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Fraudulent Financial Reporting Indications In Banking Before And During The COVID-19 Pandemic 2019冠状病毒病大流行之前和期间银行业的财务报告欺诈迹象
Jurnal Akuntansi Pub Date : 2023-09-08 DOI: 10.24912/ja.v27i3.1701
None Falsa Dzaky Arifian, None Indira Januarti
{"title":"Fraudulent Financial Reporting Indications In Banking Before And During The COVID-19 Pandemic","authors":"None Falsa Dzaky Arifian, None Indira Januarti","doi":"10.24912/ja.v27i3.1701","DOIUrl":"https://doi.org/10.24912/ja.v27i3.1701","url":null,"abstract":"This study analyses indications of banking fraudulent financial reporting (FFR) before and during COVID-19. FFR indications are seen using the fraud pentagon theory through pressure (liquidity), opportunity (effective monitoring), rationalization (external auditor quality), competence (managerial ability), and arrogance (prominence of the CEO's photograph). This research was conducted on banks in the IDX from 2018 to 2021. The sample was selected using a purposive sampling method, consisting of 76 observations before COVID-19 (2018 to 2019) and 81 observations during COVID-19 (2020 to 2021). The analysis tool uses OLS regression. The results showed that rationalization negatively affects FFR indications before and during COVID-19, while competence had a positive effect only before COVID-19. The pressure, opportunity, and arrogance couldn’t indicate FFR before and during COVID-19. This research has implications for good auditor quality and managerial ability that can assist banks and regulators in building anti-fraud programs for preventing, detecting, and investigating FFR.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"2018 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136363184","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
Debt Covenant, Political Cost, Political Connection, And Bank Connections Towards Company Value 债务契约、政治成本、政治关系和银行关系对公司价值的影响
Jurnal Akuntansi Pub Date : 2023-09-08 DOI: 10.24912/ja.v27i3.1510
None Yuliana, None Agus Munandar
{"title":"Debt Covenant, Political Cost, Political Connection, And Bank Connections Towards Company Value","authors":"None Yuliana, None Agus Munandar","doi":"10.24912/ja.v27i3.1510","DOIUrl":"https://doi.org/10.24912/ja.v27i3.1510","url":null,"abstract":"The goal of this study is to look at how debt covenant, political cost, political connection, and bank connections affect company value. The research used secondary data with completed financial reports from 24 public companies or 120 data in the banking sector that met purposive sampling criteria over five years (2017 to 2021). The research found that debt covenant and bank holder connection (the second form of bank connection) have a negative effect on company value. Meanwhile, political cost, political association and shareholder connection (the third form of bank connection) positively impact company value. At the same time, executive connection (the first bank connection) did not affect company value. At the same time, it was discovered that debt covenant, political cost, political connections, and three types of bank connections all impacted company value.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136363189","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
Budgeting And Emotional Exhaustion In Covid-19 Pandemic: Survey From Indonesia 2019冠状病毒病大流行中的预算和情绪疲惫:来自印度尼西亚的调查
Jurnal Akuntansi Pub Date : 2023-09-08 DOI: 10.24912/ja.v27i3.1492
None Mardiana Mardiana, None SeTin SeTin
{"title":"Budgeting And Emotional Exhaustion In Covid-19 Pandemic: Survey From Indonesia","authors":"None Mardiana Mardiana, None SeTin SeTin","doi":"10.24912/ja.v27i3.1492","DOIUrl":"https://doi.org/10.24912/ja.v27i3.1492","url":null,"abstract":"Management control practices will change in response to the global crisis. This study aims to investigate the behavioural impacts of adjustments in budget control brought on by the worldwide crisis, particularly during the transition to the COVID-19 pandemic. This quantitative study employs a questionnaire survey approach with a sample of 96 managers from West Java manufacturing enterprises. The results of the study show that the negative impact of the Covid-19 pandemic transition period is positively related to budget tightening, tightening budget control is positively associated with role conflict, enabling budget design can reduce the impact of budgetary tightness on role conflict, and role conflict is positively related to emotional exhaustion of budget holders. This study contributes to the body of knowledge on management control, particularly the budget, which sheds further light on how budgeting procedures change in times of crisis and what happens to employees as a result of those changes.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136363186","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
Factors Affecting Cloud Accounting Adoption In SMEs 影响中小企业采用云会计的因素
Jurnal Akuntansi Pub Date : 2023-09-08 DOI: 10.24912/ja.v27i3.1520
None Amir Hamzah, None Dadang Suhendar, None Agus Zainul Arifin
{"title":"Factors Affecting Cloud Accounting Adoption In SMEs","authors":"None Amir Hamzah, None Dadang Suhendar, None Agus Zainul Arifin","doi":"10.24912/ja.v27i3.1520","DOIUrl":"https://doi.org/10.24912/ja.v27i3.1520","url":null,"abstract":"This study aims to analyze the factors influencing the adoption of Cloud Accounting for SMEs. The sample size in this research is 276 respondents. The research method used is quantitative, where hypotheses are tested, and data is analyzedanalyzed using Smart PLS 3.00. The results of the study indicate that Complexity, Security, Top Management Support, Adequate Resources, Competitive Pressure, Pressure from Trading Partners, Coercive Pressure, Government Support, and Provider Support significantly influence the adoption of cloud accounting. On the other hand, Compatibility, Relative Advantage, and IT Competence do not significantly affect the adoption of cloud accounting.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136363187","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
Firm Value Factors: The Effect Of Intellectual Capital, Managerial Ownership, And Profitability 企业价值因素:智力资本、管理层所有权和盈利能力的影响
Jurnal Akuntansi Pub Date : 2023-09-08 DOI: 10.24912/ja.v27i3.1487
None Leny Suzan, None Nurul Izza Ramadhani
{"title":"Firm Value Factors: The Effect Of Intellectual Capital, Managerial Ownership, And Profitability","authors":"None Leny Suzan, None Nurul Izza Ramadhani","doi":"10.24912/ja.v27i3.1487","DOIUrl":"https://doi.org/10.24912/ja.v27i3.1487","url":null,"abstract":"Firm value is the main component of the company in making decisions related to its financial performance. This study examines the simultaneous and partial effects of intellectual capital, managerial ownership, and profitability on firm value. The sample of this investigation is the non-cyclical consumer companies sector listed on the Indonesia Stock Exchange (IDX) in the 2018 to 2021 periods. The sampling technique used was purposive sampling, so there were 76 samples from 23 companies in the consumer non-cyclical sector. The analytical method used is panel data regression, which is analyzed using Eviews 12. The results showed that intellectual capital, managerial ownership, and profitability simultaneously and partially influence firm value. This indicates that the company needs good management guided by the factors that affect its value. Therefore, this study has implications for maximizing companies' financial performance in the consumer non-cyclical sector.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136363188","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
PENGARUH TAX AMNESTY, RELIGIUSITAS, DAN NORMA SUBJEKTIF TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA JAKARTA KOJA TAX大赦组织、宗教信仰和个人纳税人在雅加达科亚KPP小学(KPP)的影响
Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.46806/ja.v12i2.1029
Adis Naurah Khansa, Masripah Masripah
{"title":"PENGARUH TAX AMNESTY, RELIGIUSITAS, DAN NORMA SUBJEKTIF TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA JAKARTA KOJA","authors":"Adis Naurah Khansa, Masripah Masripah","doi":"10.46806/ja.v12i2.1029","DOIUrl":"https://doi.org/10.46806/ja.v12i2.1029","url":null,"abstract":"This study aims to determine whether there is influence from the implementation of tax amnesty, religiousity, and subjective norm on individual taxpayer compliance at KPP Pratama Jakarta Koja. This study uses a quantitative method with the sample being individual taxpayers who are registered and active at KPP Pratama Jakarta Setiabudi Dua. The sampling technique used probability sampling with a total sample of 120 respondents. The data is processed and tested using the SEM-PLS method with the SmartPLS 3.0 application. The results of this study indicate that tax amnesty, religiousity, and subjective norm positive effect on individual taxpayer compliance at KPP Pratama Jakarta Koja.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135992251","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
PENGARUH PERSEPSI KEBERMANFAATAN DAN PERSEPSI KEMUDAHAN TERHADAP PENGGUNAAN E-FILING DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI PADA WAJIB PAJAK GURU DAN KARYAWAN TK-SD-SMP-SMK STRADA BUDI LUHUR 福利感知和便利感知对税收社会化的E-FILING使用作为温和变量的影响，在纳税人教师和雇员tkk - sd - smpk - smk STRADA BUDI
Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.46806/ja.v12i2.1017
Skolastika Alva Adventia Indaryanti, Amelia Sandra
{"title":"PENGARUH PERSEPSI KEBERMANFAATAN DAN PERSEPSI KEMUDAHAN TERHADAP PENGGUNAAN E-FILING DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI PADA WAJIB PAJAK GURU DAN KARYAWAN TK-SD-SMP-SMK STRADA BUDI LUHUR","authors":"Skolastika Alva Adventia Indaryanti, Amelia Sandra","doi":"10.46806/ja.v12i2.1017","DOIUrl":"https://doi.org/10.46806/ja.v12i2.1017","url":null,"abstract":"The study was done to see if external and internal factors influenced the use of e-lizards in reporting as well.The Technology Acceptance Model (TAM) was a theory developed by Fred Davis in 1989 examined how the relationship between human perception as an internal factor and the use of information systems in everyday activities. Attribution Theory to explain between external factors and the use of e-components in reporting. Both theories are used n this research. The study carried out with private tax payers of Preschool-Elementary-Junior High-Vocational High School employees in Strada Budi Luhur. In this study the entire population will be used as a sample, due to a small population. The data analysis techniques used were validity and reliability tests, descriptive statistic tests, and classic assumption tests. Hypothetical verification using regression analysis tests, tests f, t, and coefficiencies. Based on research, it should be concluded that perceived usefulness have proven to have a positive effect on the use of e-Filing and tax socialization have strengthened the positive impact of perceived ease of use on e-Filing usage. On the other hand, perceived ease of use proved to have no positive effect on the use of e-Filing and tax socialization did not prove to strengthen the positive effects of a perceied usefulness on the use of e-taxation.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035581","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
ANALISIS PERBANDINGAN KINERJA KEUANGAN PT BANK RAKYAT INDONESIA (PERSERO) TBK. SEBELUM DAN SELAMA PANDEMI COVID-19 分析比较印尼人民银行(PERSERO)的财务业绩。在COVID-19大流行之前和期间
Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.46806/ja.v12i2.1010
Dwi Haryono Wiratno, Rahmawati Hanny Yustrianthe
{"title":"ANALISIS PERBANDINGAN KINERJA KEUANGAN PT BANK RAKYAT INDONESIA (PERSERO) TBK. SEBELUM DAN SELAMA PANDEMI COVID-19","authors":"Dwi Haryono Wiratno, Rahmawati Hanny Yustrianthe","doi":"10.46806/ja.v12i2.1010","DOIUrl":"https://doi.org/10.46806/ja.v12i2.1010","url":null,"abstract":"The study aims to determine the differences in the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk. before the covid-19 pandemic and during the covid-19 pandemic as measured using NPL, BOPO, ROA, ROE, and LDR ratios. The sample used in this study is the financial statements of PT Bank Rakyat Indonesia (Persero) Tbk. for the fisrt quarter of 2017 to the fourth quarter of 2022 with a population of 24. This study uses secondary data in the form of financial statements obtained from the website www.bri.co.id and www.idx.co.id. The method used is descriptive comparative using SPSS statistical software. The result of the study using paired sample t-test show that there is a difference in average financial performance before the covid-19 pandemic with average financial performance during the covid-19 pandemic.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135946759","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
STRUKTUR KEPEMILIKAN DAN AGRESIVITAS PAJAK 所有权结构和税收侵略性
Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.46806/ja.v12i2.1023
Marcelino Chandra Rusli, Mulyani Mulyani
{"title":"STRUKTUR KEPEMILIKAN DAN AGRESIVITAS PAJAK","authors":"Marcelino Chandra Rusli, Mulyani Mulyani","doi":"10.46806/ja.v12i2.1023","DOIUrl":"https://doi.org/10.46806/ja.v12i2.1023","url":null,"abstract":"Tax is a State taxpayer contribution that must be paid by an individual or entity that has a firm nature. Many taxpayers, especially large corporations, are trying to minimize their tax burden. One phenomenon that often occurs is companies that carry out tax avoidance and income distribution in order to pay a small tax burden in order to obtain high profits. This study aims to determine the effect of family ownership, foreign ownership, concentrated ownership, managerial ownership, and institutional ownership on tax aggressiveness in companies. Tax aggressiveness is tax planning either by way of avoidance or by tax evasion. Factors that make the ownership structure perform tax aggressiveness is dominant ownership in a company that can control the company's management for personal gain. In this study, tax aggressiveness is proxied by using the effectiveness tax rate (ETR). The sample selection in this study used a purposive sampling method. The results of this study are (1) family ownership has no evidence of tax aggressive, (2) foreign ownership is proven to influence tax aggressiveness, (3) concentrated ownership has no evidence of tax aggressive, (4) managerial ownership has no evidence of tax aggressive, (5) institutional ownershipis has no evidence of tax aggressiveness.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135991141","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
FRAUD DAN MONITORING DALAM PERSPEKTIF TEORI KEAGENAN 从代理理论的角度看欺诈和监督
Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.46806/ja.v12i2.1016
Princessa Chenkiani, Arihadi Prasetyo
{"title":"FRAUD DAN MONITORING DALAM PERSPEKTIF TEORI KEAGENAN","authors":"Princessa Chenkiani, Arihadi Prasetyo","doi":"10.46806/ja.v12i2.1016","DOIUrl":"https://doi.org/10.46806/ja.v12i2.1016","url":null,"abstract":"Financial fraud committed by agents at the company can have an impact on the destruction of the company which is detrimental to the owner, to control fraud in the context of the agency theory approach can be carried out with various mechanisms that can be applied to companies, to avoid intentional or unintentional mistakes. To avoid intentional errors in financial reports or fraud, in this study researchers tried to see the effect of various mechanisms implemented such as the Audit Committee, Institutional Ownership, Managerial Ownership, and Internal Control against fraud. The data analysis technique used is the quantitative method, which includes coefficient similarity tests, descriptive statistics, and logistic regression tests. The number of property and real estate companies as a sample is 38 companies with a research period of 2017-2021. The results of this study indicate that the variables Audit Committee, Institutional Ownership, Managerial Ownership, and Internal Control are not significant in reducing the tendency for fraud to occur.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135992252","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
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