发布求助
文献互助 智能选刊 最新文献

Jurnal Akuntansi & Auditing Indonesia最新文献

筛选
英文 中文
Examining belief adjusment model and framing effect on the audit materiality level decision making 考察信念修正模型和框架对审计重要性水平决策的影响
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2024-03-20 DOI: 10.20885/jaai.vol27.iss2.art10
Febriyani Sarwindah, L. S. Almilia, Nurul Mustafida
{"title":"Examining belief adjusment model and framing effect on the audit materiality level decision making","authors":"Febriyani Sarwindah, L. S. Almilia, Nurul Mustafida","doi":"10.20885/jaai.vol27.iss2.art10","DOIUrl":"https://doi.org/10.20885/jaai.vol27.iss2.art10","url":null,"abstract":"The purpose of this study is to examine whether or not there is a difference in the decision-making of external auditors in determining the level of audit materiality between participants who get good news followed by bad news and those who get bad news information sequences (bad news) followed by good news (good news) with a step-by-step and end-of-sequence information presentation pattern in the positive frame or negative frame. The research method used in the research is the mixed design experiment method (between and within the subject) which manipulates the independent variables of the order of evidence (good news followed by bad news and bad news followed by good news) and framing effect (positive frame or negative frame) in the presentation pattern Step by Step and End of Sequence. Participants in this study were 150 students of the Bachelor of Accounting study program at Hayam Wuruk Perbanas Surabaya University with 300 experiment data. This study uses the normality test and the Kruskall-Wallis H test. The results of this study indicate that the Step-by-step presentation pattern can cause a recency effect when receiving information with a sequence of evidence of good news followed by bad news and bad news followed by good news both in the series, with the positive or negative frame, and the results obtained if the information is presented with an End of Sequence presentation pattern with information and a sequence of evidence of good news followed by bad news or bad news followed by good news there is no difference (no order effect) either in the framing effect (positive frame and negative frame).","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":" 31","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140388458","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
How do board characteristics influence the ESG disclosure in Indonesia? 印尼董事会的特点如何影响环境、社会和公司治理信息的披露？
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2024-03-15 DOI: 10.20885/jaai.vol27.iss2.art9
Tiyas Kurnia, Nadhira Fitriani
{"title":"How do board characteristics influence the ESG disclosure in Indonesia?","authors":"Tiyas Kurnia, Nadhira Fitriani","doi":"10.20885/jaai.vol27.iss2.art9","DOIUrl":"https://doi.org/10.20885/jaai.vol27.iss2.art9","url":null,"abstract":"Our study investigates the influence of board characteristics on ESG disclosure for companies listed on the Indonesia Stock Exchange listed  from to 2018-2022. This study analyzes independent board members, board size, gender diversity, and audit committee independence as determinants of ESG disclosure in Indonesia’s public companies. The data were derived from Thompson Reuters and multiple linear regression was used to test the effects. The results showed that gender diversity was the only factor that was not significant. Independent commissionaires and board size positively affect ESG disclosure. Meanwhile, audit committee independence negatively and significantly affects ESG disclosure. Although ESG disclosure practices are still uncommon in Indonesia, the importance of board characteristics can be determined based on the results.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"20 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140239174","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 impact of profitability, leverage, managerial ownership, and dividend payout ratio on income smoothing 盈利能力、杠杆率、管理所有权和股息支付率对收入平滑的影响
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2023-07-17 DOI: 10.20885/jaai.vol27.iss1.art7
Suwaldiman Suwaldiman, Rifda Nafiesah Lubis
{"title":"The impact of profitability, leverage, managerial ownership, and dividend payout ratio on income smoothing","authors":"Suwaldiman Suwaldiman, Rifda Nafiesah Lubis","doi":"10.20885/jaai.vol27.iss1.art7","DOIUrl":"https://doi.org/10.20885/jaai.vol27.iss1.art7","url":null,"abstract":"This paper examined the impact of profitability, leverage, management ownership, and dividend payout ratio on income smoothing of companies listed in IDX in the range of 2015-2020 based on Eckel Index. The lower the Eckel Index the higher the intensity of income smoothing and vice versa. The hypothesis proposed were tested by a multiple regression analysis. This research concluded that return on asset, debt to capital ratio, and dividend payout ratio have significant and positive impacts on the Eckel Index. It is interpreted that the higher these variables, the lower the intensity of income smoothing. However, this research revealed that management ownership has a negative and significant impact on the Eckel Index, thus proving that managers ownership will drive them to conduct the income smoothing.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139358664","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
Does accountant CFO matter to auditor? 会计首席财务官对审计师重要吗？
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2023-07-14 DOI: 10.20885/jaai.vol27.iss1.art9
Gabriella Handoyo, Y. Permatasari, N. Anridho, K. A. Kamarudin, Agnes Aurora Ngelo
{"title":"Does accountant CFO matter to auditor?","authors":"Gabriella Handoyo, Y. Permatasari, N. Anridho, K. A. Kamarudin, Agnes Aurora Ngelo","doi":"10.20885/jaai.vol27.iss1.art9","DOIUrl":"https://doi.org/10.20885/jaai.vol27.iss1.art9","url":null,"abstract":"Chief Financial Officer (CFO) is a chief executive whose responsibilities are related to accounting and audit work. However, there is a downward trend in hiring CFOs with an accounting background. Therefore, we aim to study the relationship between accountant CFO and audit outcomes. This paper use samples of non-financial firms listed on the Indonesia Exchange Stock (IDX) from 2010 to 2018 and using OLS with a cluster by the firm in Stata 17.0 to analyze the relationship between accountant CFO and audit outcomes. We document that accountant CFOs tend to appoint Big4 accounting firms because they demand a higher audit quality. Furthermore, the results suggest that accountant CFOs are more likely to have a higher audit fee, a higher audit quality, and a shorter audit report lag. This finding shows that the accountant CFO can be related to the audit outcomes and this shows how auditors value the accountant CFOs. We expect this paper contributes to enrich the literature on accountant CFO and helps firms in hiring their CFO.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"106 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139359412","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
Assessing determinant of firm value: Indonesia conventional bank analysis 评估公司价值的决定因素：印度尼西亚传统银行分析
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2023-07-03 DOI: 10.20885/jaai.vol27.iss1.art6
Febrina Rahmi, Muhammad Arfan, Mulia Saputra
{"title":"Assessing determinant of firm value: Indonesia conventional bank analysis","authors":"Febrina Rahmi, Muhammad Arfan, Mulia Saputra","doi":"10.20885/jaai.vol27.iss1.art6","DOIUrl":"https://doi.org/10.20885/jaai.vol27.iss1.art6","url":null,"abstract":"The objective of this paper is to examine the factors of intellectual capital, financial leverage, institutional ownership, and working capital management (WCM) on firm value and the role of profitability as a mediator in influencing firm value. The research analysis unit focuses on the conventional banking sector on the Indonesia Stock Exchange. The panel data was taken from 28 commercial banks for five years (2016–2020), with 140 observations and data is analyzed using path analysis. Based upon the result of hypothesis testing, the study concludes that the positive correlation between profitability and firm value. Furthermore, intellectual capital, financial leverage, institutional ownership, and WCM also positively affect firm value and profitability. Based on data analysis using path analysis by comparing the path coefficient substructure, the results show that profitability acts as a mediator the effect of intellectual capital, financial leverage, institutional ownership, and WCM on firm value.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139363638","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
Individual taxpayer’s compliance during Covid-19 pandemic 个人纳税人在 Covid-19 大流行期间的合规情况
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2023-07-03 DOI: 10.20885/jaai.vol27.iss1.art5
Umi Sulistiyanti, Pratidina Evi Damayanti
{"title":"Individual taxpayer’s compliance during Covid-19 pandemic","authors":"Umi Sulistiyanti, Pratidina Evi Damayanti","doi":"10.20885/jaai.vol27.iss1.art5","DOIUrl":"https://doi.org/10.20885/jaai.vol27.iss1.art5","url":null,"abstract":"The Covid-19 pandemic made economic conditions decline due to the cessation of many economic activities. The government needs the community's participation in tax compliance to restore the national economy. This study aims to analyze the effects of tax incentive policy, modernization of tax administration, religiosity, and tax awareness of taxpayers during the COVID-19 pandemic. The sample of this study is the registered individual taxpayers in the Boyolali Small Tax Office. The data of this study were collected by distributing the questionnaires to 100 respondents, in which the sample size was determined according to the Slovin formula. The data analysis methods used include multiple linear regression test, T-test, and coefficient of determination test using IBM SPSS Statistics version 25. The results of this study show that the modernization of tax administration and tax awareness have positive and significant effects on taxpayer compliance, while tax incentive policy and religiosity have no effects on taxpayer compliance.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"49 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139364160","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 power of sharing the case of Sederhana (SA) restaurants in Indonesia 分享的力量——印尼Sederhana (SA)餐厅的案例
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2023-06-30 DOI: 10.20885/jaai.vol27.iss1.art2
Muhammad Akhyar Adnan
{"title":"The power of sharing the case of Sederhana (SA) restaurants in Indonesia","authors":"Muhammad Akhyar Adnan","doi":"10.20885/jaai.vol27.iss1.art2","DOIUrl":"https://doi.org/10.20885/jaai.vol27.iss1.art2","url":null,"abstract":"This paper aims to investigate and describe how the practice of sharing system is applied in one of Indonesia’s well-known and largest indigenous restaurant chains. The research applies a case study method. It is focused only on a single company with around two hundred branches nationwide. The data were mainly collected by deep interviews and observations. All data are analysed qualitatively. An interactive model as suggested by Miles and Huberman (1994) is adopted. The study found that this company has a very distinctive method not only for its financial matters, but also the operations in general. The operations seem to apply the mixed musharaka and mudharaba principles; although the Islamic term is hardly used, the values applied are Islamic in nature. The business model can offer widely that there is another model of business which promises the power of sharing among the participants.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129584727","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 sustainability report using the institutional isomorphism theory approach 用制度同构理论方法确定可持续发展报告的影响因素
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2023-06-28 DOI: 10.20885/jaai.vol27.iss1.art1
Tri Siwi Nugrahani, H. Kusuma, Johan Arifin, Rifqi Muhammad
{"title":"Determining factors of sustainability report using the institutional isomorphism theory approach","authors":"Tri Siwi Nugrahani, H. Kusuma, Johan Arifin, Rifqi Muhammad","doi":"10.20885/jaai.vol27.iss1.art1","DOIUrl":"https://doi.org/10.20885/jaai.vol27.iss1.art1","url":null,"abstract":"One form of company participation in sustainable development is the preparation of quality reports (SR) taking into account SR content and pressure from stakeholders including the determinants of SR quality in companies listed on the IDX during 2017-2020 with an isomorphism theory approach. The sample for this study was 444 companies using the purposive method, with the criteria for companies compiling SRs during the year of observation either separately or in combination with the annual financial statements. Data analysis with multivariate regression. The results showed that environmental pressure and social pressure coercively isomorphism had an effect on SR quality, and industrial pressure had mimetic isomorphism affected SR quality, while normative pressure from the audit committee had no effect on SR quality because p > 0.05. This study proves that testing the quality of SR with a coercive, mimetic, and normative isomorphism theory approach can determine the quality of SR.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133220889","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
Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange 非金融公司避税的审计师特征:来自印尼证券交易所的证据
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2023-05-21 DOI: 10.20885/jaai.vol26.iss2.art9
Rafli Prastiatry Zain, Nurmadi Harsa Sumarta, Prihatnolo Gandhi Amidjaya
{"title":"Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange","authors":"Rafli Prastiatry Zain, Nurmadi Harsa Sumarta, Prihatnolo Gandhi Amidjaya","doi":"10.20885/jaai.vol26.iss2.art9","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss2.art9","url":null,"abstract":"Tax revenue realization in Indonesia is not inseparable from tax avoidance by business entities. The research was conducted to examine the effect of auditor characteristics as proxied by auditor industry specialization, audit tenure, and audit opinion on tax avoidance by non-financial companies listed on the IDX. This study used a set of panel data that consisted of non-financial companies listed on the IDX operating in the 2017-2020 period. The data were obtained from the companies’ annual report. The result of this study demonstrated that auditor industry specialization had a significant positive effect on tax avoidance, while audit tenure did not affect tax avoidance. There was a positive relationship between audit opinion and tax avoidance. This research has limitations as it was only conducted for a short period. Further research can develop this model by including variables which were excluded from this study and involving more samples and sectors of the research objects.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115581488","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
Influence of experience and professional skepticism on audit judgement of government external auditors 经验与职业怀疑对政府外部审计师审计判断的影响
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2023-05-21 DOI: 10.20885/jaai.vol26.iss2.art10
Sumartono, Yana Ermawati, Tania Meliana Rorong
{"title":"Influence of experience and professional skepticism on audit judgement of government external auditors","authors":"Sumartono, Yana Ermawati, Tania Meliana Rorong","doi":"10.20885/jaai.vol26.iss2.art10","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss2.art10","url":null,"abstract":"The complexity of public services require auditors to perform audit judgments to ensure the quality of information and to evaluate the evidence presented in financial statements. Thus, the auditors’ judgment and technical skills are important factors in audit quality. This study examines how auditor independence, task complexity, auditor experience, and professional skepticism affect auditor judgment. Purposive sampling was employed to select auditors who worked at the Supreme Audit Institution (BPK-RI) of Papua Province. The data were collected using a set of a questionnaire consisting of 30 items measured on a Likert scale, distributed directly and via Google Forms. The data analyzes using multiple linear regression. The result presents empirical evidence that auditor experience and professional skepticism partially affected audit judgment, whereas task complexity and auditor independence did not have a partial effect on audit judgment. The study provides relevant and adequate insights to government external auditors regarding the factors that should be taken into consideration in maintaining and improving their audit judgments to bring optimal benefits for the local government stakeholders.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"196 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123106705","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
下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信
小红书