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INDONESIA
Jurnal Akuntansi dan Governance
ISSN : -     EISSN : 27454711     DOI : http://dx.doi.org/10.24853/jago
Core Subject : Economy,
urnal Akuntansi dan Governance menerbitkan artikel berbahasa Indonesia dengan tema yang terkait dengan akuntansi dan governance, antara lain namun tidak terbatas pada : (1) Akuntansi dan Governance dalam Perspektif dan Praktik di Entitas Islam; (2) Akuntansi dan Governance dalam Perspektif dan Praktik di Korporasi; (3) Akuntansi dan Governance Pada Organisasi Nirlaba; (4) Akuntansi dan Governance di Pemerintahan; (5) Akuntansi dan Governance dalam Perpajakan, (6) Governance dalam Sistem Informasi dan Teknologi; (7) Governance dalam Pemeriksaan dan Forensik ; (8) Governance Berbasis Etika.
Articles 24 Documents
Studi Literatur Riset Akuntansi Dan Keuangan Masjid Dwi Rizka Maulia; Ahmad Baehaqi
Jurnal Akuntansi dan Governance Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.2.104-112

Abstract

Managing resources originating from the congregation, mosques as non-profit religious organizations are encouraged to be transparent and accountable by implementing good accounting and financial management. Thus, a number of researches related to accounting and financial management of mosques have been conducted. This study uses descriptive analysis to review 102 national and international articles related to accounting and financial management of mosques published from 2010 to 2019. The result shows that the highest number of studies was conducted in 2018 and 2019 while Indonesia and Malaysia were the top two countries where the studies were conducted. Furthermore, the comparison between quantitative research and combined methods is still less than that of the qualitative approach. In addition, most research topics put their focus discussing about mosque management and accountability. 
Kesenjangan Ekspektasi-Kinerja Dalam Keterampilan Umum Akuntansi Sakina Nusarifa Tantri; Nabella Duta Nusa; Raise Pranadya
Jurnal Akuntansi dan Governance Vol 1, No 1 (2020): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.1.1-13

Abstract

Preparations for the ASEAN Economic Community (AEC) 2025 require accountants to play an important role in an era of openness that demands information accountability. The lack of generic accounting skills from an industry point of view motivates researchers to conduct quantitative research aimed at investigating whether there are gaps in expectation-performance in generic accounting skills. The data of this study were collected through survey using questionnaires as the instrument. The research sample is accounting vocational educators and users of accounting graduates in Indonesia. This study identified the gap between the expectations of accounting graduates users related to the importance of general accounting skills for career success with generic accounting skills performed by accounting graduates. This research is expected to contribute as a material consideration for educators in accounting vocational higher education institutions in Indonesia in preparing learning models in order to accommodate the needs of the work field of accounting.
Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi Farhah Nabila; Siti Hartinah
Jurnal Akuntansi dan Governance Vol 2, No 1 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.1.40-52

Abstract

This study aims to examine various factors that can affect audit quality moderated by tenure audit. The data analysis method used is the Moderated Regression Analysis. The results of this study indicate that independence, audit fees, and tenure audits have a positive and significant influence on audit quality. Meanwhile, time budget pressure has a negative and significant effect on audit quality. And tenure audit moderates independence, time budget pressure, audit fees have a positive and significant influence
Pengaruh Financial Distress dan Ukuran Perusahaan Terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Variabel Moderasi Bahiy Muhammad Tsaqif; Wulandari Agustiningsih
Jurnal Akuntansi dan Governance Vol 2, No 1 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.1.53-65

Abstract

Exploration of the effect of financial distress and company size on earnings management with managerial ownership as a moderation variable into the purpose of this study. The use of quantitative and causal methods is the basis of this study supported by the population in the form of a state-owned enterprise company listed on the Indonesia Stock Exchange during the 2015-2019 and purposive sampling period as the basis for determining the sample. Multiple linear regression and moderated regression analysis are selected as data analysis techniques. Based on the results of statistical tests show that partially, financial distress and the size of the company have a significant negative effect on earnings management. Furthermore, Financial Distress moderated by managerial leadership has a significant negative effect on earnings management, as well as the size of the company moderated by managerial ownership has a significant positive effect on earnings management.
Determinan Stock Price: Studi Empiris pada Perusahaan Properti dan Real Estat Diah Kusuma Wardhani; Henny Mulyati
Jurnal Akuntansi dan Governance Vol 2, No 1 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.1.1-13

Abstract

This study is conducted to analyze the determinant of stock price simultaneously and partially in Property and Real Estate (RE) Exchange in 2014-2019. The type of this research used quantitative with the causal associative method. The use of purposive sampling technique is in accordance with the criteria for determining the research sample. The finding of the research shows that leverage, profitability, and market value simultaneously affect the stock price by 44,6% as well as partially effect stock price with a value of 248.159 on DER, 1066.566 on NPM, and a value of 19.922 on PER.
Determinan Profitabilitas Industri Perbankan yang Terdaftar di Bursa Efek Indonesia Liza Rahmayani; Dahlia Tri Anggraini
Jurnal Akuntansi dan Governance Vol 2, No 1 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.1.66-75

Abstract

This research aims to find out the determinants of profitability in banking companies. This research is quantitative with the population of banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019, and used purposive sampling techniques that obtained samples of 27 banking companies. Data analysis techniques in this research is descriptive statistical analysis and panel data regression. This study obtained the results that BI rate, inflation, and Non Performing Loan (NPL) simultaneously have a significant effect on profitability. While partially, BI rate and inflation have insignificant negative effect on profitability, and NPL has a significant negative effect on profitability.
Efektivitas Peran Audit Internal Syariah: Studi Literatur Terbatas Lukman Hakim
Jurnal Akuntansi dan Governance Vol 2, No 1 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.1.14-24

Abstract

The Islamic financial Institutions (IFI) governance structure required an internal shariah auditors to assist the duties of Shariah Supervisory Board (SSB). Internal audit was a key player besides SSB, External auditors and the Audit and Governance Committees (AGC). This study was to examine the effectiveness of the role of internal shariah auditors. By adopting limited literature review of indexed international journals was used in this study. The result of the study based on limited literature data sources were the effevtiveness of internal shariah audit on internal audit organizations ini the Good Corporate Governance (GCG) structure, namely the structure, requirements and processes of internal shariah audit. In addition, internal and external factors also affected the effectiveness of internal shariah audit. The Role of the AGC affected the effectiveness of internal audit. Governance and internal audit of Shariah non compliant income were important parts of risk management in IFI
Determinan Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Julia Julia; Haryono Umar
Jurnal Akuntansi dan Governance Vol 2, No 1 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.1.25-39

Abstract

This study aims to find out the factors that determine the value of the company. The research method used is quantitative method. The population of this research is a manufacturing company listed on the Indonesia Stock Exchange during 2015-2018 with sampling techniques in the form of purposive sampling so that 14 companies were selected as final samples. The data analysis performed is multiple linear regression. The result of this research shows that profitability, age of company and capital structure has a positive effect on firm value while managerial ownership, independent board of commissioner, audit committee, firm size, dividend policy, company productivity and liquidity did not have influence on firm value
Kemampuan Fraud Diamond Mendeteksi Kecurangan Pelaporan Keuangan Dimoderasi Ukuran Perusahaan Sabaruddin Sabaruddin
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.130-140

Abstract

This study aims to employ fraud diamond analysis to determine the potential of fraudulent financial statements using quantitative method with secondary data. The banking companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 are chosen with a purposive sampling technique. The results show that financial stability, ineffective monitoring, and a change in director have no significant negative effect on the potential for fraudulent financial statements. Meanwhile, the change of auditor has no significant positive effect on the potential of fraudulent financial statements. Firm size is unable to moderate the effect of financial stability, ineffective monitoring, changes in the auditor, and changes in the Board of Directors on the potential of fraudulent financial statements.
Pengaruh Pengungkapan Tanggung Jawab Sosial dan Tata Kelola Perusahaan Terhadap Kinerja Keuangan Shyaila Anisa De Lavanda; Carmel Meiden
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.94-109

Abstract

The Covid-19 pandemic has regressed companies’ financial performance affecting the perspective of public and investors on sustainability that of the risk of financial distress. Companies need specific programs to improve this condition. Corporate Social Responsibility Disclosure (CSRD) and Good Corporate Governance (GCG) implementation are able to develop financial performance. This study aims to take a quantitative perspective to explore how CSRD and GCG affect financial performance. From high profile companies listed on the Indonesia Stock Exchange for the period 2018-2020, this study collects the sample using a non-probability technique and judgement method. The results show that CSRD, independent board of commissioners, audit committee, and firm size have significant effect on financial performance, while institutional ownership and board of directors have no significant effect on financial performance.

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