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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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Financial reporting compliance in Indonesian local governments: Mimetic pressure dominates Johan Arifin; Greg Tower; Stacey Porter
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 1 (2015)
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.vol19.iss1.art6

Abstract

Studi ini bertujuan untuk menguji tingkat pengungkapan wajib pada laporan keuangan pemerintah daerah di Indonesia dengan menggunakan perspektif teori institusional. Indonesia merupakan negara dengan komposisi penduduk muslim terbanyak di dunia yang barusaja melakukan reformasi sektor publik secara komprehensif. Hasil riset menunjukkan bahwa tingkat pengungkapan wajib dalam laporan keuangan sebesar 49,9%, dimana pengungkapan tertinggi adalah pos kebijakan fiskal (81,2%), sedangkan pengungkapan terendah adalah informasi mengenai ekonomi makro (33.6%). Hasil analisis regresi menunjukkan bahwa variabel ‘mimetic isomorphism’ yang diukur dengan menggunakan proxi lokasi daerah (jurisdiksi) merupakan variabel prediktor yang secara positif signifikan mempengaruhi tingkat pengungkapan wajib. Selain itu, umur pemerintah daerah juga berpengaruh positif dan signifikan terhadap tingkat pengungkapan wajib pada laporan keuangan pemerintah daerah di Indonesia.
Pengaruh entrenchment effect terhadap kualitas audit dan peran efektivitas komite audit Herlina Tri Utami; Vera Diyanty
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 2 (2015)
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.vol19.iss2.art5

Abstract

Penelitian ini bertujuan untuk menginvestigasi negative entrenchment effect dari pengawasan shareholder pada kualitas audit dan peran efektifitas komite audit. Penelitian ini berpendapat bahwa potensi konflik keagenan disebabkan oleh negative entrenchment effect dari pengawasan shareholder mampu dalam mempengaruhi pemilihan kantor akuntan publik antara big four, second tier and third tier, yang akan mempengaruhi kualitas audit. Sampel dari penelitian ini yaitu perusahaan manufaktur yang terdaftar dalam Indonesian stock exchange dari tahun 2010- 2013. Penelitian ini memberikan bukti pengaruh positif antara negative entrenchment effect pada pemilihan sebuah kantor akuntan publik yang memiliki kualitas tinggi. Meningkatnya konflik keagenan disebabkan oleh negative entrenchment effect, probabilitas dari pemilihan sebuah kantor akuntan publik yang berkualitas tinggi juga meningkat. Sebagai tambahan, penelitian ini juga memberikan bukti bahwa efektifitas dari komite audit dapat melaksanakan manajemen untuk probabilitas pemilihan sebuah kualitas audit yang tinggi yang disebabkan oleh negative entrenchmet effect. 
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.
Melihat jauh ke dalam: Dampak kecerdasan spiritual terhadap niat melakukan kecurangan Dekar Urumsah; Aditya Pandu Wicaksono; Adhetra Januar Putra Pratama
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 1 (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.iss1.art5

Abstract

Kecurangan sedang menjadi isu yang menonjol karena dampak kerugian yang luar biasa. Para pelaku kecurangan tanpa ragu untuk melakukannya dengan mengorbankan moral dan etika. Penelitian ini bertujuan untuk menguji pengaruh kecerdasan spiritual dalam niat melakukan kecurangan dan pengaruhnya terhadap moral pemimpin dan budaya organisasi. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebar kuesioner ke responden dan diolah dengan alat statistik smart PLS 3. Responden penelitian ini adalah 52 karyawan departemen keuangan perusahaan swasta di Yogyakarta. Temuan penelitian ini adalah kecerdasan spiritual individu bukan merupakan pencegah kecurangan. Temuan lain adalah kecerdasan spiritual mampu untuk mewujudkan budaya organisasi dan moral pemimpin yang baik. Budaya organisasi yang baik mencegah kecurangan di organisasi, tetapi moral pemimpin yang baik tidak menutup kemungkinan untuk melakukan kecurangan. Hasil penelitian ini merekomendasikan orgnaisasi untuk meningkatkan program-program yang meningkatkan moral dan etika.
Corporate social responsibility disclosure before and during the Covid-19 pandemic Cahyaningsih Cahyaningsih; Asty Septyaweni
Jurnal Akuntansi & Auditing Indonesia Vol 26, No 1 (2022)
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.vol26.iss1.art2

Abstract

The COVID-19 pandemic has had a significant impact on the condition of the Indonesian economy, including the manufacturing industry. Therefore, it is necessary to test the effect of tax aggressiveness, environmental performance, and media exposure on corporate social responsibility disclosure. Corporate social responsibility disclosure is measured using the criteria set out in the 2017 Financial Services Authority (OJK) regulation. This study used 77 observational data from the 2017–2020 period in which the descriptive statistical analysis showed a decrease in tax aggressiveness, environmental performance, media exposure, and corporate social responsibility disclosure. The results showed significant differences in the manufacturing companies' corporate social responsibility disclosures before and during the COVID-19 pandemic. The findings revealed that tax aggressiveness and environmental performance positively affected corporate social responsibility disclosure. In contrast, media exposure did not affect corporate social responsibility disclosure. However, media exposure positively affected environmental aspects disclosure. These results indicated that manufacturing companies have social and environmental awareness.
Barriers to effective corporate governance principles in state-owned enterprises in Zimbabwe Job Dubihlela; Henry Mukono
Jurnal Akuntansi & Auditing Indonesia Vol 26, No 1 (2022)
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.vol26.iss1.art1

Abstract

The purpose of this article is to discuss the barriers to effective corporate governance principles in state-owned enterprises (SOEs) in Zimbabwe in order to have an influence on policy debates. This study used a qualitative research approach, and a case study research design was followed, in order to attain the objective of the research. Semi-structured interviews were carried to get the views of the respondents on barriers to effective corporate governance principles in SOEs in Zimbabwe. Respondents chosen were members of the audit committees (ACs), permanent secretaries (PSs), chief executive officers (CEOs), senior managers (SMs), board of directors (BoDs) and chief audit executives (CAEs). Respondents were chosen due to their ability to act on the study’s findings and recommendations. Data was analysed using Atlas.ti version 8. The study revealed that there are cases of poor and mis-governance in SOEs in Zimbabwe. Egregious cases include non-adherence to corporate governance rules and laws, degenerating against the Public Finance Management Act, [Chapter 22:19] as well as paying ignore in the submission of the financial statements which are audited. The article therefore, recommends that for an emerging country like Zimbabwe to enjoy the advantages of effective corporate governance principles, reviewing the legislations which are currently there as well as strengthening the enforcement strategies of the regulatory institutions is of paramount importance. The findings are limited to a Zimbabwean case study alone. Be that as it may, great lessons can be drawn for other developing economies from the case study. Apart from classifying cases of poor or mal-governance in SOEs in Zimbabwe, the article gives recommendations for policy in-order to improve corporate governance in SOEs in Zimbabwe. There is a dearth of study on barriers to effective corporate governance principles in SOEs in Zimbabwe; therefore, there is a gap in the literature. Hence, the paper makes an original contribution to the literature. Finally, the paper advocates fruitful avenues for future research on the future of corporate governance.
Governance structure and the tendency to do financial statements fraud Agung Nur Probohudono; Anju Theresia Lubis; Ertambang Nahartyo; Siti Arifah
Jurnal Akuntansi & Auditing Indonesia Vol 26, No 1 (2022)
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.vol26.iss1.art6

Abstract

This study aimed to examine the influence of the governance structure which consists of the age of directors, educational background of directors, directors’ gender, managerial ownership, and the existence of Independent Board of Commissioners on financial statement fraud. This research's populations are Manufacturing, Property, Real estate, and Construction Companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018. The type of data used in research was secondary data and using a purposive sampling method to determine 475 companies for the samples. This research used a logistic regression analysis. The result of this research indicated that the age of directors, the gender of directors, and managerial ownership had a significant negative effect on financial statement fraud. However, the study did not find the advantage of the educational background of directors and the existence of the independent member of the Board of Commissioners on financial statement fraud.
Director experience, management compensation and tax avoidance Sri Asih; Doddy Setiawan
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 1 (2022)
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.vol26.iss1.art3

Abstract

The purpose of this study is to analyze the effect of director experience and management compensation on tax avoidance in Indonesia. This is quantitative research with secondary data sources using cross section data. Purposive sampling was used to obtain 267 observation samples of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020 tested using multiple linear regression analysis. Dependent variable of tax avoidance proxied by cash effective tax rate is used. The director’s experience and management compensation are independent variables in this study. The director’s experience is measured by using the dummy variable of the director’s experience during study or work abroad. Management compensation is proxied by using the natural logarithm of the annual compensation received by management. Some control variables are also used such as firm size, leverage, firm age, return on assets, growth, market to book ratio, and debt to equity ratio. We found that there is a significant negative relationship between director's experience and management's compensation on tax avoidance. In conclusion, director's experience and management compensation are both important for tax avoidance decisions in companies.
Fintech adoption: Its determinants and organizational benefits in Indonesia Dekar Urumsah; Rintan Falah Ispridevi; Aris Nurherwening; Wirawan Hardinto
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 1 (2022)
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.vol26.iss1.art9

Abstract

Financial Technology (Fintech) has become an essential issue in the past few years, especially for the companies that offer the products/services that require payment. This research explores the factors which drive companies to adopt fintech - risk perception, cost perception, organizational readiness, top management support, knowledge of information technology, customer pressure, and competitive pressure - and the benefits of its adoption. This research distributed questionnaires using purposive sampling method to the employees working in the companies adopting Fintech. There were 195 questionnaires analyzed using SEM-PLS. This research indicates that customer pressure, competitive pressure, organizational readiness, top management support, and knowledge of information technology have significant influences on Fintech adoption. However, risk perception and cost perception do not significantly affect Fintech adoption. Fintech adoption has a significant effect on organizational benefits. Companies can use this research to find the opportunities and risks when they adopt fintech in order to improve on innovating and maximize customers and partners’ satisfactions.
Board of commissioners and corporate governance disclosure in Sharia-compliant companies in Indonesia Peni Nugraheni; Syed Musa Alhabshi; Romzie Rosman
Jurnal Akuntansi & Auditing Indonesia Vol 26, No 1 (2022)
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.vol26.iss1.art4

Abstract

Corporate governance (CG) aims to protect the interests of stakeholders by ensuring that the company is managed properly. This study aims to examine the relationship between board of commissioners (BOC) characteristics and CG disclosure. BOC characteristics consist of board size, board independence, board meeting, educational background, and cross membership. The sample of this study was sharia compliant companies listed in Indonesia’s sharia securities list registered in the year of 2017-2020. The data were analyzed using panel data regression. This study analysis 160 data from 40 companies. The results show that the level of CG disclosure is high reaching 88.89%. It may give a positive value that the companies may already have the awareness to provide adequate disclosure regarding the implementation of CG principles. The results also show that the board independence has positive effect on the CG disclosure. The finding may have impact on the regulator and users to encourage more roles of BOC in CG disclosure.

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