Jurnal Akuntansi最新文献

DAMPAK TATA KELOLA PERUSAHAAN DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN COVID-19 DI INDONESIA TAHUN 2020-2021 公司治理和审计质量对 2020-2021 年印度尼西亚 COVID-19 信息披露的影响

Jurnal Akuntansi Pub Date : 2023-12-22 DOI: 10.46806/ja.v13i1.1052

Ganapati Rasyid, Nur Cahyonowati

引用次数: 0

The Assessment of State-Owned Bank Soundness Using RGEC Method Before and During Covid-19 Pandemic 在 Covid-19 大流行之前和期间使用 RGEC 方法评估国有银行的稳健性

Jurnal Akuntansi Pub Date : 2023-12-14 DOI: 10.37058/jak.v18i2.7830

Fransdito Ali Ilyas, Christina Tri Setyorini

引用次数: 0

The Role of Technology in Detecting Cyber Risk and Improving Internal Audit: A Systematic Review 技术在检测网络风险和改进内部审计中的作用：系统回顾

Jurnal Akuntansi Pub Date : 2023-12-14 DOI: 10.37058/jak.v18i2.7675

Nadya Annisa Nasruddin, Grace T Pomtoh, Andi Kusumawati

引用次数: 0

Determinasi Nilai Perusahaan pada Perbankan Konvensional di Indonesia 印度尼西亚传统银行业公司价值的决定因素

Jurnal Akuntansi Pub Date : 2023-12-14 DOI: 10.37058/jak.v18i2.8427

Prasetia Lazuardi K, Adi Wiratno

引用次数: 0

Analisis Bibliometrik Dari Sewindu Penelitian Tentang Asset Pricing 对一年来资产定价研究的文献计量分析

Jurnal Akuntansi Pub Date : 2023-12-14 DOI: 10.37058/jak.v18i2.9072

Indi Ramadhani, Pitri Yanti, Maya Sari

{"title":"Analisis Bibliometrik Dari Sewindu Penelitian Tentang Asset Pricing","authors":"Indi Ramadhani, Pitri Yanti, Maya Sari","doi":"10.37058/jak.v18i2.9072","DOIUrl":"https://doi.org/10.37058/jak.v18i2.9072","url":null,"abstract":"This study aims to present the development of asset pricing models from bibliometric analysis and provide direction for future research. The novelty of this research is the database and time span used. The Scopus database was used to search for research articles on asset pricing from 2016-2023. Out of 8,839 articles, 2,860 were selected for the final bibliometric analysis. Citation analysis, keyword analysis, and author-related analysis were conducted. Based on the results of bibliometric analysis, it is known that the United States is the country that conducts the most research on asset pricing. Keyword analysis was also analyzed to evaluate important areas of research. Financial markets, stock markets, costs, investment, price dynamics, risk assessment, commerce, CAPM, stock returns, asset pricing models, return predictability, risk factors, and profitability are the most frequently used keywords. The year 2021 had the highest number of research articles. The most prominent author in asset pricing research is Zaremba who has the highest citations. The implications of this research still require continuous improvement in order to develop more modern forms of asset pricing models and help identify urgent and heavily researched or controversial research areas or topics in the context of asset pricing. Stakeholders such as investment managers and financial professionals can use this bibliometric research to understand current research trends in asset pricing, which can help improve the quality of investment decisions and strategies.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138972903","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 Affecting of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund on Capital Expenditures in Central Java 地区原始收入、一般分配基金、特别分配基金和收入分享基金对中爪哇资本支出的影响

Jurnal Akuntansi Pub Date : 2023-12-14 DOI: 10.37058/jak.v18i2.8336

Sigit Prabowo, I. R. Bawono

引用次数: 0

Dampak Pandemi Covid-19 Terhadap Aktivitas Pengauditan Covid-19 大流行病对审计活动的影响

Jurnal Akuntansi Pub Date : 2023-12-14 DOI: 10.37058/jak.v18i2.8440

Widiya Anastasya Manihuruk, Sansaloni Butar Butar

{"title":"Dampak Pandemi Covid-19 Terhadap Aktivitas Pengauditan","authors":"Widiya Anastasya Manihuruk, Sansaloni Butar Butar","doi":"10.37058/jak.v18i2.8440","DOIUrl":"https://doi.org/10.37058/jak.v18i2.8440","url":null,"abstract":"This study investigates the impact of the COVID-19 pandemic on the auditing activities of Indonesian public companies. During a pandemic auditing activities are predicted to affect the auditor's opinion regarding going concern, audit delay, audit opinion, and the decision to use Big-4 versus non-Big-4 auditors. A sample was selected from tourism and manufacturing companies from 2018-2021 due to the severe impact of COVID-19 on these two sectors. The results of the quantitative analysis show that: 1) Auditors issued more going-concern opinions during the Covid-19 pandemic. 2) Auditors spent more time completing auditing tasks during the Covid-19 pandemic. 3) The number of qualified opinions was relatively similar in the pre-pandemic period and during the Covid-19 pandemic. 4) Clients using Big-4 KAPs decreased during the pandemic. In addition, the content analysis shows: 1) More going concern audit opinions should have been issued during the pandemic than currently available. Some auditors seem to deliberately not mention explicitly the impact of Covid 19 on the continuity of the company. 2) Only a small number of companies disclose the impact of Covid 19 on the company's financial performance.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"31 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139002750","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

Niat dan Perilaku Whistleblowing Auditor Pemerintah 政府审计人员的举报意图和行为

Jurnal Akuntansi Pub Date : 2023-12-14 DOI: 10.37058/jak.v18i2.8141

M. Arif, Zulfikry Sukarno

{"title":"Niat dan Perilaku Whistleblowing Auditor Pemerintah","authors":"M. Arif, Zulfikry Sukarno","doi":"10.37058/jak.v18i2.8141","DOIUrl":"https://doi.org/10.37058/jak.v18i2.8141","url":null,"abstract":"This study aims to examine the Theory of Planned Behavior (TPB) construct in the Whistleblowing behavior of government auditors. Respondents in this study were BPK auditors representing South Sulawesi, totaling 86 respondents. The tool used in data management uses Partial Least Square (PLS). The results showed that Whistleblowing attitudes, subjective norms, and perceived behavioral control had a significant positive effect on Whistleblowing intentions, the same was found in the relationship between perceived behavioral control and Whistleblowing behavior. In addition, significant positive results were found in the relationship between intention and Whistleblowing behavior and the relationship between subjective norms and Whistleblowing attitudes. This research contributes to the BPK as a government financial auditing institution to build a work environment that can encourage their auditors to have intention and behavior as a Whistleblowing. The limitation of this study lies in the scope of the population, only BPK auditors representing South Sulawesi and only conducting tests on the Theory of Planned Behavior (TPB) construct in assessing the intentions and behavior of BPK auditor Whistleblowing. We hope that further research can develop by comparing the Whistleblowing intentions and behavior of government external auditors (BPK) and internal auditors (BPKP and Inspectorate).","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"20 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138972282","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 Kinerja Keuangan Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di Indonesia 印度尼西亚食品和饮料次级行业制造公司财务绩效的决定因素

Jurnal Akuntansi Pub Date : 2023-12-14 DOI: 10.37058/jak.v18i2.8391

Lulu amalia Nusron, Fadhillah Sahnaa, Vidya Vitta Adhivinna

{"title":"Determinan Kinerja Keuangan Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di Indonesia","authors":"Lulu amalia Nusron, Fadhillah Sahnaa, Vidya Vitta Adhivinna","doi":"10.37058/jak.v18i2.8391","DOIUrl":"https://doi.org/10.37058/jak.v18i2.8391","url":null,"abstract":"Several food and beverage sub-sector companies experienced a decline in profits due to the company's inability to maintain financial performance from the impact of the decline in the rupiah exchange rate, declining people's purchasing power, and an increase in operating expenses that were higher than sales growth that could erode company profits. In fact, profit is one of the indicators of measuring the company's financial performance. This study aims to determine the effect to corporate social responsibility, company size, and leverage performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2016-2021. The research method used was purposive sampling and obtained 80 sample of companies. The data analysis technique used in this study is multiple linier regression analysis. The result of the study indicate that corporate social responsibility and company size do not affect the company’s financial performance, while leverage had an affect the company’s financial performance.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"166 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138975418","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 EFFECT OF ISLAMIC GOVERNANCE SCORE AND INVESTMENT ACCOUNT HOLDER ON THE DISCLOSURE OF ISLAMIC SOCIAL REPORTING AT ISLAMIC BANKS IN INDONESIA 伊斯兰教治理得分和投资账户持有人对印度尼西亚伊斯兰银行披露伊斯兰教社会报告的影响

Jurnal Akuntansi Pub Date : 2023-12-12 DOI: 10.46806/ja.v13i1.1031

R. Mais, Munir, Siti Sarah Wulansari

引用次数: 0