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.
Articles
85 Documents
<![CDATA[Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak ]]>
<![CDATA[Falbo, Teza Deasvery]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/r74p3v85
<![CDATA[The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance, while transfer pricing aggressiveness is not associated withtax avoidance.]]>
<![CDATA[Dampak Modal Intelektual Hijau terhadap Pengungkapan Sukarela Emisi Karbon ]]>
<![CDATA[Oktris, Lin]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/x64x8v71
<![CDATA[The purpose of this research is to analyze the effect of green intellectual capital on voluntary carbonemissions disclosure in IDX listed non financial companies in 2010-2014 with 40 companies samples.This research focuses on internal aspects side. This research methodology is multiple regressionanalysis. The results show that green intellectual capital have positive effect on voluntary carbonemissions disclosures. The results have contribution in disclosure of carbon emissions research foreducators and stakeholders. The novelty of this research is to analyze new variables such as greenintellectual capital. There are only 40 sample companiesbecause the disclosure of carbon emissions inIndonesia is still voluntary. Because samples only from Indonesia companies so the results cannot begeneralized in ASEAN countries, Forfuture research, researcher can use primary data to measuregreen intellectual capital so that it reflects the perception of the company.]]>
<![CDATA[The Effect of Over Workload and Role Conflicts on Behavior of Tax Auditor Dysfunction with Working Stress as Mediation Factor and Moral Competence as Moderation Factor: (Empirical study at Indonesian Directorate General of Taxes) ]]>
<![CDATA[Kencana, Kartika Cahya]]>;
<![CDATA[Widhiastuti, Susanti]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/3mr15r47
<![CDATA[This study examines the theory of transactional processes which applied work stress theory proposedby Gibson et al. (1995). The researcher collected data from tax auditors as participants using surveytechniques by self-filling questionnaires. The qualitative data are converted into the parametric scalewith the Method of Successive Interval and then analysed using Partial Least Square. The result of thisstudy is work stress can mediate the effect of over workload and role conflict on tax auditordysfunction behavior moral competence can not moderate the relationship of influence of work stresson dysfunction behavior. Surveys conducted are not accompanied by researcher in fillingquestionnaires in the theoretical sphere so as to generate potential bias in the results. This studyproduces a quality tax audit of the errors of professional humanism. For further research, can beanalyzed by using the experimental method.]]>
<![CDATA[Evaluasi Perataan Laba pada Kinerja Badan Usaha Milik Negara Sebelum dan Setelah Menjadi Perusahaan Terbuka di Indonesia ]]>
<![CDATA[Prayogo, Bambang]]>;
<![CDATA[Gunawan, Itjang D.]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/kdjm8g95
<![CDATA[This study was investigated by using multiple regression analysis method. The sample of this researchis purposive sampling with total 6 years observation. The result of the research shows that SOEsconduct earnings management policy in two years before IPO and two years after IPO by incomeincreasing. In order to get generalized results future research can use all listed state-ownedenterprises until 2016, which is 20 companies with five years-period before and after going public.]]>
<![CDATA[Analisis Pengaruh Kepemilikan Blockholder, Kepemilikan Manajerial, Kepemilikan Institusional, dan Komite Audit terhadap Nilai Perusahaan ]]>
<![CDATA[Wirawardhana, Iwan]]>;
<![CDATA[Sitardja, Meco]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/g02j3a75
<![CDATA[The aim of this study is to analyse the effect of Blockholder Ownership, Managerial Ownership,Institutional Ownership, and Audit Committee towards Firm Value. The background of this research isthe agency theory and ownership theory. The population in this study are 46 property companies listedon the Indonesia Stock Exchange (IDX) for the period 2012-2016. By using purposive samplingtechnique, 35 companies are qualified as data samples. This research uses the random effect model asthe estimation model and multiple regression as the method of analysis. The results of this study showsthat Institutional Ownership has a positive effect on Firm Value. Meanwhile, Blockholder Ownership,Managerial Ownership, and Audit Committee have no effect on Firm Value. Moreover, the F-testimplies that the variables, blockholder ownership, managerial ownership, institutional ownership, andaudit committee, simultaneously influence firm value.]]>
<![CDATA[PENGHAPUSAN KEBIJAKAN DENDA KETERLAMBATAN PADA PEMBIAYAAN BERMASALAH PT BANK BNI SYARIAH ]]>
<![CDATA[Nasir, Laode Arahman]]>;
<![CDATA[Wasilah]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/p97a3187
<![CDATA[This study aims to analyze the policy of late charge elimination applied to PT Bank BNI Syariah. Thispolicy was initiated at the year of 2016 which predictably lead to the inclination of problematicfinancing at BNI Syariah. This study provides evaluation and recommendation for policyimplementation to reduce the number of problematic financing. This study uses qualitative methodswith a case study approach. The research instrument used was through the interview process with BNISyariah and the DSN (Dewan Syari‟ah Nasional/ Read: National Board of Islamic Law) of MUI(Majelis Ulama Indonesia/ Read: Indonesian Muslim Scholars Council). The results of the studyreveals that the application of a fine-elimination policy was applied because of bank doubts about theapplication of fines to sharia and fines that have no effect on the bank’s income. PT Bank BNI Syariahuses persuasive policies and still applies the ta'widh policy after the application of the fine iseliminated. This policy has a positive impact on marketing but is still vulnerable to an increase in thelevel of Non Performing Financing (NPF).]]>
<![CDATA[PENGARUH MORAL WAJIB PAJAK ORANG PRIBADI TERHADAP PERSEPSI ATAS TAX EVASION DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIBEL MEDIASI ]]>
<![CDATA[Indriyani, Joe Elsa]]>;
<![CDATA[Sitawati, Riana]]>;
<![CDATA[Subchan]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/0cm91184
<![CDATA[The purpose of this study is to be able to analyze the effect of moral on perception of tax evasionmediated by taxpayer compliance. Calculation of the number of research samples using Slovinformula, the sample in the study was as many as 100 questionnaires distributed directly in CentralSemarang Two Primary Tax Office with the permission of the official in charge of the Tax Office. Dataanalysis uses the WarpPLS 4.0 program with Partial Least Square (PLS) approach. The Results ofpreviois studies as follows moral has a positive effect on the compliance. Compliance has a negativeeffect on perception of tax evasion. Moral has a negative effect on perception of tax evasion.Compliance mediates the effect of moral on perception of tax evasion.]]>
<![CDATA[PERENCANAAN PAJAK DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA DENGAN VARIABEL MODERATING KUALITAS LAB ]]>
<![CDATA[Lestari, Risti Dwi]]>;
<![CDATA[Rachmawati, Sistya]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/hhmmz772
<![CDATA[This study aims to analyze and find evidence of the effect of tax planning and book tax differences onearnings persistence with earnings quality as moderating variable. The data used is secondary dataobtained from the financial statements of manufacturing companies listed on the Indonesian StockExchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analyticalmethod used to test the hypothesis in this study is multiple regression analysis.The results of this studyindicate that the tax planning variable has a negative influence on earnings persistence. This isbecause tax planning is used to apply discretion policy of accounting in reducing company profit so itwill reduce tax amount. Contra effect of tax planning causes low earnings persistence The companyconducts tax planning to minimize the tax burden that is borne by companies that have a long-termfocus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differencesdo not have an influence on earnings persistence, this is possible because income and costs that areadjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality doesnot strengthen tax planning and book tax differences toward earnings persistence.]]>
<![CDATA[ANALISIS LAJU PERTUMBUHAN KONTRIBUSI PAJAK DAERAH DAN PENGARUHNYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BOGOR ]]>
<![CDATA[Prasetyo, Syarief Gerald]]>;
<![CDATA[Wardhani, Yustiana]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/2q7fw776
<![CDATA[The way to improve the authentic revenue of a district is to study its’ potential which can be used asthe future financing of the development. The research methode being used is associative descriptive.As a matter of fact, based on the result of the research, it has discovered that the contribution ofdistrict’s tax on the district’s authentic revenue has been bigger on average than the other contributionof district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected thedistrict authentic revenue. Moreover, the revenue received from the taxation of hotel and restaurant,entertainment events, advertisement, road lighting which partially have affected the district authenticrevenue accordingly. Suggestions offered are that the authority should have to perform more extensiveeffort on the potential district tax and to improve the awareness of the society to respect the taxobligation by giving them more training and performing more supervision of it as well as providingsuch the system of taxation collection which is more effective.]]>
<![CDATA[THE EFFECT OF BANKRUPTCY POSSIBILITY ON AUDIT DELAY AND TIMELINESS: Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016 ]]>
<![CDATA[Meinarsih, Triana]]>;
<![CDATA[Yusuf, Abdul]]>;
<![CDATA[Hamzah, Muhammad Zilal]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/0zv63t48
<![CDATA[Audit delay and timeliness are important factors that influence the quality of accounting information interm of relevance. This study provides empirical evidence to answer the question of how bankruptcypossibility impacts on audit delay and timeliness. This research studies manufacturing firms listed inIndonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website ofIDX. This study is a quantitative research that seek to find out relationship between independentvariable and dependent variable. External secondary data used are annual reports accessed from IDXwebsite. Measurement used is Z-Score Altman model prediction, while simple linear regression isemployed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScoreis negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibilityof a company experience bankruptcy and therefore causes audit delay and timeliness.]]>
