Jurnal Akuntansi Indonesia最新文献_第4页

CORPORATE GOVERNANCE SEBAGAI PEMICU PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN DI INDONESIA

Jurnal Akuntansi Indonesia Pub Date : 2019-01-14 DOI: 10.30659/JAI.8.1.1-15

D. A. Arifah, Hendri Setyawan

引用次数: 0

PERSEPSI PELAKU UKM TERHADAP LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) 中小企业根据没有公共责任的实体财务会计标准对财务报表的看法(SAK ETAP)

Jurnal Akuntansi Indonesia Pub Date : 2019-01-14 DOI: 10.30659/JAI.8.1.39-55

Nurul Hidayah, N. Muntiah

引用次数: 8

DILEMA ETIS PADA CALON AUDITOR: SEBUAH EKSPERIMEN 候选人审计师的道德困境:一个实验

Jurnal Akuntansi Indonesia Pub Date : 2018-12-13 DOI: 10.30659/JAI.7.2.35-48

Ida Rosnidah, W. Sulistyowati, A. Yulianto

{"title":"DILEMA ETIS PADA CALON AUDITOR: SEBUAH EKSPERIMEN","authors":"Ida Rosnidah, W. Sulistyowati, A. Yulianto","doi":"10.30659/JAI.7.2.35-48","DOIUrl":"https://doi.org/10.30659/JAI.7.2.35-48","url":null,"abstract":"The ethical dilemma is a condition often encountered by a person when engaged in a relationship that leads to fiduciary responsibility. In fact, this is often faced by the accounting profession when giving his services should be able to avoid conflict of interest. Therefore, this study was conducted on accounting students who have obtained an ethical understanding that acts as a potential auditor. Respondents in this study are accounting students level 3 in accounting majors in the Faculty of Economics Unswagati. This study is conducted through scenarios of cases relating to work or tasks that can lead to actions that conflict with ethical principles of accountants. Where accountants are supposed to apply ethical principles to be dilemma with the existence of such work. Through the scenario of the case, accounting students give their perception whether to perform tasks that are not according to their competence and limited time or the student will refuse the job. The results showed that for accounting students who have gained an understanding of ethics tend to consider many things and find solutions before performing tasks that are less in accordance with the competencies they have. Therefore, it can be concluded that the value of students who have gained a higher ethical understanding.Keywords: ethical dilemma, professional principles, integrity, competence and professional caution","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"2 3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82900498","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

PERAN DEWAN PENGAWAS DAN GOOD CORPORATE GOVENANCE PADA KINERJA BANK PERKREDITAN RAKYAT 监督委员会和良好的公司投资于人民信贷银行的运作

Jurnal Akuntansi Indonesia Pub Date : 2018-12-13 DOI: 10.30659/JAI.7.2.63-76

I. G. E. Damayanthi, Ni K.Lely Ary

引用次数: 0

NIAT MELAKUKAN WHISTLEBLOWING: PERSEPSI MAHASISWA DIPLOMA III EKONOMI 吹口哨的意图:第三届经济学学生的感知

Jurnal Akuntansi Indonesia Pub Date : 2018-12-13 DOI: 10.30659/JAI.7.2.1-11

Afuan Fajrian Putra, Yestias Maharani

{"title":"NIAT MELAKUKAN WHISTLEBLOWING: PERSEPSI MAHASISWA DIPLOMA III EKONOMI","authors":"Afuan Fajrian Putra, Yestias Maharani","doi":"10.30659/JAI.7.2.1-11","DOIUrl":"https://doi.org/10.30659/JAI.7.2.1-11","url":null,"abstract":"This study aims to examine the factors that can affect the economics student intention of doing whistleblowing. The variables used in this study refer to the Theory of Planned Behavior is the attitude towards behavior, subjective norms, and perceived behavioral control which will then be tested for its effect on the intention to do whistleblowing. This study will examine these factors partially and simultaneously. This study uses a population of all active diploma 3 economics students in one of the private universities in Yogyakarta. While the number of samples used in this study using the Slovin Formula as many as 88 respondents. Data collection techniques in this study using a questionnaire with data analysis methods and tools using multiple regression analysis using SPSS version 16. The results of this study indicate that the variable attitudes toward behavior and subjective norm partially positive influence on the intention of doing whistleblowing. While perceived behavior control variables do not have a positive effect on the intention to do whistleblowing. Simultaneously variable attitudes toward the behavior, subjective norms, and perceived behavioral control significantly influence the intention of doing whistleblowing.Keywords: Attitude, Subjective Norm, Perceived Behavioral Control, Theory of Planned Behavior, Intention","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88644878","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

EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTS 探索印尼地方政府权责发生制会计的变化

Jurnal Akuntansi Indonesia Pub Date : 2018-12-13 DOI: 10.30659/JAI.7.2.12-34

M. Mutoharoh

引用次数: 0

DETERMINAN ENVIRONMENTAL DISCLOSURES PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA

Jurnal Akuntansi Indonesia Pub Date : 2018-09-10 DOI: 10.30659/JAI.7.1.31-55

Isnani Fashikhah, Evi Rahmawati, H. Sofyani

{"title":"DETERMINAN ENVIRONMENTAL DISCLOSURES PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA","authors":"Isnani Fashikhah, Evi Rahmawati, H. Sofyani","doi":"10.30659/JAI.7.1.31-55","DOIUrl":"https://doi.org/10.30659/JAI.7.1.31-55","url":null,"abstract":"The study aims to examine the influence of corporate governance mechanism, company size and financial performance towards environmental disclosures in manufacturing companies listed in Indonesia Stock Exchange and Bursa Malaysia period 2016.The variables examined in this study are managerial ownership, size of the board of commissioners, company size, and liquidity. The research used purposive sampling method, obtained from 59 Indonesia manufacture companies and 63 Malaysia manufactures companies. The examination used multiple regression analysis and independent sample t test. The result of the research:1) The managerial ownership had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, 2) The size of the board of commissioners had positive influence towards environmental disclosures in Indonesia, but it did not have influence in Malaysia, 3) The size of the company did not have influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia,4) The liquidity had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, and5) There was difference in the level of environmental disclosures in Indonesia and in Malaysia.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80291535","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

SOME NOTES ON IFRS CONVERGENCE AND THE ISLAMIC FINANCIAL INDUSTRY 关于国际财务报告准则趋同与伊斯兰金融业的几点说明

Jurnal Akuntansi Indonesia Pub Date : 2018-09-10 DOI: 10.30659/JAI.7.1.1-14

R. Mulyany

{"title":"SOME NOTES ON IFRS CONVERGENCE AND THE ISLAMIC FINANCIAL INDUSTRY","authors":"R. Mulyany","doi":"10.30659/JAI.7.1.1-14","DOIUrl":"https://doi.org/10.30659/JAI.7.1.1-14","url":null,"abstract":"IFRS Convergence has been a worldwide phenomenon with most of countries in the world are adoptingIFRS instead of their national accounting standards. At the same time, the Islamic finance is gaining its popularity in the present world with the increasing acceptance by international community. In relation to these two phenomena, there have been concerns that the establishment of Islamic financial institutions together with its own unique characteristics will impede the achievement of the global accounting convergence. Furthermore, the promulgation of accounting standards by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), which is intended to fulfil the unique features of Islamic Financial Industry is viewed as a challenge to the International Financial Reporting Standards (IFRS), which is promoted by the convergence agenda. Numerous complex issues emerge as result of the dilemmatic position of IFIs in retaining its distinct Shari’ah principles, while attempting to be part of the global financial system through adopting the IFRS. This study aims to describe some notes relating to the IFRS convergence and the development of Islamic finance. The objective is to outline the issues, not necessarily to resolve them, and to consider the implications they have for pursuing IFRS convergence in the context of Islamic financial service industry.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84186758","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

ANALISIS KINERJA KEUANGAN : KEMAMPUAN BANK SYARIAH DALAM PENYALURAN PEMBIAYAAN 财务表现分析:伊斯兰银行在融资方面的能力

Jurnal Akuntansi Indonesia Pub Date : 2018-09-10 DOI: 10.30659/jai.7.1.67-79

Devi Permatasari, A. Yulianto

{"title":"ANALISIS KINERJA KEUANGAN : KEMAMPUAN BANK SYARIAH DALAM PENYALURAN PEMBIAYAAN","authors":"Devi Permatasari, A. Yulianto","doi":"10.30659/jai.7.1.67-79","DOIUrl":"https://doi.org/10.30659/jai.7.1.67-79","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor kinerja keuangan Bank Syariah dalammelakukan penyaluran pembiayaan, yaitu Dana Pihak Ketiga (DPK), Return on Asset (ROA), Capital Adequacy Ratio (CAR), dan Non Performing Financing (NPF). Penelitian ini mengacu penelitian sebelumnya mengenai penyaluran pembiayaan. Akan tetapi, objek penelitian sebelumnya merupakan Bank Konvensional yang prinsip pembiayaannya berbeda dengan Bank Syariah. Meskipun demikian, ada beberapa penelitian terdahulu mengenai penyaluran pembiayaan di Bank Syariah, namun belum terlalu banyak dilakukan. Oleh sebab itu, penelitian ini dilakukan untuk menjelaskan lebih dalam faktor yang mempengaruhi Bank Syariah dalam melakukan penyaluran pembiayaan. Penelitian ini menggunakan sampel sebanyak 9 Bank Syariah yang berada di Indonesia dengan periode tahun 2010-2015, sehingga diperoleh sampel sebanyak 54. Teknik pengambilan sampel menggunakan purposive sampling dengan teknik analisis regresi linier berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa Dana Pihak Ketiga (DPK) dan Non Performing Financing (NPF) berpengaruh secara signifikan terhadap penyaluran pembiayaan Bank Syariah. Sedangkan Return on Asset (ROA) dan Capital Adequacy Ratio (CAR) tidak berpengaruh terhadap penyaluran pembiayaan Bank Syariah.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"49 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87436555","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

PERSEPSI PRAKTISI DAN PENGGUNA JASA AKUNTAN FORENSIK TERHADAP KEAHLIAN AKUNTAN FORENSIK 法务会计师对法务会计师技能的从业者和服务用户的看法

Jurnal Akuntansi Indonesia Pub Date : 2018-09-10 DOI: 10.30659/JAI.7.1.81-94

R. Handayani

{"title":"PERSEPSI PRAKTISI DAN PENGGUNA JASA AKUNTAN FORENSIK TERHADAP KEAHLIAN AKUNTAN FORENSIK","authors":"R. Handayani","doi":"10.30659/JAI.7.1.81-94","DOIUrl":"https://doi.org/10.30659/JAI.7.1.81-94","url":null,"abstract":"This study aims to determine the perceptions of practitioners and users of forensic accountants about the expertise of forensic accountants. The population of this research are BPK and BPKP as practitioners of forensic accountant and prosecutor and judge as user of forensic accountant service in Semarang and Yogyakarta city. Population in this research amounted to 403. Sampling was done by technique of Purposive Sampling and obtained sample counted 253 respondents. This study used ANOVA test and if the result is significant continued with Tukey test. The results show that there is no difference in the perceptions of practitioners and users of forensic accounting services about the skills of a forensic accountant. Likewise, this study proves that practitioners and users of forensic accounting services are no different. The study alsofound that practitioners and users of forensic accountants agree differently on the importance of deductive analysis skills, critical thinking skills, unstructured problem solving, analytical skills, oral communication, legal knowledge and tranquility. The implications of this study are expected in the preparation of forensic accountant curricula can refer to the results of this study","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"68 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89257546","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