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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 350 Documents
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Upaya Perusahaan Otobus Antar Kota Antar Provinsi Dalam Meningkatkan Keunggulan Bersaing Hendi Prihanto; Tamrin Lanori; Dinda Imanur Caturrahma
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6184

Abstract

The rise of the phenomenon of bus companies competing with each other and competing gaverise to various strategies to win their competitive advantage. For this reason, this study aimsto investigate and analyze a number of factors that cause competitiveness such as quality ofservice, technology and information systems and knowledge management on the competitiveadvantages of bus companies. The population and research sample are all bus companiesbetween cities and provinces in the island of Java, with the unit of analysis of bus companymanagers being observed in 2022 in August - December using physical and virtualquestionnaire media. Primary data analysis techniques were carried out by using statisticaldescriptive tests, testing the quality of research data instruments and other feasibility, testingthe research hypothesis, and multiple linear regression tests with SEM PLS path analysis.Findings indicate that there is a positive and significant influence on competitive advantagethrough the variables of this study, namely service quality, information technology andsystems, and knowledge management applied by bus companies. Theoretical contribution onthe theoretical aspects of detection and measurement which proves a number of variablescapable of influencing the competitive advantage of service companies. Practice/policycontribution, for company managers this research is relevant which has information andreferences in an effort to increase competitive advantage through the variables observed inthis research.Keywords: Competitive Advantage, Service Quality, Information Technology, Knowledge Management
Analisis Pengaruh Good Corporate Governance Terhadap Financial Distress Dimoderasi Kinerja Keuangan Fernando Prasetya; Yenni Carolina
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6226

Abstract

The purpose of this study is to analyze and describe the influence of Good Corporate Governance which is proxied by Institutional Ownership, Managerial Ownership, Board of Directors, Board of Commissioners, Independent Commissioners and Audit Committee on Financial Distress with Financial Performance as a moderator. The research population consists of 170 manufacturing companies in 2020-2021 which are listed on the Indonesia Stock Exchange (IDX). The sample research method used was purposive sampling and 46 units of analysis were selected from 23 companies. The data analysis technique used in this study is regression analysis and uses a quantitative approach using IBM SPSS. The results of the hypothesis test show that Institutional Ownership, Managerial Ownership, Independent Commissioners and the Board of Commissioners have no effect on financial distress while the Board of Directors and Audit Committee have an effect on Financial Distress in companies in the manufacturing sector. The independent variables in this study explain 19.40% of financial distress conditions in manufacturing companies where the other 80.60% are influenced by other variables not analyzed in this study. The results of the study show that financial performance does not moderate the influence of Institutional Ownership, Managerial Ownership, Directors, Independent Commissioners and Audit Committees, while the Board of Commissioners shows a moderating effect on financial distress.Keywords: Good Corporate Governance, Financial Distress, Financial Performance
Ukuran Perusahaan, Pergantian Manajemen dan Pergantian Auditor pada Sektor Industri Dasar & Kimia Qatrunnada Labibah; Lia Uzliawati; Roza Mulyadi
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6295

Abstract

The impartiality of the auditor is critical to the fairness evaluation of the audited financial accounts. The association of a company with a public accounting firm for a long time can affect the auditor's independence so as to allow for a certain relationship between the auditing company and the public accounting agency, but if it is too frequent, changing the independent auditor will increase the company's audit fees and indicate that the public accounting firm is not professional. There were 10 basic and chemical industry companies that changed their auditors more than once during the 2017–2021 period. Examining and analyzing the impact of company size and management shifts on auditor switching was the goal of this research. Chemical industry from 2017 to 2021, businesses will be listed on the IDX. This study used a quantitative approach, A sample size of 37 businesses, or 185 records, was obtained over the course of five years using the purposive selection method. With SPSS version 25, logistic regression is the data processing method used. Based on the findings of this study, (1) company size has no impact on changing auditors, and (2) managerial changes have no impact on changing auditors.Keywords: Company Size, Management Change, Auditor Switching
Corporate Governance, Leverage, dan Integritas Laporan Keuangan pada Perusahaan Badan Usaha Milik Negara Putri Ayu Nurhalizah; Lia Uzliawati; Roza Mulyadi
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6296

Abstract

This study aims to determine the effect of Corporate Governance which is proxied by independent commissioners and audit committees, leverage on the integrity of financial statements. The population of this study is state-owned companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample selection method used was purposive sampling and 12 companies were selected with a total sample of 60 research data. The analysis technique used is multiple linear regression with SPSS version 25 software. The results show that independent commissioners and audit committees have no effect on the integrity of financial statements, while leverage has a negative effect on the integrity of financial statements.Keywords: Independent Commissioners, Audit Committees, Leverage, Integrity of Financial Statements
Studi Fenomenologi Tentang Behavior Pattern Mahasiswa Akuntansi: Serupa atau Tak Samakah? Ayu Puspitasari; Rafles Ginting; Wukuf Dilvan Rafa
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6319

Abstract

The COVID-19 pandemic has significantly altered the order of human life. One of the aspects affected by the COVID-19 pandemic is education. The original face-to-face learning system has been converted to a distance learning system (online) as a result of the implementation of Large-Scale Social Restrictions (PSBB) to encourage people to avoid crowds. This pandemic period, however, has passed, and Indonesia was declared endemic by the Coordinating Minister for the Economy at the end of December 2022. As a result, Indonesia is said to have entered a new normal era in which human life has returned to pre-pandemic levels while adhering to health protocols. The goal of this research is to look at how students' lifestyles changed after the COVID-19 pandemic ended, as well as the potential for changes in Accounting students' behavior patterns. This study investigates and explains the behavioral changes of Accounting students at the Faculty of Economics and Business, University of Tanjungpura, during the COVID-19 pandemic (FEB UNTAN). This is a qualitative study that takes a phenomenological approach. In this study, data was collected through observation and in-depth interviews with several students from the Bachelor of Accounting Study Program (informants). According to the findings of this study, accounting students experienced changes in their behavior patterns and life orientation following the pandemic. Students become more involved in various organizational activities on and off campus, and they are more motivated to learn and achieve their goals.Keywords: Accounting Student, Behavior, COVID-19 Pandemi
Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak Anissa Yuniar Larasati; Wiwi Hartika
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6337

Abstract

Since 1983 Indonesia has carried out tax reforms where the tax payment procedure haschanged from official assessment to self-assessment system. Self-assessment system givesfull trust and responsibility to the taxpayer community to fulfill their tax obligations. Toincrease tax awareness is important in increasing state revenue. The services of tax officersare also very important in influencing taxpayers. Because the quality of service mustachieve the expected goal of increasing taxpayer satisfaction and taxpayer compliance. Theresearch method uses descriptive research methods through a quantitative approach. Thedata collection technique used in this study, namely primary data. Primary data is obtainedthrough questionnaire techniques that are distributed to individual taxpayers in the KPPPratama Cimahi area. And it will be tested using SPSS v.21. Theeresults of the study foundthat fiscus services have no effect on taxpayer compliance, tax understanding has aninfluence on taxpayer compliance, and risk preferences have no effect on taxpayercompliance.Keywords: Fiscus Ministry, Tax Understanding, Risk Preferences, Taxpayer Compliance
The Effect of Intellectual Capital on the Quality of Sustainability Report Disclosures with Financial Performance as a Moderating Variable Selfiani Selfiani; Usmar Usmar
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6364

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh intellectual capital terhadap kualitas pengungkapan sustainability report dengan kinerja keuangan sebagai variabel pemoderasi. Metode penelitian ini menggunakan kuantitatif dan data sekunder. Sampel yang digunakan perusahaan laporan keuangan tahunan dari masing-masing perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2019. Jumlah penelitian yang dijadikan sampel dalam penelitian ini sebanyak 39 perusahaan. menggunakan alat SPSS dengan uji asumsi klasik, uji normalitas data, uji heteroskedastisitas, uji autokorelasi. Hasil menunjukkan intellectual capital berpegaruh positif terhadap kualitas pengungkapan sustainability report, kinerja keuangan memperkuat hubungan antara intellectual capital dan kualitas pengungkapan sustainability report. Sustainability report untuk keberlanjutan perusahaan yang mempertimbangkan pengembangan yang berkelanjutan akan dapat meningkatkan nilai perusahaan karena dukungan yang diperoleh dari stakeholder baik internal maupun eksternal, seperti konsumen, karyawan, investor, regulator, pemasok maupun kelompok lainnya. Intellectual capital dengan kinerja keuangan sebagai variabel pemoderasi terbukti terpengaruh terhadap sustainability report. Sehingga dengan adanya penelitian ini akan memberikan informasi kepada karyawan atau investor dan mempunyai kontribusi untuk menjelaskan dengan adanya teori keagenan. Kata Kunci: Intellectual Capital, Sustainability Report, ROA
Cash-Driven Resilience Capabilities and Cash Holdings of Manufacturing Companies During the Covid-19 Pandemic Emillia Sastrasasmita; Elsa Imelda; Michele Tjen
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6367

Abstract

Saving cash is one of the company’s precautionary motives. The Covid-19 pandemic has increased liquidity risk and more companies are experiencing financial difficulties. The cash holdings during the Covid-19 pandemic shows the company's resilience. This research aims to determine the state of cash-driven resilience and cash holdings of companies in Indonesia which are influenced by return on assets, profit margin, and productivity of assets, liquidity, leverage and firm size. The research was to observe the changes in cash-driven resilience, driven by changes in world conditions before the pandemic in 2018 and 2019, and during the pandemic in 2020 and 2021. This research uses purposive sampling technique on manufacturing companies on the Indonesia Stock Exchange. Hypotheses are analyzed using data regression models in Eviews 12. The research results are intended to help management determine the company's resilience and optimal level of cash holdings. This research found that there was no difference in CDR before and during Covid-19. There are differences between PA and LIQ variables on CDR but not on ROA, PM and LEV. The study also shows that there is no influence of ROA, PM, and LEV on CASH. Meanwhile PA, LIQ, and SIZE have positive effects on CASH. Keywords: Cash-Driven Resilience, Covid-19, Cash Holdings, and Financial Performance
Independent Commissioners, Company Size, and Financial Distress on Accounting Conservatism with Leverage as a Mediating Variable (Empirical Study on Financial Companies in the Insurance and Financing Sub-Sector Listed on the IDX 2019-2021) Siti Ratih Nurwanti; Lia Uzliawaty; Tri Lestari
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6370

Abstract

This research is a descriptive quantitative research which is based on the condition of applying the principles of accounting conservatism in financial reports in Indonesia which still reaps pros and cons. As well as the results of previous studies regarding the influence of independent commissioners, company size and financial distress on accounting conservatism with leverage as a mediating variable, they are still inconsistent. In this study, samples were used in the form of secondary data from 25 financial companies in the insurance sub-sector and financing institutions listed on the IDX 2019 – 2021, which were obtained through the website www.idx.co.id. This study aims to determine: 1) The effect of independent commissioners on accounting conservatism. 2) The effect of firm size on accounting conservatism. 3) The effect of financial distress on accounting conservatism. 4) The effect of leverage on accounting conservatism. 5) The effect of independent commissioners on leverage. 6) The effect of firm size on leverage. 7) The effect of financial distress on leverage. 8) the influence of independent commissioners on accounting conservatism through leverage. 9) theeffect of firm size on accounting conservatism through leverage. 10) the effect of financial distress on accounting conservatism through leverage. Keywords: Accounting Conservatism, Independent Commissioner, Financial Distress, Leverage, and Company Size  
Ethic Code and Internal Audit Quality Febrianti, Riza Nurfidia; Uzliawaty, Lia; Muchlish, E. Munawar
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.6371

Abstract

Abstract Purpose - The research aims to test the influence of codes of ethics (competence, accountability, and professionalism) on the quality of audit results and to analyze the role of mediation in audit performance and the impact of the codes (competence, accounting, and professionalism) on the quality of auditing results. The attribution theory component is included in the proposed model. Design/methodology/approach - Data for this research is collected through survey methods, namely questionnaires. Research data and hypotheses are analyzed using a structural equation model (SEM), which is based on PLS. Respondents are 109 internal auditors at the Supreme Prosecutor's Office of the Republic of Indonesia. Findings - The results of this study show that competence, accountability, and professionalism have a positive and significant influence on the quality of the audit outcome. In addition, competency, accountant, and professional influence positively and significantly on the performance of the auditor. The auditor's performance has a positive and significant impact on the quality of the audit outcome. Audit performance as a mediation role in this research is fully mediated, which means that significantly independent variables (competence, accounting, and professional) are able to influence the dependent variable (quality of audit outcomes) without going through the mediation variable (auditor performance).Research limitations/implications – Improve and maintain the Code of Ethics (competence, accountability and professionalism) within the Internal Auditor environment at the Attorney General's Office of the Republic of Indonesia. Keywords: Internal Audit, Competence, Accountability, Professional Behavior, Auditor Performance, and Audit Quality

Page 28 of 35 | Total Record : 350

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