Jurnal Akuntansi Indonesia最新文献

{"title":"Analysis of the role of the independent auditor on reducing time lags in financial reporting and earnings management","authors":"Kiryanto Kiryanto, Lisa Kartikasari, Anggi Gita Cahyani, Agus Triyani","doi":"10.30659/jai.12.2.182-190","DOIUrl":"https://doi.org/10.30659/jai.12.2.182-190","url":null,"abstract":"ABSTRACT
 This study aims to analyze differences in the timeliness of financial reporting and earnings management in terms of auditor quality in manufacturing companies on the Indonesia Stock Exchange. based on the purposive sampling technique, a sample of 37 companies was obtained so that for 3 years of observation the data processed were 111. The hypothesis was tested using the Independent Samples Test different test. The results showed that there was no difference in the level of audit delay between companies audited by big four auditors or not. Meanwhile, the level of corporate earnings management audited by the big four or not the big four shows different results. This shows that the role of independent auditors in reducing earnings management is successful.
 
 Keywords: Auditor Quality, Audit Delay and Earnings Management","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135199455","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 Dewan Komisaris dalam Memoderasi Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting","authors":"A. Citradewi, Faizunnisa’ Faizunnisa’","doi":"10.30659/jai.12.2.165-181","DOIUrl":"https://doi.org/10.30659/jai.12.2.165-181","url":null,"abstract":"ABSTRACT \u0000This study aims to determine the role of the board of commissioners in moderating the effect of profitability, firm size, and leverage on ISR disclosure. The update in this study lies in the role of the board of commissioners in moderating the factors that influence ISR disclosure. The population in this literature is Islamic Commercial Banks listed in Islamic Banking Statistics from 2018 to 2022. Fifty samples were taken from this population based on purposive sampling on certain criteria. This type of research is based on explanation with a quantitative methodology. Using the statistical program IBM SPSS 26, testing the hypothesis with multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the study reveal that the board of commissioners can strengthen the influence between profitability on ISR disclosure, but the board of commissioners can weaken the effect between firm size and leverage on ISR disclosure. \u0000Keywords: Islamic Social Reporting (ISR), Profitability, Firm Size, Leverage, and Board of Commissioners \u0000 \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk mengetahui peran dewan komisaris dalam memoderasi pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap pengungkapan ISR. Pembaharuan dalam penelitian ini terletak pada peran dewan komisaris yang memoderasi faktor-faktor yang mempengaruhi pengungkapan ISR. Populasi dalam literatur ini adalah Bank Umum Syariah yang tercantum pada Statistik Perbankan Syariah dari tahun 2018 hingga 2022. Dari populasi ini diambil 50 sampel berdasarkan dengan purposive sampling pada kriteria tertentu. Jenis penelitian berbasis penjelasan dengan metodologi kuantitatif. Menggunakan program IBM SPSS statistic 26, pengujian hipotesis dengan analisis regresi liniar berganda dan Moderated Regression Analysis (MRA). Hasil penelitian memperlihatkan bahwa dewan komisaris dapat memperkuat pengaruh antara profitabilitas terhadap pengungkapan ISR, namun dewan komisaris dapat memperlemah pengaruh antara ukuran perusahaan dan leverage terhadap pengungkapan ISR. \u0000Kata Kunci: Islamic Social Reporting (ISR), Profitabilitas, Ukuran Perusahaan, Leverage, dan Dewan Komisaris","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87343657","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 Sistem Informasi Akuntansi dalam Penyusunan Laporan Keuangan PT WYCA Dengan Metoda PIECES","authors":"W. Lestari, Yulianissa Alvina, Celsi Sahda Fatika, Airin Riza","doi":"10.30659/jai.12.2.153-164","DOIUrl":"https://doi.org/10.30659/jai.12.2.153-164","url":null,"abstract":"This study analyzes the accounting information system in preparing financial reports at PT WYCA. The method used in conducting research is the application of qualitative methods. The resulting data comes from interviews with one of PT WYCA’s accounting staff. Researchers used an additional analytical method, namely the PIECES method. The results of this study indicate that the implementation of the accounting information system used in the preparation of PT WYCA’s financial statements has been going well. Based on the analysis using the PIECES method, a computerized system is able to speed up the process of preparing financial reports because data is input automatically and saves time in collecting and processing data. The use of user id and password as internal control over system access is intended to prevent unauthorized access. This study found that data processing with a computerized system can save and be more efficient for companies. Computerized accounting information systems usually update the system regularly. But sometimes it can interfere with work because the system will update","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"84 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83947830","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":"ROA Memoderasi Pengaruh Growth Opportunity dan Intellectual Capital pada Nilai Perusahaan","authors":"Irma Indira, Ma’rufatur Rodhiyah, E. Kartikasari","doi":"10.30659/jai.12.2.111-123","DOIUrl":"https://doi.org/10.30659/jai.12.2.111-123","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72502502","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":"Determinan Islamic Social Reporting Disclosure Bank Umum Syariah Tahun 2017-2021","authors":"Nur Suci Octaviani, Dahlia Tri Anggraini","doi":"10.30659/jai.12.2.138-152","DOIUrl":"https://doi.org/10.30659/jai.12.2.138-152","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77845598","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":"Determinan Financial Distress Pada Perusahaan Pembiayaan yang Terdaftar di Bursa Efek Indonesia","authors":"Nur Azizah, Dhiona Ayu Nani, Defia Riski Anggarini","doi":"10.30659/jai.12.2.124-137","DOIUrl":"https://doi.org/10.30659/jai.12.2.124-137","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86952955","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":"Manajemen Laba, Kepemilikan Institusional, dan Kinerja Keuangan: CSR sebagai Variabel Moderasi","authors":"Ananda Laksmita Dewi, Imam Ghozali","doi":"10.30659/jai.12.1.1-23","DOIUrl":"https://doi.org/10.30659/jai.12.1.1-23","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"106 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88995824","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":"Determinant Of Sharia Stock Returns And The Impact Of The Pandemic As Moderation Variables (Case Study of Jakarta Islamic Index (JII) for the 2017-2021 Period)","authors":"Muhammad Ridha Irsyadillah, A. Masrifah","doi":"10.30659/jai.12.1.91-110","DOIUrl":"https://doi.org/10.30659/jai.12.1.91-110","url":null,"abstract":"ABSTRACT The aim of this research is to carry out further tests on the variables that influence Sharia Stock Returns on the Jakarta Islamic Index (JII) by considering the Covid-19 pandemic as a moderating variable. The research population is companies registered on the Jakarta Islamic Index (JII) for 2017 - 2021. The data was analyzed using a purposive sampling technique, 95 data were obtained. Data were analyzed using the E-Views analysis technique. The results of this research indicate that the variables EPS, DER, ROA, CR have no significant effect on Islamic stock returns, but the pandemic variable can affect Islamic stock returns. Meanwhile, the moderating impact of the pandemic on the relationship between EPS, DER, ROA, CR variables on Sariah's stock returns is not proven. These results provide empirical evidence that the pandemic has greatly worsened Islamic stock prices in the Journal of Islamic Index (JII).Keywords: Pandemic Covid 19, Stock Return, Profitability, Sovabilty, Likuidity ABSTRAKTujuan Riset ini adalah ingin melakukan pengujian lebih lanjut terhadap variabel-variabel yang mempengaruhi Return Saham Syariah di Jakarta Islamic Index (JII) dengan mempertimbangkan pandemi Covid-19 sebagai variabel moderasi. Populasi riset ini adalah  perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2017 - 2021. Data dinalisis menggunakan  Teknik purposive sampling diperoleh data sebanyak 95 data. Data dianalisis menggunakan teknik analisis E-Views. Hasil riset ini menunjukkan bahwa variabel EPS, DER, ROA, CR tidak berpengaruh signifikan terhadap Return Saham Syariah namun variabel pandemic mampu mempengaruhi return saham syariah. Sedangkan dampak moderasi pandemic terhadap hubungan variabel EPS, DER, ROA, CR terhadap return saham Sariah tidak terbukti. Hasil ini memberikan bukti empiris bahwa pandemic sangat memperburuk harga saham syariah di Jurnal Islamic Index (JII).Keywords: Pandemic Covid 19, Return Saham, Profitabilitas, Sovabiltas, Likuiditas","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79571305","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":"Kesenjangan Pembiayaan dan Struktur Keuangan UMKM","authors":"D. Nugrahini, A. Alfian","doi":"10.30659/jai.12.1.56-72","DOIUrl":"https://doi.org/10.30659/jai.12.1.56-72","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89909042","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":"Determinan Niat Penggunaan Aplikasi Akuntansi pada UMKM Makanan dan Minuman: Pendekatan Technology Acceptance Model (TAM)","authors":"Ilham Fajar Eko Saputro, H. Haryanto","doi":"10.30659/jai.12.1.24-42","DOIUrl":"https://doi.org/10.30659/jai.12.1.24-42","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75281949","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}