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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.
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Articles 7 Documents
 1 
Search results for , issue "Vol 21, No 2 (2017)" : 7 Documents clear
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.
Determinan kebijakan dividen di Indonesia: good corporate governance (GCG) sebagai variabel intervening Abriyani Puspaningsih; Rizqi Gusti Pratiwi
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.art4

Abstract

The purpose of this study is to investigate the factors that determine the dividend policy. This study also aims to prove the effect of profitabiliy, liquidity, leverage, and growth on dividend policy, through good corporate governance (GCG). The population in this study are included in the rating companies of Corporate Governance Perception Index (CGPI) at 2010 - 2013. The sample selection is done with purposive sampling techniques and criteria used by 36 companies selected. Analysis of the data used multiple linear regression to identify variables that influence the dividend policy and path analysis to detect whether an indirect relationship through GCG and Sobel test use to assess significant for intervening variable. The results of this study showed that profitability gives significant positive effect to the dividend policy, leverage gives significant negative effect to dividend policy, liquidity and growth do not have significant effect to the dividend policy. The implementation of GCG gives significant positive effect on the dividend policy. Profitability and leverage have positive significant impact on the implementation of GCG. Liquidity and growth do not give significant impact to the implementation of GCG. According Path Analysis and Sobel test, the implementation of GCG is the intervening variable to the influence of profitability and leverage on dividend policy.
Motivasi melakukan fraud dan faktor-faktor yang mempengaruhinya Prapti Antarwiyati; Raras Ega Purnomo
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.art7

Abstract

This research aims to analyze the factors that motivate a person to perform fraud. These factors include, organizational justice, internal control, compliance compensation, and information asymmetry. The research data obtained from the results of questionnaires collection of 52 respondents who are employees of Bank Perkreditan Rakyat Bank Bantul, Yogyakarta Special Region. Hypothesis testing in this research using multipleregression model with SPSS software. The results of this research indicate that organizational justice and internal control significantly negatively affect the motivation to perform fraud. Compliance suitability does not affect the motivation to perform fraud. Information asymmetry has a significant positive effect on the motivation to perform fraud. Company leaders or equals are expected to continue to maintain and maintain justice organization that has been formed in the company. The company is also expected to always enforce an effective internal control system and continue to evaluate the internal control system that has been operating in the company. In addition, the provision of information should be balanced in accordance with the needs so that no use of excessive information that can motivate someone to commit fraud.
Internal audit role on information asymmetry and real earnings management Jasman Jasman; Muhammad Nuryatno Amin
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.art2

Abstract

This study aims to investigate the effect of information asymmetry toward real earnings management which are moderated by quality of internal audit function. The research design is quantitative method using secondary data. The sample used in this study consisted of 116 manufacturing companies which are listed on Indonesian Stock Exchanges. Earnings management through real activities manipulation which is also called real earnings management is proxied with three patterns: cash flow from operation (CFO), production costs, and discretionary expenses. The result shows that information asymmetry has a positif and significant effect toward real earnings management in the pattern of cash flow from operation and production costs. Meanwhile, information asymmetry has no effect toward real earnings management in the pattern of discretionary expenses. This research also found that quality of internal audit has significant effect in mitigating the effect of information asymmetry toward real earnings management in the pattern of cash flow from operation and production costs. Internal audit quality does not play an important role in alleviating real earnings management in discretionary expenses pattern.
Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh Syukriy Abdullah; Neza Muthia
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.art5

Abstract

This research examines the effect of the government size, rebudgeting, previous year cash balance, and budget absorption on end-year cash balance of local governments in Aceh for 2013-2015 periods. Secondary data were extracted from local government’s budget documents and financial statements by using 23 regencies and cities as samples. This research used multiple linear regression to test the hypothesis and found that the end-year cash balance is (1) positively affected by government size and previous year cash balances; (2) not affected by rebudgeting, and (3) negatively affected by budget absorption.
Penentu transparansi pemerintah daerah: sebuah studi pada pemerintah daerah di Indonesia Muhtar Muhtar; Deni Ariyanto Putro; Sutaryo Sutaryo
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.art6

Abstract

We analysed transparency in 394 local government in Indonesia during 2012-2015 period using sociodemography, fiscal, institutional, and economy factors. Transparency is assessed from the result of transparency assessment on local government level from the Commission of Information for Indonesia (Komisi Informasi Indonesia). We use the ratio of elder and human development index as demographic factors; fiscal capacity and leverage as fiscal factors; ideology and the level of local government head vistory as institutional factors; and unemployment level and gross domestic product as economic factors. The data is analysed using panel data regressiong. The analysis result shows that the ratio of elder has negative effect on transparency, but the level of fiscal decentralization, leverage, ideology, unemployment, and economic activity has positive effect on local government transparency in Indonesia. Meanwhile, human resource development and the level of local government head victory have no effect on local government transparency. These results imply that local government needs to increase the level of fiscal decentralization and economic activity at the local government level, as well as reducing the number of unemployment to optimize the transparency in their local government. Future research should try using another transparency measurement such as transparency in local government website and using another factor such as local government environment.
Struktur modal dan keberlangsungan lembaga keuangan mikro Indayani Indayani; Imam Ghozali
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.art1

Abstract

This study purpose to test the theory of capital structure (grants, equity, profits, savings, deposits, lingkage, subordinated loans and quasy capital) and its effect on sustainability in microfinance, particularly regulated institutions. The investigation involved a panel of 322 samples of conventional banks (BPR) throughout Indonesia for the period 2012-2014. The sampling method was based on proportional samples in the provinces/ districts. This research uses SEM analysis tool with WarpPLS to test hypothesis. Methods of data analysis were done by evaluating the measurement model and structural model. The results showed the equity, profit, savings and lingkage affected sustainability in microfinance. Meanwhile, grants, deposits, subordinated loans and quasy had no effect on the sustainability of microfinance. The implications of the policy show that savings and lingkage can be maintained and enhanced because they have an impact on improving the sustainability of the BPR. This research can be a reference for developing research related to the capital structure of microfinance in the future.

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