure all have a major impact on the accountability of village fund management.

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