Jurnal Akuntansi dan Bisnis最新文献

Strategi Pendeteksian Suap pada Lembaga Pemerintahan Indonesia: Peran Audit Forensik dan Whistle-blowing System 印度尼西亚政府机构的贿赂侦查策略：法证审计和举报制度的作用

Jurnal Akuntansi dan Bisnis Pub Date : 2024-02-21 DOI: 10.20961/jab.v23i2.1142

S. Sumarsono, Briyan Efflin Syahputra, Hanifatun Hasanah, Junaidi Junaidi

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Auditor Wanita Pada Modernisasi Teknologi Dalam Tanggung Jawab Profesional Melalui Perspektif Falsafah Jawa 从爪哇哲学角度看女审计师在职业责任中的技术现代化问题

Jurnal Akuntansi dan Bisnis Pub Date : 2024-02-06 DOI: 10.20961/jab.v23i2.1143

M. Shiddiq, Rieswandha Dio Primasatya

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Corporate Governance in The Dimension of Institutional Ownership Moderates Tax Avoidance 机构所有权维度中的公司治理对避税的调节作用

Jurnal Akuntansi dan Bisnis Pub Date : 2024-01-22 DOI: 10.20961/jab.v23i2.1146

Etty Indriani

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Pengaruh Metode Valuasi Aset, Independensi Dewan Komisaris, Diversitas Gender, dan Kepemilikan Institusional Terhadap Manajemen Laba 资产评估方法的影响，独立委员会，性别多样性，和制度所有权对利润管理的影响

Jurnal Akuntansi dan Bisnis Pub Date : 2023-10-24 DOI: 10.24167/jab.v21i2.10207

Graceshinta Rakrismawati, Sansaloni Butar Butar

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Pengaruh Government Size, Fiscal Distress, dan Sisa Lebih Perhitungan Anggaran Terhadap Manipulasi Akrual 政府规模、财政困难和预算盈余对应计制操纵的影响

Jurnal Akuntansi dan Bisnis Pub Date : 2023-10-24 DOI: 10.24167/jab.v21i2.10910

Lisda Tampubolon, Evada Dewata, Desi Indriasari, Hadi Jauhari

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Analisis Minat Dosen dan Mahasiswa Menggunakan Online Learning: Perspektif Theory of Planned Behavior 分析讲师和学生使用在线学习的兴趣：计划行为理论视角

Jurnal Akuntansi dan Bisnis Pub Date : 2023-10-24 DOI: 10.24167/jab.v21i2.10926

Ita Salsalina Lingga, Endah Purnama Sari

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Whistleblowing: Dilema dalam Tekanan Ketaatan dan Tindakan Balasan 举报：服从压力与报复的困境

Jurnal Akuntansi dan Bisnis Pub Date : 2023-10-24 DOI: 10.24167/jab.v21i2.10449

Gracella Theotama, Yesaya Brian Syahputra

{"title":"Whistleblowing: Dilema dalam Tekanan Ketaatan dan Tindakan Balasan","authors":"Gracella Theotama, Yesaya Brian Syahputra","doi":"10.24167/jab.v21i2.10449","DOIUrl":"https://doi.org/10.24167/jab.v21i2.10449","url":null,"abstract":"Whistleblowing menjadi sebuah kajian yang terus dikembangkan sebagai salah satu cara untuk mengidentifikasi hingga memitigasi tindak kecurangan. Berjalannya whistleblowing akan optimal apabila ada individu yang rela menjadi seorang whistleblower. Namun, menjadi seorang whistleblower bukan hal yang mudah. Pada praktiknya, whistleblower mengalami dilema akibat faktor-faktor yang mempengaruhi niatnya dalam melakukan pengungkapan kecurangan. Faktor yang diperhitungkan dapat mempengaruhi niat individu tersebut diantaranya adalah tekanan ketaatan serta potensi tindakan pembalasan. Pada saat seseorang berhadapan pada tekanan ketaatan dan potensi tindak balasan yang tinggi maka niat melakukan whistleblowing menjadi rendah. Penelitian ini kemudian menguji hubungan kausalitas antara tekanan ketaatan dan tindakan balasan pada niat whistleblowing . Penelitian ini menggunakan desain studi eksperimental 2x2 antar-subjek (2x2 Between Subjects Factorial Design) . Subjek penelitian ini adalah 90 orang Mahasiswa S1 Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga. Hasil menunjukan bahwa tekanan ketaatan dan tindakan balasan berpengaruh secara signifikan pada niat whistleblowing . Serta, terdapat interaksi antara tekanan ketaatan, tindakan balasan pada niat whistleblowing .","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135267499","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 Likelihood of Financial Reporting Fraud: Does the Gender of CEO, CFO, Board of Commissioners, and Audit Committee Matter? 财务报告舞弊的可能性:首席执行官、首席财务官、董事会和审计委员会的性别是否重要?

Jurnal Akuntansi dan Bisnis Pub Date : 2023-10-24 DOI: 10.24167/jab.v21i2.10944

Intan Kurnida Julianti, Fuad Fuad

{"title":"The Likelihood of Financial Reporting Fraud: Does the Gender of CEO, CFO, Board of Commissioners, and Audit Committee Matter?","authors":"Intan Kurnida Julianti, Fuad Fuad","doi":"10.24167/jab.v21i2.10944","DOIUrl":"https://doi.org/10.24167/jab.v21i2.10944","url":null,"abstract":"The purpose of this study is to examine whether the presence of women in executive positions such as CEO, CFO, board of commissioners, and audit committee can reduce the occurrence of financial statement fraud. The sample was selected from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2022. The results of this study show that female CFOs and audit committees have a negative and significant influence. This indicates that the presence of women in the CFO position and the audit committee can reduce the occurrence of financial statement fraud in companies. This study offers a different perspective on the two-tier system of corporate governance in a developing country, namely Indonesia, about the impact of female CEO, CFO, board of commissioners, and audit committee on the occurrence of financial statement fraud. The practical implications of this research are first, the importance of promoting gender diversity of executives as a corporate governance mechanism. Second, it can provide recommendations or requirements for gender diversity as part of corporate governance mechanisms to create gender equality.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135273539","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

Financial Distress, Free Cash Flow, Employee Diff, and Earnings Management 财务困境，自由现金流，员工差异和盈余管理

Jurnal Akuntansi dan Bisnis Pub Date : 2023-10-24 DOI: 10.24167/jab.v21i2.10863

Sri Maryati, Diah Fitriani, Yusnaini Yusnaini

引用次数: 0

Examining the Implementation of Hibah BERMASA Program for Village Development 审查Hibah BERMASA乡村发展计划的执行情况

Jurnal Akuntansi dan Bisnis Pub Date : 2023-10-24 DOI: 10.24167/jab.v21i2.10848

Anjelita Ramodhani, Nurhazana Nurhazana

{"title":"Examining the Implementation of Hibah BERMASA Program for Village Development","authors":"Anjelita Ramodhani, Nurhazana Nurhazana","doi":"10.24167/jab.v21i2.10848","DOIUrl":"https://doi.org/10.24167/jab.v21i2.10848","url":null,"abstract":"Bengkalis Regency Government issued the BERMASA village program for village development or village infrastructure. The Implementation of village development refers to the regulation of National Public Procurement Agency (NPPA) of the Republic of Indonesia Number 12 on 2019 concerning procurement of Good/Services in villages. The study aims to analyse the implemention process, consider priorities and optimize village government efforts. The type of research is descriptive qualitative research. The sampling technique used purposive sampling in order to obtain 8 villages. The Results of this study find the implementation of village development or village infrastructure had been partially self-management in accordance with regulations for the procurement of goods/services in the village. The priority for village development or village infrastructure is based on the BERMASA village program regulations on considerations of needs, benefits, regional development and the RPJMDes. Optimizing village government through accelerating the implementation and negotiation process, as well as inflation. This research is and evaluation for the village government for the BERMASA Village Program.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135273998","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