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Behavioral Accounting Journal
Published by Universitas Pembangunan Nasional Veteran Jawa Timur
ISSN : -     EISSN : 26157004     DOI : https://doi.org/10.33005/baj.v4i2
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
An objective of Behavioral Accounting Journal (BAJ) is to publish the high quality articles of behavioral accounting research from various paradigm, both mainstream or non mainstream. Specifically, BAJ accepts the articles of behavioral research in the areas: - Financial Accounting - Taxation - Accounting Information System - Accounting for Public Sector or Non-Profit Organizations - Auditing - Managerial Accounting - Capital Market The audiences of BAJ is not only the academicians, but also the graduate students, practitioners, and others interested in business research. This journal accepts the articles in English and Bahasa Indonesia, and published twice in a year, June and December. The primary criterion for publication in BAJ is the significance of the article’s contribution to the literature in behavioral accounting area. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 8 Documents
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Search results for , issue "Vol. 4 No. 2 (2021): Behavioral Accounting Journal" : 8 Documents clear
KESENJANGAN EKSPEKTASI AUDITOR INTERNAL DENGAN AUDITEE Ika Rossi Agustin; Rachma Agustina
BAJ: Behavioral Accounting Journal Vol. 4 No. 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

The research carried out aims to determine whether there is a gap in expectations of audit quality and independence between auditees, namely the village government of Jombang district and internal auditors who are under the inspectorate in Jombang district. By using quantitative research methods and collecting data in the form of a questionnaire, then processing the data with SPSS and analyzing the data using descriptive analysis and independent t-test. The research results show that there is a gap in expectations between the Government Internal Supervisory Apparatus and the audited party related to the independence of the internal auditor, as well as a gap in expectations between the Government Internal Supervisory Apparatus and the audited party related to audit quality.
ANALISIS PEMBENTUKAN JUDGEMENT AUDITOR PADA PENILIAN RISIKO FRAUD: PERSPEKTIF BOUNDED RATIONALITY THEORY Karolina Dyahayu Chandrasari; Eko Suwardi
BAJ: Behavioral Accounting Journal Vol. 4 No. 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

External audit provides public confidence in the financial statements. However, the profession is very vulnerable to cases of fraud. So that the public's trust in the quality of the external auditors' judgement decreases. There have been many studies that discuss the factors that cause audit failure and audit quality. However, surprisingly little is known about the fundamental question: how does the rationality of individual auditors affect audit judgements? This study aims to describe the formation of auditor's judgement on fraud risk assessment using the bounded rationality model concepts. The author uses case study research with a qualitative approach. It involves a single unit of analysis in the form of an individual auditor, and discussion is carried out around the scope of the auditor's behavior by interview method. We found that the auditors adhered firmly to the template built from understanding the audit environment and systematically and sequentially described the three main processes of judgement formation in the form of simplification, validation, and rationalization. The model can also point out that not only is the satisficing concept involved, but the stopping rule concept also influences the formation of auditor judgement.
PENGARUH LITERASI KEUANGAN, KEPRIBADIAN DAN PERBEDAAN GENDER TERHADAP PERENCANAAN KEUANGAN KELUARGA DI POLITEKNIK PELAYARAN SURABAYA Rizky Indra Pradita
BAJ: Behavioral Accounting Journal Vol. 4 No. 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

This research is to gain an understanding, to test, and to prove the influence of financial literacy, personality and gender differences on family financial planning. This study applies a "quantitative approach". The information obtained in this study uses “primary data” collected through a questionnaire survey. The sample in this study was "Surabaya Polytechnic Employees". Sample selection using incidental sampling method. Data analysis used validity test, reliability test and multiple linear regression with SPSS 23 application. The findings showed that financial literacy partially had a negative effect on Family Financial Planning at the Surabaya Shipping Polytechnic. Personality and gender differences partially have a positive effect on Family Financial Planning at the Surabaya Shipping Polytechnic. Simultaneously there is an influence of financial literacy, personality and gender differences on family financial planning at the Surabaya Shipping Polytechnic.
PENGARUH PRODUKTIVITAS PENGRAJIN BATIK TERHADAP KINERJA INDUSTRI SENTRA BATIK DESA KLAMPAR PADA MASA PANDEMI Ika Oktaviana Dewi; Dewi Pusparini
BAJ: Behavioral Accounting Journal Vol. 4 No. 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

Productivity as a determining factor in achieving organizational goals, such as the batik industry to achieve goals must spur work productivity so that the performance of the batik industry increases indirectly. This study aims to determine the effect of work productivity on the industrial performance of the Klampar batik center. This research includes quantitative research. The sample selection used purposive sampling technique with sampling criteria, namely respondents who became owners and batik craftsmen, aged over 35 years with the number of batik produced in 1 month above 100 pieces of batik. The questionnaire was measured using a Likert scale. The results showed that there was a significant effect of the ability variable on industrial performance and the morale variable on industrial performance also had a significant effect, while the self-development variable had no effect on industrial performance. The existence of the Covid-19 pandemic does not reduce the ability and work spirit of batik craftsmen.
PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN BISNIS ONLINE DI SURABAYA Muslimin
BAJ: Behavioral Accounting Journal Vol. 4 No. 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

Tax compliance is the attitude or action of a taxpayer who is obedient to taxation provisions based on the applicable laws. The goals of this research were to prove “the effect of understanding, awareness, and tax sanctions on individual taxpayer compliance who conducts online business activities in Surabaya”. The applied method is using “a quantitative method”. The sample in this research were “taxpayers who do online business” where the whole amount of sample is 100 respondents. The determination of that sample is using “the Probability sampling technique with the Simple Random Sampling technique”. The data collection technique used a mail survey. The findings of this research showed how “the individual taxpayers who do online business in Surabaya” have a high level of compliance when tax sanctions are actually applied. However, on the other hand, the research results have not provided evidence that the level of understanding and awareness of taxes can increase the level of compliance in paying taxes. For this reason, the recommendation that can be given to the tax authorities is that tax sanctions must be strictly implemented so that taxpayers become more obedient.
STUDI PERILAKU BERDASARKAN PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI APARATUR PENGELOLA DANA DESA DAN KOMITMEN ORGANISASI TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA Tituk Diah Widajantie
BAJ: Behavioral Accounting Journal Vol. 4 No. 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

This study aims to identify, test and demonstrate the benefits of community involvement, the potential of regional financial management tools, and the commitment of the organization responsible for managing the APBD in Tarik Regency. This study includes several approaches. The population in this study resides in Tarik District and the surrounding villages. The Intentional Sampling method was used in the selection of the model by taking a sample of 96 participants. The theory was tested using a series of horizontal analysis methods, which previously tested positive data, static values, and static measurements using SPSS 24. The results showed that the diversity of community participation and the capacity of local government officials affected responsibility. regional financial management, if various institutional commitments do not affect regional financial management obligations.
ASPEK – ASPEK INDIVIDUAL TERHADAP PERTIMBANGAN PROFESIONAL AUDITOR Wiwi Idawati
BAJ: Behavioral Accounting Journal Vol. 4 No. 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

This research is a quantitative study that aims to find out the influence of auditor experience and gender on the auditor's professional considerations. This study used auditors working at the Public Accounting Firm in the DKI Jakarta area as samples. Sampling using random sampling methods with a sample number of 101 auditors worked at 30 Public Accounting Firms in the DKI Jakarta area. Hypothesis testing in this study used multiple linear regression analysis using the SPSS version 23 program with a significance level of 0.05%. The results of the test showed that (1) there was a significant influence on the auditor's work experience on the auditor's professional considerations, (2) there was no gender influence on the auditor's professional considerations
PENGARUH INTERNET FINANCIAL REPORTING, TINGKAT PENGUNGKAPAN INFORMASI BERBASIS WEBSITE, DAN JUMLAH SAHAM BEREDAR TERHADAP FREKUENSI PERDAGANGAN SAHAM Erna Sulistyowati; Meidy Tiara Nur Sausan; Faluthia Fitri Puspaningrum
BAJ: Behavioral Accounting Journal Vol. 4 No. 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

The aims of this study are: to prove, test, empirically and analyze the impact of Internet Financial Reporting on Stock Trading Frequency, the impact of the Level of Information Website Disclosure on Stock Trading Frequency, and the impact of the Number of Outstanding Shares on the Trading Frequency of Shares. This study uses quantitative methods using secondary data taken from the company's website and the IDX in 2016-2018. In this study, data analysis techniques uses with multiple linear regression SmartPLS 3.29. The results of this study were conducted if (1) Internet Financial Reporting has no effect on Stock Trading Frequency, (2) Website-Based Information Disclosure Level has no influence on Stock Trading Frequency, (3) Number of Outstanding Shares will have no effect. The implication of this research is that it pays attention to financial information in the company that is entered through the website then investors can predict future financial performance and prospects and can make decisions related to investment decision making, by uploading and updating information owned by the company can provide education to the public. users and prosper the company. The high and low use of information information sites will have a small impact on the magnitude of the company's impact on investor decisions. In addition, taking into account factors other than the number of shares outstanding, such as fundamental factors and stock prices, can attract investors to invest in the company, because basically investors in buying shares must choose liquid shares.

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