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INDONESIA
Jurnal Akuntansi dan Governance
Published by Universitas Muhammadiyah Jakarta
ISSN : -     EISSN : 27454711     DOI : http://dx.doi.org/10.24853/jago
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 42 Documents
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Analisis Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Pada Bank Umum Syariah Nurun Nadia; Nyata Nugraha; Sartono Sartono
Jurnal Akuntansi dan Governance Vol 3, No 2 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.2.125-139

Abstract

This study aims to empirically prove the effect of fraud diamonds in the form of pressure, opportunity, rationalization, and capability on the fraudulent financial statements. The data were collected from the financial reports of Islamic Commercial Banks in Indonesia for 2016-2021. And with purposive sampling, 48 samples were established. This study employs multiple linear regression. The results show that pressure and rationalization have positive and significant effect on the fraudulent financial statements, while opportunity and capability have positive but insignificant effect on fraudulent financial statements
Pengaruh Return On Assets, Ukuran Perusahaan, Kompensasi Rugi Fiskal, Dan Kepemilikan Institusional Terhadap Tax Avoidance Annisa Alfahira Zaenuddin; Dyarini Binti Thamrin
Jurnal Akuntansi dan Governance Vol 3, No 2 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.2.140-152

Abstract

This study aims to analyze the effect of Return on Assets (ROA), firm size, fiscal loss compensation, and institutional ownership on tax avoidance. The population is the mining industry whose shares are traded on the Indonesia Stock Exchange (IDX) between 2016 and 2020. And with a purposive sampling technique, 80 samples were selected. By using multiple linear regression, the results show that ROA, firm size, fiscal loss compensation, and institutional ownership simultaneously had an insignificant positive effect on tax avoidance. Partially, ROA and firm size have a significant negative effect on tax avoidance; while compensation for fiscal losses has no significant positive effect, and institutional ownership has a significant negative effect on tax avoidance
Memaknai Transparansi Internet Financial Reporting Lembaga Amil Zakat Melalui Konsep Amanah dan Tablig Nur Amalia Aziza; Nur Afiani
Jurnal Akuntansi dan Governance Vol 3, No 2 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.2.87-100

Abstract

The limited transparency of amil zakat institutions, especially on financial aspect, has an impact on public trust and their ability to survive considering all funds come from the public. The purpose of this study is to reveal the meaning of transparency through online financial reporting based on the concept of trust and tabligh. Being in a religious interpretive paradigm, this study employs qualitative approach. Data collection was carried out by interviewing managers and from archives of published financial reports on the LAZ Dompet Dhuafa Republika website. The results show that transparency is interpreted as the principle of responsibility in overcoming transparency obstacles, transparent content as institutional morality, and media transparency as institutional attachment which should be carried out continuously
Consumer Goods: Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Dimediasi oleh Corporate Social Responsibility Munzir Munzir; Yoga Andriyan; Rahmat Hidayat
Jurnal Akuntansi dan Governance Vol 3, No 2 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.2.153-165

Abstract

This study aims to analyze the effect of profitability and leverage on corporate value with the moderating role of CSR. This study employs a quantitative approach with secondary data. The population is a consumer goods company listed on the Indonesia Stock Exchange. With purposive sampling, 87 sample companies were selected. This study uses path data analysis. The results show that profitability has a negative and significant effect on CSR disclosure, while leverage has a negative and insignificant effect on CSR disclosure. Profitability has a positive and significant effect on corporate value, leverage has an insignificant positive effect on firm value, and CSR has a significant negative effect on corporate value. Finally, CSR disclosure is not able to mediate the influence of profitability and leverage on corporate value
Implementasi ISAK 35 Pada Laporan Keuangan Panti Asuhan Beti Setiawati; Diska Arliena Hafni
Jurnal Akuntansi dan Governance Vol 3, No 2 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.2.101-114

Abstract

This study aims to analyze the application of ISAK 35 to the financial reports of the Muhammadiyah Orphanage of Nanggulan-Kulonprogo. This study employs qualitative descriptive analysis. Data were obtained through observation, interviews, and documentation at Muhammadiyah Orphanage of Nanggulan-Kulonprogo. The results show that the Muhammadiyah Orphanage of Nanggulan-Kulonprogo has not presented accountable financial reports and has not implemented ISAK 35. The financial reports in place are only monthly report of cash receipts and disbursements, also not annually accumulated. Thus, it is guided that the preparation of the financial statements of the Muhammadiyah Orphanage of Nanggulan-Kulonprogo should be based on ISAK 35 includes the Statements of Financial Position, Reports of Comprehensive Income, Reports of Changes in Net Assets, Statements of Cash Flows and Notes to Financial Statements
Determinan Pemahaman Akuntansi Selama Pandemi Covid-19 Ni Made Ayu Genitri; Jurana Jurana; Muhammad Ilham Pakkawaru
Jurnal Akuntansi dan Governance Vol 3, No 2 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.2.115-124

Abstract

Covid-19 as a global pandemic demands a change in the learning process to be carried out online. This change is expected to impact the level of understanding for students, including college students. This study aims to empirically examine it on accounting students during the pandemic. With quantitative method based on primary data, the population is the students of Tadulako University. And with nonprobability sampling technique, 79 samples were established. This study employs multiple linear regression. The results show that learning behavior, academic intelligence, and spiritual intelligence have significant positive impact on the level of understanding of accounting students both simultaneously and partially during the pandemic
Peran Spesialisasi Auditor dalam Memoderasi Financial Distress dan Komite Audit Terhadap Audit Report Lag Zulfa Rosharlianti; Euis Lidia Nur Hanifah
Jurnal Akuntansi dan Governance Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.1.73-86

Abstract

Objectives. This study aims to investigate the factors that influence the occurrence of audit report lag, considering financial distress and audit committees as the cause, and auditor specialization as a moderating variable.Design/method/approach. This study's population comprises mining companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. A purposive sampling method was employed to select a sample of 229 listed companies. Data analysis involved the use of the multiple linear regression method and the moderated regression analysis.Result/findings. Financial distress and the presence of audit committee are likely to influence the audit report lag. However, it was observed that auditor specialization does not moderate the impact of financial distress and the audit committee on the audit report lag.Theoretical contribution. This study investigates the moderating role of auditor specialization on the impact of financial distress and audit committees on audit report lag. Notably, this simultaneous examination of these variables has not been conducted before.Practical contribution. The findings indicate that both financial distress and the presence of audit committee play crucial roles in ensuring punctual submission of audited financial reports. This punctual reporting helps companies manage their financial condition effectively and enhances the audit committee's effectiveness in improving the punctuality of financial reporting.Limitations. The auditor specialization index in this study exclusively focuses on companies within the mining sector.
Greenium: Bentuk Keberpihakan Investor pada Pembangunan Berkelanjutan Tita Nurvita; Noer Azam Achsani; Lukytawati Anggraeni; Tanti Novianti
Jurnal Akuntansi dan Governance Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.1.1-16

Abstract

Objectives. The purpose of this research is to compile a systematic literature review (SLR) regarding green bond research on the topic of greenium.Design/method/approach. The design of this research is a Literature Study. The data are collected from journals published from 2018 to 2022 and analyzed using the Protocol Search Appraisal Synthesis Analysis and Report (PSALSAR) method.Results/findings. The results showed that there are inconsistencies in the results where greenium is found in some studies and not found in other studies. In addition, there are different methods used to identify greenium. For further research on topics such as finding the determination of the emergence of greenium is still open. Theoretical contribution. This research provides additional theoretical contributions and new discussions regarding the valuation of financial assets, where apart from economic factors, non-economic factors also influence the valuation of financial assets, including investor taste.Practical contribution. This research contributes mainly to research on greenium because it found differences in investment motivation of green bond investors, so that it can be an input for further research and policies that can be taken for the development of green bonds. Limitations. This research only uses articles originating from Scopus Elsevier so that in future research it will expand the source of other articles from sources that are credible and reliable
Perspektif Upaya Pencegahan Korupsi di Indonesia Hendi Prihanto; Tamrin Lanori; Selfiani Selfiani; Yudhistira Adwimurti
Jurnal Akuntansi dan Governance Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.1.87-103

Abstract

Objectives. This study aims to investigate  and validate corruption prevention measures implemented in different government organizations, with a specific focus on the ministry institutions, employing various predictors, including religiosity, work culture, recruitment practices, job rotation, and governance, to assess their effectiveness in preventing corruption.Design/method/approach. The population and research sample consist of all ministries in Indonesia located in the DKI Jakarta area, selected through convenience sampling technique. The unit of analysis is the public officers known as Aparat Sipil Negara (ASN) working in the ministry head offices. Data was collected through questionnaire during October-December 2022. Data analysis involved descriptive statistics, tests on instrument quality, hypothesis testing, and multiple linear regression.Result/findings. The results indicate a positive and significant impact of variables such as religiosity, work culture, job rotation, and governance on corruption prevention. However, recruitment shows a negative and insignificant effect on corruption prevention.Theoretical contribution. The aspect of detecting, measuring, and implementing preventive measures for corruption is theoretically grounded in the variables used, which have not been previously explored in this specific context. These variables, such as work culture, job rotation, and recruitment, have been extensively studied by numerous researchers in other contexts, but their application to corruption prevention in this study is novel.Practical contribution. Recruitment can create opportunities for corruption; therefore, it is essential to conduct transparent and accountable selection processes.Limitations. The utilization of a questionnaire introduces certain limitations to the results, primarily due to potential conflicts of interest and inconsistencies among respondents. Additionally, the study also faces the constraint of a limited number of participants.
Pendeteksian Fraudulent Financial Statement: Pengujian Fraud Heptagon Theory Siti Azizah; Reskino Reskino
Jurnal Akuntansi dan Governance Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.1.17-37

Abstract

Objectives. This study aims to examine Reskino's (2022) heptagon fraud theory, which encompasses seven dimensions: pressure, opportunity, rationalization, competence, arrogance, culture, and religiosity.Design/method/approach. Data was collected through purposive sampling, wherein questionnaires were distributed to auditors in DKI Jakarta. A total of 117 respondents completed the questionnaires, and subsequently analyzed using SEM-PLS.Result/findings. The results show that pressure, opportunity, rationalization, and competence do not have a significant impact on detecting fraudulent financial statements. On the other hand, arrogance, culture, and religiosity are revealed to exert a strong influence in this regard.Theoretical contribution. This study represents the inaugural examination of the most recent fraud theory, known as the fraud heptagon theory, formulated by Reskino (2022). The primary aim is to address the existing gap in the literature, which lacks an explanation for fraud occurrences attributed to religious and cultural factors.Practical contribution. The anticipated outcome of this research is to provide valuable insights that could serve as input for regulators in formulating regulations that consider the influence of religion and culture.Limitations. This study solely relies on primary data gathered from the perspectives of auditors operating in the DKI Jakarta region. Consequently, the research scope is limited, making it inappropriate to generalize the findings to auditors outside the DKI Jakarta area. 

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