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 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.]]>
<![CDATA[GOOD SELF INTEREST DAN RISIKO TINDAKAN FRAUD: KOMITMEN ORGANISASI SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Novira Sartika]]>;
<![CDATA[Sri Rahayuni]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 15 No. 2 (2022): Volume 15, No.2, September 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v15i2.4718
<![CDATA[This study aims to determine the effect of good self-interest on the risk of fraud with organizational commitment as a mediating variable at the Regional Apparatus Organization (OPD) in Bengkalis City. This study uses a quantitative approach and primary data. The population in this study were employees at OPD in Bengkalis City with the total sample are 78 respondents using purposive sampling technique with the criteria of employees with functional tenure more than 2 years. The data were analyzed using path analysis with the help of SPSS Version 25. The results showed that good self-interest has a significant effect on the risk of fraud with organizational commitment as a mediating variable. So, the higher good self-interest and added the organizational commitment of an employee, can decrease the risk of fraud because the employee will do the best for the organization.]]>
<![CDATA[RELEVANSI FINANCIAL SUSTAINABILITY MEASURES TERHADAP MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PRIMER DAN SEKUNDER YANG TERDAFTAR DI BEI PERIODE 2017-2019 ]]>
<![CDATA[Vivian Witjaksono]]>;
<![CDATA[Felizia Arni Rudiawarni]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 15 No. 2 (2022): Volume 15, No.2, September 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v15i2.4882
<![CDATA[Earnings management has become one of the most crucial issues in a company that can affect the condition of its financial statements. Financial reports are one of the maps that provide sources of information for internal and external parties. This study aims to determine the relevance of financial sustainability measures to the level of earnings management. The method used in this research is linear regression. The objects used in this study are those included in the primary and secondary sector categories listed on the Indonesia Stock Exchange in 2017-2019 with a total sample of 675 firms in 3 years. This study uses Modified Jones Model (Dechow et al., 1995) to detect earnings management behavior. The results of this study indicate that previously managed earnings and efficiency ratio have a significant negative effect on earnings management. In addition, liquidity positively affects earnings management. While leverage has no effect on the level of earnings management. It can be concluded that financial sustainability factors are relevant to earnings management behavior.]]>
<![CDATA[PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS ]]>
<![CDATA[Usman Aprian]]>;
<![CDATA[Ahmad Junaidi]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 15 No. 2 (2022): Volume 15, No.2, September 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v15i2.4900
<![CDATA[This study aims to determine whether cash turnover and receivable turnover have effects on profitability. The research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study used a purposive sampling method, with the number of 55 companies each year, therefore the total sample is 165. The statistical method uses multiple linear regression analysis with t statistics hypothesis testing. The results of this study state that cash turnover has a significant positive effect on profitability. That states, company’s effectivity in managing its cash to generate revenue or sales is very impressive. Contrariwise, receivable turnover has a negative and significant effect on profitability. That states, high levels of receivable can reduce the profitability because the amount of receivable owned is small, which means the credit sales made are low, thus sales volume and profitability will decrease as well.]]>
<![CDATA[PEMBELAJARAN MESIN UNTUK MENILAI KELAYAKAN KREDIT PROYEK RETROFIT: MULTINOMIAL LOGIT ]]>
<![CDATA[Eka Sudarmaji]]>;
<![CDATA[Sri Ambarwati]]>;
<![CDATA[Herlan Herlan]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 15 No. 2 (2022): Volume 15, No.2, September 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v15i2.4912
<![CDATA[Creditworthiness assessment was one of the first areas to apply machine learning techniques in economics. The creditworthiness of retrofit protection was vital for ESCO in determining the credit scoring. This study aimed to develop a retrofitting assessment model to utilize machine learning with multinomial logistic (MNL) and life cycle cost analysis (LCCA). This study aims to provide an evaluation of creditworthiness models from the evaluation of financing alternative in Indonesia's energy efficiency industry. The goal was to reduce the total of prediction error, which comprised bias, variance, and fundamental error. The findings demonstrated that machine learning approaches might yield significantly greater prediction accuracy. In addition, machine learning is also expected to automatically capture the nonlinear relationship between input features and selected results. This study is also expected to draw on ideas from machine learning to develop an enhanced model for retrofitting creditworthiness research and suggest new research directions.]]>
<![CDATA[PENGARUH SKEPTISISME PROFESIONAL DAN KEAHLIAN AUDIT TERHADAP KUALITAS HASIL AUDIT (STUDI PADA INSPEKTORAT ACEH) ]]>
<![CDATA[Surna Lastri]]>;
<![CDATA[Fitri Yunina]]>;
<![CDATA[M. Syarief Putra Utama]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 15 No. 2 (2022): Volume 15, No.2, September 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v15i2.4915
<![CDATA[The purpose of this study examines the effect of professional skepticism and audit expertise on the quality of audit results at the Aceh Inspectorate. Collecting data using a structured questionnaire with a Likert scale. A total of 53 questionnaires were distributed to all auditors at the Aceh Inspectorate. Saturation sampling was used to determine the research sample. The data analysis technique uses multiple linear regression analysis (multiple linear regression). The result shows that professional skepticism and audit expertise have effects on the quality of audit results at the Aceh Inspectorate. Professional skepticism has a positive effect on the quality of audit results, professional skepticism reduces the level of auditor error in conducting audits. Furthermore, audit expertise has a positive effect on the quality of audit results. This research is only limited in scope, especially limitations in sampling and research objects. Limitations need to be considered in further research, namely a more representative research method approach such as taking samples from various parties. Furthermore, this research contributes to the model of testing the quality of audit results through the relationship of professional skepticism and audit expertise with the quality of audit results, while also expanding the discussion on strategies for obtaining quality audit reports at the Aceh Inspectorate.]]>
<![CDATA[FAKTOR YANG MEMENGARUHI PERSEPSI MAHASISWA DALAM MENGGUNAKAN SOFTWARE AKUNTANSI SAAT PEMBELAJARAN JARAK JAUH ]]>
<![CDATA[Aulia Salsabila]]>;
<![CDATA[Dewi Febriani]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 15 No. 2 (2022): Volume 15, No.2, September 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v15i2.5043
<![CDATA[This study discusses the factors influencing students’ perceptions of using accounting software during distance learning. This study uses a descriptive quantitative approach. The data were obtained from questionnaires distributed to 134 students. SEM-PLS method with smartPLS was employed in this study. The result of this study states that distance learning has a negative effect on computer anxiety and computer anxiety itself negatively affects computer self-efficacy, perceived ease of use, and perceived usefulness. Computer self-efficacy has a positive effect on perceived ease of use. Perceived ease of use has a positive effect on perceived usefulness. This study examines only the factors influencing student perception and intention to use accounting software. This study provides empirical evidence on the effect of transactional distance and other factors such as computer anxiety and computer self-efficacy on perceptions of using accounting software. In addition, this research can enrich study materials or references for the future research.]]>
<![CDATA[Evaluasi pembelajaran daring untuk mengurangi potensi kecurangan akademik: A case study ]]>
<![CDATA[Angela Caroline]]>;
<![CDATA[Yenny Sugiarti]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 16 No. 1 (2023): Volume 16, No.1 Maret 2023 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v16i1.4929
<![CDATA[The Covid-19 has had an impact on all fields, especially in education. Higher education changes its learning methods from face-to-face to distance learning. The teaching assistant class at PTS ”X” must also turn into distance learning. The online learning process has some limitations so that it increase the academic fraud by students. The purpose of this study is to explain the types of events that occur during online learning in the assistance class, the causal factors and efforts to prevent them. This research is a case study in the teaching assistant class at University X. The data was obtained by inteviewing, observing, and analyzing the assistance documents which were then analyzed by qualitative method. The results of this study indicate that online learning process at University X has not been effective to prevent academic fraud so plagiarism, data manipulation, cheating, and collusion occur. Some recommendations to improve the online learning system should be carried out, such as enforcement of rules and strong punishment related to fraud, modification of the assessment system, increased supervision and good communication between assistants and assistant class participants. The results of this study are expected to be adopted by universities to increase the effectiveness of the online learning system used.]]>
<![CDATA[Determinan tata kelola pemerintahan pada OPD kabupaten Bima ]]>
<![CDATA[Nadia Ersy Mithasarinama]]>;
<![CDATA[Biana Adha Inapty]]>;
<![CDATA[Nurabiah]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 16 No. 1 (2023): Volume 16, No.1 Maret 2023 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v16i1.5227
<![CDATA[This study aims to examine whether the regional financial accounting system, human resource competence, transparency and accountability of financial management have an effect on good governance. The approach used is quantitative data. This study’s population is all OPD in Bima Regency with the sample criteria, namely employees who carry out accounting or financial administration functions. The sampling technique used was purposive sampling with a sample of 122 respondents. The results of this study indicate that regional financial accounting systems and financial management transparency have no effect on good governance, while human resource competency and financial management accountability have a positive effect on good governance. The implication of this research is that the Bima Regency Government can improve the competence of employees who work as financial managers by providing education and training related to good governance and placing appropriate apparatus in the field of regional financial management. The results of the research contribute to enriching knowledge regarding the application of Stewardship Theory. The government as the holder of the trust can carry out good governance. The financial accounting system must comply with predetermined standards so it can produce financial reports that can be accounted for, are relevant, reliable, comparative and verifiable.]]>
<![CDATA[Determinants of earnings quality: An empirical study in Indonesia ]]>
<![CDATA[Hairul Anam]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 16 No. 1 (2023): Volume 16, No.1 Maret 2023 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v16i1.5258
<![CDATA[This study aims to investigate the factors that influence the quality of earnings. In this study, there are three independent variables: capital structure, investment opportunity set, and information asymmetries on earnings quality. Indicators of earnings quality are discretionary accruals. The capital structure will be expressed as a ratio of debt to equity. Comparing the investment opportunity set's market value to its book value allows for its evaluation. Information asymmetries are quantified using the bid-ask spread. The population studied utilizes the manufacturing sector. The method of determining a sample using the technique of purposive sampling. As many as 160 firm years were used to collect research samples that met the criteria. The analysis instrument employs multiple linear regression analysis techniques. According to the findings of the study, capital structure and asymmetric information have a positive impact on earnings quality. Moreover, the investment opportunity set has no effect on the quality of earnings.]]>
