cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Arief Rahman
Contact Email
jaai.jurnaluii@gmail.com
Phone
-
Journal Mail Official
jaai.jurnaluii@gmail.com
Editorial Address
-
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
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 10 Documents
 1 
Search results for , issue "Vol 26, No 2 (2022)" : 10 Documents clear
Analyzing the determining factors of funding speed on equity crowdfunding Ike Arisanti; Tri Wahyu Oktavendi
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022)
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.vol26.iss2.art1

Abstract

This research aimed to figure out the determining factors of funding speed on equity crowdfunding in Indonesia using a quantitative method. This research used the secondary data sourced from the equity crowdfunding platforms. The collected data were then analyzed using a statistical test instrument (STATA 15). The results showed that only project duration affected funding speed. Business Category, Gender, Yield, Equity Share, and Profitability did not affect Funding Speed. Thus, investors only paid attention to project duration. This research impacted fintech policy, especially on the importance of comprehensive information in the prospectus reports of fund-demanding parties.
The effects of Environmental, Social, and Governance (ESG) scores on firm values in ASEAN member countries Paulina Inggita Prabawati; Isna Putri Rahmawati
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022)
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.vol26.iss2.art2

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) scores on firm value in ASEAN. This study uses data from 184 public companies listed on the stock exchanges of each country from 2010 to 2019. This study finds that ESG scores have a negative effect on firm value (Tobin's Q). This finding shows that the higher the ESG value, the lower the firm value (undervalued) in ASEAN. Furthermore, this study shows the influence of each pillar, namely the environmental, social, and governance. The environmental and social pillars negatively affect firm value, while the governance pillar has no effect. In ASEAN, a high ESG score is not considered an advantage for a company. This research has implications for companies to consider increasing information and compliance with environmental and social aspects of the company to increase their values. In addition, it also adds to the literature regarding the determinants of firm value on non-financial factors.
Auditor of personality and performance throughout the period of the pandemic Budiandru Budiandru
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022)
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.vol26.iss2.art4

Abstract

Existing audit standards must guide auditors in carrying out their profession. Audit standards regulate auditors in compiling reports with good performance and according to the professional code of ethics. The goal of this study was to examine the impact of professional ethics, auditor independence, auditor experience, and auditor professionalism on auditor performance during a pandemic by taking samples from public accounting firms in Jakarta and Surabaya with 170 respondents. Using the Structural Equation Model (SEM), this study aims to solve the research questions. The findings of the study showed that auditor professionalism had an effect on auditor performance, while professional ethics, independence, and experience of auditors had no such effect. Public accounting firms must improve and maintain the professionalism of each auditor in order to avoid the manipulation of financial statements and produce maximum performance.
Fundamental aspects of leverage, profitability and financial distress as mediating variables that influence firm value Sri Hermuningsih; Hadri Kusuma; Teguh Erawati; Anisya Dewi Rahmawati
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022)
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.vol26.iss2.art3

Abstract

This research aims to examine how leverage and equity affect firm value and financial distress as mediating factor in listed manufacturing firms on the Indonesia Stock Exchange. Such manufacturing businesses are the research's population. The manufacturing industry is the research sample from 2011 to 2021 periods. Purposive sampling was utilized in the sampling approach, resulting in data availability from 53 firms and 583 financial statement data—a structural equation model with structural equations for hypothesis testing. The test results demonstrate that leverage affects financial distress. Financial distress is negatively impacted by profitability. Leverage and financial distress negatively affect both firm value and financial distress, acting as a mediating factor. Conversely, profitability positively affects both firm value and financial distress, functioning as a mediating factor.
The exploratory study on performance of Village-Owned Enterprises (BUMDes) in Small Regency Bengkulu Dri Asmawanti; Vika Fitranita; Ratu Eva Febriani
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022)
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.vol26.iss2.art5

Abstract

This study aims to examine factors that affect the performance of Village Owned Enterprises (BUMDes) and find out what problems BUMDes have in the Central Bengkulu Regency. This research used stewardship theory and Social Enterprise Theory. Researchers applied descriptive qualitative approach. The research informant was a village device/BUMDes manager. The results of this study showed that most BUMDes have business units and income of at least one million per month. The factors affecting their performance were business type, revenue, and management/ management of organizations. The problem faced by all BUMDes was BUMDes Human Resources (HR), which was not yet capable and competent, as well as knowledge and skills in conducting good financial management and reporting. The development of BUMDes' business unit, BUMDes management, and its ability to manage and account for its performance was the key to the success of BUMDes. Local governments should pay more attention and foster and increase supervision of the performance of BUMDes more intensely. The study used BUMDes performance categorization assessments attributed to the Building Village Index, specifically the Economic Resilience Index.
Assessing factors influencing people's intention to continuously use e-government systems Arief Rahman; Panji Randilla Apriama Pangendra
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022)
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.vol26.iss2.art6

Abstract

This research aims to examine key factors influencing the intention to continuously use e-government systems. An online questionnaire was distributed to 251 users of e-government systems (Jogja Smart Service), and 231 respondents met the criteria. Researchers use PLS-SEM approach to examine the responses. The study found that system quality, service quality, information quality, and trust significantly positively affected user satisfaction. In comparison, self-efficacy has a positive but not significant effect on user satisfaction. Furthermore, user satisfaction significantly positively affects the intention to continue use. The continuous use of an e-Government service is proof of the success of a service. Hence, this paper identifies substantial factors for the continued use of e-government applications. This research modified previous research models by adding the factor of Trust, which is believed to be substantial for the continuous use of e-government systems.
Gender, religiosity, and fraud: The role of unethical behavior as mediation Yesi Mutia Basri; Sabrina Ardhya Putri Rahmola; Hariadi
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022)
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.vol26.iss2.art7

Abstract

The government is an institution that cannot be separated from fraud cases. This study analyzed how gender and religiosity affect fraud with unethical behavior as mediation. The population in this study was the State Civil Apparatus in the Pekanbaru City Government. Through a purposive sampling technique, the researcher found that 380 National Civil Apparatuses participated in this study. The questionnaire was sent directly to the respondents to collect the data. Meanwhile, the data was analyzed by WarpPLS 6.0. The finding shows that gender and religiosity influence unethical behavior and fraud. There are behavioral differences between men and women in behavior that affect fraud. Women behave more ethically, which shows a low level of fraud. The officials who have a high level of religiosity will behave more ethically and can lower the level of fraud. This study also proves that unethical behavior can mediate the relationship between gender and religiosity. It has also contributed to the government conducting ethics training for the country's civil apparatus.
An enigmatic term of ‘bean-counter’: A changing phenomenon in Indonesia’s accountant Marko S Hermawan; Ayuphita Tiara Silalahi
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022)
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.vol26.iss2.art8

Abstract

The term 'bean-counter' came from the image of an accountant that has a boring, dull, and colorless life. This stereotyping could lead to a negative association with the accounting profession. Nevertheless, only some countries worldwide have the same perception of the accountant image profession. The study attempts to investigate Indonesian accounting graduates in the productive age group towards being an accountant. A qualitative data collection that measures distinct leader, manager and professional roles preference is used, with a semi-structured interview in three diverse perspectives from the accounting students, accounting graduates, and accounting professionals. The findings suggest that there is no perception of an accountant as a bland and colorless life job; rather, they realize that accounting is more than bookkeeping and tracking numbers. Accountants nowadays need to be creative, and the job is quite challenging from this millennial’s point of view.
Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange Rafli Prastiatry Zain; Nurmadi Harsa Sumarta; Prihatnolo Gandhi Amidjaya
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022)
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.vol26.iss2.art9

Abstract

Tax revenue realization in Indonesia is not inseparable from tax avoidance by business entities. The research was conducted to examine the effect of auditor characteristics as proxied by auditor industry specialization, audit tenure, and audit opinion on tax avoidance by non-financial companies listed on the IDX. This study used a set of panel data that consisted of non-financial companies listed on the IDX operating in the 2017-2020 period. The data were obtained from the companies’ annual report. The result of this study demonstrated that auditor industry specialization had a significant positive effect on tax avoidance, while audit tenure did not affect tax avoidance. There was a positive relationship between audit opinion and tax avoidance. This research has limitations as it was only conducted for a short period. Further research can develop this model by including variables which were excluded from this study and involving more samples and sectors of the research objects.
Influence of experience and professional skepticism on audit judgement of government external auditors Sumartono Sumartono; Yana Ermawati; Tania Meliana Rorong
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022)
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.vol26.iss2.art10

Abstract

The complexity of public services require auditors to perform audit judgments to ensure the quality of information and to evaluate the evidence presented in financial statements. Thus, the auditors’ judgment and technical skills are important factors in audit quality. This study examines how auditor independence, task complexity, auditor experience, and professional skepticism affect auditor judgment. Purposive sampling was employed to select auditors who worked at the Supreme Audit Institution (BPK-RI) of Papua Province. The data were collected using a set of a questionnaire consisting of 30 items measured on a Likert scale, distributed directly and via Google Forms. The data analyzes using multiple linear regression. The result presents empirical evidence that auditor experience and professional skepticism partially affected audit judgment, whereas task complexity and auditor independence did not have a partial effect on audit judgment. The study provides relevant and adequate insights to government external auditors regarding the factors that should be taken into consideration in maintaining and improving their audit judgments to bring optimal benefits for the local government stakeholders.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol 29, No 2 (2025) Vol 29, No 1 (2025) Vol 28, No 2 (2024) Vol 28, No 1 (2024) Vol 27, No 2 (2023) Vol 27, No 1 (2023) Vol 26, No 2 (2022) Vol 26, No 1 (2022) Vol 25, No 2 (2021) Vol 25, No 1 (2021) Vol 24, No 2 (2020) Vol 24, No 1 (2020) Vol 23, No 2 (2019) Vol 23, No 1 (2019) Vol 22, No 2 (2018) Vol 22, No 1 (2018) Vol 21, No 2 (2017) Vol. 21 No. 1 (2017) Vol. 20 No. 2 (2016) Vol. 20 No. 1 (2016) Vol. 19 No. 2 (2015) Vol. 19 No. 1 (2015) Vol. 18 No. 2 (2014) Vol. 18 No. 1 (2014) Vol. 17 No. 2 (2013) Vol. 17 No. 1 (2013) Vol. 16 No. 2 (2012) Vol. 16 No. 1 (2012) Vol. 15 No. 2 (2011) Vol. 15 No. 1 (2011) Vol. 14 No. 2 (2010) Vol. 14 No. 1 (2010) Vol. 13 No. 2 (2009) Vol. 13 No. 1 (2009) Vol. 12 No. 2 (2008) Vol. 12 No. 1 (2008) Vol. 11 No. 2 (2007) Vol. 11 No. 1 (2007) Vol. 10 No. 2 (2006) Vol. 10 No. 1 (2006) Vol. 9 No. 2 (2005) Vol. 9 No. 1 (2005) Vol. 8 No. 2 (2004) Vol. 8 No. 1 (2004) Vol. 7 No. 2 (2003) Vol. 7 No. 1 (2003) Vol. 6 No. 2 (2002) Vol. 6 No. 1 (2002) Vol 5, No 2 (2001) Vol 5, No 1 (2001) Vol 4, No 2 (2000) Vol 4, No 1 (2000) Vol 3, No 2 (1999) Vol 3, No 1 (1999) Vol 2, No 2 (1998) Vol 2, No 1 (1998) Vol 1, No 2 (1997) Vol 1, No 1 (1997) More Issue