JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi最新文献_第2页

Persepsi Auditor Eksternal Atas Pengaruh Kemudahan dan Kegunaan Artificial Intelligence Terhadap Kualitas Audit 外聘审计师对人工智能的易用性和可用性对审计质量影响的看法

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2024-07-18 DOI: 10.30656/jak.v11i2.7661

Yetri Martika Sari, R. Putri.

{"title":"Persepsi Auditor Eksternal Atas Pengaruh Kemudahan dan Kegunaan Artificial Intelligence Terhadap Kualitas Audit","authors":"Yetri Martika Sari, R. Putri.","doi":"10.30656/jak.v11i2.7661","DOIUrl":"https://doi.org/10.30656/jak.v11i2.7661","url":null,"abstract":"This study aims to investigate external auditors' perception of the impact of artificial intelligence's ease of use and usefulness on audit quality, while also examining the potential scepticism among external auditors towards the integration of artificial intelligence in the audit process. A quantitative approach is utilized to analyze the relationship between the variables. The research was conducted through questionnaires distributed via telegram and WhatsApp groups, email, and collaboration with IAPI. One hundred and eight valid responses were gathered from external auditors of Big Four KAP, internationally affiliated KAP - non big four, and national KAP. \u0000Findings reveal that external auditors do not exhibit a sceptical attitude towards the usage of artificial intelligence in the audit process. The test results demonstrate that external auditors' perceptions of the ease of using artificial intelligence aids in enhancing audit quality. Similarly, gauging external auditors' perceived usefulness or benefits of artificial intelligence can also lead to improved audit quality. This study's sample is limited to external auditors of financial statements at public accounting firms, and therefore the findings should not be extended to other types of auditors such as government or internal auditors. \u0000This study offers external auditors a thorough comprehension of how artificial intelligence contributes to the audit process to improve audit quality. The necessity for external auditors to improve their technical skills arises due to the increased utilization of big data by businesses. Hence, universities must provide graduates with competence in not only accounting and auditing but also the latest technology.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":" 96","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141824477","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

Pendekatan “Real Option” Dalam Valuasi Aset Jalan Tol Trans Sumatera 跨苏门答腊收费公路资产评估中的 "实物期权 "方法

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2024-07-18 DOI: 10.30656/jak.v11i2.7669

M. Rifqy, Zaafri Husodo

{"title":"Pendekatan “Real Option” Dalam Valuasi Aset Jalan Tol Trans Sumatera","authors":"M. Rifqy, Zaafri Husodo","doi":"10.30656/jak.v11i2.7669","DOIUrl":"https://doi.org/10.30656/jak.v11i2.7669","url":null,"abstract":"Pulau Sumatera merupakan lokomotif perkembangan perekonomian Indonesia pada wilayah barat, sehingga berkembangnya perekonomian di Pulau Sumatera menjadi salah satu syarat keberlanjutan perekonomian di Indonesia bagian barat dan perekonomian Indonesia pada umumnya. Oleh karena itu, bila pembangunan di Pulau Sumatera mengalami stagnasi, maka perkembangan daerah-daerah di sekitarnya pun akan terhambat. Guna_meningkatkan kelancaran pergerakan barang dan orang serta distribusi di Pulau Sumatera, pemerintah pusat mendorong pembangunan Jalan Tol Trans Sumatera (“JTTS”). Dalam pelaksanaannya, pengusahaan JTTS ini ditugaskan kepada PT Hutama Karya (Persero) (“HK”) melalui Peraturan Presiden. Namun secara finansial JTTS belum layak, sehingga beroperasinya 5 (lima) ruas JTTS berdampak pada menurunnya kinerja HK dikarenakan besarnya beban bunga yang harus ditanggung perseroan. Salah satu solusi yang dapat dilakukan adalah dilakukan asset recycle atau pelepasan aset (divestasi) atas JTTS yang telah beroperasi. Valuasi dengan metode real option memperhatikan fleksibilitas arus kas atas volatility bisnis jalan tol dalam kurun waktu tertentu yang dinyatakan dalam binomial step nodes. Dengan batasan bahwa nilai divestasi minimal 1 (satu) kali dibandingkan dengan nilai yang telah diinvestasikan oleh perseroan (par value), option to wait dapat membantu manajemen dalam pengambilan keputusan divestasi ruas operasi secara bersamaan pada kurun waktu tertentu hingga mencapai minimal par value.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":" 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141824628","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

Pengaruh Profitabilitas Dan Leverage Terhadap Pengungkapan Emisi Karbon Serta Dampaknya Terhadap Harga Saham 盈利能力和杠杆率对碳排放信息披露的影响及其对股价的影响

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2024-07-16 DOI: 10.30656/jak.v11i2.4533

Irma Sri Lestari, D. Lestari

{"title":"Pengaruh Profitabilitas Dan Leverage Terhadap Pengungkapan Emisi Karbon Serta Dampaknya Terhadap Harga Saham","authors":"Irma Sri Lestari, D. Lestari","doi":"10.30656/jak.v11i2.4533","DOIUrl":"https://doi.org/10.30656/jak.v11i2.4533","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas dan Leverage terhadap Pengungkapan Emisi Karbon serta Dampaknya terhadap Harga Saham yang berfokus pada perusahaan Non Finance yang terdaftar di Bursa Efek Indonesia tahun 2012-2020. Penelitian ini menggunakan metode penelitian kuantitatif dengan pengambilan sampel menggunakan metode purposive sampling dengan sampel sebanyak 14 perusahaan dan 9 tahun pengamatan sehingga sampel yang diperoleh sebanyak 126 sampel. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa annual report dan sustainability report setiap perusahaan. Alat analisis pada penelitian ini menggunakan path analysis. Hasil penelitian ini menunjukan bahwa profitabilitas serta leverage tidak memiliki pengaruh terhadap pengungkapan emisi karbon, secara langsung profitabilitas memiliki pengaruh positif terhadap harga saham, sedangkan leverage secara langsung memiliki pengaruh negatif terhadap harga saham, serta pengungkapan emisi karbon tidak memiliki pengaruh terhadap harga saham. Profitabilitas secara tidak langsung tidak berpengaruh terhadap harga saham dengan melewati pengungkapan emisi karbon, sedangkan leverage secara tidak langsung memiliki pengaruh negatif terhadap harga saham dengan melewati pengungkapan emisi karbon.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":" 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141832373","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

Pengaruh Elemen Fraud Diamond dan Afek Negatif Terhadap Penyimpangan Atas Aset 欺诈钻石要素的影响以及对资产挪用的负面影响

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2024-07-16 DOI: 10.30656/jak.v11i2.5965

Andy Syarifuddin, Kata Kunci

{"title":"Pengaruh Elemen Fraud Diamond dan Afek Negatif Terhadap Penyimpangan Atas Aset","authors":"Andy Syarifuddin, Kata Kunci","doi":"10.30656/jak.v11i2.5965","DOIUrl":"https://doi.org/10.30656/jak.v11i2.5965","url":null,"abstract":"Tujuan penelitian ini adalah untuk menganalisis dan memperoleh bukti empiris tentang Penyimpangan Atas Aset yang dilakukan pegawai dengan tekanan, peluang, kapabilitas, dan rasionalisasi sebagai variabel prediktor serta keterkaitan antara afek negatif yang dirasakan dengan rasionalisasi yang dilakukan. Teori fraud diamond dan kerangka jalur psikologis penipuan (Murphy dan Dacin, 2011) digunakan untuk menjelaskan hubungan antar variabel. Responden yang menjadi objek dalam penelitian adalah pegawai di wilayah BPS Provinsi Aceh. Penelitian ini merupakan studi cross sectional dengan menggunakan data primer. Pemilihan sampel dilakukan dengan menggunakan metode simple random sampling. Data dikumpulan dengan menyebarkan kuesioner berupa google form ke email responden. Data yang terkumpul kemudian diolah menggunakan Structural Equation Model-Partial Least Squares (SEM-PLS) yang dijalankan dengan program SmartPLS versi 3.2.9. Hasil penelitian menunjukkan bahwa secara parsial variabel tekanan, peluang, kapabilitas, dan rasionalisasi berpengaruh positif dan signifikan terhadap penyimpangan atas aset yang dilakukan pegawai. Afek negatif yang dirasakan juga berpengaruh signifikan terhadap rasionalisasi yang dilakukan. \u0000Kata Kunci : penyimpangan atas aset, tekanan, peluang, kapabilitas, rasionalisasi, afek negatif","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":" 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141831569","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

Disparitas Penilaian Kinerja Keuangan Melalui ROI DAN EVA 通过投资回报率和 EVA 评估财务绩效的差异

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2024-01-29 DOI: 10.30656/jak.v11i1.7097

Nur Wahyuning Sulistyowati, D. Risti, S. Utomo

引用次数: 0

Pengaruh Perubahan Tarif PPN terhadap Real Estate Purchase Intention dengan Lifestyle sebagai Variabel Moderasi 以生活方式为调节变量的增值税率变化对房地产购买意向的影响

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2024-01-08 DOI: 10.30656/jak.v11i1.7137

Valerie Kristiono, Santi Novita

{"title":"Pengaruh Perubahan Tarif PPN terhadap Real Estate Purchase Intention dengan Lifestyle sebagai Variabel Moderasi","authors":"Valerie Kristiono, Santi Novita","doi":"10.30656/jak.v11i1.7137","DOIUrl":"https://doi.org/10.30656/jak.v11i1.7137","url":null,"abstract":"Diberlakukannya Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan menyebabkan tarif PPN 10% berubah menjadi 11%. Kenaikan tarif PPN ditujukan untuk memulihkan kondisi ekonomi tetapi disaat yang bersamaan memperberat jumlah PPN yang harus ditanggung pembeli ketika berinvestasi pada real estate. Penelitian ini bertujuan untuk memperoleh bukti tentang pengaruh perubahan tarif PPN terhadap purchase intention konsumen real estate dengan lifestyle sebagai variabel moderasi. Data primer diperoleh dari kuesioner dengan 205 responden yang berumur 18 tahun keatas. Data yang dikumpulkan akan dianalisis melalui uji analisis regresi linier dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa perubahan tarif PPN berpengaruh positif terhadap purchase intention. PPN memang dapat membebani pembeli karena meningkatkan harga yang harus dibayar tetapi di saat yang bersamaan juga dapat meningkatkan purchase intention bila perubahan tarif PPN ini mencerminkan kontrak sosial antara konsumen dengan pemerintah. Selain itu, lifestyle tidak terbukti memoderasi pengaruh perubahan tarif PPN terhadap purchase intention, melainkan berpengaruh langsung terhadap purchase intention. Berdasarkan analisis tambahan, ditemukan bahwa lifestyle berperan sebagai moderasi semu bagi responden dengan background akuntansi tetapi berperan sebagai prediktor moderasi bagi responden yang tidak memiliki background akuntansi. Hal ini membuktikan terjadinya mental accounting.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"52 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139447446","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

The Locus of Control Moderates The Relationship between Leadership Style, Quality of Human Resources, and Commitment to Managerial Performance Budgeting (Study of The Regional Goverments in Sidoarjo Regency) 控制权调节领导风格、人力资源质量和管理绩效预算承诺之间的关系（对锡多阿尔乔地区政府的研究）

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2024-01-08 DOI: 10.30656/jak.v11i1.6432

Cut Ami Rahmah, Sarwendah Biduri, Sigit Hermawan, Hadiah Fitriyah

{"title":"The Locus of Control Moderates The Relationship between Leadership Style, Quality of Human Resources, and Commitment to Managerial Performance Budgeting (Study of The Regional Goverments in Sidoarjo Regency)","authors":"Cut Ami Rahmah, Sarwendah Biduri, Sigit Hermawan, Hadiah Fitriyah","doi":"10.30656/jak.v11i1.6432","DOIUrl":"https://doi.org/10.30656/jak.v11i1.6432","url":null,"abstract":"Sidoarjo Regency, as the second largest APBD recipient in East Java, still has SiLPA realization was effective less and efficient less due to the budget not being fully absorbed. The purpose of this study was to determine the effect of leadership style, HR quality, and commitment with locus of control moderation on managerial performance in budgeting. This study used a quantitative approach which was analyzed using the SmartPLS statistical program (v.3.2.9). The data collection technique was in the form of a closed questionnaire via Google Forms to the research subjects of structural officials of the Sidoarjo Regency regional apparatus using a Likert scale with a purposive sampling method. The population of this study were 48 Regional Officials in Sidoarjo Regency, with a total of 192, total sample was 64 respondents. Data quality test is carried out through validity testing, reliability testing, hypothesis testing through bootstrapping. The results showed that leadership style and commitment had a effect on managerial performance in budgeting, while the quality of human resources had a uneffect on managerial performance in budgeting. Then locus of control can moderate and strengthen the relationship between HR quality and commitment to managerial performance in budgeting, while locus of control is unable to moderate or strengthen the relationship between leadership style and managerial performance in budgeting. The results of this study are expected to be able to increase the efficiency and effectiveness of budgeting in the Regional Government of Sidoarjo Regency.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"28 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139446309","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

Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia 印度尼西亚周期消费品行业盈利持续性的决定因素

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2024-01-08 DOI: 10.30656/jak.v11i1.6475

Hendro Lukman, Phebe Callista

引用次数: 0

AKHLAK Core Values Effects in the Levers of Control Framework on the Accounting Fraud Tendency 控制杠杆框架中的 AKHLAK 核心价值观对会计舞弊倾向的影响

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2024-01-08 DOI: 10.30656/jak.v11i1.7203

Aldila Yanri

引用次数: 0

The Impact Of Students' Perceptions Of Green Accounting On Sustainable Career Decisions 学生对绿色会计的认知对可持续职业决策的影响

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2024-01-08 DOI: 10.30656/jak.v11i1.7522

Andi Risdayanti, Rismawati, Z. Supri

引用次数: 0