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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 397 Documents
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Auditor Quality and Discretionary Accruals: Case of Australian Listed Companies Rusmin Rusmin
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study empirically examines the relation between two dimensions of auditor quality: auditor independence and auditor specialization, and the level of discretionary accruals, a proxy for earnings management. This study focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanism to curb excessive opportunistic behaviour amongst corporate management. Auditor independence and auditor specialization are the epicentre of this analysis as these two factors are considered to be key determinants of earnings management. As earnings management, auditor independence and auditor specialization are unobservable, I use absolute discretionary accruals, the ratio of non-audit to total fees and auditor industry market share as respective proxies. Using 2004 data hand collected from 325 Australian publicly listed firms I find no sig-nificant association between the non-audit/total fee ratio and the magnitude of earnings man-agement. Thus, this result suggests the provision of non-audit services by the incumbent auditor does not compromise independence and, therefore, the auditor’s ability to constrain earnings management. This study also fail to find a firm engaging an audit firm with industry specializa-tion skills has significantly lower levels of absolute discretionary accruals than a firm using the services of a non-specialist. The main findings of this study are robust to various sensitivity checks. Findings have implications for various stakeholders. For instance, there is currently ap-pears to be a preoccupation amongst corporate governance reformists and policy makers inter-nationally to curb the provision of non-audit services by the incumbent auditor to aid in such matters as the reduction in earnings management. These findings suggest this preoccupation may be misplaced and that constraining the ability of firms purchase non-audit services from the in-cumbent auditor could provide only limited benefits whilst increasing costs. In addition, policy makers and reformists need to consider more clearly the costs and benefits of any moves to limit industry concentrations within the audit market.Keywords:    auditor independence, earnings management, auditor specialization
Pengaruh Organizational Learning Dan It Capability Terhadap Financial Performance Sadat Amrul S; Enny Hardi
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this research is to study empirically the effect of organizational learning on financial performance through information technology capability as intervening variable. This research uses path analysis as an extension of multiple regression analysis. Population of this research is the go public manufacturing firms listing in Indonesian Capital Market Directory 2005 with top managers as the research sample. With 35,3 % respond rate, the statistical analysis result for the first hypothesis show that organizational learning has effect directly, negative and significant to financial performance. It means there is a competency traps. The statistical analysis result for the second hypothesis show that organizational learning has effect directly, positive and significant to information technology capability. It means there is a continuous learning process. The statistical analysis result for the third hypothesis show that information technology capability hasn’t effect directly to financial performance (p= 0,424). The statistical analysis result for the fourth hypothesis show that information technology capability is not significant as intervening variable.Keywords: organization learning, information technology capability, financial performance
Konsentrasi Auditor dan Penetapan Fee Audit: Investigasi Pada BUMN Michell Suharli; Nurlaelah Nurlaelah
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research is aimed to test the influence of auditor concentration ratio, KAP size, the size of company auditee and number of subsidiary company towards an audit fee. The samples of this research are 22 BUMN companies in periode 2002-2004. The data is taken from the annual report of companies. This study use linear regression which consists of two variables. The first is dependent variable this is audit fee. The second variable is independent variable consist of ratio concentration variable, KAP size, company auditee size and company subsidiary. The result of the study shows that there are two significant variables i.e. ratio concentration and company auditee size. More over, it is also found that there are two unsignificant variables namely KAP size and the number of subsidiary company.Keywords: Concentration Auditor, audit fee, auditing.
A Topical Analysis Of Three Northern Hemisphere Accounting Journals’ Output Murpratomo Murpratomo; Oliver Oliver; Aswinardono Aswinardono; Brown Brown
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study investigates publishing characteristics of accepted papers of three prestigious accounting journals - Critical Perspectives on Accounting, Accounting Organizations and Soci-ety, and Contemporary Accounting Research - for the period 2007–2009. It offers insights into the way in which contemporary accounting knowledge has developed, especially in respect to the topics addressed.The results of the topical analysis show that both Critical Perspectives on Accounting and Accounting Organizations and Society enjoy a heavy concentration of historical and profes-sional accounting articles. Critical Perspectives on Accounting also focuses on public sector ac-counting manuscripts, while Accounting Organizations and Society dwells considerably on the topics of environmental accounting and organizational outcomes. The research output of Con-temporary Accounting Research appears entirely technical with a heavy concentration of manu-scripts that cover technical auditing issues, earnings reporting and cost accounting. The clear implication for new accounting journals springing up in the southern hemi-sphere is that there is great scope for an “alternative voice” that not only captures the technicali-ties of Contemporary Accounting Research but also the well worn paths of Critical Perspectives on Accounting and Accounting Organizations and Society in the ‘southern hemisphere’ setting. Keywords:    Contemporary accounting output, topical analysis, historical accounting, accounting profession, environmental accounting, auditing, and earnings reporting.
MENGGALI NILAI, MAKNA, DAN MANFAAT PERKEMBANGAN SEJARAH PEMIKIRAN AKUNTANSI SYARIAH DI INDONESIA Tjiptohadi Sawarjuwono; Basuki Basuki; Iman Harymawan
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 1 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Sejak munculnya bank syariah di Indonesia, perkembangan ilmu yang terkait dengan pemikiran syariah, termasuk akuntansi syariah (Islam), sangat maju. Namun demikian, proses sejarah perkembangan pemikiran akuntansi syariah belum terdokumentasikan secara ilmiah dengan baik. Demikian pula sejarah mengenai siapa pencetus ide akuntansi syariah di Indonesia belum dikenal. Padahal, proses perkembangan sejarah akuntansi, mulai dari konvensional ke syariah, adalah hasil perjuangan kaum intelektual muslim. Oleh karenanya, mengingat, mengenal dan menghormati pelaku sejarah adalah sangat penting. Penelitian ini bertujuan untuk mengungkap pencetus utama ide dan sejarah perkembangan akuntansi syariah di Indonesia. Proses penelitiannya menggunakan penelitian kualitatif dengan pendekatan kombinasi antara historis dan budaya. Dengan melakukan wawancara mendalam dan intesif dokumentasi, penelitian ini berupaya mengupas detil sejarah, kejadian, proses, dan perkembangan akuntansi syariah. Kemudian data yang ada ditriangulasi dan dinterpretasikan. Kesimpulannya, penelitian ini berhasil mengungkap pelaku awal sejarah akuntansi syariah, di antaranya adalah Achmad Baraba.Keywords: Akuntansi Syariah, Sejarah, Perkembangan, Indonesia, dan Penelitian Kualitatif.
KESIAPAN USAHA MIKRO, KECIL DAN MENENGAH INDUSTRI KREATIF UNTUK MENGADOPSI TEKNOLOGI INFORMASI Didi Achjari; Willy Abdillah; Sri Suryaningsum; Suratman Suratman
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 2 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Adopsi teknologi informasi (TI) dapat dikaji dari perspektif kesiapan pengguna. Studi ini mengkaji tingkat kesiapan Usaha Mikro, Kecil, dan Menengah (UMKM) industri kreatif di Daerah Istimewa Yogyakarta (DIY) dalam mengadopsi TI. Desain dan model penelitian dikembangkan menggunakan Technology Acceptance Model (TAM) dan Technology Readiness Index (TRI). Penyampelan menggunakan prosedur non-probabilitas dengan teknik penyampelan purposif. Pengumpulan data menggunakan metoda survei kuesioner dan dianalisis menggunakan metoda Partial Least Square (PLS). Secara umum, temuan penelitian mengindikasi bahwa UMKM industri kreatif di DIY memiliki kesiapan dalam mengadopsi TI. Namun, temuan penelitian juga mengindikasi bahwa persepsi ketidaknyamanan dan ketidakamanan merupakan isu utama yang berpotensi menghambat adopsi TI oleh UMKM industri kreatif. Implikasi bagi pemangku kepentingan dan riset empiris didiskusikan lebih lanjut.Kata-kata kunci: Technology Readiness Index, Technology Acceptance Model, UMKM, Daerah Istimewa Yogyakarta.
COMMITMENT, SENSITIVITY ETHICS, AND INDEPENDENCE OF AUDITOR Anggit Senja Nugraha; Sigit Handoyo
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 1 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk melihat hubungan antara komitmen, sensitivitas etik terhadap perilaku dan pengalaman, terhadap independensi auditor. Sampel penelitian adalah auditor yang bekerja di kantor akuntan publik di Yogyakarta. Data yang terkumpul dianalisis menggunakan regresi. Penelitian menunjukkan bahwa komitmen mempunyai hubungan positif dan signifikan terhadap independensi auditor. Selain itu, hasil penelitian menunjukkan terdapat hubungan positif antara sensitivitas etik dan pengalaman terhadap independensi auditor.Kata kunci: Auditing, komitmen, sensitivitas etik terhadap perilaku dan pengalaman, independensi auditor.
PERSEPSI AKUNTAN TERHADAP INDIKASI KECURANGAN KECURANGAN PELAPORAN KEUANGAN Fajar Baihaqy; Hadri Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 2 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Ikatan Akuntan Indonesia (IAI) melalui Pernyataan Standar Auditing (PSA) No. 70 mengharuskan akuntan eksternal di Indonesia untuk mempertimbangkan kecurangan pada saat proses audit laporan keuangan. Untuk tujuan tersebut, IAI mengadopsi Statement on Auditing Standard No.99 (SAS No.99). Penelitian ini bertujuan untuk (1) menguji apakah indikasi kecurangan SAS No.99 yang mengacu pada konsep fraud triangle dapat digunakan untuk pendeteksian kecurangan pelaporan keuangan di Indonesia, (2) menguji apakah faktor demografi seperti: pengalaman, gelar, latar belakang pendidikan, gender, dan pengalaman pelatihan mempengaruhi perbedaan persepsi para akuntan dalam menggunakan indikasi kecurangan untuk mendeteksi kecurangan pelaporan keuangan. Dari 127 kuesioner yang kembali dan dapat diproses penelitian ini menyimpulkan bahwa dari 42 indikasi kecurangan, 10 indikasi berdasarkan tekanan, 12 indikasi kesempatan dan 11 indikasi rasionalisasi yang dapat digunakan untuk mendeteksi kecurangan. Hasil penelitian juga menyimpulkan bahwa faktor demografi seperti: tipe akuntan, pengalaman, jenjang pendidikan, latar belakang pendidikan dan pelatihan mempengaruhi perbedaan persepsi para akuntan terhadap indikasi kecurangan sementara faktor gender tidak membedakan persepsi para akuntan. Beberpa implikasi temuan juga didiskusikan pada bagian akhir paper ini.Kata kunci: kecurangan, tekanan, kesempatan, pendidikan dan akuntan.
TRIPLE BOTTOM LINE REPORTING DALAM PELAPORAN TAHUNAN PERUSAHAAN GO PUBLIC DI INDONESIA Muqodim Muqodim; Joko Susilo
Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 1 (2013)
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.vol17.iss1.art3

Abstract

Penelitian ini bertujuan untuk mengeksplorasi isu Triple Bottom Line Reporting di perusahaanperusahaan Indonesia. Metoda yang digunakan dalam penelitian ini adalah content analysis. Data awal diperoleh melalui database yang menyajikan laporan tahunan untuk tahun 2010 dan 2011 perusahaan yang terdaftar di Bursa Efek Indonesia. Uji statistik yang digunakan dalam penelitian ini meliputi tes statistik deskriptif, uji McNemar, uji chi-square dan tes Wilcoxon berpasangan. Hasil penelitian menunjukkan bahwa pada tahun 2010, terdapat 72% perusahaan melaporkan kinerja sosial dan lingkungan, sementara pada tahun 2011, terdapat 77% perusahaan melaporkan informasi tersebut. Namun, dari perspektif standar pelaporan GRI, data menunjukkan bahwa informasi kinerja lingkungan dan sosial belum dilaporkan sepenuhnya.Kata kunci: Triple Bottom Line Reporting, kinerja lingkungan, kinerja sosial.
PERFORMANCE OF FAMILY-CONTROLLED BANKS: DO POLITICAL CONNECTIONS MATTER? Muhammad Agung Prabowo
Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 2 (2013)
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.vol17.iss2.art3

Abstract

Paper ini menguji pengaruh koneksi politik terhadap hubungan antara pengendalian keluarga dan kinerja organisasi. Dalam paper ini, diprediksikan bahwa koneksi politik mungkin membantu mengurangi masalah keagenan dalam kepemilikan keluarga terhadap hasil kerja korporasi. Data dari Bank di Indonesia selama periode 2001-2008 dianalisis. Data menunjukkan bahwa kepemilikan dan kompetisi pasar menunjukkan perubahan yang signifikan selama periode pengamatan dan akhirnya mencegah studi ini mengeksplorasi pengaruh waktu dan juga pengaruh individu. Hasil utama dari studi ini adalah bank yang dikendalikan keluarga memiliki kinerja yang lebih rendah dibandingkan bank yang tidak dikendalikan oleh keluarga.Kata kunci: Koneksi politik, bank yang dikendalikan oleh keluarga, kinerja, Indonesia.

Page 31 of 40 | Total Record : 397

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