cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Akuntansi dan Teknologi Informasi
Contact Email
jati@unit.ubaya.ac.id
Phone
+6231-2981297
Journal Mail Official
jati@unit.ubaya.ac.id
Editorial Address
Fakultas Bisnis dan Ekonomika Universitas Surabaya Raya Kalirungkut Surabaya - 60293
Location
Kota surabaya,
Jawa timur
INDONESIA
Akuntansi dan Teknologi Informasi
Published by Universitas Surabaya
ISSN : 14125994     EISSN : 26148749     DOI : https://doi.org/10.24123/jati
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022" : 5 Documents clear
PENGARUH KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA Naufal Afif Fitroni; Yie Ke Feliana
Akuntansi dan Teknologi Informasi Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.52 KB) | DOI: 10.24123/jati.v15i1.4575

Abstract

The aim of this study is to identify the influence of gender diversity in the board of commissioners, board of directors, and audit committee for earnings management. This study in a quantitative tested with multiple linear regression. Gender diversity in this study was calculated using the proportion of female gender on each board. The object of this research is all companies listed in the Indonesia Stock Exchange (IDX), except for the financial sector for the period 2017-2019. The sample used in 1136 firms. The results of this study indicate that gender diversity on the board of directors has a positive effect on earnings management, while gender diversity on the board of commissioners and audit committee has no significant impact on earnings management. The conclusion obtained is that the presence of female gender on the board of directors will affect the earnings management, while on the board of commissioners and audit committee both male and female gender has an equal chance to do the earnings management.
INDEPENDENSI AUDITOR DI MASA PANDEMI COVID-19 (STUDI PADA KAP "X" MALANG) Ica Nur Hayani; Agustinus Rinto; Irenius Iyel; Hendrik Suhendri
Akuntansi dan Teknologi Informasi Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.373 KB) | DOI: 10.24123/jati.v15i1.4708

Abstract

The Covid-19 pandemic has implications for business activities in general and has implications for the Public Accounting Firm (KAP) business, especially in terms of an auditor's independence. Meanwhile, independence is generally related to the ability of an auditor to be impartial and not easily influenced by certain parties to support audit quality during the Covid-19 Pandemic. This study aims to determine the auditor’s perception of independence during the Covid-19 Pandemic at KAP “X” Office. The paradigm in this study is the Interpretive Paradigm. This type of research is a qualitative approach. Data collection techniques using the method of observation, interviews and documentation. Test the validity of the data using the source triangulation method. The stages in this research are using data reduction, data presentation and concluding (verification). The results showed a statement from one of the informants who stated that there was a request from the client who asked the KAP auditor “X” to give a fair opinion so that there was a continuity of cooperation with the client. Based on this statement, it can be interpreted that during the Covid-19 Pandemic, there was pressure from the client on the auditor to give a fair opinion on the company’s financial performance. Therefore, the auditor needs to consistently adhere to the principle of independence to maintain the audit quality of the financial statements.
PENGARUH PROFITABILITAS, KECUKUPAN MODAL DAN LIKUIDITAS TERHADAP MANAJEMEN LABA PADA E NTITAS PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mulyaningtyas; Eka Fitri Handayani
Akuntansi dan Teknologi Informasi Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.66 KB) | DOI: 10.24123/jati.v15i1.4731

Abstract

This aim of this study is to find out: (1) the influence of profitability on earning management (2) the influence of capital adequacy on earnings management (3) the influence of liquidity on earning management. The population taken in this study are banking entities registered in the period 2016-2018 in the IDX as many as 43 entities, sample selection using purposive sampling techniques and obtained by 28 bank entities. Multiple regression analysis techniques became a hypothesis test tool in this study. The results of this study show that: (1) profitability does not affect earning management (2) Capital adequacy affects earning management (3) liquidity does not affect earning management.
PEMERIKSAAN ULANG ATAS PEMBATALAN KETETAPAN PAJAK SECARA FORMAL Suparna Wijaya; Yudhan Wahyu Illahi
Akuntansi dan Teknologi Informasi Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.517 KB) | DOI: 10.24123/jati.v15i1.4840

Abstract

Directorate General of Taxes has several times faced the fact that the tax assessments that have been issued have been formally canceled. The purpose of this study is to determine the re-audit procedure for tax assessments that are formally canceled, and the obstacles and solutions in overcoming tax audit problems against audit results disputes. The research method used is descriptive qualitative. The results of the study reveal that a tax assessment that is formally canceled can be followed up by a tax auditor, namely in the form of a new audit or a follow-up tax audit. The new tax audit means that the tax audit is carried out with the usual audit mechanism with a different purpose/regardless of the previous tax audit. A new audit is carried out if the cancellation of the tax assessment occurs because it is not true. Advanced audit means to continue the previous process. The obstacles are external and internal factors. External factors include the provision of tax legal remedies, lack of experience, and lack of legal assistance in dealing with disputes over audit results. Internal factors in the form of disciplinary punishment to tax employees who fail to carry out their duties. The solution can be done in terms of regulation and the effectiveness of tax audits.
KAJIAN LITERATUR DAN SINTESIS ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) : SEBUAH STUDI REVIU SISTEMATIS Ilmia Maulidah; Wahyu Agus Winarno
Akuntansi dan Teknologi Informasi Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1380.876 KB) | DOI: 10.24123/jati.v15i1.4845

Abstract

This study aims to find out how the development of EMA research in 2000 - 2019. This research is a type of literature study research using secondary data sourced from the Publish Or Perish application and produces 5 publishers namely Elsevier, Emerald, Springer, Taylor & Francis, Wiley Online Library. Furthermore, the journals obtained from each publisher were analyzed to limit the quality of the journals by only using journals that were in the Q1 – Q3 range and indexed by Scopus. Article searches were carried out on each publisher's website page and 46 articles were found that matched the criteria. The data analysis technique used is a meta-analysis data analysis technique (forest plot). The results of the study stated that the Journal of Cleaner Production was the journal that carried out the highest publication for EMA research with a total of 15 articles published. The most productive researcher was obtained by Stefan Schaltegger with the number of EMA research publications as many as 6 articles. The keyword “Environmental Management Accounting” is the main word that often appears, followed by the keyword “Management Accounting”. Descriptive research methods are often used, followed by case and field study methods and trends in EMA research topics that can be used for future research including the implications of EMA on: manufacturing companies, universities, local governments.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024 Vol. 16 No. 2 (2023): Volume 16, No.2 September 2023 Vol. 16 No. 1 (2023): Volume 16, No.1 Maret 2023 Vol. 15 No. 2 (2022): Volume 15, No.2, September 2022 Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022 Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021 Vol. 14 No. 1 (2021): Volume 14, No. 1, Februari 2021 Vol. 13 No. 2 (2019): Volume 13, No. 2, September 2019 Vol. 13 No. 1 (2019): Volume 13, No. 1, Maret 2019 Vol. 12 No. 2 (2018): Volume 12, No. 2, September 2018 Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018 Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017 Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008 More Issue