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INDONESIA
AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Published by Universitas Sriwijaya
ISSN : 19784392     EISSN : 26857030     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting Information System and Inovation 8. Business Ethics 9. Capital Market.
Arjuna Subject : -
Articles 9 Documents
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Search results for , issue "Vol 17, No 1 (2023): AKUNTABILITAS" : 9 Documents clear
MITIGATE TYPE II AGENCY CONFLICT THROUGH GOOD CORPORATE GOVERNANCE AND DISCLOSURE QUALITY Citrawati Jatiningrum; Fauzi Fauzi; Bernaditha H.S Utami; Aza Azlina Md Kassim
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.19695

Abstract

Empirical evidence on type II conflicts between controlling shareholders versus minority shareholders has not been extensively explored.  This study gives new evidence on the agency conflict in a scenario of highly concentrated ownership. This study aims to examine the effect of Good Corporate Governance mechanism with quality of disclosure on concentrated ownership context The sample were drawn from companies listed on the Indonesia Stock Exchange (IDX). The data were analyzed with panel data regression. The results shows that CG mechanisms negatively effects with DQ. However, looking at each individual variable, the study reveals that the audit committee and independence of audit committee are not significant. A possible reason is that companies' audit committee members have lack of accounting expertise and independence. These findings shed light on the concept of good CG enhances incentives for good DQ under highly concentrated ownership. It the effectiveness of CG mechanisms is likely to supplement regulation to protect investor rights and may prove to be useful for standard-setters as an important way to reduce agency conflicts.
IMPLEMENTATION OF WHISTLEBLOWING SYSTEM: GOOD CORPORATE GOVERNANCE, FUNDAMENTAL FACTORS, COMPANY RISK AND INVESTOR REACTION Gita Claudia; Theresia Dwi Hastuti; Stefani Lily Indarto
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.19645

Abstract

One of the influencing factors for the implementation of this policy in Indonesia is the emergence of several cases of fraud that occurred in large companies in this country. The urgency of this research is (1). The implementation of the whistleblowing system in Indonesia is still a growing polemic, so many companies have not fully implemented this system. This research is a development of research conducted by Sulhani and Wardani (2017) with the addition of variables. The conclusion in this research is that the variables of the audit committee and internal audit have an effect on the implementation of the whistleblowing system. Meanwhile, the variables of board of commissioners, internal control system, managerial ownership, company risk, company size, and investor reactions have no effect on the implementation of the whistleblowing system. it can be seen that audit process has an influence on the implementation of the whistleblowing system.
THE MODERATING EFFECT OF SUSTAINABILITY REPORT ON THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE, FIRM SIZE, FINANCIAL PERFORMANCE, AND GOOD CORPORATE GOVERNANCE ON FIRM VALUE Eka Meirawati; Achmad Soediro; Nurul Izzah Az Zahra
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.19539

Abstract

This study examined the effect of Capital Structure, Company Size, Financial Performance, and Good Corporate Governance on Firm Value and Sustainability Reports as moderating variables in banking sector companies listed on the Indonesia Stock Exchange in 2018-2020. It used a quantitative method with the method of moderated regression analysis (MRA). The data used in this study was secondary data with a population of all banking sector companies that publish sustainability reports and are listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique in this study used a purposive sampling technique and produced a total sample of 30 companies. The results showed that the capital structure and firm size did not affect firm value. Financial Performance and Good Corporate Governance affect the Company's Value. The Sustainability Report was able to moderate the effect of Capital Structure, Company Size, and Good Corporate Governance on firm value. On the contrary, the Sustainability Report was not able to moderate the effect of Financial Performance on Firm Value.
MORAL INTENSITY AND ETHICAL ANALYSIS IN ACCOUNTING DECISION MAKING Yusnaini Yusnaini; Eka Meirawati
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.20367

Abstract

Theoretically there are four stages in ethical decision making, namely identification of an ethical dilemma, ethical judgment, ethical intention, and ethical action. This study examines the relationship between perceived moral intensity and the first three stages of the ethical decision-making process for accounting students. This study uses an experimental design that uses four business scenarios. This study examines three stages in the ethical decision-making process and provides additional support for the role of moral intensity in ethical decision-making. The results of empirical testing at least partially support all the hypotheses developed in this study. Ethical identification was significantly related to ethical judgment and ethical intention of the four scenarios and ethical judgment was significantly related to ethical intention of the four scenarios. The two dimensions of moral intensity are differently related to the stages of the ethical decision-making process with social consensus emerging as the most important component of moral intensity
THE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEMS USAGE IN THE MICRO-SMALL ENTERPRISES Alfonsa Dian Sumarna
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.17489

Abstract

This study aims to analyze demographic factors: understanding of SAK EMKM and motivation on Computerized Accounting System (CAS) usage in Indonesian MSEs. This study used online survey. Hypothesis testing through the t-test, ANOVA test, and Moderated Regression Analysis test. From the 87 respondents who did bookkeeping, there were 47,12% (41 respondents) using CAS and the remaining 52,88% (46 respondents) still using manual bookkeeping. From the 41 respondents who have using CAS consists of 87,8% (36 respondents) still using Microsoft Excel and the remaining of 12,2% use accounting software. The finding from this study show that only level education had a direct significant effect on CAS usage, while motivation did not moderate the relationship of the independent variables to CAS usage. Low level of education influence on the low CAS usage. But result for the simultaneous test without moderation and with moderation that the independent variables have a significant effect on the CAS usage
GENDER DIFFERENCES IN ROLE CONFLICT AND ROLE AMBIGUITY ON COMMITMENT TO INDEPENDENCE Aryanto Aryanto; Agil Novriansa; Muhammad Farhan
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.20380

Abstract

This study aims to empirically examine the impact of role conflict and role ambiguity on commitment to independence by using a gender perspective approach. This study used a survey method. The sample in this study was the local government internal auditor, namely the District/City Government Inspectorate auditor. The results of purposive sampling obtained the number of respondents as many as 124 local government internal auditors who came from 11 Regional Inspectorates in the provinces of the Special Region of Yogyakarta, South Sumatra and East Java. Based on the gender approach, results independent sample t-test indicates that male local government internal auditors report the level of role conflict higher than female local government internal auditors, however they report levels of role ambiguity and commitment to independence the same one. In addition, the results of the SEM-PLS analysis showed that role conflict not related to commitment to independence for male and female local government internal auditors. Role ambiguity negatively related to commitment to independence both for male local government internal auditors and female local government internal auditors.
THE EFFECT OF FINANCIAL LITERACY, EXPERIENCED REGRET AND RISK TOLERANCE INVESTMENT DECISION Agung Budiyanto; Ratna Purnama Sari
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.16340

Abstract

This aims of this research is to determine the effect of financial literacy level, experienced regret and risk tolerance on investment decision making. The research used primary data in the form of a questionnaire and distributed to several regions in the Special Region of Yogyakarta Province. The sample was taken by purposive sampling technique with criteria for people who have or are currently investing in real assets or financial assets with 187 respondents as respondents. The data was analyzed using multiple linear analysis. The results of the F test show a number of 36.348 while the t test shows that the financial literacy variable (significance value 0.000) and risk tolerance variable (significance value 0.001) have an effect on investment decision making, while the experienced regret variable (significance value 0.387) has no effect on investment decision making. 
STUDENT PERCEPTIONS ON THE ACADEMIC STAFF SERVICE QUALITY AT BUNG HATTA UNIVERSITY INDONESIA Yeasy Darmayanti; Daniati Puttri; Neva Novianti; Siti Rahmi; Suryadimal Suryadimal; Nor Azilah Husin
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.21022

Abstract

Optimizing services to students is an important aspect that must be managed seriously by all tertiary institutions. Moreover, with the PT-BHMN regulation, state universities also play a role like private universities in reaching the number of students. Therefore, service is one of the key factors and promotional media for prospective students in choosing a tertiary institution. In this study, we investigated student perceptions of the service quality of academic staff at Bung Hatta University. Data was collected from 488 students. Sample data were statistically analyzed using the modified Servqual model using 6 dimensions (ie: physical evidence, reliability, responsiveness, assurance, empathy, information systems). The findings reveal that the responsive tangibles dimension shows the highest negative gap, while the reliability dimension has the lowest negative gap among all dimensions. So the conclusion is that overall improvements must be made in order to be able to provide optimal service for users of educational services, especially in West Sumatra, Indonesia.
PROFITABILITY AND STRATEGY OF PALM OIL PARTNERSHIP: CASE STUDY IN PT ABC Garry Christ Himawan; Aria Farah Mita
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.20321

Abstract

Oil palm partnerships between commercial companies and smallholders have been going on since the 1980s. Although the partnership is intended to provide benefits for both parties, there are still many problems. Research on the problems of nucleus-plasma partnerships from the perspective of oil palm companies is still limited, so it needs to be done. This study aims to find the root cause of partnership problems carried out by Company ABC as well as to provide a business strategy to generate sustainable and mutually beneficial partnerships. The research was conducted by looking for the root causes of the low profitability of partnerships conducted with farmers, then looking for solutions to each of the root causes and at the same time strengthening the variables that affect farmer commitment and trust in partnerships. This study using institutional logic theory to evaluate Company ABC's oil palm program partnerships and key mediating variables models from commitment and trust theory to develop strategy. The results of this study include seven points of the root causes within the partnership and three points of the root causes outside the partnership as well as nine points of strategic advice that are expected to increase partnership profitability for ABC companies.

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