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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 6 Documents
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Search results for , issue "Vol 23, No 1 (2019)" : 6 Documents clear
E-government and corruption perception index: a cross-country study Christan RA Setyobudi; Dyah Setyaningrum
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (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.iss1.art2

Abstract

The purpose of this study is to analyse the impact of e-government on corruption perception index using a cross-country study. Furthermore, this study aims to examine the most effective e-government components in combating corruption and compare the effects of e-government in developed and developing countries. E-Government is measured using the E-Government Development Index (EGDI), consisting of online services index, human capital index, and telecommunications infrastructure index. The sample for this study consists of 521 observations from 122 countries from 2009 to2013. Our results show that there is a negative effect of e-government implementation towards corruption perception index. Furthermore, based on the elaboration of the e-government component, it was found that the variable infrastructure has a negative effect and the variable human resource dimension a positive effect on corruption perception index. This means that the development of e-government infrastructure can have a significant role in reducing perceptions of corruption in a country, while the dimensions of human resources have a dangerous side that can actually increase perceptions of corruption. There are differences in the effect of e-government on developed and developing countries. In developed countries, the implementation of e-government is in the phase of transaction and transformation which make his impact effective regarding corruption eradication. In developing countries, e-government has only reached the information and interaction phase so that it has not been effective enough to combat corruption.
The effect of escalation of commitment and project risk in resources allocation decision Astrid Febriana Loru Ngara Ledewara; Intiyas Utami
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (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.iss1.art6

Abstract

This research aims to examine the causal relationship between escalation of commitment and project risk with decision making in resource allocation (production cost). In this research the allocation of resources is in determining the cost of direct labor and material costs. To trigger cognitive dissonance, the determination of higher labor costs will increase the bonus of individuals working as production managers. When kos production has been set in a certain number, labor costs are high, while factory overhead costs is fixed, cause material costs to be low. The lower the material cost, the lower the product quality. Escalation of commitment is a condition when individuals already know the potential risks in the future, but still take risks for their decisions. This study proposes that the production cost allocation decision in conditions of high commitment escalation will tend to choose decisions that benefit themselves compared to when the escalation of commitment is low (choosing a labor cost allocation is higher than the material cost). This research also predicts that individuals in the face of high-risk projects will tend to allocate resources that benefit themselves. In addition, the interaction of the existence of a low level of escalation of commitment and a low risk project level will reduce the allocation of production costs to direct labor costs. This research uses a laboratory experiment design with 102 accounting students at a private university in Central Java who act as production managers with paper and pencil test. This experiment uses a 2x2 between subject. The results of the research show that there is a causal relationship between the escalation of commitment and the allocation of human resources and there is a causal relationship between the escalation of commitment and project risk. This finding also shows that there is an interaction between escalation of commitment, project risk and resource allocation decisions.
The analysis of the factor that causes fraudulent financial reporting with fraud diamond Ni Komang Astri Yulistyawati; I Made Sadha Suardikha; I Putu Sudana
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (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.iss1.art1

Abstract

The purpose of this study is to obtain empirical evidence of the influence of the elements of fraud diamond namely: pressure, opportunity, rationalization, and capability on fraudulent financial reporting. The samples in the study were selected by usifigureng a non-probability sampling technique with a purposive sampling method with a total number of samples that met the sample selection criteria of 76 samples, namely 19 manufacturing companies during the four years of the 2011–2014 observation period. The collected data were analyzed by multiple linear regression analysis. Fraudulent financial reporting was measured using Dechow et al's F-Score (2007) which can be included as a first-pass test in evaluating the possibility of manipulation. This research showed that opportunity and rationalization are proven to be fraud diamond elements that most influence the occurrence of fraudulent financial reporting in the companies. While pressure and capability have no effect on fraudulent financial reporting. The implication of this study is that the ratio of total inventory as a proxy for opportunity measurement and the ratio of total accrual to total assets as a proxy for measurement of rationalization has a significant effect on fraudulent financial reporting, meaning that these ratios can be used by management to detect fraudulent financial reporting practices in manufacturing companies.
The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat Mohammad Fahmi Ikhwandha; Ataina Hudayati
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (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.iss1.art5

Abstract

This research aimed to expand the previous study by studying the role of two dimensions of trust concepts namely affective trust and cognitive trust. Particularly, this research aimed to analyze the influence of accountability and transparency toward affective and cognitive trust. Moreover, the purpose of this research was to test the influence of cognitive and affective trust toward the interest in paying zakat through zakat institution. The subject of this research was 100 muzakkis of BAZNAS (Badan Amil Zakat Nasional/National Board of Zakat) located in Special  Region of Yogyakarta and BAZNAS located in Yogyakarta City. The data analysis method used in this research was Partial Least Square. The result of this study implied that accountability positively affects affective and cognitive trust. Furthermore, the result of this study also implied that affective and cognitive trust positively affects the interest in paying zakat through zakat institution. In other hand, this research also found that transparency has no effect on cognitive and affective trust.
The factors that influence audit quality by earnings surprise benchmark Vina Aqmarina; Reni Yendrawati
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (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.iss1.art3

Abstract

This study is aimed at analyzing the influence of audit tenure, auditor rotation and age of publication on audit quality. Audit quality is gauged by earnings surprise benchmark. The population in this study is all of manufacturing companies listed on the Indonesia Stock Exchange in the period 2014–2017. Purposive sampling method was employed in this research study to gain the research sample. Then the technique of logistic regression was employed for data analysis. The research findings reveal that audit tenure and auditor rotation have a positive effect on audit quality, while age of publication has a negative effect on audit quality. The implication of this study is that financial statements users should not only focus on high or low profits, but also assess the quality of the audited financial statement.
Accounting graduates’ competences Ika Prayanthi; Melinda Lydia Nelwan
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (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.iss1.art4

Abstract

This study aimed to find out the competence needed by fresh graduates based on the perceptions of acounting practitioners. This study used a combination of qualitative and quantitative methods and used the statistical technique of exploratory factor analysis. A qualitative method was used in identifying variables to be studied, while quantitative method was used in grouping or categorizing of those variables into certain factors. This study used 40 variables developed based on the interview results and questionnaires filled by 100 respondents consisting of accounting practitioners namely those who worked in accounting and finance deparment starting from staff level up to financial directors spread across various companies in Indonesia. The results of the study found eight main competencies that should be possessed by accounting students based on the perceptions of the employers. Those competencies were (1) work ethics, (2) interpersonal skills, (3) good leadership, (4) responsibility, (5) analytical ability, (6) skills, (7) ability to adapt, and (8) work experience.

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