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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.
Arjuna Subject : -
Articles 397 Documents
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Insolvency and financial health prediction model for the listed companies on the Indonesia Stock Exchange Khaira Amalia Fachrudin
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 1 (2021)
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.vol25.iss1.art3

Abstract

An insolvency and financial health prediction model is an important warning to decision-makers. This study aims to design a model that provides numbers and ranges for prediction of company insolvency and financial health. The study population is all the listed companies on the Indonesia Stock Exchange, while the sample consists of 216 companies that had negative equity from 2010 to 2019 and 216 companies with positive equity. The independent variables include the solvency and profitability ratios in one and two years before the insolvency. Logistic regression was used as an analysis tool. The results are 24 prediction models. The comprehensive one revealing the solvency ratio in the previous one year and the profitability ratio in the previous one and two years can predict the probability of insolvency and financial health.
Mandatory audit firm rotation: A student perspective An assessment of the perceived impact on auditor independence Msizi Gwala; Bomi Cyril Nomlala
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 1 (2021)
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.vol25.iss1.art1

Abstract

Mandatory Audit Firm Rotation (MAFR), set to be implemented in South African from 1 April 2023, is poised by its propellers the world over as an essential reform in the efforts to improve auditor independence. Available literature suggests that there is no consensus regarding the impact of the implementation of MAFR. The divergent views on MAFR were demonstrated in recent time, with the European Union (EU) choosing to adopt it, while regulators in the United States decided to reject it. This paper examines the perspective of university auditing students on MAFR by examining the perceived impact it could have on auditor independence. The study finds that the majority (from 413 participants) of students surveyed are of the view that MAFR would yield positive outcomes on independence. The majority, however, agree on the MAFR Independence Benefit but warn about the possible negative consequences. MAFR will strengthen the independence of auditors.
An analysis on fraud tendency of village government officials Herlina Rahmawati Dewi; Mahmudi Mahmudi; Rafiq Maulana
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 1 (2021)
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.vol25.iss1.art4

Abstract

This research aims to analyze the influence of information asymmetry, religiosity, organizational culture, and regulatory enforcement toward fraud tendency of village government officials. This study employed a survey approach as the method to obtain data. Regression analysis was used to test the proposed hypotheses. From seventy-one respondents working as village government administrators in thirty-five villages in Magetan Regency, East Java Province, this study has found that information asymmetry, religiosity, organizational culture, and regulatory enforcement significantly affect the village government officials’ tendency to commit fraud.
Digital natives and mobile payment: Do individual affective responses influence technology adoption and recommendation intention? Sigit Pamungkas; Triana Linggasari
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 1 (2021)
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.vol25.iss1.art9

Abstract

Technology advancement has transformed the recent trend of payment method from a traditional cash system to the use of electronic device connected to wireless network, known as mobile payment system. This study reviews the research model conducted by Verkijika (2020) which aimed to measure the effect of individual affective responses on the acceptance of mobile payment system by combining two theories: Social Cognitive Theory and Regret Theory. In particular, this research was conducted to observe the effects of affective responses on the behavior of digital native users. The structural model was applied to test the hypotheses using the SmartPLS 3.0 application. The data obtained through questionnaires collected from 301 respondents in Indonesia. The results of this study presented a variety of findings that were different from the comparative study. The findings indicate that there is no single affective factor that dominates the influence (of what?) on the users’ intentions to adopt and to recommend the use of mobile payment technology.
Analysis of PSM after implementation of CbCR policy in Indonesia Adang Hendrawan; Ifti Khori Royhan; Arfah Habib Saragih; Milla Sepliana Setyowati
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art7

Abstract

The Country-by-Country Reporting (CbCR) policy requires that multinational enterprises report financial information of all of their business group members globally. The presence of the information within such policy framework should be reviewed as to whether it will be useful for the Profit Split Method (PSM) implementation. This research used a qualitative approach with data collection techniques including indepth interview. The results indicate that in the future, the PSM will grow in urgency with the development of multinational enterprises and the Anti-BEPS (Base Erosion and Profit Shifting) project. However, the PSM implementation in Indonesia at the present time is still rare due to particular difficulties encountered by both taxpayers and tax authorities. CbCR data alone is not sufficient to be used as a basis for the PSM implementation. Nevertheless, CbCR can still be used by taxpayers as a basis for the PSM implementation in collaboration with other data and information.
Determinants of financial statements integrity Reni Yendrawati; Mohammad Farid Hidayat
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art2

Abstract

This research aims to find out the influence of corporate governance measured by institutional ownership, managerial ownership, audit committee, and independent commissioner, as well as the influence of accounting firm specialization and audit tenure on the integrity of financial statements. The population of this research was the service companies in the infrastructure, utilities, and transportation sectors listed at IDX during the period 2015-2018. The sampling was done using purposive sampling method which collected 21 companies. The data analysis method used was multiple linear regression. The research findings reveal that institutional ownership, managerial ownership, independent commissioner, and accounting firm specialization have positive influences on the integrity of financial statements, while audit committee and audit tenure do not have significant influences on the integrity of financial statements.
The Influence of the BOD`s characteristics toward corporate social responsibility: Study non financial and financial firms in Indonesia Muhammad Taufik
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art9

Abstract

This paper addresses the relationship between independent directors, gender diversity, board of directors (BOD) size, BOD meeting, BOD tenure, BOD turnover, and BOD remuneration to corporate social responsibility (CSR). This research is an empirical analysis using resource dependence theory, which underlies BOD as a capital provider for companies to respond to community engagement. The research sample is a company listed on the Indonesia Stock Exchange for the 2016-2019 period which consists of 232 companies and 927 observations. It is revealed that independent directors and BOD size have a positive and significant effect on CSR, while gender diversity, BOD size, BOD meeting, BOD tenure, and BOD turnover are not able to influence CSR. Surprisingly, independent directors and BOD turnover have a negative and significant correlation with CSR in the context of financial companies. BOD in Indonesia does not consider CSR as part of a firm`s strategic policy and fails to demonstrate the existence of the firm as part of the social system. These findings serve as a significant feedback for regulators and firms. It is preferable that the regulators consider revising the implementation of CSR-related regulations, which only requires companies that engage in the natural resources business or activities related to the natural resources business to conduct corporate social and environmental responsibility (CSR) activities. Regulators also need to reconsider regulations on the standard number of women in BOD, requirement to increase the number of BOD, and the requirement to establish a CSR committee. Meanwhile, the company needs to improve the recruitment system for BOD candidates that pays attention to community engagement. 
Corporate governance and earnings management: Does gender matter? Ria Karina
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art3

Abstract

This study aims to analyse the extent to which corporate governance is able to influence earnings management when moderated by the presence of woman in board of directors. Independent variables used in this study were board independence, board meeting, board size, managerial ownership, ownership concentration, institutional ownership, audit quality, and firm size. This study used the financial data from the companies that are registered in Indonesia Stock Exchange from 2015-2019. The total 1,749 data were tested using multiple linear regression analysis. The results show that board independence has significantly positive effect, while firm size have negatively significant effect on earnings management when the relationship is moderated by board gender diversity. The other variables do not show significant results. This study contributes to the provision of inputs to the literature development related to governance idea proposing that the woman factor in governance can be important for the company control. In addition, this study has the implication for companies to analyse good corporate governance and consider the role of woman in the company management.
Determinants of going concern audit opinion: An empirical study in Indonesia Arief Bahtiar; Neni Meidawati; Primanita Setyono; Novika Rahma Putri; Rizki Hamdani
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art8

Abstract

This study aims to analyze and provide empirical evidence about the effect of liquidity, leverage, profitability, audit tenure, audit lag, and audit quality on the going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange between 2015 and 2019. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the total of 176 companies. The determination of the sample uses purposive sampling which leave 20 manufacturing companies that meet the criteria. In this research, the data analysis method used is the logistic regression analysis method because there are dummy variables on the dependent and independent variables. The results of this study indicate that liquidity and profitability have a negative effect, and audit lag has a positive effect on the acceptance of going concern audit opinion. While the variable leverage, audit tenure, and audit quality does not affect the going concern audit opinion.
Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions Panggah Tri Wicaksono; Christine Tjen; Vitria Indriani
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
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.vol25.iss2.art4

Abstract

The growing number of e-filing users in Indonesia requires a more robust e-filing system, so continuous improvement is essential. This study investigates areas of improvement to the e-filing system by exploring taxpayers’ opinions. An open-ended survey question was used to collect opinions from individual taxpayers who have used the system to file their tax returns. There were 318 respondents who provided answers to the question. This study used qualitative content analysis on participants’ responses about how the e-filing system can be improved. We utilized NVivo 12 qualitative data analysis software to perform coding of participants’ responses. This study employed the three quality dimensions (i.e., system quality, information quality, and service quality) in the updated DeLone and McLean Information Systems (IS) Success Model as a lens to analyze taxpayers’ opinions. The results show that taxpayers are especially concerned about improvements in these areas: access to the system and ease of use (system quality), e-filing guidelines and data security (information quality), and dissemination program (service quality). This study provides recommendations for the Directorate General of Taxes to improve the e-filing system to support taxpayers’ needs optimally.

Page 28 of 40 | Total Record : 397

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