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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 187 Documents
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CORPORATE GOVERNANCE CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY Meilani Dewinta Kristina Mantiri; Rizky Eriandani
Jurnal Akuntansi Vol. 12 No. 2 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.2.78-89

Abstract

This study aims to analyze the characteristics of corporate governance influencing CSR disclosure in banking. Implementing good corporate governance allows the company's stakeholders to receive accurate and transparent information about the company's internal conditions through CSR disclosure. Thus, good corporate governance can affect the company's relationship with its stakeholders to maintain long-term sustainability. The research sample obtained was 180 companies from banking sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. A multiple linear regression test was used to test the research model. The study results found that foreign ownership, state ownership, size of the board of commissioners, and the proportion of women on the board of commissioners significantly positively affected CSR.Meanwhile, the proportion of foreign members on the board of commissioners is known to have a significant adverse effect on CSR. In addition, the results showed that diffusion ownership, the size of the board of directors, the proportion of women on the board of directors, chairman of the board of directors, chairman of the board of commissioners, and the proportion of foreign members on the board of directors did not affect CSR. However, there are differences in the level of information disclosed. Furthermore, it can be concluded that the characteristics of corporate governance used in this study do not fully affect CSR disclosure in banks. This research enriches the existing literature, considering that the banking sector is often excluded from CSR studies because of its specific legal regulations and perceived small environmental impact. In addition, in developing countries, very few studies still analyze the effect of board characteristics on bank CSR disclosures. Furthermore, this study emphasizes important implications for the banking sector, shareholders, and regulatory bodies
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
EFFECTIVENESS OF INTERNAL AUDIT IN RURAL BANKS Eti Kusmiati; Wahyuningsih Wahyuningsih
Jurnal Akuntansi Vol. 12 No. 2 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.2.64-77

Abstract

The purpose of this study is to assess the efficiency of internal audit implementation. This study takes a quantitative approach and employs a survey-descriptive method. A proportional stratified random sampling approach was used to pick respondents. A total of 59 persons were chosen from a total population of 110. Internal audit variables measured include independence, professional ability, the scope of work, implementation of inspection activities, and management of the internal audit department. Several steps of data analysis were completed. The instrument is initially tested for validity and reliability, after which the findings of the questionnaire are scored using a Likert scale. The categorizing of each response element is the final step. The results showed that the internal audit at PT BPR Intan West Java was carried out effectively, with the order of the highest to lowest scores being: Professional Ability, Implementation of Examination Activities, Scope of Work, Management of the Internal Audit Section, and Independence. Other findings indicate that the assessment of the effectiveness of the internal audit of PT BPR Intan West Java received positive opinions, both respondents from the elements of the Branch Head, Head of Section, and staff representatives.
The Effect Of Electronic Banking On The Performance Of Companies In The Banking Sector Listed On The Indonesia Stock Exchange suci ramadani
Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.12.3.168-180

Abstract

This research aims to examine and analyze the effect of the provision of electronic banking (ATM and Mobile banking) of financial performance againts banking by using banking data listed on the Indonesia stock exchange (BEI) in 2018-2020. This saw the current banking condition requaires banks to adapts with condition and situation that happened because technological development will have an impact in all aspects of life, including the world of banking. This type of research is quatitative, sampling uses a purposive sampling technique. With the number of samples is as much as 38 bank. The analytical method used is multiple linear regression analysis.This result show that ATM has a significant positive effect on financial performance. While mobile banking has not significant effect on financial performance. With ROA as a measure of financial performance
EFFECTS OF COMPETENCE, ETHICAL BEHAVIOR, AND WORK MOTIVATION ON PREVENTION OF FINANCIAL REPORTING FRAUD: WHISTLEBLOWING SYSTEM AS A MODERATOR Ina Mutmainah
Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.12.3.201-222

Abstract

The present study aims to examine the effect of human resource competence, ethical behavior, and work motivation on the prevention of financial reporting fraud moderated by whistleblowing systems. Primary data were garnered from banks in Pekalongan, Central Java, Indonesia. This study employed a moderation regression analysis with an interaction testing. Study findings reveal that human resource competence and work motivation give a significant effect on the prevention of financial reporting fraud, while ethical behavior had no significant effect on the prevention of financial reporting fraud. In addition, whistleblowing systems strengthened both the negative effect of human resource competence on the prevention of financial reporting fraud and the positive effect of ethical behavior on the prevention of financial reporting fraud. Nonetheless, the whistleblowing system did not moderate work motivation toward the prevention of financial reporting fraud. The control variable, i.e., reward and punishment, showed a significant impact on the prevention of financial reporting fraud. The study concludes with some empirical evidence for how banking management fosters the whistleblowing system to prevent financial reporting fraud. 
MARKET REACTION TO THE COVID-19 PANDEMIC (CASE STUDY ON RETAIL COMPANIES LISTED ON THE IDX) Ermina Sari
Jurnal Akuntansi Vol. 12 No. 2 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.2.43-51

Abstract

One of the sectors affected by the COVID-19 pandemic is the retail sector. The share prices of issuers engaged in the retail sector are mostly traded in the red zone. This study aims to find out how the Indonesian market, especially in the retail sector, reacted to the COVID-19 pandemic. Observations were made in a period of 1 month before and 1 month after the event as the event window in this study was determined based on WHO declaration on Corona Virus (COVID-19) as a global pandemic at March 11, 2020. Fifteen samples were obtained in this study using purposive sampling method. The testing was carried out using SPSS paired sample t-test. The results of hypothesis testing in this study indicate that all proposed hypotheses (Ha1, Ha2 and Ha3) are accepted. Thus, the market reacted to the WHO's designation of the corona virus (COVID-19) as a global pandemic with a decrease in cumulative abnormal returns, a decrease in stock prices and an increase in trading volume.
FINANCIAL LITERACY, LIFESTYLE, CONSUMPTION BEHAVIOR K-POP FANS IN COVID-19 PANDEMIC WITH RELIGIOSITY AS MODERATING VARIABLE Putri Vita Nadia
Jurnal Akuntansi Vol. 12 No. 2 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.2.52-63

Abstract

Increased consumption of Korean goods and products as well as travel to South Korea along with K-Pop which is increasingly known to the world. This consumption behavior, one of which can be seen through the lifestyle of Korean idol fans. Unfortunately, since the COVID-19 pandemic, many loss-making companies are no exception to entertainment agencies in Korea. However, the agencies that house K-pop idols are not lost their minds and are starting to build innovations by releasing a lot of content remotely. Although K-Pop content has grown and can be reached online, in fact not all K-pop fans can consume the content as before. This is due to a decrease in their pocket money or income during the COVID-19 pandemic. The study aims to find out whether the quality of financial literacy, lifestyle, and religiosity of K-Pop fans can affect their consumption behavior in the era of the COVID-19 pandemic. This research uses quantitative descriptive methods. The population of the study was a follower of the @everydays_quran Twitter account of 472 people and sampled 217 people with simple random sampling techniques using the Slowin formula. The data was obtained through the results of questionnaires distributed through Google Form. This study uses Partial Least Square (PLS) analysis techniques with the help of SmartPLS 3 software. The results of this study showed that 1) financial literacy had a significant effect on consumption behavior, 2) lifestyle had a significant effect on consumption behavior, 3) religiosity had no significant effect on consumption behavior, 4) religiosity could not moderate the influence of financial literacy on consumption behavior, and 5) religiosity could moderate lifestyle influences on consumption behavior.

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