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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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Executive Character and Financial Distress on Tax Avoidance with Manager’s Overconfidence as a Moderating Variable Firmansyah, Aditya; Pratiwi, Adhitya Putri
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.v16i1.7125

Abstract

Abstract Purpose - The purpose of this study was to determine the effect of executive character and financial distress on tax avoidance with manager overconfidence as a moderating variable. Design/methodology/approach - This study used a sample of BUMN Companies listed on the Indonesia Stock Exchange in 2017-2021. The data used in this study are financial statements and annual reports. The sampling technique used was purposive sampling, where from 38 BUMN companies, a sample of 10 companies was obtained for 5 years so that a total of 50 data samples were obtained. The analysis used is panel data regression analysis using fixed effect regression model data processed with the help of Eviews9 software. Findings - The results obtained show that simultaneously executive character and financial distress affect tax avoidance. The results obtained show partially that executive character affects tax avoidance, financial distress has no effect on tax avoidance. The results obtained also show that manager overconfidence is not able to moderate the effect of executive character and financial distress on tax avoidance.Research limitations/implications - The independent variables used in this research are only 2 factors, namely executive character and financial distress, as well as a moderating variable, namely manager overconfidence. This allows other factors that influence tax avoidance to be ignored. Keywords: Executive Character, Financial Distress, Tax Avoidance, and Manager Overconfidence
Governance and Intellectual Capital in Companies that Listed on Indonesia Stock Exchange Widijaya Widijaya; Elita Elita
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.v15i2.7148

Abstract

Intellectual capital disclosure uses VAIC (Value-Added Intellectual Coefficient) disclosure methodology that reveals the company's ability to manage its intangible assets over time. The research was conducted using the sampling method from the financial statements of companies listed on the IDX. The financial statements used are reports from 2017 to 2021. The purpose of this study is to show that there is a significant positive, negative, or marginal effect between the variable 'independent committee' and corporate governance represented by board size. The number of committee members, block ownership and committee size indicate the dependent variable measured by the VAIC (Value Added Intellectual Coefficient) method, namely the frequency of intellectual capital examination and audit committee meetings. The validation of this research is done by analysis method using Eviews and SPSS program. The results showed that independent committee, committee size, and audit committee size have an effect on VAIC disclosure, while block ownership and the frequency of audit committee meetings do not. Keywords: Corporate Governance, Intellectual Capital, VAIC
Debt Covenant, Tax Expense, and Intangible Assets on Transfer Pricing Sari, Jenny Puspita; Irawati, Wiwit
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.7249

Abstract

Purpose - Determine and analyze the effect of Debt Covenant, Tax Expense, and Intangible Asset on Transfer Pricing. Design/methodology/approach - This study uses an associative quantitative approach using multiple linear regression analysis and Eviews 9 data analysis tools. This study uses a sample of 11 companies, which was determined based on the purposive sampling method, which is a sample selection with specific criteria. Findings - The results of this study indicate that Debt Covenant, Tax Burden, and Intangible Asset have simultaneous and significant effects on transfer pricing. Partially, Debt Covenant has a negative and significant effect on transfer pricing, Tax Burden and Intangible Asset have no effect on transfer pricing. Research limitations/implications – The research findings prove that there are differences of interest where companies want to increase profits by minimizing tax payments to the government. However, it is better to use methods that have been legalized by the government and do not conflict with tax regulations in force in Indonesia so as not to harm the state treasury which leads to disputes with the Directorate General of Taxes. Keywords: Debt Covenant, Tax Expense, Intangible Asset, Transfer Pricing
Corporate Governance and Firm Performance During the COVID-19 Pandemic: Evidence from Indonesia Natalia, Maria; SeTin, SeTin; Witanto, Revaldo Farrel
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.v16i1.7465

Abstract

Abstract Purpose - This study intends to see how corporate governance impacted firm performance during the COVID-19 pandemic across firms registered on the Indonesia Stock Exchange, except the financial industry. Design/methodology/approach - The period of this study is 2020, where the COVID-19 pandemic occurred. This research refers to research conducted by Khatib & Nour (2021). Their research found that board size has a significant positive impact on firm performance, while board meetings and audit committee meetings have a significant negative effect on firm performance. Findings - This study distinguishes itself from earlier studies by using the ASEAN CG Scorecard as a measurement criteria for corporate governance practices, which is still rarely employed in studies with similar topics. The results showed that corporate governance had an impact on firm performance during the COVID-19 pandemic in 279 firms registered on the Indonesia Stock Exchange. This study is consistent with Sami et al. (2011), Guney et al. (2020), and Khatib & Nour (2021). Research limitations/implications - This study only examines the impact of corporate governance on firm performance during the COVID-19 pandemic while before the pandemic was not examined so that the results cannot be compared. Keywords: ASEAN CG Scorecard, Board Size, Company Performance, and Corporate Governance, COVID-19  
Accounting Student Ethics Based on Gender Nurul Fauziyyah; Alviansyah Sugama
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

Abstract

This research aims to provide a comprehensive analysis of ethical behavior exhibited by accounting students, with a focus on gender differences. The study involved an online survey of 124 accounting students from various universities in Indonesia, both public and private. The results of data analysis using an independent t-test indicated that there were no significant differences in the ethical behavior of accounting students based on gender. The implications of this research are significant in the context of accounting and business education in Indonesia. These findings indicate gender equality in the ethical behavior of accounting students. Therefore, accounting education can maintain a balanced approach in teaching accounting ethics without overly emphasizing gender differences. Students need to continue fostering the development of ethical character throughout their studies, not only in ethics courses but also in the general curriculum. Furthermore, this research can serve as a foundation for further studies that explore other factors influencing the ethical behavior of accounting students in Indonesia. The results are expected to support gender equality in accounting practices and education in the country, creating a more ethical and professional business environment. Keywords: Ethics, Gender, and Accounting Student
Analysis of the Effect of CSR on Corporate Value Mediated with Profit Management Ivone Ivone; Alvina Alvina
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.v15i2.7567

Abstract

With the help of control variables such as return on asset, leverage, book to market value, and firm size, this research seeks to determine how effective earning management can be as an intervening variable in a relationship between corporate social responsibility and firm value. This study uses secondary data of companies listed on the IDX (Indonesia Stock Exchange) with data collected from 2018 to 2022 as a sample in the data analysis method. The data collection technique with a sample of 36 companies over a five-years so that the total sample is 180. The results of the study showed that the corporate social responsibility variable has a significant negative effect on firm value, corporate socialresponsibility has no significant effect on earnings management, and earnings management has a significant negative effect on firm value, and earnings management cannot mediate the relationship between Corporate Social Responsibility and firm value. Keywords: Firm Value, Earning Management, and Corporate Social Responsibility
Financial Performance Analysis of Investor Reactions with Sustainability Reports as a Moderating Variable in Mining Companies Listed on The IDX Rosyid, Adam Ibnu; Kusuma, Dheni Indra; Hapsoro, Dody
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.v16i1.7740

Abstract

Abstract Purpose - This study aims to analyze financial performance on investor reaction with sustainability report as a moderator. Sustainability report is proxied by sustainability report disclosure index (SRDI), financial performance is proxied by 4 measures namely ROA, CR, TAT and DER, then investor reaction is proxied by stock returns. Design/methodology/approach - The population of research used is mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The study used purposive sampling technique in determining the research sample. From a population of 60 mining companies, 15 companies were obtained that met the predetermined sample criteria with the observation period 2019-2021. The analysis method used is Moderated Regression Analysis (MRA). Findings - The results showed that financial performance based on ROA proxies has a positive effect on investor reactions and TAT has a negative effect on investor reactions. Financial performance based on CR and DER proxies has no effect on investor reactions. The results also show that the sustainability report is able to moderate the effect of financial performance based on ROA proxies on investor reactions, but the sustainability report is not able to moderate the effect of financial performance based on CR, TAT and DER proxies on investor reactions. This shows that investors still value ROA as a reference in assessing the financial performance of mining companies. Sustainability reports are proven to be a factor that moderates ROA on investor reactions. Mining companies may start to consider sustainability reports to attract investor reaction.Research limitations/implications – The results of this study cannot be generalized because the scope of this research is limited to the mining industry. Keywords: Financial Performance, Sustainability, and Investor Reaction
The Analysis of Relationship Between Digital Transformation, Audit Risk, and Professional Skepticism Towards Audit Quality Tjia, Callista; Rahayu, Puji Astuti
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

Abstract

Abstract Purpose - The objective of this study is to examine how audit quality is affected by audit risk, professional skepticism, and digital transformation at Public Accounting Firms (KAP).Design/methodology/approach - 45 auditors were used as study samples. The audit quality dependent variable is the research variable, and the independent variable comprises digital transformation, audit risk, and professional skepticism. Findings - The study's findings revealed digital transformation and professional skepticism affect audit quality. Audit quality, nevertheless, is unaffected by audit risk. Meanwhile, digital transformation, audit risk, and professional skepticism simultaneously affect audit quality.      Research limitations/implications – Only includes a sample of 12 KAP in Indonesia. Most respondents work at KAP big 4. Respondents have not spread evenly. Keywords: Audit Quality, Audit Risk, Digital Transformation, and Professional Skepticism 
Detection Determinants of Bank Sustainability Report Aprilia, Fadilla; Kustinah, Siti
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.v16i1.7881

Abstract

Abstract Purpose - This study aims to determine the effect of board gender diversity, narcissism, and audit committee meeting intensity on sustainability reports in the banking company sub-sector listed on the Indonesia Stock Exchange (IDX) for 2018-2022. Design/methodology/approach - This study is a quantitative study that uses secondary data, namely data that has been processed in finished form and has been published. The population in this study are banking company sub-sector listed on the Indonesia Stock Exchange (IDX) for 2018-2022. The sample in this study was 12 companies with five years of observation using purposive sampling techniques to obtain 60 samples. The data analysis techniques used in this study are classical assumption test analysis, multiple linear regression test, correlation test, determination test, and t-test using SPSS 27 software. Findings - The results showed board gender diversity has a negative effect on sustainability reports, narcissism does not affect sustainability report, and audit committee meeting intensity has a positive effect on sustainability reports.Research limitations/implications - This research also provides a basis for further research into the relationship between organizational factors, leadership, and sustainability. Keywords: Board Gender Diversity, Narcissism, Audit Committee, and Sustainability Report Disclosure
The Role of Auditor Characteristics on Tax Avoidance Hendi, Hendi; Sherly, Sherly
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.v16i1.8098

Abstract

Abstract Purpose - This study aims to explore the role of auditor characteristics on the practice of tax avoidance in Indonesia. Auditor characteristics are determined from the auditor industry specialization, audit opinion, audit tenure, and audit fee. Meanwhile, tax avoidance behavior is determined from a comparison of the effective tax rate (ETR). Design/methodology/approach - The secondary data analysis on this study applies a panel data regression method to analyze data from companies listed on the Indonesia Stock Exchange between 2018 and 2022. Findings - The findings indicate that audit tenure has a significant negative effect on tax avoidance. Meanwhile, auditor industry specialization, audit opinion, and audit fees do not have a significant effect on tax avoidance. Research limitations/implications - The results of this study contribute to the role of auditor characteristics on tax avoidance practices. Keywords: Auditor Characteristics, Audit Fee, and Tax Avoidance

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