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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 7 Documents
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Search results for , issue "Vol. 20 No. 2 (2016)" : 7 Documents clear
Strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatori Rina Silvia; Intiyas Utami; Usil Sis Sucahyo
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
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.vol20.iss2.art1

Abstract

This study aims to prove the existence of a common measure bias in the evaluation of Balanced Scorecard and test strategies explanatory feedback as mitigation common measure bias. Efforts mitigation impact of the proposed common measure bias in this study is to provide knowledge to the method of explanatory feedback. This research uses experimental design factorial 2x2x2 between-within subjects with 56 participants S1 Accounting students are already taking courses in management accounting. The first hypothesis testing in this research using the independent t-test, comparing the performance measurement group before getting explanatory feedback. The second hypothesis testing using a paired t-test to see performance measurement division before and after getting explanatory feedback. Results of laboratory experiments show that there is a common measure bias in the manager before receiving explanatory feedback. Explanatory feedback method is supported as a strategy mitigation common measure bias in the evaluation of BSC.
Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance: studi empiris pada perusahaan tambang dan CPO Amila Dyan Maraya; Reni Yendrawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
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.vol20.iss2.art7

Abstract

This research is based on the rise of tax avoidance phenomenon in Indonesia. The purpose of this study is to analyze the effect of corporate governance and corporate social responsibility disclosure on tax avoidance. Tax avoidance are dependent variable on this research. Tax avoidance is measured by book tax gap (BTG). Independent commissioners, audit quality, institutional ownership, managerial ownership, and corporate social responsibility disclosure are independent variables on this research. The sample of this research was 13 mining companies and Crude Palm Oil (CPO) companies that listed in Indonesia Stock Exchange for the years 2010- 2014. This research used purposive sampling criteria and double linear regression analysis test. The result showed that audit quality and institutional ownership have significant negatively effect. Meanwhile, corporate social responsibility disclosure have significant positevely effect on tax avoidance. The research contributes that corporate social responsibility disclosure need to be considered as an indicator in exposing the practice of tax avoidance especially on mining and CPO companies in Indonesia. Penelitian ini dilatarbelakangi oleh maraknya fenomena penghindaran pajak di Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh tata kelola perusahaan dan pengungkapan tanggungjawab sosial perusahaan terhadap penghindaran pajak. Penghindaran pajak merupakan variabel dependen dalam penelitian ini. Penghindaran pajak diukur dengan book tax gap (BTG). Proporsi komisaris independen, kualitas audit, kepemilikan institusional, kepemilikan manajerial, dan pengungkapan tanggungjawab sosial adalah variabel independen pada penelitian ini. Sampel penelitian ini adalah 13 perusahaan tambang dan perusahaan kelapa sawit yang terdaftar di Bursa Efek Indonesia pada tahun 2010–2014. Sampel dipilih dengan menggunakan metode purposive sampling. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kualitas audit dan kepemilikan institusional berpengaruh negatif signifikan. Sementara itu, pengungkapan tanggungjawab sosial berpengaruh positif signifikan terhadap penghindaran pajak. Penelitian ini berkontribusi bahwa pengungkapan tanggungjawab sosial perlu dipertimbangkan sebagai salah satu indikator dalam mengungkap praktek penghindaran pajak khususnya pada perusahaan tambang dan kelapa sawit di Indonesia.
Apakah pengungkapan sosial memediasi hubungan antara variabel kontekstual dan kinerja keuangan? Bukti empiris pada Bank Syariah Ratna Yudhiyati; Mahfud Solihin
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
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.vol20.iss2.art2

Abstract

Penelitian ini bertujuan menguji variabel kontekstual apa saja yang mempengaruhi tingkat pengungkapan sosial bank syariah. Setelah itu, penelitian ini juga menganalisis apakah tingkat pengungkapan sosial memediasi hubungan antara faktor kontekstual dengan kinerja keuangan bank syariah. Sampel penelitian ini adalah 34 bank syariah dari berbagai negara selama 2010-2012, sehingga penelitian ini menggunakan model data panel. Penelitian ini menemukan bahwa variabel kontekstual yang signifikan mempengaruhi pengungkapan sosial adalah hak berpolitik dan kebebasan pribadi suatu negara, populasi muslim, kualitas Islamic governance, kondisi ekonomi negara, dan ukuran bank syariah. Penelitian ini tidak menemukan hubungan signifikan antara tingkat pengungkapan bank syariah dengan kinerja. Dengan demikian, penelitian ini menemukan bahwa tingkat pengungkapan bank syariah tidak memediasi hubungan antara variabel kontekstual dengan kinerja.
Perusahaan syariah dan pengungkapan corporate social responsibility: Analisis pengaruh faktor internal dan karakteristik perusahaan Peni Nugraheni; Deasy Permatasari
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
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.vol20.iss2.art6

Abstract

The development of the shariah compliant companies provides an alternative option for stakeholders to invest in accordance with shariah principles. Disclosure of Islamic social reporting (ISR) is an important point for shariah company to demonstrate its performance to stakeholders and also the extent to which companies carry out activities in accordance with shariah. This study examines the factors that affect the disclosure of ISR on companies listed in the List of Islamic Securities (DES) in 2014. The variables are leverage, liquidity, supporting bank, women in board of commissioners and the educational background of the board of commissioners (BOC). This research is conducted using ISR index developed by Hanifa and Hudaib (2007), which consist of four dimensions and 59 items. Statistical tests find empirical evidence that liquidity and educational background of BOC have positive effect on ISR disclosure, leverage and women in BOC has negative effect while supporting banks have no effect on the disclosure of ISR.
Internal controls in fraud prevention effort: A case study Rizki Hamdani; Ahmad Riski Albar
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
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.vol20.iss2.art5

Abstract

This study is aimed at investigating how far the internal controls are able to prevent fraud in financing administration at an Islamic Bank in Medan, Indonesia. The method applied in this study was a case study method. The operational definition used in this study was COSO framework. The data were collected through observations and semi-structured interviews. The results of the study show that some weaknesses of the internal controls have been identified as one of the factors of fraud. Poor internal controls lead to fraud. The management of the bank still employs one official to the same officials to conduct various financing activities. It leads to fraud because the activities are lack of supervisions. This study is focused on one company, so the findings may not be generalized to other companies. It is because of the different types of business, working environment, and practices. It is expected that the future study is able to enlarge the number of samples or companies.Penelitian ini bertujuan untuk mengetahui sejauh mana pengendalian internal yang dimiliki mampu mencegah fraud yang terjadi dalam penyediaan kegiatan pembiayaan pada bank pembiayaan syariah di Medan, Indonesia. Metode penelitian yang digunakan adalah metode studi kasus, definisi operasional dalam penelitian ini adalah kerangka kerja COSO. Teknik pengumpulan data menggunakan teknik observasi dan wawancara di bank pembiayaan syariah di Medan, Indonesia. Hasil penelitian menunjukkan bahwa beberapa kelemahan pengendalian internal telah diidentifikasi dapat mengakibatkan terjadinya kegiatan fraud. Pengendalian internal yang buruk memberikan peluang terjadinya fraud. Manajemen bank masih memberdayakan beberapa fungsi terkait yang menjalankan kegiatan pembiayaan dimana masih ada pekerjaan yang dilakukan oleh satu pejabat wewenang yang mengurusi berbagai kegiatan pembiayaan, sehingga kegiatan dari pembiayaan tersebut tidak dapat berjalan secara maksimal dan rentan terhadap aktivitas fraud. Keterbatasan penelitian ini hanya berfokus pada satu perusahaan saja, temuan tersebut mungkin tidak digeneralisasikan ke perusahaan lain, karena sifat bisnis, lingkungan kerja, dan praktiknya berbeda. Penelitian di masa yang akan datang diharapkan dapat memperbesar jumlah sampel atau perusahaan.
Mengukur transparansi pengelolaan keuangan daerah di Indonesia: berbasis website Irwan Taufiq Ritonga; Syamsul Syahrir
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
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.vol20.iss2.art4

Abstract

This study aims to measure the transparency of local financial management in Indonesia by focusing on three main stages (aspects) of local financial management, namely the aspects of planning, implementation, and reporting and accountability of the budget. In addition, this study also aimed to cover up the limitations of previous studies that measure the transparency of local financial management. This research was conducted in 34 provincial governments in Indonesia. The data used is the local financial management of the fiscal year 2016. Observations and data collection commenced on November 1 to 31, 2016 for the first period and the second period began in 1-10 January 2017. The second period carried out to check the availability of the data on the provincial government's official website. Based on observations, it was found that the average level of local transparency management is still very small (low), which is equal to 16.84%. The highest-ranking provincial government is a Provincial Government of Central Java with an index of 50% and the lowest is the Provincial Government of Southeast Sulawesi, Provincial Government of West Sulawesi, Provincial Government of North Maluku, and Provincial Government of West Papua with the index transparency of local financial management respectively of 3.45%.
Pengaruh asimetri informasi dan analyst coverage terhadap konservatisme akuntansi Atik Isniawati; Rahmawati Rahmawati; Agus Budiatmanto
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
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.vol20.iss2.art3

Abstract

Tujuan penelitian ini untuk menguji pengaruh asimetri informasi dan analyst coverage terhadap konservatisma akuntansi. Pendekatan net assets measures digunakan untuk mengukur konservatisma akuntansi. Sementara, asimetri informasi dan analyst coverage diukur menggunakan bid-ask spread dan analyst following. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Data dikumpulkan menggunakan metode purposive random sampling dan terpilih 124 perusahaan. Hasil penelitian menemukan bukti bahwa terdapat pengaruh positif antara asimetri informasi dan analyst coverage terhadap tingkat konservatisma akuntansi. Hal ini menunjukkan bahwa semakin besar asimetri informasi antara insider dan outsider investor dan semakin banyak analis yang melakukan analisis terhadap perusahaan maka penerapan tingkat konservatisma dalam laporan keuangan semakin tinggi pula.Penelitian ini diharapkan mampu memberikan masukan bagi regulator dan badan penyusun  standar mengenai peran penting konservatisma akuntansi sehingga tidak ada upaya untuk menghilangkannya dalam praktek akuntansi. Selain itu, hasil penelitian ini diharapkan mampu memberikan informasi mengenai peran analis sebagai pihak yang mendorong penyajian laporan keuangan yang akurat sehingga mampu mengurangi asimetri informasi dan meminimalkan perilaku oportunistik manajer.

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