Akuntansi dan Teknologi Informasi
Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu kuantitatif, kualitatif dan metode campuran
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<![CDATA[PENGARUH RELATED PARTY TRANSACTIONS TERHADAP PENGGUNAAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[William Teguh]]>;
<![CDATA[Rizky Eriandani]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v14i2.4577
<![CDATA[The company's profit can be one of the factors that can determine an investor's decision to make an investment. The company's large and growing profits will surely be attractive to investors. However, the profit reported by the company does not necessarily guarantee that the reported information is the actual condition of the company. Companies can do earnings management resulting from gaps in information between company management and external parties. One of the activities that can be used as an earnings management tool is RPT. This study aims to determine whether RPT is positively related to real earnings management or accrual earnings management on manufacturing companies in Indonesia during the period between 2017-2019 that have been listed on the Indonesia Stock Exchange. The results showed that RPT has no significant effect on real earnings management or accrual earnings management. These results indicate that RPT is used not for earnings management purposes but as an efficient transaction. There are also other factors that influence earnings management such as audit quality and the number of directors.]]>
<![CDATA[PENGARUH GENDER FINANCIAL EXPERTISE KOMITE AUDIT TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2016-2018 ]]>
<![CDATA[Flaviana Agustiani Yuniargo]]>;
<![CDATA[Senny Harindahyani]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v14i2.4658
<![CDATA[Earnings management is a manager's choice to choose accounting policies or real actions to achieve certain earnings goals. This study aims to examine the effect of the gender financial expertise of the audit committee on earnings management practices. This study uses 852 samples of non-financial companies listed on the Indonesia Stock Exchange in 2016-2018 by using multiple linear regression analysis with classical assumption testing. The result of this study is the indication that committee audit financial expertise (EXPERT), proportion of the number of women on the audit committee (ACFD), and proportion of female financial experts on the audit committee (FEMEX) do not have a significant influence on earnings management as measured by using discretionary accruals. On the contrary, the proportion of male financial experts on the audit committee (MALEX), has a significant positive effect on earnings management. This shows that the presence of financial expertise that affects earnings management has been influenced by the sex of male financial experts. This research is in accordance with the theory that reveals that there are different effects with the existence of gender differences in a company.]]>
<![CDATA[PENGARUH KINERJA DAN VOLUME PERDAGANGAN TERHADAP HARGA SAHAM PERUSAHAAN PADA INDUSTRI PERBANKAN ]]>
<![CDATA[Saiful Anam]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v14i2.4662
<![CDATA[The aim of this study is to (1) determine the effect of Return On Asset towards the Stock Price of banking companies in Indonesia Stock Exchange (2) determine the effect of Return On Equity towards the Stock Price of banking companies in Indonesia Stock Exchange (3) determine the effect of Earning Per Share towards the Stock Price of banking companies in Indonesia Stock Exchange (4) determine the effect of Trading Volume towards the Stock Price of banking companies in Indonesia Stock Exchange (5) determine the effect of Return On Asset, Return On Equity, Earning Per Share and Trading Volume towards the Stock Price of banking companies in Indonesia Stock Exchange. The population in this study is banking companies listed in the IDX. The selection of samples applies the purposive sampling method. The number of samples is 10 banking companies listed on the IDX in the period of 2015-2018. The data analysis used to test the hypothesis is the Multiple regression analysis technique. Based on the research, results show that (1) Return On Asset gives positive effect towards the Stock Prices (2) Return On Equity Asset have an insignificant effect towards the Stock Prices (3) Earning Per Share Asset gives positive effect towards the Stock Prices (4) Trading Volume Asset have an insignificant effect towards the Stock Prices.]]>
<![CDATA[PENGARUH LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT DI KAP KOTA DENPASAR ]]>
<![CDATA[I Wayan Kartana]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v14i2.4663
<![CDATA[Independent auditor services are needed to determine the reliability of the financial statements presented by management and to give an opinion towards the financial statements in a credible manner, so that they can be trusted and obtain larger market share. In addition, the reporting process must also be effective by employing competent and objective independent auditors to give high quality audit based on the Professional Standards of Public Accountants (SPAP) and the Code of Ethics (IAPI,2016). On the other side, non-compliance towards SPAP and the Code of Ethics can reduce the audit quality. The non-compliance to the standards leads to violation cases and financial scandals, which inhibits the credibility of the auditors. This study aims to examine the effect of locus of external and task complexity towards the dysfunctional audit behavior moderated by Machiavellian. This research was conducted on auditors that was registered at the Public Accounting Firm (KAP) in Denpasar using the PLS-SEM analysis and with the support of SmartPLS 3.0. Software. The results showed that the auditor’s dysfunctional behavior can be caused by the variations of external locus, the complexity of the task which interacts with Machiavellian.]]>
<![CDATA[PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA ]]>
<![CDATA[Muhammad Ismail Saleh]]>;
<![CDATA[Muhammad Wisnu Girindratama]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v14i2.4669
<![CDATA[This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya. Data collection was done by doing a survey through a questionnaire media. The primary data generated by 60 questionnaires can be processed using Partial Least Square. Evaluation of the model in PLS is done by evaluating the outer model and inner model. The data in this study were collected through questionnaires and analyzed by using a simple linear regression model. The results of the study found that the implementation of e-audit has a positive and significant effect on auditor performance. The auditor performance is influenced by an e-audit factor of 83% and the remaining is influenced by other factors.]]>
<![CDATA[Front Matter Vol.14 No.2 (2021) ]]>
<![CDATA[Front Matter]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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<![CDATA[Jurnal Akuntansi dan Teknologi Informasi (JATI) Vol.14 No.2 (2021)]]>
<![CDATA[PENGARUH KARAKTERISTIK MULTINASIONALITAS DAN THIN CAPITALIZATION TERHADAP EFFECTIVE TAX RATE ]]>
<![CDATA[Hari Hananto]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v14i2.4869
<![CDATA[The company always tries to minimize tax payments through various ways. In particular, a multinational company, has more ability to do tax avoidance. One technique that can be used by multinational corporations is to transfer corporate income from one jurisdiction to another that has a lower corporate income tax rate to minimize overall group tax payments. This mechanism can result in superior tax payments for multinational companies that have subsidiaries or affiliated companies. In addition to income transfer, multinational companies can also regulate their capital composition in order to take advantage of the ease of obtaining capital in a jurisdiction. This study aims to show empirical evidence about the effect of the nature of multinationality (multinational companies) and the existence of capitalization (thin capitalization) on the possibility of tax avoidance. The population sample used in this study were companies listed on the IDX during the 2017-2019 period. The results show that multinational companies have an effect on increasing tax avoidance efforts. Meanwhile, thin capitalization has no effect on efforts to increase tax avoidance.]]>
