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Determinan Asumsi Going Concern dalam Pemberian Opini Audit 审计意见一致的假设确定性
Jurnal Akuntansi dan Governance Pub Date : 2023-07-31 DOI: 10.24853/jago.4.1.56-72
Muhammad Yusuf, M. Tarmizi, M. Maryati
{"title":"Determinan Asumsi Going Concern dalam Pemberian Opini Audit","authors":"Muhammad Yusuf, M. Tarmizi, M. Maryati","doi":"10.24853/jago.4.1.56-72","DOIUrl":"https://doi.org/10.24853/jago.4.1.56-72","url":null,"abstract":"Objectives. To analyze the effect of cash flow, audit quality, and audit risk on the going concern assumption in giving audit opinion.Design/method/approach. This is a quantitative study with secondary data in the form of published financial reports. The population consists of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period using purposive sampling. The selected sample is 43 companies with a total of 215 observations of the data and analyzed with Logistic regression analysis.Results/findings. The results show that cash flow has no significant negative effect, audit quality has no significant positive effect, and audit risk has a significant positive effect on the going concern assumption in giving audit opinion.Theoretical contribution. Academics can make additional references regarding the determinants of the going concern assumption in audit literature.Practical contribution. Auditors can use the current ratio as one of the audit risk factors in determining going concern assumption, the management committee can maximize the company's financial management so as not to accept the going concern assumption, owners and investors can pay attention and periodically evaluate all financial aspects to assess performance managementLimitations. This study has several limitation, such as limited number of independent variables; a limited sample of property and real estate sector companies listed on the IDX; and the observed data is limited to 2016-2020.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126698984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Determinan Pengambilan Keputusan Berkeadilan Konsultan Pajak 税务顾问司法决定
Jurnal Akuntansi dan Governance Pub Date : 2023-07-31 DOI: 10.24853/jago.4.1.38-55
Sabaruddin Sabaruddin, Sulhendri Sulhendri, Septemberizal Septemberizal
{"title":"Determinan Pengambilan Keputusan Berkeadilan Konsultan Pajak","authors":"Sabaruddin Sabaruddin, Sulhendri Sulhendri, Septemberizal Septemberizal","doi":"10.24853/jago.4.1.38-55","DOIUrl":"https://doi.org/10.24853/jago.4.1.38-55","url":null,"abstract":"Objectives. this studi aims to determine and analysis the effect of moral responsibility, selfish behavior, ethical action and sefl-control  on the fair decision of tax consultant.Design/method/approach. This research is a quantitative research that looks for relationships between variables. The research sample is a tax consultant in South Jakarta for reasons of geografhical affordability after the Covid 19 pandemic.  At the time of research  the number of tax consultant in South Jakarta could not be known, so the Lemeshow formula was used to determine the sample size. With this formula, it is known that the sampel is 67.24 which is rounded up to 67 people using the non probalility sampling method. Data obtained by distributing questionnaires. The analytical method used is multiple linear analysis with WarPLS version 7.0.Results/findings. Moral responsibility has a positif and significant effect on fair decision making. Selfish behavior has a significant negative effect, ethical behavior has a significant positive effect and self control has a non significant positif effect fair decision making.Theoretical contribution. The result of this research are expected to be one of the references in developing lesson plans as well as references in preparing a consultant’s code of ethics, specially in the field of taxation.Practical contribution. The result of this study become an alternative input for tax consultant in making decisions, especially in deciding the tax obligations of taxpayers (clients).Limitations. This research was conducted on tax consultant in South Jakarta, so the research results anly apply to the sample studied and do not represent tax consultant in general.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"336 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115889341","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Implementasi ISAK 35 Pada Laporan Keuangan Panti Asuhan 《啜泣》在孤儿院的财务报表上实施
Jurnal Akuntansi dan Governance Pub Date : 2023-02-01 DOI: 10.24853/jago.3.2.101-114
Beti Setiawati, Diska Arliena Hafni
{"title":"Implementasi ISAK 35 Pada Laporan Keuangan Panti Asuhan","authors":"Beti Setiawati, Diska Arliena Hafni","doi":"10.24853/jago.3.2.101-114","DOIUrl":"https://doi.org/10.24853/jago.3.2.101-114","url":null,"abstract":"This study aims to analyze the application of ISAK 35 to the financial reports of the Muhammadiyah Orphanage of Nanggulan-Kulonprogo. This study employs qualitative descriptive analysis. Data were obtained through observation, interviews, and documentation at Muhammadiyah Orphanage of Nanggulan-Kulonprogo. The results show that the Muhammadiyah Orphanage of Nanggulan-Kulonprogo has not presented accountable financial reports and has not implemented ISAK 35. The financial reports in place are only monthly report of cash receipts and disbursements, also not annually accumulated. Thus, it is guided that the preparation of the financial statements of the Muhammadiyah Orphanage of Nanggulan-Kulonprogo should be based on ISAK 35 includes the Statements of Financial Position, Reports of Comprehensive Income, Reports of Changes in Net Assets, Statements of Cash Flows and Notes to Financial Statements","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128943566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Consumer Goods: Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Dimediasi oleh Corporate Social Responsibility
Jurnal Akuntansi dan Governance Pub Date : 2023-02-01 DOI: 10.24853/jago.3.2.153-165
Munzir Munzir, Yoga Andriyan, Rahmat Hidayat
{"title":"Consumer Goods: Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Dimediasi oleh Corporate Social Responsibility","authors":"Munzir Munzir, Yoga Andriyan, Rahmat Hidayat","doi":"10.24853/jago.3.2.153-165","DOIUrl":"https://doi.org/10.24853/jago.3.2.153-165","url":null,"abstract":"This study aims to analyze the effect of profitability and leverage on corporate value with the moderating role of CSR. This study employs a quantitative approach with secondary data. The population is a consumer goods company listed on the Indonesia Stock Exchange. With purposive sampling, 87 sample companies were selected. This study uses path data analysis. The results show that profitability has a negative and significant effect on CSR disclosure, while leverage has a negative and insignificant effect on CSR disclosure. Profitability has a positive and significant effect on corporate value, leverage has an insignificant positive effect on firm value, and CSR has a significant negative effect on corporate value. Finally, CSR disclosure is not able to mediate the influence of profitability and leverage on corporate value","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132916494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Memaknai Transparansi Internet Financial Reporting Lembaga Amil Zakat Melalui Konsep Amanah dan Tablig
Jurnal Akuntansi dan Governance Pub Date : 2023-02-01 DOI: 10.24853/jago.3.2.87-100
Nurna Aziza, Nurma Afiani
{"title":"Memaknai Transparansi Internet Financial Reporting Lembaga Amil Zakat Melalui Konsep Amanah dan Tablig","authors":"Nurna Aziza, Nurma Afiani","doi":"10.24853/jago.3.2.87-100","DOIUrl":"https://doi.org/10.24853/jago.3.2.87-100","url":null,"abstract":"The limited transparency of amil zakat institutions, especially on financial aspect, has an impact on public trust and their ability to survive considering all funds come from the public. The purpose of this study is to reveal the meaning of transparency through online financial reporting based on the concept of trust and tabligh. Being in a religious interpretive paradigm, this study employs qualitative approach. Data collection was carried out by interviewing managers and from archives of published financial reports on the LAZ Dompet Dhuafa Republika website. The results show that transparency is interpreted as the principle of responsibility in overcoming transparency obstacles, transparent content as institutional morality, and media transparency as institutional attachment which should be carried out continuously","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131122238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Analisis Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Pada Bank Umum Syariah 分析钻石欺诈伊斯兰公共银行财务报表的影响
Jurnal Akuntansi dan Governance Pub Date : 2023-02-01 DOI: 10.24853/jago.3.2.125-139
N. Nadia, Nyata Nugraha, Sartono Sartono
{"title":"Analisis Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Pada Bank Umum Syariah","authors":"N. Nadia, Nyata Nugraha, Sartono Sartono","doi":"10.24853/jago.3.2.125-139","DOIUrl":"https://doi.org/10.24853/jago.3.2.125-139","url":null,"abstract":"This study aims to empirically prove the effect of fraud diamonds in the form of pressure, opportunity, rationalization, and capability on the fraudulent financial statements. The data were collected from the financial reports of Islamic Commercial Banks in Indonesia for 2016-2021. And with purposive sampling, 48 samples were established. This study employs multiple linear regression. The results show that pressure and rationalization have positive and significant effect on the fraudulent financial statements, while opportunity and capability have positive but insignificant effect on fraudulent financial statements","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116767419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Determinan Pemahaman Akuntansi Selama Pandemi Covid-19 在Covid-19大流行期间的会计相互理解
Jurnal Akuntansi dan Governance Pub Date : 2023-02-01 DOI: 10.24853/jago.3.2.115-124
Ni Made Ayu Genitri, Jurana Jurana, Muhammad Ilham Pakkawaru
{"title":"Determinan Pemahaman Akuntansi Selama Pandemi Covid-19","authors":"Ni Made Ayu Genitri, Jurana Jurana, Muhammad Ilham Pakkawaru","doi":"10.24853/jago.3.2.115-124","DOIUrl":"https://doi.org/10.24853/jago.3.2.115-124","url":null,"abstract":"Covid-19 as a global pandemic demands a change in the learning process to be carried out online. This change is expected to impact the level of understanding for students, including college students. This study aims to empirically examine it on accounting students during the pandemic. With quantitative method based on primary data, the population is the students of Tadulako University. And with nonprobability sampling technique, 79 samples were established. This study employs multiple linear regression. The results show that learning behavior, academic intelligence, and spiritual intelligence have significant positive impact on the level of understanding of accounting students both simultaneously and partially during the pandemic","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123303817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Return On Assets, Ukuran Perusahaan, Kompensasi Rugi Fiskal, Dan Kepemilikan Institusional Terhadap Tax Avoidance 资产回报率、企业规模、财政补偿和体制所有权对Tax回避的影响
Jurnal Akuntansi dan Governance Pub Date : 2023-02-01 DOI: 10.24853/jago.3.2.140-152
Annisa Alfahira Zaenuddin, Dyarini Binti Thamrin
{"title":"Pengaruh Return On Assets, Ukuran Perusahaan, Kompensasi Rugi Fiskal, Dan Kepemilikan Institusional Terhadap Tax Avoidance","authors":"Annisa Alfahira Zaenuddin, Dyarini Binti Thamrin","doi":"10.24853/jago.3.2.140-152","DOIUrl":"https://doi.org/10.24853/jago.3.2.140-152","url":null,"abstract":"This study aims to analyze the effect of Return on Assets (ROA), firm size, fiscal loss compensation, and institutional ownership on tax avoidance. The population is the mining industry whose shares are traded on the Indonesia Stock Exchange (IDX) between 2016 and 2020. And with a purposive sampling technique, 80 samples were selected. By using multiple linear regression, the results show that ROA, firm size, fiscal loss compensation, and institutional ownership simultaneously had an insignificant positive effect on tax avoidance. Partially, ROA and firm size have a significant negative effect on tax avoidance; while compensation for fiscal losses has no significant positive effect, and institutional ownership has a significant negative effect on tax avoidance","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131608922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh Kinerja Keuangan dan Mekanisme Corporate Governance terhadap Manajemen Laba 财务表现和公司治理机制对利润管理的影响
Jurnal Akuntansi dan Governance Pub Date : 2022-08-20 DOI: 10.24853/jago.3.1.58-76
Wafa Khairani, Noer Sasongko, Andy Dwi Bayu Bawono
{"title":"Pengaruh Kinerja Keuangan dan Mekanisme Corporate Governance terhadap Manajemen Laba","authors":"Wafa Khairani, Noer Sasongko, Andy Dwi Bayu Bawono","doi":"10.24853/jago.3.1.58-76","DOIUrl":"https://doi.org/10.24853/jago.3.1.58-76","url":null,"abstract":"This study aims to examine the effect of financial performance and corporate governance on earnings management. The research population is all manufacturing companies listed on the Indonesia Stock Exchange, which are 176 companies. With the purposive sampling method for the year 2017-2019, we got the sample of 44 companies with a total of 132 observations. Multiple linear regression was employed for data analysis. The results show that financial performance as proxied by profitability and leverage, partially, has a significant effect on earnings management. Financial performance as proxied by the liquidity ratio has no effect on earnings management. Corporate governance as proxied by managerial ownership, institutional ownership, and the proportion of independent commissioners, partially, has no effect on earnings management.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124068317","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Sharia Compliance, Islamic Corporate Governance dan Non Performing Financing Terhadap Pengungkapan Fraud Bank Umum Syariah 伊斯兰教法合规，伊斯兰公司治理和不良融资Terhadap Pengungkapan Fraud Bank Umum ysariah
Jurnal Akuntansi dan Governance Pub Date : 2022-08-20 DOI: 10.24853/jago.3.1.1-16
Mifthahul Ridha, U. Umiyati
{"title":"Sharia Compliance, Islamic Corporate Governance dan Non Performing Financing Terhadap Pengungkapan Fraud Bank Umum Syariah","authors":"Mifthahul Ridha, U. Umiyati","doi":"10.24853/jago.3.1.1-16","DOIUrl":"https://doi.org/10.24853/jago.3.1.1-16","url":null,"abstract":"This study aims to analyze the effect of sharia compliance, Islamic corporate governance, and non-performing financing on the disclosure of fraud in Islamic commercial banks in Indonesia. With quantitative approach this study analyzes data population in the form of Islamic Commercial Banks in Indonesia using purposive sampling method. Data were obtained from the annual financial statements and GCG reports during 2017-2020 and were analyzed using the panel data regression method. The results of this study indicate that the Islamic Income Ratio (IsIR) and Profit-Sharing Ratio (PSR) have significant effects on the disclosure of fraud in Islamic Commercial Banks. While Zakat Performing Ratio (ZPR), Islamic Corporate Governance, and Non-Performing Financing (NPF) do not significantly affect the disclosure of fraud in Islamic Commercial Banks.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125750508","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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