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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 10 Documents
 1 
Search results for , issue "Vol 25, No 2 (2021)" : 10 Documents clear
Analysis of PSM after implementation of CbCR policy in Indonesia Adang Hendrawan; Ifti Khori Royhan; Arfah Habib Saragih; Milla Sepliana Setyowati
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art7

Abstract

The Country-by-Country Reporting (CbCR) policy requires that multinational enterprises report financial information of all of their business group members globally. The presence of the information within such policy framework should be reviewed as to whether it will be useful for the Profit Split Method (PSM) implementation. This research used a qualitative approach with data collection techniques including indepth interview. The results indicate that in the future, the PSM will grow in urgency with the development of multinational enterprises and the Anti-BEPS (Base Erosion and Profit Shifting) project. However, the PSM implementation in Indonesia at the present time is still rare due to particular difficulties encountered by both taxpayers and tax authorities. CbCR data alone is not sufficient to be used as a basis for the PSM implementation. Nevertheless, CbCR can still be used by taxpayers as a basis for the PSM implementation in collaboration with other data and information.
Determinants of financial statements integrity Reni Yendrawati; Mohammad Farid Hidayat
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art2

Abstract

This research aims to find out the influence of corporate governance measured by institutional ownership, managerial ownership, audit committee, and independent commissioner, as well as the influence of accounting firm specialization and audit tenure on the integrity of financial statements. The population of this research was the service companies in the infrastructure, utilities, and transportation sectors listed at IDX during the period 2015-2018. The sampling was done using purposive sampling method which collected 21 companies. The data analysis method used was multiple linear regression. The research findings reveal that institutional ownership, managerial ownership, independent commissioner, and accounting firm specialization have positive influences on the integrity of financial statements, while audit committee and audit tenure do not have significant influences on the integrity of financial statements.
The Influence of the BOD`s characteristics toward corporate social responsibility: Study non financial and financial firms in Indonesia Muhammad Taufik
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art9

Abstract

This paper addresses the relationship between independent directors, gender diversity, board of directors (BOD) size, BOD meeting, BOD tenure, BOD turnover, and BOD remuneration to corporate social responsibility (CSR). This research is an empirical analysis using resource dependence theory, which underlies BOD as a capital provider for companies to respond to community engagement. The research sample is a company listed on the Indonesia Stock Exchange for the 2016-2019 period which consists of 232 companies and 927 observations. It is revealed that independent directors and BOD size have a positive and significant effect on CSR, while gender diversity, BOD size, BOD meeting, BOD tenure, and BOD turnover are not able to influence CSR. Surprisingly, independent directors and BOD turnover have a negative and significant correlation with CSR in the context of financial companies. BOD in Indonesia does not consider CSR as part of a firm`s strategic policy and fails to demonstrate the existence of the firm as part of the social system. These findings serve as a significant feedback for regulators and firms. It is preferable that the regulators consider revising the implementation of CSR-related regulations, which only requires companies that engage in the natural resources business or activities related to the natural resources business to conduct corporate social and environmental responsibility (CSR) activities. Regulators also need to reconsider regulations on the standard number of women in BOD, requirement to increase the number of BOD, and the requirement to establish a CSR committee. Meanwhile, the company needs to improve the recruitment system for BOD candidates that pays attention to community engagement. 
Corporate governance and earnings management: Does gender matter? Ria Karina
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art3

Abstract

This study aims to analyse the extent to which corporate governance is able to influence earnings management when moderated by the presence of woman in board of directors. Independent variables used in this study were board independence, board meeting, board size, managerial ownership, ownership concentration, institutional ownership, audit quality, and firm size. This study used the financial data from the companies that are registered in Indonesia Stock Exchange from 2015-2019. The total 1,749 data were tested using multiple linear regression analysis. The results show that board independence has significantly positive effect, while firm size have negatively significant effect on earnings management when the relationship is moderated by board gender diversity. The other variables do not show significant results. This study contributes to the provision of inputs to the literature development related to governance idea proposing that the woman factor in governance can be important for the company control. In addition, this study has the implication for companies to analyse good corporate governance and consider the role of woman in the company management.
Determinants of going concern audit opinion: An empirical study in Indonesia Arief Bahtiar; Neni Meidawati; Primanita Setyono; Novika Rahma Putri; Rizki Hamdani
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art8

Abstract

This study aims to analyze and provide empirical evidence about the effect of liquidity, leverage, profitability, audit tenure, audit lag, and audit quality on the going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange between 2015 and 2019. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the total of 176 companies. The determination of the sample uses purposive sampling which leave 20 manufacturing companies that meet the criteria. In this research, the data analysis method used is the logistic regression analysis method because there are dummy variables on the dependent and independent variables. The results of this study indicate that liquidity and profitability have a negative effect, and audit lag has a positive effect on the acceptance of going concern audit opinion. While the variable leverage, audit tenure, and audit quality does not affect the going concern audit opinion.
Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions Panggah Tri Wicaksono; Christine Tjen; Vitria Indriani
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art4

Abstract

The growing number of e-filing users in Indonesia requires a more robust e-filing system, so continuous improvement is essential. This study investigates areas of improvement to the e-filing system by exploring taxpayers’ opinions. An open-ended survey question was used to collect opinions from individual taxpayers who have used the system to file their tax returns. There were 318 respondents who provided answers to the question. This study used qualitative content analysis on participants’ responses about how the e-filing system can be improved. We utilized NVivo 12 qualitative data analysis software to perform coding of participants’ responses. This study employed the three quality dimensions (i.e., system quality, information quality, and service quality) in the updated DeLone and McLean Information Systems (IS) Success Model as a lens to analyze taxpayers’ opinions. The results show that taxpayers are especially concerned about improvements in these areas: access to the system and ease of use (system quality), e-filing guidelines and data security (information quality), and dissemination program (service quality). This study provides recommendations for the Directorate General of Taxes to improve the e-filing system to support taxpayers’ needs optimally.
Accrual earnings management: Evidence from IPOs firms in Indonesia Januri
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art10

Abstract

This study aims to analyze the influence of information asymmetry and managerial ownership toward earnings management with audit committee as moderating variable. This research used 119 companies which did Initial Public Offering (IPOs) during the period of 2014 to 2018. The data were analyzed using moderate regression analysis (MRA). This research used audit committee as moderating variable to analyze the influence of information asymmetry and managerial ownership toward earnings management. The results showed that the information asymmetry and managerial ownership had negative significant influence toward earnings management. The audit committee was unable to moderate the influence of information asymmetry and managerial ownership toward earnings management. Investors must prioritize vigilance in considering investment decisions, and more explore deeply into the company’s characteristics, especially since the company has just gone public.
Continuous monitoring and continuous auditing implementation in Indonesian Higher Education Yusar Sagara; Faisal Akbar
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art5

Abstract

Indonesian higher education needs to operate its activity based on productivity and efficiency. However, in reality, it faces several issues, including but not limited to lack of standard of operation, financial fraud, and non-compliance with applicable regulations. Continuous Monitoring (CM) and Continuous Auditing (CA) are essential to prevent issues related to the institution's circumstances. This research explains how organizational culture, information quality, and intellectual capital affect CM and CA applications. This study obtained the data through questionnaires sent to 102 members of the internal control unit. Using the Partial Least Square-Structural Equation Modeling to analyze the data. The results showed a positive and significant influence of organizational culture on the applications of CM and CA. Other findings are that information quality and intellectual capital had a positive and significant influence on CA application. On the other hand, information quality and intellectual capital have a positive but insignificant influence on CM application.
Managerial ownership and firm value: The role of corporate social responsibility Luluk M. Ifada; Khoirul Fuad; Lisa Kartikasari
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art6

Abstract

This study examines the effect of managerial ownership on firm value with corporate social responsibility disclosure as a mediating variable. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) and listed as LQ45 from 2017 to 2019. This study used a purposive sampling technique and 28 companies with a research period of 3 years, so that 84 samples were obtained. The data analysis techniques of this study used multiple linear regression analysis and statistical hypothesis testing with SPSS. The results show that managerial ownership has a positive effect on firm value. Furthermore, managerial ownership has a positive effect on Corporate Social Responsibility. Meanwhile, Corporate Social Responsibility has a positive effect on firm value.
The impact on auditors of non-compliance with laws and regulations Shagaran Rathnasamy; Vishad Mahabeer
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art1

Abstract

This article clarifies and expands on the implications of the pronouncement: Non-Compliance of Laws and Regulations (NOCLAR), on Registered Auditors and Professional Accountants in South Africa. NOCLAR was introduced to assist legislative reporting obligations and strengthen professionalism and law coherency. The study clarifies the implications the IRBA and SAICA Codes of Professionals Conduct have on Accountants and Auditors and the course of action required if, all prior equivocal guidelines fail to address an illegality. Due to the relative infancy in the application of the NOCLAR amendment in South Africa, this study adopted a qualitative research methodology by critical review and analysis of commentaries, guidelines and application of the amendment by South African Accountants, Auditors and Academics. The study found that non-adherence to the amendment results in 3 key repercussions for both company and/or the Accountant and Auditor: Reputational damage, Loss of current clientele and future business opportunities and criminal charges. 

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