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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 28, No 2 (2024)" : 10 Documents clear
Determinants of audit quality during the Covid-19 pandemic Puspaningsih, Abriyani; Larasati, Irena Safira
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
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.vol28.iss2.art3

Abstract

This study aims to determine the effect of audit risk, time budget pressure, auditor motivation, audit complexity, and professional skepticism on audit quality during the COVID-19 pandemic. The study population was public accountants who worked at public accounting firms and had performed auditing. A purposive sampling technique was used to select a sample of 55 participants. Data were collected using a questionnaire that had been tested for validity and reliability. Multiple regression was used to analyze the data. The results of this study indicated that audit risk, time budget pressure, and audit complexity had negative effects on audit quality. Meanwhile, auditor motivation and professional skepticism were shown to have positive effects on audit quality. The findings of this research suggest that audit risk, time budget pressure, and audit complexity should be minimized to maximize audit quality. Meanwhile, auditor motivation and professional skepticism should be maximized to achieve audit quality.
Corporate governance structure, firm characteristics and voluntary disclosure: The case of Indonesian sharia compliant companies Nugraheni, Peni; Muhammad Eko, Rahardianto; Aziz, Nor Izzati Mohd
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
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.vol28.iss2.art2

Abstract

The study aims to examine the influence of corporate governance structure that includes ownership structure, board of directors’ size, board of commissioner’s size, and audit firm type to the Islamic voluntary disclosure (IVD) in the Indonesian sharia-compliant companies listed on Jakarta Islamic Index 70 (JII70). Voluntary disclosure in this study is measured using the Islamic disclosure index. This study analyses the data using multiple regression. The results show that the board of directors’ size significantly positively affects Islamic voluntary disclosure, while the ownership structure, type of audit firm and board of commissioners' size do not significantly affect the extent of Islamic voluntary disclosure. These results imply that voluntary disclosure is very dependent on the will of internal parties. The board of directors can encourage wider disclosure, especially in sharia aspects, thereby further emphasizing its status as a sharia compliance company.
Intellectual capital disclosure in public university and the determinants Mawa, Afifah; Doddy Setiawan
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
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.vol28.iss2.art1

Abstract

The factors influencing Intellectual Capital Disclosure (ICD) are presented on the official websites of public universities in Indonesia. This study sought to examine ICD across 48 universities classified as PTN-BH and PTN-BLU, employing multiple linear regression analysis. The findings revealed that university internationalization, location, and complexity positively and significantly impacted ICD, whereas the presence of female rectors had no discernible effect. Furthermore, a T-test analysis indicated a significant disparity in ICD between public universities situated in Java and those outside Java. Concerning the limitation of the research, the sample used could be developed by adding other types of universities. In this context, the results described the condition of universities and future research could analyze ICD through other mass media since the analysis is not limited to the official website.
Are masculine-faced CEOs linked to higher stock price risks? Evidence from Indonesia Soeprajitno, Raden Roro Widya Ningtyas; Rahayu Putri Agustina; Izzul Islam Noor Mustain; Indra Wijaya Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
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.vol28.iss2.art5

Abstract

This study examines whether masculine-faced CEOs are associated with a higher stock price crash risk. Using the purposive sampling method, we collected 2,969 samples from companies listed on the Indonesia Stock Exchange from 2010 to 2019. We use the least square regression test with the robust Coarsened Exact Matching (CEM) approach to overcome sensitivity to behavioral bias. We found that CEOs with masculine faces are at higher risk of causing falling stock prices and are proven to be robust. Furthermore, only male CEOs with masculine faces were associated with falling stock prices; not female CEOs. Our findings are the first in Indonesia, complementing the development of the literature on individual characteristics by identifying CEOs with masculine faces as personality and characteristic shapers of falling stock prices. Although this study is limited to measuring facial features, which are part of an individual’s gene characteristics, it also provides stakeholders with insights into the importance of considering facial structure when evaluating CEO decision-making.
The moderating role of autonomy in the relationship between advisory services, risk management, and integrity system: Indonesia evidence Sihombing, Ranto Partomuan; Murniati, Monica Palupi
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
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.vol28.iss2.art4

Abstract

Since 2014, Indonesia has implemented the Integrity System (IS) policy across ministry and government institution work units to address the ongoing challenge of corruption. Inspectorate auditors play a pivotal role in ensuring the successful implementation of the IS, providing both advisory services and risk management support within these units. This study aims to investigate the moderating role of autonomy in the relationship between advisory services, risk management, and the integrity system. A survey of 103 inspectorate auditors from various ministries and government institutions in Indonesia was conducted to explore these dynamics. Drawing on role theory, our findings reveal two key insights: (1) advisory services and risk management significantly enhance the implementation of the IS, and (2) autonomy strengthens the positive relationship between risk management and the IS. This research addresses the underexplored debate on the primary roles of internal auditors, offering novel insights within the Indonesian context.
Disclosure of expectation gaps: Determinants and influence on the level of public trust in privilege funds Mufidta, Fenny; Urumsah, Dekar
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
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.vol28.iss2.art8

Abstract

The public expectation gap is an issue that is often discussed in the management of privilege funds. The public expectation that privilege funds can be used to finance various sectors is one of the gaps in expectations. Trust is key in synergizing or connecting the state, government and society. However, the discrepancy between public expectations and the existing conditions for managing the privilege fund is one of the causes of the expectation gap. This prompted this study to analyze the factors of the expectation gap that affect the level of public trust in the management of privilege funds. This research uses a quantitative approach with descriptive content analysis. The object of research is people who live in the Special Region of Yogyakarta. Data sources came from respondents through offline and online questionnaires. The analytical tool relies on SmartPLS 4.0, this refers to the number of samples used is not large but the model built is complex. The findings show that the public expectation gap affects the decline in the level of public trust. This research is expected to help identify problems that arise due to a mismatch between expectations and reality. So that it can restore public confidence that tends to feel disappointed and grow suspicion in the implementation of privilege fund activities. With the improvement or adjustment of policies that are more in line with public expectations, the public will feel more valued and recognized. This can increase public participation in planning, monitoring and program implementation. So that it will not lead to a crisis of legitimacy for the concept of privilege itself.
The influence disclosure enterprise risk management and intellectual capital to firm value through disclosure of sustainability report as variables intervening Putri, Agnes Karunia Samesta; Karsam, Karsam; Solihin, Solihin; Kusumawardhani, Devi
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
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.vol28.iss2.art10

Abstract

The purpose of this study is to examine the effect of enterprise risk management disclosure and intellectual capital on firm value through sustainability report disclosure as an intervening variable. This research method is quantitative, with a sample size 16 companies listed on the Indonesia Stock Exchange in the LQ 45 index during the period 2019-2023. The data processing used in this study involves Smart PLS data analysis software. The results of direct tests show that enterprise risk management disclosure affect firm value, intellectual capital has no effect on firm value, and sustainability report disclosure affect firm value. Additionally, enterprise risk management disclosure affect sustainability report disclosure, while intellectual capital has no effect on sustainability report disclosure. The results of indirect tests indicate that enterprise risk management and intellectual capital disclosure affect sustainability report disclosure, but they do not affect firm value through sustainability report disclosure, meaning that the company's sustainability report disclosure is not an intervening variable for companies listed on the Indonesia Stock Exchange in the LQ45 index.
Does corporate governance and political connections influence the potential for financial statement fraud? Cahyani, Ari Singgar; Arifin, Johan
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
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.vol28.iss2.art9

Abstract

The aim of this research is to analyze the influence of corporate governance and political connections on the potential for financial statement fraud in extractive industry companies listed on the IDX for the 2018-2023 period. The sampling was performed using the purposive sampling method. A logistic regression analysis was performed. The results of this research indicate that corporate governance proxied by the frequency of audit committee meetings, managerial ownership, and related party transactions has a positive effect on the potential for financial statement fraud, while the size of the board of directors has no effect. Political connections proxied by government ownership and politically connected boards negatively affect the potential for financial statement fraud. The addition of control variables, namely firm growth, has a positive effect on the potential for financial statement fraud, whereas firm size has no effect.
The influence of carbon emission disclosure on financial performance: Do firm characteristics matter? Lina, Lina; Adelia, Firdha
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
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.vol28.iss2.art7

Abstract

This study aims to provide empirical evidence on the effect of carbon emission disclosure on financial performance by considering the moderating role of firm characteristics, such as firm size, firm age, and sales growth. This quantitative study is based on the positivism paradigm that applies the purposive sampling method in determining its sample. Hypothesis testing uses multiple regression and moderated regression analysis. This study successfully proves that carbon emission disclosure has a positive effect on accounting-based performance measures. This positive effect can only be strengthened by one of the firm characteristics tested in this study, sales growth. Meanwhile, this study has not succeeded in proving the positive effect of carbon emission disclosure on market-based performance measures. This study contributes to the development of literature, especially carbon emission disclosure research, by proving signaling theory and legitimacy theory. This study has practical implications, especially for Indonesia and China, related to the issue of carbon emission disclosure. This study offers novelty in carbon emission disclosure research by introducing new moderators, firm characteristics and focusing on energy sector companies in Indonesia and China.
Unveiling drivers and inhibitors in cashless readiness adoption: Evidence from Batam, Indonesia Ikhlash, Muhammad; Irsutami, Irsutami; Afifah, Thalia
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
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.vol28.iss2.art6

Abstract

Cashless readiness reflects a society's preparedness to adopt digital payments over cash transactions. This study investigates key factors influencing cashless adoption in Batam, Indonesia, using the Technology Readiness Index 2.0 and the Technology Acceptance Model. A quantitative survey was conducted with 400 valid responses. Statistical analysis reveals that ease of use did not significantly impact readiness. However, usefulness, optimism, innovativeness, and lack of awareness significantly affected readiness. Additionally, readiness strongly influenced adoption. These findings suggest that addressing awareness barriers while promoting innovation and optimism can enhance cashless adoption. Policymakers should prioritize financial education programs, and service providers should improve accessibility and user experience to encourage digital payment use.

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