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Jurnal Akuntansi & Auditing Indonesia
Published by Universitas Islam Indonesia
ISSN : 14102420     EISSN : 25286528     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL AKUNTANSI & AUDITING INDONESIA (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik). Published twice a year on June and December, JAAI is a media of communication and reply forum for scientific works especially concerning the field of the accounting and auditing studies of developing countries. Papers presented in JAAI are solely author's responsibility. The editorial board may edit without changing the substance of the papers.
Arjuna Subject : -
Articles 397 Documents
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The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality Neni Meidawati; Arden Assidiqi
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 2 (2019)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol23.iss2.art6

Abstract

This study aims to determine the effects of audit fees, auditor’s competence, independence, and ethics, as well as time budget pressure on audit quality. This research used quantitative method. The population was the auditors who worked in Accounting Firms in Semarang City, Indonesia. The sampling technique was simple random sampling with 45 respondents. The data were collected by distributing the questionnaires to several auditors working at the accounting firms. The data were analyzed using multiple regression analysis. The results of this study indicate that the competence, auditor ethics, and time budget pressure had positive effect toward audit quality. Meanwhile, audit fee negatively affected audit quality, and independence had no effect on audit quality.
Perilaku disfungsional pada siklus penganggaran pemerintah: Tahap perencanaan anggaran Indrawati Yuhertiana; Soeparlan Pranoto; Hero Priono
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 1 (2015)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol19.iss1.art3

Abstract

Penelitian ini bertujuan untuk memetakan perilaku disfungsional yang terjadi pada siklus penganggaran pemerintah, khususnya pada tahap perencanaan anggaran. Penelitian dilakukan pada artikel yang dipublikasikan pada 18 prosiding Simposium Nasional Akuntansi (SNA). Penelitian dilakukan dengan studi literatur pada 1.569 artikel dengan 30 artikel terpilih. Dilakukan analisis konten untuk memetakan dan mengidentifikasi aspek psikologis, sosiologis dan politik terkait perilaku disfungsional pada tahap perencanaan dan ratifikasi. Aspek psikologi, sosiologi, politik dan perilaku disfungsional berhimpitan dalam tahap perencanaan anggaran. Partisipasi anggaran yang melibatkan masyarakat banyak ditemukan sebagai formalitas semu menyebabkan adanya kecenderungan moral hazard. 
Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba pada Perusahaan Asing dan Non Asing di Indonesia Muhammad Yusuf; Soraya Soraya
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 1 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research is designed to examine factors that can be identified with the incidence of income smoothing practice among listed companies at Jakarta Stock Exchange. Those factors were size, profitability, operating leverage and status of the companies. Univariate tests (Mann-Whitney, Chi-Square and T-Test) and multivariate tests (logistic regression) were used to identify the factors affecting the income smoothing practice. The result of indeks’ eckel calculation showed that income smoothing is practiced by listed companies on the JSX. The test result of univariate tests also showed that operating leverage of the companies is the variable having a significant correlation with the income smoothing practice. In addition, the operating leverage of the companies has a significant influ¬ence on the income smoothing practice if it is not combined with another variable, such as: size, prof¬itability and status of the companies.
Strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatori Rina Silvia; Intiyas Utami; Usil Sis Sucahyo
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss2.art1

Abstract

This study aims to prove the existence of a common measure bias in the evaluation of Balanced Scorecard and test strategies explanatory feedback as mitigation common measure bias. Efforts mitigation impact of the proposed common measure bias in this study is to provide knowledge to the method of explanatory feedback. This research uses experimental design factorial 2x2x2 between-within subjects with 56 participants S1 Accounting students are already taking courses in management accounting. The first hypothesis testing in this research using the independent t-test, comparing the performance measurement group before getting explanatory feedback. The second hypothesis testing using a paired t-test to see performance measurement division before and after getting explanatory feedback. Results of laboratory experiments show that there is a common measure bias in the manager before receiving explanatory feedback. Explanatory feedback method is supported as a strategy mitigation common measure bias in the evaluation of BSC.
Hubungan antara Tipologi Strategi Kompetitif, Kematangan Teknologi Informasi, dan Ukuran Perusahaan Perbankan dengan Respon Strategik dalam Menghadapi Globalisasi Johan Arifin
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 1 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The globalization of competition has caused many banking firms in the financial service industry to integrate their information systems. Based on a selective review of literature in strategic and information management disciplines, this research is developed to study the banking firms' strategic response in order to face APEC Free Trade Agreements. This study describes the relationship between competitive strategy typology, information technology maturity, and firms’ size with firms' strategic response to APEC Free Trade Agreements. The firms' strategic response is reflected by the firms' willingness to increase the information technology investment.According to a survey of 66 banking firms in the financial service industry, competitive strategy typology does not have relationship with the banking firms' willingness to increase the information technology investment. Nevertheless, this study shows that information technology maturity and firms' size have relationship with the banking firms' willingness in order to increase the information technology investment. Key words: Globalization, APEC, strategic response, and competitive strategy typology, information technology maturity, firms’ size.
Akuntabilitas dan kinerja instansi pemerintah: semu atau nyata? Muhammad Ahyaruddin; Rusdi Akbar
Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss2.art3

Abstract

This research aims to analyze factors driving the accountability and performance of government as well as exploring qualitatively about accountability and performance of government agencies. In particular, this study examines the effect of incentives, regulations, and management commitment on government accountability and performance. Mixed method approach was used to answer research questions. Hypotheses were tested using SEM-PLS. Data analysis of the study involved 137 SKPD officers in districts/cities in Yogyakarta Special Region (DIY) and five respondents as key informants. The results of the study found that management commitment has significant effect on accountability and government performance. In addition, regulatory also have significant effect on accountability. The findings also reveal the coercive pressure that exists in implementing accountability and government performance. This concludes that reporting of accountability and government performance in DIY was only limited to the formalities to meet regulatory obligations, so that this indicates a pseudo-performance. In the context of institutional theory, this study demonstrates significant contribution to the development of institutional isomorphism in public sector organizations, particularly local governments.
Identifikasi Perilaku Perataan Laba Melalui Berbagai Konsep Laba Mursalim Mursalim
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of the paper is to identify income smoothing by the four income concepts: operating income, income from operations, income before extraordinary items and net income. This research using research sample of 151 the manufacture company registered in Indonesia Stock Exchange during the years of 1999-2007. The samples determined by using a purposive sampling method.The research results shows that 58 (38,41%) the firm identified as an income smoother by operating income and 69 (45,70%) the firm identified as an income smoother by income from operations and 67 (44,37) by income before extraordinary items. Further results show that 47 (31,13%) the firm identified as an income smoother by net income and 24 (15,89%) the firm identified as an income smoother by the four income approach simultaneously; operating income, income from operations, income before extraordinary items and net income. Finally, this study shows that 95 (62,91%) the firm identified as an income smoother during the research period.Keywords:    income smoothing, operating income, income from operations, income before extraordinary items dan net income
Perkembangan audit sistem informasi pada kantor akuntan publik Indonesia Nur Indriantoro; Yulia Saftiana
Jurnal Akuntansi dan Auditing Indonesia Vol 2, No 1 (1998)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui perkembangan audit sistem informasi pada kantor akuntan publik di Indonesia, bagaimana auditor sistem informasi Indonesia mendapatkan keahliannya, dan faktor-faktor apa yang mempengaruhi pengembangan audit sistem informasi di Indonesia. Hasil penelitian ini dapat digunakan untuk mengidentifikasi faktir-faktor yang mempengaruhi pekermbangan audit sistem informasi di Indonesia.Penelitian ini merupakan explanatory case-study yang secara umum sudah diakui sebagai bagian dari proses yang menghasilkan hipotesis, tujuannya untuk menyimpulkan suatu studi tetapi untuk mengembangkan ide-ide untuk studi lebih lanjut. studi ini menggunakan explanatoru case-study karena tidak didukung oleh pengumpulan data empiris objektif, tetapi studi ini menggunakan pengumpulan data empiris subjektif yang tergantung pada persepsi responden.Hasil penelitian ini menunjukkan bahwa perkembangan audit sistem informasi pada kantor-kantor akuntan di Indonesia dipengaruhi oleh: Sumber daya manusia, keterlibatan partnership, dan kompleksitas sistem informasi klien.
Pemilihan Prediktor Delisting Terbaik (Perbandingan Antara The Zmijewski Model, The Altman Model, dan The Springate Model) Syamsul Hadi; Atika Anggraeni
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research objective is to know the best delisting predictor in IDX. There are three famous bankruptcy predictors namely The Zmijewski Model, The Altman Model, and The Springate Model. This research uses these three models to predict delisting.This research took IDX delisting data for 2003 – 2007 except banks. To have a good comparison, this research took same number of non-delisting companies which are in the same category randomly. This research use logistic regression of Microsoft Excel. This research found that The Zmijewski Model could not predict delisting. Both The Altman Model and The Springate Model could predict delisting moderately. The Altman Model is the best delisting predictor.Keywords:    Delisting, The Zmijewski Model, The Altman Model, The Springate Model.
Akuntansi syari'ah: implementasi nilai keadilan dalam format metafora amanah Iwan Tri Yuwono
Jurnal Akuntansi dan Auditing Indonesia Vol 4, No 1 (2000)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Akuntansi telah lama dipahami sebagai satu set prosedur yang rasional, universal, dan bebas nilai yang dapat dipraktikkan di mana saja tanpa konteks. Wacana suatu bentuk disiplin dan praktik yang sarat nilai dan kontekstual.Tulisan ini mencoba untuk mengkasi akuntansi dalam konteks organisasi, etika, dan agama (Islam). Kajian ini dilakukan mengingat akuntansi mempunyai  kekuatan yang besar untuk mempengaruhi lingkungannya, disamping ia sendiri dipengaruhi lingkungannya. Oleh karena itu, pencarian bentuk akuntansi yang dapat menstimulasi pengguna atau masyakarat secara luas untuk bertindak etis dalam setiap pengambilan keputusan menjadi krusial

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