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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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Commitment of Budget Planning and SPIP Moderating Organizations to Budget Absorption Ayem, Sri; Purwanto, Tomi
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.v16i2.9048

Abstract

Purpose -The purpose of this study was to determine whether budget absorption is increased through budget planning. To determine whether budget absorption is increased by the government's internal control system, to determine whether organizational commitment can increase budget absorption while reducing the impact of budget planning, to determine the possibility that organizational commitment can mitigate the benefits of the government's internal control system on budget absorption. Design/methodology/approach - Data collection using a questionnaire with a research sample of 90 respondents. The data analysis tool used multiple regression with the F test and t test. Findings - The findings of the analysis indicate that organizational commitment can mitigate the impact of budget planning and the government's internal control system on budget absorption. Budget planning has a negative impact on budget absorption, while the government's internal control system has a positive impact. Research limitations/implications - The conclusion of this study is to describe the theoretical implications by adding new literature and insights into regional finances and providing ideas for further research so that the Kulon Progo Regency OPD can improve its ability to maximize the budget planning that has been prepared and implement the government's internal control system effectively, efficiently and sustainably so that all organizational goals, especially budget absorption, can run well proportionally every quarter. And budget absorption at the end of the year, can be achieved according to target. Keywords: Budget Absorption, Government Internal Control System, Organizational Commitment
Internal Control, Organizational Culture, and Leadership Style: Analysis of the Impact on Employee Fraud Fernaldy, Victorio Yosafat; Susilawati, Clara
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.v16i2.9050

Abstract

Purpose - This study focuses on manufacturing companies as its subjects of investigation. Its primary objective is to find out the impact of internal control mechanisms, organizational culture, and leadership styles on incidences of employee fraud within manufacturing firms in Semarang City. Design/methodology/approach - This research uses quantitative methods, utilizing primary data gathered through a structured questionnaire. The study encompasses all employees across 515 manufacturing companies in Semarang City, with a sample size of 90 selected through purposive sampling techniques. Data related to these manufacturing entities was sourced from the Central Statistics Agency of Semarang City. Statistical analysis was conducted using multiple regression techniques aided by SPSS software. Finding - The results showed that leadership style had a significant effect on employee fraud. Meanwhile, internal control and organizational culture have no influence on employee fraud. Research limitations/implications – Some companies did not give permission to conduct the research at their company and it is difficult to get respondents who fit the criteria. The future researchers are suggested to add respondents’ number used as research material. Keywords: Internal Control, Organizational Culture, Leadership Style, Employee Fraud, Manufacturing Company  
Political Connections, Board Gender Diversity, and Institutional Ownership on Tax Avoidance Pontoh, Joseph Febian; Kustinah, Siti
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.v16i2.9051

Abstract

Purpose - This study aims to analyze the influence of Political Connections, Board Gender Diversity, Institutional Ownership on Tax Avoidance. Design/methodology/approach - The research method is quantitative using secondary data. The population used is the Property and Real Estate sector companies listed on the IDX (Indonesia Stock Exchange) for 2018-2022 period. Sampling technique used purposive sampling, obtained 70 observation data. Data analysis techniques using multiple linear regression analysis, correlation coefficient, coefficient of determination, t test, f test using SPSS 26 software. Findings - Based on the results of research and discussion, it shows that Political Connections, Board Gender Diversity, Institutional Ownership have a significant partial and simultaneous effect on Tax Avoidance. Research limitations/implications - The first research limitation, the sector used in this study is just one of those that is listed on the IDX, while there are still many sectors that are not used. Second, the study period is limited to five years. Third, many other variables that can affect tax avoidance are not examined in this study. Keywords: Political Connections, Board Gender Diversity, Institutional Ownership, Tax Avoidance
What Factors Affect Tax Avoidance? Carrie, Monica Yuly; Susanty , Meinie
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.v16i2.9196

Abstract

Purpose: This study is to obtain empirical evidence about the effect of audit committees, institutional ownership, independent commissioners, company size, sales growth, leverage, profitability, capital intensity, and CSR disclosure on tax avoidance. Design/methodology/approach: This study uses a sample of all manufacturing companies listed on the Indonesia Stock Exchange, also known as the IDX, from 2019 to 2021, with 62 listed manufacturing companies used as samples in this study. This sample selection uses the purposive sampling method with 186 research data and uses multiple linear regression for hypothesis testing. Findings: The findings of this study indicate that audit committee, company size, leverage, and profitability affect tax avoidance, while the other 5 variables, namely institutional ownership, independent commissioners, sales growth, capital intensity, and CSR disclosure, have no effect on tax avoidance. Research Limitations/Implications : The implications of this study are provide input to companies in making corporate tax planning in the legal corridor-tax avoidance which is influenced by corporate governance factors, characteristics and corporate social responsibility. The implications also provide input to Indonesia's tax regulators in conducting an analysis of the compliance of public company taxpayers and input in making tax regulations. Keywords: Audit Committee, Institutional Ownership, Independent Commissioner, Capital Intensity, and CSR Disclosure.
Institutional Ownership and Intellectual Capital Determining Factors in the Value of Textile and Garment Companies Putri, Aurrel Azalea Cesarena; Hendaris, Raden Budi
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.v16i2.9223

Abstract

Purpose – This study investigates the influence of institutional ownership and intellectual capital on the valuation of textile and garment manufacturing firms listed on the Indonesia Stock Exchange (BEI) between 2018 and 2022. Design/Methodology/Approach - This research is a quantitative study that employs secondary data obtained from literature and documentation investigations. The data for this research was acquired from the IDX website and the official websites of each firm listed on the Indonesia Stock Exchange between 2018 and 2022. The research sample comprised 14 companies, from which a total of 70 data points were collected using purposive sampling. Data analysis encompasses several statistical techniques such as classical assumption testing, multiple linear regression, correlation, determination, partial tests, and simultaneous tests. These techniques are performed using IBM SPSS version 26 software. Findings - The research findings indicate the presence of institutional ownership exerts a detrimental influence on the overall value of a company. Conversely, intellectual capital has a beneficial influence on the value of a corporation. Research Limitations/Implications - The impact of the following research is that it can become a basis for developing knowledge about company value as additional information and consideration in an investment. However, the limited availability of data, particularly when organizations do not supply comprehensive and reliable information, diminishes the statistical power of research. This, in turn, decreases the likelihood of discovering a genuine association, making it difficult to make generalizable conclusions. Keywords: Institutional Ownership, Intellectual Capital, Company Value
Board of Commissioners' Proportion, Green Innovation, and Carbon Disclosure in Enhancing Firm Value: The Role of Firm Size Anggraini, Cintia Lady; Gunawan , Juniati
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.v16i2.9431

Abstract

Purpose - This study aims to examine the impact of the proportion of the board of commissioners, green innovation, and carbon emission disclosure on firm value, with firm size as a moderating variable, in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Design/methodology/approach - This study is a quantitative research using secondary data, which are processed and published. The population in this study consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research data include 32 companies observed over four years, totaling 128 samples selected through purposive sampling technique. The data analysis techniques employed in this study include classical assumption tests, determination coefficient tests, simultaneous tests, and t-tests using EVIEWS 12 software . Findings - The results of this study indicate that the proportion of the board of commissioners has a positive effect on firm value, while green innovation and carbon emission disclosure do not significantly influence firm value. Firm size moderates the relationship between green innovation and firm value but does not moderate the relationships between the proportion of the board of commissioners, carbon emission disclosure, and firm value.Research limitations/implications - This study also provides insights for firm management and stakeholders regarding the factors influencing firm value and strategies for improvement in the future Keywords: Board of Commissioners Proportion, Green Innovation, Carbon Disclosure, Firm Value, and Firm Size
Integrating Internal Control and User Competence: Enriching Accounting Information System Quality Rapina, Rapina; Mustamin, Nurul Intawaty Permata
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.v16i2.9598

Abstract

Purpose - This study aims to investigate how user competency and internal controls help to improve the quality of accounting information systems (AIS) in enterprises. The study intends to discover how these characteristics influence the usefulness of the Accounting Information System notably with respect to financial data quality overall decisions being made. Design/methodology/approach - The focus of this study discusses the data that has been taken from 94 respondents registered as civil servants at several departments in PT Pos Indonesia. To analyze this relationship of user competency, internal controls and AIS quality a research methodology for the investigation into Partial Least Square-Structural Equation Modeling (PLS-SEM) is adopted. Findings - The findings of PLS-SEM analysis reveal that they both seem to play significant roles in enhancing the quality level of AIS. Proficient operators will be able to navigate the system easily, input data accurately and interpret outputs properly thus lowering mistakes in financial reporting. To ensure data integrity, control fraud and keep a clean system of record various internal controls such as dual verification, segregation of roles or regular audits are essential. Research limitations/implications - The study refers to the responses given by PT Pos Indonesia so it is not generalisable for other organizations or industries. Further study should consider businesses having different scales of operations to increase the validity in results. From a practical standpoint, the study has implications for investing in users training and development as well as on setting up strong internal control mechanisms to reduce AIS performance shortfall that influences judgment making reasoning within organizations. These require integrity, a strong fraud prevention and transaction record keeping. Keywords: User Competence, Internal Controls, PLS-SEM
The Changes in Budget Tightening and Emotional Exhaustion: Role Ambiguity as Mediator and Trust as Moderator Luthfihani, Chindy Anggraeni; Setin, Setin
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.v16i2.9695

Abstract

Purpose - This study aims to determine how changes in budget tightness, emotional exhaustion, role ambiguity and trust in senior management after the Covid-19 Pandemic affected the hospitality industry in West Java. Design/methodology/approach - This study uses a quantitative approach with data collection through questionnaires distributed online to 121 hospitality industry managers in West Java. The sample selection was randomized. Findings - The results showed that budget tightness affects role ambiguity, role ambiguity affects emotional exhaustion, trust in senior management strengthens the relationship between budget tightness and role ambiguity. Research limitations/implications - The implication of these findings is that the hospitality industry should prepare for future challenges by strengthening trust between management and employees, reducing role ambiguity through clear communication of job expectations, and managing emotional exhaustion through wellbeing support and management strategies. Limitations of this study include post-pandemic conditions without direct comparison with pre-pandemic conditions. Keywords: Budget Tightness, Emotional Exhaustion, Role Ambiguity, Trust
Personal Income Tax and Domestic Debt Servicing: Verdict from Panel Fixed Effects Adegbite, Tajudeen Adejare
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.v16i2.9910

Abstract

Purpose - This study examined the effect of PIT on domestic debt servicing in South western states, Nigeria. Design/methodology/approach - Data gathered from all south western states were analyzed with Pearson correlation, VIF, and panel data analytical tools such as pooled regression, fixed effects and random effects estimations. Hausman was further ignited to select a better model amid fixed effects and random effects estimations. Other tests such as autocorrelation test, VIF, and heteroscedasticity were also conducted. Findings - It was divulged from the study that PAYE was discovered having positive effect on domestic debts servicing. Direct assessment and road tax also possessed cordial relationships with domestic debt servicing but other taxes impacted domestic debt servicing negatively. Conclusively, positive correlation was established between personal income tax revenue and domestic debt servicing in South-Western Nigeria. Also, PIT has positive, significant and statistical impact on domestic debt servicing in South-Western Nigeria. When personal income tax collections increase, the government tends to rely less on domestic debt to finance its activities. Research limitations/implications – It is recommended that government should strengthen tax enforcement mechanisms to display proper accountability and transparency measures so that revenue realized from PIT will be enormously enough to emaciated domestic debt significantly in south western Nigeria. Government should also lessen domestic borrowings but activate unexploited taxes embedded in PIT, and curtail corruption in borrowed funds for effective usage in the country. Keywords: Domestic Debt Servicing, PIT, PAYE, Road Tax, Direct Assessment
Evaluating the Role of Transparent Financial Reporting on Capital Structure Decision-Making of Nigerian Beverage Companies Olaoye, Ayoola Azeez
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.v16i2.10003

Abstract

Purpose – Inaccurate financial report may lead to wrong financing decisions in a business. This study therefore examines how financial reporting transparency supports the capital structure decisions-making process, focusing on Nigerian listed beverage companies. Design/methodology/approach – The study analyzes secondary data from the annual financial statements of six selected listed beverage firms for a period of twelve years (2012- 2023). The research employs an ex post facto research approach. The research applies descriptive statistics and panel regression methods comprising fixed effect, random effect and pooled least squares models. After conducting model selection tests, the study considers a random effect model for data estimation. Findings – The results reveal that capital adequacy, debt financing and tangibility of asset play positive significant roles on capital structure decisions-making of Nigerian beverages companies. The research discovers that maintaining transparent financial reports facilitate capital structure decision-making processes of Nigerian beverage companies. The study suggests for beverage firms to diversify their financing sources in order to reduce dependency on debt and avoid its associated risks Research limitations/implications – The limitations include industry specificity and regional applicability, but the findings highlight the importance of adequate capital, tangible assets and debt financing in capital structure decision of beverage companies. Keywords: Capital Structure, Decision-Making, Nigerian Beverage Companies, Transparent Financial Reporting

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