2024-03-28T10:23:32Z
https://ejournal.undip.ac.id/index.php/index/oai
oai:ojs.ejournal.undip.ac.id:article/13872
2020-04-17T21:41:11Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13872
2020-04-17T21:41:11Z
JURNAL AKUNTANSI DAN AUDITING
Volume 13, Nomor 2, Tahun 2016; 125-154
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Universitas Diponegoro)
Zahro, Hanifatuz; Universitas Diponegoro
Januarti, Indira; Universitas Diponegoro
2016-12-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13872
Budget participation, managerial performance, perception of distribution budgetary fairness, perception of procedural budgetary fairness, goal commitment
This study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment mediate the relationship of budget participation and managerial performance.This study used questionnaires and interview to collecting data. From 189 questionnaires were given to managers in Diponegoro University. The questionnaires that complete the answers were 72 questionnaires. Path analysis was utilized to examine the direct and indirect effects of budget participatio to managerial performance. The results of this study showed that budget participation has a direct effect to managerial performance. Budget participation also has a positive effect to perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment. But budget participation didn’t has indirect effect to managerial performance with perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment as intervening variables
oai:ojs.ejournal.undip.ac.id:article/20486
2020-04-17T21:42:31Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/20486
2020-04-17T21:42:31Z
JURNAL AKUNTANSI DAN AUDITING
Volume 15, Nomor 1, Tahun 2018; 69-90
PENGARUH PYRAMID OF STRUCTURE DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP TINDAKAN EKSPROPRIASI, DIMODERASI OLEHTATA KELOLA PERUSAHAAN
Malawat, Fadli Fendi; Universitas Brawijaya
Sutrisno, Sutrisno; Universitas Brawijaya
Subekti, Imam; Universitas Brawijaya
2018-09-29 12:19:19
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/20486
pyramid of structure, related party transactions disclosure, corporate governance, expropriation, and related party transactions (RPT)
The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance asmoderating variable. The concept of expropriation practices in this study is measured by related partytransaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE).Analytical technique used is hierarchical regression analysis for testing hypotheses developed in thisstudy. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this studyfails to prove effect of company’s ownership through pyramid structure, and related party transactiondisclousure on expropriation practices. Furthermore, this study indicates the corporate governance canto increase the level of related party transactions disclosure, but has not been to reduce the expropriationpractices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controllingshareholders, especially the problem of information asymmetry, which can be minimized by the role ofcorporate governance.
oai:ojs.ejournal.undip.ac.id:article/35057
2022-11-03T00:55:29Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/35057
2022-11-03T00:55:29Z
JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 2, Tahun 2019; 18-38
THE INFLUENCE OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH EARNINGS MANAGEMENT AS A MODERATING VARIABLE: A STUDY IN FINANCIAL SERVICE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX)
Fanni, Aulizza Abdul; Universitas Diponegoro
Fuad, Fuad; Universitas Diponegoro
2020-12-17 09:37:45
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/35057
earnings management; firm value; intellectual capital; Indonesia stock exchange.
en
This research aims to examine the influence of intellectual capital performance on firm value and the moderating influence of earnings management on the relationship of intellectual capital with firm value in financial service companies listed on the Indonesia Stock Exchange during 2015 – 2018. Based on the population of 90 companies per year, a test of 69 sample companies that met the criteria of purposive sampling was conducted. The panel data regression technique is used to analyze the data. The findings show that intellectual capital provides a significant positive influence on firm value. Most notable contributions came from human capital and relational capital components, but not the structural capital component. This condition is considered good, although not ideal yet. Other findings reveal that earnings management did not moderate the relationship of intellectual capital with firm value.
oai:ojs.ejournal.undip.ac.id:article/46625
2022-06-06T06:30:47Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/46625
2022-06-06T06:30:47Z
JURNAL AKUNTANSI DAN AUDITING
Volume 17, Nomor 2, Tahun 2020; 47-66
Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Perusahaan Perbankan Terdaftar di BEI Tahun 2015-2019)
Murtina, Wendy Sri; Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Jambi
Putra, Wirmie Eka; Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Jambi
Yustien, Reni; Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Jambi
2022-06-06 06:30:46
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/46625
corporate governance, tax avoidance, managerial ownership, institutional ownership, audit committee, audit quality
This study aims to determine the effect of corporate governance variables consisting of managerial ownership, institutional ownership and the proportion of independent board of commissioners as well as, audit committee and audit quality on tax avoidance (Empirical Study of Banking Companies listed on the IDX 2015-2019). The population of this research is banking companies listed on the IDX in 2015-2019. The sampling technique used purposive sampling. There were 40 companies that met the criteria as samples and took 5 years of research, so the research data was 40 x 5, which amounted to 200. The software used for data processing was SPSS version 22. The results of this study are that the corporate governance variable which consists of institutional ownership , the audit committee and audit quality have an effect on tax avoidance. Meanwhile, managerial ownership and the proportion of independent commissioners have no effect on tax avoidance.
oai:ojs.ejournal.undip.ac.id:article/4356
2017-07-20T22:02:24Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4356
2017-07-20T22:02:24Z
JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 2, Tahun 2012; 178-189
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Ramadhani, Laras Surya; Universitas Diponegoro
Hadiprajitno, Basuki; Universitas Diponegoro
2012-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4356
en
The aim of this research is to analyze the influence of corporate social responsibility to firm value and theinfluence of percentage of management ownership as the moderating variable in relations betweencorporate social responsibility and firm value. The samples of this research are the manufacturing firmslisted in Indonesian Stock Exchange in 2010 and 2011. The samples are collected using purposivesampling method and result 74 firms fulfilling criterion as this research sample. Data analyzed by classicassumption tests and examination hypothesis by multiple linier regression method. The result of thisresearch show that simultaneously the effect of corporate social responsibility, percentage of managementownership and its interaction was significant, but partially only interaction between Corporate SocialResponsibility and percentage of management ownership have an effect as moderating variable thatstrengthen relationship between corporate social responsibility and firm value.Keywords:corporate social responsibility, management ownership, firm value
oai:ojs.ejournal.undip.ac.id:article/45405
2023-06-03T10:07:31Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/45405
2023-06-03T10:07:31Z
JURNAL AKUNTANSI DAN AUDITING
Volume 18, Nomor 2, Tahun 2021; 128-146
Analysis Of Financial Technology, Financial Inclusion, Financial Literation, And Income To Financial Behaviour on SMEs East Jakarta
Gunawan, Agnes Claudia; Department Finance Management, Universitas Pembangunan Nasional Veteran Jakarta
Aziz, Alfida; Universitas Pembangunan Nasional Veteran Jakarta
2021-12-20 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/45405
Financial Technology, Financial Inclusion, Financial Literacy, Income, Financial Behaviour
en
The purpose of this research is to investigate the influence of financial technology, financial inclusion, financial literacy, and income on the financial behavior of small and medium-sized enterprises (SMEs) in East Jakarta. The population of this study is East Jakarta's SME actors. Non-probability sampling was utilized to choose the sample in this research, and 100 respondents were gathered. The data analysis procedure uses the SmartPLS 3.0 tool to test the hypothesis at a 5% level of significance. The results show that, (1) Financial technology has a negative and insignificant effect on financial behavior, (2) Financial inclusion has a negative and insignificant effect on financial behavior, (3) Financial literacy has a positive and significant effect on financial behavior, (4) Income has a negative and insignificant effect on financial behavior.
oai:ojs.ejournal.undip.ac.id:article/4684
2017-07-20T22:01:03Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4684
2017-07-20T22:01:03Z
JURNAL AKUNTANSI DAN AUDITING
Volume 7, Nomor 2, Tahun 2011; 164-181
ANALISIS PENGARUH RASIO KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur di BEI tahun 2008-2010)
Muttaqin, Ariffandita Nuri; Universitas Diponegoro
Sudarno, Sudarno; Universitas Diponegoro
2011-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4684
financial ratios, non financial factors, going concern audit opinion, agency theory
en
This research was aimed to analyze and to obtain empirical evidences on the relationship betweenfinancial ratios (liquidity, profitability, activity, leverage, sales growth, market value) and nonfinancial factors (company size, public accountant reputation, previous audit report, auditorclienttenure,opinion shopping, audit lag) that affecting auditor’s decision to give a goingconcern audit opinion. The population in this research is manufacturing companies listed atIndonesian stock exchange from 2008-2010, the sampling was conducted by purposive samplingmethod, by criteria of the samples are companies had negative net income after tax at least twoperiod of financial statement. The results indicate that profitabilty, market value, previous auditreport, audit client tenure and opinion shopping are significantly affect the acceptence of goingconcern audit opinion. On the other hand, liquidity, activity, leverage, sales growth, companiessize, public accountant reputation, audit lag does not have affect on the acceptence of goingconcern audit opinion.
oai:ojs.ejournal.undip.ac.id:article/9702
2017-07-20T22:06:19Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/9702
2017-07-20T22:06:19Z
JURNAL AKUNTANSI DAN AUDITING
Volume 11, Nomor 1, Tahun 2014; 120-133
PENGARUH ADOPSI IFRS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Kurniawati, Lintang; Universitas Sebelas Maret
Rahmawati, Rahmawati; Universitas Sebelas Maret
2014-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/9702
IFRS Adoption, Earnings Management, net income, accrual, cash flows
en
The study aims to know the influence of IFRS adoption toward earnings management that isassessed by three measure of earnings smoothing. They are diversification of net income (ΔNI),center ratio of net income (ΔCF), and correlation between accrual and cash flows. This Studyalso uses the control variabel to get other different influences such as leverage, growth, andROE. The population in this study is manufactured-based company listed in the Indonesian StockExchangein periode of 2007 and 2013. Sample are obtained by purposive sampling and thereare 226 companies that fit the criteria. Because there are abnormal data in the early testing,researcher does the reduction of data that contains outliers, until get 190 sample that can beused. The analysis uses the classic assumption test, and liniear analysis regression. To analyze,researcher use the SPSS 21 for windows. The findings show that there is influence IFRSadoption toward earnings management. Furthermore, earning management is lower after IFRSadoption. Control variable size influence the behaviour of manager in earnings managementpractically. Variable leverage, growth, and ROE do not influence behaviour manager in earningmanagement practically.
oai:ojs.ejournal.undip.ac.id:article/13854
2018-10-05T22:13:04Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13854
2018-10-05T22:13:04Z
JURNAL AKUNTANSI DAN AUDITING
Volume 12, Nomor 1, Tahun 2015; 1-16
THE RELATIONSHIP OF STUDENTS’ CORPORATE SOCIAL RESPONSIBILITY ORIENTATION AND ETHICAL PREFERENCES
Harto, Puji; Universitas Diponegoro
Prastiwi, Andri; Universitas Diponegoro
2015-04-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13854
Corporate social responsibility orientation, ethical preference judgment, utilitarianism, formalism.
en
The objective of this study is to investigate the relationship of ethical preferences with the individual orientation toward corporate social responsibility that covering the economics, legal, ethical, and discretionary aspects. Sample was taken from undergraduate and graduate level accounting students enrolled in the behavioral accounting subject. With the understanding of the corporate social responsibility concept in the subject, it is expected that students can assess the corporate social responsibility orientation based on their behavioral perspective. A number of 195 final respondents were selected. The results from regression analysis show that two types of ethical preferences have significant relationship with the certain aspect of corporate social responsibility orientation. Utilitarianism ethical preference has opposite direction with formalism ethical preference when connected to CSR orientation. While formalism gives the emphasize to legal orientation, utilitarianism gives its opposition toward legal orientation and has positive direction toward economic orientation.
oai:ojs.ejournal.undip.ac.id:article/19774
2020-04-17T21:42:08Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/19774
2020-04-17T21:42:08Z
JURNAL AKUNTANSI DAN AUDITING
Volume 14, Nomor 2, Tahun 2017; 118-143
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD: PERSPEKTIF DIAMOND FRAUD THEORY (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016)
Nugraheni, Nella Kartika; Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret
Triatmoko, Hanung; Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret
2018-08-05 15:01:19
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/19774
Fraud diamond, financial statement fraud, financial targets, financial stability, external pressure, personal financial need, nature of industry, ineffective monitoring, audit opinion
This study aimed to analyze the factors that encourage financial statement fraud with analysis of diamond fraud theory. This research analyzes the influence of variable pressure proxied by financial targets, financial stability, external pressure, personal financial need, the opportunity proxied by nature of industry, ineffective monitoring, razionalization proxied by audit opinion, and the capability to replace any directors proxies against financial statements fraud. The sample in this research are 105 samples of banking companies listed on Indonesia Stock Exchange in the period 2014-2016. The results showed that the variable of financial targets as measured by return on asset, external pressure as measured by the leverage ratio, personal financial need as measured by the ownership of shares by the board of commission influence the financial statements fraud. The study did not found financial stability pressures as measured by the ratio of change total asset, ineffective monitoring as measured by the ratio of affiliated commissioner, nature of industry as measured by the ratio of change receivables, the audit opinion as measured by obtaining unqualified opinion with explanatory language, and capability as measured by changes of directors influence on fraudulent financial statements.
oai:ojs.ejournal.undip.ac.id:article/29633
2020-10-10T00:17:03Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/29633
2020-10-10T00:17:03Z
JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 1, Tahun 2019; 54-75
E-VILLAGE BUDGETING : EFEKTIVITAS PENCEGAHAN FRAUD PADA PENGELOLAAN KEUANGAN DESA DI KABUPATEN BANYUWANGI
Satia Utama, Anak Agung Gde; Universitas Airlangga
Zahari, Afika Rana; Universitas Airlangga
2020-04-20 23:48:49
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/29633
Electronic Village Budgeting, fraud, ISO 9126, village financial management
id
This study aims to examine whether the current village financial management system in Banyuwangi that uses E-Village Budgeting has been effective in preventing the possibility of fraud in managing village finances. The theories construct these researches are the fraud triangle theory, the fraud management process and ISO 9126. This study used qualitative exploratory methods. This study used the most common data analysis techniques, Max Weber's ideal type. This type is a model or mental abstraction of relationships or social processes. The typical variety is a clear standard where data or "reality" can compare. EVB effectiveness testing is done using ISO 9126. The result of this study is the village government feels that the current EVB system has been effective in preventing fraud in village financial management. This is because EVB has a different mechanism than when it is still manual, in the process of disbursing funds. This research can be used as a basis for further research on EVB and can be an input for the Banyuwangi government in taking additional EVB development policies.
oai:ojs.ejournal.undip.ac.id:article/38035
2021-05-18T06:36:18Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/38035
2021-05-18T06:36:18Z
JURNAL AKUNTANSI DAN AUDITING
Volume 17, Nomor 1, Tahun 2020; 115-130
AUDIT REPORT LAG: FAKTOR YANG MEMPENGARUHI
Jayati, Rima Dwi; Universitas Dian Nuswantoro
Machmuddah, Zaky; Universitas Dian Nuswantoro
Utomo, St. Dwiarso; Universitas Dian Nuswantoro
2021-05-05 14:54:09
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/38035
audit report lag, accounting income, audit opinion, solvability, and firm size.
Obtaining evidence regarding audit report lag and influencing factors is the main objective of this study. All mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period were made the population in this study. The purposive sampling technique was used as the basis for obtaining a representative sample, so that a sample of 15 companies was obtained. Multiple linear regression was used as an analytical tool in this study. Research findings prove that solvability has an influence on audit report lag. Whereas accounting income, audit opinion, and firm size do not have an influence on audit report lag.
oai:ojs.ejournal.undip.ac.id:article/4351
2017-07-20T22:02:24Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4351
2017-07-20T22:02:24Z
JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 2, Tahun 2012; 109-122
PENGAWASAN UNTUK PEMBERANTASAN KORUPSI
Umar, Haryono; Inspektorat Jenderal Kementerian Pendidikan Nasional dan Kebudayaan
2012-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4351
en
The role of control is vital in ensuring the proper financial and performance accountabilityreport. Control is the systematic effort to set performance standards with planning objectives, todesign information feedback systems, to compare actual performance with these predeterminedstandard, to determine whether there are any deviations and to measure their significance, and totake any action required to assure that all corporate resources are being used in the effective andefficient way possible in achieving corporate objective. Auditing is a tool for implementingcontrol. Auditing is a systematic process of objectively obtaining and evaluating evidenceregarding assertations about economic actions and events to ascertain the degree ofcorrespondence between these assertations and established criteria and communicating theresults to interested users. Audit is an examination that provides an objective and constructiveassessment of the extent to which financial, human and physical resources are managed with dueregard to economy, efficiency and effectiveness; and accountability relationships are reasonableserved. Audit contributes in corruption combat strategy. State losses could be found out byimplementing an effective audit such as forensic audit, investigative audit or other types ofauditing. Corruption is “the misuse of public office for private gain.” As such, it involves theimproper and unlawful behavior of public-service officials, both politicians and civil servants,whose positions create opportunities for the diversion of money and assets from government tothem and their accomplices. One of corruption example is fraud. fraudulent financial reporting asintentional or reckless conduct, whether act or omission, that results in materially misleadingfinancial statements. Auditor should find out and report this criminal activities as told by theauditing standards. This paper analyzes the audit role in combating corruption in Indonesia.
oai:ojs.ejournal.undip.ac.id:article/49321
2023-06-03T19:34:16Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/49321
2023-06-03T19:34:16Z
JURNAL AKUNTANSI DAN AUDITING
Volume 19, Nomor 1, Tahun 2022; 94-115
Pengaruh Good Corporate Governance dan Inflasi Terhadap Financial Distress (Terhadap Perusahaan Transportation & Logistic)
Zedde, Adam; Ekonomi dan bisnis, Universitas Jambi, Jl. Jambi - Muara Bulian No.KM. 15, Mendalo Darat, Kec. Jambi Luar Kota, Kabupaten Muaro Jambi, Jambi
Wahyudi, Ilham; Fakultas Ekonomi Dan Bisnis, Akuntansi, Universitas Jambi
Ridwan, Muhammad; Fakultas Ekonomi Dan Bisnis, Akuntansi, Universitas Jambi
2022-06-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/49321
BEI, financial distress, institutional ownership, managerial ownership, independent board of commissioners, audit committee and inflation.
id
This study was conducted to determine the Effect of Good Corporate Governance and Inflation on Financial Distress (Empirical Study on Transportation & Logistics Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period). The independent variables used in this study are institutional ownership, managerial ownership, independent board of commissioners, audit committee and inflation. While the dependent variable in this study is financial distress. This type of research is quantitative research. The population in this study are transportation & logistics sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The results of this study indicate that simultaneously institutional ownership, managerial ownership, independent board of commissioners, audit committee and inflation have no effect on financial distress. While partially institutional ownership, managerial ownership, independent board of commissioners, audit committee and inflation. has no effect on financial distress.
oai:ojs.ejournal.undip.ac.id:article/4679
2017-07-20T22:00:24Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4679
2017-07-20T22:00:24Z
JURNAL AKUNTANSI DAN AUDITING
Volume 7, Nomor 1, Tahun 2010; 94-110
PENGARUH FAKTOR INTERNAL BANK TERHADAP JUMLAH KREDIT YANG DISALURKAN (Studi empiris pada bank yang terdaftar di Bursa Efek Indonesia)
Yuda, I Made Pratista; Universitas Diponegoro
Meiranto, Wahyu; Universitas Diponegoro
2010-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4679
third party fund, capital adequacy ratio, return on asset, non performing loan and outstanding loans
en
Providing funds (lending) in the form of credit is an activity that dominates the banking businessin its function as an intermediary institution. Performance of the banking industry-improvedresults with increasing intermediation role and has improved bank profitability. This study aimedto examine the effect of bank internal factors (third party funds obtained from the public, capitaladequacy ratio, return on assets and non-performing loans) to outstanding loans. The samples inthis study were the banks listed on the Indonesia Stock Exchange from 2006 to 2009. The data willbe analyzed by multiple regression. The analysis technique used to test the research hypotheseswere the F test and t test with a significant level of 5%. The results of this study indicate that thethird-party funds have a positive effect on lending, capital adequacy ratio has a negative effecton lending, return on assets has a positive effect on on lending. Non-performing loans have anegative effect on lending. From the analysis it can be concluded that the third-party funds,adequecy capital ratio, return on assets and non-performing loans have an effect simultaneouslyto outstanding loans.
oai:ojs.ejournal.undip.ac.id:article/50137
2023-06-04T15:54:42Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/50137
2023-06-04T15:54:42Z
JURNAL AKUNTANSI DAN AUDITING
Volume 19, Nomor 2, Tahun 2022; 204-224
DAMPAK PELAKSANAAN MERGER DAN AKUISISI (M&A) TERHADAP TINGKAT EFISIENSI DAN KINERJA PASAR PERUSAHAAN: STUDI KASUS PADA PERBANKAN DI INDONESIA
Fahlevi, Ali Riza; Department of Accounting, Telkom University, Jl. Telekomunikasi. 1, Terusan Buahbatu - Bojongsoang, Bandung, West Java - Indonesia 40257.
2022-12-20 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/50137
en
This research aims to examine the effects of M&A on the efficiency and market performance of publicly listed banks in Indonesia from 2007 to 2018. Using a paired t-test, The level of banking efficiency as measured by Return on Assets, Return on Equity, and Cost Efficiency Ratio was found to have significantly increased (differenced) over the three years before and after the M&A. In addition, when analyzing the impact of M&A on a company's market performance, the level of long-term investment returns attained by investors, as measured by the Buy-and-Hold Abnormal Return (BHAR), is smaller than its counterpart. This study broadens the discussion on how M&A affect company performance after they are executed.Keywords: M&A, bank, Indonesia, performance, BHAR
oai:ojs.ejournal.undip.ac.id:article/9697
2017-07-20T22:06:19Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/9697
2017-07-20T22:06:19Z
JURNAL AKUNTANSI DAN AUDITING
Volume 11, Nomor 1, Tahun 2014; 25-38
PENGARUH KONDISI KEUANGAN, REPUTASI AUDITOR, DISCLOSURE, DAN OPINI AUDIT TAHUN SEBELUMNYA PADA PENGUNGKAPAN OPINI AUDIT GOING CONCERN
Rahayuningsih, Anita; Universitas Islam Nahdlatul Ulama’ Jepara
2014-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/9697
going concern opinion, the financial condition, reputation auditors, disclosure,
en
Giving going concern status is not easy task because it is closely related to the auditor’s reputation.Public accountants are often judged both by society and the government to see whether or notthe insolvent condition of the company being audited. By Mirna 2007, indicates that the auditor’sreputation at stake when providing an audit opinion. Going concern opinion should be expressedin the hope to speed up efforts to rescue the troubled company. This research was conducted onthe real estate and property companies listed in Bursa Efek Indonesia (BEI) which has completefinancial statements for the year 2009-2013. The method of sample selection in this researchusing purposive sampling method. The total of observational research (5 years) of 180 samples.Methods of analysis were performed logistic regression were processed with SPSS. The resultsshowed that financial conditions had no significant effect on the disclosure of Going ConcernAudit Opinion Wald value of 0.022 (wald)<1.97 (t-table) and the significance of 0883>0.05.While the auditor’s reputation, Disclosure, and the previous year’s audit opinion a significanteffect on the disclosure of Going Concern Audit Opinion. auditor reputation value Wald 7823(wald)>1.97 (t-table) and the significance 0.005<0.05, Wald value Disclosure 4713 (wald)>1.97(t-table) and the significance 0.030<0.05, the previous year’s audit opinion the value of Wald8264 (wald)>1.97 (t-table) and the significance 0.004 <0.05
oai:ojs.ejournal.undip.ac.id:article/12137
2017-07-20T22:03:55Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/12137
2017-07-20T22:03:55Z
JURNAL AKUNTANSI DAN AUDITING
Volume 10, Nomor 2, Tahun 2014; 195-214
PENGARUH PROFITABILITAS, LEVERAGE, DAN NILAI PERUSAHAAN TERHADAP INCOME SMOOTHING DAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Oktyawati, Dianila; Universitas Airlangga
Agustia, Dian; Universitas Airlangga
2014-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12137
profitability, leverage, firm value, income smoothing and stock return
en
Income smoothing is an effort to reduce fluctuations of earnings by manipulating earnings so thatthe amount of profit a period is not too different from the amount of profit the previous period. Theaim of income smoothing is to improve perceptions of management’s performance and improvethe company’s image in the eyes of external parties. The existence of income smoothing gave animpact on the stock return. The aim of this paper was to study and to know the empirical evidenceabout the impact of profitability, leverage, and value of firm due to income smoothing and stockreturn. This study was as a basic research by using quantitative approach. Secondary data wasused in this study and it’s included the finance report and stock market of Manufacturing Companywhich was registered in Bursa Efek Indonesia (BEI) during the year of 2008-2010. Sample of this paper was 68 firms was gotten by purposive sampling method. This study used path analysis method. The result showed that profitability and leverage had significant and positive impact onincome smoothing. While the value of the company did not have a significant impact on incomesmoothing. Income smoothing had significant and negative impact on the stock return. This studyalso showed that profitability, leverage, and value of company did not have a significant impacton the stock return. Income smoothing as intervening variables did not give impact partiallybetween profitability, leverage and value of company to the stock return.
oai:ojs.ejournal.undip.ac.id:article/13867
2018-10-06T09:53:31Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13867
2018-10-06T09:53:31Z
JURNAL AKUNTANSI DAN AUDITING
Volume 13, Nomor 1, Tahun 2016; 37-60
ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA
Jayanti, Arum Dwi; Universitas Diponegoro
Mutmainah, Siti; Universitas Diponegoro
2016-05-31 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13867
Environmental management accounting, Miles and Snow strategy typology, innovation, stakeholder pressures
As an increased awareness of a global issue regarding the environmental impact of business activity; this study aims to examine the relationship among stakeholder pressures, environmental management accounting use, strategy, and innovation. This study is performed by conducting the survey to management accountants and environmental managers of companies in Indonesia. The convenience sampling technique was used and resulted in 34% response rate. The hypothesis testing was conducted by using Structural Equation Modeling (SEM) with SmartPLS 2.0 software. The results are: (1) the stakeholder pressures have a positive effect on EMA use, (2) the prospector strategy has no positive effect on EMA use, (3) EMA use has a positive effect on process innovation, but not with product innovation, (4) the prospector strategy has a positive effect on process innovation as well as on product innovation
oai:ojs.ejournal.undip.ac.id:article/18222
2020-04-17T21:41:41Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/18222
2020-04-17T21:41:41Z
JURNAL AKUNTANSI DAN AUDITING
Volume 14, Nomor 1, Tahun 2017; 40-54
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN HUTANG PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2014)
Ifada, Luluk Muhimatul; Universitas Islam Sultan Agung
Yunandriatna, Yunandriatna; Universitas Islam Sultan Agung
2018-03-24 02:26:12
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/18222
company size, debt policy, dividend policy, free cash flow, and managerial ownership
Debt policy is one of the most important decisions for the company. It is thus important to figure out the determinants of debt policy. The main purpose of this study is to examine the effect of the size, free cash flow, managerial ownership, dividend policy on debt policy of Indonesian manufacturing public listed firms. Data collected from 195 companies from 2012 to 2014 were analyzed using multiple regression. Current study found that free cash flow and managerial ownership have negative effect on the debt policy. Furthermore, the study also found that dividend policy and company size positively affects the debt policy.
oai:ojs.ejournal.undip.ac.id:article/25768
2020-10-10T00:16:53Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/25768
2020-10-10T00:16:53Z
JURNAL AKUNTANSI DAN AUDITING
Volume 15, Nomor 2, Tahun 2018; 204-220
Pengaruh Karakter Eksekutif, Ukuran Perusahaan, Kualitas Audit, dan Komite Audit Terhadap Tax Avoidance
Pujilestari, Retno; Fakultas Ekonomi dan Bisnis Universitas Dr.Soetomo Surabaya
Winedar, Mustika; Fakultas Ekonomi dan Bisnis Universitas Dr.Soetomo Surabaya
2019-10-06 17:43:10
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/25768
Karakter Eksekutif, Ukuran Perusahaan, Kualitas Audit, Tax Avoidance
This study aims to examine the effect of Executive Character, Company Size, AuditQuality, and Audit Committee on Tax Avoidance. Executive Character is measured bycalculating company risk, Company Size is determined based on company size, AuditQuality is stated based on who KAP audits the company, and Audit Committee isdetermined based on the number of Audit Committees in the company. While TaxAvoidance is measured by CETR. By taking samples of mining companies that areactive and listed on the Indonesia Stock Exchange for the period of 2012 to 2016selected by purposive sampling technique, the research data collected throughdocumentation techniques are then analyzed by multiple linear regression and theresults show that Executive Character, Company Size, Quality Audit, and the AuditCommittee simultaneously have a significant effect on Tax Avoidance. But partiallyonly Audit Quality has an effect on Tax Avoidance.
oai:ojs.ejournal.undip.ac.id:article/38004
2021-05-19T22:55:26Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/38004
2021-05-19T22:55:26Z
JURNAL AKUNTANSI DAN AUDITING
Volume 17, Nomor 1, Tahun 2020; 1-25
KEPATUHAN PAJAK PELAKU UMKM DENGAN MODERASI KEADILAN PAJAK SEBUAH PENDEKATAN STRUKTURAL
Hardiningsih, Pancawati; Universitas Stikubank
Srimindarti, Ceacilia; Universitas Stikubank
Sutrisno, Catur Ragil; Universitas Pekalongan
2021-05-05 14:54:09
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/38004
Tax Understanding, Service Quality, Tax Rates, Justice Taxes
The problem of low tax compliance is an ongoing problem in the taxation field. This conditionis very ironic with the growth rate of the number of businesses in Indonesia. This study aims toempirically examine the effect of understanding tax, service quality, and tax rates on taxcompliance. This study also examines tax justice as a moderating variable. The population inthis study is the UMKM taxpayer in the city of Semarang as many as 145 MSMEs in the 6 KPPPratama areas of the city of Semarang. The sample selection technique uses conveniencesampling method and obtained 110 MSMEs. Data were analyzed using the Smart Partial LeastSquare technique. The results showed that tax understanding, service quality and tax ratesaffect taxpayer compliance. While tax justice does not moderate the tax rates on taxcompliance. This research is able to explain that awareness of taxpayers starts to grow theimportance of paying taxes, therefore the government must improve public facilities andequitable development for the benefit of the community properly and correctly throughincreasing more intensive education at MSMEs.
oai:ojs.ejournal.undip.ac.id:article/4344
2017-07-20T22:01:32Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4344
2017-07-20T22:01:32Z
JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 1, Tahun 2011; 12-29
PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY
Purwanto, Agus; Universitas Diponegoro
2011-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4344
en
This study aims to analyze the affect of industry type, company size, and profitability on thecorporate social responsibility in annual reports. Collecting data using a purposive samplingmethod to non-financial companies listed in Indonesia Stock Exchange in 2009. There are 92companies are used as research samples. Hypothesis testing is done with multiple regressionanalysis. This study used independent variable like: industry type, company size, profitability;and so the dependent variable used is corporate social responsibility. The results ofregression models indicate industry type and firm size affect to corporate socialresponsibility. However, company profitability doesn’t affect to corporate socialresponsibility. By the way, that profitability doesn’t have association with the corporatesocial responsibility disclosure.Keywords:corporate social responsibility, industry type, company size, profitability.
oai:ojs.ejournal.undip.ac.id:article/40570
2023-06-01T03:26:29Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/40570
2023-06-01T03:26:29Z
JURNAL AKUNTANSI DAN AUDITING
Volume 18, Nomor 1, Tahun 2021; 76-91
REVALUASI ASET TETAP DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERATING (STUDY PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION YANG TERDAFTAR DI BEI 2017-2019)
Satriawan, Andhika; Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang
Gedung L2, Kampus Sekaran, Gunungpati, Semarang 50229, Indonesia.
Baroroh, Niswah; Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang
Gedung L2, Kampus Sekaran, Gunungpati, Semarang 50229, Indonesia
2021-06-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/40570
Keputusan revaluasi, arus kas operasi, proporsi aktiva tetap, pertumbuhan perusahaan, likuiditas.
id
This research objective was to examine the effect of Cash Flow from Operation, Fixed Assets Proportion, and Company Growth on Revaluation Decision, Moderated by Liquidity. This research, used as the property, real estate, and construction company listed to IDX from 2017 to 2019, by purposive sampling of 84 companies. From this research, it was known that cash flow and company growth did not influence revaluation. Fixed asset proportion positively influenced fixed asset revaluation decision. Liquitidy variable did not become moderating variable toward cash flow from operation, but was proven as a moderating variable of the link between fixed asset proportion and company growth on revaluation decision. Variable cash flow and company growth did not affect revaluation. Liquitidy was not proven moderate cash flow from operation toward asset revaluation, but was proven as a moderating variable of fixed asset intensity and company growth toward fixed asset revaluation.
oai:ojs.ejournal.undip.ac.id:article/4674
2017-07-20T22:00:24Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4674
2017-07-20T22:00:24Z
JURNAL AKUNTANSI DAN AUDITING
Volume 7, Nomor 1, Tahun 2010; 17-32
PENGARUH TINDAKAN SUPERVISI, BUDAYA ORGANISASI, KEPRIBADIAN, DAN PELATIHAN TERHADAP KELENGKAPAN LAPORAN KEUANGAN Studi pada Kabupaten Karanganyar
Anwar, Desiandi Sayful; Universitas Ahmad Dahlan
Amalia, Dewi; Universitas Ahmad Dahlan
2010-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4674
supervising, culture, personality, training, and completeness of financial statements
en
This study empirically examined the influence of the supervising, culture, personality, and training on the completeness of financial statements of the local governments. To collect the data, a research instrument was prepared to participant. Using survey information collected from 50 accountant who prepare the financial statement on Kabupaten Karanganyar Central Java Province, this study uses full regression method. The results of the test show that the supervising and training provide influence on the completeness of financial statements on Kabupaten Karanganyar. The results indicated that the supervising from the higher managers increase the financial statements completeness. And in the same way, training for the accountant increase the completeness of financial statements too.However, the researcher failed to find the influence of the culture and personality on the completeness of financial statements of the local governments.
oai:ojs.ejournal.undip.ac.id:article/49864
2023-06-04T15:54:42Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/49864
2023-06-04T15:54:42Z
JURNAL AKUNTANSI DAN AUDITING
Volume 19, Nomor 2, Tahun 2022; 157-171
HOW MARKET COMPETITION CAN INFLUENCE BUSINESS STRATEGIES-INDUCED REAL EARNINGS MANAGEMENT: AN EMPIRICAL EVIDENCE FROM INDONESIA
Zulaikha, Nurul Fitriana; Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro
Fuad, Fuad; Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro
2022-12-20 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/49864
business strategy; cost leadership strategy; differentiation strategy; market competition; earnings management
en
The study explores the relationship between business units strategy and market competition towards earnings management. Using a balanced sample from Indonesian manufacturing companies from 2011 – 2014 we find convincing evidence that earnings management practice is heavily determined by the choice of firms’ strategic decisions. More specifically, we document that while cost leadership strategy positively affects the earnings management, the inverse effect for the relationship between differentiation strategy and earnings management is also apparent. Also, our finding notes that the intensified market competition is also likely strengthen the relationship between cost leadership strategy and earnings management practice, but such moderating role is not apparent for differentiation strategy and earnings management.
oai:ojs.ejournal.undip.ac.id:article/5993
2017-07-20T22:19:10Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/5993
2017-07-20T22:19:10Z
JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 2, Tahun 2013; 150-168
Pengaruh Variabel Usaha dan Keterampilan pada Hubungan Insentif Moneter terhadap Kinerja
Budiarti, Laeli; Universitas Jenderal Soedirman
2013-05-31 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/5993
monetary incentives, individual effort, managerial performance
en
Previous researchs indicates that monetary incentives have a substantial impact on performance.This research investigates the effects of individual effort and skill on task performance. Theperformance of 71 managers of bank in Indonesia were examined. Using regression analysis,results obtained in this study showed that efforts has mediation effect, while skills has moderatoreffect on the relationship between incentives and managerial performance.
oai:ojs.ejournal.undip.ac.id:article/12063
2017-07-20T22:03:36Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/12063
2017-07-20T22:03:36Z
JURNAL AKUNTANSI DAN AUDITING
Volume 10, Nomor 1, Tahun 2013; 93-113
PERAN CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SOSIAL DAN LINGKUNGAN: STUDI EMPIRIS BADAN USAHA MILIK NEGARA
Suhardjanto, Djoko; Universitas Negeri Sebelas Maret
Utama, Wahyu B.; Universitas Negeri Sebelas Maret
Supriyono, Supriyono; Universitas Negeri Sebelas Maret
2013-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12063
corporate governance, social and environmental disclosure, Indonesian StateOwned Enterprises, Global Reporting Initiative (GRI)
en
The purposes of this study are to examine the effect of corporate governance to social and environmental disclosure of Indonesian State-Owned Enterprises (SOEs) and to examine thedegree of social and environmental disclosure between listed public entities and non-listedpublic entities. Corporate governance are identified as the the proportion of independent commissioners, the number of board meetings, experience of president commissioner and theproportion of independent audit committee members. This study also uses profitability as control variable. The level of social and environmental disclosure is measured based on identified items of Sustainability Reporting Guidelines from Global Reporting Initiative (2006). Under purposive sampling, secondary data of 56 annual reports year 2007-2009 of SOEs in Indonesia.The average level of social and environmental disclosure is at 42,11% and there is significant gap of the level of social and environmental disclosure between listed public entities and non listed public entities.In accordance to the purpose of the study,there sult of multiple regressionshows that corporate governance affects the level of social and environmental disclosure throughthevariable proportion of independent commissioners. Other variables, the number of board meetings, the proportion of independent audit committee members and the experience of president commissioner are not good predictors for level of social and environmental disclosure.
oai:ojs.ejournal.undip.ac.id:article/13861
2018-10-07T20:47:59Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13861
2018-10-07T20:47:59Z
JURNAL AKUNTANSI DAN AUDITING
Volume 12, Nomor 2, Tahun 2015; 110-122
INTERNALISASI NILAI-NILAI BUDAYA GORONTALO “RUKUNO LO TAALIYA” DALAM PENETAPAN HARGA JUAL PADA PEDAGANG TRADISIONAL DI KOTA GORONTALO
Anwar, Fitria; Universitas Negeri Gorontalo
Amaliah, Tri Handayani; Universitas Negeri Gorontalo
Noholo, Sahmin; Universitas Negeri Gorontalo
2015-04-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13861
Harga jual, budaya Rukuno Lo Taaliya dan etnometodologi
The aim of this study was to describe how to determined traditional selling price based on Gorontalo’s culture value, Rukuno Lo Taaliya. This study was a qualitative research by using ethnometodology approach. The results of this study indicated that in setting the selling price based on “Rukuno Lo Taaliya” embodied some value such as honesty, mutual help, sincerity, trust and deep affection. These values reflected gratefulnees to God as part of the worship and shadaqah. Selling price was not strictly formed by the things relating money but also reflected the common value which is believed by the cultural society.
oai:ojs.ejournal.undip.ac.id:article/13873
2018-10-07T20:55:05Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13873
2018-10-07T20:55:05Z
JURNAL AKUNTANSI DAN AUDITING
Volume 13, Nomor 1, Tahun 2016; 97-108
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA
Ifada, Luluk Muhimatul; Fakultas Ekonomi, Universitas Islam SultanAgung
Puspitasari, Tiara; Fakultas Ekonomi, Universitas Islam SultanAgung
2016-05-31 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13873
Activity Ratio, Earnings Changes, Liquidity Ratios, Profitability Ratios, Solvency Ratio
This study aims to examine and analyze the influence of Current Ratio (CR), Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Gross Profit Margin (GPM), and Net Profit Margin (NPM) to changes in earnings in manufacturing companies listed in Indonesia Stock Exchange 2011-2013. A sample of 55 companies were obtained using purposive sampling method with the following criteria: (1) companies listed on the Stock Exchange consistently during 2011-2013; (2) manufacturing company serving the financial statements have been audited; (3) manufacturing company publishes financial statements ended on December 31 for the fiscal year 2011-2013; (4) manufacturing company in rupiah; (5) and manufacturing company that produces positive earnings. Data analysis method used is multiple linear regression method. The result shows that the variables CR, DAR, TATO, GPM and NPM significantly influence changes in earnings
oai:ojs.ejournal.undip.ac.id:article/20487
2020-04-17T21:42:35Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/20487
2020-04-17T21:42:35Z
JURNAL AKUNTANSI DAN AUDITING
Volume 15, Nomor 1, Tahun 2018; 91-114
INDIVIDUAL CHARACTERISTICS, FINANCIAL LITERACY AND ABILITY IN DETECTING INVESTMENT SCAMS
Chariri, Anis; Faculty of Economics and Business, Universitas Diponegoro
Sektiyani, Wibowati; Faculty of Economics and Business, Universitas Diponegoro
Nurlina, Nurlina; Faculty of Economics and Business, Universitas Diponegoro
Wulandari, Richa Wahyu; Faculty of Economics and Business, Universitas Diponegoro
2018-09-29 12:19:19
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/20487
investment scams, financial literacy, age, education
This study aims to explore important indicators applicable for the early detection of investment scams and to investigate the effect of age, education and financial literacy on the ability to detectinvestment scams. Data were collected using a questionnaire survey with respondents inSemarang, Indonesia. A total of 311 respondents completed the questionnaires, for a 62.2%response rate, but only 304 questionnaires were usable. Confirmatory factor analysis was used toverify the indicators of investment scams, and a regression model was then employed to analyzethe data. The findings show five main indicators applicable for early detection of investmentscams: a) investments with unreasonably-high returns, b) investment involving salespeople thattend to force potential investors to make an immediate decision about the investment, c)investments without reasonable underlying cores of business, in accordance with principles offairness and prudence in financial investment sectors, d) investments with no clear explanationon how the investment funds are managed, and e) investments without any information on thestructure of management, ownership, and business, and the address of the companies. Finally,the finding shows that the level of individual financial literacy positively affects the ability todetect investment scams. However, age and education do not affect the ability to detectinvestment scams.
oai:ojs.ejournal.undip.ac.id:article/35058
2022-11-03T00:55:57Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/35058
2022-11-03T00:55:57Z
JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 2, Tahun 2019; 39-59
DETERMINAN MANAJEMEN PAJAK PERUSAHAAN: UKURAN PERUSAHAAN, PENDANAAN UTANG, PROFITABILITAS, INTENSITAS ASET TETAP DAN MEKANISME TATA KELOLA
Pratiwi, Umi; Universitas Jenderal Sudirman
2020-12-17 09:37:45
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/35058
Tax management, effective tax rate, corporate governance.
en
This study aims to examine financial (firm size, leverage, profitability, capital intensity) and non-financial factors (independent commissioners, audit committees, managerial ownership, institutional ownership as corporate governance mechanisms) on corporate tax management in manufacturing firms listed on the Indonesian Stock Exchange 2016-2017. The population of this research is 151 manufacturing firms. The sample measurement method is purposive sampling to obtain 36 sample firms with 72 observations according to the observation period. Data is analyzed with multiple regression analysis methods. The results of this research indicate that profitability, capital intensity, independent commissioners and audit committees influence the corporate tax management partially. Meanwhile, firm size, leverage, managerial and institutional ownership have no influence on tax management. In general, corporate tax management can be indicated from the financial and non-financial factors.
oai:ojs.ejournal.undip.ac.id:article/4343
2017-07-20T22:01:32Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4343
2017-07-20T22:01:32Z
JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 1, Tahun 2011; 1-11
PENGARUH MULTIDIMENSI KOMITMEN PROFESIONAL TERHADAP PERILAKU AUDIT DISFUNGSIONAL
Silaban, Adanan; Universitas HKBP Nommensen Medang
2011-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4343
en
The purposes of this study are two fold. First is to examine validity of Meyer et al.’s (1993)three-component model of commitment professional among on auditor which working in auditfirms. The second is to examine relations dimension of commitment professional todysfunctional audit behaviors. Dysfunctional audit behaviors include auditors’ act duringperformance audit program which directly or indirectly reduced audit quality namely auditquality reduction (AQR) and Under Reporting of Time (URT) behaviors. This study conductedwith survey method on auditors working in audit firms at three mayor cities in Indonesia i.e.;Jakarta, Surabaya, and Medan. Research samples are 348 respondents. Data analysis withStructural Equation Modeling used AMOS. The result of confirmatory factor analyses andtest of reliability and validity provide support for three separate dimensions of professionalcommitment. Affective professional commitment has negative associated with AQR behavior,but it relationship with URT behavior is not significant. The influence of continuanceprofessional commitment to AQR and URT behaviors is not significant. Normativeprofessional commitment is inversely related to AQR and URT behaviors. The results ofresearch contribute to literature and interpreting the prior research and for consideringfuture research on auditors’ commitment professional are presented.Keywords:dysfunctional audit behaviors, audit quality reduction behavior, underreporting oftime behaviors, multi-dimension professional commitment.
oai:ojs.ejournal.undip.ac.id:article/46626
2022-06-06T06:30:47Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/46626
2022-06-06T06:30:47Z
JURNAL AKUNTANSI DAN AUDITING
Volume 17, Nomor 2, Tahun 2020; 67-89
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP INTERNET FINANCIAL REPORTING
Latifah, Korinatul; Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Marsono, Marsono; Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Diponegoro
2022-06-06 06:30:46
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/46626
internet financial reporting, audit committee size, independent audit committee, audit committee financial expertise, audit committee meeting frequency
This study aims to examine the effect of the effectiveness of the audit committee on Internet Financial Reporting (IFR). Variables used in the equation are size of audit committee, independent audit committee, audit committee financial expertise, and audit committee meeting frequency as independent variables, as well IFR as the dependent variable. The population used in this study were manufacturing companies in 2018-2019 with a total sample of 216 samples. Sampling is based on purposive sampling method with certain criteria. Panel data regression analysis with the GLS approach is the analytical method used in the study. The results showed that the size, independence, and financial expertise of the audit committee do not influence IFR. So that these three variables are not effective in increasing the IFR score. Meanwhile, the frequency of audit committee meetings has a positive and significant effect on IFR, and indicates that the frequency of meetings is an important characteristic in assessing the effectiveness of the audit committee on IFR.
oai:ojs.ejournal.undip.ac.id:article/4355
2017-07-20T22:02:24Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4355
2017-07-20T22:02:24Z
JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 2, Tahun 2012; 166-177
PENGUKURAN TINGKAT KEMATANGAN PENYELARASAN STRATEGI TEKNOLOGI INFORMASI TERHADAP STRATEGI BISNIS ANALISIS MENGGUNAKAN FRAMEWORK COBIT 4.1 (Studi Kasus PT. BRI, Tbk)
Adityawarman, Adityawarman; Universitas Diponegoro
2012-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4355
en
Strategic alignment between Information Technology (IT) and business has become CIOs andCEOs primary concern nowadays. This shows that strategic alignment is needed to achievebusiness goals. Every function in organization have their own strategies in achieving there goal,these strategies should fit each other and aligned. The same thing should happen in the strategiesof IT in organization, IT strategy should in harmony with business strategy. One of the mainissues for the next step is how to asses the maturity level of strategic alignment. By knowing thestrategic alignment level, organization should be able to identify its current position, and decidewhat practices shoud perform in order to achieve continuous improvement. The assessment ofstrategic alignment maturity level as a tool for assessing alignment level of IT strategy withbusiness strategy. This research assesses maturity alignment level of IT strategy with businessstrategy at PT. Bank BRI, Tbk, using IT Strategic Plan 2003–2008 as a framework and usingCOBIT 4.1 maturity model for assessment. Result of this research shows that level of maturityalignment of IT strategy with business strategy approaching defined level at 2.90 score. The resultshows that procedures have been standardized and documented, and communicated throughtraining. It is mandated that these processes should be followed. However, it is unlikely thatdeviations will be detected. The procedures themselves are not sophisticated but are theformalization of existing practices.Keywords:business, IT strategic alignment, COBIT 4.1 maturity model, IT balance scorecard, strategicalignment measurement, maturity measurement.
oai:ojs.ejournal.undip.ac.id:article/45640
2023-06-03T10:07:31Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/45640
2023-06-03T10:07:31Z
JURNAL AKUNTANSI DAN AUDITING
Volume 18, Nomor 2, Tahun 2021; 147-162
Does Intellectual Capital Moderate the Relationship Between Enterprise Risk Management and Market Performance? Evidence from Indonesian Banking Industry
Aisanafi, Yuannisa; Universitas Indonesia
Djakman, Chaerul Djusman; Universitas Indonesia
2021-12-20 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/45640
en
Despite an increasing number of studies on the link between enterprise risk management (ERM) and market performance which are still debatable, the literature has predominantly focused on relationship between them without considering moderating factors. This study not only introduces intellectual capital as a moderator variable that potentially moderates the ERM-market performance relationship, but also uses a comprehensive list of ERM measurement. This study analyzed degree of enterprise risk management (DERM) using Lundqvist’s comprehensive list of ERM measurement and Pulic’s value added intellectual coefficient (VAICTM) for intellectual capital in 99 banking companies that listed in Indonesia stock exchange for three years period. The result suggests that there is a positive significant relationship between DERM and market performance in Indonesian banking sector, by using comprehensive ERM measurement. Partially, leverage is the variable that has significant impact to market performance. Intellectual capital as moderating variable is also significant yet has weakening effect. The notable implication of this study is that the importance of comprehensive enterprise risk management and intellectual capital must be highly concerned by management as it will affect shareholder’s perception to the company
oai:ojs.ejournal.undip.ac.id:article/4685
2017-07-20T22:01:03Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4685
2017-07-20T22:01:03Z
JURNAL AKUNTANSI DAN AUDITING
Volume 7, Nomor 2, Tahun 2011; 182-202
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK CORPORATE GOVERNANCE PADA SEKTOR FINANSIAL
Wardhani, Saskiya Rahma; Universitas Diponegoro
Cahyonowati, Nur; Universitas Diponegoro
2011-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4685
corporate social responsibility disclosure, corporate governance
en
The aim of this research is to examine the relation of corporate governance and corporate socialresponsibility disclosure on public companies listed at the Jakarta Stock Exchange. Disclosureof corporate social responsibility was measured by using modified Hackton and Milne’s(1996) indicators. This research predicts that corporate social disclosure is determined by thecharacteristics of corporate governance i.e. size of the board of commissioners; independentcommissioners, independent audit committees, government ownership, and presence of womenthe board of commissioners. Company size and profitability is used as control variables. Thissample consists of companies in financial sector. There are 45 companies fulfilling the samplingcriterion. The data were then analyzed using multiple regression analysis. The results indicatedthat the size of the board of commissioners, government ownership, independent audit committee,and company size had a positive and significant relation on the disclosure of corporate socialresponsibility; but the independent commissioners, the presence of women in the board ofcommissioners, and profitability did not have a significant relationship.
oai:ojs.ejournal.undip.ac.id:article/12058
2019-02-07T10:39:09Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/12058
2019-02-07T10:39:09Z
JURNAL AKUNTANSI DAN AUDITING
Volume 10, Nomor 1, Tahun 2013; 1-12
INDEPENDENT COMMISSIONER, INSTITUTIONAL OWNERSHIP AND FINANCIAL DISTRESS BANKS IN INDONESIA
Isnalita, Isnalita; Universitas Airlangga
Utama, Anak Agung Gde Satia; Universitas Airlangga
2013-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12058
independent commissioner, institutional ownership, financial distress
en
This research aim to determine the effect of independent commissioner and institutional ownershipto financial distress banks in Indonesia. The existence of the banking crisis occurred in 1997/1998resulted the collapse of public confidence in banking industry. In 2008, the scale, pattern, anda different scope, we face the reality that seems similar to the condition of the banks in the endof 1997. Financial distress experienced is not only caused by external factors stemming fromthe bank but also can be caused by internal factors. On the other hand, the financial distress inthe banking sector can be caused by governance are not good in running the bank’s operations.This study used a quantitative approach. The unit of analysis is the banks in Indonesia with dataobtained from directory of Bank Indonesia in 2008-2009. The research sampling techniques use saturated sampling or census. Research design use multiple logistic regression with the cross section. The result from this study indicated that independent commissioners and institutionalownership cannot prevent the financial distress in 2008 and 2009.
oai:ojs.ejournal.undip.ac.id:article/13856
2018-10-05T22:15:58Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13856
2018-10-05T22:15:58Z
JURNAL AKUNTANSI DAN AUDITING
Volume 12, Nomor 1, Tahun 2015; 27-38
KEKAYAAN INTELEKTUAL DI UNIVERSITAS: SEBUAH STUDI DESKRIPTIF
Yustina, Andi Ina; Universitas Presiden
2015-04-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13856
Intellectual capital, human capital, organizational capital, social capital, university.
This paper briefly discusses about intellectual capital in university. Intellectual capital is intangible asset that is likely to be more difficult to evaluated because it can not be quantified objectively (non-financial objective).Intellectual capital consist of three dimension: human capital, organization capital, and social capital. Each of this dimension have several indicators that can be used by university in calculating all the intellectual capital. This paper is important to describe all the indicators of intellectual capitalin order to provide value-added outcomes for all parties, either internal and external university. Clear indicator and proper in reporting intellectual capital, university will show the good performance of its human resources.
oai:ojs.ejournal.undip.ac.id:article/19775
2020-04-17T21:42:13Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/19775
2020-04-17T21:42:13Z
JURNAL AKUNTANSI DAN AUDITING
Volume 14, Nomor 2, Tahun 2017; 144-171
EVALUASI KINERJA AKUNTAN PUBLIK: SKEPTISME PROFESIONAL DAN OUTCOME EFFECT (SEBUAH STUDI EKSPERIMENTAL)
Sari, Gisilowati Dian Purnama; Fakultas Ekonomika dan Bisnis Universitas Diponegoro Semarang
Juliarto, Agung; Fakultas Ekonomika dan Bisnis Universitas Diponegoro Semarang
Raharja, Raharja; Fakultas Ekonomika dan Bisnis Universitas Diponegoro Semarang
2018-08-05 15:01:19
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/19775
Professional Skepticism, outcome effect, Auditor’s Performance Evaluation
Professional skepticism is a behavior that it is although encouraged by the profession does not always produce the same outcome (e.g., sometimes it leads to the identification of a misstatement and other times it may not). Highly skeptical auditors increase the likelihood that material misstatements are detected, which is important in promoting investor confidence and global financial stability. However, exercising skepticism may also come at a cost (e.g., budget overruns and potential conflicts with management). The failure to identify a material misstatement in the financial statements may result in restatements. Research on outcome effects suggests that auditor’s performance evaluation may be influenced more by the outcome of their skeptical behavior (i.e., whether or not a misstatement is found) than by whether they engaged in the appropriate level of skeptical behavior. This study aims to obtain new empirical evidence whether there is a difference between the auditor’s performance evaluation when a misstatement is found than when no misstatement is found. These studies further examine whether consultation during the process of exercising skepticism can alleviate the outcome effect bias.This is a experimental that research for a causal relationship between the dependent variabel and independent variable. Respondents in this study is the auditor who has experience doing supervision. Repondents were gethered in the seminar organized by IAPI and PPPK. Seminar was held on 2016 may 30th, in Semarang Quest Hotel. Testing of this reserch using indepent sample t-test and two way ANOVA.Finding of first experiment finds that the outcome of an investigation will affect auditors’ performance evaluations. There are significant differences of performance evaluations between staff who do not identify a misstatement versus staff who do identify a misstatement. This reserach also examine whether responses are significantly higher when a misstatement is found than when no misstatement is found. Futhermor result of this study reveal that consultation with the superior during the process of exercising skepticism effectively mitigate the outcome effects in auditor evaluations. The result of this study show that the evaluators did not effected the outcome effect in auditor’s performance evaluation.
oai:ojs.ejournal.undip.ac.id:article/29634
2020-10-10T00:17:06Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/29634
2020-10-10T00:17:06Z
JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 1, Tahun 2019; 76-101
DAMPAK INFORMASI SOSIAL DAN LINGKUNGAN TERHADAP KEPUTUSAN MANAJER
Eristiani, Deva; STIE Bank BPD Jateng
Solovida, Grace Tianna; STIE Bank BPD Jateng
2020-04-20 23:48:49
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/29634
Social and environmental accounting, Stakeholder theory, Project evaluation.
id
The increasing concern and focus on the social and environmental impacts lead many companies to consider making a social and environmental report. The report was intended to the external parties; however, it may benefit the internal parties especially for the manager in conducting the project. This research aimed to obtain empirical evidence on the influence of the social and environmental information to the manager decision. The population of this research was the students from the private university in Semarang who have enrolled in Akuntansi Manajemen and Sistem Pengendalian Manajemen (the management accounting and management control system), and the sample was 98 students. The research employed One Way ANOVA using SPSS. The result of this study indicated that social and environmental information significantly influenced the manager decision.
oai:ojs.ejournal.undip.ac.id:article/38036
2021-05-18T06:30:35Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/38036
2021-05-18T06:30:35Z
JURNAL AKUNTANSI DAN AUDITING
Volume 17, Nomor 1, Tahun 2020; 131-157
DETERMINAN CARBON EMISSION DISCLOSURE DI INDONESIA
Yusuf, Muhammad; STIE Bank Jateng
2021-05-05 14:54:09
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/38036
environmental performance, company size, corporate governance, carbon emission disclosure
Global and uncontrolled climate change has caused a variety of problems and has become one of the biggest environmental issues in recent years. Indonesia is the fifth largest carbon emitting country in the world and as a country that has signed the Kyoto Protocol must participate in efforts to reduce carbon emissions. According to the Ministry of Environment and Forestry, industry is one of the biggest contributors to carbon emissions. This is one of the reasons why companies (industries) must contribute to reducing carbon emissions. Efforts made by companies are to do carbon emission disclosure. Carbon emission disclosure in Indonesia is still a voluntary disclosure so that not all companies make disclosures in their financial statements. This study aims to obtain empirical evidence about the factors that drive companies to conduct carbon emission disclosure. The determinant variables of carbon emission disclosure in this study are profitability, leverage, environmental performance, company size, and corporate governance, by taking samples of companies listed on the Corporate Governance Perception Index (CGPI) for the period 2007-2017. Determination of the research sample using purposive sampling method and data analysis techniques using the multiple linear regression method. The results showed that profitability, environmental performance, company size, and corporate governance had a positive effect on carbon emission disclosure while leverage had no effect on carbon emission disclosure. This research contribution provides empirical evidence about profitability, environmental performance, company size, and corporate governance are factors that drives companies to do carbon emission disclosure in Indonesia.
oai:ojs.ejournal.undip.ac.id:article/4352
2017-07-20T22:02:24Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4352
2017-07-20T22:02:24Z
JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 2, Tahun 2012; 123-136
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE
Annisa, Nuralifmida Ayu; Universitas Sebelas Maret
Kurniasih, Lulus; Universitas Sebelas Maret
2012-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4352
en
This study aims to find out how the influence of the corporate governance of tax avoidanceactivity in companies listed on Indonesia Stock Exchange in 2008. The samples are publiclytraded company listed on the Indonesia Stock Exchange in 2008 as many as 200 companies. Thisstudy uses data analysis and regression analysis of the elements of corporate governance and taxavoidance. The results of this study show that the elements of corporate governance that consist ofaudit quality and audit committee significantly influence the activity of tax avoidance as measuredusing proxy book tax gap. Other results show that the tax avoidance activity as measured withproxy book tax gap are not affected significantly by institutional ownership and board ofcommissioners. Limitation of this study is not to use each type of industries as control variable socan’t identify the direct effect from type of industry on tax avoidance. Another limitation of thisstudy is use corporate governance’s proxy separately, so it can’t capture the full effect ofcorporate governance.Keywords:corporate governance, ownership structure, board of commissioners, audit committee,tax avoidance, book tax gap.
oai:ojs.ejournal.undip.ac.id:article/48332
2023-06-03T10:07:31Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/48332
2023-06-03T10:07:31Z
JURNAL AKUNTANSI DAN AUDITING
Volume 18, Nomor 2, Tahun 2021; 199-210
Pengaruh Karakteristik Perusahaan terhadap Audit Report Lag di Indonesia
Silvia, Silvia; Trisakti University
Wardhani, Nurhastuty; Trisakti University
2021-12-20 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/48332
Audit Report Lag; Company Characteristics; Covid-19 Pandemic.
id
This study was conducted to analyze the effect of company characteristics on the delay in submitting audit reports, where the characteristics of the selected companies are company size, operational complexity and financial distress. This study uses financial data for 2017-2020 from 22 companies engaged in the hotel, restaurant and tourism sector which are listed on the Indonesia Stock Exchange. The sample was selected using the purposive sampling method, a multiple linear regression analysis model that was tested with the IBM SPSS 26 tools. The novelty of this study is to show whether the impact of the COVID-19 pandemic can extend the audit completion time. In this study, it was found that there was an effect of company size which had the ability to extend the audit report lag, but it was different from operational complexity and financial distress which had no relationship to the occurrence of audit report lag. In addition, there is also a significant difference in the number of audit completion days before and during the COVID-19 pandemic period.
oai:ojs.ejournal.undip.ac.id:article/4680
2017-07-20T22:01:03Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4680
2017-07-20T22:01:03Z
JURNAL AKUNTANSI DAN AUDITING
Volume 7, Nomor 2, Tahun 2011; 111-121
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE(ICD)
Stephani, Thresya; Universitas Diponegoro
Yuyetta, Etna Nur Afri; Universitas Diponegoro
2011-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4680
intellectual capital, intellectual capital disclosure, annual report, firm size, firm age, leverage, profitability, type of auditor
en
Increased attention regarding intellectual capital as a dominant factor in the growingcompetitiveness and strength of a firm has encouraged the organizations to disclose theirintellectual capital. This study aims to analyze the factors that affect the disclosure of intellectualcapital, namely firm size, firm age, leverage, profitability, and type of auditor in a firm. Thesamples used were secondary data from the Indonesia Stock Exchange (IDX) Annual Report ofmanufacturing companies listed on the Stock Exchange in 2008-2010. Samples were taken witha purposive sampling method, and who meet the criteria for sample selection. This study usesMultiple Linear Regression Analysis, with t statistics test the hypothesis testing and statistical testF. The results showed that firm size, leverage, and type of auditor affect the intellectual capitaldisclosure(ICD). However, firm age and profitability has no effect on ICD
oai:ojs.ejournal.undip.ac.id:article/50512
2023-06-04T15:54:42Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/50512
2023-06-04T15:54:42Z
JURNAL AKUNTANSI DAN AUDITING
Volume 19, Nomor 2, Tahun 2022; 225-248
FINANCIAL DUE DILIGENCE IN INCREASING COMPANY VALUE THROUGH BANKING MERGERS AND ACQUISITIONS DURING COVID-19
Dwiyanti, Arnika; University of Indonesia
Wondabio, Ludovicus Sensi; University of Indonesia
2022-12-20 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/50512
company value, financial due diligence, mergers and acquisitions
en
The COVID-19 pandemic took an enormous effect on the company's ability to survive, and the most popular way to survive was through mergers and acquisitions (M&A), which in Indonesia, was triggered by the stipulation of Financial Services Authority Regulation (POJK) Number 12/POJK.03/2020 on Commercial Bank Consolidation. Thus, M&A activities in the Indonesian Banking industry increased, concerning the role of engaged auditors as practitioners who have competency in conducting financial due diligence (FDD) through critical aspects that are directly and not directly affected by pandemic conditions. This research focused on FDD process evaluation to support the aims of reducing failure of M&A by confirming the veracity of data, so it could prevent loss and create value for shareholders. To understand the practice, concurrent mixed method research was applied to the acquisition case of PT Bank Mayora (Mayora) by PT Bank Negara Indonesia Tbk (BNI) through interviews and documentation. The evaluation of this research is not only within the scope of M&A in previous research but carries the banking industry's FDD to comply with POJK during the COVID-19 pandemic. The study finds some new aspects to contribute wider points of view for auditors in conducting FDD, including technology-based FDD development of processes and procedures.
oai:ojs.ejournal.undip.ac.id:article/9698
2017-07-20T22:06:19Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/9698
2017-07-20T22:06:19Z
JURNAL AKUNTANSI DAN AUDITING
Volume 11, Nomor 1, Tahun 2014; 39-61
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KUALITAS LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING
Fauziah, Fitri Ella; Universitas Islam Nahdlatul Ulama’ Jepara
Marissan, Ichwan; Universitas Islam Nahdlatul Ulama’ Jepara
2014-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/9698
csr, earnings quality, corporate governance
en
This research is motivated by the growing environmental issues. Guidelines for good corporategovernance requires companies to create checks and balances, enforcing transparency andaccountability, as well as promoting corporate social responsibility for the survival of thecompany (KNKG, 2006). Disclosure of corporate social responsibility has a short-term goalis to minimize earnings management, while long-term goal is to build a good relationship withstakeholders. Research relating to the relationship between corporate social responsibilitywith diverse earnings quality. Research related to the relationship between corporate socialresponsibility with earnings quality is diverse, therefore, this study adds corporate governance asa moderating variable. This study aims to provide empirical evidence regarding the relationshipbetween corporate social responsibility and quality of earnings with corporate governance as amoderating variable. This study uses independent directors and audit committee as a proxy forcorporate governance mechanism, while earnings management or a proxy of earnings quality.The analysis technique used in the study is to use Moderating Regression Analysis (MRA) andresidual test. This study uses secondary data such as financial statements and annual report nonfinancialcompanies listed on the Indonesia Stock Exchange for the period 2010-2012. The resultsshowed that the hypothesis of one and two hypothesis is accepted while the third hypothesis isnot accepted.
oai:ojs.ejournal.undip.ac.id:article/12138
2017-07-20T22:03:55Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/12138
2017-07-20T22:03:55Z
JURNAL AKUNTANSI DAN AUDITING
Volume 10, Nomor 2, Tahun 2014; 215-235
KARAKTERISTIK PERUSAHAAN DAN CREDIT RISK
Permanasari, Erma Wahdani; Universitas Negeri Sebelas Maret
Suhardjanto, Djoko; Universitas Negeri Sebelas Maret
2014-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12138
firm characteristics, credit risk, bond rating
en
The purpose of this study is to determine the effect of characteristic of firm to the level of creditrisk. Characteristics of the firm is proxied by size, leverage, spread ownership, net profit margin,return on equity, industry type and scope of the company’s operations. Measurement of level creditrisk uses PT Pefindo bond rating. Annual reports of listed companies in PT Pefindo and IndonesiaStock Exchange (IDX) 2010-2011 are collected based on purposive sampling techniques. Thepopulation is 238 companies. Sample used amounted to 84 companies. The analysis model usedin this study is multiple linear regression. Results of this study indicate that the level of corporatecredit risk in Indonesia is high because it is below the 50.00%. The test result of multiple regressionshowed that firm of characteristic affect the level of credit risk. Firm characteristics that affectthe level of credit risk are size, leverage, dispersion of ownership, net profit margin and returnon equity.
oai:ojs.ejournal.undip.ac.id:article/13868
2018-10-06T09:55:21Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13868
2018-10-06T09:55:21Z
JURNAL AKUNTANSI DAN AUDITING
Volume 13, Nomor 1, Tahun 2016; 61-79
THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT
Supriyaningsih, Supriyaningsih; Universitas Diponegoro
Fuad, Fuad; Universitas Diponegoro
2016-05-31 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13868
real earnings management, characteristics of audit committee, good corporate governance, agency theory.
Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.
oai:ojs.ejournal.undip.ac.id:article/18223
2020-04-17T21:41:45Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/18223
2020-04-17T21:41:45Z
JURNAL AKUNTANSI DAN AUDITING
Volume 14, Nomor 1, Tahun 2017; 55-70
DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH (Studi Pada Kantor Inspektorat Provinsi Maluku Utara)
Zamzam, Irfan; Universitas Khairun
Mahdi, Suriana AR; Universitas Khairun
2018-03-24 02:26:12
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/18223
Professional Experience, Work quality, Independence, careers and tackling and top management
This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path and top management influence of internal auditor on the effectiveness of internal audit. Analysis was conducted by using multiple regression analysis from 43 respondents. The results showed that; Professional expertise, quality of work, independence and career path affect the effectiveness of internal audit while top management support does not influence the effectiveness of internal audit.
oai:ojs.ejournal.undip.ac.id:article/25769
2020-10-10T00:16:56Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/25769
2020-10-10T00:16:56Z
JURNAL AKUNTANSI DAN AUDITING
Volume 15, Nomor 2, Tahun 2018; 221-243
PENGARUH KONSERVATISME AKUNTANSI DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)
Warislan, Putri; Fakultas Ekonomi dan Bisnis Universitas Jambi
Putra, Wirmi Eka; Fakultas Ekonomi dan Bisnis Universitas Jambi
Tiswiyanti, Wiwik; Fakultas Ekonomi dan Bisnis Universitas Jambi
2019-10-06 17:43:10
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/25769
Conservatism Accounting, Corporate Social Responsibility (CSR) Disclosure, Earnings Management, Data Panel Regression Analysis
This research was aimed to know the influence of conservatism accounting and corporate socialresponsibility (CSR) disclosure on earnings management. Variable of conservatism accountingwas proxied by accrual. Variable of corporate social responsibility (CSR) disclosure was proxiedby corporate social responsibility index (CSRI) which refers to guidelines corporate socialresponsibility index (CSRI) version GRI-G4 and GRI Standard. Sample used in this research wasmining companies listed in IDX (Indonesian Stock Exchange) from 2015 – 2017. Samplingtechnique used in this research was purposive sampling. Samples collected in this research were31 companies, a total of 93 data. Data analysis used in this research was descriptive statistics anddata panel regression analysis. Software used to run data was evies 7. The results of this researchshowd as follow. Simultaneously, conservatism accounting and coporate social responsibility(CSR) disclosure had influence on earnings management. Partially, conservatism accounting hadinfluence on earnings management, while corporate social responsibility (CSR) disclosure had noinfluence on earnings management.
oai:ojs.ejournal.undip.ac.id:article/38023
2021-05-19T23:01:55Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/38023
2021-05-19T23:01:55Z
JURNAL AKUNTANSI DAN AUDITING
Volume 17, Nomor 1, Tahun 2020; 26-55
CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT
https://ejournal.undip.ac.id/index.php/akuditi/article/download/38023/116892
Adi, Yohana Epifani Kartika; STIE Bank BPD Jateng
Kusumaningtyas, Metta; STIE Bank BPD Jateng
2021-05-05 14:54:09
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/38023
corporate governance, firm size, leverage, real earnings management.
Investors always use various information to get maximum profit in investing activities. This study aims to examine the effect of corporate governance, firm size and leverage on real earnings management. Corporate governance is proxied by institutional ownership, the proportion of the independent board of commissioners, and the number of audit committee meetings. The sample of this research is 90 consumer goods industry companies listed on the Indonesia Stock Exchange, which were selected using a purposive sampling method during the 2014-2018 research period. The analysis technique used is multiple linear regression. The results of the study conclude that institutional ownership, the proportion of the independent board of commissioners and the number of audit committee meetings have no effect on real earnings management. However, firm size and leverage have a positive effect on real earnings management.
oai:ojs.ejournal.undip.ac.id:article/4345
2017-07-20T22:01:32Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4345
2017-07-20T22:01:32Z
JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 1, Tahun 2011; 30-42
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia)
Suhardjanto, Djoko; Universitas Sebelas Maret
Yulianingtyas, Rena Rukmita; Universitas Sebelas Maret
2011-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4345
en
The purpose of this study is to examine the influence of local government characteristicstowards mandatory disclosure compliance of financial statement. Local governmentcharacteristics used in this research are size, the number of Satuan Kerja Perangkat Daerah(SKPD), type of local government. This research also used control variable such as the totalnumber of Parliament members and location of local government. This research focuses onthe disclosure compliance of balance sheet stated in SAP. 100 financial statements ofmunicipalities are chosen as samples, but there are only 51 samples that can be used in thisresearch. The results of descriptive statistic show that the average level of mandatorydisclosure compliance in Indonesian municipalities is 30.85%. The maximum level ofmandatory disclosure compliance in Indonesian municipalities is 50.88% (Kabupaten Sinjai),while the minimum level is 14.70% (Kota Sukabumi). The results of regression analysis showthat the number of parliament members as control variable (β = 0.090 and p-value of 0.049)are significant predictor for the level of mandatory disclosure compliance towards SAP, whilesize, the number of SKPD, and type of local government as local government characteristicsdoesn’t influence mandatory disclosure compliance of financial statement. The finding isexpected to have some contributions for local government’s, especially for policy makers andregulators. The implications of this study are the regents need to encourage the disclosurecompliance with SAP, and apply reward and punishment system regarding mandatorydisclosure.Keywords: mandatory disclosure, governmental accounting standard (SAP), localgovernment characteristics
oai:ojs.ejournal.undip.ac.id:article/44489
2023-06-01T03:26:29Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/44489
2023-06-01T03:26:29Z
JURNAL AKUNTANSI DAN AUDITING
Volume 18, Nomor 1, Tahun 2021; 92-104
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA (SUB SEKTOR LOGAM DAN SEJENISNYA)
Fadhilah, Khairul; Universitas Pancasila, Jakarta
2021-06-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/44489
id
oai:ojs.ejournal.undip.ac.id:article/4675
2017-07-20T22:00:24Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4675
2017-07-20T22:00:24Z
JURNAL AKUNTANSI DAN AUDITING
Volume 7, Nomor 1, Tahun 2010; 33-48
PERAN VARIABEL KOMITMEN ORGANISASI DAN INOVASI PADA HUBUNGAN PENGANGGARAN DAN KINERJA: STUDI KASUS PADA SKPD KABUPATEN MAGELANG
Kunwaviyah, Kunwaviyah; Universitas Diponegoro
Syafruddin, Muchamad; Universitas Diponegoro
2010-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4675
budgetary participation, managerial performance, organization commitment, perception of innovation, public sector organization
en
This study aims to examine the budgetary participation and performance relationship in apublic sector organization. It also attempts to examine whether organization commitment andperception of innovation mediate the budgetary participation and performance relationship.To collect data of this study, survey questionnaires are used. From 160 questionnaires weregiven to managers in a public sector organization, questionnaires with complete answers were58 questionnaires (36.25%). A path analysis was utilized to examine the direct and indirecteffects of budgetary participation on managerial performance.The analysis results indicate thatbudgetary participation and managerial performance have positive relationship and statisticallysignificant. Budgetary participation also directly affects organization commitment and perceptionof innovation. But budgetary participation did not indirectly affect managerial performance viathe intervening variables of organization commitment and perception of innovation.
oai:ojs.ejournal.undip.ac.id:article/49862
2023-06-01T06:09:30Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/49862
2023-06-01T06:09:30Z
JURNAL AKUNTANSI DAN AUDITING
Volume 18, Nomor 1, Tahun 2021
The Influence of Profitability, Leverage, and Board Characteristics on Corporate Environmental Disclosure in Asia Pacific Market
Maharani, Solehah Ayu; Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro
Fuad, Fuad; Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro
2022-06-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/49862
Environmental disclosure; Profitability; Leverage; Board Independence; Board Diversity; ISO 26000
en
This Paper Examines the influence of profitability, leverage, and board characteristics on the environmental disclosure under ISO 26000. Data were collected from 5440 firm-year observations from 12 countries in Asia Pacific. Our study finds that profitability, leverage, and board characteristics do not significantly affect environmental disclosure. Nevertheless, this research can explain that the awareness of environmental policy for employees and society must be improved. Especially in maintaining the social and environmental welfare to their surroundings and increasing the demand of the stakeholders.
oai:ojs.ejournal.undip.ac.id:article/5994
2017-07-20T22:19:10Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/5994
2017-07-20T22:19:10Z
JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 2, Tahun 2013; 199-225
Model Deteksi Kecurangan Berbasis Fraud Triangle
Sukirman, Sukirman; Universitas Negeri Semarang
Sari, Maylia Pramono; Universitas Negeri Semarang
2013-05-31 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/5994
fraud, fraud triangle
en
The case of issuers violation in stock market is one of the most frequent case that should besolved by the stock market’s Regulator Board. In Indonesia, the authority to do the surveillance instock exchanges is handled by the Capital Market Supervisory Agency and Financial Institution(or called ‘Bapepam-LK’ in Indonesian). There is a gap between society’s expectation towardBapepam-LK as the regulator and its performance in solving several companies violation caseswhich demands some alternative solutions. Based on the above description, this study willempirically investigate the development of fraud detection model using fraud triangle based onthe cases of violation committed by public companies in Indonesia. In detail, the problems inthis research are: (1) Is there any difference related to the triggering factors of Fraud Trianglebetween the company that commits fraud and the company that does not; (2) Is there any differencein terms of pressure between the company that commits fraud and the company that does not;(3) Is there any difference in terms of opportunity between the company that commits fraud andthe company that does not; (4) Is there any difference in terms of rationalization between thecompany that commits fraud and the company that does not. This research was carried out to thepublic companies who are registered in Indonesia Stock Exchanges (BEJ). Generally, there aretwo sample group in this research. The first sample group consiststed of the companies who hadcommitted fraud and the second group as comparison consisted of the non-fraud companies. Inthis research there are 98 companies as the research samples which consisted of 23 companieswho had committed fraud and 75 companies who did not commit fraud. The analysis tool usedfor this research was logistic regression because the measurements of dependent variable usedthe categorical that is dummy variable, code (0) was used for the non-fraud companies and code(1) was used to indicate the companies who committed fraud. The research result shows that fromfour hypothesis proposed in this research, only one variable which fits in to the model (variablein equation) because posesses the significance score above 0.05. The interpretation is that thehigher the audit report (rationalization), will make the company’s probability to commit fraud isalso higher. From the above explanation, it can be concluded that the fourth hypothesis (H4) isaccepted because the audit report (rationalization) is proven to have the ability in forming themodel to predict fraud in a company.
oai:ojs.ejournal.undip.ac.id:article/12064
2017-07-20T22:03:36Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/12064
2017-07-20T22:03:36Z
JURNAL AKUNTANSI DAN AUDITING
Volume 10, Nomor 1, Tahun 2013; 114-137
KOMITMEN ANTARA AUDITOR DAN KLIEN: ANTESEDEN DAN KONSEKUENSI
Cahyonowati, Nur; Universitas Diponegoro
2013-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12064
antecedents, consequences, commitment, continuance intention
en
This research examines the antecendents and consequences of commitment in auditor andauditee relationship. Using mail survey to public company and client’s of a local audit firmin Semarang, this research found client orientation is an important determinant for affectivecommitment. Both affective and calculative commitments predicted client’s opportunistic behavior.Affective commitment is suggested to decrease client’s opportunistic behavior, while, calculativecommitment is suggested to increase client’s opportunistic behavior. Finally, this researchsuggested that auditee’s opportunistic behavior determined auditee’s continuance intention.
oai:ojs.ejournal.undip.ac.id:article/13862
2018-10-07T20:49:47Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13862
2018-10-07T20:49:47Z
JURNAL AKUNTANSI DAN AUDITING
Volume 12, Nomor 2, Tahun 2015; 123-139
PENGARUH EFEKTIFITAS FUNGSI AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN BUMN DIMODERASI OLEH PENGARUH POLITIK ( Studi Empiris di Indonesia )
Bimantara, Theobaldus M; Universitas Diponegoro
Laksito, Herry; Universitas Diponegoro
2015-04-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13862
Effectiveness of Internal Audit Function, Political Influence, Financial Performance, BUMN (State Owned Enterprises).
This research aims to examine the relationship between internal audit practice and financial performance of BUMN with consideration to contextual effect of political condition as mediating variable between internal audit practice and financial performance of BUMN In Indonesia. The research model analyzed by using Moderated Regression Analysis (MRA). The results showed that no significant correlation in the effectiveness of the internal audit function on the financial performance BUMN in Indonesia. And then, there is no moderating effect of political context on the effectiveness of the internal audit function influence on the financial performance BUMN in Indonesia. However, the findings of this study used data that might be too little consequence the number of BUMN that is not enough. No evidence of the moderating effects in this study define that political context is not a moderating variable.
oai:ojs.ejournal.undip.ac.id:article/13874
2020-04-17T21:41:17Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13874
2020-04-17T21:41:17Z
JURNAL AKUNTANSI DAN AUDITING
Volume 13, Nomor 2, Tahun 2016; 176-190
THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE
Santy, Prima; Department of Accounting, Faculty of Economics, Hasanuddin University
Tawakkal, Tawakkal; Department of Accounting, Faculty of Economics, Hasanuddin University
Pontoh, Grace T.; Department of Accounting, Faculty of Economics, Hasanuddin University
2016-12-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13874
adoption of IFRS, earnings management, banking companies
The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management. The research aimed to give empirical evidence concerning the impact of the IFRS adoption on earnings management, and the test of the difference level of earnings management between before and after the IFRS adoption. The research scope focused on the implementation of IFRS adoption particularly in PSAK No. 50 and PSAK No. 55 (revised 2006) concerningfinancial instruments. The research objects were the banking companies listed in Indonesia Stock Exchange for 4 years (2008-2011), i.e. as many as 23 banks. Samples were taken by using the purposive sampling technique. The main variables in this research are IFRS and earnings management,and includes several control variable, among others are, size, financial leverage, market to book value and institutional investors. The data were analyzed usingmultiple regression analysis and different t-test analysis. The research result indicates that the IFRS adoption has not effect the decreaseon the earnings management.Among the four control variables, the variable institutional investor is found not to have theeffect on earnings management, whereas the other three variables haveeffect.The result of the different t-test analysis also indicates that statistically there is not significant difference on the level of the earnings management between before and after IFRS adoption. Thus, based on this study concluded that the adoption of IFRS still allow for the occurrence of earnings management.
oai:ojs.ejournal.undip.ac.id:article/20488
2020-04-17T21:42:39Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/20488
2020-04-17T21:42:39Z
JURNAL AKUNTANSI DAN AUDITING
Volume 15, Nomor 1, Tahun 2018; 115-137
ANALISIS PERAN KARYAWAN DALAM HUBUNGAN ANTARA DUKUNGAN PIMPINAN DENGAN FEKTIVITAS SPIP DAN KUALITAS LAPORAN KEUANGAN
Sudarno, Sudarno; Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Diponegoro
2018-09-29 12:19:20
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/20488
quality of finansial statement, the role of efectivness SPIP, competence, commitment, motivation, and leadership supported
The implication of issuance of Law No. 17/ 2003 on State Finance and Law No 71/ 2010 onGovernment Accounting Standard (SAP), the state universities have to compile and present finansial statements. The purposes of this research are to investigate factors which are affectingthe quality of finansial statement, the role of effectiveness SPIP to the effect of and to identify thecharacteristic of develop a finansial statement and level of leadership supported at state highereducation in Jawa Tengah and DI Yogyakarta. Population of this research was the accountingdivision responsible for preparing financial statements in 15 state universities in Jawa Tengahand DI Yogyakarta. Assuming each division had 7 staff; questionnaires were distributed by postsand couriers to 105 staff. Data from 67 respondents (63,81%) were analyzed by path analysis byusing PLS 2.0. This study supported the role of efectivness SPIP in developing a high quality offinansial statement. The commitment and motivation affects to quality of finansial statementindirectly through efectivness SPIP. However, this research has not enough evidence to said thatcompetency affects to efectivness SPIP. The other, The results of this study tend to supportmediation hypothesis that leadership supported affects to efectivness SPIP and quality offinansial statement indirectly through competency, commitment and motivation.
oai:ojs.ejournal.undip.ac.id:article/35059
2022-11-03T00:56:18Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/35059
2022-11-03T00:56:18Z
JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 2, Tahun 2019; 60-88
HUBUNGAN INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN
Saputra, Achmad Arya Hudiyono; Universitas Airlangga
2020-12-17 09:37:45
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/35059
intellectual capital; firm performance; ROA; Tobin’s Q; resource-based theory
en
This study examines the relationship between intellectual capital and firm perfomance. This study is to prove that intellectual capital can be considered by management as a factor in improving frim performance. The population in this study are all those listed on the Indonesia Stock Exchange during the period 2014 to 2018 that has meet the criteria that have been determined. In this study, intellectual capital measured by using value added intellectual coefficient (VAIC™) method. The results suggest that the intellectual capital has a positive association with firm performance proxied with ROA and Tobin’s Q, implying that the intellectual capital help firm to increase it’s performance. This study supports the argument of resource based theory that if the intellectual capital can be managed properly by the firm, intellectual capital will increase competitive advantage for the firm and also can increase their performance.
oai:ojs.ejournal.undip.ac.id:article/4350
2017-07-20T22:02:24Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4350
2017-07-20T22:02:24Z
JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 2, Tahun 2012; 95-108
CORPORATE SOCIAL RESPONSIBILITY: UPAYA MEMAHAMI ALASAN DIBALIK PENGUNGKAPAN CSR BIDANG PENDIDIKAN
Naraduhita, Dea Cendani; Universitas Airlangga
Sawarjuwono, Tjiptohadi; Universitas Airlangga
2012-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4350
en
Corporate Social Responsibility (CSR) is a corporate commitment to include social and environmentalaspects into every operation. Thus, corporate responsibility is not longer confined tothe company's financial responsibility towards the shareholdernya, but more broadly tostakeholders as a whole. The main concept of CSR is sustainable development, which means anactivity carried out more than just philantropy or charity events. Since made regulationsregarding the activities relating to Corporate Social Responsibility (CSR), ie in Act No. 40 year2007 regarding Limited Liability Companies, CSR has now become a liability law for thecompany in Indonesia. Therefore, now many companies those carry out those activities.Nevertheless, in accounting there has been no clear rule regarding the reporting of CSRactivities. IAI itself, in SFAS No. 1, implicitly conveys that the company can also provideadditional reports on matters which is added value in their financial statements. This study aimsto analyze and compare the various CSR activities undertaken in education by several leadingcompanies in Indonesia. The method used is the method of Library Studies (Library Research).Therefore, the object of research include the Annual Report and Sustainability Report (if any),and other articles related to that can be obtained online or through other sources. Ten companieshave been used as a sample research report or include elements of CSR into the company'sAnnual Report, although the actual reporting on matters such as CSR is still highly voluntary. Theresults obtained showed that each company has a flagship program different associated with theirCSR activities to the field of education.Keywords:corporate social responsibility, education, annual report, sustainability report
oai:ojs.ejournal.undip.ac.id:article/24870
2023-06-01T03:26:29Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/24870
2023-06-01T03:26:29Z
JURNAL AKUNTANSI DAN AUDITING
Volume 18, Nomor 1, Tahun 2021; 1-22
PENGARUH PERTUMBUHAN LABA, UKURAN PERUSAHAAN DAN REPUTASI KAP TERHADAP KUALITAS LABA
Sari, Medina Anggita; Fakultas Ekonomi dan Bisnis Universitas Pembangunan “Veteran” Jakarta
Ginting, Rudi; Fakultas Ekonomi dan Bisnis Universitas Pembangunan “Veteran” Jakarta
Nopiyanti, Anita; Fakultas Ekonomi dan Bisnis Universitas Pembangunan “Veteran” Jakarta
2021-06-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/24870
en
This research is a quantitative research aimed to determine the effect of earnings growth, firm size, and reputation of KAP on earnings quality. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange 2016-2017 with purposive sampling methods. The researcher used 63 companies from 148 companies that experienced profit growth during the study period. Secondary data in the observation period originated from the company's annual Financial Statements that have been published. The hypothesis test used is Multiple Regression Analysis by the Program and Service Solution (SPSS) version 25 statistic with a significance level of 5%. The results of the study show that earnings growth, company size and KAP reputation do not significantly influence earnings quality.
oai:ojs.ejournal.undip.ac.id:article/4360
2017-07-20T22:02:48Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4360
2017-07-20T22:02:48Z
JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 1, Tahun 2012; 43-55
DAMPAK KONSERVATISME AKUNTANSI DAN STRUKTUR KEPEMILIKAN TERHADAP RELEVANSI INFORMASI AKUNTANSI
Fuad, Fuad; Universitas Diponegoro
2012-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4360
en
This study aims to figure out the impactof ownershipstructure and accounting conservatism on thevalue relevance of accounitng information. Besides, this study also tests the efficiency of return inreflecting firms’ future profitability. Results of the study imply that firms with higher institutionalownership has more capability in predicting future profitability. Finally, current study alsofiguresout that the information content of accounting information is slightly faster in the firms withmore conservative accounting policies.Keyword:accounting conservatism, ownership structure, accounting information
oai:ojs.ejournal.undip.ac.id:article/48505
2023-06-03T10:07:31Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/48505
2023-06-03T10:07:31Z
JURNAL AKUNTANSI DAN AUDITING
Volume 18, Nomor 2, Tahun 2021; 228-240
The Effect of IFRS Implementation in The Gray Index : Leverage, Liquidity, Profitability, Solvency, and Portion of Public Share on Disclosure of Financial Statements
Aminajamiah, Siti; Universitas Muhammadiyah Prof.Dr.HAMKA
Sumardi, Sumardi; Universitas Muhammadiyah Prof.Dr.HAMKA
Nugroho, Arif Widodo; Universitas Muhammadiyah Prof.Dr.HAMKA
2021-12-20 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/48505
Keywords: gray leverage index; liquidity; profitability; portion of public shares; solvency and disclosure of financial statements.
en
This study aims to determine the effect of IFRS implementation on the disclosure of financial statements as proxied by the gray index. The variables studied in this study are the index of gray leverage, liquidity, profitability, solvency, and the share of public shares. While the disclosure of financial statements is measured by using the Wallace Index. This study uses quantitative methods with secondary data obtained from the IDX and the company's website. The research population is food & beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016 - 2020 research year with a research sample of 60 data consisting of 12 (twelve) companies. The method for estimating the regression equation uses a fixed effect model. The results showed that the gray . index leverage, liquidity, profitability, and solvency have no effect on the disclosure of financial statements. While the gray index portion of public shares has a positive effect on the disclosure of financial statements.
oai:ojs.ejournal.undip.ac.id:article/4686
2017-07-20T22:01:03Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4686
2017-07-20T22:01:03Z
JURNAL AKUNTANSI DAN AUDITING
Volume 7, Nomor 2, Tahun 2011; 203-211
PENGARUH RISIKO LITIGASI TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING
Atiqah, Miratul; Universitas Diponegoro
Purwanto, Agus; Universitas Diponegoro
2011-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4686
litigation risk, earnings management, audit quality, auditor size
en
Asymmetry of information between agency and principal, make the management have opportunityto create earnings management. Earnings management has a disadvantage to investors. Auditorshave a risk that investor can make a assertion to auditor is called litigation risk. The purposeof this research is to examine the influence of Litigation Risk to Earnings Management and theinfluence Audit Quality as the moderating variable in relations between Litigation Risk andEarnings Management. The proxy for earnings management is discretionary accruals by JonesModel (performance-matched discretionary accruals). Audit Quality in this research use auditorsize. This study uses secondary data from financial statement of manufacturing companies whichlisted on Bursa Efek Indonesia in 2008-2010. This research uses purposive sampling method. Themethod analysis of this research used multiple regression analysis.The results of this research show that litigation risk had no influence on earnings management.The result of the test to moderating variable shows that audit quality had negative influence onthe relations between Litigation Risk and Earnings Management.
oai:ojs.ejournal.undip.ac.id:article/12059
2017-07-20T22:03:36Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/12059
2017-07-20T22:03:36Z
JURNAL AKUNTANSI DAN AUDITING
Volume 10, Nomor 1, Tahun 2013; 13-28
FAKTOR FUNDAMENTAL, SUKU BUNGA DAN NILAI TUKAR TERHADAP RETURN SAHAM
Widyastuti, Tri; Universitas Pancasila
Andamari, Basis G.; Universitas Pancasila
2013-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12059
fundamental factors, interest rate, exchange rate and stock return
en
This research is performed in order to test the influence of the variables Return on Equity (ROE),Debt Equity of Ratio (DER), Earning per Share Log (EPS Log), Interest Rate and Exchange Ratetoward Stock Return of companies that specializes in consumption goods sector that is listed inBEI over period 2008 – 2011. Data analysis with multi linier regression and hypothesis test usedt-test and F-test at level of significance 5%. Besides that, a classic assumption examination whichconsist of data normality test, multicolinierity test, heteroskedasticity test and autocorrelation testis also being done to test the multi linier regression model. Based on normalty test, multicolinieritytest, heteroskedasticity test and autocorrelation test, the multi linier regression model has fulfilthe classic assumption deviation empirical evidence show as EPS Log, and Interest Rate haveinfluence significance toward Stock Return. ROE, DER and Exchange rate do not have influence significance toward Stock Return . Where it was proved that together ROE, DER, EPS Log, Interest Rate and Exchange Rate have influence significance toward Stock Return of the company
oai:ojs.ejournal.undip.ac.id:article/13857
2018-10-05T22:40:06Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13857
2018-10-05T22:40:06Z
JURNAL AKUNTANSI DAN AUDITING
Volume 12, Nomor 1, Tahun 2015; 39-52
IMPLEMENTASI KONSEP NEW PUBLIC MANAGEMENT DI DINAS KOPERASI DAN UMKM KOTA SURABAYA
Sayidah, Nur; Fakultas Ekonomi UniversitasDr. Soetomo Surabaya
Mulyaningtyas, Alvy; Fakultas Ekonomi UniversitasDr. Soetomo Surabaya
Winedar, Mustika; Fakultas Ekonomi UniversitasDr. Soetomo Surabaya
2015-04-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13857
New Public Management, budget, performance
This article aims to determine the implementation of the concept of New Public Management (NPM) in the public sector, especially the Office of Cooperatives and SMEs Surabaya. Research approaches use qualitative. Method of data collection is done through interviews with heads of departments of Cooperatives and SMEs Surabaya. The data were analyzed by coding method. This method give the code on records that allow researchers to create a theme or concept through conceptual categorization. The results showed that the NPM concept is implemented in the Department of Cooperatives and SMEs Surabaya through measurement performance based on budget absorption and the benefit in society, creation of competition through competitive tender, valuation of individual performance based on remuneration system, and discipline and austerity in the use of resources
oai:ojs.ejournal.undip.ac.id:article/19776
2020-04-17T21:42:17Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/19776
2020-04-17T21:42:17Z
JURNAL AKUNTANSI DAN AUDITING
Volume 14, Nomor 2, Tahun 2017; 172-194
TATA KELOLA DAN RISIKO BANK SYARIAH DI INDONESIA PERIODE 2008-2016
Mutmainah, Siti; Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
2018-08-05 15:01:20
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/19776
corporate governance, financing risk, Islamic Bank
This study investigates the effect of corporate governance on Islamic bank’s risk in Indonesia during 2008-2016. The bank’s governance consists of board of commissioner (including risk control committe and audit committee), management, and sharia supervisory board. Because of the existence of these boards is a mandatory, hence this research focus on the amount of members and meetings in each board and committee. Results show that the amount of meetings held by management and risk control committee negatively influence the financing risk. This research implies the Islamic banks to strenghten their governance to control their banks’ risk. This research also recommends Central Bank and National Sharia Board to be more effective in performing its supervisory function.
oai:ojs.ejournal.undip.ac.id:article/29635
2020-10-10T00:17:09Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/29635
2020-10-10T00:17:09Z
JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 1, Tahun 2019; 102-111
PERKEMBANGAN PENELITIAN MENGENAI PERGANTIAN AUDITOR
Mustofa, Abdurrahman Zaki; Universitas Sebelas Maret
2020-04-20 23:48:50
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/29635
Analytic Method, Audit Switch, Bibliography, Charting the Field, Management Switch
id
This study aims to provide an overview of the development of the research related to audit switch, the samples taken from various national journal that can be accessed online. 18 samples taken from 9 national journals with the time span of 2009 to 2018. This research use Charting the Field method that was developed by Hesford et al (2007) where the researcher classified articles based on the topic and research method that is used on the articles. The results show that the most researched variable is Pergantian Manajemen. Research topic related to audit switch that is researched the most is anteseden topic, using Pergantian Manajemen Variable. The research method that is used the most is analytic method and among all samples there is no article that use review method.
oai:ojs.ejournal.undip.ac.id:article/46622
2022-11-02T16:57:12Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/46622
2022-11-02T16:57:12Z
JURNAL AKUNTANSI DAN AUDITING
Volume 17, Nomor 2, Tahun 2020; 1-9
PERMINTAAN AUDIT PADA KOPERASI SIMPAN PINJAM: BENTUK TRANSPARANSI DAN AKUNTABILITAS
Putri, Miranti Kartika; Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Diponegoro
Januarti, Indira; Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Diponegoro
2022-06-06 06:30:40
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/46622
Gearing Ratio; Number of Members; Size of Cooperative; Audit Service
The objective of financial statement auditing is to ascertain whether the financial statements prepared by the cooperation have been prepared in accordance with the provisions of the presentation. However, the culture to audit the financial statements of the cooperation is still very low. Thus it is necessary to identify and analyze factors that affect the demand for audit service. This study has the objective to analyze the influence of financial factor (gearing ratio), non financial factors (the number of members and the size of cooperatives) to demand audit service on “Koperasi Simpan Pinjam” at Central Java province level. The dependent variable used is dummy (nominal). Hypothesis was tested using logistic regression. Total sample of 130 units of “Koperasi Simpan Pinjam”, samples that can be processed and used only 93 units. The results of this study indicate that the variable number of members and the size of cooperative have positive effect on the demand for audit service, while variable gearing ratio do not influence the demand for audit service in the “Koperasi Simpan Pinjam”.
oai:ojs.ejournal.undip.ac.id:article/4359
2017-07-20T22:02:48Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4359
2017-07-20T22:02:48Z
JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 1, Tahun 2012; 31-42
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Puspitasari, Elen; Unisbank Semarang
Sari, Anggraeni Nurmala; Unisbank Semarang
2012-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4359
en
Audit delay or the completion of the audit period may affect the timeliness of the informationpublished and can affect the level of uncertainty that decision based on published information.Characteristic of the company is one of the factors that affect audit delay. This research aimed toexamine the influence of the characteristics of the company, which consists of company size,solvency, profit or loss company on audit delay in the manufacturing companies listed on theIndonesia Stock Exchange (IDX) by adding one variable that is thought to have an influence onaudit delay, i.e. the size of Public Accounting Firms. The entire manufacturing companies listed onthe IDX in 2007 to 2010 are population in this study. Purposive sampling technique is used toobtain the sample size by 69 manufacturing companies with the acquisition of observational data asmuch as 276. Multiple regression analysis is used to test hypotheses to explain the relationshipbetween the variables in this research. The results of the partial examination showed that allindependent variables are characteristics of the company consists of company size, solvency, profitor loss of the company, and the size of the Public Accounting Firms has a significant influence onaudit delay.Keywords:audit delay, characteristic of the company, company size, solvency, profit or loss, size of thepublic accounting firms
oai:ojs.ejournal.undip.ac.id:article/48474
2023-06-03T10:07:31Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/48474
2023-06-03T10:07:31Z
JURNAL AKUNTANSI DAN AUDITING
Volume 18, Nomor 2, Tahun 2021; 211-227
Green Competitive Advantage dan Faktor Fraud dalam Mempengaruhi Kecurangan Laporan Keuangan
https://ejournal.undip.ac.id/index.php/akuditi/article/download/48474/153257
Megawati, Rosim; Fakultas Ekonomi dan Bisnis, Universitas Trisakti
Murwaningsari, Etty; Fakultas Ekonomi dan Bisnis, Universitas Trisakti
2021-12-20 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/48474
en
This study aims to determine the effect of green competitive advantage factors and fraud: frequency of number of CEO photos, unstable organizational structure, financial target, ineffective monitoring, and political connection to fraudulent financial statement. This observation uses secondary annual reporting and sustainability data from all corporate sectors except the banking sector, with a total of 220 from 2020 to 2021, listed on idx.co.id and the company's official website Determination of the sample in this test is done with a targeted sampling procedure to get a representative sample in accordance with the criteria of the researcher. Logistics regression analysis is an analytical tool in this study using SPSS version 22 program. The result of this study are green competitive advantage, unstable organizational structure, ineffective monitoring, and political connections have a negative impact. While the number of CEO photos and financial targets have a significant positive effect on fraud.
oai:ojs.ejournal.undip.ac.id:article/4681
2017-07-20T22:01:03Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4681
2017-07-20T22:01:03Z
JURNAL AKUNTANSI DAN AUDITING
Volume 7, Nomor 2, Tahun 2011; 122-133
PENGARUH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM (STUDI KASUS PADA PERUSAHAAN PERAIH PENGHARGAAN ISRA 2009-2010)
Akis, Aldair Rorin; Universitas Diponegoro
Mutmainah, Siti; Universitas Diponegoro
2011-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4681
sustainability reporting, ISRA, abnormal return, trading value activity
en
This research studies the impact of Indonesia Sustainability Reporting Award (ISRA) announcementto abnormal return and trading value activity. The impact of award publication could be seenfrom whether there are some differences between abnormal return and trading value activitybefore and after ISRA announcement. The research samples are 16 companies which acceptedthe appreciation of ISRA period 2009-2010. The research data that used is secondary data thatconsist of daily closing price of shares and daily trading volume with an event period 5 days beforeannouncement and 5 days after announcement by used a market adjusted model for expectedreturn. Hypothese are tested by paired samples t-test. The result of this research proves that thereis no difference abnormal return before and after ISRA 2009-2010 announcement, Trading valueactivity have no difference before and after ISRA 2009-2010 announcement.
oai:ojs.ejournal.undip.ac.id:article/50701
2023-06-04T15:54:42Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/50701
2023-06-04T15:54:42Z
JURNAL AKUNTANSI DAN AUDITING
Volume 19, Nomor 2, Tahun 2022; 249-271
CORPORATE CULTURE BERBASIS BARZANJI DALAM MENINGKATKAN NILAI PERUSAHAAN
Amin, Gurfatil; Prodi Akuntansi, Universitas Islam Negeri Alauddin Makassar
Abdullah, Muhammad Wahyuddin; Prodi Akuntansi, Universitas Islam Negeri Alauddin Makassar
Jannah, Raodahtul; Prodi Akuntansi, Universitas Islam Negeri Alauddin Makassar
2022-12-20 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/50701
Corporate Culture, Barzanji, Nilai Perusahaan, Kepercayaan Stakeholders
en
This study aims to determine how the implementation of corporate culture in increasing the value of the company by integrating the cultural values of Barzanji. This research was conducted at the Tahfidzul Quran Wadi Mubarak Islamic boarding school in Sinjai Regency. The informants consisted of pesantren administrators, village heads, village priests and the surrounding community. This research is a qualitative research using a descriptive semi-structured interview approach. The source of data in this study is primary data in the field and is supported by secondary data using literature. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The results of this study reveal that the implementation of Barzanji's cultural values can act as a filter in preventing the emergence of negative human resource behavior in the company. People who practice barzanji values are considered positively by the community and village government because they make a significant contribution to the surrounding community. In addition, people who apply the barzanji culture have a good understanding of religion and can set a good example for others so that they tend to maintain good behavior. One aspect of stakeholder assessment of the company is through its human resources, the better the human resources, the more they will increase their trust in the company in providing welfare for them. The higher the stakeholder's trust in the company, the higher the value of the company.
oai:ojs.ejournal.undip.ac.id:article/9699
2017-07-20T22:06:19Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/9699
2017-07-20T22:06:19Z
JURNAL AKUNTANSI DAN AUDITING
Volume 11, Nomor 1, Tahun 2014; 62-82
ANALISIS FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DENGAN MORAL JUDGMENT SEBAGAI PEMODERASI (STUDI PADA BPK RI PERWAKILAN PROVINSI MALUKU UTARA)
Mahdi, Suriana AR.; Universitas Khairun Ternate
2014-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/9699
perceived audit quality, competence, independence, due professional care, leadership
en
This study generally aims to analyze determinants audit quality with moral judgment as themoderating and has a specific purpose to know; influence of competence on perceived audit quality,the influence of independence on perceived audit quality, the influence of due professional care onperceived audit quality, the influence of leadership style on perceived audit quality, the influenceof organizational culture on perceived audit quality, the influence of moral judgment on perceivedaudit quality and partially, competence, independence, due professional care, leadership style andorganizational culture influence of perceived audit quality with moral judgment as a moderatingvariable. This study is an empirical study using saturation sampling technique. Data obtained bydistributing questionnaires to 44 auditors BPK RI representatives of North Maluku province, withresponse rate as much 86.4%. Data analysis was performed using regression analysis or test theassumption of Ordinary Least Square (OLS) with a regression test to test the absolute differencevalue on variable moderation. These results indicate that: Auditor competence may increase theperceived audit quality, auditor independence may increases perceived audit quality, auditor dueprofessional may attitude may increases perceived audit quality, leadership style may increasesperceived audit quality, organizational culture had no effect on perceived auditor quality andmoral judgment does not strengthen or weakens perceived audit quality, but a moral judgment onan individual basis may increases perceived audit quality.
oai:ojs.ejournal.undip.ac.id:article/12139
2017-07-20T22:03:55Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/12139
2017-07-20T22:03:55Z
JURNAL AKUNTANSI DAN AUDITING
Volume 10, Nomor 2, Tahun 2014; 236-255
DETERMINAN AKURASI PELAPORAN ASET DAERAH
Haryanto, Haryanto; Universitas Diponegoro
2014-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12139
Obedience pressure, task complexity, knowledge, ethical perception, accuration of asset reporting
en
This study examines empirically internal factors (knowledge and ethical perception) and externalfactors (obedience pressure and task complexity) on accuration of asset reporting that wasprepared by pengguna barang/kuasa pengguna barang. Sample of the study used sixty onesamples to the pengguna barang/kuasa pengguna barang who took duty on local governmentin Indonesia. Convinience sampling method is used as sampling method. This study usedquesionaire that were given directly to the pengguna barang/kuasa pengguna barang. Theanalyzis method was used in this study is double regression analysis. The study shows resultthat external factors (obedience pressure and task complexity) has no significant influence onaccuration of asset reporting that was prepared by pengguna barang/kuasa pengguna barang.However the internal factors (knowledge and ethical perception ) has significant influence onaccuration of asset reporting that was prepared by pengguna barang/kuasa pengguna barang.
oai:ojs.ejournal.undip.ac.id:article/13869
2017-07-20T22:17:08Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13869
2017-07-20T22:17:08Z
JURNAL AKUNTANSI DAN AUDITING
Volume 13, Nomor 2, Tahun 2016; 109-124
STATE-OWNED RURAL BANK PERFORMANCE: DO GOVERNMENT OWNERSHIP AND CORPORATE GOVERNANCE UNIQUENESS MATTER?
Noerdin, Azilsyah; Universitas Diponegoro
2016-12-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13869
ownership types, corporate governance, regulations, state-owned rural banks, performance
It has been widely recognized that ownership structure has an impact on firm performance. This paper examines whether rural banks owned by government have poorer performance than those owned by private parties with the emphasis on corporate governance uniqueness of state-owned rural banks. 42 rural banks in Indonesia has been selected as the sample. MANOVA test is used to investigate the difference performance between the two types of the rural banks. The results show that state-owned rural banks perform poorer than their privately-owned counterparts. It is indicated by lower ROA ratio and higher OEOI and NPL ratios. The important implication of this finding suggets that government ownership impede boards of rural banks to implement good corporate governance practices in order to improve their banks performance.
oai:ojs.ejournal.undip.ac.id:article/18224
2020-04-17T21:41:51Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/18224
2020-04-17T21:41:51Z
JURNAL AKUNTANSI DAN AUDITING
Volume 14, Nomor 1, Tahun 2017; 71-88
PERAN BUDGET EMPHASIS DALAM MEMODERASI HUBUNGAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN DAN KINERJA MANAJERIAL (Studi Pada 30 SKPD Kota Ternate)
Kahar, Suleman H. A.; Universitas Khairun
Hormati, Asrudin; Universitas Khairun
2018-03-24 02:26:13
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/18224
participatory budgeting; ethics optimism; budget emphasis; budget slack; and managerial performance
This study aims to empirically test the effect of budgetary participation on budgetary slack and managerial performance. The study aims to empirically examines whether budget emphasis moderates budget participation on budget slack and managerial performance of Municipality Government of Ternate. Using moderated regression analysis, this study found that, 1) budgetary participation negatively affect budgetary slack 2) budget participation influences managerial performance and 3) budget emphasis moderates the relationship between budget participation on budgetary slack and managerial performance. The theoretical implications of this study indicate that agency and contingency theory could be used as a complement to a more effective budget participation process by integrating the expected performance measurement framework.
oai:ojs.ejournal.undip.ac.id:article/29630
2020-10-10T00:16:58Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/29630
2020-10-10T00:16:58Z
JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 1, Tahun 2019; 1-29
RESPONSES OF ACCOUNTABILITY TRANFORMATION PRACTICED IN MULTIPLE LEVEL OF INSTITUTIONAL LOGICS FOR BEING AUTONOMOUS STATE UNIVERSITIES IN INDONESIA
Utomo, Dwi Cahyo; Universitas Diponegoro
2020-04-20 23:48:48
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/29630
Indonesian State Universities’ Accountability Reform, Interpretive, Multiple Institutional Logics, Grounded Theory
This study investigates accountability practices of Indonesian state universities during the reform implementation for being autonomous universites called as PTN Badan Hukum. Although the reform has been implemented based on government regulation, lack of empirical study can be viewed in published articles. For that reason, this study is addresed to filling the lack of accountability research in the reform of state universities in Indonesia. The context of the reform is the adoption of autonomous universities that are more close to the concept of privatisation affected by the internationalization objective of national agenda. Interpretive research approach is adopted to develop inductively a conceptual perspective based on central phenomenon. Moreover, the cases of the study are three Indonesian state universities which implement the form of autonomous state university with pseudo named as UG, UD and UA. Straussian grounded theory approach was adopted in data analysis and collection. The central phenomenon of substantive grounded theory is labelled as multiple accountability responses in various institutional logic during transformation process of state universities that have been transformed from fully governed by Indonesia government become autonomous entities. The main finding of the study explains the presence of various institutional accountibility logics practiced in the context of internationalization process of Indonesia higher education institutions. The various institutional logics arise from personal, professional, managerial and public accountability logics. The various accountability logics display from two different environmental background that are university with less and high internationalization. Less and moderate conflict are resulted from low and high internationalization achievement respectively. The practice of accountability seem displaying more emphasize on public accountability logic in social level, managerial accountability logic in organizational level, personal and professional in individual level. The contribution of this research relates to empirical findings that enrich higher education accountability research in developing countries, employs interpretive methodology and grounded theory, and provides incremental development of institutional logics theory in explaining organizational change in a specific context.
oai:ojs.ejournal.undip.ac.id:article/38024
2021-05-19T23:24:13Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/38024
2021-05-19T23:24:13Z
JURNAL AKUNTANSI DAN AUDITING
Volume 17, Nomor 1, Tahun 2020; 56-79
ANALISIS PERBANDINGAN RASIO PROFITABILITAS SEBELUM DAN SESUDAH DIKELUARKANNYA PERATURAN MENTERI KEUANGAN NOMOR 15/PMK.010/2017 DAN NOMOR 16/PMK.010/2017 TENTANG DANA SANTUNAN PADA PT JASA RAHARJA (PERSERO) PERIODE 2016-2018
Rehan, Viola Marlita; Jurusan Akuntansi FE UNTIDAR
Sasana, Hadi Sasana; Jurusan Akuntansi FE UNTIDAR
Panggiarti, Endang Kartini; Jurusan Akuntansi FE UNTIDAR
2021-05-05 14:54:09
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/38024
Profitability Ratio, Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), Insurance
This research was conducted to analyse the profitability of PT. Jasa Raharja (Persero) before and after the issuance of Minister of Finance Regulation Number 15 / PMK.010 / 2017 and Number 16 / PMK.010 / 2017 concerning compensation funds during 2016-2018. The method of analysis used in this research is qualitative descriptive study. The data used in this study are the financial statements of PT. Jasa Raharja (Persero) taken through www.jasaraharja.co.id. The results show that there has been a significant decrease in profitability when measured by Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) between before and after the implementation of Regulation of the Minister of Finance Number 15 / PMK.010 / 2017 and Number 16 / PMK.010 / 2017. This can occur due to an increase in the amount of claim compensation by 100% and changes in the receipt of flat rate fines to progressive rate fines. In the future, it is hoped that PT. Jasa Raharja (Persero) can further maximize the company's operating activities by reducing expenses or operating costs as efficiently as possible and optimizing existing resources, such as asset management and the use of capital to obtain maximum profit, so that the NPM, ROA, and ROE obtained by the company can increased. The contribution of the research is gives the knowledge that changes the regulation gives an impact to the profitability of PT Jasa Raharja (Persero).
oai:ojs.ejournal.undip.ac.id:article/4346
2017-07-20T22:01:32Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4346
2017-07-20T22:01:32Z
JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 1, Tahun 2011; 43-54
CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR INDONESIA
Jao, Robert; Universitas Hasanuddin
Pagalung, Gagaring; Universitas Hasanuddin
2011-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4346
en
The aims of the research are to find out (1) influence of corporate governance which is arecategorized into managerial ownership, institutional ownership, board size, boardcomposition of independent commissioners, and audit committees on earnings management,(2) influence of firm size on earnings management, (3) influence of leverage on earningsmanagement. This study drew 28 samples from manufacturing companies listed in IndonesiaStock Exchange with a purposive sampling technique. The research data was collected fromannual reports within a period 2006 to 2009 of the Capital Market Reference Centre ofIndonesian Stock Exchange. The method of analysis was multiple linear regressions. Theresults of the study indicated that (1) corporate governance with managerial ownership,board composition of independent commissioners, and audit committee had significantnegative influence on earnings management, while institutional ownership and board size hadsignificant positive influence on earnings management, (2) firm size had significant negativeinfluence on earnings management, (3) leverage had not significant influence on earningsmanagement.Keywords:corporate governance, firm size, leverage, earnings management, annual report
oai:ojs.ejournal.undip.ac.id:article/47695
2023-06-03T10:07:31Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/47695
2023-06-03T10:07:31Z
JURNAL AKUNTANSI DAN AUDITING
Volume 18, Nomor 2, Tahun 2021; 180-198
The Effect of Government Accounting Standards, Utilization of Information Technology, and Accounting Internal Control on the Quality of Financial Reports with Organizational Commitments as Moderating Variables
Indriyani, Dewi; Universitas Mercu Buana
Mappanyukki, Ratna; Universitas Mercu Buana
2021-12-20 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/47695
Accounting Standards Implementation; Technology Utilization; Accounting Internal Control System; Quality of Financial statements; Organizational Commitment
en
Research aims: This study identifies the effect of applying government accounting standards; implement the information technology; and internal control system of accounting on the quality of financial reports with the moderating variable is organizational commitment.Design/Methodology/Approach: The study implemented a quantitative approach with a purposive sampling technique on 100 respondents of the State Civil Apparatus within the Ministry of Religion that comprises 53 central employees and 47 provincial employees. Collecting primary data was conducted by filling out a questionnaire. Hypothesis testing utilized bootstrapping procedure.Research findings: The results showed that the application of government accounting standards is accrual based; Utilization of Information Technology; and Accounting Internal Control have positive and significant influences on the Quality of Financial Reports. Then, organizational commitment does not act as moderation to the influence between the application of government accounting standards and the quality of financial reports. However, organizational commitment can moderate the influence between the use of information technology and the quality of financial reports, internal control and the quality of financial reports significantly
oai:ojs.ejournal.undip.ac.id:article/4676
2017-07-20T22:00:24Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4676
2017-07-20T22:00:24Z
JURNAL AKUNTANSI DAN AUDITING
Volume 7, Nomor 1, Tahun 2010; 49-61
PENGARUH KINERJA INTELLECTUAL CAPITAL TERHADAP KINERJA INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Windri, Windri; Universitas Diponegoro
Januarti, Indira; Universitas Diponegoro
2010-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4676
intellectual capital performance, intellectual capital disclosure, annual report, firm size, leverage
en
The aims of this study are to analyze the effect of intellectual capital performance on intellectualcapital disclosure in annual report of manufacturing company listed in Indonesia Stock Exchange(IDX) period 2004-2006 and to analyze the level of intellectual capital disclosure in annualreport period 2004-2006. 50 companies was taken as samples in the research.This paper usescontent analysis to compile a measure of disclosure on each annual report of manufacturingcompany and statistical analysis to test whether intellectual capital performance has a positiveeffect to intellectual capital disclosure. Based on statistical analysis, it is concluded that theintellectual capital performance and firm size have a positive effect to intellectual capitaldisclosure. Leverage has no effect to intellectual capital disclosure. The result of content analysisshows that the intellectual capital disclosure in annual report of manufacturing company period2004-2006 are less than 50%.
oai:ojs.ejournal.undip.ac.id:article/49566
2023-06-04T15:54:42Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/49566
2023-06-04T15:54:42Z
JURNAL AKUNTANSI DAN AUDITING
Volume 19, Nomor 2, Tahun 2022; 135-156
PENGARUH PERENCANAAN PAJAK DAN PROFITABILITAS TERHADAP MANAJEMEN LABA
https://ejournal.undip.ac.id/index.php/akuditi/article/download/49566/156994
https://ejournal.undip.ac.id/index.php/akuditi/article/download/49566/156995
Jesika, Cebi Clara; universitas muhammadiyah sumatera utara
2022-12-20 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/49566
en
Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan profitabilitas terhadap manajemen laba pada perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2021. Penelitian ini merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 9 perusahaan otomotif dan komponen yang terdaftar di BEI tahun 2017 - 2021. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 24. Hasil penelitian ini menunjukkan bahwa perencanaan pajak tidak berpengaruh terhadap manajemen laba. Profitabilitas tidak berpengaruh dan tidak signifikan terhadap manajemen laba. Kemudian tidak adanya pengaruh yang signifikan antara perencanaan pajak dan profitabilitas terhadap manajemen laba secara simultan.
oai:ojs.ejournal.undip.ac.id:article/5995
2017-07-20T22:19:10Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/5995
2017-07-20T22:19:10Z
JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 2, Tahun 2013; 226-243
Analisis Reaksi Pasar dan Risiko Investasi antara Perusahaan Perata Laba dan Buka Perata Laba
Noviant, Brahm Ardhi; Universitas Diponegoro
Marsono, Marsono; Universitas Diponegoro
2013-05-31 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/5995
income smoothing, market reaction, investment risk
en
The research aims to: 1) Analyzing is there any difference of market reaction between incomesmoothers and non income smoothers companies. 2) Analyzing is there any difference of investmentrisk between the income smoothers and non income smoothers companies. The research was doneto manufactures companies listed in BEI. Among 149 manufactures companies listed in BEI, 48companies were taken to become sample. Using Eckel Index, the sample were divided into twotype, 9 income smoothers and 39 non income smoothers. Documentation technique was used togather data. Independent sample t-test was used to analyzed data if it has normal distribution inKolmogorov-Smirnov test. The result show that there was no difference of the market reactionbetween income smoothers and non income smoothers companies, and there was no differenceof investment risk between income smoothers and non income smoothers companies. It’s becausethe result of independent sample t-test show the probability of amount market reaction andinvestment risk were not significant in 5%.
oai:ojs.ejournal.undip.ac.id:article/12136
2017-07-20T22:03:55Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/12136
2017-07-20T22:03:55Z
JURNAL AKUNTANSI DAN AUDITING
Volume 10, Nomor 2, Tahun 2014; 181-194
PENGARUH MANAJEMEN LABA, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL REPORTING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia)
Zulaikha, Zulaikha; Universitas Diponegoro
2014-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12136
earnings management, firm size, managerial ownerships, corporate social responsibility disclosures.
en
This research aims to examine the influence of earnings management, managerial ownerships,and firm size on the corporate social responsibility disclosures. The samples of this study aremanufacturing firms listed in the Indonesia Stock Exchange in 2009-2011. The results showthat the managerial ownership and firm size significantly affect corporate social responsibilitydisclosures, however, eranings management does not. Based on the legitimacy theory, thesefindings support that the more managerial ownership and firm size so it will the more corporatesocial responsibility disclosures.
oai:ojs.ejournal.undip.ac.id:article/13863
2018-10-06T09:50:25Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13863
2018-10-06T09:50:25Z
JURNAL AKUNTANSI DAN AUDITING
Volume 12, Nomor 2, Tahun 2015; 140-159
NIAT UNTUK MENGAMBIL CHARTERED ACCOUNTANT DENGAN THEORY OF PLANNED BEHAVIOR
Wardani, Guhti Ayu Sri; Universitas Diponegoro
Januarti, Indira; Universitas Diponegoro
2015-04-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13863
Theory of planned behavior (TPB), intention, career, Chartered Accountant
This study aims to analyze and provide empirical evidence about the influence of perceptions and attitudes, subjective norms, and perceived behavioral control on the intention of students to take a chartered accountant. The sample in this study is undergraduate’s students in Faculty of Economics Department of Accounting 2015 and PPAk’s students class of 2014 and 2015 at Diponegoro University were 107 respondents. The method of collecting data is a survey method by distributing questionnaire to respondents either directly or electronically. The data was analyzed using logistics regression analysis. The results showed subjective norm has a significant influence on the intention of student to take a Chartered Accountant. While factors perceptions and attitudes and perceived behavioral control have no a significant influence on the intention of students to take Charetered Accountant.
oai:ojs.ejournal.undip.ac.id:article/13875
2018-10-07T20:53:22Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13875
2018-10-07T20:53:22Z
JURNAL AKUNTANSI DAN AUDITING
Volume 13, Nomor 1, Tahun 2016; 80-96
ANALISIS FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2014)
Luke, Luke; Universitas Diponegoro
Zulaikha, Zulaikha; Universitas Diponegoro
2016-05-31 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13875
tax aggressiveness, effective tax rates, firm size, corporate social responsibility
This study aims to examine empirically the effect of corporate social responsibility (CSR), return on asset (ROA), inventory intensity, and size of firm to tax aggressiveness. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2014. Sampling technique used was purposive sampling method. There were 190 companies that fulfilled the criteria of sampling. The result of this study showed that corporate social responsibility (CSR) and inventory intensity have negative significant influence to tax aggressivensess. Meanwhile, return on asset (ROA) and size of firm have positive significant relationship to tax aggressiveness.
oai:ojs.ejournal.undip.ac.id:article/25765
2020-10-10T00:16:46Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/25765
2020-10-10T00:16:46Z
JURNAL AKUNTANSI DAN AUDITING
Volume 15, Nomor 2, Tahun 2018; 138-149
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE RISK DISCLOSURE (CRD) (Studi Empiris pada Perusahaan-Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)
Pramardhikasari, Ellensia; Universitas Diponegoro
Januarti, Indira; Universitas Diponegoro
2019-10-06 17:43:09
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/25765
corporate risk disclosure (CRD), risk management, firm characteristics, agency theory
The purpose of this research is to provide empirical evidence about the factors which areinfluence corporate risk disclosure (CRD) in annual report of corporates mining. Corporatecharacteristics used in this research are firm size and leverage companies. Risk disclosure wasmeasured by content analysis-sentence approach. The research data were collected from 160of financial statements and annual reports of corporates mining that listed in Indonesian StockExchanges (IDX) for 2011 until 2015. Theory agency be used in this research to explains therelationship between variables. The analysis method of this research is using multipleregression analysis. The result of this research find that corporate characteristics, firm size,have significant positive effect on corporate risk disclosure (CRD) and leverage companiesdidn’t have significant effect on it.
oai:ojs.ejournal.undip.ac.id:article/35060
2022-11-03T00:56:44Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/35060
2022-11-03T00:56:44Z
JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 2, Tahun 2019; 89-104
THE EFFECTS OF AUDIT LAG, OPINION SHOPPING, LEVERAGE, AND PROFITABILITY TO THE GOING CONCERN AUDIT OPINION
Pratiwi, Rizqah Hanie; Universitas Trisakti
2020-12-17 09:37:46
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/35060
Audit Lag, Opinion Shopping, Leverage, Profitability, Going Concern Audit Opinion.
en
This study aims to determine the effect of audit lag, opinion shopping, leverage and profitability to the going concern audit opinion. The independent variables used in this study are audit lag, opinion shopping, leverage and profitability. The dependent variable used in this study is the going concern audit opinion. Data were obtained from audited financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 26 companies during the period 2016-2018 with the total final sample being 78 samples. The sampling method is the purposive sampling method. The type of data used entirely is in the form of quantitative secondary data. This study uses a logistic regression analysis method. The result of this study indicate that leverage has a significant positive effect on going concern audit opinion, audit lag does not have a significant and negative effect on going concern audit opinion, opinion shopping does not have a significant and positive effect on going concern audit opinion, and profitability does not have a significant and negative effect on going concern audit opinion.
oai:ojs.ejournal.undip.ac.id:article/4349
2017-07-20T22:01:32Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4349
2017-07-20T22:01:32Z
JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 1, Tahun 2011; 83-94
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA DOSEN AKUNTANSI
Trisnaningsih, Sri; UPN "Veteran" Jawa Timur
2011-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4349
en
Performance of lecturer is strongly influenced by the behavior of organization commitmentand professional commitmen that are the foundation for the acting or the direction inperforming tasks. Research in the first year study the performance of lecturer related aspectsof behavior that affect the performance of lecturer. The variables in this research include:performance of lecturer, organization commitmen, professional commitment and motivation.The research population is lecturer at PTS in East Java. Sample selection procedure isdetermined by using random sampling method. Technical analysis and hypothesis testing areusing multiple regression tools. The result of first year research shows that motivationsignificantly influences the performance of lecturer.Keywords:performance of lecturer, organization commitment, profession commitment,motivation.
oai:ojs.ejournal.undip.ac.id:article/24967
2023-06-01T03:26:29Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/24967
2023-06-01T03:26:29Z
JURNAL AKUNTANSI DAN AUDITING
Volume 18, Nomor 1, Tahun 2021; 23-39
PENGARUH FRAUD PENTAGON DALAM PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2015-2017
Rahmani, Suci; Trisakti University
Amin, Muhammad Nuryatno; Trisakti University
2021-06-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/24967
en
AbstractThenmain objectivemof this studynis to analyzenthe factorsnof fraudulent financialnreporting withnpentagon fraudnanalysis. Thisnresearch usesnfive independentmvariables whichmis pressuremwith financialmtarget proxy, opportunityiwith proxynof ineffectiveimonitoring, rationalizationiwith change in auditornproxy, competencenwith proxy changenof director, andlarrogance with proxylfrequent numberlof CEO's picture. Whilelthe dependentpvariable is fraudulentlfinanciallreporting. Thisnresearch usespsecondary datapthat islfinancial reportpand annual report. Thelsample ofpthis studypare 41osamples ofnfinancialpcompanies listednin thenIndonesianStock Exchange (BEI) duringnthei2015 - 2017 period. Samplingntechniquenused ismpurposivensamplingomethod. Thepmethod of analysis innthis studyouses logistic regression no analysisi method. The resultskof thisnresearch showsjthat themineffective monitoring variablenhas aipositive significantoinfluence ofifraudulent financial reporting, meanwhile financialntargets has apnegative significantninfluence. Changeoin auditor,change of director, and frequent number of CEO'sjpicturemhas no influence of fraudulentnfinancial reporting.Keywords: Fraud; Fraudulent Financial Reporting; Fraud Pentagon
oai:ojs.ejournal.undip.ac.id:article/4361
2017-07-20T22:02:48Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4361
2017-07-20T22:02:48Z
JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 1, Tahun 2012; 56-69
ANALISIS KINERJA INTERNAL, BALANCE SCORECARD DAN PENGEMBANGAN KEUANGAN MIKRO BERKELANJUTAN (STUDI PADA LEMBAGA PERKREDITAN DESA DI PROVINSI BALI)
Suartana, I Wayan; Universitas Udayana
Ariyanto, Dodik; Universitas Udayana
2012-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4361
en
Starting in 1984 Bali’s village micro financial institutions, which are called Lembaga Perkreditan Desa(LPD), were set up at the level of the customary village. These villages own, finance and govern the LPDs asan integral part of Balinese culture. The final say in every matter lies with the assembly of indigenousresidents (“krama”), the ultimate authority in every village. This research is aimed to analyze the relationshipbetween LPD and contribution of LPD in order to reduce % percentace of population below the poverty line(%PBL). The independent variable Return on Asset (ROA) has contribution to reduce PBL. ROA is internalperformance of LPD. Additonal analysis is conducted by field experiment to explore improvement internalperformance of LPD with Balance Scorecard. Balance Scorecard is not only measurement tools but strategictools in order to reduce %PBL.Keywords:LPD, internal performance, balance scorecard and poverty
oai:ojs.ejournal.undip.ac.id:article/48818
2023-06-03T19:34:16Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/48818
2023-06-03T19:34:16Z
JURNAL AKUNTANSI DAN AUDITING
Volume 19, Nomor 1, Tahun 2022; 43-59
Pengaruh Kompetisi dan Kerjasama Terhadap Kinerja Individu dengan Iklim Kepedulian Sebagai Variabel Mediasi Serta Informasi Kinerja Relatif Sebagai Variabel Moderasi
Hartono, Yudi; Fakultas Ekonomi dan Bisnis, Magister Akuntansi Universitas Katolik Soegijapranata
Murniati, Monika Palupi; Fakultas Ekonomi dan Bisnis, Magister Akuntansi Universitas Katolik Soegijapranata
2022-06-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/48818
Cooperation and Competition, Caring Climate, Performance Information
id
This study aims to measure the effect of cooperation and competition on individual performance through a caring climate as a mediating variable and relative performance information as a moderating variable. The research was carried out with the quantitative methods and data was collected directly using a scale measurement survey to the research partisipants. The results of the regression analysis on this study show the empirical evidence that the cooperation and competition assignments can have a direct effect on performance. Meanwhile the caring climate variable can’t mediate the effect of competition and cooperation model to the individual performance. In the other hand, relative performance information can has a significant influence on the relationship between caring climate and performance.
oai:ojs.ejournal.undip.ac.id:article/4789
2017-07-20T22:19:10Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4789
2017-07-20T22:19:10Z
JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 2, Tahun 2013; 97-127
STRUKTUR KEPEMILIKAN, MEKANISME TATA KELOLA PERUSAHAAN, DAN BIAYA KEAGENAN DI INDONESIA (Studi Empirik pada Perusahaan di Bursa Efek Indonesia)
Hadiprajitno, Paulus Basuki; Universitas Diponegoro
2013-05-31 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4789
agency cost, corporate governance mechanism, ownership structure, family ownership, financial institution ownership, government ownership, foreign ownership.
en
This study is to examine the effect of corporate governance (the owners’s character and thegovernance mechanism) on agency cost. This research shows that family ownership, financialinstitution ownership, government ownership, and foreign ownership have negative effects onagency cost that is proxied as managerial operation cost and or as assets turnover, compared topublic ownership. Furthermore, ownership concentration of at least 5 percent each is not provento effect the agency cost. Results of other examination show that the proportion of independentboard and the number of board meetings have negative effects to the agency cost that is proxiedas assets turnover. However, these two variables and the number of audit committee meetinghave the opposite effect to the agency cost when it is proxied as managerial operation cost.Theseinconsistencies are caused by the ineffective implementation of corporate governance mechanismin Indonesia even after 10 years of implementation.
oai:ojs.ejournal.undip.ac.id:article/12060
2017-07-20T22:03:36Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/12060
2017-07-20T22:03:36Z
JURNAL AKUNTANSI DAN AUDITING
Volume 10, Nomor 1, Tahun 2013; 29-44
KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN ITEM VOLUNTARY DALAM LAPORAN KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA
Sabeni, Arifin; Universitas Diponegoro
2013-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12060
Voluntary Disclosure Index; Firm’s characteristics
en
This research is aimed a) to identify the level of voluntary disclosure by using Voluntary DisclosureIndex, and b) to analyze the firm’s characteristics that have significant impact on disclosure levelof each firm in certain industry. The Descriptive statistics and multiple regression analysis areused to examine these objectives, particularly for analyzing firm’s characteristic ( such as board ofdirectors composition, the number of audit committee’s member, firm’s size, leverage, profitability,firm’s operations, and the industry types) and their impact on the voluntary disclosure level. Theresults by using descriptive statistics show that the mining industry have the highest voluntarydisclosure Index (VDI), followed by infra structure and transportation industry, then agricultureindustry. The lowest of Voluntary disclosure index is property and real Estate industry. The resultsalso show that the board of director composition, firm’s size, firm’s operation, and the industrytypes have the significant impact on the level of voluntary disclosure.
oai:ojs.ejournal.undip.ac.id:article/13858
2018-10-05T22:41:36Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13858
2018-10-05T22:41:36Z
JURNAL AKUNTANSI DAN AUDITING
Volume 12, Nomor 1, Tahun 2015; 53-73
PENGARUH PENGUNGKAPAN SUKARELA PADA TANGGUNG JAWAB MANAJEMEN ATAS LAPORAN KEUANGAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014)
Bani, Rasis Ahmad; Universitas Diponegoro
Haryanto, Haryanto; Universitas Diponegoro
2015-04-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13858
Voluntary Disclosure, MRF, Accruals-bassed Earning Management, Real Earning Management
This Study aims to eximine how the effect of voluntary disclosure of management's responsibility for the financial reports for earning management. This study analyzed the effect voluntary disclosure of MRF for accrual earning management and real earning management as measured by discretionary accruals, cash flow from operation, discretionary expenses, and production cost.The population of this research are consist of companies are listed on Indonesian Stock Exchange in the year 2014. The samples in this study were selected using purposive sampling, consisting of 127 manufacturing firms in the year 2014. This study used multiple regression analysis model to examine the effect of voluntary disclosure of management's responsibility for the financial reports for accruals earning management and real earning managements.The result of this study indicate that firms with MRF has no effect with accruals earning management and real earning management. The findings from this study show firms with MRF manipulate their earnings use cash flow from operations (sales manipulation).
oai:ojs.ejournal.undip.ac.id:article/13870
2018-10-05T22:47:42Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13870
2018-10-05T22:47:42Z
JURNAL AKUNTANSI DAN AUDITING
Volume 13, Nomor 2, Tahun 2016; 155-175
ANALISIS PENGUNGKAPAN EMISI GAS RUMAH KACA
Prafitri, Anistia; Universitas Diponegoro
Zulaikha, Zulaikha; Universitas Diponegoro
2016-12-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13870
disclosure of greenhouse gas emissions, environmental management systems, company size, return on asset
This study aimes to examine the effect of environmental management system, company's environmental performance, company size, industry type, return on asset and leverage on the greenhouse gas emissions disclosures. The population are the agriculture, energy, transportation, base and chemical companies listed on the Stock Exchange in the year 2014-2015. Total samples used are 298 companies. Logistic regression is used to test the hypothesis. The results indicate that there is a positive and significant effect of the environmental management system, the company's environmental performance, company size, industry type, and leverage on the disclosures of greenhouse gas emissions, but return on asset don’t have effect on them
oai:ojs.ejournal.undip.ac.id:article/20483
2020-04-17T21:42:21Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/20483
2020-04-17T21:42:21Z
JURNAL AKUNTANSI DAN AUDITING
Volume 15, Nomor 1, Tahun 2018; 1-36
PENGARUH FRAMING DAN URUTAN BUKTI TERHADAP AUDIT JUDGMENT: KOMPARASI DAN INTERAKSI KEPUTUSAN INDIVIDU-KELOMPOK
Haryanto, Haryanto; Departemen Akuntansi, FEB UNDIP
2018-09-29 12:19:17
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/20483
Compare, types of decision maker, framing, order effect, audit judgment, the auditor
This study aims to compare type of decision maker (individual-group) on the influence offraming and order effect for making an audit judgment by the auditor. A laboratoryexperiment approach with 120 auditors from The Audit Board of The Republic of Indonesia(Badan Pemeriksa Keuangan Republik Indonesia) as participants used to hypothesistesting. The results show that framing influences an audit judgment, and the interactionbetween framing and type of decision-maker affects on audit judgment. The study alsoshows that the order effect factor influences audit judgment. The interaction between theorder of evidence and the type of decision-maker also occurs, which indicates a decisionshift of individual-group in influencing an audit judgment. Consistent with several previousstudies, the group's decision is in line and greater or smaller then individual decision hasbeen made previously.
oai:ojs.ejournal.undip.ac.id:article/29636
2020-10-10T00:17:12Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/29636
2020-10-10T00:17:12Z
JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 1, Tahun 2019; 112-149
EFFICIENCY OF ZAKAT MMANAGEMENT OORGANIZING (OPZ) IN INDONESIA
Aziz, Roikhan Mochamad; UIN Syarif Hidayatullah Jakarta
2020-04-20 23:48:50
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/29636
Efficiency, DEA, OPZ
en
National charity potential in Indonesia is very large, but not comparable to the fact that the number accumulation ZIS in Indonesia. Then, needs to be done to optimize the potential of zakat is one of them with efficiency. The purpose of this study was to determine the level of efficiency of Zakat Management Organization (OPZ). The sampling technique used in this research is purposive sampling by taking a sample of 2 organizations zakat is BAZNAS and PKPU. The data used in this research is secondary data obtained from financial statements published by BAZNAS and PKPU. Measurement of efficiency in this study using Data Envelopment Analysis (DEA).Input variables used in this study is the operational costs and personnel costs, while the output variable is the receipt and disbursement of zakat. Results from this study showed that only BAZNAS who always achieve efficiency levels of 100 percent during 2011-2013, while PKPU experiencing fluctuating conditions of efficiency. On average achievement BAZNAS efficiency from 2011 through 2013 is equal to 100 per cent, while the average achievement of efficiency PKPU fluctuated during the period 2011-2013 amounted to 52.13 percent.
oai:ojs.ejournal.undip.ac.id:article/46623
2022-06-06T06:30:47Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/46623
2022-06-06T06:30:47Z
JURNAL AKUNTANSI DAN AUDITING
Volume 17, Nomor 2, Tahun 2020; 10-32
OPTIMALISASI PENERIMAAN DI ERA REFORMASI PAJAK: EKSTENSIFIKASI BERBASIS PENGUASAAN WILAYAH DENGAN PEMODERASI TAX BASE
Hapsari, Ika; Prodi Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Stikubank
Hardiningsih, Pancawati; Prodi Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Stikubank
2022-06-06 06:30:45
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/46623
extensification, regional mastery, tax revenue optimization, tax base, tax reform
Tax base enrichment is DGT’s main purpose in the 2020-2024 strategic plan. This program is parallel with the tax reform volume III agenda in DGT since 2017. The research aims to measure the effectiveness of extensification based on regional mastery especially using the digital approach at Central Java I Regional DGT Office in supporting DGT's strategic goal: tax revenue optimization. Tax base as moderator aims to determine the effect on the correlation between the two. Primary data came from online questionnaires results from fifty respondents and in-depth interviews. Data analysis using multiple linear regression. The result shows that extensification based on regional mastery has a significant and positive effect on tax revenue optimization, while tax base moderation doesn't have any effect. The result of the interaction test also concluded that the tax base did not moderate the relation between extensification based on regional mastery and tax revenue optimization in the tax reform era.
oai:ojs.ejournal.undip.ac.id:article/4358
2017-07-20T22:02:48Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4358
2017-07-20T22:02:48Z
JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 1, Tahun 2012; 16-30
PERAN CORPORATE GOVERNANCE DALAM PRAKTIK RISK DISCLOSURE PADA PERBANKAN INDONESIA
Suhardjanto, Djoko; Universitas Negeri Sebelas Maret
Dewi, Aryane; Universitas Negeri Sebelas Maret
Rahmawati, Erna; Universitas Negeri Sebelas Maret
M, Firazonia; Universitas Negeri Sebelas Maret
2012-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4358
en
The purpose of this study is to examine the effect of corporate governance to risk disclosure ofIndonesian banks. Corporate governance are identified as the board size, the proportion ofindependent director, the proportion of woman director, the educational background of presidentdirector, the culture background of president director, the number of board meetings, the number ofaudit committee meetings and the proportion of independen audit committee members. This studyalso uses leverage and profitability as control variable. The level of risk disclosure is measuredbased on identified items of Lampiran Surat Edaran Bank Indonesia No.5/21/DPNP/2003. Underpurposive sampling, secondary data of 60 annual reports year 2007-2009 of banks in IndonesianStock Exchange are selected.The average level of risk disclosure is 51.42%. The result indicatesthat the level of risk disclosure of banking is at low since risk disclosure is mandatory disclosureaccording PSAK No. 31 (revised 2000), PBI Nomor: 5/8/PBI/2003, PSAK 50 (2006) andP3LKEPPBANK (2008). The result of multiple regression shows that corporate governance affectsthe level of risk disclosure through the variable board size and the number of board meetings. Othervariable, the proportion of independent director, proportion of woman director, educationalbackground of president director, culture background of president director, the number of auditcommittee meeting, and proportion of independen audit committee members are not goodpredictors for level of risk disclosure.Keywords:risk disclosure, corporate governance, Indonesian banks
oai:ojs.ejournal.undip.ac.id:article/48519
2023-06-03T19:34:16Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/48519
2023-06-03T19:34:16Z
JURNAL AKUNTANSI DAN AUDITING
Volume 19, Nomor 1, Tahun 2022; 22-42
Analisa Abnormal Return dan Volume Perdagangan Saham Sebelum dan Sesudah Penerbitan Laporan Audit (Studi Empiris di Bursa Efek Indonesia)
Salim, Benediktio; Fakultas Ekonomi Dan Bisnis Program Studi Magister Akuntasi Universitas Katolik Indonesia Atma Jaya. Jl. Jend.Sudirman Kav 51, Jakarta 12930, Indonesia.
Mukhlasin, Mukhlasin; Fakultas Ekonomi Dan Bisnis Program Studi Magister Akuntasi Universitas Katolik Indonesia Atma Jaya. Jl. Jend.Sudirman Kav 51, Jakarta 12930, Indonesia.
2022-06-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/48519
Audit Report, Big Four and Non-Big Four accounting firm, Share price, Average abnormal return, Trading volume activity, Average trading volume activity, Event study
id
Capital market investors think that the issuance of audit reports issued by both Big Four and Non-Big Four accounting firms can provide positive signals that can be used as one of the basis for decision-making in investing in the capital market. The main objective of this study is to analyze whether there is a change in stock price as measured by average abnormal return (AAR) and changes in stock trading volume as measured by average trading volume activity (XTVA) before and after the announcement of the audit report. In conducting the analysis, this study uses an event study that observes the movement of AAR and XTVA during a window period of 7 days before and 7 days after the announcement of the audit report. The sample selection for this study used a purposive sampling method on the population of manufacturing companies listed on Indonesia Stock Exchange during the period from 2017 to 2018. In this study, using Paired Samples T-test with a significance of 5% or 0,05. Based on the results of the test conducted, it can be concluded that there is no significant difference to AAR and XTVA before and after the announcement of the audit report with an unqualified standard form audit opinion issued by Big Four and Non-Big Four accounting firm, and an unqualified audit opinion with an explanatory paragraph. Keywords: Audit Report, Big Four and Non-Big Four accounting firm, Share price, Average abnormal return, Trading volume activity, Average trading volume activity, Event study
oai:ojs.ejournal.undip.ac.id:article/4682
2017-07-20T22:01:03Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4682
2017-07-20T22:01:03Z
JURNAL AKUNTANSI DAN AUDITING
Volume 7, Nomor 2, Tahun 2011; 134-146
LAPORAN KEUANGAN PEMERINTAH DAERAH: Mengerek Responsi dan Partisipasi Masyarakat Sebagai Suatu Keniscayaan
Adi, Agustinus Santoso; Universitas Diponegoro
2011-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4682
good goverment governance, public accountability, loca financial management
en
During this time responsiveness and participation in local financial management processes -including financial statements - is still relatively low. Community participation should be given atevery stage of financial management areas ranging from drafting and ratification of the budget,implementation, up to local financial accountability reports. Constraints in the development ofresponsiveness and participation in local finance partly because of the lack of socialization intothe community and the difficulty of accessing a variety of public policy. The lack of responsivenessis also due to the lack of government support in the form of laws and regulations such as localregulations (Regulation). This article tried to give a review of the concept: good governmentgovernance, public accountability, accounting and operational scope of local government andthe local government financial statements. In this article also discussed advocacy and effortsto develop indicators of financial statements responsive community. Discussion of advocacyand the development of indicators in an attempt to overcome the lack of responsiveness andparticipation. An understanding of the concepts, advocacy and the development of indicatorsof financial statements responsive community are expected to be the starting point to promotethe establishment of good governance and accountability local goverment in governancecorrespondence with community participation
oai:ojs.ejournal.undip.ac.id:article/55821
2023-06-23T16:00:42Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/55821
2023-06-23T16:00:42Z
JURNAL AKUNTANSI DAN AUDITING
Volume 20, Nomor 1, Tahun 2023; 1-18
THE INFLUENCE OF MANAGERIAL ABILITY TOWARDS ACCOUNTING CONSERVATISM (A Study in Non-Cyclical Companies Listed on IDX)
Handoko, Maria Evelyn Jenita; Diponegoro University, Semarang, Indonesia
Fuad, Fuad; Diponegoro University, Semarang, Indonesia
2023-06-23 16:00:41
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/55821
Managerial ability, Conditional conservatism, Unconditional conservatism
en
The purpose of this study is to examine whether managerial ability affects positively to conditional and unconditional conservatism among non-cyclical companies listed on Indonesia Stock Exchange (IDX). The data used in this study uses secondary data taken from the company’s annual report that is provided in Indonesian Stock Exchange website as well as Bloomberg’s Financial Analysis (FA) and Equity Screening (EQS) for the period 2012 to 2022. In this study, the population are non- cyclical or consumer goods companies listed on the Indonesia Stock Exchange (IDX) and the sampling method used is purposive sampling technique. In the process of analysis, this research uses multiple linear regression with robust standard error method. The results of the analysis show that managerial ability affects in mixed way such as positive, negative and some even have no effect either to conditional conservatism. In addition, it affects positively to unconditional conservatism. To the best of the authors’ knowledge, few studies have explored the influence of managerial ability on accounting conservatism. For non-cyclical firms, this study’s result gives significant contribution which focuses on examining the association between managerial ability and accounting conservatism, which has not been widely used in local studies.
oai:ojs.ejournal.undip.ac.id:article/9700
2017-07-20T22:06:19Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/9700
2017-07-20T22:06:19Z
JURNAL AKUNTANSI DAN AUDITING
Volume 11, Nomor 1, Tahun 2014; 83-102
PENERAPAN IFRS DAN HUBUNGANNYA DENGAN KOMPARABILITAS PENGUNGKAPAN ASET TETAP PADA LAPORAN KEUANGAN PERUSAHAAN
Setianto, Ardian; Universitas Diponegoro
Juliarto, Agung; Universitas Diponegoro
2014-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/9700
IFRS, comparability, disclosure, PPE (Property, Plant, and Equipment)
en
The objective of this research is to analyze the implementation of IFRS and its relationship with thedisclosure comparability of fixed assets or now called PPE (Property, Plant, and Equipment) inthe financial statements. The variables used in this study is the application of IFRS which focusedon disclosure comparability of PPE. This research is based on previous research conducted byVergauwe and Gaeremynck (2013). The sample of this research was manufacturing companywhich listed on the Indonesian Stock Exchange (IDX) in the year 2011-2013. Data were collectedby using purposive sampling method and 327 observation data were analyzed. The hypothesistesting in this research utilized multiple regression analysis with SPSS Release 20. The resultsof this analysis finds that the coefficient of the interaction variable between initial property,plant, and equipment (PPE) disclosure index and the application period of IFRS in first year andsecond year is become increasingly negative. It indicates that the differences of PPE disclosurelevel among firms are decreased. This suggests that the differences of PPE disclosures level in thefinancial statements among firms become smaller over time resulting in higher comparability asthe enactment of IFRS convergence.
oai:ojs.ejournal.undip.ac.id:article/12140
2017-07-20T22:03:55Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/12140
2017-07-20T22:03:55Z
JURNAL AKUNTANSI DAN AUDITING
Volume 10, Nomor 2, Tahun 2014; 256-276
KESADARAN MAHASISWA AKUNTANSI STIENU JEPARA MENGENAI ETIKA DALAM AUDIT INTERNAL
Marisan, Ichwan; Universitas Islam Nahdlatul Ulama Jepara
Nahar, Aida; Universitas Islam Nahdlatul Ulama Jepara
Sofwan, Ali; Universitas Islam Nahdlatul Ulama Jepara
2014-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12140
ethics, ethical decision, gender, internal audit
en
The ability of internal auditors in the future, namely current students, to recognize and reactappropriately to the ethical dilemma is a problem that gets the attention of the accountingprofession. Based on this thinking it needs a study to measure the ethical awareness of thestudents when they are presented with the dilemma of internal audit situation, where they have tomake decisions based on ethical considerations. The aim of this study was to examine differencesin the accounting student awareness of ethical decision-making between men and women auditand examine differences in ethical awareness in decision making audit between students whohave taken courses with the auditing yet. Ethical decision-making variables broken down intosix scenarios. Scenario odd number (1, 3, 5) is an ethical action while the scenario is even (2, 4, 6) is an unethical act. The study population was a sample of accounting students with students who are auditing the class I / II. Methods of data collection by questionnaires distributed directlyto students while in class. The analytical method used is a different test for non-parametric datadistribution is not normal. The conclusion is the first, students have the awareness of the ethicaldecision-making, but for ethical decision-making is not only one of the three scenarios scenariowas realized. Second, in general women are more able to take unethical decisions than men.Women are able to feel such an action is unethical than men. As for ethical decision-making nodistinction between men and women. Third, there was no difference in ethical decision makingas well as unethical among students who have attended the courses who have not followed theauditing auditing.
oai:ojs.ejournal.undip.ac.id:article/19772
2020-04-17T21:41:58Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/19772
2020-04-17T21:41:58Z
JURNAL AKUNTANSI DAN AUDITING
Volume 14, Nomor 2, Tahun 2017; 89-99
PENGARUH STRUKTUR KEPEMILIKAN DAN STRUKTUR MODAL TERHADAP HARGA SAHAM
Raharjanti, Rani; Jurusan Akuntansi, Politeknik Negeri Semarang
Setyowati, Nur; Jurusan Akuntansi, Politeknik Negeri Semarang
2018-08-05 15:01:18
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/19772
Stock price, ownership, capital structure, corporate governance
This paper aims to investigate the short and long run behavior of ownership structure, capital structure and Indonesian Stock Price over the period from 2007 to 2016. To capture the long run relationships, we used the panel cointegration by Pedroni (1999, 2000, 2004), while the short run relationship are measured by Vector Error Correction Model (VECM). The main findings are as follows. First, the result of most results of Pedroni’s panel cointegration tests, suggest the null hypothesis of no cointegration is rejected. In consequence, this result suggests that there is a cointegration between stock price, managerial ownership, institutional ownership, public ownership, debt to equity ratio and earnings per share. Second, the results of VECM indicate that in the short run, only managerial ownership that will influence the stock price.
oai:ojs.ejournal.undip.ac.id:article/29637
2020-10-10T00:17:20Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/29637
2020-10-10T00:17:20Z
JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 1, Tahun 2019; 30-40
PENGARUH TUNNELLING INCENTIVE DAN DEBT CONVENANT TERHADAP TRANSFER PRICING YANG DIMODERASI OLEH TAX MINIMIZATION
Mintorogo, Astuti; Universitas Pancasila
Djaddang, Syahril; Universitas Pancasila
2020-04-20 23:48:49
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/29637
tunnelling incentive, tax minimization, debt convenant, transfer pricing
Penelitian ini betujuan untuk menguji kebenaran terhadap pengaruh tunnelling incentive dan debt convenant terhadap keputusan transfer pricing yang dimoderasi oleh tax minimization. Pengukuran tunnelling incentive melalui jumlah kepemilikan saham, debt convenant diukur menggunakan strategi hutang dengan DER, dan tax minimization diukur menggunakan beban pajak dengan persentase laba kena pajak di masing-masing perusahaan manufaktur. Sample yang digunakan berbasis data skunder, dari Bursa Efek Indonesia sejak tahun 2015-2018. Metode Purposive sampling 60 data laporan keuangan dengan jumlah 15 perusahaan manufaktur tekstil. Tunnelling incentive berpengaruh terhadap keputusan transfer pricing sedangkan debt convenant tidak berpengaruh terhadap keputusan transfer pricing. Tax minimization tidak memoderasi pengaruh antara tunnelling incentive dan debt convenant terhadap keputusan transfer pricing. Dengan memperbanyak sampel khususnya di negara-negara Asia dapat membuat penelitian ini lebih berkembang dan sebagai bahan pertimbangan bagi para investor yang ingin berinvestasi, sebaiknya melakukan pengecekan ulang laporan pada keuangan yang ditebitkan oleh perusahaan, pada saat mengambil keputusan untuk berinvestasi.
oai:ojs.ejournal.undip.ac.id:article/38033
2021-05-18T06:43:57Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/38033
2021-05-18T06:43:57Z
JURNAL AKUNTANSI DAN AUDITING
Volume 17, Nomor 1, Tahun 2020; 80-89
PERSPEKTIF AKUNTANSI MANAJEMEN LINGKUNGAN DAN PENGUNGKAPANNYA PADA NILAI PERUSAHAAN
Endiana, I Dewa Made; Universitas Mahasaraswati Denpasar
Suryandari, Ni Nyoman Ayu; Universitas Mahasaraswati
2021-05-05 14:54:09
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/38033
EMA, PROPER, Environmental, Disclusure
Company development does not only focus on maximum profit but also social and environmental welfare. This is in accordance with the principle of triple botton line accounting which consists of profit, planet and people. If the triple bottom line principle is not implemented, the company's environmental management is not organized, the company's environmental performance will decline and the company's desire to protect the environment is low. With environmental management accounting (EMA), companies can identify, assign and allocate costs accurately to a product or process, so that management is able to perform efficiency. EMA facilitates management in managing companies related to environmental performance management because of the availability of information starting from the use of raw materials, energy used, and water and the results of business processes such as waste. The importance of environmental performance in increasing the value of a company motivates researchers to determine whether the company's environmental performance and environmental disclosure have an effect on firm value. By using the sample selection criteria with purposive sampling, namely manufacturing companies that participated in PROPER 2016-2018, 15 companies were obtained as samples in this study. By using the PLS warp, the results show that Environmental Management Accounting has a positive effect on firm size, Environmental Management Accounting has a positive effect on Environmental Disclosure and Environmental Disclosure has a positive effect on firm size.
oai:ojs.ejournal.undip.ac.id:article/4354
2017-07-20T22:02:24Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4354
2017-07-20T22:02:24Z
JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 2, Tahun 2012; 151-165
PENGARUH ADOPSI PSAK NO.24 TERHADAP EARNINGS RESPONSE COEFFICIENT
Refyal, Ilha; Universitas Indonesia
Martani, Dwi; Universitas Indonesia
2012-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4354
en
This study aims to analyze the influence of PSAK No.24(Revisi 2004) adoption on earningsresponse coefficient (ERC). This study focuses discussion on the differences of ERC between theperiod before to the period after the adoption, the influence of changes in the post-employmentbenefits account (due to revision) to the ERC, and the influence of the difference in time ofadoption to the ERC. This study is divided into two tests, which are panel data regression testingand Multiple Cross-section Regression testing. ERC in the period after the adoption of the PSAK24 revision is greater than the period before the adoption of PSAK 24 revision. By usingmanufacturing companies during that adoped PSAK 24 during 2004 or 2005, the research findthat changes in post-employment benefits liability have a significant positive effect on ERC. Thecompanies that adopt the standard earlier (early adopter) have a greater ERC compare to thecompanies that adopt at the end of the mandatory time (late adopter) The study also supportsprevious research on factors affecting the ERC, which are the capital structure and size.Keywords:Earnings Response Coefficient, Revision PSAK 24, Post-employment Benefits Liability,Adoption Timing.
oai:ojs.ejournal.undip.ac.id:article/47647
2023-06-03T10:07:31Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/47647
2023-06-03T10:07:31Z
JURNAL AKUNTANSI DAN AUDITING
Volume 18, Nomor 2, Tahun 2021; 163-179
Determinan Harga Saham pada Masa Pemulihan Ekonomi Nasional: Bukti Empiris dari Pasar Saham Indonesia
https://ejournal.undip.ac.id/index.php/akuditi/article/download/47647/150485
https://ejournal.undip.ac.id/index.php/akuditi/article/download/47647/150487
Pitoyo, M. Muflik Teguh Yuli; Magister Akuntansi, Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Jl. Airlangga 4-6 Surabaya 60286
2021-12-20 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/47647
Stock price; EPS; PER; DER; ROA; ROE
id
The COVID-19 pandemic has had a devastating impact on the economy and business. The year 2021 is a period of economic recovery but the shadows of pandemic policies and regulations still exist to control the pandemic. The capital market has also been affected by the COVID-19 pandemic. This study aims to see the determinants of stock prices during the economic recovery period using financial ratio. The research sample is a company listed on the IDX whose financial statements are available in 2021. Analysis using multiple linear regression proves that EPS and ROA have a positive effect on the company's stock price.
oai:ojs.ejournal.undip.ac.id:article/4677
2017-07-20T22:00:24Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4677
2017-07-20T22:00:24Z
JURNAL AKUNTANSI DAN AUDITING
Volume 7, Nomor 1, Tahun 2010; 62-79
PENGARUH PERTIMBANGAN ETIS, PERILAKU MACHIAVELIAN, DAN GENDER DALAM PEMBUATAN KEPUTUSAN ETIS MAHASISWA S1 AKUNTANSI
Suliani, Metta; Universitas Diponegoro
Marsono, Marsono; Universitas Diponegoro
2010-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4677
ethical reasoning, machiavellian behavior, gender, ethical decision making, regression
en
This research had purposed to test and to know how big the impact of ethical reasoning,Machiavellian behaviour, and the impact of gender to ethical decision making. This research alsopurposed to found if there were any different impact of ethical reasoning, Machiavellian behaviourand gender between the group of accounting students in Satya Wacana Christian University andAtma Jaya Catholic University. This research used Purposive Sampling to choosed the sample.Sample of this research are 93 accounting students in Satya Wacana Cristian University and 97students in Atma Jaya Catholic University that have passed the Auditing I and Auditing II lessons(the name of the lessons depends on the curriculum of the university). Number of the samplewas obtained by the Slovin formula. The result indicated that on both sample, Machiavellianbehaviour had impacted the ethical decision making, whether on first or second condition. Butthe ethical reasoning and gender did not have impact on ethical decision making. This reseachalso indicated that there were no result differences between the group of accounting students inSatya Wacana Christian University and Atma Jaya Catholic University.
oai:ojs.ejournal.undip.ac.id:article/49988
2023-06-04T15:54:42Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/49988
2023-06-04T15:54:42Z
JURNAL AKUNTANSI DAN AUDITING
Volume 19, Nomor 2, Tahun 2022; 172-189
SURVIVAL STRATEGIES FOR MSME’S DURING COVID 19 IN EAST JAVA INDONESIA
Mariana, Mariana; Universitas Negeri Surabaya
Hariyati, Hariyati; Universitas Negeri Surabaya
Wuryani, Eni; Universitas Negeri Surabaya
Handayani, Susi; Universitas Negeri Surabaya
Putikadea, Insyirah; Universitas Negeri Surabaya
Abdullah, Azizah binti; Universiti Teknologi Mara, Shah Alam, Malaysia
2022-12-20 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/49988
: Survival strategies, Covid-19, MSMEs, Business Performance
en
Globally, the impact of Covid-19 has destructed business supply chains, dropped commodity prices, and increased the risk of global economic. Domestically in Indonesia, the impact of Covid -19 caused business closing, travel banning and reduction in discretionary spending. On September 2020, Bisnis Liputan6 highlighted Micro, Small and Medium Enterprises (MSMEs) as one of the main drivers of the economy in Indonesia (Liputan6.com, 2020). If the MSMEs sector is disrupted, the national economy will be also affected. Thus, this indicates the need for MSMEs to continue its operation. Suci (2017) emphasises the ability of MSMEs to survive during the crisis period of 1997-1998. The MSMEs were able to create millions of jobs until 2012. During the Corona Covid-19 pandemic, the MSME sector was most affected. Many of these entrepreneurs had to go out of business because demand fell. This study aims to identify MSMEs’ survival strategy and business performance during Covid-19 in Surabaya, East Java Indonesia. This research is a quantitative approach.The data were collected using questionnaire survey. The population and sample in this study were MSMEs in Surabaya. Results indicate MSME believe that future online business is growing. The results also suggest MSMEs must adapt and take advantage of technology and product and services innovation. MSMEs business strategy during a pandemic is to maintain existing market share. Overall results show that the survival strategies have effect on business performance.
oai:ojs.ejournal.undip.ac.id:article/5996
2017-07-20T22:19:10Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/5996
2017-07-20T22:19:10Z
JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 2, Tahun 2013; 244-260
Analisis Pengaruh Diversifikasi Perusahaan terhadap Manajemen Laba
Aryati, Titik; Universitas Trisakti
Walansendouw, Yoel Charisma; Universitas Bakrie
2013-05-31 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/5996
corporate diversification, earnings management
en
The objective of this research is to examine the effect of corporate diversification on earningsmanagement. Corporate diversification is measured by Herfindahl Index, while earningsmanagement is measured by discretionary current accruals. This research used 53 firms listedin Indonesia Stock Exchange on 2008-2010. The hypotheses in this research are tested by usingmultiple regression analysis. The result of this research shows that corporate diversification doesnot give significant effect to earnings management.
oai:ojs.ejournal.undip.ac.id:article/12134
2017-07-20T22:03:55Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/12134
2017-07-20T22:03:55Z
JURNAL AKUNTANSI DAN AUDITING
Volume 10, Nomor 2, Tahun 2014; 157-180
PREDIKSI FINANCIAL DISTRESS PADA KOPERASI DI KABUPATEN PEMALANG
Sukirno, Sukirno; Universitas Jenderal Soedirman
Haryadi, Haryadi; Universitas Jenderal Soedirman
Budiarti, Laeli; Universitas Jenderal Soedirman
2014-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12134
Financial statement, financial distress, financial ratios, logistic regression
en
This paper examines the usefulness of financial statements to predict financial distress in thecooperative. The financial distress is a condition before the bankruptcy that can be seen inthe financial statements. Furthermore, the financial statements are being analyzed using ratioanalysis. The ratio analysis used as a predictor variable are current ratio, quick ratio, currentassets to total assets ratio, current liabilities to total assets, net profit margin ratio and net SHUto total assets ratio. While the research object is a cooperative financial statements reported on2012. There are 63 cooperatives used as the sample with purposive sampling approach. Thehypothesis is analysed using logistic regression. The results found that three variables can be used to predict financial distress of the cooperative. Those variables are ratio of current assets to total assets, current liabilities to total assets and net SHU to total assets. This implies theusefulnes of financial ratio to predict financial distress in the cooperative.
oai:ojs.ejournal.undip.ac.id:article/13865
2018-10-07T20:51:37Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13865
2018-10-07T20:51:37Z
JURNAL AKUNTANSI DAN AUDITING
Volume 13, Nomor 1, Tahun 2016; 1-18
INTERNET FINANCIAL REPORTING: THE CASE OF PHILIPPINE BANKS
Briones, Jesus P.; University of Batangas
Cabrera, Doringer P.; University of Batangas
2016-05-31 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13865
internet financial reporting; commercial banks; thrift banks; asset size; bank type
The purpose of this research is to evaluate the extent of internet financial reporting (IFR) of Philippine banks. Used as samples were top commercial banks and thrift banks operating in the country considering their total assets as of March, 2012 as published by the Bangko Sentral ng Pilipinas in its website. Financial information in the websites of the sampled banks were evaluated during the third quarter of 2012. The study revealed that the quality and extent of IFR of Philippine commercial banks is “average” based on their IFR index score of 44.50 while thrift banks posted a below average IFR index score of 21.56 resulting to a highly significant difference between bank types. Among the four evaluation criteria used, the subject-banks’ content disclosure provides the highest percentage contribution to their IFR index scores as this is the main focus of their financial reporting. Among the components of content disclosure, corporate information, chairman’s report and the auditor’s report emerged as the top three often included in the financial disclosure of the subject-banks while vision statement and press release are the components often updated by both bank types in their websites with the commercial banks notably updating more frequently compared to thrift banks. Relative to technology, online feedback is the most common component in the banks’ website while link to homepage is the most usual user support feature relative to the bank’s financial reporting practice. Lastly, asset size and bank type were found to have a high significant relationship with the extent of IFR.
oai:ojs.ejournal.undip.ac.id:article/18220
2020-04-17T21:41:33Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/18220
2020-04-17T21:41:33Z
JURNAL AKUNTANSI DAN AUDITING
Volume 14, Nomor 1, Tahun 2017; 1-21
RELEVANSI NILAI REVALUASI ASET TETAP DENGAN TINGKAT UTANG SEBAGAI VARIABEL MODERASI
Aryani, Fransisca Ayudya; Universitas Diponegoro
Juliarto, Agung; Universitas Diponegoro
2018-03-24 02:26:10
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/18220
Revaluation of Fixed Assets, Leverage, Value Relevance, Opportunistic Motives
This study aims to analyze the value relevance of fixed asset revaluation and whether debt levels moderate value relevance of fixed asset revaluation. Signaling theory states that the company revalues its assets with the aim to provide credible signals about favorable future prospects; whereas debt contracting theory suggests that firms with high debt levels have opportunistic motives in doing the revaluation of fixed. This study uses 54 data of nonfinancial companies listed on the Indonesian Stock Exchange and have revalued its fixed assets in the period 2012-2015. The results shows that the revaluation of fixed asset has a value relevance, and leverage moderates this value relevance. Companies are trying to show the fair value of assets and an overview of the actual company's financial condition by revaluing their assets. However, when the company revalued its assets and has a fairly high leverage, investor respons negatively on revaluation conducted. Investors perceive that it is an opportunistic motives of managers to avoid the costs arising from the loan agreement.
oai:ojs.ejournal.undip.ac.id:article/25766
2020-10-10T00:16:48Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/25766
2020-10-10T00:16:48Z
JURNAL AKUNTANSI DAN AUDITING
Volume 15, Nomor 2, Tahun 2018; 150-164
EFFECT OF FINANCIAL DEVELOPMENT ON FINANCIAL INNOVATION IN NIGERIA
Oluganna, Eunice; Department of Accounting and Finance, Kwara State University
Lawal, Tajudeen; Department of Accounting and Finance, Kwara state University
Abdulazeez, Daniya Adeiza; Department of Entrepreneurship and Business Studies, Federal University of Technology
2019-10-06 17:43:10
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/25766
Financial development, Financial innovation, Capital inflows, Investment, General Method of Analysis
Financial sector is crucial for the development of a well-functioning market as it facilitate capitalinflows, mobilize savings for productive investment and facilitates the conduct and growth of aneconomy in the world. Despite the importance of financial sector development in Nigeria, financialinstitution operating in financial market were confronted with drastic changes where by old waysof doing business were no longer profitable and sustainable and unable to acquire fund with theirtraditional financial instruments. Against this background, the study investigated the effect offinancial sector development on financial innovation in Nigeria. The study employed secondarydata obtained from central bank of Nigeria statistical bulletin and World Bank database between2011 and 2017. The data obtained was subjected to system General Method of Analysis (GMM)estimator. The study concluded that upward trend of process innovation significantly influence thein depth of finance. The study recommends policy makers should design policies which willpromote and enhance the relationship between financial innovation and financial development inother to increase the supply and provision of financial service.
oai:ojs.ejournal.undip.ac.id:article/35061
2022-11-03T00:57:10Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/35061
2022-11-03T00:57:10Z
JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 2, Tahun 2019; 105-123
PENGARUH GREEN INNOVATION TERDAHAP ECONOMIC PERFORMANCE DENGAN ENVIRONMENTAL MANAGEMENT ACCOUNTING SEBAGAI VARIABEL MODERASI
Mariyamah, Mariyamah; Universitas Negeri Surabaya
Handayani, Susi; Universitas Negeri Surabaya
2020-12-17 09:37:46
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/35061
Economic Performance, Environmental Management Accounting, Green Innovation, Green Process Innovation, Green Product Innovation.
en
This study aims to examine empirically the effect of green innovation on economic performance and environmental management accounting as a moderate variable. This research method uses quantitative research methods. The sample of this study was manufacturing companies listed on the Indonesia Stock Exchange and participated PROPER program in the period 2016-2018. Based on the sampling technique, there were 155 companies. The data analysis technique uses Moderated Regression Analysis with the application of SPSS 25. The independent variable in this study is green innovation, which is green product innovation and green process innovation. The dependent variable in this study is economic performance measured by ROA. The moderating variable in this study is environmental management accounting measured by the eco-efficiency ratio. The results of this study show that green innovation has a positive effect on economic performance and environmental management accounting cannot moderate the relationship between green innovation and economic performance
oai:ojs.ejournal.undip.ac.id:article/4348
2017-07-20T22:01:32Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4348
2017-07-20T22:01:32Z
JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 1, Tahun 2011; 69-82
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2006-2010)
Noviana, Sindi Retno; Universitas Diponegoro
Yuyetta, Etna Nur Afri; Universitas Dipoengoro
2011-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4348
en
This study aims to analyse and examine empirically the factors that affect income smoothingpractice among manufacturing companies listed on the Indonesia Stock Exchange. Factorstested in this study are profitability, financial risk, firm value, managerial ownership, publicownership and dividend payout ratio. Data collection used a purposive sampling methodconducted on manufacturing companies listed on the Indonesia Stock Exchange in the period2006-2010. The hypothesis were tested using multiple regressions to examined the influenceof profitability, financial risk, firm value, managerial ownership, public ownership anddividend payout ratio toward income smoothing practice. The result of this study showed thatfinancial risk and dividend payout ratio has significant influence to income smoothing.Profitability, firm value, managerial ownership and public ownership did not have significantinfluence to income smoothing.Keywords:income smoothing, profitability, financial risk, firm value, managerial ownership, publicownership and dividend payout ratio.
oai:ojs.ejournal.undip.ac.id:article/39631
2023-06-01T03:26:29Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/39631
2023-06-01T03:26:29Z
JURNAL AKUNTANSI DAN AUDITING
Volume 18, Nomor 1, Tahun 2021; 40-55
Faktor – Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan FMCG di Indonesia
Musin, Abdurachman Menggala; PPM School of Management, Finance, Jakarta
Poetranto, Pradityo; PPM School of Management, Finance, Jakarta
Djohanputro, Bramantyo; PPM School of Management, Finance, Jakarta
2021-06-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/39631
Transfer Pricing, Earnings Management, Financial Leverage, Firm Size, Tax Avoidance
id-ID
Indonesia's tax revenue realization tends to stagnate in the last five years indicating that taxpayers are performing tax evasion. The purpose of this research was analyzing the effect of Transfer Pricing on Tax Avoidance, to analyze the effect of Earnings Management on Tax Avoidance, to analyze the effect of Financial Leverage on Tax Avoidance, to analyze the effect of Firm Size on Tax Avoidance, to analyze the effect of Transfer Pricing, Earnings Management, Financial Leverage, and Firm Size on Tax Avoidance on FMCG companies listed on the Indonesia Stock Exchange from 2014 – 2019. A theoretical model with a hypothetical relationship is developed and tested with the help of multiple regression model analysis procedures through SPSS. This study uses a secondary data to collect data from FMCG companies listed on the Indonesia Stock Exchange for the period 2014-2019 as samples. The results of this study indicate that there is an effect of Transfer Pricing on Tax Avoidance, no effect of Earnings Management on Tax Avoidance, no effect of Financial Leverage on Tax Avoidance, an effect of Firm Size on Tax Avoidance, and effect of Transfer Pricing, Earnings Management, Financial Leverage, and Firm Size on Tax Avoidance on FMCG companies listed on the Indonesia Stock Exchange from 2014 – 2019.
oai:ojs.ejournal.undip.ac.id:article/4362
2017-07-20T22:02:48Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4362
2017-07-20T22:02:48Z
JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 1, Tahun 2012; 70-85
HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA
Sirait, Shanty Debora Yutriny; Universitas Indonesia
Siregar, Sylvia Veronica; Universitas Indonesia
2012-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4362
en
This study aims to test association between cost of equity capital and level of corporate social responsibility(CSR) and intellectual capital disclosure in banking sector in Indonesia. The samples in this study are listedbanks in Indonesia between 2007-2009 with total observations are 49 firm-years. The result of this studyshows that there is no significant association between subsequent years’s cost of equity capital and level ofCSR and intellectual capital disclosure in banking sector in Indonesia. Also there is no significant associationbetween change in level of CSR disclosure and the change of cost of equity capital in subsequent year. On theother side, significant and negative correlation is found between change in level of intellectual capitaldisclosure and the change of cost of equity capital in subsequent year.Keywords:cost of equity capital, CSR disclosure, intellectual capital, bank
oai:ojs.ejournal.undip.ac.id:article/49142
2023-06-03T19:34:16Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/49142
2023-06-03T19:34:16Z
JURNAL AKUNTANSI DAN AUDITING
Volume 19, Nomor 1, Tahun 2022; 75-93
Analisis Fraud Hexagon terhadap Financial Statement Fraud Perusahaan Properti Real Estate Terdaftar di BEI 2017-2021
Kusumawati, Afifah; Department of Accounting, Universitas Pembangunan Nasional "Veteran" Yogyakarta, JL SWK Jl Ring Road No. 104 Ngropoh, Condong Catur, Depok, Sleman, Yogyakarta
Sriyono, Sriyono; Department of Accounting, Universitas Pembangunan Nasional "Veteran" Yogyakarta
Heriningsih, Sucahyo; Department of Accounting, Universitas Pembangunan Nasional "Veteran" Yogyakarta,
2022-06-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/49142
fraud hexagon, beneish m-score, financial statement fraud.
id
This research purposed to find empirical evidence about effect financial stability, quality auditor external, change in auditor, change in directors, frequent number of CEO’s pictures and cooperation with government projects to financial statement fraud. The population of this research is companies in sector property and real estate listed on Indonesia Stock Exchange during 2017-2021. The number of samples used in this research were 149 data from 30 company appropriate criteria during 2017-2021.The variables used in this research include the variable dependent (Y) is financial statement fraud. For independent variables, among others, financial stability (X1), quality auditor external (X2), change in auditor (X3), change in directors (X4), frequent number of CEO’s pictures (X5) and cooperation with government projects (X6). The method used in this research is a quantitative method. The data used secondary data. Data were processed using logistic regression analysis with software IBM SPSS (Statistical Package for Social Science version 25.The results of this study indicate that financial stability (X1) influence financial statement fraud. Quality auditor external (X2), change in auditor (X3), change in directors (X4), frequent number of CEO’s pictures (X5) and cooperation with government projects (X6) do not affect financial statement fraud.
oai:ojs.ejournal.undip.ac.id:article/4790
2017-07-20T22:19:10Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4790
2017-07-20T22:19:10Z
JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 2, Tahun 2013; 169-198
PENGAWASAN IMPELEMENTASI “GREEN ACCOUNTING” BERBASIS UNIVERSITY SOCIAL RESPONSIBILITIES (USR) DI UNIVERSITAS NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SE-KOTA SEMARANG
Sari, Maylia Pramono; Universitas Negeri Semarang
Hadiprajitno, Paulus Basuki; Universitas Diponegoro
2013-05-31 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4790
green accounting, University Social Responsibilities (USR)
en
Implementing Green Accounting based on the Corporate Social Responsibility (CSR) begins tobe rapidly implemented in Indonesia. The shift of paradigm and company’s orientation to paymore attention to all stakeholders gives impacts on the company’s social role and responsibilitieswhich is commonly called as the Corporate Social Responsibilities (CSR). In higher education,the University’s responsibilities for society is called University Social Responsibility(USR), is basically an ethical policy which influences the quality of university’s communityperformance that consists of students, officers, lecturers and all the university’s staffs throughthe management that responsible toward education, cognitive, employment and environmentwhich are produced by university through some interactive dialogue with society aiming forproducing and developing sustainable human resources. So is Semarang State University as aconservation university which implements University Social Responsibility (USR) to achieve theGood University Governance (GUG). Based on the above statement of problems, this researchaims to gain proofs and investigate, measure and examine the performance of Semarang StateUniversity’s management board whether or not they have conducted the USR well. Beside that,this research also aims to compare the performance and social responsibility between SemarangState University as a Conservation University and other University in Semarang. Has SemarangState University as a conservation university which indeed possesses more conservation valuescompare to the other universities been able to successfully carry out its social responsibilitybetter? In this research, the population used were all universities located in Semarang. In testingthe hypothesis the research used the Independent Sample T Test as confirmation, that is as atesting tool which is used to analyze the comparison by using T Test for two samples whichmatched because the data distributed normally. It aims to find out whether both group have thesame average or significantly different. The research result shows that simultaneously there is nosignificant difference in terms of performance and and social responsibility between SemarangState University as a conservation university compare to the other universities in Semarang.Partially, from four variables used to conduct the test, there is only one variable, that is theEnvironmental Involvement which is statistically has a significant dofference between SemarangState University to the other universities in Semarnag. Meanwhile the other three variables, theyare Environmental Awareness, Environmental Reporting and Environmental Audit, do not showany significant difference. Suggestion for Semarang State University as a conservation universityis to improve the performance and responsibility especially in terms of Environmental Reportingand Environmental Audit.
oai:ojs.ejournal.undip.ac.id:article/12061
2017-07-20T22:03:36Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/12061
2017-07-20T22:03:36Z
JURNAL AKUNTANSI DAN AUDITING
Volume 10, Nomor 1, Tahun 2013; 45-67
PENGARUH CORPORATE GOVERNANCE TERHADAP HUBUNGAN BESARAN DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA: STUDI EMPIRIS PERUBAHAN PSAK NO. 7
Juvita, Desriana; Universitas Indonesia
Siregar, Sylvia Veronica; Universitas Indonesia
2013-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12061
board of commisioners, audit committee, related party transactions, earnings management, PSAK No.7, disclosure
en
The purpose of this research is to examine the effects of effectivity of board of commisionerand audit committee on the relationship between related party transactions (RPT) amountand disclosure on earnings management. This research is using 86 samples of the company inmanufacturng industry on 2010 and 2011 to see the comparation of the changes in PSAK No.7.The result shows board of commisioner and audit committee effectiveness weaken the relationshipbetween amount of RPT and earnings management. Moreover, disclosure of RPT according toPSAK No.7 (revised 2010) and Bapepam-LK weaken the relationship between RPT and earningsmanagement.
oai:ojs.ejournal.undip.ac.id:article/13859
2018-10-07T20:45:57Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13859
2018-10-07T20:45:57Z
JURNAL AKUNTANSI DAN AUDITING
Volume 12, Nomor 2, Tahun 2015; 74-88
PENGARUH KONVERGENSI IFRS DAN UKURAN PERUSAHAAN TERHADAP TINGKAT KONSERVATISME AKUNTANSI (Studi Empiris Perusahaan Manufaktur yang terdaftar di BEI periode 2010-2013)
Samuel, Samuel; Universitas Diponegoro
Juliarto, Agung; Universitas Diponegoro
2015-04-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13859
Accounting Conservatism, IFRS, firm size, profitability, leverage.
The objective of this research is to analyze the influence of IFRS and firm size on the level of Accounting Conservatism. Measurement of Conservatism utilizes c-score based on Chi and Liu research (2009). This research refers to research conducted by Nugroho and Indriana (2012) with some modification. Population of this research were manufacturing companies that listed in Indonesian Stock Exchange (IDX) during 2010-2013. Data were collected by using purposive sampling method. A total data of 404 observations were analyzed. Multiple linear regression analysis was used as a main analysis tool. The results of this research show that IFRS significantly influence the level of Accounting Conservatism and firm size have no significant effect on the level of Accounting Conservatism. Whereas, control variables in this research show that profitability significantly influence the level of Accounting Conservatism and leverage have no significantly effect on the level of Accounting Conservatism.
oai:ojs.ejournal.undip.ac.id:article/13871
2020-04-17T21:41:07Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13871
2020-04-17T21:41:07Z
JURNAL AKUNTANSI DAN AUDITING
Volume 13, Nomor 2, Tahun 2016; 191-210
ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA
Sari, Dea Nurfika; Universitas Diponegoro
Haryanto, Haryanto; Universitas Diponegoro
2016-12-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13871
The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta. This study is a replication of the research that has been done by Alzeban and Gwilliam in Saudi Arabia. There are 4 (four) independent variables that affect internal audit effectiveness as dependent variable. There are competence of internal auditor, the relationship between internal and external auditor, auditee support to internal audit activity, and independence of internal auditor. The population in this research is 51 internal auditor working in Inspectorate office at Province Special Region of Yogyakarta. This study uses primary data in the form of questionnaire. All of questionnaire can be processed. The datawere collected were processed using PLS analysis with SmartPLS 3 program. Statistical tests showed that three of four independent variables, there are the competence of the internal auditor, the auditee support and the independence of the internal auditor affect the effectiveness of the internal audit. while relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness Keywords: Internal auditor effectiveness, competence of internal auditor, relationship between internal and external auditor, auditee support to internal audit activity, independence of internal auditor.
oai:ojs.ejournal.undip.ac.id:article/20485
2020-04-17T21:42:27Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/20485
2020-04-17T21:42:27Z
JURNAL AKUNTANSI DAN AUDITING
Volume 15, Nomor 1, Tahun 2018; 37-68
FAKTOR-FAKTOR YANG MEMENGARUHI PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) DALAM PERSPEKTIF THE UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY 2 (UTAUT 2) DI KABUPATEN SEMARANG
Sutanto, Sutanto; Pemerintah Daerah Kabupaten Semarang
Ghozali, Imam; Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Handayani, Rr. Sri; Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Diponegoro
2018-09-29 12:19:18
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/20485
UTAUT 2, behavioral intention, use behavior, SIPKD
This study aims to analysis and obtain empirical evidence of factors that affected the end user’sacceptance of SIPKD in Semarang Regency by using UTAUT 2 model. Sistem InformasiPengelolaan Keuangan Daerah (SIPKD) is an integrated application as a tool of localgovernment to improve the effectiveness of the implementation of regional financial managementregulations. This application is based on efficiency, economical, effective, transparent,accountable, and auditable principles. The independent variables in this study consisted ofperformance expectancy, effort expectancy, social influence, facilitating conditions, hedonicmotivation, and habit. The dependent variable consists of behavioral intention and use behavior.The relationship between independent variables to dependent variable was moderated by age,gender, and experience.Population variable in this research is SIPKD user or operator in 46local area of Government of Semarang Regency that is 331 user of SIPKD. The technique ofdetermining the sample using proportionate stratified random sampling method so that thesample in this study as many as 207 users of SIPKD. The data used were primary data collectedusing questionnaire survey method. The hypothesis of the research was tested by using PartialLeast Squares Structural Equation Modeling (PLS-SEM) analysis with SmartPLS applicationv.3.2.7. The results showed that hedonic motivation and habit influence the behavioral intentionto use SIPKD, the higher the level of pleasure and habits of using SIPKD then the intention touse SIPKD will be stronger. Facilitating conditions, habit and behavioral intention have an effecton Use behavior. The better the conditions that facilitate, the higher the use of SIPKD, and theintention to use the stronger the higher the SIPKD usage behavior often. The results of the test ofage, gender, and experience variables showed no moderate effects on behavioral intention anduse behavior.
oai:ojs.ejournal.undip.ac.id:article/35056
2022-11-03T00:54:47Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/35056
2022-11-03T00:54:47Z
JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 2, Tahun 2019; 1-17
THE EFFECT OF FREE CASH FLOW ON ASSET UTILIZATION WITH OWNERSHIP STRUCTURES AS MODERATING VARIABLES
Nathania, Elizabeth; Universitas Prasetiya Mulya
Putera, Samuel; Universitas Prasetiya Mulya
Farhana, Siti; Universitas Prasetiya Mulya
Wijantini, Wijantini; Universitas Prasetiya Mulya
2020-12-17 09:37:44
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/35056
Asset Utilization, Family Ownership, Free Cash Flow, Institutional Ownership, Managerial Ownership
en
This study aims to examine how free cash flow (FCF) affects on asset utilization (AU) as a proxy for agency cost, followed by investigating the influence of ownership structures as moderating variables in reducing the negative effect of FCF on asset utilization. The research sample of 465 companies consisted of all companies listed on the Indonesia Stock Exchange in 2013-2017 with purposive sampling method. The findings of this study showed that FCF negatively influences AU). Institutional ownership weakens the negative relationship between FCF and AU. Contrarily, managerial ownership strengthens the negative relationship between FCF and AU. This study also found that family ownership strengthens the negative relationship between FCF and AU. This study contributes to understanding the role of various ownership structures in utilizing company's resources to improve their asset utilization, especially in the family ownership that dominates Indonesian firms.
oai:ojs.ejournal.undip.ac.id:article/46624
2022-06-06T06:30:47Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/46624
2022-06-06T06:30:47Z
JURNAL AKUNTANSI DAN AUDITING
Volume 17, Nomor 2, Tahun 2020; 33-46
INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF LISTED FIRMS IN NIGERIA: MODERATING ROLE OF CORPORATE GOVERNANCE
ADEGBAYIBI, Adesanmi Timothy; Department of Accounting, Faculty of Social and Management Sciences, Adekunle Ajasin University
2022-06-06 06:30:45
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/46624
Corporate Governance, Firms’ Performance Intellectual Capital, Non-financial Firm
The low performance of Nigerian firms despite investment in intellectual capital is a major concern. While studies have shown that corporate governance practices strengthens the subsisting relationship between investment in intellectual capital and performance in the developed economies, this moderating effect in Nigeria is yet to be adequately explored as research focus is limited to possible effects of intellectual capital and performance. It is against this background, this study investigated the moderating role of corporate governance on the relationship between intellectual capital and performance of listed non-financial companies in Nigeria. The study adopted ex-post facto research design, and data were drawn from the audited annual reports of fifty (50) listed non-financial firms for a period of 2007 to 2017. Multiple regression techniques were employed to test the relationship among the variables. The results of the study revealed that both intellectual capital and corporate governance drive financial performance as the relationship is found significant in all components. The study concluded that corporate governance moderated the effect of investment in intellectual capital on financial performance. The study recommends that Board of directors should adopt measurable corporate governance mechanism which strengthens and helps in investment strategy that increases and improves performance. Also, there is need to entrench corporate governance as a control strategy and impetus towards attaining organization’s goals.
oai:ojs.ejournal.undip.ac.id:article/4357
2017-07-20T22:02:48Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4357
2017-07-20T22:02:48Z
JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 1, Tahun 2012; 1-15
DETERMINAN PARTISIPASI PENGANGGARAN DAN PENGARUHNYA TERHADAP KINERJA MANAJERIAL APARAT PEMERINTAH DAERAH KABUPATEN BANYUMAS
Wahyuningsih, Sulung; Universitas Jenderal Soedirman
Pramuka, Bambang Agus; Universitas Jenderal Soedirman
2012-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4357
en
This study analyzed the effect of work attitudes, need for achievement, locus of control, anddecentralization on managerial performance of local government officers, with the budgetaryparticipation as an intervening variable, which was developed from the study of Din (2008). Datawas obtained from 115 SKPD officials of Banyumas regency using purposive sampling methodthrough questionnaires. Data analysis was performed with the Structural Equation Model (SEM).The results of this study indicated that there was no significant effect of work attitude on thebudgetary participation, but it has positive and significant direct impact on managerialperformance of local government officers. The need for achievement had a positive and significantimpact on budgetary participation, but it does not directly affect managerial performance of localgovernment officers. Locus of control did not have significant influence to the budgetaryparticipation and managerial performance of local government officers. Decentralization hadpositive and significant impact on budgetary participation and managerial performance of localgovernment officers. Budgetary participation has positive and significant impact on managerialperformance of local government officers. Budgetary participation was only mediating the effect ofneed for achievement on managerial performance of local government officers.Keywords:work attitude, need for achievement, locus of control, decentralization, participationbudgeting, managerial performance, banyumas local government officials,
oai:ojs.ejournal.undip.ac.id:article/49071
2023-06-03T19:34:16Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/49071
2023-06-03T19:34:16Z
JURNAL AKUNTANSI DAN AUDITING
Volume 19, Nomor 1, Tahun 2022; 60-74
Analisis Kemampuan Laba, Good Corporate Governance (GCG) dan Arus Kas Operasi dalam Memprediksi Arus Kas Masa Depan
Pangkerego, Christian Vallentino; Univeritas Katolik Atmajaya Jakarta
2022-06-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/49071
id
ABSTRACTThis study aims to prove the ability of earnings, good corporate governance (GCG) and operating cash flow in predicting future cash flows. The study was conducted on several financial sector companies listed on the Indonesia Stock Exchange (IDX) 2018 - 2020. The population of 90 companies and a sample of 270 data came from 90 financial sector companies listed on the IDX for 3 years, 2018-2020. Collecting data through observation, literature study and online search. The data analysis method used linear regression analysis. The results of the study found that the ability of earnings to have a positive and significant effect on the prediction of future cash flows. It shows profit or profit as the profit that the company has contributed in predicting future cash flows. The higher the profit from the company, the better the sustainability of the company in obtaining future profits. GCG has a positive and significant effect on the prediction of future cash flows. A positive and significant GCG in predicting future cash flows indicates a good GCG implementation in a company but it is not enough with the role of an independent commissioner, the role of various aspects of GCG is also needed such as the role of the audit committee, remuneration committee and nominative committee. Operating cash flow has a positive and significant effect on the prediction of future cash flows. Operating cash flow as a reference that can be used to assess the company's ability to generate cash and cash equivalents and can be used to assess the company's need to use cash. The higher the company's operating cash flow, the higher the investor's confidence in the company in predicting future cash flows. Keywords : Profitability, Good Corporate Governance (GCG), Operating Cash Flow and Future Cash Flow Prediction.
oai:ojs.ejournal.undip.ac.id:article/4683
2017-07-20T22:01:03Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4683
2017-07-20T22:01:03Z
JURNAL AKUNTANSI DAN AUDITING
Volume 7, Nomor 2, Tahun 2011; 147-163
PENGARUH ROLE AMBIGUITY DAN ROLE CONFLICT TERHADAP KOMITMEN INDEPENDENSI AUDITOR INTERNAL
Prasetyo, Angga; Universitas Diponegoro
Marsono, Marsono; Universitas Diponegoro
2011-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4683
professionalism, role conflict (role conflict), role ambiguity (role conflict), commitment to the independence of internal auditors
en
This study aims to determine the influence of role conflict (role conflict) against the commitmentof internal auditors’ independence, and know the effect of role ambiguity (role ambiguity) ofthe Internal Auditor independence commitment. Data was collected through primary method byusing a questionnaire. Then performed the data analysis that includes classical assumption test,F test, t test, and analysis of coefficient of determination (R2). To analyze using SPSS softwareversion 16. Based on research result shows that role conflict has a significant negative effect oncommitment to the independence of internal auditors, and role ambiguity (role ambiguity) has asignificant negative effect on commitment to the independence of internal auditors. While basedon simultaneous test (F test), role conflict (role conflict) and role ambiguity (role ambiguity) havean influence on the commitment of internal auditor independence.
oai:ojs.ejournal.undip.ac.id:article/9701
2017-07-20T22:06:19Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/9701
2017-07-20T22:06:19Z
JURNAL AKUNTANSI DAN AUDITING
Volume 11, Nomor 1, Tahun 2014; 103-119
PROFESIONALISME AKUNTAN PENDIDIK : PERSPEKTIF ATAU TRIGER KUALITAS LULUSAN AKUNTANSI DI ERA MASYARAKAT EKONOMI ASEAN
Mardjono, Enny Susilowati; Universitas Dian Nuswantoro
Solikhan, Badingatus; Universitas Negeri Semarang
2014-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/9701
the quality of graduates in accounting, competences, professional
en
The research examines the effect competences, professional commitment of accountant educatorstoward The quality of graduates in accounting in facing Asean Economic Community. Thisresearch use sample consisted of 66 accountant educators private universities in Semarang.The data are taken with method of collecting data into questionnaires central. Selection ofsamples by using purposive sampling. The hypothesis testing model using Partial Least Squareanalysis (PLS). The result of the research indicated, Competences, Professional Commitment ofAccountant educators are factors that affect positively on The quality of graduates in Accounting.The positive result gives contribution that improving the quality of human resources, competenceand professional commitment educators accountant is a necessary condition for achieving thelevel of success in the future. These findings contribute that improving the quality of accountinggraduates through professional commitment strategies of educators accountants such asbeing independent, enhancement training and conferences, work teamwork and improving thecompetence that relevant with orientation of the accounting department and be able to evaluateobjectively learning will realize the Indonesian people who are ready to face the regional andglobal economy as AFTA (Asean Free Trade Area), APEC(Asia Pacific Economic Community),GATT (General Agreement on Tariffs and Trade)/ WTO (World Trade Organization), and tomeet the ASEAN Community 2015.
oai:ojs.ejournal.undip.ac.id:article/13855
2018-10-05T22:14:32Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13855
2018-10-05T22:14:32Z
JURNAL AKUNTANSI DAN AUDITING
Volume 12, Nomor 1, Tahun 2015; 17-26
PENGARUH PEMAHAMAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERAPAN SELF ASSESSMENT SYSTEM PADA KPP PRATAMA GORONTALO
Po'oe, Bambang Supriyanto; Universitas Negeri Gorontalo
Amaliah, Tri Handayani; Universitas Negeri Gorontalo
Tuli, Hartati; Universitas Negeri Gorontalo
2015-04-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13855
Understanding the individual taxpayer, Self Assessment System.
This research aims to determine the influence of an individual taxpayer understanding of the Self Assessment System implementation on STO Gorontalo. The data in this study were taken from primary data through questionnaires. The number of samples used as subjects in this study were 100 individual taxpayer and using Convenience Sampling techniques. This study uses regression analysis simple. The results showed that the understanding of the individual taxpayer has a significant effect on the implementation of Self Assessment System. The determination coefficient show that 19.8% understanding of individual taxpayers influence the application of the Self Assessment System and the remaining 80.2% is influenced by other variables outside this study.
oai:ojs.ejournal.undip.ac.id:article/19773
2020-04-17T21:42:02Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/19773
2020-04-17T21:42:02Z
JURNAL AKUNTANSI DAN AUDITING
Volume 14, Nomor 2, Tahun 2017; 100-117
DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN?
Ratmono, Dwi; Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Diany, Yuvita Avrie; Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Purwanto, Agus; Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
2018-08-05 15:01:19
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/19773
financial statement fraud, pressure, opportunity, rationalization
The objective of this study is to test the ability of fraud triangle theory to explain financial statement fraud phenomena. To achieve the objective, this research examines factors which affect financial statement fraud. Based on fraud triangle theory, there are three variables hypothesized affect fraud which are pressure, opportunity and rationalization. This study uses data of 27 companies which did financial statement fraud and 27 other companies as pair matched sample. Data collected from annual report published by website Indonesian Stock Exchange (IDX). Data then analyzed using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. Rationalization is not supported as determinant of financial statement fraud. This study provides partial support for fraud triangle theory in explaining financial statement fraud phenomena.
oai:ojs.ejournal.undip.ac.id:article/29632
2020-10-10T00:17:01Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/29632
2020-10-10T00:17:01Z
JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 1, Tahun 2019; 41-53
KUALITAS PENGUNGKAPAN CSR PADA PERUSAHAAN LQ45 DAN FAKTOR YANG MEMPENGARUHINYA
Solikhah, Badingatus; Universitas Negeri Semarang
Kuswoyo, Adistya; Universitas Negeri Semarang
2020-04-20 23:48:49
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/29632
Board Meeting Frequency; Gender Diversity; Ownership Structure; Slack Resources; CSR Disclosure
id
The purpose of this study is to examine the effect of board commissioners meeting frequency, board directors gender diversity, institutional ownership, managerial ownership, industrial sensitivity, and slack resources on CSR disclosure. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method, thus obtained 77 unit of analysis. This study used multiple regression analysis. The results showed that frequency of board commissioners meeting and indsutry sensitivity has positive significant effect on CSR disclosure. Meanwhile, boar director gender diversity, innstitutional ownership, managerial ownership, and slack resources do not affect the CSR disclosure.
oai:ojs.ejournal.undip.ac.id:article/38034
2021-05-18T06:40:27Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/38034
2021-05-18T06:40:27Z
JURNAL AKUNTANSI DAN AUDITING
Volume 17, Nomor 1, Tahun 2020; 90-114
DAMPAK TEKNOLOGI INFORMASI, ETIKA PROFESI TERHADAP KINERJA AUDITOR
Zaleha, Putri Amelia; Fakultas Ekonomi Bisnis Universitas Trilogi Jakarta
Novita, Novita; Fakultas Ekonomi Bisnis Universitas Trilogi Jakarta
2021-05-05 14:54:09
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/38034
Artificial Intelligence, Cloud Computing, Professional Ethics, Performance Auditor
This research ains to make analyze about impact to information technology and professional ethics of public accountants for auditor performance. The result expected to provide benefits in the audit process of financial statements that they can to improve the auditor performance in public accounting firms in DKI Jakarta area. Respondent used in this study are auditors who work in public accounting firms in DKI Jakarta area. Data collection methods used was questionnaire. The analytical method used in this research is descriptive analysis. The verification analysis is used to test the outer model, inner model and hypothesis testing with SmartPLS 3th version. Result of this research reveals that of the two variables; information technology and professional ethics of public accountants that have significant positive effect on auditor performance. The result of this analysis show from original sample value of information technology of 0.225 and professional ethics of 0.691. I t means that information technology and professional ethics have a significant effect on auditor performance. Meanwhile, the t-statistics value of information technology is 3.517 and professional ethics is 10.289. It means that information technology and professional ethics have a significant effect on auditor performance. The result illustrate that auditors feel benefits when implementing information technology consisting of artificial intelligence with use of being able to help analyze big data quickly, reduce errors. Then, cloud computing with the use of large storage scalability and can adapt to the needs and flexibility of data usage. Then there is professional ethics in supporting and improving the performance of auditors with the basic principles formulated by IAPI.
oai:ojs.ejournal.undip.ac.id:article/4353
2017-07-20T22:02:24Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4353
2017-07-20T22:02:24Z
JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 2, Tahun 2012; 137-150
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN JEPARA
Aliyah, Siti; STIENU Jepara
Nahar, Aida; STIENU Jepara
2012-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4353
en
This research aims to empirically examine the effect of regional financial statement presentation andaccessibility of financial statements for transparency and accountability in financial management. Theresearch was conducted in Jepara district, for four months from January to April 2012. The samplingmethod used is proporsionate stratified random sampling; the sample is then determined by 40 members oflocal legislative council and 36 NGOs. For this research the data analyzed using multiple linear regressionwith tools statistical program, after test the classical assumptions are met. The results of this research showthat the presentation of the financial statements and the accessibility of the area of financial reportingpartial or jointly positive effect on transparency and accountability in financial management.Keywords:local financial reports, accessibility, transparency and accountability
oai:ojs.ejournal.undip.ac.id:article/49541
2023-06-03T19:34:16Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/49541
2023-06-03T19:34:16Z
JURNAL AKUNTANSI DAN AUDITING
Volume 19, Nomor 1, Tahun 2022; 116-134
Pengaruh Enivironmental Cost terhadap Eko-Efisiensi dengan Environmenta Disclosure sebagai Pemediasi
Novriana, Annisa Ulya; Mulawarman University
Fakhroni, Zaki; Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Mulawarman
2022-06-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/49541
environmental cost, environmental disclosure, eco-efficiency
en
This research aims at analyzing influence of environmental cost on the eco-efficiency, environmental cost on the environmental disclosure, environmental disclosure on the eco-efficiency, and environmental disclosure as mediator on influence of environmental cost towards the eco-efficiency. The population of this research were manufacturing and coal-mining companies listed in Bursa Efek Indonesia in the period of 2012-2018. Using a purposive sampling method there were 8 companies as samples and 56 data set were obtained. The data analysis techniques used were, path analysis, and hypothesis test. The results of this research indicate that environmental cost is positively and significantly influence the eco-efficiency, environmental cost positively and significantly influences the environmental disclosure, environmental disclosure positively and significantly influences the eco-efficiency, and environmental disclosure partially mediates the effect of environmental cost on the eco-efficiency.
oai:ojs.ejournal.undip.ac.id:article/4678
2017-07-20T22:00:24Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4678
2017-07-20T22:00:24Z
JURNAL AKUNTANSI DAN AUDITING
Volume 7, Nomor 1, Tahun 2010; 80-93
Pengaruh Perubahan Book to Market Value, Nilai Tukar, dan Ukuran Perusahaan terhadap Perubahan Return Saham
Yuyetta, Etna Nur Afri; Universitas Diponegoro
2010-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4678
book to market value, nilai tukar, ukuran perusahaan dan return saham
en
Capital market theory is concerned with the equilibrium relationship between risk and expectedreturn on risky assets (Drew, et al (2003). This study aims to investigate the effects of bookto-market value, exchange rate and firm’s size changes on the stock returns. The use of Engle-Granger’s Error Correction Model completed with Cointegration Test, allow this study to testthe short term as well as the long term relationship between variables. The evidence show thatbook-to-market value and exchange rate changes do predict the stock return changes, but not forthe firm’s size. The interpretations and the implications are discussed.
oai:ojs.ejournal.undip.ac.id:article/50010
2023-06-04T15:54:42Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/50010
2023-06-04T15:54:42Z
JURNAL AKUNTANSI DAN AUDITING
Volume 19, Nomor 2, Tahun 2022; 190-203
FENOMENA AUDIT DELAY: FINANCIAL DISTRESS PASCA COVID-19
Mardjono, Enny Susilowati; Departemen Akuntansi, Fakultas Ekonomi dan Bisnis , Universitas Dian Nuswantoro, JL Nakula 1 No 5-11 Semarang, Indonesia 500131.
Astutie, Yanti Puji; Universitas Pancasakti Tegal, Jl. Halmahera Km 1 - Kota Tegal 52121
2022-12-20 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/50010
financial distress, COVID-19 period, audit delay, firm size, profitability, reputation of audit firms
English
This study aims to examine the impact of financial distress on audit delay pre-COVID-19 period and firm size, profitability and reputation of audit firms as control variables. The population used in this study are manufacturing companies in the Indonesia Stock Exchange 2018-2020 with a total sample of 189 samples. Sampling is based on a purposive sampling method with certain criteria. Panel data regression analysis is used in the study. The results showed that Audit delay increased in the pre-COVID-19 period than in Post COVID-19 period. The Finacial distress has a significant positive effect on audit delay in the pre-COVID-19 period. Meanwhile, all control variables such as type of audit firms, profitability and reputation of audit firms have negative effects on audit delay pre-COVID-19 period.
oai:ojs.ejournal.undip.ac.id:article/9696
2017-07-20T22:06:19Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/9696
2017-07-20T22:06:19Z
JURNAL AKUNTANSI DAN AUDITING
Volume 11, Nomor 1, Tahun 2014; 1-24
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN
Prasetyo, Andrian Budi; Jurusan Akuntansi, FEB UNDIP
2014-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/9696
audit committee, firm characteristics, fraud, fraudulent financial reporting
en
This study aimed to examine the effect of audit committee and firm characteristics against thepossibility of fraudulent financial reporting. Audit committee characteristics examined by anindependent audit committee, audit committee financial expertise, audit committee meetingsand tenure of the audit committee. Then, firm characteristics examined its effect on financialreporting fraud is managerial ownership, corporate leverage, firm size and growth rate of thecompany. The research was conducted by quantitative methods using secondary data. Secondarydata comes from a list of cases Bapepam-LK and the company’s annual report listed on theIndonesian Stock Exchange. This research population is company listed on the Indonesian StockExchange, and then the samples were taken by purposive sampling with criteria non-financialcompany and have the required data in this study. At last, total sample are 40 companies, thatcomprised into 20 companies with commit fraud financial reporting and 20 companies withdid not commit fraud in financial reporting with the same industry and size of company assets.This study uses logistic regression statistical tools because the dependent variable was dummyvariable (non metric), while the independent variable was metric and non metric variable.Theresults showed that the characteristics of audit committees (audit committee financial expertiseand tenure of the audit committee) have a negative impact on financial reporting fraud, while thefirm characteristics (managerial ownership and firm size) has a positive influence on financialreporting fraud. Furthermore, the other firm characteristics (growth companies) negatively affectthe financial reporting fraud.
oai:ojs.ejournal.undip.ac.id:article/12135
2017-07-20T22:03:55Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/12135
2017-07-20T22:03:55Z
JURNAL AKUNTANSI DAN AUDITING
Volume 10, Nomor 2, Tahun 2014; 139-156
THE PERCEPTION OF ADOPTING AN INFORMATION TECHNOLOGY INNOVATION ON RURAL BANKS OWNED BY THE LOCAL GOVERNMENT
Puspitasari, Elen; Universitas STIKUBANK Semarang
Srimindarti, Ceacilia; Universitas STIKUBANK Semarang
2014-05-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12135
information system, technology innovation, principle component
en
The performance of rural banks owned by the local government showed progress veryproud. Therefore, policies and strategies for the future development of rural banks directedin accordance with the fundamental characteristics of rural banks, which is rural banks ascommunity banks are healthy, strong, productive and spread throughout Indonesia and focusedin the provision of financial services the small, micro and medium enterprises (SME’s) andlocal communities, especially in rural areas.The purpose of this study was to find out whichvariables are to be determinant to measure the user’s perceptions of adopting an informationtechnology (IT) innovation on the rural banks owned by local government. Respondents in this study were employees as user’s adoption of IT on rural banks. Data obtained from respondents’ answers to the questionnaire. The factors that influence adopting an information technologyinnovation, which is voluntariness, relative advantage, compatibility, image, ease of use, resultdemonstrability, visibility, trial ability, and facilitating conditions to be determined by principlecomponent analysis under Factor Analysis Techniques.The adoption of information technologiesby individuals and organizations has been an area of substantial research to extend informationsystem. One of the important strategies that need to be done by the rural banks in order toincrease competitiveness and outreach is empowering of supporting infrastructure industriesowned by rural banks effectively, especially in information technology.
oai:ojs.ejournal.undip.ac.id:article/13866
2018-10-06T09:51:59Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13866
2018-10-06T09:51:59Z
JURNAL AKUNTANSI DAN AUDITING
Volume 13, Nomor 1, Tahun 2016; 19-36
A PHENOMENOLOGY OF FINANCIAL REPORT OF POLITICAL PARTIES IN BANTEN PROVINCE
Simanjuntak, Dahnil Anzar; University of Sultan Ageng Tirtayasa Banten
2016-05-31 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13866
Financial Statement, Political Parties, Accountability, and Transparency.
Political Parties propose their politician to the society for voted. They produce decision maker in legislative in particular. They had significant role in budgeting activities for public interest. Thus, transparency and accountability are absolutely needed, and the instrument of them, only couldprovide by accountancy. Political actor has significant role for made parties financial statement, based on those understanding, these research used phenomenology method, for answer how financial report made by political parties via their politicians, and what about with their perspectives about accountability and transparency. Transparency and accountability not as major goal for political parties. Political Parties in the it was clearly, the reason for made financial statement was not cause effort for creating public transparency and accountability in Banten Province, but more as reason for avoided from punishment, refer to the KPU Rule. This research reveal, political parties of financial statement made on as formality without substances for presenting accountability andtransparency, there was found a conclusion that political parties in Banten Province have a very low rates of accountability and transparency.
oai:ojs.ejournal.undip.ac.id:article/18221
2020-04-17T21:41:37Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/18221
2020-04-17T21:41:37Z
JURNAL AKUNTANSI DAN AUDITING
Volume 14, Nomor 1, Tahun 2017; 22-39
PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP 22 KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar)
Purnamasari, Apriani; Universitas Jenderal Soedirman
Pratiwi, Umi; Universitas Jenderal Soedirman
Sukirman, Sukirman; Universitas Jenderal Soedirman
2018-03-24 02:26:11
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/18221
Understanding of Tax Regulation, Tax Penalties, Trust in Goverment and Law, Nationalism
The main purpose of this research is to examine the effect of perceived tax understanding, tax penalties, trust in government and law, and nationalism towards taxpayer compliance in paying property tax. Using Slovin formula, 100 respondents were selected as representative sample from the tax payers in Banjar, Indonesia. Data were collected using closed questionnaire and analyzed by multiple linear regression. The results showed that the understanding of tax regulation, tax penalties, and nationalism had significantly positive effect. However, trust in goverment and the law did not significantly affect taxpayer compliance in paying property tax.
oai:ojs.ejournal.undip.ac.id:article/25767
2020-10-10T00:16:51Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/25767
2020-10-10T00:16:51Z
JURNAL AKUNTANSI DAN AUDITING
Volume 15, Nomor 2, Tahun 2018; 165-203
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEMUNGKINAN TERJADINYA SALAH KELOLA ASET TETAP DITINJAU DARI PERSPEKTIF FRAUD DIAMOND THEORY (STUDI EMPIRIS PADA PERANGKAT DAERAH KABUPATEN SEMARANG)
Ambarwati, Juni; Pemerintah Daerah Kabupaten Semarang
Handayani, Rr Sri; Fakultas Ekonomika dan Bisnis, Universitas Diponegoro
2019-10-06 17:43:10
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/25767
Fraud Diamond Theory, Financial Pressure, Habit Pressure, Work Relationship Pressure, Pressure of Other Factors, Perception of Opportunity, General Rationalization, Position Authorization, Intelligence, Ego and Confidence, Coercion and Fraud also Ability
This study aims to analyze the factors that influence the occurance possibility ofmismanagement of fixed assets by the state civil apparatus. This study based on the FraudDiamond theory developed by Wolfe and Hermanson (2004). This study discussesmismanagement of fixed assets from the point of view of regional civil apparatus in theSemarang District Government. The population of this study is all regional civil apparatus inthe Semarang District Government by census method. This research was conducted usingprimary data. Primary data in this study used a questionnaire (questionnaire) to measure thevariables of financial pressure, habit pressure, work relationship pressure, pressure of otherfactors, perception of opportunity, general rationalization, authorization of functions,intelligence, ego and beliefs, coercion and fraud, ability to handle stress to fraud andmismanagement of fixed assets. The sample in this study amounted to 256 regional devices inthe Semarang District Government. The data obtained were analyzed by using multiple linierregression. Based on the results of the analysis carried out, it was concluded that 6variables: financial pressure, habit pressure, work relationship pressure, pressure of otherfactors, general rationalization, coercion and fraud to commit fraud had a positive effect tothe occurance possibility of mismanagement of fixed assets. Then, the ability to handle stresswhen committing fraud has a negative effect to the occurance possibility of mismanagementof fixed assets, while other variables namely perception of opportunity, position authorizationto commit fraud, intelligence to commit fraud and ego and confidence to commit fraud do nothave influence to the mismanagement of fixed assets by regional equipment.
oai:ojs.ejournal.undip.ac.id:article/35062
2022-11-03T00:57:37Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/35062
2022-11-03T00:57:37Z
JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 2, Tahun 2019; 124-137
PENGARUH TAX AVOIDANCE DAN STRUKTUR KEPEMILIKAN TERHADAP TIMELINESS PUBLIKASI LAPORAN KEUANGAN DI BURSA EFEK INDONESIA
Puteri, Belya Dwi; Universitas Negeri Surabaya
Satyawan, Made Dudy; Universitas Negeri Surabaya
2020-12-17 09:37:46
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/35062
timeliness; ownership structure; tax avoidance; and financial statements publication.
en
The characteristics of financial statements in the form on the timeliness of financial statements publication is one of the requirements for information from financial statements to be relevant for the user’s decision. This study aims to determine the effect of tax avoidance and ownership structure on the timeliness of financial statement publication listed on the Indonesia Stock Exchange in period 2014-2018. Sample of research from purposive sampling is 475 companies with logistic regression analysis. The analysis evidence that tax avoindace, ownership concentrated on the family, and foreign ownership has an influence on the timeliness of financial statement publication. However, institutional ownership does not affect on the timeliness of financial statements publication.
oai:ojs.ejournal.undip.ac.id:article/4347
2017-07-20T22:01:32Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4347
2017-07-20T22:01:32Z
JURNAL AKUNTANSI DAN AUDITING
Volume 8, Nomor 1, Tahun 2011; 55-68
PENGARUH EFEKTIVITAS KOMITE AUDIT, KOMITMEN PROFESIONAL, TENURE OF THE AUDIT FIRM, DAN PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK: PERSEPSI AUDITOR EKSTERNAL DI SURABAYA
Abadi, Jimy; Universitas Airlangga
Hidayat, Widi; Universitas Airlangga
2011-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4347
en
Each company which is had by public needs public accountant opinion about financialstatement that was prepared by the management. Audit of financial statement is done forincrease financial statement credibility through push down information risk. Stakeholderslook at independent auditor report for the financial statement include reasonable assuranceabout relevance and reliability. But without independence, the attestation function will be nil.In other words, the independence is perhaps the most essential factor in existence of a publicaccounting profession. The goal of this research are to examine and to get empirical evidenceabout influence of audit committee effectiveness, professional commitment, tenure of the auditfirm, and competition among public accountant firms to accountant public independenceaccordance external auditor perception in Surabaya. The analysis model for this researchuses multiple regression analysis. This research uses 91 samples of questionnaire responsefrom staffs of non big four affiliation and non-affiliation CPA firm. The result of this researchis committee audit effectiveness and commitment professional have significant influence topublic accountant independence individually. Tenure of the audit firm doesn’t havesignificant influence to public accountant independence individually. And the competitionamong public accountant firms has significant influence to public accountant independenceindividually for non affiliation CPA firms, while the competition among public accountantfirms doesn’t have significant influence to public accountant independence individually fornon big four affiliation CPA firms.Keywords:public accountant independence, audit committee effectiveness, professionalcommitment, tenure of the audit firm, competition among public accountant firms,external auditor perception
oai:ojs.ejournal.undip.ac.id:article/40190
2023-06-01T03:26:29Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/40190
2023-06-01T03:26:29Z
JURNAL AKUNTANSI DAN AUDITING
Volume 18, Nomor 1, Tahun 2021; 56-75
PENGARUH RASIO KEUANGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
Sabella, Adinda; Department of Accounting, Universitas Diponegoro, Jl. Prof. Sudarto, SH, Tembalang, Semarang, Indonesia 50275
Januarti, Indira; Department of Accounting, Universitas Diponegoro, Jl. Prof. Sudarto, SH, Tembalang, Semarang, Indonesia 50275
2021-06-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/40190
Profitability;Liquidity;Leverage;CSR Disclosure
en
This study is aims to examine the effect of financial performance of Corporate Social Responsibility disclosure. The dependent variable used in this study is CSR Diclosure and independent variable is financial performance as measured by profitability, liquidity, and leverage. This population in this study is all Indonesia companies that received ASSRAT award in the period 2018-2019. This research sample was selected with certain criteria. Based on criteria, samples used was 30 companies in 2018, and 29 companies in 2019, with a total sample of 59 samples. The method of analysis used in this research is Partial Least Square (PLS) analysis. The result of this study indicate that liquidity and leverage have a negative significant effect on CSR disclosure. While, profitability is not significantly influence the CSR disclosure.
oai:ojs.ejournal.undip.ac.id:article/4673
2017-07-20T22:00:24Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4673
2017-07-20T22:00:24Z
JURNAL AKUNTANSI DAN AUDITING
Volume 7, Nomor 1, Tahun 2010; 1-16
ANALISIS DETERMINAN GRAPHICAL INFORMATION DISCLOSURE SEBAGAI PENDUKUNG PRINSIP TRANSPARANSI PERUSAHAAN PUBLIK DI INDONESIA
Purwanto, Agus; Universitas Diponegoro
2010-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4673
graphical information disclosure, sale, revenue, income, equity, asset, liabitity, cash, and expense
en
Managements report the graphical information disclosure toward multi user to decision making.The graphical information disclosure is consist of: sale, revenue, income, equity, asset, liabitity,cash, and expense. This research gets 56 firm that have financial reporting with graphicalinformation disclosure index 49,5%. The research gets result that all of the firm characteristicsdon’t have effect of graphical information disclosure index. Graphical information disclosuretowards understand of financial reporting better and effective.
oai:ojs.ejournal.undip.ac.id:article/48508
2023-06-03T19:34:16Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/48508
2023-06-03T19:34:16Z
JURNAL AKUNTANSI DAN AUDITING
Volume 19, Nomor 1, Tahun 2022; 1-21
How can new fraud combination theory help forensic auditors and external auditors in fraud risk assessments?
https://ejournal.undip.ac.id/index.php/akuditi/article/download/48508/153353
Mvunabandi, Jean Damascene; Durban University of Technology
2022-06-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/48508
New Fraud Combination Theory, Fraud Risk Assessments (FRAs), Red Flags, fraud risk indicators, International Standards on Auditing (ISA), External Auditing and Forensic Auditing
en
The International Standards on Auditing (ISA) 240 requires auditors to assess the risk of material misstatements due to fraud. The ISA (240:4) further notes that the three factors of the Fraud Triangle theory propounded by Donald Cressey should be incorporated into the audit plan. It appears that auditors’ knowledge and understanding of fraud is limited due to inadequacies of ISA 240. This article considers a theoretical review of other relevant fraud theories, literature was reviewed and the researchers recommend that the robust new fraud combination theory should greatly assist forensic auditors and external auditors to identify and assess fraud and perform effective fraud risk assessments. This study significantly contributes to the current body of knowledge by introducing the New Fraud Combined Theory, a consolidation of all the fraud models and contributory fraud risk factors for fraudulent activities enable external auditors and forensic practitioners to effectively perform fraud risks assessments (FRAs) robustly. This research will guide researchers to further research on the subject matter.
oai:ojs.ejournal.undip.ac.id:article/5992
2017-07-20T22:19:10Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/5992
2017-07-20T22:19:10Z
JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 2, Tahun 2013; 128-149
Pengujian Faktor-Faktor yang Mempengaruhi Audit Delay
Lucyanda, Jurica; Universitas Bakrie
Nura'ni, Sabrina Paramitha; Universitas Bakrie
2013-05-31 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/5992
audit delay, company size, debt to asset ratio, disclosure of company profit or loss, audit opinion, accountan public firm size
en
The objective of this study is to examine factors that affect audit delay. These factors consist ofcompany size, debt to asset ratio, disclosure of company loss, audit opinion, accountant publicfirm size. Sample used in this study are 225 firms year listed in Indonesia Stock Exchange from2008-2010. The hypotheses in this study are tested by using muliple regression analysis. Theresults of the study shown that debt to asset ratio have positive influence on audit delay, andaccountant public firm size have negative influence on audit delay. On the other hand, companysize, disclosure of company loss, and audit opinion are not statistically significant to influenceearnings response coefficient.
oai:ojs.ejournal.undip.ac.id:article/12062
2017-07-20T22:03:36Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/12062
2017-07-20T22:03:36Z
JURNAL AKUNTANSI DAN AUDITING
Volume 10, Nomor 1, Tahun 2013; 68-92
PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING
Elen, Trismayarni; Universitas Trisakti
Mayangsari, Sekar; Universitas Trisakti
2013-11-01 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12062
accountability, competence, professionalism, integrity, objectivity, independence and audit quality
en
This research was to obtain empirical evidence on the influence of Accountability, Competence,Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit withindependence as Moderating Variable. The research was conducted by distributing questionnairesat several affiliated and non-affiliated registered public accountants located in Jakarta.Analysis model used to test the hypotheses was multiple linear regression, these analysis wasbased on valid questionnaires from 117 respondents. These research outcomes concluded thatthe accountability and integrity of partially significant effect on the quality of audit, while thecompetence, professionalism, and objectivity had no effect on audit quality partially. In addition, this research proved that accountability moderated by the independence significantly affected the quality of the audit, while the competence, professionalism, integrity and objectivity moderatedby independence had no significant effect on the quality of the audit.
oai:ojs.ejournal.undip.ac.id:article/13860
2018-10-06T09:48:27Z
akuditi:ART
v2
https://ejournal.undip.ac.id/index.php/akuditi/article/view/13860
2018-10-06T09:48:27Z
JURNAL AKUNTANSI DAN AUDITING
Volume 12, Nomor 2, Tahun 2015; 89-109
FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS
Mustika, Adhista Cahya; Universitas Diponegoro
2015-04-15 00:00:00
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
url:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13860
Internal audit effectiveness, competence, independence, auditee support, relationship between internal and external auditors.
This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Province, Indonesia, we found that the internal audit effectiveness can be attained through increase internal audit competence, independence and strong relationship between internal and external auditor. However, this study found that auditee support has no effect on internal audit effectiveness.