Indonesian Journal of Accounting and Governance
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.
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<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN VOLUME TRANSAKSI SAHAM ]]>
<![CDATA[Virginia, Chyntia Augustia]]>;
<![CDATA[Lesmana, Iwan]]>;
<![CDATA[Rumondang, Safrida]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 6 No. 1 (2022): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/1cfv4t33
<![CDATA[This research aims to analyze factors that affect the growth in share transaction volume. Thevariables in this study are share price growth, earning per share (EPS), return on equity (ROE), anddebt to equity ratio (DER). The sample used in this research is secondary data of trading volume stockin Indonesia Stock Exchange on the period from 2016 to 2019. Using SPSS (statistical package for thesocial sciences), methods of analysis used in this study include tolerance and VIF test, Kolmogorov-Smirnov test, multivariate cointegration tests: Test, SRESID and ZPRED estimation, PearsonCorrelation Product Moment, t- statistical tests, F-statistical test, and coefficient of determination (R2).The result of this research show that earning per share (EPS), return on equity (ROE), have significantinfluence on the growth in share transaction volume, but price growth and debt to equity ratio (DER)have no significant influence on the growth in share transaction volume. All the independent variablessimultaneously from a good model to explain the growth in stock transaction volume since themagnitude of the effect value is 99.1%, while 0.9% is explained by other variables besides the growthof stock prices, earnings per share (EPS), return on equity (ROE), and debt to equity ratio. (DER).]]>
<![CDATA[ANALISIS PENERAPAN GRI STANDAR 404, BIAYA RATARATA PELATIHAN DAN RASIO PENGELUARAN BIAYA KUALITAS PELATIHAN DAN PENDIDIKAN TERHADAP TOTAL BIAYA OPERASIONAL LAINNYA PADA BANK BUMN ]]>
<![CDATA[Oktris, Lin]]>;
<![CDATA[Ahadiyat, Kiki Kusumayadi]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 6 No. 1 (2022): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/fs8dcs38
<![CDATA[This study conducted to analize the application of GRI Standards 404 on Government OwnedBanks in Indonesia (Bank Mandiri, BRI, BNI and BTN), the average trainingand educational costfor employee, and the ratio of total training and educational cost (as a part of quality cost) to totalother operating cost in each Government Owned Banks. The data used are secondary data, obtainedfrom official website of each banks. Sustainability Reporting and Financial Report for the year of 2020are the basic data used for this study. This study is a case study. This study shows that all ofGovernment Owned Banks are conforms to GRI Standards 404 about employee’s training andeducation. They are spending a substantial amount of training and education cost on 2020, but theratio of training and education cost to total other operating cost are unsubstantial.]]>
<![CDATA[PERAN MODERASI KUALITAS AUDIT PADA PENGARUH KONEKSI POLITIK TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Liyanto, Stanesie]]>;
<![CDATA[Daromes, Fransiskus E.]]>;
<![CDATA[Jantong, Alfonsus]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 6 No. 1 (2022): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/b17s2550
<![CDATA[This study aims to examine the moderating role of audit quality on the effect of politicalconnections on firm value. The population used in this study are manufacturing companies listed onthe Indonesia Stock Exchange with a research period of 2016-2019. The number of samples is 108companies each year. Data analysis used moderated regression test. The results of the study prove thatpolitical connections have a positive and significant influence on firm value, however, audit qualitycannot moderate the relationship between political relations and firm value.]]>
<![CDATA[ANALISIS PERAN REGULATOR DAN ASPEK BIAYA DALAM PENCEGAHAN PRAKTIK PREDATORY PRICING DI ECOMMERCE INDONESIA ]]>
<![CDATA[Biantara, Dheny]]>;
<![CDATA[Margaretha, Viona]]>;
<![CDATA[Lesmana, Iwan]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 6 No. 1 (2022): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/tf881d52
<![CDATA[This study analyzes the role of regulators in Indonesia and the cost aspects that can preventpredatory pricing in an E-Commerce. Cross-border sellers who are successful in offering lower pricesin Indonesian E-Commerce bring concerns and threats to local MSMEs. The government as theregulator decided to prohibit the import of 13 product categories in the E-Commerce marketplace toanticipate unhealthy business practices. This phenomenon is also known as predatory pricing. . Theparameters used in this study are product similarity, selling price and other information that can beused to support research analysis. Grouping product categories and confirming products is a way tounderstand the phenomena that occur in data taken from the Shopee E-Commerce marketplace whichfocuses on competition between domestic sellers where there are 13 products with "overseas" locationfilters no longer found. The analysis of this study shows that all categories experience marketingpractices, and predatory pricing practices can be prevented.]]>
<![CDATA[PENGELOLAAN RISIKO KEWAJIBAN KONTIJENSI PEMERINTAH PADA PROYEK KPBU: Studi Kasus pada Jalan Tol Layang Jakarta-Cikampek II ]]>
<![CDATA[Akhmadi, Muhammad Heru]]>;
<![CDATA[Syaiban, Arkandisari Atmaja]]>;
<![CDATA[Wati, Erlita Nurma]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 6 No. 1 (2022): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/7jw2wq90
<![CDATA[The Public Private Partnership (PPP) is an alternative in the procurement of publicinfrastructure by involving the private sector in financing, processing and maintaining projects. InPPP projects there are guarantees that pose a contingent liability risk for the government. This articlediscusses the process of managing the risk of government contingent liabilities in the Jakarta-Cikampek II elevated toll road PPP project and looks for an appropriate alternative method totransfer the risk of government contingent liabilities to the private sector in the next project to reducethe burden of the government's contingent liabilities in the APBN. The research uses qualitativemethods by exploring opinions and analyzing perspectives from the Directorate of GovernmentSupport Management and Infrastructure Financing and the Directorate of State Financial RiskManagement as research objects through interview techniques. From the results of the study, it wasfound that risk management in this project uses a modified approach from the application of riskmanagement based on ISO 31000 and the process of managing the risk of government contingentliabilities in this toll road PPP project is optimal because all stages in the risk management processhave been carried out in accordance with the provisions in the regulations and the potential risk canbe minimized. In addition, three alternatives were found related to the method of transferring the riskof the government's contingent liabilities to other parties that can be applied to the next toll roadproject, namely the transfer of risk to a business entity on the condition that the business entity has riskinsurance, transferring all risks to PT. PII, as well as changing the form of cash compensation intocompensation for extension of the concession period or tariff adjustment, where each of these methodshas its own consequences.]]>
