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 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 KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Naufal Afif Fitroni]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v15i1.4575
<![CDATA[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.]]>
<![CDATA[INDEPENDENSI AUDITOR DI MASA PANDEMI COVID-19 (STUDI PADA KAP "X" MALANG) ]]>
<![CDATA[Ica Nur Hayani]]>;
<![CDATA[Agustinus Rinto]]>;
<![CDATA[Irenius Iyel]]>;
<![CDATA[Hendrik Suhendri]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v15i1.4708
<![CDATA[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.]]>
<![CDATA[PENGARUH PROFITABILITAS, KECUKUPAN MODAL DAN LIKUIDITAS TERHADAP MANAJEMEN LABA PADA E NTITAS PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Mulyaningtyas]]>;
<![CDATA[Eka Fitri Handayani]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v15i1.4731
<![CDATA[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.]]>
<![CDATA[PEMERIKSAAN ULANG ATAS PEMBATALAN KETETAPAN PAJAK SECARA FORMAL ]]>
<![CDATA[Suparna Wijaya]]>;
<![CDATA[Yudhan Wahyu Illahi]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v15i1.4840
<![CDATA[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.]]>
<![CDATA[KAJIAN LITERATUR DAN SINTESIS ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) : SEBUAH STUDI REVIU SISTEMATIS ]]>
<![CDATA[Ilmia Maulidah]]>;
<![CDATA[Wahyu Agus Winarno]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v15i1.4845
<![CDATA[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.]]>
