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An enigmatic term of ‘bean-counter’: A changing phenomenon in Indonesia’s accountant 一个神秘的术语“算账员”:印尼会计行业的一个变化现象
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2023-03-21 DOI: 10.20885/jaai.vol26.iss2.art8
Marko S. Hermawan, Ayuphita Tiara Silalahi
{"title":"An enigmatic term of ‘bean-counter’: A changing phenomenon in Indonesia’s accountant","authors":"Marko S. Hermawan, Ayuphita Tiara Silalahi","doi":"10.20885/jaai.vol26.iss2.art8","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss2.art8","url":null,"abstract":"The term 'bean-counter' came from the image of an accountant that has a boring, dull, and colorless life. This stereotyping could lead to a negative association with the accounting profession. Nevertheless, only some countries worldwide have the same perception of the accountant image profession. The study attempts to investigate Indonesian accounting graduates in the productive age group towards being an accountant. A qualitative data collection that measures distinct leader, manager and professional roles preference is used, with a semi-structured interview in three diverse perspectives from the accounting students, accounting graduates, and accounting professionals. The findings suggest that there is no perception of an accountant as a bland and colorless life job; rather, they realize that accounting is more than bookkeeping and tracking numbers. Accountants nowadays need to be creative, and the job is quite challenging from this millennial’s point of view.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"161 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127193623","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
Gender, religiosity, and fraud: The role of unethical behavior as mediation 性别、宗教信仰和欺诈:不道德行为作为调解的作用
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2023-03-02 DOI: 10.20885/jaai.vol26.iss2.art7
Y. M. Basri, Sabrina Ardhya Putri Rahmola, Hariadi
{"title":"Gender, religiosity, and fraud: The role of unethical behavior as mediation","authors":"Y. M. Basri, Sabrina Ardhya Putri Rahmola, Hariadi","doi":"10.20885/jaai.vol26.iss2.art7","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss2.art7","url":null,"abstract":"The government is an institution that cannot be separated from fraud cases. This study analyzed how gender and religiosity affect fraud with unethical behavior as mediation. The population in this study was the State Civil Apparatus in the Pekanbaru City Government. Through a purposive sampling technique, the researcher found that 380 National Civil Apparatuses participated in this study. The questionnaire was sent directly to the respondents to collect the data. Meanwhile, the data was analyzed by WarpPLS 6.0. The finding shows that gender and religiosity influence unethical behavior and fraud. There are behavioral differences between men and women in behavior that affect fraud. Women behave more ethically, which shows a low level of fraud. The officials who have a high level of religiosity will behave more ethically and can lower the level of fraud. This study also proves that unethical behavior can mediate the relationship between gender and religiosity. It has also contributed to the government conducting ethics training for the country's civil apparatus.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127787313","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
Analyzing the determining factors of funding speed on equity crowdfunding 股权众筹融资速度的决定因素分析
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2022-12-29 DOI: 10.20885/jaai.vol26.iss2.art1
Ike Arisanti, T. W. Oktavendi
{"title":"Analyzing the determining factors of funding speed on equity crowdfunding","authors":"Ike Arisanti, T. W. Oktavendi","doi":"10.20885/jaai.vol26.iss2.art1","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss2.art1","url":null,"abstract":"This research aimed to figure out the determining factors of funding speed on equity crowdfunding in Indonesia using a quantitative method. This research used the secondary data sourced from the equity crowdfunding platforms. The collected data were then analyzed using a statistical test instrument (STATA 15). The results showed that only project duration affected funding speed. Business Category, Gender, Yield, Equity Share, and Profitability did not affect Funding Speed. Thus, investors only paid attention to project duration. This research impacted fintech policy, especially on the importance of comprehensive information in the prospectus reports of fund-demanding parties.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"2 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113960181","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 factors influencing people's intention to continuously use e-government systems 影响人们持续使用电子政务系统意愿的因素评估
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2022-12-29 DOI: 10.20885/jaai.vol26.iss2.art6
Arief Rahman, Panji Randilla Apriama Pangendra
{"title":"Assessing factors influencing people's intention to continuously use e-government systems","authors":"Arief Rahman, Panji Randilla Apriama Pangendra","doi":"10.20885/jaai.vol26.iss2.art6","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss2.art6","url":null,"abstract":"This research aims to examine key factors influencing the intention to continuously use e-government systems. An online questionnaire was distributed to 251 users of e-government systems (Jogja Smart Service), and 231 respondents met the criteria. Researchers use PLS-SEM approach to examine the responses. The study found that system quality, service quality, information quality, and trust significantly positively affected user satisfaction. In comparison, self-efficacy has a positive but not significant effect on user satisfaction. Furthermore, user satisfaction significantly positively affects the intention to continue use. The continuous use of an e-Government service is proof of the success of a service. Hence, this paper identifies substantial factors for the continued use of e-government applications. This research modified previous research models by adding the factor of Trust, which is believed to be substantial for the continuous use of e-government systems.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123353156","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 exploratory study on performance of Village-Owned Enterprises (BUMDes) in Small Regency Bengkulu 蚌埠市小摄区乡镇企业绩效的探索性研究
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2022-12-29 DOI: 10.20885/jaai.vol26.iss2.art5
Dri Asmawanti, Vika Fitranita, Ratu Eva Febriani
{"title":"The exploratory study on performance of Village-Owned Enterprises (BUMDes) in Small Regency Bengkulu","authors":"Dri Asmawanti, Vika Fitranita, Ratu Eva Febriani","doi":"10.20885/jaai.vol26.iss2.art5","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss2.art5","url":null,"abstract":"This study aims to examine factors that affect the performance of Village Owned Enterprises (BUMDes) and find out what problems BUMDes have in the Central Bengkulu Regency. This research used stewardship theory and Social Enterprise Theory. Researchers applied descriptive qualitative approach. The research informant was a village device/BUMDes manager. The results of this study showed that most BUMDes have business units and income of at least one million per month. The factors affecting their performance were business type, revenue, and management/ management of organizations. The problem faced by all BUMDes was BUMDes Human Resources (HR), which was not yet capable and competent, as well as knowledge and skills in conducting good financial management and reporting. The development of BUMDes' business unit, BUMDes management, and its ability to manage and account for its performance was the key to the success of BUMDes. Local governments should pay more attention and foster and increase supervision of the performance of BUMDes more intensely. The study used BUMDes performance categorization assessments attributed to the Building Village Index, specifically the Economic Resilience Index.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123031391","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 effects of Environmental, Social, and Governance (ESG) scores on firm values in ASEAN member countries 环境、社会和治理(ESG)得分对东盟成员国企业价值观的影响
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2022-12-29 DOI: 10.20885/jaai.vol26.iss2.art2
Paulina Inggita Prabawati, Isna Putri Rahmawati
{"title":"The effects of Environmental, Social, and Governance (ESG) scores on firm values in ASEAN member countries","authors":"Paulina Inggita Prabawati, Isna Putri Rahmawati","doi":"10.20885/jaai.vol26.iss2.art2","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss2.art2","url":null,"abstract":"This study examines the effect of Environmental, Social, and Governance (ESG) scores on firm value in ASEAN. This study uses data from 184 public companies listed on the stock exchanges of each country from 2010 to 2019. This study finds that ESG scores have a negative effect on firm value (Tobin's Q). This finding shows that the higher the ESG value, the lower the firm value (undervalued) in ASEAN. Furthermore, this study shows the influence of each pillar, namely the environmental, social, and governance. The environmental and social pillars negatively affect firm value, while the governance pillar has no effect. In ASEAN, a high ESG score is not considered an advantage for a company. This research has implications for companies to consider increasing information and compliance with environmental and social aspects of the company to increase their values. In addition, it also adds to the literature regarding the determinants of firm value on non-financial factors.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127209872","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
Fundamental aspects of leverage, profitability and financial distress as mediating variables that influence firm value 杠杆的基本方面，盈利能力和财务困境作为中介变量，影响公司价值
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2022-12-29 DOI: 10.20885/jaai.vol26.iss2.art3
S. Hermuningsih, H. Kusuma, Teguh Erawati, A. Rahmawati
{"title":"Fundamental aspects of leverage, profitability and financial distress as mediating variables that influence firm value","authors":"S. Hermuningsih, H. Kusuma, Teguh Erawati, A. Rahmawati","doi":"10.20885/jaai.vol26.iss2.art3","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss2.art3","url":null,"abstract":"This research aims to examine how leverage and equity affect firm value and financial distress as mediating factor in listed manufacturing firms on the Indonesia Stock Exchange. Such manufacturing businesses are the research's population. The manufacturing industry is the research sample from 2011 to 2021 periods. Purposive sampling was utilized in the sampling approach, resulting in data availability from 53 firms and 583 financial statement data—a structural equation model with structural equations for hypothesis testing. The test results demonstrate that leverage affects financial distress. Financial distress is negatively impacted by profitability. Leverage and financial distress negatively affect both firm value and financial distress, acting as a mediating factor. Conversely, profitability positively affects both firm value and financial distress, functioning as a mediating factor.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134265679","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 of personality and performance throughout the period of the pandemic 在整个大流行期间对个性和表现进行审计
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2022-12-29 DOI: 10.20885/jaai.vol26.iss2.art4
Budiandru Budiandru
{"title":"Auditor of personality and performance throughout the period of the pandemic","authors":"Budiandru Budiandru","doi":"10.20885/jaai.vol26.iss2.art4","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss2.art4","url":null,"abstract":"Existing audit standards must guide auditors in carrying out their profession. Audit standards regulate auditors in compiling reports with good performance and according to the professional code of ethics. The goal of this study was to examine the impact of professional ethics, auditor independence, auditor experience, and auditor professionalism on auditor performance during a pandemic by taking samples from public accounting firms in Jakarta and Surabaya with 170 respondents. Using the Structural Equation Model (SEM), this study aims to solve the research questions. The findings of the study showed that auditor professionalism had an effect on auditor performance, while professional ethics, independence, and experience of auditors had no such effect. Public accounting firms must improve and maintain the professionalism of each auditor in order to avoid the manipulation of financial statements and produce maximum performance.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127170798","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
Influence of Corporate Social Responsibility Disclosure on financial performance of manufacturing companies listed on Indonesia Stock Exchange 企业社会责任披露对印尼上市制造业企业财务绩效的影响
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2022-08-12 DOI: 10.20885/jaai.vol26.iss1.art10
A. Laksmi, Adella Puspita Hasri
{"title":"Influence of Corporate Social Responsibility Disclosure on financial performance of manufacturing companies listed on Indonesia Stock Exchange","authors":"A. Laksmi, Adella Puspita Hasri","doi":"10.20885/jaai.vol26.iss1.art10","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss1.art10","url":null,"abstract":"This study aimed to investigate the influence of Corporate Social Responsibility Disclosure (CSRD) on companies’ financial performance which was proxied by Return on Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS). The analysis was conducted on the annual reports of 31 manufacturing companies that were listed on the IDX from 2016 to 2019. A purposive sampling method was employed to select samples from the population. The data analysis was performed by using SPSS Statistics for Windows, Version 21. The results indicated that CSRD had significant positive influences on ROA and ROE, but CSRD did not have an influence on EPS. The findings of this study can be a consideration for companies’ decision making related to their CSRD which is important for their public image and profit-making activities. Investors can also benefit from the study by using CSRD as a reference in making investment decisions. Lastly, the government can use this study to evaluate the implementation of compulsory CSRD in companies in Indonesia.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132191792","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 practicality of forensic auditing techniques to detect non-government orgnaisations’ financial statement fraud in South Africa using a proactive approach 法务审计技术的实用性，以检测非政府组织的财务报表欺诈在南非使用积极主动的方法
Jurnal Akuntansi & Auditing Indonesia Pub Date : 2022-08-04 DOI: 10.20885/jaai.vol26.iss1.art8
J. D. Mvunabandi, B. Nomlala, H. Patrick
{"title":"The practicality of forensic auditing techniques to detect non-government orgnaisations’ financial statement fraud in South Africa using a proactive approach","authors":"J. D. Mvunabandi, B. Nomlala, H. Patrick","doi":"10.20885/jaai.vol26.iss1.art8","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss1.art8","url":null,"abstract":"This article empirically investigated proactive financial statement fraud detection techniques 30 among nongovernment organisations in the eThekwini region, South Africa. The data for this thesis was gathered from 87 staff via the use of a mixed research method with knowledgeable individuals in the field of fraud risk management. SPSS used descriptive statistics analysis while all the interview questions were analysed using conventional thematic analysis via NVivo. Robustness analysis was entirely performed using AMOS for CFA was used to estimate statistical models. SEM simultaneously estimated the link between detective financial statement fraud practices. The study’s results and findings of both the questionnaire and interviews reflected statistically significant agreement that NGOs should use proactive forensic auditing techniques in order to detect financial statement fraud among NGOs in the eThekwini region of South Africa.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133068258","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
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