Jurnal Kajian Akuntansi最新文献_第2页

THE INFLUENCE OF TIME BUDGET PRESSURE, AUDITOR EXPERIENCE, AND AUDITOR COMPETENCE ON AUDIT JUDGMENT 时间预算压力、审计经验和审计能力对审计判断的影响

Jurnal Kajian Akuntansi Pub Date : 2023-10-05 DOI: 10.29313/kajian_akuntansi.v24i2.2671

Fadhila Anditania Chairunnisa Hendar, Devianti Yuanita Harahap

{"title":"THE INFLUENCE OF TIME BUDGET PRESSURE, AUDITOR EXPERIENCE, AND AUDITOR COMPETENCE ON AUDIT JUDGMENT","authors":"Fadhila Anditania Chairunnisa Hendar, Devianti Yuanita Harahap","doi":"10.29313/kajian_akuntansi.v24i2.2671","DOIUrl":"https://doi.org/10.29313/kajian_akuntansi.v24i2.2671","url":null,"abstract":"This research aims to analyze the factors that can influence the audit judgments produced by auditors. These factors are time budget pressure, auditor experience, and auditor competence toward audit judgment. The operationalization of variables uses the independent variables of time budget pressure, auditor experience, and auditor competence. Furthermore, the dependent variable is audit judgment. In this research, primary data is used, and data collection instruments involve distributing questionnaires directly using paper media. The population for this study is active internal auditors registered in the Inspectorate of West Java Province, serving as team coordinators, senior team leaders, junior team leaders, senior team members, and junior team members. The entire population, which involves 40 auditors, is used as a sample using the Saturation Sampling technique, and the data analysis technique employed is Multiple Regression using Microsoft Excel STAT97 and Statistical Program from Society Science (SPSS) 23. The research findings indicate that, partially, time and budget pressure do not significantly affect audit judgment due to the obtained results being somewhat insignificant. However, both auditor experience and auditor competence significantly influence audit judgment. Keywords: Auditor Competence, Auditor Experience, Audit Judgmen, Time Budget Pressure.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"302 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135547823","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

INFLUENCE OF PROFITABILITY, SOLVENCY, COMPANY SIZE, AND AUDITOR'S OPINION ON AUDIT DELAY 盈利能力、偿付能力、公司规模和审计师意见对审计延迟的影响

Jurnal Kajian Akuntansi Pub Date : 2023-10-04 DOI: 10.29313/kajian_akuntansi.v24i2.2493

Isnan Murdiansyah, Febianty Wulan Sari

{"title":"INFLUENCE OF PROFITABILITY, SOLVENCY, COMPANY SIZE, AND AUDITOR'S OPINION ON AUDIT DELAY","authors":"Isnan Murdiansyah, Febianty Wulan Sari","doi":"10.29313/kajian_akuntansi.v24i2.2493","DOIUrl":"https://doi.org/10.29313/kajian_akuntansi.v24i2.2493","url":null,"abstract":"There are many cases of companies that are late in reporting financial statements because an audit by an independent auditor takes quite a long time before being submitted to the OJK for publication. This study aims to determine the effect of profitability, solvency, company size, and auditor's opinion on audit delay in healthcare companies listed on the IDX from 2019 to 2021. This study uses purposive sampling; the population is healthcare companies listed on the Indonesia Stock Exchange, and the sample size is 54. This research applies data analysis, namely multiple linear regression analysis with a panel data regression model. Since this research uses the combined data of time series and cross-section, the analytical technique used in the analysis process to obtain more accurate results is multiple linear regressions with panel data. The data obtained is then processed using Microsoft Excel and SPSS version 26. The results show that the variables of profitability, solvency, firm size, and auditor's opinion have no significant effect on audit delay; those variables also have no simultaneous effect on audit delay. Keywords: Profitability, Solvency, Company Size, Auditor Opinion, Audit Delay.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135646658","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

IMPACT OF THE COVID-19 PANDEMIC FOR MSMEs IN EFFORTS TO INCREASE INCOME 新冠疫情对中小微企业增加收入的影响

Jurnal Kajian Akuntansi Pub Date : 2023-10-02 DOI: 10.29313/kajian_akuntansi.v24i2.2257

None Stepanus Sandy, None Rulan L. Manduapessy, None Johanis Nifanngeljau, None Tharsisius Pabendon

{"title":"IMPACT OF THE COVID-19 PANDEMIC FOR MSMEs IN EFFORTS TO INCREASE INCOME","authors":"None Stepanus Sandy, None Rulan L. Manduapessy, None Johanis Nifanngeljau, None Tharsisius Pabendon","doi":"10.29313/kajian_akuntansi.v24i2.2257","DOIUrl":"https://doi.org/10.29313/kajian_akuntansi.v24i2.2257","url":null,"abstract":"The purpose of this research is to directly find out that there is a COVID-19 outbreak that has a much bigger impact on Micro, Small and Medium Enterprises in an effort to increase income. This research was conducted in Pasar Rentra Village, Mimika Baru District, Mimika Regency. This research uses a qualitative descriptive method as well as data or information collection techniques in the form of ongoing interviews with 10 informants who have the profession of Micro, Small and Medium Enterprises as representatives of MSMEs in the Mimika Baru District Rentra Market. The results found in this research are regarding the spread of the existing COVID-19, so that it will directly have a very significant impact on Micro, Small and Medium Enterprises. The impact is grouped into several parts, including: (a) income has decreased drastically; (b) lack of consumers; and (c) raw material prices have increased. Therefore, it is necessary for MSMEs to be able to sell online, open a side business, provide good service, and pay attention to the quality of the goods to be sold. Keywords: Impact of COVID-19, MSMEs, Business Income.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135949215","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

OPTIMIZING THE POTENTIAL OF UNISBA RETIREMENTS THROUGH TRAINING IN CALCULATION OF THE COST OF PRODUCTS AND SALES AND MANUFACTURE OF CHEESE PRODUCTS 通过培训产品成本的计算和奶酪产品的销售和生产，优化unisba退休的潜力

Jurnal Kajian Akuntansi Pub Date : 2023-10-02 DOI: 10.29313/kajian_akuntansi.v24i2.2435

Yuni Rosdiana, Diamonalisa Sofianty, Elly Halimatusadiah, Riyang Mardini

{"title":"OPTIMIZING THE POTENTIAL OF UNISBA RETIREMENTS THROUGH TRAINING IN CALCULATION OF THE COST OF PRODUCTS AND SALES AND MANUFACTURE OF CHEESE PRODUCTS","authors":"Yuni Rosdiana, Diamonalisa Sofianty, Elly Halimatusadiah, Riyang Mardini","doi":"10.29313/kajian_akuntansi.v24i2.2435","DOIUrl":"https://doi.org/10.29313/kajian_akuntansi.v24i2.2435","url":null,"abstract":"One of the sources of concern in retirement is economic problems. Such a problem can be overcome by utilizing available potential and resources, either in terms of education, skills, time, or funds, for productive activities that can make a major contribution to the family economy, one of which is through mentoring cheese production training and product cost calculation. The data used in this research are primary data from the pre-test and post-test results of 48 Unisba pensioners as respondents. Then, the researchers carry out descriptive statistical analysis and inferential analysis of the data results through the average difference test between the pre-test scores and post-test scores, which will later be analyzed. Based on the results of testing by SPSS, there is an increase in post-test results from the results of the previous pre-test with a significance value of <0.05. These results indicate that the training in calculating the cost of production and sales and the manufacture of cheddar cheese has a significant effect in increasing the knowledge of training participants. Keywords: Retirement, Product Cost, Selling Price, Community Service.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135902641","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 INFLUENCE OF INVESTMENT DECISIONS, DEBT POLICY, ACCOUNTING CONSERVATISM, INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON COMPANY VALUE 投资决策、债务政策、会计稳健性、智力资本和良好的公司治理对公司价值的影响

Jurnal Kajian Akuntansi Pub Date : 2023-09-30 DOI: 10.29313/kajian_akuntansi.v24i2.2248

Suci Lestari, Nafi' Inayati Zahro, Diah Ayu Susanti

引用次数: 0

INFLUENCE OF IMPLEMENTING GOOD GOVERNANCE PRINCIPLES REGARDING THE EFFICACY OF EMPLOYEE PERFORMANCE 实施良好治理原则对员工绩效效能的影响

Jurnal Kajian Akuntansi Pub Date : 2023-09-30 DOI: 10.29313/kajian_akuntansi.v24i2.2425

Rina Maulina, Suria Ningsih

引用次数: 0

APIP CAPABILITY ANALYSIS IN NORTH SUMATRA INSPECTORATE 北苏门答腊岛督察的Apip能力分析

Jurnal Kajian Akuntansi Pub Date : 2023-09-30 DOI: 10.29313/kajian_akuntansi.v24i2.2490

Nine Rihaney, Hafidz Tigor Barita, None Deliana

引用次数: 0

THE ANTECEDENTS OF TAX EVASION PERCEPTION WITH A RELIGIOUSITY AS MODERATION 偷税漏税的前因后果以宗教为节制

Jurnal Kajian Akuntansi Pub Date : 2023-09-30 DOI: 10.29313/kajian_akuntansi.v24i2.2526

Tandry Whittleliang Hakki, Jobrinson Simanungkalit, Mung Siat

{"title":"THE ANTECEDENTS OF TAX EVASION PERCEPTION WITH A RELIGIOUSITY AS MODERATION","authors":"Tandry Whittleliang Hakki, Jobrinson Simanungkalit, Mung Siat","doi":"10.29313/kajian_akuntansi.v24i2.2526","DOIUrl":"https://doi.org/10.29313/kajian_akuntansi.v24i2.2526","url":null,"abstract":"Tax evasion is an act of taxpayers who always try to minimize their tax burden by violating the provisions of the tax laws. This study aims to analyze the effect of the self-assessment system, money ethics, and discrimination on the perception of taxpayers by mediating religiosity. The population of this research is individual taxpayers in DKI Jakarta. The primary data used is in the form of questionnaires distributed to 150 respondents (taxpayers), of which 135 questionnaires are returned and can be processed for research results. The sampling technique used in this study is purposive sampling, while the data analysis methods used are descriptive analysis and multiple linear regression analysis. The results of the study show that the self-assessment system has an effect on tax evasion, but money ethics has no effect on tax evasion. This study also concludes that religiosity strengthens the effect of the self-assessment tax system on perceptions of tax avoidance and religiosity does not play a moderating role between money ethics and tax evasion. Keywords: Money Ethics, Tax Self Assessment System, Perception of Tax Evasion, Religiosity.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135083980","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

SMALL AND MEDIUM ENTERPRISE DEVELOPMENT STRATEGY: SWOT-BALANCED SCORECARD PERSPECTIVE 中小企业发展战略:平衡计分卡视角

Jurnal Kajian Akuntansi Pub Date : 2023-09-30 DOI: 10.29313/kajian_akuntansi.v24i2.2502

Novie Susanti Suseno, Marti Dewi Ungkari, Rafael Gani Barlian

{"title":"SMALL AND MEDIUM ENTERPRISE DEVELOPMENT STRATEGY: SWOT-BALANCED SCORECARD PERSPECTIVE","authors":"Novie Susanti Suseno, Marti Dewi Ungkari, Rafael Gani Barlian","doi":"10.29313/kajian_akuntansi.v24i2.2502","DOIUrl":"https://doi.org/10.29313/kajian_akuntansi.v24i2.2502","url":null,"abstract":"This study aims to find out what strategy should be used by UKM Rai SJ Leather by using SWOT analysis, where the Balanced Scorecard is used as the basis for strategy formulation. Informants were selected based on the consideration that the person was considered to know the most about various information related to the company's operational strategy. In this study, the authors use primary data and secondary data. The research method used is a qualitative method. Data collection techniques using library research, interviews, and internet studies. The data analysis technique was carried out by means of data reduction, data presentation, and verification. The results showed that after weighting using the IFAS matrix with a value of 1.95 and the EFAS matrix with a value of -0.5, the Rai SJ Leather SME is located in quadrant two. The strategy that must be used in quadrant two is concentric diversification by utilizing strengths to overcome various threats. The strategy from the growth and learning perspective is that SMEs must recruit human resources who have knowledge and abilities in the field of technology and quality control; in the internal business process perspective, the strategy that must be carried out is to make new innovations, the strategy from the customer perspective is to increase the brand to be recognized more widely, the strategy on a financial perspective is to increase revenue. Keywords: Balanced Scorecard, Business Strategy, SWOT Analysis.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135127445","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

FACTORS DRIVING DECISION MAKING FOR PURCHASING HALAL PRODUCTS IN INDONESIA: LITERATURE REVIEW 印尼清真产品购买决策的驱动因素:文献综述

Jurnal Kajian Akuntansi Pub Date : 2023-09-30 DOI: 10.29313/kajian_akuntansi.v24i2.2558

None Nurfahmiyati, Allya Roosallyn Assyofa, Kania Nurcholisah

引用次数: 0