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INDONESIA
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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Earnings management, board of directors, and earnings persistence: Indonesian evidence Wing Wahyu Winarno; Krismiaji Krismiaji; Handayani Handayani; Maria Purwantini
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.art5

Abstract

This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence. Accrual earnings management was measured using Modified Jone's Model, and real earnings manage­ment was assessed by three measures: abnormal cash flow, abnormal production expenditure, and abnormal discretionary expenditure. In addition, Board of Directors was measured using BOD size and BOD independence. Earnings persistence was measured based on the current year earnings to following year earnings regression coefficients. Using the samples consisting of the manufacturing companies listed at the Indonesia Stock Exchange 2016-2020, the study finds the evidence that accrual earnings management and cash flow of real earnings management negatively affect earnings persistence, while production expenditure, earnings management, discretionary expen­diture, BOD size, and BOD independence positively affect earnings persistence.
The practicality of forensic auditing techniques to detect non-government orgnaisations’ financial statement fraud in South Africa using a proactive approach Jean Damascene Mvunabandi; Bomi Cyril Nomlala; Harold Patrick
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.art8

Abstract

This article empirically investigated proactive financial statement fraud detection techniques 30 among nongovernment organisations in the eThekwini region, South Africa. The data for this thesis was gathered from 87 staff via the use of a mixed research method with knowledgeable individuals in the field of fraud risk management. SPSS used descriptive statistics analysis while all the interview questions were analysed using conventional thematic analysis via NVivo. Robustness analysis was entirely performed using AMOS for CFA was used to estimate statistical models. SEM simultaneously estimated the link between detective financial statement fraud practices. The study’s results and findings of both the questionnaire and interviews reflected statistically significant agreement that NGOs should use proactive forensic auditing techniques in order to detect financial statement fraud among NGOs in the eThekwini region of South Africa.
Perceived trustworthiness of artificial intelligence implementation in Indonesia public sector services: Gen Z and Millennial perspectives Aviandi Okta Maulana; Georgius Chandra Herfanda; Faradillah Hasan
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.art7

Abstract

Technological developments have an enormous impact on social and economic life, including the potential adoption of artificial intelligence in the public sector. This research focuses on perceived trustworthiness regarding the potential use of artificial intelligence in the public sector through the perceptions of the Millennial generation and Generation Z. Using a mixed-method through a Likert scale survey combined with open-ended questions, this research finds significant evidence that perceived trustworthiness is influenced by ability, benevolence, and integrity. The results of the open question analysis show that ability perception exists due to the following: perception of expertise in government institutions; benevolence due to the moral aspect to deliver public services; integrity which consists of two contrasting perspectives namely; first, positive feedback of trust toward government integrity, and second, negative feedback in questioning government integrity.
Influence of Corporate Social Responsibility Disclosure on financial performance of manufacturing companies listed on Indonesia Stock Exchange Ayu Chairina Laksmi; Adella Puspita Hasri
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.art10

Abstract

This study aimed to investigate the influence of Corporate Social Responsibility Disclosure (CSRD) on companies’ financial performance which was proxied by Return on Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS). The analysis was conducted on the annual reports of 31 manufacturing companies that were listed on the IDX from 2016 to 2019. A purposive sampling method was employed to select samples from the population. The data analysis was performed by using SPSS Statistics for Windows, Version 21. The results indicated that CSRD had significant positive influences on ROA and ROE, but CSRD did not have an influence on EPS. The findings of this study can be a consideration for companies’ decision making related to their CSRD which is important for their public image and profit-making activities. Investors can also benefit from the study by using CSRD as a reference in making investment decisions. Lastly, the government can use this study to evaluate the implementation of compulsory CSRD in companies in Indonesia.
Analyzing the determining factors of funding speed on equity crowdfunding Ike Arisanti; Tri Wahyu Oktavendi
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (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.iss2.art1

Abstract

This research aimed to figure out the determining factors of funding speed on equity crowdfunding in Indonesia using a quantitative method. This research used the secondary data sourced from the equity crowdfunding platforms. The collected data were then analyzed using a statistical test instrument (STATA 15). The results showed that only project duration affected funding speed. Business Category, Gender, Yield, Equity Share, and Profitability did not affect Funding Speed. Thus, investors only paid attention to project duration. This research impacted fintech policy, especially on the importance of comprehensive information in the prospectus reports of fund-demanding parties.
The effects of Environmental, Social, and Governance (ESG) scores on firm values in ASEAN member countries Paulina Inggita Prabawati; Isna Putri Rahmawati
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (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.iss2.art2

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) scores on firm value in ASEAN. This study uses data from 184 public companies listed on the stock exchanges of each country from 2010 to 2019. This study finds that ESG scores have a negative effect on firm value (Tobin's Q). This finding shows that the higher the ESG value, the lower the firm value (undervalued) in ASEAN. Furthermore, this study shows the influence of each pillar, namely the environmental, social, and governance. The environmental and social pillars negatively affect firm value, while the governance pillar has no effect. In ASEAN, a high ESG score is not considered an advantage for a company. This research has implications for companies to consider increasing information and compliance with environmental and social aspects of the company to increase their values. In addition, it also adds to the literature regarding the determinants of firm value on non-financial factors.
Auditor of personality and performance throughout the period of the pandemic Budiandru Budiandru
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (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.iss2.art4

Abstract

Existing audit standards must guide auditors in carrying out their profession. Audit standards regulate auditors in compiling reports with good performance and according to the professional code of ethics. The goal of this study was to examine the impact of professional ethics, auditor independence, auditor experience, and auditor professionalism on auditor performance during a pandemic by taking samples from public accounting firms in Jakarta and Surabaya with 170 respondents. Using the Structural Equation Model (SEM), this study aims to solve the research questions. The findings of the study showed that auditor professionalism had an effect on auditor performance, while professional ethics, independence, and experience of auditors had no such effect. Public accounting firms must improve and maintain the professionalism of each auditor in order to avoid the manipulation of financial statements and produce maximum performance.
Fundamental aspects of leverage, profitability and financial distress as mediating variables that influence firm value Sri Hermuningsih; Hadri Kusuma; Teguh Erawati; Anisya Dewi Rahmawati
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (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.iss2.art3

Abstract

This research aims to examine how leverage and equity affect firm value and financial distress as mediating factor in listed manufacturing firms on the Indonesia Stock Exchange. Such manufacturing businesses are the research's population. The manufacturing industry is the research sample from 2011 to 2021 periods. Purposive sampling was utilized in the sampling approach, resulting in data availability from 53 firms and 583 financial statement data—a structural equation model with structural equations for hypothesis testing. The test results demonstrate that leverage affects financial distress. Financial distress is negatively impacted by profitability. Leverage and financial distress negatively affect both firm value and financial distress, acting as a mediating factor. Conversely, profitability positively affects both firm value and financial distress, functioning as a mediating factor.
The exploratory study on performance of Village-Owned Enterprises (BUMDes) in Small Regency Bengkulu Dri Asmawanti; Vika Fitranita; Ratu Eva Febriani
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (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.iss2.art5

Abstract

This study aims to examine factors that affect the performance of Village Owned Enterprises (BUMDes) and find out what problems BUMDes have in the Central Bengkulu Regency. This research used stewardship theory and Social Enterprise Theory. Researchers applied descriptive qualitative approach. The research informant was a village device/BUMDes manager. The results of this study showed that most BUMDes have business units and income of at least one million per month. The factors affecting their performance were business type, revenue, and management/ management of organizations. The problem faced by all BUMDes was BUMDes Human Resources (HR), which was not yet capable and competent, as well as knowledge and skills in conducting good financial management and reporting. The development of BUMDes' business unit, BUMDes management, and its ability to manage and account for its performance was the key to the success of BUMDes. Local governments should pay more attention and foster and increase supervision of the performance of BUMDes more intensely. The study used BUMDes performance categorization assessments attributed to the Building Village Index, specifically the Economic Resilience Index.
Assessing factors influencing people's intention to continuously use e-government systems Arief Rahman; Panji Randilla Apriama Pangendra
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (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.iss2.art6

Abstract

This research aims to examine key factors influencing the intention to continuously use e-government systems. An online questionnaire was distributed to 251 users of e-government systems (Jogja Smart Service), and 231 respondents met the criteria. Researchers use PLS-SEM approach to examine the responses. The study found that system quality, service quality, information quality, and trust significantly positively affected user satisfaction. In comparison, self-efficacy has a positive but not significant effect on user satisfaction. Furthermore, user satisfaction significantly positively affects the intention to continue use. The continuous use of an e-Government service is proof of the success of a service. Hence, this paper identifies substantial factors for the continued use of e-government applications. This research modified previous research models by adding the factor of Trust, which is believed to be substantial for the continuous use of e-government systems.

Page 33 of 40 | Total Record : 397

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