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JURNAL AKUNTANSI UNIVERSITAS JEMBER
Published by Universitas Jember
ISSN : 16932420     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. Redaksi menerima naskah yang belum pernah diterbitkan atau dalam proses diterbitkan oleh media lain. Pedoman penulisan Jurnal tercantum pada bagian akhir Jurnal ini. Surat-menyurat mengenai naskah yang akan diterbitkan, langganan, dan lainnya dapat dialamatkan ke redaksi.
Arjuna Subject : -
Articles 223 Documents
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DETERMINANTS OF TAX AVOIDANCE IN INDONESIA Hartinah, Siti; Ais, Ghina Ridahatul
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.47042

Abstract

ABSTRACTThe research aims to understand and test that tax avoidance can be influenced by audit committees, political connections, CSR and profitability. The research uses a quantitative research approach and data sources are obtained from annual financial reports. The population was obtained from mining sub-sector companies in Indonesia. Meanwhile, to determine the sample using a purposive sampling technique with samples that met the criteria of 15 companies and were studied over a 5 years period, namely 2017-2021 with a total of 75 samples. Meanwhile, to test the data and analyze it using multiple linear regression with the SPSS version 27 measuring tool. The results of this research state that Tax Avoidance cannot be significantly influenced by the Audit Committee. Meanwhile, Tax Avoidance can be influenced in a significantly positive direction by Political Connections. Profitability and Corporate Social Responsibility have a negative effect on Tax Avoidance.Keywords: Audit Committee; CSR; Political Connections; Profitability; and Tax Avoidance. ABSTRAKPenelitian ini bertujuan untuk memahami dan menguji tax avoidance dapat dipengaruhi oleh komite audit, koneksi politik, CSR dan profitabilitas. Penelitian menggunakan metode dengan penelitian pendekatan kuantitatif dan sumber data diperoleh dari laporan keuangan tahunan. Populasi diperoleh dari perusahaan sub sektor pertambangan di Indonesia. Sementara itu, untuk menentukan sampel menggunakan teknik purposive sampling dengan sampel yang memenuhi kriteria sebanyak 15 perusahaan dan yang diteliti selama periode 5 tahun yaitu 2017-2021 dengan total 75 sampel. Sedangkan, untuk menguji data dan menganalisis menggunakan regresi linier berganda dengan alat pengukur program SPSS versi 27. Hasil dari penelitian ini menyatakan Tax Avoidance tidak dapat dipengaruhi secara signifikan oleh Komite Audit. Sementara itu, Tax dapat dipengaruhi dengan arah positif secara signifikan oleh Koneksi Politik. Untuk Profitabilitas dan Corporate Social Responsibility berpengaruh dengan arah negatif terhadap Tax Avoidance.Kata Kunci: CSR; Komite Audit; Koneksi Politik; Profitabilitas; dan Tax Avoidance.
THE ADOPTION OF CLOUD ACCOUNTING BY MSMES: THE ROLE OF DIGITAL VISION AND ITS IMPACT ON ECONOMIC SUSTAINABILITY Wahyudi, Sulkhanu Risqo; Purwantini, Anissa Hakim; Farida, Farida
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.52988

Abstract

ABSTRACTThis study draws on the Technology-Organization-Environment (TOE) framework to investigates how digital vision, serving as a proxy for intention, influences the adoption of cloud accounting. Furthermore, it evaluates the consequent effect of this adoption on the economic sustainability of culinary Micro, Small, and Medium Enterprises (MSMEs) in the Yogyakarta Special Region. Using convenience sampling, a total of 163 culinary MSMEs that have adopted cloud accounting applications and digital payment methods were selected as the sample. The results of the study, analyzed using the SEM-PLS (Structural Equation Modeling - Partial Least Squares) technique, indicate that relative advantage, competitive pressure, and vendor support have a positive effect on digital vision. Moreover, digital vision drives MSMEs to adopt cloud accounting, which positively impacts economic sustainability. The organizational dimensions of top management support and organizational readiness were found to have no effect on the digital vision of MSMEs in the culinary sector. These findings have significant implications for MSME practitioners, the government, and cloud accounting vendors to support MSME sustainability.Keyword: digital vision; MSMEs; sustainability; TOE framework
MAINTAINING INTEGRITY: FRAUD HEXAGON ANALYSIS ENHANCING FINANCIAL STATEMENT FRAUD DETECTION Anggraeni, Firda; Suhadi, Suhadi; Hardiningsih, Pancawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.47897

Abstract

ABSTRACTThe objective of this study is to examine financial statement fraud through the lens of the fraud hexagon theory, which takes into account factors such as industry nature, CEO duality, external pressure, financial stability, ineffective monitoring, director changes, total accrual ratio, and political connections. Twelve securities that are listed on the Jakarta Islamic Index (JII) for before the pandemic (2018-2019) periods and the pandemic period (2020-2022) periods make up this research sample. This study applies Eviews 12 to panel data regression analysis techniques. According to this study, financial statement fraud is positively impacted by financial stability. Then, false financial statements are negatively impacted by the nature of the industry. External pressure, inadequate oversight, director changes, total accrual ratios, political ties, and CEO duality, on the other hand, do not appear to have any bearing on financial report manipulation. Based on this research, it is hoped that companies will disclose financial reports that reflect the real situation. Future researchers are advised to expand the sample scope and add different indicators to test factors in the hexagon fraud theory.Keywords: Fraud Hexagon; Financial Performance; Financial Report Fraud; Financial Stability; Non-Financial Performance ABSTRAKPenelitian ini bertujuan menganalisis kecurangan laporan keuangan melalui teori fraud hexagon, yang diukur dengan external pressure, financial stability, nature of industry, ineffective monitoring, change in director, total accrual ratio, political connection, dan CEO duality. Sampel penelitian ini terdiri dari 12 sekuritas yang tercatat di Jakarta Islamic Index (JII) periode sebelum pandemi (2018-2019) dan periode pandemi (2020-2022). Riset ini memakai teknik analisis regresi data panel dengan mengaplikasikan Eviews 12. Riset ini memperoleh hasil financial stability berpengaruh positif pada kecurangan laporan keuangan. Kemudian nature of industry memiliki pengaruh negatif terhadap kecurangan laporan keuangan. Sementara external pressure, ineffective monitoring, change in director, total accrual ratio, political connection dan CEO duality tidak menggambarkan adanya dampak atas manipulasi laporan keuangan. Berlandaskan riset ini, diharapkan perusahaan mengungkapkan laporan keuangan yang mencerminkan keadaan sesungguhnya. Peneliti berikutnya dianjurkan memperluas cakupan sampel dan menambah indikator berbeda untuk menguji faktor pada teori kecurangan hexagon.Kata Kunci: Fraud Hexagon; Performa Keuangan; Kecurangan Laporan Keuangan; Kinerja Non Keuangan; Stabilitas Keuangan
STOCK MARKET INDICATORS AND NIGERIAN ECONOMY Adekunle, Adewale Abass; Adeyinka, Adewole Joseph
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.46740

Abstract

ABSTRACTThis study examines the impact of stock market indicators on economic growth in Nigeria. The research used an expo-facto design and purposive sampling, employing ARDL to analyze the effects of stock market indicators on Nigeria's economic growth. Data was sourced from Central Bank of Nigeria Statistical Bulletin. The overall findings revealed correlation value of 0.628 which indicate a moderate positive correlation between the predictors Equity (LEQ), Corporate Bond (LCB), All-Share Index (LALS), and Inflation (INFLA) and GDP. The study also revealed F statistic of 4.237 with a significance level of 0.009 which confirms that the model is statistically significant, meaning that there is significant relationship between the dependent and independent variables. The study recommendations that the policymaker should not only rely on the value of bond as the driver on economic growth in Nigeria. The investors can be encouraged to diversify their investment across different asset classes which serve as long-term investment strategy rather than focusing on the stock market equities. This is because the economic cycle and market trend can change over time and this will mitigate risk that is associated with volatile equity market and take into account broader economic trend and potential growth over time. The Nigeria stock market regulators should always review rules and regulations guiding the activities of buying and selling on the market in order to promote efficiency in price movement of stock market.Keywords: All Share Indexes; Gross Domestic Product; Stock Market Corporate Bonds; Stock Market Equities.
DETERMINANTS OF POTENTIAL PARKING FEE FRAUD IN THE CITY OF MATARAM Majdi, Alfin Haerul; Inapty, Biana Adha
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.51948

Abstract

ABSTRACTParking levy is one of the official sources of revenue for local governments that are collected and managed to improve the social welfare of the people in their area. The potential for parking levy revenue in Mataram City is quite large, but for the last five years the realization of parking levy revenue has never been achieved. The goals of this study were to find out the factors that result in the non-realization of parking levy revenue in Mataram City. The research population is all parking attendants who are officially registered on the parking attendant information system application (Sijukir) with a sample size of 40 parking attendants, sampling using purposive sampling. This research is in the form of quantitative research through questionnaires with multiple linear regression analysis. The theoretical basis used is to use the hexagon fraud theory developed by Vousanis in 2019. The research results state that the variables of economic pressure, supervision and rationalization have a positive effect on the potential parking fee fraud. The ability variable has negative effect on the potential for parking fee fraud, while the arrogant attitude and collusion variables have no effect on the potential for parking fee fraud in Mataram City.Keywords: Fraud Hexagon Theory, Potential Fraud, PAD, Parking Levy ABSTRAKRetribusi parkir adalah satu dari sekian sumber pendapatan resmi pemerintah daerah yang dipungut dan dikelola untuk meningkatkan kesejahteraan sosial masyarakat di daerahnya. Potensi penerimaan retribusi parkir di Kota Mataram cukup besar, tetapi selama lima tahun terakhir realisasi penerimaan retribusi parkir belum pernah tercapai. Tujuan penelitian ini yaitu guna meninjau faktor-faktor yang menyebabkan kegagalan realisasi pendapatan retribusi parkir di Kota Mataram. Populasi penelitian adalah semua juru parkir yang terdaftar secara resmi pada aplikasi Sistem Informasi Juru Parkir (Sijukir) dengan jumlah sampel yaitu 40 juru parkir, pengambilan sampel menerapkan purposive sampling. Penelitian ini berupa penelitian kuantitatif melalui kuesioner dengan analisis regresi linier berganda. Landasan teori yang digunakan yaitu menggunakan theory fraud hexagon yang digagaskan oleh Vousanis pada tahun 2019. Hasil penelitian menyatakan bahwa variabel tekanan ekonomi, pengawasan dan rasionalisasi berpengaruh positif terhadap potensi fraud retribusi parkir. Variabel kemampuan berpengaruh negatif terhadap potensi fraud retribusi parkir, sedangkan variabel sikap arogan dan kolusi tidak berpengaruh terhadap potensi fraud retribusi parkir di Kota Mataram.Kata Kunci: Fraud Hexagon Theory, Potensi Fraud, PAD, Retribusi Parkir
THE INFLUENCE OF PROFITABILITY, LEVERAGE AND ACTIVITY ON THE SHARE PRICE WITH LIQUIDITY RATIO AS MODERATING VARIABLE Kawijaya, Jovita Zefanya Stephanie; Simorangkir, Enda Noviyanti; Tarigan, Aremi Evanta
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.52122

Abstract

ABSTRACTStock prices can be predicted using financial ratios. Researchers in this study only examined Profitability, Activity, Leverage, and Liquidity ratios. This research examines and analyzes stock prices on companies on the ISE or Indonesia Stock Exchange with Tbk status, 2019 – 2022. The variables tested are profitability, activity, and leverage, using liquidity as a moderating variable. The quantity intended selection was relating to using a purposive sampling method with historical data acquired from IDX website, www.idx.co.id. The data analysis process was related to using PLS Algorithm calculations on SmartPLS to exercise the hypothesis. The research results cause that profitability and activity have a significant bring on stock prices, while leverage is not significant result on share prices. Apart from that, the moderating variable of liquidity only has a significant bring on share prices as an independent variable because, with its position as a moderating variable, liquidity does not significantly result to the profitability, activity, and leverage variables. The effect of research provides sufficient insight that share prices generally have a greater influence on investor behavior.Keywords: Profitability; Activity; Leverage; Share Price; Liquidity ABSTRAKHarga saham dapat diprediksi dengan menggunakan rasio keuangan. Peneliti dalam penelitian ini hanya meneliti rasio Profitabilitas, Aktivitas, Leverage, dan Likuiditas. Penelitian ini menguji dan menganalisis harga saham pada perusahaan di BEI atau Bursa Efek Indonesia yang berstatus Tbk, tahun 2019 – 2022. Variabel yang diuji adalah profitabilitas, aktivitas, dan leverage, dengan menggunakan likuiditas sebagai variabel moderasi. Pemilihan kuantitas yang dimaksud adalah dengan menggunakan metode purposive sampling dengan data historis diperoleh dari website IDX, www.idx.co.id. Proses analisis data terkait dengan penggunaan perhitungan Algoritma PLS pada SmartPLS untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa profitabilitas dan aktivitas berpengaruh signifikan terhadap harga saham, sedangkan leverage tidak berpengaruh signifikan terhadap harga saham. Selain itu, variabel moderasi likuiditas hanya mempunyai pengaruh yang signifikan terhadap harga saham sebagai variabel independen karena dengan posisinya sebagai variabel moderasi, likuiditas tidak berpengaruh signifikan terhadap variabel profitabilitas, aktivitas, dan leverage. Pengaruh penelitian memberikan wawasan yang cukup bahwa harga saham secara umum mempunyai pengaruh yang lebih besar terhadap perilaku investor..Kata Kunci: Profitabilitas; Aktivitas; Leverage; Harga Saham; Likuiditas
EFFECT OF GENDER DIVERSITY AND THE AGE OF BOARD MEMBERS ON THE PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA Adewale, Abass Adekunle; Adeyemo, Abass Adedolapo; Adewole, Joseph Adeyinka; Shittu, Saheed Akande
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol. 23 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v23i1.47792

Abstract

ABSTRACTThe study investigates the impact of gender diversity and the age of board members on the performance of Deposit Money Banks in Nigeria. Its primary objective is to discern how these factors influence bank performance, with specific aims including analyzing the effect of gender diversity and board member age on return on assets. Employing a descriptive research design, secondary data from 2013 to 2022 was collected from three selected banks: FCMB, Access Bank, and Zenith Bank. The analysis, conducted using econometric software (EVIEWS), involved regression analysis to test hypotheses. Results demonstrated significant effects of both gender diversity and board age on bank performance, underscoring their importance for Deposit Money Banks. The findings suggest that banks can enhance performance by fostering gender diversity and ensuring equitable opportunities for leadership roles. This study underscores the relevance of these variables for bank management and suggests avenues for improving financial performance through inclusive practices.Keywords: Age of The Board; Deposit Money Banks; Gender Diversity; Return on Assets ABSTRACTStudi ini meneliti pengaruh keragaman gender dan usia anggota dewan direksi terhadap kinerja Bank Simpanan di Nigeria. Tujuan utamanya adalah untuk memahami bagaimana faktor-faktor ini memengaruhi kinerja bank, dengan tujuan khusus termasuk menganalisis pengaruh keragaman gender dan usia anggota dewan terhadap imbal hasil aset. Dengan menggunakan desain penelitian deskriptif, data sekunder dari tahun 2013 hingga 2022 dikumpulkan dari tiga bank terpilih: FCMB, Access Bank, dan Zenith Bank. Analisis yang dilakukan menggunakan perangkat lunak ekonometrika (EVIEWS) melibatkan analisis regresi untuk menguji hipotesis. Hasil penelitian menunjukkan pengaruh signifikan dari keragaman gender dan usia anggota dewan terhadap kinerja bank, yang menggarisbawahi pentingnya hal tersebut bagi Bank Simpanan. Temuan ini menunjukkan bahwa bank dapat meningkatkan kinerja dengan mendorong keragaman gender dan memastikan kesempatan yang setara untuk peran kepemimpinan. Studi ini menggarisbawahi relevansi variabel-variabel ini bagi manajemen bank dan menyarankan cara untuk meningkatkan kinerja keuangan melalui praktik-praktik inklusif.Kata Kunci: Usia Direksi; Bank Simpanan; Keragaman Gender; Return on Assets
DETERMINANTS OF CARBON EMISSION DISCLOSURE IN ENERGY COMPANIES IN INDONESIA Wiguna, Roy Saputra; Stephanus, Daniel Sugama; Pratama, Bagas Brian
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol. 23 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v23i1.52284

Abstract

ABSTRACTBy 2060, Indonesia has a goal of achieving net zero emissions. Indonesia has raised its carbon emission reduction target in the contribution statement determined nationally by the Nationally Determined Contribution and as a step to support the achievement of net zero emissions, the President of the Republic of Indonesia Joko Widodo officially launched IDXCarbon. This research is quantitative research that uses legitimacy theory and stakeholder theory. The focus of this research is on the energy producing industry as the largest contributor to greenhouse gas emissions. This research aims to examine the factors that influence the disclosure of carbon emissions by energy companies in Indonesia. Indonesia's carbon emission disclosure procedures are voluntary or self-driven. The independent variables used include carbon emission intensity, profitability, leverage and environmental performance. The research results show that leverage has a significant negative influence on carbon emission disclosure, while other variables such as carbon emission intensity, profitability and environmental performance have no effect on carbon emission disclosure. The relationship between carbon emission intensity, profitability, leverage and environmental performance and carbon emission disclosure is not always consistent. These factors are not always the primary predictors in a company's decision to report carbon emissions, and it is important to consider the company's specific context and external factors in analyzing carbon emissions disclosures.Keywords: Carbon Emission Disclosure; Environment; Net Zero Emission ABSTRAKPada tahun 2060, Indonesia memiliki tujuan untuk mencapai net zero emission. Indonesia telah menaikkan target pengurangan emisi karbon dalam pernyataan kontribusi yang ditentukan secara nasional oleh Nationally Determined Contribution serta sebagai langkah untuk mendukung pencapaian net zero emission ini Presiden Republik Indonesia Joko Widodo secara resmi meluncurkan IDXCarbon. Penelitian ini menggunakan penelitian kuantitatif menggunakan teori legitimasi dan stakeholder. Fokus penelitian pada industri sektor energi sebagai penyumbang terbesar emisi gas rumah kaca dengan tujuan menguji faktor-faktor yang memengaruhi pengungkapan emisi karbon perusahaan energi di Indonesia. Prosedur pengungkapan emisi karbon Indonesia bersifat sukarela. Variabel independen meliputi carbon emission intensity, profitabilitas, leverage, dan kinerja lingkungan. Hasil penelitian menunjukkan leverage berpengaruh negatif yang signifikan terhadap carbon emission disclosure sedangkan variabel lain yaitu carbon emission intensity, profitabilitas, dan kinerja lingkungan tidak berpengaruh terhadap carbon emission disclosure. Hubungan antara carbon emission intensity, profitabilitas, leverage, dan kinerja lingkungan terhadap pengungkapan emisi karbon tidak selalu konsisten. Faktor-faktor tersebut tidak sepenuhnya menjadi prediktor utama keputusan perusahaan untuk melaporkan emisi karbon dengan penting mempertimbangkan konteks spesifik perusahaan dan faktor eksternal dalam menganalisis pengungkapan emisi karbon.Kata Kunci: Carbon Emission Disclosure; Lingkungan; Net Zero Emission
EXPLORING DIVIDEND POLICY: A STUDY OF MICRO AND MACRO FACTORS IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2019-2023) Abidin, Saiful; Sujarminto, Aditya
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol. 23 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v23i1.52435

Abstract

ABSTRACTThis research analyzes the influence of macroeconomic and microeconomic factors on dividend policy in financial sector companies, focusing on the banking sub-sector listed on the IDX from 2019 to 2023. The macroeconomic variables include inflation, exchange rate, and BI Rates, while microeconomic variables comprise ROE and Financial Distress. Using a quantitative approach, this study analyzes secondary data from 20 companies selected through purposive sampling. Multiple regression analysis is employed to evaluate the data. The findings reveal that ROE, Financial Distress, and Exchange Rate positively and significantly affect the Dividend Payout Ratio (DPR), whereas Inflation and BI Rates do not have a significant impact. These results highlight the greater influence of internal company factors on dividend policy compared to macroeconomic conditions. The study provides insights for banking management to formulate effective dividend policies by balancing internal and external factors. This research also contributes to finance literature and underscores the banking sector's potential to support Sustainable Development Goals (SDGs), such as fostering innovation and sustainable infrastructure (SDG 9), enhancing partnerships (SDG 17), and promoting inclusive economic growth (SDG 8)Keywords: Dividend Payout Ratio; Exchange Rates; Financial Distress; Inflation; and Return on Equity ABSTRAKPenelitian ini menganalisis pengaruh faktor makroekonomi dan mikroekonomi terhadap kebijakan dividen pada perusahaan sektor keuangan, dengan fokus pada sub-sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 - 2023. Variabel makroekonomi yang diteliti meliputi inflasi, nilai tukar, dan suku bunga BI (BI Rate), sedangkan variabel mikroekonomi terdiri dari Return on Equity (ROE) dan Financial Distress. Penelitian ini menggunakan pendekatan kuantitatif dengan menganalisis data sekunder dari 20 perusahaan yang dipilih melalui teknik purposive sampling. Analisis regresi berganda digunakan untuk mengevaluasi data. Hasil penelitian menunjukkan bahwa ROE, Financial Distress, dan nilai tukar berpengaruh positif dan signifikan terhadap Dividend Payout Ratio (DPR), sedangkan inflasi dan suku bunga BI tidak memiliki pengaruh yang signifikan. Temuan ini menyoroti bahwa faktor internal perusahaan memiliki pengaruh yang lebih besar terhadap kebijakan dividen dibandingkan kondisi makroekonomi. Penelitian ini memberikan wawasan bagi manajemen perbankan dalam merumuskan kebijakan dividen yang efektif dengan menyeimbangkan faktor internal dan eksternal. Selain itu, penelitian ini juga memberikan kontribusi terhadap literatur keuangan dan menekankan potensi sektor perbankan dalam mendukung Sustainable Development Goals (SDGs), seperti mendorong inovasi dan infrastruktur berkelanjutan (SDG 9), memperkuat kemitraan (SDG 17), serta mendorong pertumbuhan ekonomi yang inklusif (SDG 8).Kata Kunci: Dividend Payout Ratio; Financial Distress; Inflasi; Nilai Tukar; dan Return on Equity
AUDIT QUALITY DURING THE PANDEMIC: AN EMPIRICAL STUDY OF THE INFLUENCE OF GENDER, TIME PRESSURE, AND INDEPENDENCE Ndina, Fransiska Tanggu; Maria, Evi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol. 23 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v23i1.52710

Abstract

ABSTRACTThis research examines the relationship between gender, time pressure, and independence on audit quality during the COVID-19 pandemic. The study was conducted with an auditor from the Public Accounting Office (KAP) in Semarang City, involving 77 respondents from 29 KAPs. Primary data was collected using a questionnaire and analyzed using multiple linear regression analysis. The results found that gender, time pressure, and independence affected the quality of KAP audits during the pandemic. The negative correlation of time pressure on audit quality means that the higher the time pressure the auditor faces, the lower the audit quality will be, and vice versa. Meanwhile, independence and audit quality have a positive correlation. It means that the more the auditor upholds an attitude of independence, the better the audit quality of the KAP will be, and vice versa. These findings confirm that attribution theory can explain internal factors, namely gender and independence, and external factors, namely time pressure, which can influence auditor behavior in producing quality audits. To enhance audit quality, KAPs should implement policies to reduce time pressure, leverage technology, support auditor independence, and ensure equitable treatment and compensation for male and female auditors.Keywords: Audit Quality; Gender; Independence; Time Pressure; the Covid-19 Pandemic ABSTRAKTujuan penelitian adalah menguji hubungan gender, tekanan waktu, independensi terhadap kualitas audit saat pandemi Covid-19. Penelitian dilakukan pada auditor yang bekerja di Kantor Akuntan Publik (KAP) Kota Semarang, dengan total sampel 77 responden yang tersebar pada 29 KAP Kota Semarang. Data primer dikumpulkan menggunakan kuesioner. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian menemukan bahwa gender, tekanan waktu, independensi terhadap kualitas audit KAP saat pandemi. Korelasi negatif tekanan waktu terhadap kualitas audit memiliki arti semakin tinggi tekanan waktu yang dihadapi oleh auditor, maka kualitas audit akan turun, dan sebaliknya. Sedangkan, independensi dan kualitas audit memiliki korelasi positif. Ini artinya, semakin auditor menjunjung tinggi sikap independensi, maka semakin baik kualitas audit KAP, dan sebaliknya. Temuan ini mengkonfirmasi bahwa teori atribusi dapat menjelaskan faktor internal, yaitu gender dan independensi serta faktor eksternal, yaitu tekanan waktu dapat mempengaruhi perilaku auditor menghasilkan audit yang berkualitas. Oleh sebab itu, penting bagi KAP untuk menerapkan kebijakan yang mengurangi tekanan waktu dengan implementasi teknologi, mendukung independensi auditor, dan memberikan perlakuan dan kompensasi yang adil antara auditor laki-laki dan perempuan dalam rangka meningkatkan kualitas audit KAP.Kata Kunci: Gender; Independensi; Kualitas Audit; Pandemi Covid-19; Tekanan Waktu

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