Jurnal Kajian Akuntansi最新文献

{"title":"Pengaruh Fundamental Makro Ekonomi terhadap Penghasilan Komprehensif Lain dan Persistensi Laba Komprehensif","authors":"M. Kusuma, B. Saputra","doi":"10.33603/jka.v6i1.6239","DOIUrl":"https://doi.org/10.33603/jka.v6i1.6239","url":null,"abstract":"The application of fair value accounting in financial statements gives rise to other comprehensive income (OCI) as the difference between the historical value of assets (liabilities) and fair value. This study aims to provide empirical evidence of internal and external factors that affect OCI and persistence of comprehensive income, by examining the effects of exchange rate, interest, inflation, JCI, size, industry, leverage, financial assets, fixed assets, inventories, and sales on 504 companies IDX for the period 2016 – 2020. The results show that exchange rate, interest, inflation, JCI have an effect on the aggregate OCI value and for each item. Firm size affects the occurrence of OCI from adjusting the fair value of assets and liabilities. OCI persistence level is the lowest among net income and comprehensive income. OCI mediates the effect of macroeconomic and internal factors on the persistence of comprehensive income. The novelty of this research is to provide empirical evidence of the causes of OCI. So far, accounting research has only examined the persistence of net income, while the persistence of comprehensive income is still rare, especially in Indonesia.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46011153","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}

{"title":"Analisis Pengaruh Corporate Social Responsibility terhadap Earnings Management: Etis atau Oportunis?","authors":"A. Suryani, Andre Ageng Wibowo","doi":"10.33603/jka.v6i1.5641","DOIUrl":"https://doi.org/10.33603/jka.v6i1.5641","url":null,"abstract":"This study aims to investigate the influence of CSR and Asia sustainability Reporting Rating (ASRRAT) on Earnings Management (EM). This study also used managerial ownership as a moderating variable. The data were collected from 72 sustainability and/or annual reports of non-financial companies listed in the Indonesia Stock Exchange from 2018 to 2019 that were withdrawn using purposive sampling method. The data from the sustainability report was coded using content analysis, while moderated regression analysis is used to test the hypotheses. The results show that the environmental disclosure negatively affects the earnings management, the social one, has a positive effect, but the economics disclosure and ASRRAT's rating have no influence. Managerial ownership fails to moderate the relationship between CSR, ASRRAT's rating, and earnings management The results of this study demonstrate that in disclosing CSR activities, managers tend to exploit their opportunistic incentives by making CSR disclosure to mask EM practices. The results of this research suggest that investors need to be more careful in making investment decisions, especially in companies which report a lot of social disclosures.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48787288","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}

{"title":"Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi dengan Ketidakpastian Lingkungan sebagai Variabel Moderating","authors":"Nanik Ermawati, R. Handayani","doi":"10.33603/jka.v6i1.5271","DOIUrl":"https://doi.org/10.33603/jka.v6i1.5271","url":null,"abstract":"Accounting information is very important for MSMEs, therefore this study expects to acquire experimental proof of what variables are able to influence it. The number of research populations amounted to 988, namely all MSMEs in Kudus Regency in 2020. The purposive sampling method is chosen to determine the sampling technique The quantity of research samples was determined by a slovin formula of 104 based on questionnaires distributed to respondents. Data analysis techniques use Moderated Analysis Regression (MRA). The ends that can be shown are as per the following : The utilization of accounting information is not influenced by accounting knowledge or accounting training, Business owner education affects the utilization of accounting information, Environmental uncertainty is able to reinforce the impact of accounting knowledge on the use of accounting information, Environmental uncertainty is not able to reinforce the impact of accounting training, education of MSME owners on the utilization of accounting information. The end of this study can be utilized as a source of perspective for MSMEs to be motivated to utilize and improve the performance of MSMEs.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47081377","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}

{"title":"Pengaruh Whistleblowing Triangle terhadap Intensi dalam Melakukan Whistleblowing","authors":"Ilham Maulana Saud, P. Febriana","doi":"10.33603/jka.v6i1.5512","DOIUrl":"https://doi.org/10.33603/jka.v6i1.5512","url":null,"abstract":"The urgency to implement whistleblowing to identify and reveal the fraud is acknowledged by regulators all over the world. This research aims to determine of whistleblowing effect triangle, moral, or social incentives toward intention to do whistleblowing. By understanding the factors that generate the action of whistleblowing of fraud, we can come to the light of how it works. This study utilizes the quantity approach by using smartPLS version 3 as a data analysis tool. The technique of data collection is a questionnaire using a purposive sampling method by collecting samples of financial and accounting workers in companies in Indonesia that consist of 150 respondents in total. The results of the research showed that pressure, financial incentives, opportunities, rationalization, moral and social incentives positively and significantly affect the intention to do whistleblowing on financial and accounting staff who work in companies in Indonesia. The push factors that consist of financial incentives, opportunities, rationalization, moral and social incentives on this study when received by a person in disclosing fraud can affect the intensity of whistleblowing activities, so the higher push factors they have will be directly proportio nal to the person’s intentions in uncovering fraud.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48533891","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}

{"title":"Does Balancing Fund Affect Economic Growth and Poverty Level in Central Java?","authors":"Magdalena Nany, T. Suryarini","doi":"10.33603/jka.v6i1.5078","DOIUrl":"https://doi.org/10.33603/jka.v6i1.5078","url":null,"abstract":"AbstractFiscal federalism copes with the division of governmental function and financial relations among levels of authorities. The objective of this research was to give empirical evidence about the effects of Local Own-Source Revenue (PAD), Revenue Sharing Fund (DBH), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Local Expenditure (BD) on economic growth and poverty level. The data of this study were sourced from secondary data. The data collection method used was mechanical observation technique. Panel data from 35 districts and municipalities in Central Java province throughout 2009-2018 were analyzed by multiple regression analysis. This study concludes that balancing funds have an affect on increasing economic growth (except DBH) and reducing poverty levels even though not as effective as PAD. In contrast, local expenditure does not have an affect on increasing economic growth and reducing poverty levels. This study supports the fiscal federalism theory, that the allocation of sources can be accomplished effectively by states and local governments. Balancing funds have an affect on increasing economic growth and decreasing poverty levels.Keywords: Growth; Local expenditure; Local revenue; Poverty Abstrak Federalisme fiskal berkaitan dengan pembagian fungsi pemerintahan dan hubungan keuangan di antara tingkat-tingkat pemerintahan. Studi ini bertujuan untuk memperoleh bukti empiris tentang dampak Pendapatan Asli Daerah (PAD), Dana Bagi Hasil (DBH), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Belanja Daerah (BD). pada pertumbuhan ekonomi dan tingkat kemiskinan. Data penelitian ini bersumber dari data sekunder yang berasal dari Biro Pusat Statitstik Provinsi Jawa Tengah. Teknik pengumpulan data yang digunakan adalah teknik observasi mekanik. Data panel dari 35 kabupaten dan kota di Provinsi Jawa Tengah sepanjang tahun 2009-2018 dianalisis dengan analisis regresi berganda. Studi ini menyimpulkan bahwa dana perimbangan berdampak pada peningkatan pertumbuhan ekonomi (kecuali DBH) dan penurunan tingkat kemiskinan meskipun tidak seefektif PAD. Sebaliknya, belanja daerah tidak berdampak pada peningkatan pertumbuhan ekonomi dan penurunan tingkat kemiskinan. Studi ini mendukung teori federalisme fiskal, bahwa alokasi sumber dapat dilakukan secara efektif oleh pemerintah pusat dan pemerintah daerah. Dana perimbangan berdampak pada peningkatan pertumbuhan ekonomi dan penurunan tingkat kemiskina.Katakunci: Belanja daerah; Kemiskinan; Pendapatan daerah; Pertumbuhan","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46401002","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}

{"title":"Efek Mediasi Kesulitan Keuangan dalam Mendeteksi Corporate Fraud di Indonesia","authors":"Natalis Christian","doi":"10.33603/jka.v6i1.5576","DOIUrl":"https://doi.org/10.33603/jka.v6i1.5576","url":null,"abstract":"This study analyzed the mediating effect of financial distress on the research model of the fraud hexagon effect on corporate fraud. The research model in this study was tested using the multiple regression analysis method using 210 companies data collected from companies listed on the Indonesia Stock Exchange during 2015-2019. The originality of this research is to add financial distress as a mediating variable in explaining the effect of fraud hexagon theory on corporate fraud in Indonesia. The results show empirical evidence that financial distress has a significant positive mediating effect in explaining the effect of stimulus on corporate fraud. Financial distress has a significant negative mediating effect in explaining the effect of collusion, opportunity and rationalization on corporate fraud. Financial distress has also been proven to have no mediation effect in explaining the influence of capability and ego on corporate fraud. The test results prove that high financial achievement targets and political connections have lower the risk of experiencing financial distress. Loose supervision and inconsistent implementation of corporate governance can plunge the company into financial distress. These conditions will eventually encourage companies to commit corporate fraud in order to cover up the financial distress they are experiencing.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45835398","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}

{"title":"The Role Of Internal Audit In Fraud Prevention And Disclosure : Literature Riview","authors":"Khairini Melinda, Ariama Susanti, Juneva Kastarina Tarigan, D. Deliana, I. Napitupulu","doi":"10.29313/ka.v23i1.9400","DOIUrl":"https://doi.org/10.29313/ka.v23i1.9400","url":null,"abstract":"This study aims to determine the effect of internal audit in preventing and disclosing fraud. The number of frauds that occur in an organization shows the need for an internal audit body in the company so that it can reduce or even eliminate fraud that occurs. This literature review is a study of the role of internal audit in preventing and disclosing fraud which aims to find out the variables in internal audit for preventing and disclosing fraud based onprevious studies, so there is still a lotof potential forfurthermodification/development. Of the ten studies included in this literature review, there are differences in research results. Eight studies state that internal audit has a significant effect on preventing and disclosing fraud, but two articles state that internal audit does not have a significant effect on preventing and disclosing fraud.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74210431","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}

{"title":"Analysis Of The Influence Of Accounting Conservatism, Company Size, Capital Structure, Liquidity And Profit Growth On Earnings Quality","authors":"M. Nizar, K. Kiswanto","doi":"10.29313/ka.v23i1.7230","DOIUrl":"https://doi.org/10.29313/ka.v23i1.7230","url":null,"abstract":"This study aims to determine the effect of accounting conservatism, firm size, capital structure, liquidity and earnings growth on earnings quality. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample selection used purposive sampling, resulting in 70 analysis units, 15 outlier data were removed so that 55 analysis units were processed. Hypothesis testing with descriptive statistics and multiple linear regression using SPSS 21. The results show partially accounting conservatism and firm size have a significant positive effect, while capital structure has a significant negative effect on earnings quality. However, there is no effect of liquidity and earnings growth on earnings quality. Simultaneously all dependent variables have an effect on earnings quality. Companies are expected to apply the principle of accounting conservatism in preparing financial statements. Companies should also be careful in making credit or financing decisions from debt, because they have a negative impact on earnings quality. Companies with good performance with evidence of a bigger company size are able to generate higher quality profits. The next researcher should consider other variables and proxies not included in this study to determine their effect on earnings quality. Apart from conducting fundamental analysis, investors and creditors should pay attention to the quality of earnings so that there are no errors in decision making.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89794598","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}

{"title":"Economic Empowerment Of The Community Through Optimizing The Understanding Of Financial Statements (MSMEs Bojongsoang Village Bandung)","authors":"Asri Suangga, Riyang Mardini, Rini Lestari, R. Hartanto, Annisa Nadiyah Rahmani, Boyke Rahmat Ramdani, Alia Alifa Ibrahim","doi":"10.29313/ka.v23i1.9413","DOIUrl":"https://doi.org/10.29313/ka.v23i1.9413","url":null,"abstract":"Financial recording and reporting training is expected to be able to overcome internal problems related to accountability that are often faced by MSMEs. The right assistance will help MSMEs to develop, from micro, small, to medium scale,can even be the forerunner of the emergence of large-scale industry. This research was conducted on MSMEs who are members of the \"Someah\" community, Bojongsoang Village, Bandung Regency, West Java Province, the majority of which are engaged in food and beverage, as well as handicrafts. The purpose of this study is to assist MSME partners in understanding the importance of recording financial statements, and analyzing financial statements. The research method used is descriptive qualitative. The results showed that in general, MSME actors in Bojongsoang Village did not have good and correct accounting and bookkeeping knowledge. However, with this assistance, participants understand more about accounting and recording financial statements better.Pelatihan pencatatan dan pelaporan keuangan diharapkan dapat mengatasi permasalahan internal terkait akuntabilitas yang sering dihadapi oleh UMKM. Pendampingan yang tepat, akan membantu UMKM untuk berkembang, dari skala mikro, kecil, hingga menengah, bahkan bisa menjadi cikal bakal munculnya industri skala besar. Penelitian ini dilakukan pada UMKM yang tergabung dalam komunitas “Someah” Desa Bojongsoang Kabupaten Bandung Provinsi Jawa Barat yang mayoritas bergerak di bidang makanan dan minuman, serta kerajinan tangan. Tujuan penelitian ini adalah membantu mitra UMKM dalam memahami pentingnya pencatatan laporan keuangan, dan menganalisis laporan keuangan. Metode penelitian yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa secara umum pelaku UMKM di Desa Bojongsoang belum memiliki pengetahuan akuntansi dan pembukuan laporan keuangan yang baik dan benar. Namun dengan adanya pendampingan ini peserta lebih mamahami tentang akuntansi dan pencatatan laporan keuangan lebih baik lagi. ","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74754446","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}

{"title":"The Role Of Supply Chain Management (SCM) On MSME Performance Using BibliometricI Analysis","authors":"N. Nurleli, R. Kuntorini, Elly Halimatusadiah, I. P. Pramono","doi":"10.29313/ka.v23i1.8865","DOIUrl":"https://doi.org/10.29313/ka.v23i1.8865","url":null,"abstract":"UMKM tahu daerah Ciburial sudah menjalankan sebagian dari SCM, yaitu selalu memilih bahan kedelai yang berkualitas. Akan tetapi, UMKM tahu Ciburial ini belum melakukan kerja sama yang rutin dengan konsumen dalam jumlah yang banyak meskipun sebenarnya sudah ada kerja sama,  di antaranya dengan Food Court Jogya Departemen Store. Dalam hal ini, regulasi pemerintah dalam penyediaan bahan baku yang murah dan berkualitas sangat diperlukan mengingat tahu adalah makanan masyarakat menengah ke bawah sehari-hari. Program Studi Akuntansi dalam hal ini Fakultas Ekonomi dan Bisnis Unisba melakukan kerja sama dalam meningkatkan volume tahu yang terjual. Selanjutnya, perlu adanya regulasi pemerintah dalam kesediaan bahan baku tahu agar sustainability UMKM Tahu tetap berlangsung. The importance of the role of MSMEs in the Indonesian economy makes this sector can not be underestimated and the progress of this sector will be the focus of the government for the next few years. Classic problems related to distribution often occur in micro, small and medium scale enterprises. So it is hoped that with the Supply Chain Management (SCM), problems related to distribution can be overcome. Therefore, this study intends to examine how the role of SCM in the progress of MSMEs. The method used in this study is a qualitative research method with a literature study approach using bibliometric analysis. The software used is Vosviewer with a number of articles collected from Crossref over the last 5 years, using the keywords: “Supply chain management” and “small medium enterprises”. The results of the study show that SCM in MSMEs will be related to efforts to create sustainability, increase competitive advantage, and improve the quality of relationships with customers.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"88 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76666318","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}