Articles
<![CDATA[PERAN CORPORATE GOVERNANCE DALAM MENINGKATKAN VOLUNTARY DISCLOSURE ]]>
<![CDATA[Rini Fatmawati]]>;
<![CDATA[Dessy Widya Astuti]]>;
<![CDATA[Djoko Suhardjanto]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2018.04.9004
<![CDATA[Abstrak: Peran Corporate Governance dalam Meningkatkan Voluntary Disclosure. Tujuan penelitian ini untuk menguji pengaruh sejumlah variabel corporate governance terhadap tingkat voluntary disclosure. Analisis data dilakukan dengan uji regresi linier berganda. Penelitian ini menunjukkan bahwa kepemilikan publik dan komite audit berpengaruh terhadap tingkat voluntary disclosure. Hal ini menunjukkan adanya peningkatan tuntutan voluntary disclosure. Selain itu, penelitian ini juga menemukan bahwa komite audit berperan untuk menjamin kepatuhan pelaporan keuangan, termasuk voluntary disclosure. Meskipun demikian, dewan komisaris dan komisaris independen tidak dapat memengaruhi voluntary disclosure karena lebih menekankan pengawasan pada mandatory disclosure. Abstract: The Role of Corporate Governance in Increasing Voluntary Disclosure. The purpose of this study is to examine the effect of a number of corporate governance variables on the level of voluntary disclosure. Data analysis was done by multiple linear regression test. This study shows that public ownership and audit committee have an effect on voluntary disclosure level. These indicate that there is an increase in voluntary disclosure demands. In addition, the audit committee acts to ensure compliance with financial reporting, including voluntary disclosure. Nevertheless, the board of commissioners and independent commissioners can’t influence voluntary disclosure because it emphasizes supervision on the mandatory disclosure.]]>
<![CDATA[DINAMIKA PENELITIAN SISTEM INFORMASI AKUNTANSI DI INDONESIA ]]>
<![CDATA[Resi Intan Penatari]]>;
<![CDATA[Doddy Setiawan]]>;
<![CDATA[Djoko Suhardjanto]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.1.10
<![CDATA[Abstrak: Dinamika Penelitian Sistem Informasi Akuntansi di Indonesia. Penelitian ini berupaya untuk memetakan kemajuan penelitian sistem informasi yang berada di Indonesia. Metode analisis yang digunakan adalah charting the field dengan 21 jurnal nasional terakreditasi dari tahun 2004 hingga 2018 dan menghasilkan 60 artikel sebagai sampel. Penelitian ini menemukan bahwa sejumlah variabel yang digunakan peneliti sistem informasi akuntansi beragam, baik kuantitatif maupun kualitatif. Hal ini berarti bahwa peningkatan sistem informasi akuntansi di Indonesia tidak bisa ditelaah hanya sebagai sebuah pengembangan hardware & software. Sebaliknya, terjadi penciptaan harmoni pada peneliti untuk mengembangkan dan menggunakan sistem yang semakin kompleks. Abstract: The Dynamics of Accounting Information System Research in Indonesia. This research seeks to map the progress of information systems research in Indonesia. The analytical method used is charting the field with 21 accredited national journals from 2004 - 2018 and produced 60 articles as samples. This research finds that several variables used by accounting information systems researchers varied, both quantitative and qualitative. It means that the improvement of accounting information systems in Indonesia cannot be explored only as hardware & software development. Instead, harmony occurs in researchers to develop and use increasingly complex systems.]]>
<![CDATA[Regional Financial Performance, Audit Function, and Corruption Levels in Indonesia ]]>
<![CDATA[Djoko Suhardjanto]]>;
<![CDATA[Djuminah Djuminah]]>;
<![CDATA[Sri Wahyu Agustiningsih]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v20i1.474
<![CDATA[This study aims to examine the effect of financial performance on the level of corruption of the provincial government in Indonesia is moderated by audit findings. This research is motivated by Indonesia's efforts to fight corruption as an extraordinary crime. The development of corrupt practices has also increased since the implementation of the decentralization program. The phenomenon of increasing the level of regional corruption since the implementation of regional autonomy is the reason that observing the level of regional corruption is still necessary. This research was conducted in all 34 provincial governments in Indonesia, with an observation period of 2011-2015. The sample of this study was 156 sample data, obtained from financial data of 34 provinces for 5 years, and outlier data were 14 sample data. Analysis of the data in this study uses moderated regression analysis (MRA). The research concept was developed to predict the level of audit findings in moderating the effect of financial performance on the level of corruption in Indonesia. Test results in this study indicate that the audit findings moderate the effect of the ratio of operating expenses and the ratio of capital expenditure to the level of corruption. While other results indicate that the audit findings do not moderate the effect of the level of independence of a region on the level of corruption.Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan terhadap tingkat korupsi pemerintah daerah provinsi di Indonesia dimoderasi dengan temuan audit. Penelitian ini dilatarbelakangi oleh upaya Indonesia untuk memerangi korupsi sebagai kejahatan luar biasa. Perkembangan praktik korupsi semakin meningkat juga sejak diterapkannya program desentralisasi. Fenomena peningkatan tingkat korupsi daerah sejak diimplementasikannya otonomi daerah ini menjadi alasan bahwa pengamatan terhadap tingkat korupsi daerah masih merupakan hal perlu untuk dilakukan. Penelitian ini dilakukan di seluruh 34 pemerintah daerah provinsi di Indonesia, dengan periode pengamatan tahun 2011-2015. Sampel penelitian ini sebesar 156 data sampel, yang diperoleh dari data keuangan 34 propinsi selama 5 tahun, dan data outlier sebanyak 14 data sampel. Analisis data penelitian ini menggunakan moderated regression analysis (MRA). Konsep penelitian dikembangkan untuk memrediksi tingkat temuan audit dalam memoderasi pengaruh kinerja keuangan terhadap tingkat korupsi di Indonesia. Hasil pengujian dalam penelitian ini menunjukan bahwa temuan audit memoderasi pengaruh rasio pengeluaran operasional dan rasio belanja modal terhadap tingkat korupsi. Sementara hasil lainnya menunjukkan bahwa temuan audit tidak memoderasi pengaruh tingkat independensi suatu daerah terhadap tingkat korupsi.]]>
<![CDATA[Regional financial characteristics and public transparency towards frequency of fraud in the local government ]]>
<![CDATA[Yeni Priatnasari]]>;
<![CDATA[Djoko Suhardjanto]]>
<![CDATA[ The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v10i2.2089
<![CDATA[It has been noted that Corruption in Indonesia today has become a crucial problem that cannot be underestimated. Some news about the occurrence of corruption in the local government is quite concerned. This study aims to look at the influence of both financial characteristics and regional public transparency towards fraud frequency in local governments at the provincial level. This research was carried out by quantitative descriptive method by looking at local government financial report data and reports from ACCH (Anti Corruption Clearing House). This study used secondary data, namely in the form of Indonesia Provincial Government’s financial statements and the results of the ACCH report in 2017. The results of this study are expected to provide advice and input in regional financial governance in all the province to be able to reduce frequency fraud in local governments]]>
<![CDATA[POLITICAL CONNECTION DAN PENGUNGKAPAN AIR DI INDONESIA ]]>
<![CDATA[Bambang Wicaksono]]>;
<![CDATA[Djoko Suhardjanto]]>;
<![CDATA[Setyaningtyas Honggowati]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 10, No 1 (2021) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v10i1.2193
<![CDATA[Penelitian ini bertujuan menguji pengaruh political connection terhadap pengungkapan air perusahaan Badan Usaha Milik Negara (BUMN) dan Non-BUMN di Indonesia. Metode yang digunakan yaitu analisis regresi berganda, sampel 198 data annual report di perusahaan sektor Miscellaneous Industry, Basic Industry, Customer Goods Industry, Agriculture dan Mining yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 dengan teknik purposive sampling. Penelitian ini membuktikan bahwa political connection berpengaruh positif terhadap pengungkapan air perusahaan BUMN sedangkan Non-BUMN tidak berpengaruh. Dewan komisaris lebih banyak terlibat political connection dibandingkan direksi. Hasil penelitian ini dapat memberikan acuan bagi pemerintah dalam penyusunan kebijakan pengungkapan air oleh perusahaan publik di Indonesia. Hal ini terkait dengan rencana penerapan sustainability reporting yang menjadi wajib pada tahun 2020.]]>
<![CDATA[Institutional Ownership, Blockholder Ownership, and the Board’s Tenure to Disclosure of Corporate Governance ]]>
<![CDATA[Totok Dewayanto]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Djoko Suhardjanto]]>
<![CDATA[ Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Vol 15, No 1 (2020): March ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Ponorogo ]]>
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DOI: 10.24269/ekuilibrium.v15i1.2272
<![CDATA[This research was conducted to determine the effect of institutional ownership, blockholder ownership and the Board’s tenure on disclosure of corporate governance in Indonesia. The population is all publicly listed companies listed on the Indonesia Stock Exchange and samples were taken using purposive sampling techniques to produce a total of 152 companies in the period 2016-2017. Using the multiple linear regression test, the results show that institutional ownership and blockholder ownership have a positive effect on corporate governance disclosure, while there is no effect of the Board’s tenure on corporate governance.]]>
<![CDATA[COVID-19 Budget Refocusing: Evidence from Indonesia ]]>
<![CDATA[Wulan Rachmadani]]>;
<![CDATA[Djoko Suhardjanto]]>;
<![CDATA[Doddy Setiawan]]>;
<![CDATA[Samsul Rosadi]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol 3 No 3 (2022): July 2022 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v3i3.494
<![CDATA[This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows that the rate of patient recovery and economic impact influence the re-focusing regional Government in Indonesia. The implications of COVID-19 push the Indonesia government to re-focus re-budgeting. This study contributes to re-budgeting literature or regional government re-focusing in handling the COVID-19 impact in Indonesia]]>
<![CDATA[MANAGEMENT ACCOUNTABILITY OF PKU MUHAMMADIYAH SUKOHARJO HOSPITAL ]]>
<![CDATA[Rahmawati Setyo Wigati]]>;
<![CDATA[Djoko Suhardjanto]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v22i2.14069
<![CDATA[The purpose of this study is to explain the accountability of PKU Muhammadiyah Sukoharjo hospital management. The method used is a qualitative method with a phenomenological perspective. Data collection techniques using interviews, observation and documentation. The results of this study indicate that there are five aspects in the management of hospital accountability, namely the first legal and honesty aspects, the second program aspects, the third process aspects, the fourth policy aspects, and the fifth is the financial aspect. The results of the study reveal that there is no transparency / accountability to the community related to the financial statements of PKU Muhammadiyah Sukoharjo Hospital. Hospital financial reports. PKU Muhammadiyah was not published due to the existence of a hospital financial reporting policy mechanism. However, in terms of the program PKU Hospital has improved with many trainings and workshops provided with the aim of providing quality and competent resources.]]>
<![CDATA[Cyber Risk Management Disclosure of State-Owned Enterprises ]]>
<![CDATA[Yeni Priatna Sari]]>;
<![CDATA[Djoko Suhardjanto]]>;
<![CDATA[Agung Nur Probohudono]]>;
<![CDATA[Setianingtyas Honggowati]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 15, No 2 (2023): 2023 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v15i2.44817
<![CDATA[Purpose:The purpose of this research is to compile a cyber risk management disclosure index of State-Owned Enterprises (SOEs). This index is used to provide an overview of the disclosures that are expected by the stakeholders which are disclosed in the annual report of SOEs. Disclosure of cyber risk management is important for a business entity to show that the entity has readiness in facing digital technology which is one of the keys to the company's success.Method:The research method used is mixed method. The type of data is primary data sourced from Forum Group Discussion (FGD) inviting SOE Directors, audit committees, investors, risk management practitioners, and academics on how important the cyber risk management disclosure items formulated earlier are. Thirty corporate and SOE practitioners have been interviewed and internal auditor practitioners in SOEs have been sources of validity. The steps in compiling the index are first collecting cyber risk management disclosure items from the previous research and looking at ISO 31000 provisions regarding risk management.Findings: The result of this study is the composition of the cyber risk management disclosure index as many as 18 (eighteen) items with weighting on each disclosure item.Novelty:The novelty of this study is the formulation of a cyber risk management measurement index which is very important in relation to risk management in a company. This research is important to be carried out as a formulation of indicators for cyber risk management management carried out by the company. Researchers anticipate that this cyber risk management disclosure index will help the government create disclosure items for cyber risk management and serve as a norm for disclosing SOE cyber risk management in its annual report. ]]>
<![CDATA[Independent Board Terhadap Pengungkapan Akuntansi Manajemen Strategis: Peran Proprietary Cost & Cost Of Capital Sebagai Variabel Moderasi ]]>
<![CDATA[Setianingtyas Honggowati]]>;
<![CDATA[Djoko Suhardjanto]]>;
<![CDATA[Agung Nur Probohudono]]>;
<![CDATA[Andi Asri Hapsari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 10 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2023.v33.i10.p19
<![CDATA[Information asymmetry, agency problems and disclosure are important aspects of modern capital markets. This research aims to measure the extent of Strategic Management Accounting (AMS) disclosure and examine the influence of the independent board on the level of AMS disclosure. This research uses proprietary cost and cost of capital as moderating variables. This research uses data from 545 manufacturing companies listed on the Indonesia Stock Exchange from 2016 - 2020. This research uses multiple linear regression with panel data to test the influence of independent boards on the level of AMS disclosure. In addition, this research uses Moderated Regression Analysis to test the role of proprietary costs and cost of capital as moderating variables. The research results show that independent boards have a positive effect on AMS disclosure when there is a trade-off between the benefits and costs of AMS reporting for shareholders. Keywords: Independent Boards; SMA Disclosure; Proprietary Cost; Cost of Capital]]>
