Jurnal Akuntansi & Auditing Indonesia
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.
Articles
397 Documents
<![CDATA[The effect of environmental, social disclosure, and financial performance on firm value ]]>
<![CDATA[Muslichah Muslichah]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss1.art3
<![CDATA[This research analyzes the effect of environmental and social disclosure (ESD) on firm value (FV) with financial performance (FP) as an intervening variable. Objects of this research are companies involved in Indonesia Sustainability Reporting Award (ISRA). The samples are companies that participated in the ISRA during the period starting from 2013 to 2016. The sample of this research is 15 companies if the period used four years, then the final number of observations used for further analysis is 60. The result of this study shows four essential findings. First, the direct effect of ESD on FV is not significant, the impact of ESD on FP is positive and significant, the effect of FP on FV is positive and significant, FP mediates the impact of social and economic performance on FV. This finding confirms the application of legitimacy and stakeholder theory in developing countries where stakeholders have no power to pressure corporate management into social and environmental activities. The results also benefit managers and standards setters. For managers, this finding emphasizes that ESD is a crucial factor in legitimizing the company's products in the eyes of stakeholders. For standard makers, the results are useful for them to develop social and environmental reporting guidelines.]]>
<![CDATA[Accrual earning management and future performance: Evidence from family firm in Indonesia ]]>
<![CDATA[Edy Suprianto]]>;
<![CDATA[Doddy Setiawan]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss1.art4
<![CDATA[The purpose reasearch is to examine the effect of earnings management on future performance. We also will assess whether auditor have important role in family firms. The population is all companies listed on the Indonesian stock exchanges from 2012 to 2014 (financial industry was excluded). The total sample used in this study as many as 918 firm-years or observations. Model by Kaznik (1999) model was used as an earning management proxy because it better than the other models. We suggest that the average value of the firms family future performance (CFOt+1 and NIt+1) is greater than non-family firms. We also show that accrual earnings management in Indonesia is more efficiency than opportunistic. Accrual earning management which conducted by Family Firms is more efficient than Non-Family Firms. Finally, auditor in family firms will increase future performance. ]]>
<![CDATA[The implementation of probity audit to prevent fraud in public procurement of goods and services for government agencies ]]>
<![CDATA[Johan Arifin]]>;
<![CDATA[Toni Hartadi]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss1.art2
<![CDATA[The procurement activities to obtain goods and services for government agencies in Indonesia are susceptible to becoming a medium of various types of fraud. Probity audit is a novel approach in which real-time audit is implemented in the process of goods and services procurement to overcome ongoing fraud issues. This study aimed to evaluate the implementation of probity audit with reference to applicable regulations. This research was a descriptive qualitative study analyzed using the document analysis method. The object of the study was the Inspectorate of the National Public Procurement Agency (LKPP) as the Government Internal Supervisory Apparatus of LKPP. The study results showed that, first, the suitability of facilities and infrastructure to implement probity audit was fairly good; second, the implementation of probity audit was satisfactory and in accordance with the guidelines for probity audit; third, the issue during the implementation of probity audit included the absence of policy and Standard Operating Procedure (SOP) for the implementation of probity audit in LKPP. This research was also expected to become one of the relevant sources for future researchers and assist the government in implementing the probity audit policy in Indonesia.]]>
<![CDATA[The implementation of probity audit to prevent fraud in public procurement of goods and services for government agencies ]]>
<![CDATA[Hartadi, Toni]]>;
<![CDATA[Arifin, Johan]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss1.art2
<![CDATA[The procurement activities to obtain goods and services for government agencies in Indonesia are susceptible to becoming a medium of various types of fraud. Probity audit is a novel approach in which real-time audit is implemented in the process of goods and services procurement to overcome ongoing fraud issues. This study aimed to evaluate the implementation of probity audit with reference to applicable regulations. This research was a descriptive qualitative study analyzed using the document analysis method. The object of the study was the Inspectorate of the National Public Procurement Agency (LKPP) as the Government Internal Supervisory Apparatus of LKPP. The study results showed that, first, the suitability of facilities and infrastructure to implement probity audit was fairly good; second, the implementation of probity audit was satisfactory and in accordance with the guidelines for probity audit; third, the issue during the implementation of probity audit included the absence of policy and Standard Operating Procedure (SOP) for the implementation of probity audit in LKPP. This research was also expected to become one of the relevant sources for future researchers and assist the government in implementing the probity audit policy in Indonesia.]]>
<![CDATA[Trust in leadership and incentives: Experimental study of whistleblowing intention ]]>
<![CDATA[Ema Yulianing Tyas]]>;
<![CDATA[Intiyas Utami]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss1.art5
<![CDATA[Whistleblowing is a disclosure act made by members of organization related to illegal practices of the organization. Trust in leadership and incentive is related to whistleblowing intention and has become a consideration for a whistleblower in conducting his/her whistleblowing actions. When an employee knows the existence of fraud, he can report the fraud to the leaders of his company when he believes that the leaders of his company can eradicate that fraud. This study was accounting undergraduate students as subjects. This study was aimed to examine the potential of employees’ whistleblowing intentions in the existence of trust toward their leaders and in the existence of incentives. This study used an experimental design of 2x2 between subjects. The treatments were given in the form of trust in leadership (high and low level of leadership) and incentives (existence of incentives and no incentives). ]]>
<![CDATA[Related Party Transactions and Earnings Management ]]>
<![CDATA[Linvani Kuan]]>;
<![CDATA[Greg Tower]]>;
<![CDATA[Rusmin Rusmin]]>;
<![CDATA[J-L.W. Mitchell Van der Zahn]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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<![CDATA[This study examines the association between related party transactions and earnings man-agement, based on a sample of 50 Indonesian publicly listed companies for the periods ending 2004 and 2005. The hypothesis developed in this study draw on past literature and the tenets of agency theory which suggest that the existence of related party transactions represent potential conflict of interest which may results in earnings management and appropriation by controlling shareholder to minority shareholders. The empirical findings of the study suggest that there is no statistically significant evidence of the association between related party transactions and earnings manage-ment attributes. Additional sensitivity analysis conducted with alternative measures of earnings management and related party transactions confirm the initial regression results. The results of this study suggest that the mere presence of related party transactions in Indonesian companies does not necessarily indicate that management engage in greater earnings management. This study pro-vides a valuable starting point for similar research in other developing countries.Keywords: Earnings management; Related party transactions; Indonesia]]>
<![CDATA[Earnings Management, Value Relevance Of Earnings and Book Value of Equity ]]>
<![CDATA[Imam Subekti]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management. In contrast, the present study applies integrated earnings management proxies i.e. real and accruals earnings manage-ment. Real earnings management proxies are measured by abnormal cash flow of operation, ab-normal production cost, and abnormal discretionary expenses. On the contrary, accruals earn-ings management proxies are measured by short and long term discretionary accruals matched performance.The objective of the present study is to investigate the effect of the earnings management proxies integrated by factor analysis on value relevance of earnings and book value of equity. Re-sults of the present study show earnings and book value of equity are relevant in measuring firm market value, and integrated earnings management decrease the value relevance of earnings and book value of equity. Keyword: integrated earnings management, value relevance of earnings and book value of equity]]>
<![CDATA[PENGARUH RELIGIOSITAS, RELATIVISME DAN IDEALISME TERHADAP PENALARAN MORAL DAN PERILAKU MANAJEMEN LABA ]]>
<![CDATA[Ietje Nazaruddin]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 1 (2012) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Tujuan penelitian ini adalah menguji pengaruh tingkat religiositas dan filosofi moral personal terhadap penalaran moral. Penelitian ini juga menguji pengaruh filosofi moral personal dan penalaran moral terhadap penilaian etis individu atas perilaku manajemen laba. Teori perkembangan moral kognitif digunakan untuk menjelaskan perilaku manajemen laba. Responden penelitian adalah mahasiswa eksekutif program pascasarjana (manajemen dan akuntansi) dan program profesi akuntansi yang telah dan atau sedang menjabat. Pengumpulan data dengan menggunakan metode survei berhasil memperoleh data sebanyak 278 dari 1500 kuesioner yang disebarkan, dan yang digunakan dalam analisis data sebanyak 261. Pengujian validitas dan reliabilitas dilakukan, sebelum menguji hubungan antar variabel dengan menggunakan model persamaan struktural. Hasil penelitian menunjukkan bahwa tingkat religiositas mempengaruhi idealisme dan penalaran moral. Penalaran moral, idealisme dan relativisme berpengaruh pada penilaian etis individu atas perilaku manajemen laba. Namun demikian, tidak ditemukan bukti adanya pengaruh religiositas terhadap relativisme individu.Kata kunci: religiositas, penalaran moral, filosofi moral personal, relativisme, idealisme, manajemen laba, etika, perkembangan moral kognitif, model persamaan struktural]]>
<![CDATA[Relevansi Nilai Informasi Arus Kas dengan Rasio Laba Harga dan Perubahan Laba Harga Sebagai Variabel Moderasi: Hubungan Nonlinier ]]>
<![CDATA[Astuti Sri Sumarni]]>;
<![CDATA[Rahmawati Rahmawati]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 1 (2007) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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<![CDATA[The objective of this study is to examine the moderating impact of earnings price ratio and change in earnings price ratio on the information content of cashflows. This study used cashflows information from 41 samples of manufacture firms listed in Jakarta Stock Exchange during 1999 until 2002.Hypothesis state that there are relationship between cashflows and stock return if they are moderated with earnings price ratio and also change in earnings price ratio, are examined by Nonlinear Least Square Regression that significant at 5%. Assumption classic tests are done, there are normality test with Jarque-Bera (JB) test of normality, linearity test with scatterplot, heterosce¬dasticity test with White Heteroscedasticity test, and autocorrelation test with Durbin-Watson test.The results of assumption classic shows that samples are not normal distributed and nonlinear, the results also shows that there are some problems heteroscedasticity but can be repaired with white heteroscedasticity consistent variance and standard error. The result of hypothesis examination shows that if they are moderated with earnings price ratio and also change in earnings price ratio, cashflows have information content in nonlinear model. Cashflows data that moderated with earnings price ratio have information relevant before, at the publication date and after publication date of financial statement, but cashflows data that moderated with change in earnings have information relevant before and at the publication date of financial statement.Keyword: cashflows, earnings price ratio, change in earnings price ratio, stock return]]>
<![CDATA[PENGARUH SIKAP, NORMA SUBYEKTIF, DAN KONTROL PERILAKU PADA PENGUNGKAPAN TANGGUNG JAWAB SOSIAL ]]>
<![CDATA[Nurofik Nurofik]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 1 (2013) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol17.iss1.art4
<![CDATA[Paper ini meneliti keputusan untuk mengungkapkan tanggung jawab sosial perusahaan (TSP) pada tingkat pengambil keputusan individual dengan mengaplikasikan teori perilaku rencanaan. 138 perusaan yang terdaftar di Bursa Efek Indonesia (BEI) diteliti laporan tahunannya untuk periode tahun keuangan 2007 dan 2008. Kuesioner dikirimkan juga ke perusahaan-perusahaan tersebut. Hasil penelitian ini mengindikasikan bahwa pengungkapan TSP dipengaruhi oleh niat untuk mengungkapkan TSP dan kontrol perilaku persepsian terhadap pengungkapan TSP. Niat untuk mengungkapan TSP dipengaruhi secara signifikan oleh sikap terhadap pengungkapan TSP, norma subyektif pengungkapan TSP, dan kontrol perilaku persepsian terhadap pengungkapan TSP.Kata kunci: pengungkapan tanggung jawab sosial perusahaan, niat perilaku, sikap terhadap perilaku, norma subyektif, kontrol perilaku persepsian.]]>
