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An analysis on fraud tendency of village government officials 村官舞弊倾向分析
Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2021-05-27 DOI: 10.20885/jaai.vol25.iss1.art4
H. Dewi, M. Mahmudi, Rafiq Maulana
{"title":"An analysis on fraud tendency of village government officials","authors":"H. Dewi, M. Mahmudi, Rafiq Maulana","doi":"10.20885/jaai.vol25.iss1.art4","DOIUrl":"https://doi.org/10.20885/jaai.vol25.iss1.art4","url":null,"abstract":"This research aims to analyze the influence of information asymmetry, religiosity, organizational culture, and regulatory enforcement toward fraud tendency of village government officials. This study employed a survey approach as the method to obtain data. Regression analysis was used to test the proposed hypotheses. From seventy-one respondents working as village government administrators in thirty-five villages in Magetan Regency, East Java Province, this study has found that information asymmetry, religiosity, organizational culture, and regulatory enforcement significantly affect the village government officials’ tendency to commit fraud.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45558318","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
The role of government auditing in controlling the level of corruption in Indonesia 政府审计在控制印尼腐败水平中的作用
Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2021-05-27 DOI: 10.20885/jaai.vol25.iss1.art6
Anggreni Dian Kurniawati, Yohanes Mario Pratama
{"title":"The role of government auditing in controlling the level of corruption in Indonesia","authors":"Anggreni Dian Kurniawati, Yohanes Mario Pratama","doi":"10.20885/jaai.vol25.iss1.art6","DOIUrl":"https://doi.org/10.20885/jaai.vol25.iss1.art6","url":null,"abstract":"The regional autonomy system has a great impact on the Indonesian local government to create good governance so as to prevent corruption. This study aims to examine the impact of detection of irregularities, audit opinion, and audit rectification on the level of corruption in provincial governments in Indonesia. The data collected in this research was the audit report of the Audit Board of the Republic of Indonesia and the annual report of The Corruption Eradication Commission in 34 provinces in 2015-2019. Further, the data was analyzed using multiple linear regression. The results indicate that the detection of irregularities and audit rectification has a positive impact on the level of corruption, while the irregularities and audit opinion do not have impact on the level of corruption. These results are expected to encourage the government to strengthen its financial supervision system.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46822000","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: 4
Is there any interaction between real earnings management and accrual-based earnings management? 实际盈余管理和权责发生制盈余管理之间是否存在互动？
Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2021-05-27 DOI: 10.20885/jaai.vol25.iss1.art2
Vogy Gautama Buanaputra
{"title":"Is there any interaction between real earnings management and accrual-based earnings management?","authors":"Vogy Gautama Buanaputra","doi":"10.20885/jaai.vol25.iss1.art2","DOIUrl":"https://doi.org/10.20885/jaai.vol25.iss1.art2","url":null,"abstract":"This research aims to investigate whether firms employ real earnings management (REM) and accrual-based earnings management (AEM) as substitutes for each other when managing earnings to meet earnings benchmarks. It specifically looks at the sequential nature of both forms of earnings management. REM is proxied by an abnormal amount of operating cash developed by Dechow et al. (1998), while AEM is proxied by the discretionary accrual model by Dechow, Sloan, & Sweeney (1995). The data was obtained from the Economics and Business Data Center, Faculty of Economics and Business, Gadjah Mada University, focusing on manufacturing and mining companies during the period from 2005 to 2013, which resulted in 754 firm-years data. Using correlation tests and an empirical model developed by this research, which captures the interaction between REM and AEM, this research shows that firms use both forms of earnings management sequentially; managers more often engage in accrual-based earnings management if the earnings produced by real manipulations do not meet the earnings target. This finding is important as REM and AEM occur sequentially instead of simultaneously, and earnings performance is not only driven by accrual-based earnings management but also by real earnings management.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49299946","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
Determining factors of earnings management based on accrual model 基于权责发生制模型的盈余管理的确定因素
Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2021-05-27 DOI: 10.20885/jaai.vol25.iss1.art5
Soliyah Wulandari, Asep Dadan Suganda
{"title":"Determining factors of earnings management based on accrual model","authors":"Soliyah Wulandari, Asep Dadan Suganda","doi":"10.20885/jaai.vol25.iss1.art5","DOIUrl":"https://doi.org/10.20885/jaai.vol25.iss1.art5","url":null,"abstract":"The research objective is to find empirical evidence of the factors influencing accruals earnings management in Jakarta Islamic Index Listed Companies which include company size, leverage, company age, profitability, and board directors. The population of the research is Jakarta Islamic Index Listed Companies. 13 samples were taken from these companies using the purposive sampling method and based upon the sample criteria. 71 observations were conducted on the 13 companies to obtain primary data of the research, while secondary data were collected through documentation of financial statement from Indonesia Stock Exchange. To test the research hypotheses, multiple regressions was used. The result of this research proved that company age and profitability have influence on accrual earnings management in Jakarta Islamic Index Listed Companies. On the other hand, company size, leverage, and board directors have no influence on accruals earnings management in Jakarta Islamic Index Listed Companies.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48150278","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: 9
A note to transfer pricing audit performance by Indonesia’s tax administration based on tax court decision 2015-2019 on manufacturing industry 印度尼西亚税务局根据税务法院2015-2019年关于制造业的裁决转让定价审计业绩的说明
Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2020-12-17 DOI: 10.20885/JAAI.VOL24.ISS2.ART2
M. Tambunan
{"title":"A note to transfer pricing audit performance by Indonesia’s tax administration based on tax court decision 2015-2019 on manufacturing industry","authors":"M. Tambunan","doi":"10.20885/JAAI.VOL24.ISS2.ART2","DOIUrl":"https://doi.org/10.20885/JAAI.VOL24.ISS2.ART2","url":null,"abstract":"This research discusses the transfer pricing audit performance of Directorate General of Taxes (DGT) based on the tax court stipulation during fiscal year 2015-2019. This research employed qualitative research method. The data were collected through literature review and interview. The findings showed that the cases brought to the tax court solely due to administrative and technical matters had been quite significant in number, which were more than 40% of the cases settled. Unfortunately, inappropriate assessment process took the larger proportion in the failure in complying with the technical and administrative rules while conducting the audits. On the other hand, in regards with non-technical and administrative issues, DGT mostly won the cases. It means that DGT were more reliable in auditing once it complied with the technical and administrative matters. The research also showed that DGT fully realized that the infrastructure of transfer pricing handling needed supports from various aspects.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46458508","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
Determinants of non-performing loans in state-owned banks 国有银行不良贷款的决定因素
Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2020-12-17 DOI: 10.20885/JAAI.VOL24.ISS2.ART9
Renno Prawira, S. Wiryono
{"title":"Determinants of non-performing loans in state-owned banks","authors":"Renno Prawira, S. Wiryono","doi":"10.20885/JAAI.VOL24.ISS2.ART9","DOIUrl":"https://doi.org/10.20885/JAAI.VOL24.ISS2.ART9","url":null,"abstract":"The increase in NPLs has been shown to have a negative impact on banking sector, so it is highly necessary to consider the determinants of NPLs to ensure the overall economy’s effectiveness and soundness. This study aims to shed light on bank-specific factors affecting NPLs in Indonesia whose banking sector has crucial impacts on the overall economy. The data involved 35 state-owned banks (conventional, Islamic, and regional banks) throughout 2010–2019. The banking factors in this study include bank efficiency, profitability, income diversification, and capital adequacy. Random and fixed effects regression model was used to make the estimates. The results showed that the bank efficiency variable positively correlated with NPLs, but the profitability variable correlated negatively. Both variables were significant statistically, while income diversification and bank capital variables were insignificant statistically. Based on this study, we suggest that the government require banks to have adequate profit. Thus, banks are able to run the good credit management process which will finally decrease the NPLs in the banks.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47241270","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
Auditor’s specialization and audit fee in military-connected firms 军事关联公司审计师专业化与审计费用
Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2020-12-17 DOI: 10.20885/JAAI.VOL24.ISS2.ART3
Almira Zuniga Setiadi, I. Harymawan
{"title":"Auditor’s specialization and audit fee in military-connected firms","authors":"Almira Zuniga Setiadi, I. Harymawan","doi":"10.20885/JAAI.VOL24.ISS2.ART3","DOIUrl":"https://doi.org/10.20885/JAAI.VOL24.ISS2.ART3","url":null,"abstract":"The aim of this research is to analyze the association among auditor industry specialization, military connection, and audit fee. This study used 790 observations from 227 different firms that were listed in Indonesian Stock Exchange for the period 2010 to 2017. The analysis technique used in this research was Ordinary Least Square Regression analysis model processed with STATA 14.0 software. This study has found that auditor industry specialization is positively and significantly related to audit fee. The results indicated that the auditors perceived their specializations as a product differentiation which increased audit quality conducted, hence audit fee.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43583080","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
On change management for enterprise accounting system: iterative content analysis for success factors 论企业会计制度变革管理:成功因素的迭代内容分析
Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2020-12-17 DOI: 10.20885/JAAI.VOL24.ISS2.ART5
H. Ritchi, A. Debora
{"title":"On change management for enterprise accounting system: iterative content analysis for success factors","authors":"H. Ritchi, A. Debora","doi":"10.20885/JAAI.VOL24.ISS2.ART5","DOIUrl":"https://doi.org/10.20885/JAAI.VOL24.ISS2.ART5","url":null,"abstract":"The benefits, challenges, and factors that influence the success and failure in implementing ERP have been extensively studied by the previous researchers. In general, the existing literature focuses on general perspectives in organizational contexts. Not many studies have identified the success factors of change management within ERP implementation. Furthermore, few studies attempted to empirically verify these factors. In addition to information system success theory and change management, this study also employed content analysis on SAP Financial and Controlling module. This study attempted to understand the success factors through data reduction mapping, data display, and verification by employing Miles and Huberman data analysis model. Through three iterations based on 26 selected literatures, the top ten initial indicators and three axially coded indicators were derived to be verified as key success factors for change management in implementing Financial and Controlling SAP. The results of this study are to provide an important input for ERP change management initiatives.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46342289","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: 2
An investigation on factors influencing the intention to use e-money: A case study in Pontianak, Indonesia 影响电子货币使用意愿的因素调查:以印尼Pontianak为例
Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2020-12-17 DOI: 10.20885/JAAI.VOL24.ISS2.ART4
Yuni Nustini, Fariz Zhafiri
{"title":"An investigation on factors influencing the intention to use e-money: A case study in Pontianak, Indonesia","authors":"Yuni Nustini, Fariz Zhafiri","doi":"10.20885/JAAI.VOL24.ISS2.ART4","DOIUrl":"https://doi.org/10.20885/JAAI.VOL24.ISS2.ART4","url":null,"abstract":"This study is to examine the factors influencing Pontianak citizens to use e-money in response to the state regulation. The investigated factors include perceived usefulness, perceived ease of use, perceived risk, and quality of service. Attitude toward the use of e-money was determined as the intervening variable to the intention to use e-money. Pontianak as a developing city in Borneo Island has been piloted to fully utilize electronic money to purchase fuel in gas stations. Meanwhile, so far Indonesians living in developing regions are not yet familiar with the advanced payment technology such as e-money. The samples were taken randomly from the gas station consumers in Pontianak. The number of samples collected was 100 and the data were processed using SmartPLS 3.0. The results of the study showed that all of the hypotheses were supported except perceived risk variable. In addition, the effect size of the intervening variable “attitude” in the relationships between perceived usefulness and the intention to use e-money as well as perceived ease of use and the intention to use e-money were categorized as full mediation. Meanwhile, the effect size of attitude in the relationship between quality of service and the intention to use e-money was categorized as quasi mediation. However, attitude did not have mediating effect on the perceived risk. The effect size of the mediating variable was proved large at the value of 1.981. Since the people of Pontianak represent those who were much familiar with cash transactions, the results of this study can be considered as an example for the implementation of e-money payment in other developing regions or for the execution of certain technology-based non-cash programs.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44678798","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
Determinants of intention to use e-wallet using TRAM model 使用TRAM模型的电子钱包使用意向的决定因素
Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2020-12-01 DOI: 10.20885/JAAI.VOL24.ISS2.ART10
M. Aisyah, Ivana Mutia Eszi
{"title":"Determinants of intention to use e-wallet using TRAM model","authors":"M. Aisyah, Ivana Mutia Eszi","doi":"10.20885/JAAI.VOL24.ISS2.ART10","DOIUrl":"https://doi.org/10.20885/JAAI.VOL24.ISS2.ART10","url":null,"abstract":"Financial technology also known as Fintech is the result of a combination of financial services and technology. This changes conventional business models to modern ones. One of the Fintech examples in payment category is digital wallet (e-wallet). The purpose of this study is to determine the effects of optimism, innovativeness, discomfort, and insecurity on the perceived ease of use which influence the intention to use e-wallet. The online questionnaire was used to collect the primary data. The respondents in this study were 127 university students in Yogyakarta Province. The data analysis technique used was SEM (Structural Equation Model). The results of this study indicate that optimism and innovativeness have significant effects on perceived ease of use, and perceived ease of use has a significant effect on intention to use e-wallet. Meanwhile, discomfort and insecurity have no effects on perceived ease of use. Meanwhile, the intervening variable, namely perceived ease of use, functions partially.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45184474","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: 4
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