Jurnal Reviu Akuntansi dan Keuangan最新文献_第3页

Job Relevant Information: Model Partisipasi Penyusunan Anggaran, Kinerja Manajerial Dan Budgetary Slack 职位相关信息：参与模式预算安排、总经理和预算松弛

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-05-23 DOI: 10.22219/jrak.v13i1.25321

A. Sopanah, Harnovinsah Harnovinsah, Riza Bahtiar Sulistyan, M. Mulyono

{"title":"Job Relevant Information: Model Partisipasi Penyusunan Anggaran, Kinerja Manajerial Dan Budgetary Slack","authors":"A. Sopanah, Harnovinsah Harnovinsah, Riza Bahtiar Sulistyan, M. Mulyono","doi":"10.22219/jrak.v13i1.25321","DOIUrl":"https://doi.org/10.22219/jrak.v13i1.25321","url":null,"abstract":"Purpose: This study aims to empirically see how participation in village government budgeting has an impact on managerial performance and budgetary slack, as well as to analyze the role of job relevant information in moderating the effect of budgetary participation on managerial performance and budgetary slack\u0000Methodology/approach: This research is a quantitative research. Data analysis used a variant-based Structural Equation Model (SEM), namely Partial Least Square (PLS) or commonly called SEM-PLS. The total sample is 178 Village Heads in Pamekasan Regency, East Java. \u0000Findings: The results of the study show that participation in budgeting has a positive effect on managerial performance and budgetary slack. Job relevant information also has a positive effect on managerial performance and budgetary slack\u0000Practical implications: Unique findings show that job relevant information is not a moderation between budgeting participation and managerial performance and budgetary slack.\u0000Originality/value: The novelty of this research lies in job relevant information as a moderating variable on the relationship between budgeting participation and managerial performance and budgetary slack simultaneously, which has never been done in previous research. Besides that, this research is focused on village government which, according to researchers, is still receiving less attention.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42744562","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 Role Of Independence And Effectiveness Of Internal Audit To Good University Governance 内部审计的独立性和有效性对良好大学治理的作用

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-04-30 DOI: 10.22219/jrak.v13i1.25539

Dwi Sulistiani, Fantika Febry Puspitasari, S. Hasanah

{"title":"The Role Of Independence And Effectiveness Of Internal Audit To Good University Governance","authors":"Dwi Sulistiani, Fantika Febry Puspitasari, S. Hasanah","doi":"10.22219/jrak.v13i1.25539","DOIUrl":"https://doi.org/10.22219/jrak.v13i1.25539","url":null,"abstract":"Purpose: This study aims at providing an empirical evidence of the effectiveness of the Internal Audit (IA) as a mediating variable in the association of IA independence and Good University Governance (GUG).\u0000Methodology/approach: A quantitative research using survey methods was carried out by applying Wrap PLS software for the data processing. The primary data were in the form of questionnaires, which were distributed to IA unit members from 58 state Islamic higher education institutions in Indonesia. There are 107 questionnaires that are accepted and processed. \u0000Findings: The results show that independence does not influence GUG directly. However, the effectiveness of IA proved the capability of mediating the relationship between IA independence and GUG. Internal auditors in higher education institutions are still unable to fully maintain their independence. It happened because, apart from being an auditor, lecturers act as auditees in their capacity as educators.\u0000Practical implications: For policymakers, the results of this research can be used as an input or a basis for establishing new regulations, especially regarding IA in Higher Education. For State Islamic Higher Education, this study provides recommendations for the need to increase the independence and effectiveness of the IA because it can support the achievement of GUG.\u0000Originality/value: This study uses IA objects in state Islamic universities throughout Indonesia. This research model is different from previous research by placing IA effectiveness in the relationship between IA independence and GUG.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47625069","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

Mengapa Perusahaan Manufaktur Di Indonesia Melakukan Keputusan Hedging? 为什么印尼的制造公司要做Hedging决策?

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-04-30 DOI: 10.22219/jrak.v13i1.21659

Arinal Mirdha, Muhammad Arfan, Indayani

{"title":"Mengapa Perusahaan Manufaktur Di Indonesia Melakukan Keputusan Hedging?","authors":"Arinal Mirdha, Muhammad Arfan, Indayani","doi":"10.22219/jrak.v13i1.21659","DOIUrl":"https://doi.org/10.22219/jrak.v13i1.21659","url":null,"abstract":"Purpose: This study aims to examine the factors that influence manufacturing companies in Indonesia to make hedging decisions\u0000Methodology/approach: The study selected 179 companies as the population and 124 companies as a sample. The analysis unit used is a manufacturing company listed on the Indonesia Stock Exchange for the 2018-2020 observation year, so that the observation unit amounted to 372 observations. The study sample was selected using a simple random sampling technique. The source of this research data is secondary data obtained from the publication of the company's annual financial statements and analyzed using logistic regression.\u0000Findings: The results showed that growth opportunities and financial leverage are factors that motivate company managers to make hedging decisions, while likiudity is a factor that mitigates managers to make hedging decisions. On the other hand, cash flow volatility is a factor that is unable to explain hedging decisions.\u0000Practical implications: Practical implications in this study suggest that when making hedging decisions, manufacturing company managers should consider factors that influence hedging decisions, namely growth opportunities, financial leverage, and liquidity. Additionally, investors and creditors should also take into account variables or factors that influence manager decisions on hedging before deciding to invest or provide loans.\u0000Originality/value: This study used simple random sampling techniques in determining research samples, in contrast to previous studies that used purposive sampling techniques. This aims to overcome the weaknesses of purposive sampling techniques that are not able to generalize results of study to the entire population.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43286495","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

Determinan Pengungkapan Intellectual Capital Pada Perguruan Tinggi

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-04-25 DOI: 10.22219/jrak.v13i1.21844

Afifah Ma'wa, Isna Putri Rahmawati

{"title":"Determinan Pengungkapan Intellectual Capital Pada Perguruan Tinggi","authors":"Afifah Ma'wa, Isna Putri Rahmawati","doi":"10.22219/jrak.v13i1.21844","DOIUrl":"https://doi.org/10.22219/jrak.v13i1.21844","url":null,"abstract":"Purpose: This study aims to determine the effect of size, complexity, age, and internationalization of universities on ICD on the official websites of PTN-BLU and PTN-BH in Indonesia. In addition, this study also aims whether there is a significant difference between the quality of ICD in PTN-BLU and PTN-BH.\u0000Methodology/approach: The number of population in this study was 47. The IC component that is used as the basis for this research uses the results of the Ulum research (2019), which consists of 60 IC items. The data analysis technique used multiple linear regression analysis and t-tests.\u0000Findings: The results showed that the size and age of the university did not affect the ICD, while the complexity and internationalization of the university had a significant positive effect on the ICD. In addition, the different test results showed a significant difference between the quality of the ICD in PTN-BLU and PTN-BH.\u0000Practical implications: PTN-BH has a higher quality IC disclosure than PTN-BLU on its official website. The most numerous components are structural capital related to PT's internal resources, such as learning systems, academics, and curricula.\u0000Originality/value: The novelty of this research regards the object of study at State Universities (PTN-BLU and PTN-BH). In addition, it also adds the internationalization variable as an independent variable.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43658476","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 Financial Distress Affect The Coping Strategy? Case Of Indonesian MSME’s During The Covid-19 Outbreak 财务困境如何影响应对策略？新冠肺炎疫情期间印度尼西亚中小微企业病例

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-03-14 DOI: 10.22219/jrak.v13i1.22209

A. Triyani, Suhita Whini Setyahuni

{"title":"How Financial Distress Affect The Coping Strategy? Case Of Indonesian MSME’s During The Covid-19 Outbreak","authors":"A. Triyani, Suhita Whini Setyahuni","doi":"10.22219/jrak.v13i1.22209","DOIUrl":"https://doi.org/10.22219/jrak.v13i1.22209","url":null,"abstract":"This research intends to examine the effect of financial distress, self-efficacy, and leadership skills on coping strategy in time of COVID-19 pandemic. This study focuses on the coping strategy implementation of MSMEs in Indonesia during economic downturn due to the pandemic. We examine 125 MSMEs in Indonesia as our respondents. We employ multinomial logistics regression technique to test the hypotheses. Our findings show that financial distress negatively affects the choice of coping strategy. On the other hand, self-efficacy and leadership skills have a positive impact on coping strategy. Financial distress, self-efficacy, and leadership skills are empirically proven as the determinant factors that influence the coping strategy selection process during the COVID-19 pandemic. This research uses a new perspective of financial distress scales and leadership skills aspects as a new insight in coping strategy decision making process. This study contributes to the development literature on coping strategy and its determinant factors during crisis conditions. practically, this research has implications to the development of coping strategy models and its influenced factors for business practitioners, especially on how to develop coping models during crisis condition.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46486894","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

Whistleblowing Determinants: The Interaction Between Micro Social Ethical Environment And Organizational Ethical Leadership 举报决定因素:微观社会伦理环境与组织伦理领导的交互作用

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.23531

Alfa Laili, Tito IM. Rahman Hakim, Prasetyono Prasetyono

{"title":"Whistleblowing Determinants: The Interaction Between Micro Social Ethical Environment And Organizational Ethical Leadership","authors":"Alfa Laili, Tito IM. Rahman Hakim, Prasetyono Prasetyono","doi":"10.22219/jrak.v12i3.23531","DOIUrl":"https://doi.org/10.22219/jrak.v12i3.23531","url":null,"abstract":"This paper examines the influence of organizational commitment and microsocial ethical environment on internal whistleblowing intentions. This paper also investigates the moderating effect of organizational ethical leadership on organizational commitment and microsocial ethical environment. A total of 197 students at universities in Madura became respondents to this study. The sample is filtered from students in Madura Universities who join student organizations with snowball sampling. The hypotheses are tested using the partial least square (PLS) technique. The findings indicate that support from an ethical environment is associated with students' whistleblowing intentions, while organizational commitment is not significantly associated with whistleblowing intentions. Organizational ethical leadership is revealed to strengthen the effect of organizational commitment and to weaken the impact of microsocial ethical environment on internal whistleblowing intentions. The findings of this study lead researchers to conclude that \"safety\" is the driving factor to report fraud, not \"responsibility\" or \"bravery\". The rectorate in higher education institutions in Madura also prompted the implementation of an official whistleblowing system and ethics training so students who join student organizations feel safe and keep sensible of wrongdoing around them.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44515011","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

Penghindaran Pajak: Apakah Perusahaan Yang Bertanggung Jawab Secara Sosial Patuh Terhadap Pajak? 避税:负责社会责任的公司是否遵守纳税规定?

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.22361

Truly Wulandari, Arum Prastiwi, Sari Atmini

{"title":"Penghindaran Pajak: Apakah Perusahaan Yang Bertanggung Jawab Secara Sosial Patuh Terhadap Pajak?","authors":"Truly Wulandari, Arum Prastiwi, Sari Atmini","doi":"10.22219/jrak.v12i3.22361","DOIUrl":"https://doi.org/10.22219/jrak.v12i3.22361","url":null,"abstract":"This study aims to examine and analyze the relationship of corporate social responsibility disclosure to tax avoidance with profitability as a moderating variable. The population in this study are all companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample selection in this research using the purposive sampling method and obtained 515 observations from 103 sample companies with a five-year observation period. The analytical method used in this study is Moderated Regression Analysis (MRA). The results also show that companies with good quality CSR disclosure tend to have low levels of tax avoidance. The results of this study found evidence that companies with good CSR disclosure quality are more tax compliant when they have high profitability. This research is additional empirical evidence to support legitimacy theory as the basis for the relationship between CSR disclosure and tax avoidance. The results illustrate that CSR disclosure must be considered by investors before investing in a company. The quality of CSR disclosure reflects a company's commitment to conducting business in an ethical manner and reduces the possibility of a company to engage in tax avoidance.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43459974","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

Kualitas Pelaporan Keuangan : Peran Keahlian Industri Pada Komite Audit 财务报告质量:审计委员会的行业技能作用

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.22837

A. Amalia

引用次数: 0

Determinan Pencegahan Kecurangan Dalam Alokasi Dana Desa 在村内资金分配方面的预防欺诈

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.22363

Anak Agung Putu Gede Bagus Arie Susandya, M. Putra, I. K. Bagiana, Meita Risma Cahyani, I. G. A. R. Aristanti

{"title":"Determinan Pencegahan Kecurangan Dalam Alokasi Dana Desa","authors":"Anak Agung Putu Gede Bagus Arie Susandya, M. Putra, I. K. Bagiana, Meita Risma Cahyani, I. G. A. R. Aristanti","doi":"10.22219/jrak.v12i3.22363","DOIUrl":"https://doi.org/10.22219/jrak.v12i3.22363","url":null,"abstract":"The purpose of this study is to find empirical evidence regarding the effect of competence, morality, integrity, internal control and organizational culture on the fraud prevention in allocation of village funds. The sample in this study are obtained from 148 respondents from village officials in Denpasar. Multiple regression analysis is used to answer the hypothesis in this study. The results of the study find that competence, morality, internal control and organizational culture has a positive effect on fraud prevention. This finding indicates that village officials have responsibilities and want to apply the good village governance principles, transparent, and accountable. Integrity was not able to minimize the occurrence of fraud. The allocation of village funds has a vulnerability in its allocation in infrastructure development in the village. This study uses organizational culture as novelty because there are few articles that examine the allocation of village funds with organizational culture. For further research is expected to examine the characteristics of village heads that can affect the level of fraud prevention in village funds. The village head as the user of village funds is expected to be transparent and responsible in the allocation of village funds.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43983133","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

Internal Auditor Competency Gap: Perception Of Students, Academics And Practitioners 内部审计师能力差距:学生、学者和从业人员的看法

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.22782

Dyah Setyaningrum, A. Mita, Dini Rosdini

{"title":"Internal Auditor Competency Gap: Perception Of Students, Academics And Practitioners","authors":"Dyah Setyaningrum, A. Mita, Dini Rosdini","doi":"10.22219/jrak.v12i3.22782","DOIUrl":"https://doi.org/10.22219/jrak.v12i3.22782","url":null,"abstract":"The purpose of this study is to investigate internal auditor competency gap by comparing the perceptions between students, academics, and practitioner. Questionnaires were sent to 1009 respondents who meet the criteria using google form. The questionnaire was divided into two parts. The first part, we ask respondents’ perception related with hard skill needed by internal auditor, the second part discussed soft skill required to prepare agile and adaptive internal auditor. This study found two main gaps between three groups of respondents. First, there are competency gap related to technology and emerging risk. Internal auditor must update with agile audit methodologies and data analytics. The universities must enrich the internal audit course with current audit method and data analytic skills. Second, all respondents put emphasis on soft skill more than hard skill, therefore important soft skill for auditor should embedded in curricula. Academics and practitioners agree that hard skill competencies specially related with performance standards as mentioned on international standards is important knowledge that should possessed by internal auditor to performed internal audit role comprehensively.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43802917","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