{"title":"Manipulasi aktivitas riil pada perusahaan manufaktur: studi empiris di Bursa Efek Indonesia","authors":"Noor Endah Endah Cahyawati, Nurtyas Mei Setiana","doi":"10.20885/JAAI.VOL22.ISS1.ART6","DOIUrl":"https://doi.org/10.20885/JAAI.VOL22.ISS1.ART6","url":null,"abstract":"This study aims to empirically analyze the factors that influence management in manipulating real activities. The research design is a quantitative method using secondary data. The sample used in this study are 88 companies. Sample selection criteria used are manufacturing companies that have been included in the category of suspect companies during the period 2012-2016. The results of this study indicate that audit quality and managerial ownership have a significant positive effect on real activity manipulation, while the size of the audit committee, the proportion of independent commissioners, and institutional ownership have no influence on real activity manipulation. Limitations in this study is the use of real activity manipulation as the only dependent variable, so that further research can add other theoretical variables that can influence the practice of earnings management through manipulation of real activities, such as voluntary disclosures conducted by companies including CSR. The implication of this study, in running business operations does not focus primarily on current income or the achievement of profit targets to be achieved by manipulating real activities.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47088570","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 penentu tingkat pemahaman mahasiswa akuntansi","authors":"Ayu Chairina Laksmi, Raidho Satria Febrian","doi":"10.20885/JAAI.VOL22.ISS1.ART3","DOIUrl":"https://doi.org/10.20885/JAAI.VOL22.ISS1.ART3","url":null,"abstract":"Due to the current change and development of accounting in Indonesia, accounting students’ performance in terms of high Grade Point Average (GPA) alone is not enough. The students must also be able to show that they really understand accounting concepts. Thus far, higher education of accounting focuses more to theories which would be very different from the reality at work. As a consequence, the quality of accounting graduates is still far from what is being expected by the job market. This study aims to examine the effects of emotional intelligence, social intelligence, spiritual intelligence, learning behavior, secondary education background and college origin towards students’ level of understanding of accounting. A total of 100 respondents manually filled in questionnaires distributed in this study. The sampling method used was purposive sampling where only students from year 2013 were selected to be sampled. Data were analyzed by using multiple linier regression analysis. The results of the data analysis show that simultaneously, emotional intelligence, social intelligence, spiritual intelligence, learning behavior, middle school background and college origin, have a positive and significant effect on the students’ level of understanding of accounting with a significance value of 0.000 <0.05. The findings of this study can be used as feedback for universities to understand the factors that affect the level of understanding of accounting students and could aid in designing a learning system that aims to improve the level of understanding of accounting.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46193542","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":"Direct and moderating effects of organizational factors on system usage in colleges: a resource-based perspective","authors":"F. A. Fajri, Nur Amalia","doi":"10.20885/jaai.vol22.iss1.art4","DOIUrl":"https://doi.org/10.20885/jaai.vol22.iss1.art4","url":null,"abstract":"Colleges as a non-profit organization engaged in the educational sector have a crucial role, especially in emerging countries. Significant improvement can be achieved by continuously strengthening the information system infrastructure. Prior studies mentioned the system implementation is tricky because it involves not only hardware and software but also users and operational procedures. The investment of information system poses challenges for management. The system failure can be the grave of an organization. Therefore, the end-users participation becomes acute that puts organizational factors have to be considered. This study aims to examine and analyze the information system success model by adding the existence of facilitating condition, institutional pressure, and incentives as organizational factors. Data were obtained through questionnaires filled by the users of colleges’ system. The results found that two constructs of organizational factors including facilitating condition and institutional pressure were able to increase the role of system usage to organization performance. Managers have to be proactive to motivate the end-users by designing better organizational factors and the future study may improve the construction of these factors.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42177677","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 moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak","authors":"W. Hidayati, Vera Diyanty","doi":"10.20885/JAAI.VOL22.ISS1.ART5","DOIUrl":"https://doi.org/10.20885/JAAI.VOL22.ISS1.ART5","url":null,"abstract":"The study aims to prove moderating effect of political connection to family ownership and how it affects corporate tax aggressiveness. This research contain all non-financial listed companies on Indonesia Stock Exchange from 2010 to 2013 by using purposive sampling method and regression for data analysis. Tax aggressiveness is measured through Effective Tax Rate (ETR) and Current Effective Tax Rate (CETR). The results show that family ownership negatively affects corporate tax aggressiveness and moderation of political connections will weaken the negative effects of family ownership. The result of this study proven that ownership characteristics and political connection can be used by Directory of General Tax (DGT) to measure the risk of company involvement in tax aggressive activities.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45369230","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}
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