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INDONESIA
Indonesian Journal of Accounting and Governance
Published by Universitas Agung Podomoro
ISSN : 25797573     EISSN : 27155102     DOI : https://doi.org/10.36766
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
The Indonesian Journal of Accounting and Governance (IJAG) is a peer-reviewed academic journal aiming for advancing knowledge and fostering innovation in finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation. It provides a platform for researchers, practitioners, and policymakers to share insights and explore the intersection of these critical fields. The journal is accredited SINTA 4. Focus Areas: Finance: Covers topics such as corporate finance, capital markets, investment analysis, financial management, and emerging financial technologies. Accounting: Includes research on financial and managerial accounting practices, taxation, and accounting information systems. Auditing: Explores external and internal auditing, assurance services, audit quality, and the role of auditing in improving transparency and trust. Taxation: Special focus is given to taxation, addressing issues such as tax policy, corporate tax strategies, tax compliance, and the impact of international tax reforms. IJAG encourages research on how taxation affects business decision-making, the relationship between tax policies and governance, and the role of taxation in economic development, especially in Southeast Asia and other developing economies. Accountability: Focuses on how organizations ensure accountability to stakeholders like shareholders, customers, and the public through ethical practices and transparency. Sustainability: Emphasizes corporate sustainability reporting, environmental and social governance (ESG), and how these practices affect financial performance and long-term success. Risk Management: Studies the identification, assessment, and management of operational, financial, and reputational risks in business. Governance: Analyzes corporate governance structures, the role of boards, shareholder rights, and the link between governance and performance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 4 No. 2 (2020): DECEMBER" : 5 Documents clear
PENERAPAN BEST PRACTICE PENGENDALIAN PADA SIKLUS PENGELUARAN PEMERINTAH Iskandar
Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ayp3ct60

Abstract

This study analyzes the implementation of control policies and procedures in the government expenditure cycle, particularly at the central government, starting from control at the phase of commitment, goods/services received, before payment and at the time of payment. The research was conducted by analyzing the content of the regulations in the implementation of state budget expenditures. The results show that the implementation of controls in the government expenditure cycle has been fulfilled according to international practice. The application of this control is important for financial managers to ensure that the budget execution process is carried out properly.
FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN Ng, Suwandi; Daromes , Fransiskus E.; Lukita, Merlin; Bangun, Yakobus K.; Lukman
Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/1wj1vp80

Abstract

This research demonstrates that philanthropic activity is a predictor of firm value through financialperformance. The population used is all non-financial companies listed on the Indonesia StockExchange (BEI) for the 2015-2018 period. The number of samples is 101 companies each year, whichwere selected by purposive sampling method. The results of this study indicate that philanthropy has asignificant effect on financial performance but not significant on firm value. However, another findingreveals that financial performance has a significant effect on firm value. Based on Sobel's test results,it shows that financial performance mediates the effect of philanthropy on firm value.
ECO-BASED REASONED ACTION MODEL: THE ROLE OF MANAGEMENT CONTROL SYSTEM Sisdyani, Eka Ardhani
Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/5y72jw61

Abstract

This paper aims to enrich Fishbein and Azjen’s Theory of Reasoned Action in predicting theemergence of green behavior by adding institutional-based control system to maintain greenintention’s stability. Intention’s stability is a crucial construct in realizing green behavior, though, itis affected by several instances such as: resources availability, individual capabilities, newinformation, and cooperation and commitment of individuals. For that reason, it is plausible to arguethat the existence of institutional-based control directing green behavior, such as eco-basedmanagement control systems, namely levers of eco-control, can maintain and augment one’s intentionto pursue green behavior. Thus, the paper contributes in enriching the knowledge of the emergenceand persistence of green behavior in organizations.
PENERAPAN PSAK 72 TERKAIT PENDAPATAN DARI KONTRAK DENGAN PELANGGAN PADA PT TELEKOMUNIKASI INDONESIA TBK Puspamurti, Hayati; Firmansyah, Amrie
Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/0qaxbm36

Abstract

This study aims to review the application of PSAK 72 regarding Revenue from Contracts withCustomers at PT Telkom Tbk. This study employs qualitative methods with a literature study approach,content analysis, and interviews. Interviews were conducted with two informants consisting ofacademic and PT Telkom internal party. It was conducted in May 2020. This study concluded thatPSAK 72 (2017) by PT Telkom Tbk was effective since January 1, 2020, and is not an earlyapplication in Indonesia because, in 2018 and 2019, PT Telkom Tbk used PSAK 23 (2014). Theimplementation of IFRS 15 (2014) by PT Telkom Tbk since 2018 has not made the financial reportssubmitted to the IDX early-adopting PSAK 72 (2017). PT Telkom Tbk has made preparations relatedto the implementation of PSAK 72 (2017) since the end of 2016.
PENGALAMAN, KOMPLEKSITAS TUGAS DAN SELF EFFICACY SEBAGAI DETERMINAN SKEPTISISME PROFESIONAL UNTUK MEMBENTUK AUDIT JUDGMENT Tangke, Paulus; Ng, Suwandi; Tungadi2, Erica
Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ptjaaz98

Abstract

This study aims to analyze the influence of Experience, Task Complexity, and Self Efficacy on auditjudgment through Professional Skepticism as an intervening variable. The population in this study is aPublic Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting FirmDirectory 2018. The sample in this study was 14 Public Accounting Firm in Sulawesi and usingpurposive sampling method. Sources of data in this study are primary data collected throughquestionnaires. This study use multiple linear regression analysis and path analysis.The resultsshowed that experience has a negative and not significant on professional skepticism, task complexityhas a negative and significant on professional skepticism, self efficacy has a positive and significant onprofessional skepticism. Experience, self efficacy, and professional skepticism has a positive andsignificant on audit judgment. Task complexity has a negative and significant on audit judgment.Professional skepticism can not mediate the relationship between experience on audit judgment.Professional skepticism may mediate the task complexity and self efficacy on audit judgment.

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