Jurnal Kajian Akuntansi最新文献

{"title":"Covid-19 dan Reaksi Pasar Perusahaan Makanan dan Minuman di Indonesia","authors":"Nibras Anny Khabibah, Utpala Rani, Kartika Pradana Suryatimur","doi":"10.33603/JKA.V5I1.3499","DOIUrl":"https://doi.org/10.33603/JKA.V5I1.3499","url":null,"abstract":"Abstract Various public information can have an impact on the stock market reaction on the exchange, both accounting and non-accounting. Information about the entry of the Covid-19 outbreak into Indonesia is one of the non-accounting information that can effect activities on the stock exchange. This research is intended to identify the stock market reaction of food and beverage companies to the president's announcement regarding the first positive case of Covid-19 patients in Indonesia. This research was conducted by looking at differences in stock prices and trading volume before and after it was announced. The results showed facts about the decline in the prices of food and beverage companies' shares after the announcement. This shows that the information was absorbed in the market, causing a market reaction to decrease stock prices. On the other hand, there is no difference in trading volume before and after it is announced. This is possible because investors continue to maintain their share ownership in food and beverage companies because it is agreed to remain profitable over the long term. Keywords: Covid-19; Stock price; Stock trading volume; Food and beverage companies Abstrak Berbagai informasi publik dapat berdampak pada reaksi pasar saham di bursa, baik yang bersifat akuntansi maupun nonakuntansi. Informasi mengenai masuknya wabah Covid-19 ke Indonesia merupakan salah satu informasi nonakuntansi yang dapat berpengaruh pada aktivitas di bursa saham. Penelitian ini bertujuan untuk mengindentifikasi reaksi pasar saham perusahaan makanan dan minuman terhadap pengumuman presiden mengenai kasus pertama pasien positif Covid-19 di Indonesia. Penelitian ini dilakukan dengan melihat perbedaan harga saham dan volume perdagangan saham sebelum dan sesudah pengumuman presiden mengenai kasus pertama pasien positif Covid-19 di Indonesia. Hasil penelitian menunjukkan bahwa terdapat penurunan harga saham perusahaan makanan dan minuman pasca pengumuman tersebut. Hal ini menunjukkan bahwa informasi tersebut terserap di pasar saham sehingga menimbulkan reaksi pasar berupa penurunan harga saham. Di sisi lain, penelitian ini tidak menemukan perbedaan volume perdagangan saham sebelum dan sesudah pengumuman presiden. Hal ini dimungkinkan karena para investor tetap mempertahankan kepemilikan sahamnya di perusahaan makanan dan minuman karena dinilai akan tetap menguntungkan secara jangka panjang. Katakunci: Covid-19; Harga saham; Volume perdagangan saham; Perusahaan makanan dan minuman","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48877765","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":"E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi","authors":"I. N. Darmayasa, Bagus Putra Wibawa, Ketut Nurhayanti","doi":"10.33603/JKA.V4I2.3949","DOIUrl":"https://doi.org/10.33603/JKA.V4I2.3949","url":null,"abstract":"AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41341055","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":"Organization's Values Perspective to Financial Reporting","authors":"Rapina Rapina, Y. Carolina, S. Setiawan, Amanda Gania","doi":"10.33603/JKA.V4I2.4380","DOIUrl":"https://doi.org/10.33603/JKA.V4I2.4380","url":null,"abstract":"AbstractThe purpose of this study is to obtain the truth regarding organizations’ financial statements by examining the influence of organizational culture. This is a verification research, with an explanation technique used to determine the factors estimated to affect the variables. The non-probability sampling technique was used to obtain primary data from 65 respondents working in several Indonesia organizations through questionnaires and by observing their accounting and finance divisions. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the estimation of model parameters using the PLS method (Partial Least Square). The consideration of choosing SEM analysis technique is because the variables involved are unobserved variables and there is a causal relationship between the variables.  According to initial concepts, organizational culture contributes to financial reporting development due to its ability to reflect an organization's specificity and characters. The result showed that organizational culture is the property and guidelines for all individuals in an organization to carry out their duties, and it influences the presentation of financial statements.Keywords: Accounting; Financial reporting; Organizational cultureAbstrak Penelitian ini bertujuan untuk mendapatkan kebenaran melalui pengujian pengaruh budaya organisasi terhadap penyajian laporan keuangan. Jenis penelitian ini bersifat verifikatif dan bersifat penjelas atau kausalitas untuk mengetahui apa dan seberapa jauh faktor-faktor yang diperkirakan mempengaruhi suatu variabel dengan variabel lainnya. Jenis data yang digunakan adalah data primer dengan instrumen kuesioner yang dibagikan pada 65 responden dari beberapa organisasi di Indonesia. Unit observasi pada penelitian ini adalah bagian akuntansi dan keuangan pada tiap organisasi. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan teknik non-probability. Pengujian hipotesis dalam penelitian ini menggunakan Structural Equation Modeling (SEM) dengan penaksiran parameter-parameter model memakai metode PLS (Partial Least Square). Pertimbangan memilih teknik analisis SEM karena variable yang terlibat adalah unobserved variables serta adanya hubungan kausal antar variabelnya.  Menurut konsep dikatakan bahwa budaya organisasi akan memberikan kontribusi yang berarti dalam meningkatkan pelaporan keuangan. Budaya organisasi akan mencerminkan spesifikasi dan karakter suatu organisasi. Budaya organisasi tersebut menjadi milik dan pedoman bagi seluruh lapisan individu yang ada pada suatu organisasi dalam menjalankan tugasnya. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh terhadap penyajian laporan keuangan.Kata kunci: Akuntansi; Budaya organisasi; Pelaporan keuangan","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44331399","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":"Peran Keadilan dan Kepercayaan terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah","authors":"Nadia Fajriana, Gugus Irianto, Wuryan Andayani","doi":"10.33603/JKA.V4I2.4039","DOIUrl":"https://doi.org/10.33603/JKA.V4I2.4039","url":null,"abstract":"Abstract This study aims to analyze the correlation between procedural justice, distributive justice, and cognitive-based trust and voluntary compliance by Micro, Small and Medium Enterprises (MSMEs) taxpayers. This study also examnines the role of cognitive-based trust as a moderating variable in the relationship between procedural justice and distributive justice and its impact on voluntary compliance by MSMEs taxpayers. The model for this study was developed from The Psychology of Justice Theory and the Slippery Slope Framework. The population of this study is the MSMEs taxpayers in Malang, Indonesia. The sample in this study were 64 MSMEs taxpayer respondents who completed a questionnaire distributed through the Google Forms platform. The data  from questionnaires was processed using the SmartPLS 3.0 statistical tool. The results of the study show that procedural justice, distributive justice, and cognitive-based trust can increase voluntary taxpayer compliance while cognitive-based trust is unable to moderate the relationship between procedural justice and distributive justice on voluntary taxpayer compliance . Keywords : Distributive justice; Procedural justice; Tax compliance; Trust; MSMEs Abstrak Kajian ini ini memiliki tujuan untuk menganalisis peran dari hubungan keadilan prosedural, keadilan distributif, dan kepercayaan berdasarkan kognitif terhadap kepatuhan sukarela pada wajib pajak Usaha Mikro Kecil Menengah (UMKM). Kajian ini juga menjelaskan peran kepercayaan berdasarkan kognitif sebagai variabel moderator hubungan antara keadilan prosedural dan keadilan distributif terhadap kepatuhan sukarela wajib pajak UMKM. Model dari kajian ini dikembangkan dari The Psychology of Justice Theory dan kerangka kerja Slippery Slope . Populasi dari kajian ini adalah wajib pajak UMKM yang terletak di Kota Malang, Indonesia. Sampel pada kajian ini sejumlah 64 responden wajib pajak UMKM. Kajian ini menggunakan kuesioner yang disebarkan melalui Platform Formulir Google. Data yang telah diperoleh dari penyebaran kuesioner diolah menggunakan alat statistik SmartPLS 3.0 . Hasil kajian menunjukkan bahwa keadilan prosedural, keadilan distributif, dan kepercayaan berdasarkan kognitif dapat meningkatkan kepatuhan wajib pajak secara sukarela. Kepercayaan berdasarkan kognitif tidak mampu memoderasi hubungan keadilan prosedural dan keadilan distributif terhadap kepatuhan wajib pajak secara sukarela. Kata Kunci : Keadilan distributive; Keadilan procedural; Kepatuhan pajak; Kepercayaan; UMKM","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48799730","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":"Etnisitas dan Konservatisme Akuntansi pada Perusahaan Publik di Indonesia","authors":"Antonius Singgih Setiawan, Ellen Fransysca","doi":"10.33603/JKA.V4I2.4003","DOIUrl":"https://doi.org/10.33603/JKA.V4I2.4003","url":null,"abstract":"Abstract Accounting conservatism is debated in practice, literature, and financial accounting research. The principle of conservative accounting is considered as an action to control the optimistic behavior of management and business owners but the potential to cause biased information. This study aims to examine the influence of ethnicity of authorized officials in the publication of corporate financial statements on accounting conservatism in public companies in Indonesia. A total of 71 samples of manufacturing companies listed on the IDX in 2019 and fulfilling sampling criteria were used to test the hypothesis. The research data were analyzed using independent sample t-test. The results showed that the difference in the ethnicity of the official level in the company's financial reporting would affect the level of accounting conservatism in a company. Pribumi ethnicities with general characteristics as ethnicities that prioritize stability in their business tend to have higher conservatism characteristics compared to Tionghoa ethnic groups who tend to be more willing to take risks in their every decision. An important implication of the results of this study is that the authorized officials in publishing the company's financial statements must be able to control their conservative principles. Keywords : Accounting conservatism; Ethnicity; Manufacturing sector; Pribumi ethnic; Tionghoa ethnic Abstrak Konservatisme akuntansi menjadi perdebatan dalam praktik, literatur dan penelitian akuntansi keuangan. Prinsip konservatisme akuntansi dinilai sebagai tindakan untuk mengendalikan perilaku optimistis manajemen dan pemilik usaha namun berpotensi menimbulkan informasi yang bias. Penelitian ini bertujuan untuk menguji pengaruh etnisitas pejabat yang berwenang dalam pemublikasian laporan keuangan perusahaan terhadap konservatisme akuntansi pada perusahaan publik di Indonesia. Sebanyak 71 sampel perusahaan manufaktur yang terdaftar di BEI tahun 2019 dan memenuhi kreteria sampling digunakan untuk menguji hipotesis. Data penelitian di analisis menggunakan independent sample t-test. Hasil penelitian menunjukkan bahwa perbedaan kelompok etnisitas pejabat yang berwenang dalam pelaporan keuangan perusahaan akan berpengaruh pada tingkat konservatisme akuntansi di suatu perusahaan. Etnis Pribumi dengan karakteristik umum sebagai etnis yang lebih mengedepankan sifat stabil dalam berusaha cenderung memiliki sifat konservatisme yang lebih tinggi dibandingkan dengan kelompok etnis Tionghoa yang cenderung lebih berani ambil risiko pada setiap keputusan mereka.  Implikasi penting dari hasil penelitian ini adalah para pejabat yang berwenang dalam pemublikasian laporan keuangan perusahaan harus dapat mengendalikan prinsip konservatime mereka. Kata Kunci : Etnisitas; Etnis Pribumi; Etnis Tionghoa; Konservatisme akuntansi; Sektor manufaktur","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48920211","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 Capital Asset Pricing Model (CAPM) serta Model Multifaktor Fama dan French di Bursa Efek Indonesia","authors":"F. Sembiring, Esi Fitriani Komara","doi":"10.33603/JKA.V4I2.3538","DOIUrl":"https://doi.org/10.33603/JKA.V4I2.3538","url":null,"abstract":"Abstract The purposes of this study are to test and prove the ability of explaining Fama and French multifactor models and compare their performance with Capital Asset Pricing Model (CAPM) as the first of asset pricing model proposed by Sharpe. Data of non-financial stock prices and other relevant financial statement data for the period January 2009 - December 2016 are used in this study which has been formed into 40 portfolios, based on the previous researches. The research method used is the explanatory research method. The results are: (1) Both models, three factors and five factors, can explain the portfolio well, but the firm's size factor becomes redundant in the three-factor model while the investment factor becomes redundant in the five-factor model, (2) The five factor model become more good model compared to three-factor, where market risk, firm value, and company profitability consistently influence returns, and the effect is getting stronger in the five-factor model, (3) Market risk is not the only determinant, but is dominant in influencing returns fluctuation.. Keywords : Beta; CAPM; Five factor model; Three factor model Abstrak Tujuan penelitian ini adalah menguji dan membuktikan kemampuan menjelaskan model multifaktor Fama dan French serta membandingkan kinerjanya dengan Capital Asset Pricing Model (CAPM), sebagai model penilaian aset (asset pricing model) yang pertama kali diusulkan oleh Sharpe. Data-data berupa data harga saham non keuangan dan data laporan keuangan lain yang relevan selama periode Januari 2009 – Desember 2016 digunakan, termasuk untuk membentuk 40 portofolio, berdasarkan hasil penelitian sebelumnya. Metode penelitian yang digunakan adalah metode explanatory research. Hasilnya adalah bahwa: (1) Kedua model, baik tiga faktor maupun lima faktor, dapat menjelaskan portofolio dengan baik, namun faktor ukuran perusahaan menjadi redundant dalam model tiga faktor sedangkan faktor investasi menjadi redundant dalam model lima faktor, (2) Lima faktor relatif menjadi model yang lebih baik dibandingkan dengan tiga faktor, di mana faktor risiko pasar, nilai perusahaan, dan profitabilitas perusahaan secara konsisten berpengaruh terhadap return, dan pengaruh tersebut ditemukan semakin kuat pada model lima faktor, (3) Faktor risiko pasar bukan satu-satunya faktor penentu return namun bersifat dominan dalam mempengaruhi fluktuasi return. Kata Kunci : Beta; CAPM; Model lima factor; Model tiga Faktor","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45217094","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":"Prinsip Akuntansi Syariah pada Praktik Transaksi Tradisional Mawah dan Gala di Kabupaten Aceh Besar","authors":"Azharie Hasan, Heru Fahlevi., A. Aliamin","doi":"10.33603/JKA.V4I2.3994","DOIUrl":"https://doi.org/10.33603/JKA.V4I2.3994","url":null,"abstract":"Abstract This study aims to analyze the obedience of traditional economic transaction practices that are still found today namely, mawah and gala. Mawah is a tradition of business cooperation based on profit sharing between capital owners and managers, while gala is a traditional pawning practice commonly found in rural Acehnese communities including in Aceh Besar, Indonesia. Using a qualitative approach, the researchers collected data from in-depth interviews and questionnaires. Data was collected from December 2019 and March 2020. The respondents and interviewees were people who have experiences in mawah and gala transaction as well as community leaders and cultural figures in Aceh Besar district. The results showed that mawah and gala traditions in Aceh Besar District follow sharia accounting practices in terms of pillars and sharia provisions with reference to Indonesian Accounting Standard statement No. 105 and 107.  However, there are still some limitations for example, the absence of sufficient records on the transactions that can be linked to the presence of trust and emotional connections among the people involved. Keywords : Culture; Islamic accounting; Gala; Mawah; Tradition Abstrak Penelitian ini bertujuan untuk menganalisis kesesuaian praktik transaksi ekonomi tradisional yang masih dijalankan sampai sekarang yaitu, mawah dan gala. Mawah adalah tradisi kerjasama bisnis berdasarkan pembagian keuntungan antara pemilik modal dan pengelola, sedangkan gala merupakan praktik gadai tradisional yang lazim ditemukan di masyarakat pedesaan Aceh. Dengan menggunakan pendekatan kualitatif, peneliti menggumpulkan data melalui wawancara mendalam dan kuesioner di Aceh Besar yang dilakukan antara bulan Desember 2019 sampai dengan Maret 2020. Responden dan narasumber adalah masyarakat pelaku mawah dan gala serta tokoh masyarakat dan tokoh budaya di kabupaten Aceh Besar. Hasil penelitian menunjukkan bahwa tradisi mawah dan gala di Kabupaten Aceh Besar secara umum telah sesuai dengan praktik akuntansi syariah baik dari sisi rukun dan ketentuan syariah dengan merujuk kepada PSAK Syariah 105 dan 107. Namun para pelaku transaksi tradisional tersebut tidak melakukan pencatatan yang lengkap dan memadai sesuai dengan standar akuntansi syariah yang diterima umum. Hal tersebut dapat dikaitkan dengan kuatnya hubungan emosional dan kepercayaan antara pihak yang terlibat sehingga bukti transaksi yang tercatat tidak dirasa penting. Kata kunci : Akuntansi syariah; Budaya; Gala; Mawah; Tradisi","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45372650","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":"Dampak Covid-19 Terhadap Harga Saham dan Kinerja Keuangan Perusahaan","authors":"A. Rahmani","doi":"10.29313/KA.V21I2.6436","DOIUrl":"https://doi.org/10.29313/KA.V21I2.6436","url":null,"abstract":"The purpose of this study to determine the impact of Covid-19 on stock prices and financial performance of companies on LQ-45 issuers listed on the IDX. This study examines the impact of Covid-19 on stock prices and financial performance before being exposed to Covid-19 for Q3 2019 and after being exposed to Covid-19 for Q1 2020. Stock prices are measured using closing stock prices and financial performance is measured using a ratio formula that is Return on Assets (ROA), Operating Profit Margin (OPM), and Net Profit Margin (NPM). This study uses a sample of LQ-45 companies that have published their financial statements on the Indonesia Stock Exchange (IDX).  This research uses multiple linear regression methods using SPSS 25. The results of this study indicate that (a) Pandemic Covid-19 has an impact on stock prices and (b) Pandemic Covid-19 has an impact on financial performance.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"137 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89148519","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":"Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan","authors":"Ratna Arizka Primasari, Fidiana Fidiana","doi":"10.33603/jka.v4i1.3383","DOIUrl":"https://doi.org/10.33603/jka.v4i1.3383","url":null,"abstract":"This research aimed to examine empirically the effect of morale intensity, professional commitment, and fraud seriousness rate on the intention of whistleblowing of Regional Revenue Agency of East Java Province, city of Surabaya. Moreover, the data collection technique used purposive sampling. In line with, there were 112 employees as sample. However, only 103 employees who returmed the questionnaires, Furthermore, the data analysis technique used multiple linear regression with IBM SPSS 16. The research result concluded morale intensity, professional commitment, and fraud seriousness rate had positive effect on the intention of whistleblowing. This fact could be seen from the morale intensity which used as behavior control in having intention of whistleblowing. In addition, professional commitment or high dedication on its profession based on the ethics standard could be used in order to avoid the fraud. In other words, the higher the fraud seriousness rate, the more intensity of whistleblowing would occurKeywords: Fraud Seriousness Rate, Moral Intensity, Professional Commitment, Whistleblowing","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41981862","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":"Audit Partner Rotation Meningkatkan Audit Fee ?","authors":"Fuby Fridaini, Edi Sukarmanto, Puspita Anggraeni","doi":"10.29313/ka.v21i1.5873","DOIUrl":"https://doi.org/10.29313/ka.v21i1.5873","url":null,"abstract":"Abstrak : Penelitian ini bertujuan untuk menguji pengaruh audit partner rotation, mandatory partner rotation, dan voluntary partner rotation terhadap peningkatan audit fee. Dalam melakukan pengujian terhadap tujuan penelitian tersebut, peneliti menggunakan analisis regresi linier berganda dengan menggunakan sampel penelitian 81 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk rentang pengamatan 2008 – 2014 atau 567 pengamatan (firm year). Berdasarkan hasil pengujian yang dilakukan, hasil penelitian menunjukkan bahwa audit partner rotation memberikan pengaruh terhadap audit fee, baik pada tahun terjadinya rotasi maupun pada tahun pertama dan tahun kedua setelah terjadinya rotasi. Disamping itu, peningkatan audit fee juga dipengaruhi oleh mandatory partner rotation, baik pada tahun terjadinya rotasi maupun pada tahun pertama dan tahun kedua setelah terjadinya rotasi. Hasil lain yang diperoleh dari penelitian ini adalah voluntary partner rotation hanya mempengaruhi peningkatan audit fee di tahun terjadinya rotasi, sedangkan pada tahun pertama dan tahun kedua setelah terjadinya rotasi tidak mempengaruhi peningkatan audit fee. Penelitian ini memberikan implikasi kepada regulator dalam mempertimbangkan lamanya rotasi wajib bagi partner, sedangkan untuk kepentingan perusahaan, dapat digunakan sebagai dasar pertimbangan dalam menentukan apakah akan melakukan pergantian kantor akuntan ataukah melakukan pergantian partner.   Kata Kunci: Audit Fee, Audit Partner Rotation, Mandatory Partner Rotation, Voluntary Partner Rotation","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"88 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81412534","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}