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DAMPAK COVID-19 TERHADAP KUALITAS AUDIT PERUSAHAAN (STUDI LITERATUR) COVID-19对公司审计质量的影响(文献研究)
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-12-14 DOI: 10.38043/jiab.v6i2.3186
Apriliyanti Khasanah, Kartika Pradana Suryatimur
{"title":"DAMPAK COVID-19 TERHADAP KUALITAS AUDIT PERUSAHAAN (STUDI LITERATUR)","authors":"Apriliyanti Khasanah, Kartika Pradana Suryatimur","doi":"10.38043/jiab.v6i2.3186","DOIUrl":"https://doi.org/10.38043/jiab.v6i2.3186","url":null,"abstract":"Dampak covid-19 terhadap kualitas audit perusahaan. Penelitian ini dilakukan dengan tujuan untuk menganalisis dampak dari adanya pandemi Covid-19 terhadap kualitas audit suatu perusahaan. Peneliti menggunakan metode kualitatif dengan kajian literature untuk menganalisis kemungkinan dampak Covid-19 pada kualitas audit termasuk biaya audit, penilaian going concern, prosedur audit, dan sumber daya auditor. Berdasarkan hasil analisis yang dilakukan, adanya penurunan biaya audit, tantangan terhadap penilaian going concern, dan kemungkinan kehilangan staf auditor yang terserang corona berpengaruh terhadap kualitas audit suatu perusahaan. Oleh sebab itu, auditor harus berinvestasi lebih pada bidang teknologi seperti blockchain, kecerdasan buatan dan juga keamanan jaringan, serta perlunya untuk mencermati standar audit yang relevan digunakan pada kondisi saat ini.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80791395","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: 5
Management of Unexpected Expenditures for Covid-19 in Local Government 地方政府应对Covid-19意外支出的管理
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-07-25 DOI: 10.24843/jiab.2021.v16.i02.p06
Y. M. Basri, H. Hariadi, Ode Asra
{"title":"Management of Unexpected Expenditures for Covid-19 in Local Government","authors":"Y. M. Basri, H. Hariadi, Ode Asra","doi":"10.24843/jiab.2021.v16.i02.p06","DOIUrl":"https://doi.org/10.24843/jiab.2021.v16.i02.p06","url":null,"abstract":"This study aims to explore how the Riau Provincial Government manages unexpected expenses in the face of the Covid-19 pandemic. The method in this study is a qualitative method with the type of case study. Data collection techniques used are interviews, observation, and documentation. The results showed that the management of unexpected costs was carried out through the planning stage by reallocating and centralizing the budget. At the administrative and accountability stage, there are problems in recording Unexpected Expenditures, namely the absence of clear technical guidelines regarding the implementation of Unexpected Expenditures, setting spending limits for emergencies. There is no valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents for recording third party grant assistance. This research contributes to the government in making policies in financial management in disaster emergencies. \u0000Keywords: Covid-19 pandemic, financial management, refocusing, reallocation, administration","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73624819","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
Uncovering of Potential Fraud in the Preparation of Village Planning and Budgeting Documents in Madura 马杜拉村规划和预算文件编制中潜在欺诈行为的揭露
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-07-25 DOI: 10.24843/jiab.2021.v16.i02.p04
Tarjo Tarjo, Yustin Nur Faizah, Moh Toyyib, Eklamsia Sakti, Heindrika Eka Pramudita
{"title":"Uncovering of Potential Fraud in the Preparation of Village Planning and Budgeting Documents in Madura","authors":"Tarjo Tarjo, Yustin Nur Faizah, Moh Toyyib, Eklamsia Sakti, Heindrika Eka Pramudita","doi":"10.24843/jiab.2021.v16.i02.p04","DOIUrl":"https://doi.org/10.24843/jiab.2021.v16.i02.p04","url":null,"abstract":"This study determines the planning and budgeting of documents in the gray village. Researchers empirically evaluate and demonstrate how the actual practice of village government was conducted. This study uses a qualitative approach to the case study method to analyze the data, which was drawn from unstructured interviews, observations, and documentation. The findings reveal how opportunities for fraud can be due to a lack of understanding of functions, duties, and responsibilities and how they also affect budget preparation. This is due to the pressure in completing planning and budgeting documents that affect uninformed village chairmen and chiefs who are signing documents. Another finding is that there are typically two village secretaries who act as financial coordinators for one village government. \u0000Keywords:   documents, planning, budgeting, village  ","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"136 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77811754","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
Does Corporate Governance Practices Effect on Cost of Debt: Cross-Country Comparison of Pakistan and India 公司治理实践对债务成本的影响:巴基斯坦和印度的跨国比较
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-07-25 DOI: 10.24843/jiab.2021.v16.i02.p01
M. Nazir
{"title":"Does Corporate Governance Practices Effect on Cost of Debt: Cross-Country Comparison of Pakistan and India","authors":"M. Nazir","doi":"10.24843/jiab.2021.v16.i02.p01","DOIUrl":"https://doi.org/10.24843/jiab.2021.v16.i02.p01","url":null,"abstract":"This study empirically examines the association between corporate governance practices and the cost of debt in Pakistan and India. By law, both Pakistani and Indian firms are required to publish their annual reports with recommended Corporate Governance Codes. Corporate governance practices were pivotal in the U.S. stock market crash of 1929. In this study, we used data from 2014 to 2017 of published compliance from 100 nonfinancial companies in Pakistan and India. This study discloses the essentiality of better corporate governance to decrease the cost of debt and offers additional empirical evidence through a comparative analysis of the links between corporate governance and the cost of debt in Pakistan and India. \u0000Keywords: corporate governance, cost of debt, Pakistan, India","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90719446","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
The Role of Women on Boards as A Mechanism to Improve Carbon Emission Disclosure and Firm Value 女性董事在改善碳排放信息披露和企业价值中的作用
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-07-25 DOI: 10.24843/jiab.2021.v16.i02.p11
M. Monica, F. E. Daromes, S. Ng
{"title":"The Role of Women on Boards as A Mechanism to Improve Carbon Emission Disclosure and Firm Value","authors":"M. Monica, F. E. Daromes, S. Ng","doi":"10.24843/jiab.2021.v16.i02.p11","DOIUrl":"https://doi.org/10.24843/jiab.2021.v16.i02.p11","url":null,"abstract":"This study investigates the role of women on boards as a mechanism to improve carbon emission disclosure, as a mediating effect influence on firm value. The population includes 122 nonfinancial companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of path analysis reveal that women on boards have a positive and significant effect on carbon emission disclosure, a positive but insignificant effect on firm value, and that carbon emission disclosure is pivotal in mediating women on boards and firm value. This study provides insights that persuade companies to maintain relationships with stakeholders by implementing environmental awareness and disclosing sustainability reports. Carbon emission disclosure as part of the sustainability report is a form of good corporate action in maintaining the balance of living systems on earth. \u0000Keywords: women on boards, carbon emissions disclosure, firm value","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"109 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76698928","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: 3
Does Financial Performance Drive Environmental Disclosure and Environmental Cost? Evidence from Indonesia 财务绩效驱动环境信息披露和环境成本吗?来自印度尼西亚的证据
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-07-25 DOI: 10.24843/jiab.2021.v16.i02.p09
R. Rini, D. Adhariani
{"title":"Does Financial Performance Drive Environmental Disclosure and Environmental Cost? Evidence from Indonesia","authors":"R. Rini, D. Adhariani","doi":"10.24843/jiab.2021.v16.i02.p09","DOIUrl":"https://doi.org/10.24843/jiab.2021.v16.i02.p09","url":null,"abstract":"This study examines whether financial performance affects environmental disclosures and environmental costs. Samples from mining and energy companies that are listed on the Indonesia Stock Exchange from 2015 to 2019 were analyzed using the content analysis method and ordinary least square regression.  This study finds that financial performance bears a positive relationship to environmental costs that indicates whether assets are efficiently used as a basis to engage in spending on environmental activities. There is a negative relationship between financial performance and environmental disclosure and a positive relationship between environmental cost and environmental disclosures. This study implies wider stakeholder understanding of how financial performance affects environmental cost and disclosure.  The study implies a role of the cost element in the relationship between financial performance and environmental disclosure.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"475 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76364180","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: 3
Implementation of Good Governance in Komodo National Park Management: A Case Study 在科莫多国家公园管理中善治的实施:案例研究
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-07-25 DOI: 10.24843/jiab.2021.v16.i02.p08
I. G. Sudiartha, I. P. Sudana, A. Dwirandra, I. Wirajaya
{"title":"Implementation of Good Governance in Komodo National Park Management: A Case Study","authors":"I. G. Sudiartha, I. P. Sudana, A. Dwirandra, I. Wirajaya","doi":"10.24843/jiab.2021.v16.i02.p08","DOIUrl":"https://doi.org/10.24843/jiab.2021.v16.i02.p08","url":null,"abstract":"This study examines the implementation of good governance at the Komodo National Park to provide a specific, in-depth, complex, and explorative understanding of it. The research methodology used was a descriptive interpretive Yin case study approach. Data were obtained through observation, interviews, and documentation. The results revealed that the Komodo National Park applies the principles of good governance, transparency, accountability, responsibility, independence, and fairness. Study findings also contribute benefits, ideas, and studies, which provide reference for and contribution to the management and stakeholders in conducting governance roles, especially for National Park management.  \u0000Keywords:   good governance, management, national park","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73102084","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
Symbolic Adoption Model of Local Government Management Information System 地方政府管理信息系统的符号采用模型
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-07-06 DOI: 10.24843/jiab.2022.v17.i01.p06
I. Suaryana, Naniek Noviari, I. Damayanthi
{"title":"Symbolic Adoption Model of Local Government Management Information System","authors":"I. Suaryana, Naniek Noviari, I. Damayanthi","doi":"10.24843/jiab.2022.v17.i01.p06","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i01.p06","url":null,"abstract":"The purpose of this research is to create an acceptance model for the implementation of the Local Government Management Information System (LGMIS) financial application in the Denpasar City Government. In this study, the population consisted of all RAOs in the Denpasar City Government, a total of 36 RAOs and selected using saturated sampling methods and sampling of respondents was done by purposive sampling. SEM-PLS statistical analysis was used in this study. The findings of hypothesis testing show that information quality, system quality, management commitment, personal innovativeness, and computer self-efficacy have no effect on LGMIS's perceived usefulness. Personal innovativeness and computer self-efficacy have a positive effect on the perceived ease of use of the LGMIS. Ease of use has a positive effect on the financial LGMIS perceived usefulness. This study also proves that perceived ease of use and perceived usefulness have a positive effect on financial LGMIS symbolic adoption. \u0000Keywords: regional management information system, technology acceptance model, symbolic adoption.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72649707","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
The Emancipation of Household Accounting: A [Non] Feminism Critical Study of Tjoet Njak Dien 家庭会计的解放:对朱家杰的[非]女性主义批判
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-07-01 DOI: 10.24843/jiab.2021.v16.i02.p03
F. Ramadhani, L. Purwanti, A. Mulawarman
{"title":"The Emancipation of Household Accounting: A [Non] Feminism Critical Study of Tjoet Njak Dien","authors":"F. Ramadhani, L. Purwanti, A. Mulawarman","doi":"10.24843/jiab.2021.v16.i02.p03","DOIUrl":"https://doi.org/10.24843/jiab.2021.v16.i02.p03","url":null,"abstract":"This study investigates household accounting practices in the families of women migrant workers from a gender perspective and offers a change in the traditional roles of Muslim women. Through a critical approach, Tjoet Njak Dien, a non-feminist theory researcher achieved the study objectives. The results showed that the household accounting practices of migrant workers were masculine. Through the metaphor of Tjoet Njak Dien’s subsequent struggle, three strategies of household accounting practices were revealed. The first concerns earning income with halal and toyib work principles and considering the benefits. Second concerns management to be executed with deliberation and an intermediate attitude. Finally, accounting must be performed via communication and openness between husband and wife. The application could be a means of balancing the household bookkeeping of female migrant workers, which relies on rationality. \u0000Keywords:   feminism, gender, household accounting","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"110 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81486633","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: 5
PENGARUH NET PROFIT MARGIN, RETURN ON ASSET, LIKUIDITAS TERHADAP FINANCIAL DISTRESS (Studi Kasus Pada Perusahaan Agriculture Terdaftar di Bursa Efek Indonesia Periode 2017-2019) 利润利润率、资产回报率、金融紧缩流动性的影响(2017-2019年印尼证券交易所上市的农业公司案例研究)
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-06-30 DOI: 10.38043/jiab.v6i1.3007
N. Yuliani, I. N. Anggaradana
{"title":"PENGARUH NET PROFIT MARGIN, RETURN ON ASSET, LIKUIDITAS TERHADAP FINANCIAL DISTRESS (Studi Kasus Pada Perusahaan Agriculture Terdaftar di Bursa Efek Indonesia Periode 2017-2019)","authors":"N. Yuliani, I. N. Anggaradana","doi":"10.38043/jiab.v6i1.3007","DOIUrl":"https://doi.org/10.38043/jiab.v6i1.3007","url":null,"abstract":"Pengaruh Net Profit Margin, Return On Asset, Likuiditas Terhadap Financial Distress (Studi Kasus Pada Perusahaan Agriculture Terdaftar Di Bursa Efek Indonesia Periode 2017-2019). Tujuan penelitian ini untuk membuktikan pengaruh net profit margin, return on asset, likuiditas terhadap financial distress. Penelitian dilaksanakan pada sektor agriculture terdaftar di Bursa Efek Indonesia (BEI) dengan jumlah sampel 42 laporan. Metode non probability sampling melalui teknik purposive sampling digunakan untuk penentuan sampel penelitian ini. Jenis data kuantitatif diambil dari laporan tahunan maupun laporan keuangan perusahaan agriculture yang terdapat di situs resmi Bursa Efek Indonesia (BEI). Data sekunder penelitian ini hanya memanfaatkan annual report periode 2017-2019.Teknik pengumpulan data yang digunakan yaitu studi dokumentasi. Serta teknik analisis data menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis linear berganda, uji hipotesis dan uji koefisien determinasi. Berdasarkan hasil analisis, secara signifikan net profit margin berpengaruh negatif terhadap financial distress, secara signifikan return on asset berpengaruh positif atas financial distress, likuiditas tidak berpengaruh dan tidak signifikan atas financial distress dan net profit margin, return on asset, likuiditas secara simultan berpengaruh signifikan atas financial distress di sektor agriculture yang tercatat di Bursa Efek Indonesia.\u0000Kata Kunci: Net profit margin, Return on asset, Likuiditas, Financial distress, Agriculture","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85281924","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: 4
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