Jurnal Akuntansi dan Auditing Indonesia最新文献

Internal control weaknesses: Its relationship with local government characteristics and follow-up on audit results 内部控制薄弱环节:与地方政府特点的关系及审计结果的跟踪

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2023-06-30 DOI: 10.20885/jaai.vol27.iss1.art10

Dwi Nurmala Sari, Dewi Darmastuti

{"title":"Internal control weaknesses: Its relationship with local government characteristics and follow-up on audit results","authors":"Dwi Nurmala Sari, Dewi Darmastuti","doi":"10.20885/jaai.vol27.iss1.art10","DOIUrl":"https://doi.org/10.20885/jaai.vol27.iss1.art10","url":null,"abstract":"Internal control plays a critical role in achieving the effectiveness and efficiency of organization's operational activities. This study seeks to investigate the effect of local government size, locally-generated revenue, capital expenditures, social assistance expenditures, and follow-up audit results on local government’s internal control weaknesses. By using multiple linear regressions on 382 samples of local governments in Indonesia, this study found that local government size and social assistance expenditures positively affected internal control weaknesses. Locally-generated revenue negatively affected internal control weaknesses, while capital expenditures and follow-up audit results did not significantly affect internal control weaknesses. This study adds social assistance expenditures, which are still rarely studied by previous researchers because of the large number of irregularities and their discretionary nature. Thus, the results of this study may provide an input for auditors and regulators to focus more on spending on social assistance and further improve comprehensive standards in internal control systems.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136365292","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

Earnings persistence determinants in Indonesia’s consumer goods companies 印尼消费品公司盈利持续性的决定因素

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2023-06-28 DOI: 10.20885/jaai.vol27.iss1.art3

Hanum Paramaratri, Christina Tri Setyorini, Irianing Suparlinah

引用次数: 0

Financial distress and earnings management before and during the Covid-19 pandemic 2019冠状病毒病大流行之前和期间的财务困境和盈余管理

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2023-06-28 DOI: 10.20885/jaai.vol27.iss1.art8

Novy Fajriati, Ersa Tri Wahyuni, Dini Rosdini

引用次数: 0

Determinants of green organizational identity and its impact on green competitive strategy 绿色组织认同的决定因素及其对绿色竞争战略的影响

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2023-06-28 DOI: 10.20885/jaai.vol27.iss1.art4

Desak Nyoman Sri Werastuti Desak, Rumanintya Lisaria Putri, Mayasari Mayasari, Rizka Wahyuni Amelia, None Purwanti, Eko Wahyono, None Sriyono, Juliana Carolina Kilmanun, A. Nururrochman Hidayatulloh, Agung Sutoto

{"title":"Determinants of green organizational identity and its impact on green competitive strategy","authors":"Desak Nyoman Sri Werastuti Desak, Rumanintya Lisaria Putri, Mayasari Mayasari, Rizka Wahyuni Amelia, None Purwanti, Eko Wahyono, None Sriyono, Juliana Carolina Kilmanun, A. Nururrochman Hidayatulloh, Agung Sutoto","doi":"10.20885/jaai.vol27.iss1.art4","DOIUrl":"https://doi.org/10.20885/jaai.vol27.iss1.art4","url":null,"abstract":"This study aims to examine the effect of green intellectual capital and organizational environmental management on green organizational identity and its impact on the green competitive strategy. In this study, green intellectual capital is represented by green human capital, green structural capital, and green relational capital. Meanwhile, the organization's environmental management is represented by an environmental-oriented organizational culture, environmental-oriented leadership, and environmental-oriented capabilities. This study applies a survey that is distributed to 170 respondents who have managerial positions. The sample selection for functional is that respondents have influence and experience in the organization where the respondent works. The number of questionnaires that were successfully returned from the respondents was 146 pieces. From the results of hypothesis testing, it is known that green human capital and environmentally oriented culture have a significant positive effect on green organizational identity. Meanwhile, green structural capital, green relational capital, environmentally oriented leadership, and environmentally oriented abilities do not affect green organizational identity. Green structural capital and green relational capital have a significant positive effect on the green competitive strategy. In contrast, green human capital, environmentally oriented culture, environmental-oriented leadership, and environmental-oriented abilities, green organizational identity do not affect the green competitive strategy.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135359532","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

Revealing the potential of fraud in the financial management of village-owned enterprise 揭示了乡镇企业财务管理中存在的舞弊隐患

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2021-06-17 DOI: 10.20885/jaai.vol25.iss1.art10

A. Hapsari, I. Utami, Yohanes Yakobus Werang Kean

引用次数: 2

Digital natives and mobile payment: Do individual affective responses influence technology adoption and recommendation intention? 数字原生代与移动支付:个人情感反应是否影响技术采用和推荐意愿?

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2021-06-08 DOI: 10.20885/jaai.vol25.iss1.art9

Sigit Pamungkas, Triana Linggasari

引用次数: 0

Mandatory audit firm rotation: A student perspective An assessment of the perceived impact on auditor independence 强制性审计事务所轮转:学生视角对审计师独立性感知影响的评估

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2021-06-08 DOI: 10.20885/jaai.vol25.iss1.art1

Msizi Gwala, B. Nomlala

引用次数: 1

Islamic Corporate Social Responsibility (ICSR) disclosure and Islamic Banks (IBs) performance: The application of stakeholder theory from Islamic perspective 伊斯兰企业社会责任披露与伊斯兰银行绩效:伊斯兰视角下利益相关者理论的应用

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2021-06-02 DOI: 10.20885/jaai.vol25.iss1.art8

I. Budi

{"title":"Islamic Corporate Social Responsibility (ICSR) disclosure and Islamic Banks (IBs) performance: The application of stakeholder theory from Islamic perspective","authors":"I. Budi","doi":"10.20885/jaai.vol25.iss1.art8","DOIUrl":"https://doi.org/10.20885/jaai.vol25.iss1.art8","url":null,"abstract":"This study aims to examine the effect of ICSR disclosure on the performance of IBs in Indonesia. Disclosures are prepared based on AAOIFI standards and previous researches then formed a disclosure index, while the performance of IBs is compiled from financial performances: ROA, ROE, and productivity performances which are formed into variables are formed by factor analysis. The samples of this research are 12 IBs from 2008 until 2019. Several IBs that had not yet been established in 2008 had been observed since the establishment of the banks until 2019, from this, it is obtained 121 observations. The test results show that all indicators of ICSR disclosure consisting of eight indicators: sharia compliance, ethical behavior, management, human resources, environment, social activities, products and services, research and development, and training have a positive effect on the performance of IBs. This provides an understanding that all of the disclosure indicators provide a good image or reputation to the public, thereby generating trust and in the long-term improving the performance of IBs.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45706179","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

Good corporate governance, ethnic CEO and audit fees for manufacturing companies listed on the Indonesia stock exchange (IDX) 良好的公司治理、在印度尼西亚证券交易所上市的制造业公司的种族CEO和审计费用

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2021-06-02 DOI: 10.20885/jaai.vol25.iss1.art7

U. Kalsum, L. Fuadah, R. Safitri

{"title":"Good corporate governance, ethnic CEO and audit fees for manufacturing companies listed on the Indonesia stock exchange (IDX)","authors":"U. Kalsum, L. Fuadah, R. Safitri","doi":"10.20885/jaai.vol25.iss1.art7","DOIUrl":"https://doi.org/10.20885/jaai.vol25.iss1.art7","url":null,"abstract":"This study aims to examine the effect of Good Corporate Governance, CEO ethnicity, and Audit Fees in Manufacturing Companies listed on Indonesia Stock Exchange within the period of 2014-2018. The independent variable used in this study is Good Corporate Governance, which is represented by the variable of the Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership and CEO Ethnicity, while the dependent variable used is Audit Fee. This quantitative research employed the descriptive research method. The population in this study included manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this research is purposive sampling with certain criteria and 220 data were obtained from observations within the period of 2014-2018. The data were analyzed using multiple regression analysis with Statistical Package for the Social Sciences (SPSS) software by performing calculations and descriptive statistical tests, classical assumption tests, partial tests and determination coefficient tests.The results of this study indicate that Independent Commisioner, Audit Committee, Managerial Ownership, and CEO Ethnicity have a significantly positive impact on Audit Fees.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48559156","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

Insolvency and financial health prediction model for the listed companies on the Indonesia Stock Exchange 印尼证券交易所上市公司破产与财务健康预测模型

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2021-05-27 DOI: 10.20885/jaai.vol25.iss1.art3

Khaira Amalia Fachrudin

引用次数: 3