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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 27, No 1 (2023)" : 10 Documents clear
Determinants of green organizational identity and its impact on green competitive strategy Desak Nyoman Sri Werastuti Desak; Rumanintya Lisaria Putri; Mayasari Mayasari; Rizka Wahyuni Amelia; Purwanti; Eko Wahyono; Sriyono; Juliana Carolina Kilmanun; A. Nururrochman Hidayatulloh; Agung Sutoto
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
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.vol27.iss1.art4

Abstract

This study aims to examine the effect of green intellectual capital and organizational environmental management on green organizational identity and its impact on the green competitive strategy. In this study, green intellectual capital is represented by green human capital, green structural capital, and green relational capital. Meanwhile, the organization's environmental management is represented by an environmental-oriented organizational culture, environmental-oriented leadership, and environmental-oriented capabilities. This study applies a survey that is distributed to 170 respondents who have managerial positions. The sample selection for functional is that respondents have influence and experience in the organization where the respondent works. The number of questionnaires that were successfully returned from the respondents was 146 pieces. From the results of hypothesis testing, it is known that green human capital and environmentally oriented culture have a significant positive effect on green organizational identity. Meanwhile, green structural capital, green relational capital, environmentally oriented leadership, and environmentally oriented abilities do not affect green organizational identity. Green structural capital and green relational capital have a significant positive effect on the green competitive strategy. In contrast, green human capital, environmentally oriented culture, environmental-oriented leadership, and environmental-oriented abilities, green organizational identity do not affect the green competitive strategy.
Internal control weaknesses: Its relationship with local government characteristics and follow-up on audit results Dwi Nurmala Sari; Dewi Darmastuti
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
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.vol27.iss1.art10

Abstract

Internal control plays a critical role in achieving the effectiveness and efficiency of organization's operational activities. This study seeks to investigate the effect of local government size, locally-generated revenue, capital expenditures, social assistance expenditures, and follow-up audit results on local government’s internal control weaknesses. By using multiple linear regressions on 382 samples of local governments in Indonesia, this study found that local government size and social assistance expenditures positively affected internal control weaknesses. Locally-generated revenue negatively affected internal control weaknesses, while capital expenditures and follow-up audit results did not significantly affect internal control weaknesses. This study adds social assistance expenditures, which are still rarely studied by previous researchers because of the large number of irregularities and their discretionary nature. Thus, the results of this study may provide an input for auditors and regulators to focus more on spending on social assistance and further improve comprehensive standards in internal control systems.
Assessing determinant of firm value: Indonesia conventional bank analysis Febrina Rahmi; Muhammmad Arfan; Mulia Saputra
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
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.vol27.iss1.art6

Abstract

The objective of this paper is to examine the factors of intellectual capital, financial leverage, institutional ownership, and working capital management (WCM) on firm value and the role of profitability as a mediator in influencing firm value. The research analysis unit focuses on the conventional banking sector on the Indonesia Stock Exchange. The panel data was taken from 28 commercial banks for five years (2016–2020), with 140 observations and data is analyzed using path analysis. Based upon the result of hypothesis testing, the study concludes that the positive correlation between profitability and firm value. Furthermore, intellectual capital, financial leverage, institutional ownership, and WCM also positively affect firm value and profitability. Based on data analysis using path analysis by comparing the path coefficient substructure, the results show that profitability acts as a mediator the effect of intellectual capital, financial leverage, institutional ownership, and WCM on firm value.
Financial distress and earnings management before and during the Covid-19 pandemic Novy Fajriati; Ersa Tri Wahyuni; Dini Rosdini
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
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.vol27.iss1.art8

Abstract

This study aims to investigate the influence of financial distress on accrual earnings management and real earnings management before and during the COVID-19 pandemic. Using a purposive sampling method, the study analyzed the sectors most impacted by the pandemic lockdown, including energy, transportation, and logistics companies, between 2018 and 2021. The total sample of 236 firm-year observation data points was analyzed in this study using regression analysis. The study finds that financially distressed firms tend to engage less in real earnings management before and during the COVID-19 pandemic. However, the study did not find a similar significant difference for accrual earnings management. This research contributes to the discussion of financial distress and earnings management by looking more closely to the company most affected by the pandemic. Real earnings management is more costly than accrual earnings management, and companies with financial distress may not have enough resources, especially during the pandemic, to maneuver their real business operations.
Earnings persistence determinants in Indonesia’s consumer goods companies Hanum Paramaratri; Christina Tri Setyorini; Irianing Suparlinah
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
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.vol27.iss1.art3

Abstract

This study aims to investigate the effect of various financial factors that affect the consumer product sectors in the Indonesia Stock Exchange earnings persistence. The study employed purposive sampling, the data were collected from the 2011-2020 annual financial statements, and analyzed by utilizing panel data regression. In the consumer cyclical industry, firm size and accrual amount negatively influence earnings persistence. In contrast, the impact of fluctuating cash flow, volatile sales, and debt levels was negligible. In the non-cyclical consumer sector, cash flow volatility positively influenced earnings persistence. However, debt levels and accrual amounts had a negative influence, while sales volatility and firm size had no effect. These findings suggest that the determinants of earnings persistence vary by industry and that different financial factors may affect earnings persistence differently. The results may help Indonesian stakeholders in comprehending the factors that affect the sustainability of revenues in the consumer products industry.
Individual taxpayer’s compliance during Covid-19 pandemic Umi Sulistiyanti; Pratidina Evi Damayanti
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
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.vol27.iss1.art5

Abstract

The Covid-19 pandemic made economic conditions decline due to the cessation of many economic activities. The government needs the community's participation in tax compliance to restore the national economy. This study aims to analyze the effects of tax incentive policy, modernization of tax administration, religiosity, and tax awareness of taxpayers during the COVID-19 pandemic. The sample of this study is the registered individual taxpayers in the Boyolali Small Tax Office. The data of this study were collected by distributing the questionnaires to 100 respondents, in which the sample size was determined according to the Slovin formula. The data analysis methods used include multiple linear regression test, T-test, and coefficient of determination test using IBM SPSS Statistics version 25. The results of this study show that the modernization of tax administration and tax awareness have positive and significant effects on taxpayer compliance, while tax incentive policy and religiosity have no effects on taxpayer compliance.
Determining factors of sustainability report using the institutional isomorphism theory approach Tri Siwi Nugrahani; Hadri Kusuma; Johan Arifin; Rifqi Muhammad
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
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.vol27.iss1.art1

Abstract

One form of company participation in sustainable development is the preparation of quality reports (SR) taking into account SR content and pressure from stakeholders including the determinants of SR quality in companies listed on the IDX during 2017-2020 with an isomorphism theory approach. The sample for this study was 444 companies using the purposive method, with the criteria for companies compiling SRs during the year of observation either separately or in combination with the annual financial statements. Data analysis with multivariate regression. The results showed that environmental pressure and social pressure coercively isomorphism had an effect on SR quality, and industrial pressure had mimetic isomorphism affected SR quality, while normative pressure from the audit committee had no effect on SR quality because p > 0.05. This study proves that testing the quality of SR with a coercive, mimetic, and normative isomorphism theory approach can determine the quality of SR.
The power of sharing the case of Sederhana (SA) restaurants in Indonesia Muhammad Akhyar Adnan
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
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.vol27.iss1.art2

Abstract

This paper aims to investigate and describe how the practice of sharing system is applied in one of Indonesia’s well-known and largest indigenous restaurant chains. The research applies a case study method. It is focused only on a single company with around two hundred branches nationwide. The data were mainly collected by deep interviews and observations. All data are analysed qualitatively. An interactive model as suggested by Miles and Huberman (1994) is adopted. The study found that this company has a very distinctive method not only for its financial matters, but also the operations in general. The operations seem to apply the mixed musharaka and mudharaba principles; although the Islamic term is hardly used, the values applied are Islamic in nature. The business model can offer widely that there is another model of business which promises the power of sharing among the participants.
The impact of profitability, leverage, managerial ownership, and dividend payout ratio on income smoothing Suwaldiman Suwaldiman; Rifda Nafiesah Lubis
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
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.vol27.iss1.art7

Abstract

This paper examined the impact of profitability, leverage, management ownership, and dividend payout ratio on income smoothing of companies listed in IDX in the range of 2015-2020 based on Eckel Index. The lower the Eckel Index the higher the intensity of income smoothing and vice versa. The hypothesis proposed were tested by a multiple regression analysis. This research concluded that return on asset, debt to capital ratio, and dividend payout ratio have significant and positive impacts on the Eckel Index. It is interpreted that the higher these variables, the lower the intensity of income smoothing. However, this research revealed that management ownership has a negative and significant impact on the Eckel Index, thus proving that managers ownership will drive them to conduct the income smoothing.
Does accountant CFO matter to auditor? Gabriella Handoyo; Yani Permatasari; Nadia Anridho; Khairul Anuar Kamarudin; Agnes Aurora Ngelo
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
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.vol27.iss1.art9

Abstract

Chief Financial Officer (CFO) is a chief executive whose responsibilities are related to accounting and audit work. However, there is a downward trend in hiring CFOs with an accounting background. Therefore, we aim to study the relationship between accountant CFO and audit outcomes. This paper use samples of non-financial firms listed on the Indonesia Exchange Stock (IDX) from 2010 to 2018 and using OLS with a cluster by the firm in Stata 17.0 to analyze the relationship between accountant CFO and audit outcomes. We document that accountant CFOs tend to appoint Big4 accounting firms because they demand a higher audit quality. Furthermore, the results suggest that accountant CFOs are more likely to have a higher audit fee, a higher audit quality, and a shorter audit report lag. This finding shows that the accountant CFO can be related to the audit outcomes and this shows how auditors value the accountant CFOs. We expect this paper contributes to enrich the literature on accountant CFO and helps firms in hiring their CFO.

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