Jurnal Akuntansi
Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik - topik akuntansi meliputi akuntansi keuangan, pengauditan, akuntansi biaya, akuntansi manajemen, sistem informasi akuntansi, akuntansi keperilakuan, pasar modal, bisnis dan perpajakan.
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<![CDATA[PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD ]]>
<![CDATA[Puspitadewi, Esterine]]>;
<![CDATA[Sormin, Partogian]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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<![CDATA[This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset accruals (TATA), and capability variables by proxy changes of director (PESI). The data of the research from annual reports of manufacturing company listed on the Stock Exchange during the period 2014 â 2016. This study uses purposive sampling to select a representative sampling and the collected data analysis using multiple linear regression analysis. The results showed that the variable rationalization as measured by total asset accruals significant to financial statement fraud. While, the variable of opportunity, pressure, and capability have no effect on financial statement fraud.]]>
<![CDATA[PENGARUH DIVERSIFIKASI DAN INSIDER OWNERSHIP TERHADAP CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN ]]>
<![CDATA[Sastrodiharjo, Istianingsih]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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<![CDATA[The objective of this study is to examine the effect of diversification and insider ownership on firm value. The sample used in this study is 95 firms annual reporting from companies listed in Jakarta Stock Exchange in 2015. Structural Equation Approach used in this study to examine the effect of diversification and the other variable together on the firm value and the corporate governance.The results of this study show that diversification significantly affects the insider ownership. Furthermore, business diversification negatively significant affects the firm value. On the other hand, I find no evidence of the effect of diversification on the corporate governance index. The result of this study is different from the previous study in another country. The different result may be caused by the different international corporate governance practice.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MELAKUKAN INITIAL PUBLIC OFFERING (IPO) ]]>
<![CDATA[Sabda Risky Juliana]]>;
<![CDATA[Sumani Sumani]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/10.25170/jara.v13i2.476
<![CDATA[This study aims to determine the differences in corporate financial performance before and after Initial Public Offering (IPO). Variables in this study using Current Ratio (CR), Total Assets Turn Over (TATO), Debt to Equity Ratio (DER), Return On Equity (ROE). The sample used in this study is a company that IPO in 2013-2014 as many as 37 companies with purposive sampling method. Hypothesis testing method using paired sample t-test (paired sample t-test).Based on the results of descriptive analysis shows the increase of CR means after IPO, while in TATO, DER, ROE decreased. Based on the results of paired sample T-test shows there are significant differences in CR, TATO, ROE after IPO, while DER no significant difference after IPO.]]>
<![CDATA[PENGARUH INDEPENDENSI, KOMPETENSI DAN PROFESIONALISME AUDITOR INTERNAL TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN (Studi Kasus Pada Bank Panin, Bank CIMB Niaga, dan Bank Nationalnobu ]]>
<![CDATA[Jessica Puji Astuti]]>;
<![CDATA[Partogian Sormin]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/10.25170/jara.v13i2.477
<![CDATA[This study to examine the effect of independency, competency, and professionalism of internal auditor towards the ability to detects fraud. This study used purposive sampling method, and the sampling of this research are 98 internal auditor from Panin Bank, CIMB Niaga Bank, and Nationalnobu Bank.. The data were collected through questionnaire or survey methods. The analysis technique is multiple regression. The results show that partially independency, and professionalism of internal auditor has no significant effect towards the ability to detects fraud. While the competency has partial positive significant effect towards the ability to detects fraud. Simultaneously, independency, competency, and professionalism have significant effect toward the ability to detects fraud.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT SERTA DAMPAKNYA TERHADAP EARNINGS QUALITY ]]>
<![CDATA[Arbaleta Griselda]]>;
<![CDATA[Julianti Sjarief]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/10.25170/jara.v13i2.479
<![CDATA[This research is conducted to analyze the effect of company size and corporate governance (proportion of independent commissioner and size of board of directors) on earnings management and its impact on earnings quality. This test consists of two research models. The first research model analyzes the effect of company size, proportion of independent commissioner, and size of board of directors on earnings management, while the second research model analyzes the effect of earnings management on earnings quality. The object of this research are manufacturing companies that are listed on Indonesia Stock Exchange (IDX) in 2015-2017. The number of samples used for the first research model is 194 sample data and the second research model is 181 sample data. This study was conducted by using multiple linear regression analysis on the first research model and simple regression analysis on the second research model. The result of the first research model analysis shows that company size has an effect on earnings management, while the proportion of independent commissioners and the size of the board of directors have no effect on earnings management variable. And then, the result of the second research model analysis shows that earnings management has an effect on earnings quality.]]>
<![CDATA[Effect of Fundamental Factors, Investment Opportunity Set and Company Growth on Stock Prices at Mediation By Decision on Plantation Sector Investment on the Indonesia Stock Exchange ]]>
<![CDATA[Adi Hasan Ragil Saputra]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/10.25170/jara.v13i2.480
<![CDATA[The share price of the plantation sector during the period of 2013 - 2017 is one of the sectors that have growth negative (Financial Market Update, 2017). This study uses a sample of plantation sector companies listed on the Indonesia Stock Exchange during 2013-2017 with a sampling technique that is purposive sampling and analyzed with structural equation modelling (SEM) . The results of the study show that the fundamentals of stock prices both directly and indirectly are significant. IOS to share prices, both directly and indirectly, are significant. While the company's growth in stock prices both directly and indirectly are not significant. This is because the growth of plantation sector companies is more dominantly influenced by external factors outside of management and company conditions. Investment decisions have a significant effect on stock prices. Investment decisions have a significant effect intervening the effect of fundamental variables on stock prices. Investment decisions also significantly influence intervening the effect of IOS variables on stock prices. While investment decisions have no significant effect in intervening the company's growth in stock prices.]]>
<![CDATA[PERAN AUDIT INTERNAL DAN SISTEM PENGENDALIAN INTERNAL ATAS PENGAJUAN KREDIT TANPA AGUNAN PADA PERUSAHAAN PERBANKKAN DI INDONESIA ]]>
<![CDATA[Sugiyanto Sugiyanto]]>;
<![CDATA[Indra Iman Sumantri]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/10.25170/jara.v13i2.481
<![CDATA[The purpose of this research is to find out how big the role of internal audit and internal control systems is over the filing of Indonesian Bank Loans (KTA). In this study using the Descriptive Associative Method with qualitative and quantitative data approach methods. The sample in this study were employees of internal audit and Unsecured Loans, totaling 100 respondents, for the questionnaire using the saturated sampling technique method. To find out how big the role of internal audit and internal control systems is for applying for the Indonesian banking loan KTA by testing statistics with multiple linear regression formulas analyzed with the SPSS 24.0 for windows application program. The calculation shows that the role of internal audit makes a significant contribution, while the internal control system has no influence on the application of the KTA. The role of the internal auditor gives a very strong contribution, meaning that if the audit is carried out properly, the level of fraud will be prevented earlier. Likewise with the internal control system which has a positive correlation, but in testing the hypothesis that the internal control system is not significant with the filing of the KTA, a good control system has no significant effect in detecting potential fraud in the credit application process. Keywords: Role of Internal Audit, Internal Control System and Submission of Unsecured Loans (KTA).]]>
<![CDATA[PERAN MEDIASI PENGUNGKAPAN LINGKUNGAN PADA PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Fransiskus Eduardus DAROMES]]>
<![CDATA[ Jurnal Akuntansi Vol 14 No 1 (2020): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v14i1.1263
<![CDATA[The purpose of this study is to examine the effect of environmental performance on firm value both directly and through environmental disclosure. Population used is the whole company listed in Indonesia Stock Exchange period 2014-2018. Number of samples are 10 firms each year, were selected by purposive sampling method and using secondary data, i.e. the annual report, PROPER and sustainability report. The analytical methods used are path analysis and hypotesis mediation analysed by using sobel test. Statistical test shows that environmental performance has positive and significant effect on environmental disclosure. Environmental performance and environmental disclosure have positive and significant effect on firm value. This research also shows environmental disclosure mediates the effect of environmental performance on firm value]]>
<![CDATA[Reaksi Pasar Modal dalam Pilpres 2019 ]]>
<![CDATA[Titi Rahayu]]>
<![CDATA[ Jurnal Akuntansi Vol 14 No 1 (2020): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v14i1.882
<![CDATA[This study aims to provide empirical evidence on the events of the KPU's official announcement whether it has an impact on the reaction of the capital market in Indonesia. The population in this study are companies listed in the IDX80 index. With the purposive sampling method the author obtained a sample of 42 companies, with the criteria not to do corporate action during the observation period. The results show that the market did not react to the KPU's official announcement. For further research, it is expected that it can use different abnormal return calculation methods and use different objects.]]>
<![CDATA[RELATIONSHIP OF OWNERSHIP STRUCTURE AND ACCOUNTING CONSERVATISM IN THE MANUFACTURING INDUSTRIAL SECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2011 - 2013 ]]>
<![CDATA[Yan Christianto Setiawan]]>
<![CDATA[ Jurnal Akuntansi Vol 14 No 1 (2020): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v14i1.936
<![CDATA[In 2002, McKinsey & Co. conducted a survey whose results stating that investors tend to avoid companies with a bad predicate in corporate governance. Financial statements is one of the important instruments in achieving good corporate governance. The quality of the financial statements can be viewed through the characteristics adopted by the financial statements. One of these characteristics is accounting conservatism. Conservatism as a facility that can improve the efficiency of the contract between the principal agent, certainly strongly influenced by whom and how many the owner (principal) of the company. This study aims to examine the relationship of ownership structure and accounting conservatism. In this study, the population used is the entire business entity engaged in the manufacturing sector and listed on the Indonesia Stock Exchange (BEI) in the period 2011 - 2013. The sampling technique in this study using purposive / judgment. This test uses regression techniques fixed effect panel data structure. The results of this study show that (1) there is a positive relationship between the largest shareholder or controlling shareholder and accounting conservatism (2) there is a positive relationship between the family as the largest shareholder as well as the controlling shareholder and accounting conservatism (3) there was no correlation between non-family as the largest shareholder and accounting conservatism, but there is a negative relationship when nonfamily become the controlling shareholder and accounting conservatism (4) the presence of unrelated blockholder significantly to reduce the preferences of the largest shareholder and accounting conservatism on the whole sample or sub-sample of nonfamily , but there is a negative correlation in the sub samples when the family became the largest shareholder. Keywords : conservatism, corporate governance, ownership structure.]]>
