JIA (Jurnal Ilmiah Akuntansi)
Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field of study of Accounting, both in the approach of quantitative research and qualitative research approach. JIA is committed to assisting the dissemination and development of accounting.
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<![CDATA[Internal Locus of Control dan Efek Computer Anxiety pada Kinerja Karyawan Keuangan ]]>
<![CDATA[Ni Made Rai Juniariani]]>;
<![CDATA[Komang Adi Kurniawan Saputra]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v5i1.22668
<![CDATA[This study aims to analyze the influence of computer anxiety on financial employee performance and to analyze whether the internal locus of control moderate the influence of computer anxiety on financial employee performance. This research is expected to be able to give consideration to Lembaga Perkreditan Desa (LPD) to routinely provide training in both computer training and personality training to their employees so that their employees are capable of operating financial computer programs that are used and have good personalities and are able to provide maximum services to the public. The data used are primary data in the form of answers to questionnaires distributed to LPD employees in the Kota Denpasar. The analysis technique used to answer the research hypothesis is Moderated Regression Analysis (MRA). Hypothesis testing results show that computer anxiety has a negative effect on financial employee performance, and internal locus of control weakens the influence of computer anxiety on financial employee performance. ]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Konsentrasi Kepemilikan, Reputasi Auditor dan Risk Management Committee terhadap Pengungkapan Enterprise Risk Management ]]>
<![CDATA[Desak Nyoman Wiona Budi Fayola]]>;
<![CDATA[Annisa Nurbaiti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v5i1.23090
<![CDATA[This study aims to examine the effect of firm size, ownership concentration, auditor’s reputation and risk management committee on the disclosure of enterprise risk management in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018. The sample selection technique used is puposive sampling and acquired 41 banking companies in the 2015-2018 so that the total sample used in this study are 164 samples. The data analysis method used is multiple linear regression analysis using Eviews version 10. The results found that simultaneous firm size, ownership concentration, auditor’s reputation, and risk management committee influence the disclosure of enterprise risk management. Based on partial testing, firm size has a positive effect and ownership concentration negatively influences the disclosure of enterprise risk management. ]]>
<![CDATA[Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba ]]>
<![CDATA[Inggit Pangesti Nirmanggi]]>;
<![CDATA[Muhamad Muslih]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v5i1.23210
<![CDATA[Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter. Stakeholders need to know the factors that can influence income smoothing so they are not wrong in making decisions. This study aims to determine the effect of operating profit margin, cash holding, bonus plan, and income tax variables on income smoothing in mining sector companies listed on the Indonesia Stock Exchange in 2013-2018 as many as 36 samples. Secondary data collection techniques and analysis used logistic regression (SPSS 22 software). Based on the results of the study, operating profit margins, cash holding, bonus plan, and income tax simultaneously have a significant effect on income smoothing. Partially, operating profit margin, bonus plan, and income tax have no significant effect on income smoothing. While cash holding has a positive and significant effect on income smoothing.]]>
<![CDATA[Faktor-faktor Pendukung Pencegahan Fraud pada Bank Perkreditan Rakyat ]]>
<![CDATA[Gine Das Prena]]>;
<![CDATA[Reynaldi Mulyana Kusmawan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v5i1.24275
<![CDATA[This study aims to determine whether the understanding of Risk Based Internal Audit, Whistleblowing System, anti-fraud awareness, and the application of the principles of Good Corporate Governance affect the prevention of fraud in Rural Credit Banks in Bali Province. This study uses primary data sources, using instruments in the form of questionnaires. The population used in this study were auditor internal and bord of directors from 134 Rural Credit Banks and the sample used was auditor internal from 57 Rural Credit Banks taken purposive sampling. The analytical method used is quantitative analysis that is multiple linear analysis using SPSS test equipment. t test results show that Risk Based Internal Audit, Whistleblowing System, Anti-Fraud awareness, and the application of the principles of Good Corporate Governance each have a positive effect on Fraud prevention]]>
<![CDATA[Pengaruh Jalur Pelaporan dan Komitmen Religius terhadap Niat Melakukan Whistleblowing: Sebuah Studi Eksperimen ]]>
<![CDATA[Heri Faisal Harahap]]>;
<![CDATA[Fauzan Misra]]>;
<![CDATA[Firdaus Firdaus]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v5i1.24289
<![CDATA[Whistleblowing is considered as one of the effective ways in preventing and detecting fraud. This study aims to examine the effect of reporting channels and religius commitment on the whistleblowing intention. To achieve this goal, study participants acted as company staff in a case of fraud. This study uses a 2x2 between-subject design which involved 100 participants. As predicted, the results of the study showed that individual's intention to whistleblowing was higher on anonymous reporting channels than non-anonymous. However, in contrast to predictions, this study found there is no difference in whistleblowing intention based on the level of religius commitment. This finding implies that the existence of anonim reporting channels may trigger individual to do whistleblowing.]]>
<![CDATA[Kinerja Keuangan: Intellectual Capital Performance dan Investment Opportunity Set ]]>
<![CDATA[Muhamad Muslih]]>;
<![CDATA[Wima Rizky Aqmalia]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v5i1.24293
<![CDATA[This study aims to examine the factors that affect financial performance, i.e. Intellectual Capital Performance measured using the Extended Value Added Intellectual Capital Plus and Investment Opportunity Set methods measured using investment-based joint proxy. The population used for the object of research is manufacturing sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Based on the purposive sampling method, a sample of 15 companies was obtained with a study period of 5 years so that the research data amounted to 75 data. By using multiple linear regression analysis techniques, this study proves that the Intellectual Capital Performance and Investment Opportunity Set influences the positive and significant direction of Financial Performance. The results of the study indicate an increase in Intellectual Capital Performance and Investment Opportunity Set will improve the company's financial performance in the aspect of profitability.]]>
<![CDATA[Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan ]]>
<![CDATA[Robertus Nakacama Erik Tat]]>;
<![CDATA[Dewi Murdiawati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v5i1.24543
<![CDATA[The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company complexity, public accounting firm size, and company profitability on the audit fee in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 130 companies. The data were analyzed by using multiple linear regression analysis. The results show that political connection, company complexity and public accounting firm size positively influence the audit fee. Meanwhile, the existence of independent board commissioner and company profitability do not affect the audit fee.]]>
<![CDATA[Kepatuhan Memediasi Pengaruh Kesadaran, Reformasi dan Persepsi atas Sanksi terhadap Penerimaan Pajak Daerah ]]>
<![CDATA[I Nyoman Putra Yasa]]>;
<![CDATA[Angga Putra Kesawa]]>;
<![CDATA[Ni Made Puspa Dewi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v5i1.24695
<![CDATA[This study aims to examine the effect of awareness of taxpayers, tax administration reforms and perceptions of tax sanctions on vehicle tax revenues in Buleleng Regency of Bali with taxpayer compliance as a moderating variable. Survey method through the distribution of questionnaires as data collection instruments is conducted. Multiple linear regression analysis is used to analyze the relationship between taxpayer awareness variables, tax administration reform, the perception of tax sanctions and tax compliance. Also, to examine the mediating role it is using path analysis and Sobel test. The results of this study indicate that taxpayer awareness, tax administration reforms, and perceptions of tax sanctions have a significant influence on motor vehicle tax revenue both directly and indirectly throught taxpayer compliance.]]>
<![CDATA[Perilaku Pengurangan Sampah: Potensi Pengungkapan dan Pelaporan Keberlanjutan di Perguruan Tinggi ]]>
<![CDATA[Aditya Pandu Wicaksono]]>;
<![CDATA[Riana Mahfuroh]]>;
<![CDATA[Arya Lintang Risang Bagus]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v5i1.24886
<![CDATA[Not only does accounting focus on financial aspect, but also placing attention on non-financial aspect such as sustainability issue that covers management of waste. Higher education institutions are required to take an active role in order to mitigate waste production although there is no regulation and guidance on sustainability. This research is conducted to discover predictor variables that influence waste reduction behavior in higher education. Samples are 185 accounting undergraduate students in Universitas Islam Indonesia. The questionnaire is electronically distributed. Data are analyzed using statistic tool namely smart PLS version 3.0. This research finds there are no significant influences from TPB’s independent variables to intention. Convenience and knowledge do not significantly influence intention reducing waste production. On the other hand, moral obligation is the only independent variable that significantly influences intention. Intention, additionally, is significant predictor for performing waste reduction behavior.]]>
<![CDATA[Laporan Keuangan dan Prediksi Kebangkrutan Perusahaan ]]>
<![CDATA[Putu Riesty Masdiantini]]>;
<![CDATA[Ni Made Sindy Warasniasih]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v5i1.25119
<![CDATA[This study aims to determine differences in bankruptcy predictions at company’s sub-sector of cosmetics and household listed on the Indonesia Stock Exchange (IDX) using the Altman model, Springate model, Zmijewski model, Taffler model, and Fulmer model, and to determine the bankruptcy prediction model that is the most accurate of the five bankruptcy prediction models. This study uses secondary data in the form of company financial statements for the period 2014-2018. Data analysis techniques in this study used the Kruskal-Wallis test. The results showed there were differences in bankruptcy predictions using the Altman model, Springate model, Zmijewski model, Taffler model, and Fulmer model. The Zmijewski, Taffler, and Fulmer models have the same accuracy level of 100% so that the three prediction models are the most accurate prediction models for predicting the potential bankruptcy at companies sub-sector of cosmetics and household listed on the IDX.]]>
