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[PENGARUH KONEKSI POLITIK TERHADAP KINERJA PERUSAHAAN: Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di BEI tahun 2014-2018 ]]>
<![CDATA[Azizah, Fajriatul’]]>;
<![CDATA[Al Amin, Muhammad]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 4 No. 1 (2020): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/ta16sf09
<![CDATA[The company's financial condition can be described by the company's performance which is analyzedby various financial analysis measurement tools. The financial analysis is used to evaluate thecompany's financial condition as reflected by the company's performance in a period. The purpose ofthis study is to analyze the effect of political connections on company performance, especially inmining companies. Tobin's q is used as an indicator to measure company performance. This researchuse data from annual report of mining sector companies listed on the Stock Exchange Indonesia in2014-2018, which total 75 companies. Data collection method by purposive sampling method in orderto get representative sample criteria Hypothesis testing uses multiple linear regression analysis. Theresults of the study that political connections do not affect the company's performance, as measured bythe proportion of independent directors who have political connections.]]>
<![CDATA[ANALISIS PERBANDINGAN PEMANFAATAN APBD POS BELANJA DI DAERAH PEMILIHAN PETAHANA DAN NON PETAHANA ]]>
<![CDATA[Kustono, Alwan Sri]]>;
<![CDATA[Pangestu, Wulan]]>;
<![CDATA[Effendi, Rochman]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 4 No. 1 (2020): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/smr1ns95
<![CDATA[This research aims to know the fairness level of significance increase on expenditure items inincumbent election area compare with non incumbent election area, and non-election area. Thisresearch use secondary data. Data analyze method use comparative description method which describethe result from our data observation that will be compared with one observation subject and otherobservation subject. The result shows that all of expenditure items not used as politicization object byincumbent. It’s because of increasing expenditure items trend not only occur on incumbent area, butalso on some non incumbent area and some non-election area. Significance increase on incumbent areacan not conclude as politicization budget and expenditure area by incumbent to preserve their power.]]>
<![CDATA[PERAN KEPEMILIKAN INSTITUSIONAL DALAM HUBUNGAN MANAJEMEN LABA DAN NILAI PERUSAHAAN ]]>
<![CDATA[Wibowo, Agus Satrya]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 4 No. 1 (2020): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/vwb5q630
<![CDATA[This study aims to prove whether institutional ownership can reduce the impact of earningsmanagement practices on firm value. Earnings management is proxied by accrual management, realactivity manipulations based on abnormal production costs and abnormal discretionary expenses.Meanwhile, firm value is proxied by the metrics developed by Rhodes-Kropf et al (2005) which havethe advantage of detecting misvaluation. The sample is manufacturing companies on the IndonesiaStock Exchange which have institutional ownership. The research period for 2010-2018 with paneldata 410 samples observation. The findings show that institutional ownership can mitigate the effect ofearnings management on firm value. Surprisingly, finding is that real activity manipulations based onabnormal discretionary expenses have the potential to destroy firm value. In other words, the market ispenalizing the value of the company. These results contribute to the insight that the importance of therole of institutional ownership is to reduce information asymmetry in preventing the destruction offirm value. Furthermore, this finding is a supplement for investors, regulators and researchers inestimating the value relevance and improving the quality of accounting numbers in the context of firmvalue.]]>
<![CDATA[THE COVID-19 CRISIS, RISK COMPLIANCE AND ITS AFTERMATH ON PROFESSIONAL ACCOUNTANTS ]]>
<![CDATA[Kaka, Emmanuel John]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 4 No. 1 (2020): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/x80fsm88
<![CDATA[The accounting profession has always assisted to support and shape private and public businesses. Butthe fast pace at which the outbreak of covid-19 crisis has broad changes in the use of digitaltechnology in businesses, post a great challenges to the accountants and their firms. To overcome therisk and challenges, accountants must add value by embracing digital technology to meet the currentand future challenges. The paper is aim at exposing accountants to the risk compliance and aftermathof covid-19 in the way they deliver their services. The method used in data collection was secondarysources. Areas trashed by the paper includes risk and compliance challenge, risk management to beconsidered during crisis, the need for effective crisis management by the accountant, accountantstoolkit for managing covid-19,and technology a must have. The study concludes that digital technologyis a must have for professional accountants if really they want to be relevant and stay in business inthis period of pandemic and in the future.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN DI INDONESIA ]]>
<![CDATA[Prajitno, Sugiarto]]>;
<![CDATA[Vionita]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 4 No. 1 (2020): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/fx7fc730
<![CDATA[The intent of this research is obtained empirical evidence related to several factors thatinfluence earnings management. The independent variable used in this research are firm size, firm age,firm financial leverage, audit quality, board of director, board of commissioner, audit committeemeetings, managerial ownership, profitability, and firm growth, with the dependent variable earningsmanagement. Non financial companies listed on the Indonesia Stock Exchange(BEI) during 2014 until2018 are the object of this research. The data used are secondary data (financial statement and annualreport) from www.idx.co.id. Purposive sampling method is used in the sample selection. Sixty twocompanies which match the criteria are used as the research sample. This research use multipleregression in observing the effect of each variable. The results of this research indicate that firm size,firm age, board of commissioner, and firm growth influence earnings management. While firmfinancial leverage, audit quality, board of director, audit committee meetings, managerial ownership,and profitability do not affect earnings management.]]>
<![CDATA[PENERAPAN BEST PRACTICE PENGENDALIAN PADA SIKLUS PENGELUARAN PEMERINTAH ]]>
<![CDATA[Iskandar]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/ayp3ct60
<![CDATA[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.]]>
<![CDATA[FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN ]]>
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Daromes , Fransiskus E.]]>;
<![CDATA[Lukita, Merlin]]>;
<![CDATA[Bangun, Yakobus K.]]>;
<![CDATA[Lukman]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/1wj1vp80
<![CDATA[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.]]>
<![CDATA[ECO-BASED REASONED ACTION MODEL: THE ROLE OF MANAGEMENT CONTROL SYSTEM ]]>
<![CDATA[Sisdyani, Eka Ardhani]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/5y72jw61
<![CDATA[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.]]>
<![CDATA[PENERAPAN PSAK 72 TERKAIT PENDAPATAN DARI KONTRAK DENGAN PELANGGAN PADA PT TELEKOMUNIKASI INDONESIA TBK ]]>
<![CDATA[Puspamurti, Hayati]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/0qaxbm36
<![CDATA[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.]]>
<![CDATA[PENGALAMAN, KOMPLEKSITAS TUGAS DAN SELF EFFICACY SEBAGAI DETERMINAN SKEPTISISME PROFESIONAL UNTUK MEMBENTUK AUDIT JUDGMENT ]]>
<![CDATA[Tangke, Paulus]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Tungadi2, Erica]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/ptjaaz98
<![CDATA[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.]]>
