Jurnal Akuntansi & Auditing Indonesia最新文献

{"title":"Perceived trustworthiness of artificial intelligence implementation in Indonesia public sector services: Gen Z and Millennial perspectives","authors":"Aviandi Okta Maulana, Georgius Chandra Herfanda, Faradillah Hasan","doi":"10.20885/jaai.vol26.iss1.art7","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss1.art7","url":null,"abstract":"Technological developments have an enormous impact on social and economic life, including the potential adoption of artificial intelligence in the public sector. This research focuses on perceived trustworthiness regarding the potential use of artificial intelligence in the public sector through the perceptions of the Millennial generation and Generation Z. Using a mixed-method through a Likert scale survey combined with open-ended questions, this research finds significant evidence that perceived trustworthiness is influenced by ability, benevolence, and integrity. The results of the open question analysis show that ability perception exists due to the following: perception of expertise in government institutions; benevolence due to the moral aspect to deliver public services; integrity which consists of two contrasting perspectives namely; first, positive feedback of trust toward government integrity, and second, negative feedback in questioning government integrity.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130267865","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":"Earnings management, board of directors, and earnings persistence: Indonesian evidence","authors":"Wing Wahyu Winarno, Krismiaji Krismiaji, Handayani Handayani, Maria Purwantini","doi":"10.20885/jaai.vol26.iss1.art5","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss1.art5","url":null,"abstract":"This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence. Accrual earnings management was measured using Modified Jone's Model, and real earnings manage­ment was assessed by three measures: abnormal cash flow, abnormal production expenditure, and abnormal discretionary expenditure. In addition, Board of Directors was measured using BOD size and BOD independence. Earnings persistence was measured based on the current year earnings to following year earnings regression coefficients. Using the samples consisting of the manufacturing companies listed at the Indonesia Stock Exchange 2016-2020, the study finds the evidence that accrual earnings management and cash flow of real earnings management negatively affect earnings persistence, while production expenditure, earnings management, discretionary expen­diture, BOD size, and BOD independence positively affect earnings persistence.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"183 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124606277","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":"Barriers to effective corporate governance principles in state-owned enterprises in Zimbabwe","authors":"J. Dubihlela, H. Mukono","doi":"10.20885/jaai.vol26.iss1.art1","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss1.art1","url":null,"abstract":"The purpose of this article is to discuss the barriers to effective corporate governance principles in state-owned enterprises (SOEs) in Zimbabwe in order to have an influence on policy debates. This study used a qualitative research approach, and a case study research design was followed, in order to attain the objective of the research. Semi-structured interviews were carried to get the views of the respondents on barriers to effective corporate governance principles in SOEs in Zimbabwe. Respondents chosen were members of the audit committees (ACs), permanent secretaries (PSs), chief executive officers (CEOs), senior managers (SMs), board of directors (BoDs) and chief audit executives (CAEs). Respondents were chosen due to their ability to act on the study’s findings and recommendations. Data was analysed using Atlas.ti version 8. The study revealed that there are cases of poor and mis-governance in SOEs in Zimbabwe. Egregious cases include non-adherence to corporate governance rules and laws, degenerating against the Public Finance Management Act, [Chapter 22:19] as well as paying ignore in the submission of the financial statements which are audited. The article therefore, recommends that for an emerging country like Zimbabwe to enjoy the advantages of effective corporate governance principles, reviewing the legislations which are currently there as well as strengthening the enforcement strategies of the regulatory institutions is of paramount importance. The findings are limited to a Zimbabwean case study alone. Be that as it may, great lessons can be drawn for other developing economies from the case study. Apart from classifying cases of poor or mal-governance in SOEs in Zimbabwe, the article gives recommendations for policy in-order to improve corporate governance in SOEs in Zimbabwe. There is a dearth of study on barriers to effective corporate governance principles in SOEs in Zimbabwe; therefore, there is a gap in the literature. Hence, the paper makes an original contribution to the literature. Finally, the paper advocates fruitful avenues for future research on the future of corporate governance.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"2014 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129417393","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":"Director experience, management compensation and tax avoidance","authors":"Sri Asih, D. Setiawan","doi":"10.20885/jaai.vol26.iss1.art3","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss1.art3","url":null,"abstract":"The purpose of this study is to analyze the effect of director experience and management compensation on tax avoidance in Indonesia. This is quantitative research with secondary data sources using cross section data. Purposive sampling was used to obtain 267 observation samples of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020 tested using multiple linear regression analysis. Dependent variable of tax avoidance proxied by cash effective tax rate is used. The director’s experience and management compensation are independent variables in this study. The director’s experience is measured by using the dummy variable of the director’s experience during study or work abroad. Management compensation is proxied by using the natural logarithm of the annual compensation received by management. Some control variables are also used such as firm size, leverage, firm age, return on assets, growth, market to book ratio, and debt to equity ratio. We found that there is a significant negative relationship between director's experience and management's compensation on tax avoidance. In conclusion, director's experience and management compensation are both important for tax avoidance decisions in companies.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126456270","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":"Board of commissioners and corporate governance disclosure in Sharia-compliant companies in Indonesia","authors":"P. Nugraheni, Syed Musa Bin Syed Jaafar Alhabshi, R. Rosman","doi":"10.20885/jaai.vol26.iss1.art4","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss1.art4","url":null,"abstract":"Corporate governance (CG) aims to protect the interests of stakeholders by ensuring that the company is managed properly. This study aims to examine the relationship between board of commissioners (BOC) characteristics and CG disclosure. BOC characteristics consist of board size, board independence, board meeting, educational background, and cross membership. The sample of this study was sharia compliant companies listed in Indonesia’s sharia securities list registered in the year of 2017-2020. The data were analyzed using panel data regression. This study analysis 160 data from 40 companies. The results show that the level of CG disclosure is high reaching 88.89%. It may give a positive value that the companies may already have the awareness to provide adequate disclosure regarding the implementation of CG principles. The results also show that the board independence has positive effect on the CG disclosure. The finding may have impact on the regulator and users to encourage more roles of BOC in CG disclosure.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129744645","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":"Governance structure and the tendency to do financial statements fraud","authors":"A. Probohudono, Anju Theresia Lubis, E. Nahartyo, Siti Arifah","doi":"10.20885/jaai.vol26.iss1.art6","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss1.art6","url":null,"abstract":"This study aimed to examine the influence of the governance structure which consists of the age of directors, educational background of directors, directors’ gender, managerial ownership, and the existence of Independent Board of Commissioners on financial statement fraud. This research's populations are Manufacturing, Property, Real estate, and Construction Companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018. The type of data used in research was secondary data and using a purposive sampling method to determine 475 companies for the samples. This research used a logistic regression analysis. The result of this research indicated that the age of directors, the gender of directors, and managerial ownership had a significant negative effect on financial statement fraud. However, the study did not find the advantage of the educational background of directors and the existence of the independent member of the Board of Commissioners on financial statement fraud.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116576201","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":"Corporate social responsibility disclosure before and during the Covid-19 pandemic","authors":"Cahyaningsih Cahyaningsih, Asty Septyaweni","doi":"10.20885/jaai.vol26.iss1.art2","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss1.art2","url":null,"abstract":"The COVID-19 pandemic has had a significant impact on the condition of the Indonesian economy, including the manufacturing industry. Therefore, it is necessary to test the effect of tax aggressiveness, environmental performance, and media exposure on corporate social responsibility disclosure. Corporate social responsibility disclosure is measured using the criteria set out in the 2017 Financial Services Authority (OJK) regulation. This study used 77 observational data from the 2017–2020 period in which the descriptive statistical analysis showed a decrease in tax aggressiveness, environmental performance, media exposure, and corporate social responsibility disclosure. The results showed significant differences in the manufacturing companies' corporate social responsibility disclosures before and during the COVID-19 pandemic. The findings revealed that tax aggressiveness and environmental performance positively affected corporate social responsibility disclosure. In contrast, media exposure did not affect corporate social responsibility disclosure. However, media exposure positively affected environmental aspects disclosure. These results indicated that manufacturing companies have social and environmental awareness.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132472795","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":"Fintech adoption: Its determinants and organizational benefits in Indonesia","authors":"Dekar Urumsah, Rintan Falah Ispridevi, Aris Nurherwening, Wirawan Hardinto","doi":"10.20885/jaai.vol26.iss1.art9","DOIUrl":"https://doi.org/10.20885/jaai.vol26.iss1.art9","url":null,"abstract":"Financial Technology (Fintech) has become an essential issue in the past few years, especially for the companies that offer the products/services that require payment. This research explores the factors which drive companies to adopt fintech - risk perception, cost perception, organizational readiness, top management support, knowledge of information technology, customer pressure, and competitive pressure - and the benefits of its adoption. This research distributed questionnaires using purposive sampling method to the employees working in the companies adopting Fintech. There were 195 questionnaires analyzed using SEM-PLS. This research indicates that customer pressure, competitive pressure, organizational readiness, top management support, and knowledge of information technology have significant influences on Fintech adoption. However, risk perception and cost perception do not significantly affect Fintech adoption. Fintech adoption has a significant effect on organizational benefits. Companies can use this research to find the opportunities and risks when they adopt fintech in order to improve on innovating and maximize customers and partners’ satisfactions.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129031277","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":"Determinants of going concern audit opinion: An empirical study in Indonesia","authors":"A. Bahtiar, Neni Meidawati, P. Setyono, Novika Rahma Putri, R. Hamdani","doi":"10.20885/jaai.vol25.iss2.art8","DOIUrl":"https://doi.org/10.20885/jaai.vol25.iss2.art8","url":null,"abstract":"","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122319435","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":"Corporate governance and earnings management: Does gender matter?","authors":"R. Karina","doi":"10.20885/jaai.vol25.iss2.art3","DOIUrl":"https://doi.org/10.20885/jaai.vol25.iss2.art3","url":null,"abstract":"This study aims to analyse the extent to which corporate governance is able to influence earnings management when moderated by the presence of woman in board of directors. Independent variables used in this study were board independence, board meeting, board size, managerial ownership, ownership concentration, institutional ownership, audit quality, and firm size. This study used the financial data from the companies that are registered in Indonesia Stock Exchange from 2015-2019. The total 1,749 data were tested using multiple linear regression analysis. The results show that board independence has significantly positive effect, while firm size have negatively significant effect on earnings management when the relationship is moderated by board gender diversity. The other variables do not show significant results. This study contributes to the provision of inputs to the literature development related to governance idea proposing that the woman factor in governance can be important for the company control. In addition, this study has the implication for companies to analyse good corporate governance and consider the role of woman in the company management.","PeriodicalId":393261,"journal":{"name":"Jurnal Akuntansi & Auditing Indonesia","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120953187","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}