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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 7 Documents
 1 
Search results for , issue "Vol 22, No 1 (2018)" : 7 Documents clear
Direct and moderating effects of organizational factors on system usage in colleges: a resource-based perspective Faridiah Aghadiati Fajri; Nurisqi Amalia
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
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.vol22.iss1.art4

Abstract

Colleges as a non-profit organization engaged in the educational sector have a crucial role, especially in emerging countries. Significant improvement can be achieved by continuously strengthening the information system infrastructure. Prior studies mentioned the system implementation is tricky because it involves not only hardware and software but also users and operational procedures. The investment of information system poses challenges for management. The system failure can be the grave of an organization. Therefore, the end-users participation becomes acute that puts organizational factors have to be considered. This study aims to examine and analyze the information system success model by adding the existence of facilitating condition, institutional pressure, and incentives as organizational factors. Data were obtained through questionnaires filled by the users of colleges’ system. The results found that two constructs of organizational factors including facilitating condition and institutional pressure were able to increase the role of system usage to organization performance. Managers have to be proactive to motivate the end-users by designing better organizational factors and the future study may improve the construction of these factors.
Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak Widya Hidayati; Vera Diyanty
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
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.vol22.iss1.art5

Abstract

The study aims to prove moderating effect of political connection to family ownership and how it affects corporate tax aggressiveness. This research contain all non-financial listed companies on Indonesia Stock Exchange from 2010 to 2013 by using purposive sampling method and regression for data analysis. Tax aggressiveness is measured through Effective Tax Rate (ETR) and Current Effective Tax Rate (CETR). The results show that family ownership negatively affects corporate tax aggressiveness and moderation of political connections will weaken the negative effects of family ownership. The result of this study proven that ownership characteristics and political connection can be used by Directory of General Tax (DGT) to measure the risk of company involvement in tax aggressive activities.
Faktor-faktor penentu tingkat pemahaman mahasiswa akuntansi Ayu Chairina Laksmi; Raidho Satria Febrian
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
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.vol22.iss1.art3

Abstract

Due to the current change and development of accounting in Indonesia, accounting students’ performance in terms of high Grade Point Average (GPA) alone is not enough. The students must also be able to show that they really understand accounting concepts. Thus far, higher education of accounting focuses more to theories which would be very different from the reality at work. As a consequence, the quality of accounting graduates is still far from what is being expected by the job market. This study aims to examine the effects of emotional intelligence, social intelligence, spiritual intelligence, learning behavior, secondary education background and college origin towards students’ level of understanding of accounting. A total of 100 respondents manually filled in questionnaires distributed in this study. The sampling method used was purposive sampling where only students from year 2013 were selected to be sampled. Data were analyzed by using multiple linier regression analysis. The results of the data analysis show that simultaneously, emotional intelligence, social intelligence, spiritual intelligence, learning behavior, middle school background and college origin, have a positive and significant effect on the students’ level of understanding of accounting with a significance value of 0.000 <0.05. The findings of this study can be used as feedback for universities to understand the factors that affect the level of understanding of accounting students and could aid in designing a learning system that aims to improve the level of understanding of accounting.
The causes and consequence of restatements in Indonesia Sansaloni Butar Butar
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
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.vol22.iss1.art7

Abstract

This study examines the causes and consequence of financial restatements in Indonesia. The first part focuses on the impact of corporate governance on restatements. Thirty six restating firmsand thirty four nonrestating firms were collected during 2010-2014. Using logistic regression, the results show that audit committeewith financial expertise is negatively related to financial restatements. On the other hand, no significant results found for board of commissioners and institutional ownership.The second part of this studyfocuses on the impact of financial restatement on management turnover. Management turnover refers to the likelihood of chief director (president director) and directors losing their jobs in 24 month periods after financial restatement. The results show that restating firms executives are more likely to lose their jobs than their counterpart in nonrestating companies. More specifically, 79% of restating companies changed their executives compares to only 38% of non-restating firms. The results of this paper would be a warning for managers to credibly report financial statements in accordance with sound accounting policies because financial restatements may cause managers to lose his job. In addition, the results are beneficial for policy makers in setting the rules to promote good corporate governance. This study determines management turnover by observing annual report. If the composition of executives in current year differs from last year, then it is decided that there has been a management turnover regardless of the causes. Subsequent research should isolate management turnover causing by other factors such as retirements. This is crucial to minimize the impact of extraneous variables.
Dampak penggunaan e-filling terhadap kepatuhan wajib pajak: peran perilaku wajib pajak sebagai variabel mediasi Doddy Setiawan; Bobby Kurniawan; Payamta Payamta
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
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.vol22.iss1.art2

Abstract

This research aims at examining the effect of perception of the use of electronic filling (e-filling) on taxpayers’ compliance. Further, the study investigate the role of intention to use as mediating variable on the relation between perception of e-filling and taxpayers’ compliance. Perception of the use of e-filling divide into: perceived usefulness and perceived ease of use. Sample of the study are individual taxpayer with taxpayer registration number. The study conducted at regency at Central Java Province consist of Surakarta, Boyolali, Sukoharjo, Klaten and Karanganyar. The sample of the study consists of 750 taxpayers. The study use SEM analysis to test the hypothesis. The result of the study show that that both perceived usefulness and perceived ease of use have positive effect on taxpayers’ compliance and intention to behave mediate the relationship between perceived usefulness and perceived ease of use on taxpayers’ compliance.
Manipulasi aktivitas riil pada perusahaan manufaktur: studi empiris di Bursa Efek Indonesia Noor Endah Cahyawati; Nurtyas Mei Setiana
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
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.vol22.iss1.art6

Abstract

This study aims to empirically analyze the factors that influence management in manipulating real activities. The research design is a quantitative method using secondary data. The sample used in this study are 88 companies. Sample selection criteria used are manufacturing companies that have been included in the category of suspect companies during the period 2012-2016. The results of this study indicate that audit quality and managerial ownership have a significant positive effect on real activity manipulation, while the size of the audit committee, the proportion of independent commissioners, and institutional ownership have no influence on real activity manipulation. Limitations in this study is the use of real activity manipulation as the only dependent variable, so that further research can add other theoretical variables that can influence the practice of earnings management through manipulation of real activities, such as voluntary disclosures conducted by companies including CSR. The implication of this study, in running business operations does not focus primarily on current income or the achievement of profit targets to be achieved by manipulating real activities.
Corporate governance, accounting information quality, and cost of equity capital an Indonesia’ evidence Krismiaji Krismiaji; Atmadi Raharja
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
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.vol22.iss1.art1

Abstract

The purpose of this paper is to discuss empirical research examining the impact of corporate governance practice (CG) and accounting information quality (AIQ) on the cost of equity capital (COEC) in the context of agency problem and information asymmetry. This research uses a sample of 414 firms in the period between 2010 and 2013. The total observations consist of 1.656 firm-years. COEC, as a dependent variable is measured by price-earnings-growth (PEG) model. AIQ, as an independent variable is measured by absolute discretionary accrual as an inverse measure of accounting quality. CG is proxy by managerial ownership (MAN), measured by the percentage of management’s equity shares, and institutional ownership (INS) which is measured by the percentage of an institution's owned equity shares. The data used in this study is obtained from Indonesian Capital Market Directory, Indonesian Stock Exchange database, and from company annual reports. This research finds evidence of a negative association of AIQ and COEC. Since AIQ uses an inverse measure of accounting quality, this means that accounting quality increases COEC. Thus this result does not support the hypothesis. With respect to CG, both MAN and INS negatively affect COEC. This means that CG decreases COEC and support the hypothesis. 

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