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Behavioral Accounting Journal

baj
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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 148 Documents

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PENGARUH KESADARAN PAJAK, PENGETAHUAN PAJAK, SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS KANTOR BERSAMA SAMSAT SURABAYA SELATAN) Tituk Diah Widajantie; Dyah Ratnawati; Tamadoy Thamrin; Muhammad Hilmi Arifin
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

The tax is a compulsory levy paid by the citizen to the country and is used for the benefit of government and the general public. Tax is one of the country revenues to carry out the government activities, both the central and regional governments. A vehicle tax is a source of regional revenues. A compliance with vehicle taxpayers is one of the indicators in increasing local revenue. This research aimed to analyze the effect of taxpayer awareness, tax knowledge, and tax sanctions on vehicle taxpayer compliance. The population that has been used was all vehicle taxpayers in SAMSAT, South Surabaya. Meanwhile, the sample that has been used was 100 vehicle taxpayers by using random sampling technique. In this research, the data used a questionnaire. The technique of data analysis was using multiple linear analysis. The type of this research was quantitative research. The results of the research were the tax awareness and the tax sanctions significantly influenced vehicle taxpayer compliance while the tax knowledge had no effect on vehicle taxpayer compliance.

BUDAYA ORGANISASI, PERILAKU DISFUNGSIONAL DAN KINERJA PADA TAHAP PERENCANAAN ANGGARAN S. Hikmah Jamil
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This research aimed to explained the effect of dysfungtional behavior as mediator variabel that correlated organizational behavior and public servant performance. This research use explanatory research, objected to local government of Sumenep, Indonesia. This research use a quantitative approach, with data collection techniques using questionnaires. The population in this study were all structural officials who worked in the official offices in Sumenep Regency which consisted of 16 official offices. From 317 questionnaires distributed to respondents, only 162 questionnaires can be processed and become research samples. Data were analyzed using Partial Least Square (PLS). The result showed no effect of participation budgeting on the performance of the apparatus either directly or through the dysfungtional behavior as a moderating variable. While the organizational culture give effect to the performance of the apparatus and dysfungtional behavior directly. This research found that dysfungtional behavior has not been able to moderate the relation of budgeting participation and oganizational culture on the performance of local apparatus. Organizational culture can effect the performance of the officers and officials dysfungtional behavior. Organizational culture give more effect to the participation of budgeting on the performance of local apparatus

HUBUNGAN ANGGARAN PARTISIPASI DAN BUDGETARY SLACK DENGAN INTERNAL CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PTS KABUPATEN JOMBANG) Rachma Agustina; Sri Trisnaningsih
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study aims to determine the direct effect of budgetary participation on budgetary slack; the effect of the interaction between internal control and budgetary participation on budgetary slack. This type of quantitative research with purposive sampling method. The study population was 204 managers from 9 PTS, while a sample of 51 from 6 PTS in Jombang. Data analysis techniques with the SPSS program use data quality tests, classic assumption tests and hypothesis testing in the form of Moderated Regression Analysis (MRA). The results showed that budgetary participation did not affect budgetary slack directly, the interaction of internal control with budgetary participation did not affect budgetary slack.

PENGARUH TEKANAN WAKTU, TEKANAN KETAATAN, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PERSONIL APARAT PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PENDETEKSIAN FRAUD Gusti Dian Prayogi; Erina Sudaryati
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Agustini, N. K. R., & Merkusiwati, N. K. L. A. (2016). Pengaruh Tekanan Ketaatan, Senioritas Auditor Dan Tekanan Anggaran Waktu Terhadap Audit Judgment. Universitas Udayana, 15, 433–462. Akhtar, S., bin Arshad, M. A., Mahmood, A., & Ahmed, A. (2015). Spiritual Quotient and Ethical Values towards Organizational Sustainability. International Letters of Social and Humanistic Sciences, 58(2001), 1–7. https://doi.org/10.18052/www.scipress.com/ilshs.58.1 Anggriawan, E. F. (2014). Summary for Policymakers. In Intergovernmental Panel on Climate Change (Ed.), Climate Change 2013 - The Physical Science Basis (Vol. 3, pp. 1–30). https://doi.org/10.1017/CBO9781107415324.004 Anwar Prabu, M. (2015). Mangkunegaran, Anwar Prabu. 2009. Manajemen Sumber Daya Manusia Perusahaan. (12th ed.). Bandung: PT Remaja Rosa Karya. Bodnar, G. H., & Hopwood, W. S. (2012). Accounting Information System. Pearson - Prentice Hall. Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2017). Explaining the influence of time budget pressure on audit quality in Sweden. Journal of Management and Governance, 21(2), 331–350. https://doi.org/10.1007/s10997-016-9346-4 Chandra, & Ramantha. (2013). Pengaruh Independensi dan Tiga Kecerdasan terhadap Pertimbangan Pemberian Opini Auditor. Ejournal Akuntansi Universitas Udayana, 4(3), 489–508. Crowe, H. (2011). Accounting Standard Update. Retrieved December 18, 2017, from http://www.crowehorwath.net/id/ Darori. (2017). Peran Auditor Internal Pemerintah Dalam Pencegahan Dan Pendeteksian Fraud. Jurnal Ilmiah Administrasi Publik ( JIAP ), 3(2), 83–92. Drupadi, M. J., & Sudana, I. P. (2015). Pengaruh Keahlian Auditor, Tekanan Ketaatan Dan Independensi Pada Audit Judgme. Fakultas Ekonomi Dan Bisnis Universitas Udayana (Unud), 3, 623–655. https://doi.org/10.1128/AEM.02227-09 Fauzan, M. F. A. (2017). Pengaruh Kecerdasan Emosional , Kecerdasan Spiritual , Dan Tekanan Klien Terhadap Kualitas Audit. Jurnal Profita, 7(2), 1–19. Fitriyani, M. (2013). Pengaruh Gender,tekanan ketaatan, kompleksitas tugas dan pengalaman auditor terhadap Audit judgement. Jurnal Bisnis Manajemen Dan Ekonomi. Floretta, G. (2014). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual dan Etika Profesi terhadap Kinerja Auditor pada Kantor Akuntan Publik DKI Jakarta. Jurnal Binus University. Gamar, N., & Djamhuri, A. (2015). Auditor Internal sebagai “Dokter” Fraud di Pemerintah Daerah. Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2015.04.009 Ginanjar, A. (2001). Rahasia Sukses Membangun Kecerdasan Emosi dan Spiritual. Jakarta: Penerbit Arga. Hasanuddin, R., & Sjahruddin, H. (2017). The Structure of Emotional Intelligence, Spiritual Intelligence and Its Relationship with Work Enthusiasm and Auditor Performance. World Journal of Business and Management, 3(1), 67. https://doi.org/10.5296/wjbm.v3i1.11321 Kurnia, W., Khomsiyah, & Sofie. (2014). Pengaruh kompetensi, independensi, tekanan waktu, dan etika auditor terhadap kualitas audit. E-Journal Akuntansi Fakultas Ekonomi, 1(2), 49–67. Notoprasetio, C. G. (2012). Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Auditor Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Surabaya. Jurnal Ilmiah Mahasiswa Akuntansi, 1(4), 76–81. Retrieved from http://jurnal.wima.ac.id/index.php/JIMA/article/view/250 Pengaruh Tekanan Ketaatan, Pengalaman Audit, D. A. T. T. A. J. (2014). PENGARUH TEKANAN KETAATAN , PENGALAMAN AUDIT , DAN AUDIT TENURE TERHADAP AUDIT JUDGEMENT Maria Magdalena Oerip Liana Sofiani dan Elisa Tjondro. Universitas Kristen Petra, 4(1). Petraşcu, D., & Tieanu, A. (2014). The Role of Internal Audit in Fraud Prevention and Detection. Procedia Economics and Finance, 16, 489–497. https://doi.org/10.1016/s2212-5671(14)00829-6 Praditaningrum, A. S., & Januarti, I. (2012). Analisis Faktor-Faktor Yang Berpengaruh Terhadap Audit Judgment. Jurnal Bisnis Manajemen Dan Ekonomi, 1–28. Putu, D., & Mahadewi, L. (2015). PENGARUH INTELLIGENCE QUOTIENT ( IQ ), DAN EMOTIONAL SPIRITUAL QUOTIENTS ( ESQ ) TERHADAP PERILAKU ETIS PROFESI AKUNTAN PUBLIK DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI ( STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BALI ) e-Journal Ak S1 U. E-Journal Ak S1 Universitas Pendidikan Ganesha, 1(3). Rahman, Z. A., & Shah, I. M. (2015). Measuring Islamic Spiritual Intelligence. Procedia Economics and Finance, 31(15), 134–139. https://doi.org/10.1016/s2212-5671(15)01140-5 Rosadi, R. A., & Waluyo, I. (2017). PENGARUH GENDER, TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT. Nominal, Barometer Riset Akuntansi Dan Manajemen, 6(1). https://doi.org/10.21831/nominal.v6i1.14337 Rustiarini, N. W. (2013). Pengaruh Kompleksitas Tugas, Tekanan Waktu, dan Sifat Kepribadian pada Kinerja. MAKARA of Social Sciences and Humanities Series, 17(2), 126–138. https://doi.org/10.7454/mssh.v17i2.2961 Sukirman, & Pramono Sari, M. (2013). Model Deteksi Kecurangan Berbasis Fraud Triangle. Jurnal Akuntansi Dan Auditing, 9(2), 199–225. https://doi.org/10.14710/jaa.v9i2.5994 Svanberg, J., & Öhman, P. (2013). Auditors’ time pressure: does ethical culture support audit quality? Managerial Auditing Journal, 28(7), 572–591. https://doi.org/10.1108/MAJ-10-2012-0761 Tuanakotta, T. M. (2012). Audit Berbasis ISA (International Standards on Auditing). Jakarta: Salemba Empat. Umar, M., Sitorus, S. M., Surya, R. L., Shauki, E. R., & Diyanti, V. (2017). Pressure, dysfunctional behavior, fraud detection and role of information technology in the audit process. Australasian Accounting, Business and Finance Journal, 11(4), 102–115. https://doi.org/10.14453/aabfj.v11i4.8 Wijaya, I. A., & Yulyona, M. T. (2017). Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality? International Journal of Economics and Financial Issues, 7(3), 398–403. Zakaria, N. B., Yahya, N., & Salleh, K. (2013). Dysfunctional Behavior among Auditors : The Application of Occupational Theory. Journal of Basic and Applied Scientific Research, 3(9), 495–503.

PERSEPSI MAHASISWA AKUNTANSI DALAM MEMILIH KARIR SEBAGAI AKUNTAN PUBLIK PADA UNIVERSITAS NUSANTARA PGRI KEDIRI Sa’dullah Sa’dullah
Behavioral Accounting Journal Vol 2 No 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

The aim of this research is to test the accounting students’ perception in choosing a career as a public accountant in university of Nusantara PGRI Kediri.This research is based on quantitative used survey method. Technique of collecting data is conducted by interview, questionnaire and observation. Technique of analyzing data in this research used Partial Least Square (PLS).The research findings showed that financial appreciation, professional training, social value, working environment, job vacancy, family and personality has influenced in choosing a career as a public accountant. The result showed that many factors influenced someone in choosing a career as a public accountant.

DIGITAL DISRUPTION: PELUANG ATAU ANCAMAN BAGI EKSISTENSI PROFESI AKUNTAN DI MASA DEPAN Sofie Yunida Putri
Behavioral Accounting Journal Vol 2 No 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study aims to examine the impact, both opportunities and threats, of digital disruption on the existence of the accounting profession in the future. This is a qualitative research with a transcendental phenomenology approach, which explores accountants' perspectives related to the digital disruption phenomenon faced by the accounting profession. Data collection was carried out with a semi-structured interview technique of three key informants who worked as educators at UPN "Veteran" Jawa Timur. The impact of digital disruption in this research is the impact of the use of virtual classroom systems on accountant educators and the use of accounting software for accountants. The results of this study indicate that digital disruption has no impact on the existence of the accounting profession as long as the accountant is able to adapt to technological developments. Therefore, to maintain its existence, an accountant must be able to adapt to technologicaldevelopments and increase his mastery of knowledge.

PENGENDALIAN INTERNAL ATAS SIKLUS PENGELUARAN PADA SEBUAH PERUSAHAAN KONTRAKTOR DI INDONESIA Fina Amaliah Hidayanti
Behavioral Accounting Journal Vol 2 No 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study aimed to evaluate the company's internal control implementation of expenditure cycle Standard Operating Procedure (SOP) PT. DWK. This study used an interpretive qualitative approach. This study found the lack of authorization on cash out evidence, disuse of temporary bon documents and drafts, and lack of management commitment in implementing SOP. The results of this study is to provide recommendations on the weaknesses of the implementation of SOP expenditure cycle of PT. DWK. By doing this research, misuse in the application of SOP expenditure cycle are expected can be minimized and prevented, so that the company's resources can be used effectively and efficiently.

KEBIASAAN MENCATAT TRANSAKSI KEUANGAN DAN PENGARUH TINGKAT PENGHASILAN PADA KELUARGA AKUNTAN Danyswara Madyasta
Behavioral Accounting Journal Vol 2 No 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Research Objectives to evaluate the habits of household accountants in recording family finances, because basically they have skills in terms of financial recording and reporting. This study uses a qualitative approach with several family accountant informants, both those who have habits and those who do not keep records of family finances. The results showed that family accountants who were not accustomed to recording family finances, often had many sudden and urgent family needs. They assume without doing the recording and analysis of perceived family financial budget more effectively, while the family accountant who initially make a habit of financial records of the family are accustomed to anymore because there is an increase in family income.

PENGARUH PENGALAMAN AUDITOR, PROFESIONALISME, DAN INDEPENDENSI TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT DENGAN AUDIT JUDGEMENT SEBAGAI VARIABEL MODERATING Kiki Putri Dwi Novianti
Behavioral Accounting Journal Vol 2 No 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study aims to analyze the effect of auditor experience, professionalism and independence influencing audit assessment, which also aims to analyze audit assessments to strengthen auditor experience, professionalism, and independence of the accuracy of audit results. This type of research is quantitative research. The sample in this study was 75 respondents who were calculated using the Slovin formula. The data source of this research is an auditor who works in a public accounting firm in Surabaya. Data collection techniques using a questionnaire taken by drawing. Test the hypothesis by comparing the results of the path coefficient with the T-table with the Partial Least Square (PLS) approach. The results showed that the influence of auditor experience, professionalism, and independence influences the accuracy of opinion results. Audit judgment strengthens experience and independence influences the accuracy of opinion results, while audit judgment does not affect the strengthening of professionalism regarding the accuracy in providing audit opinion.

PENGARUH PEMAHAMAN DAMPAK KORUPSI TERHADAP MINAT MASYARAKAT SEBAGAI CITIZEN CONTROL Saadah Saadah; Syakieb Arsalan; Dini Verdania Latif
Behavioral Accounting Journal Vol 2 No 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Corruption is defined as "misuse of public office for personal gain". This definition leads to corruption being concentrated in the hands of the elite. Corruption interferes with governance practices, reducing public funds available to support economic growth programs, in turn, will reduce public trust in the government. To prevent corruption, the government develops e-government. The implementation of e-government aims to enable the government to provide information on the administration of government activities in a transparent and accountable manner and to make it easier for the public to access this information. With the ease of access, it is expected that the community can participate in overseeing the government activities as citizen control. The interest of the community as citizen control can also be influenced by people's understanding of the impact of corruption. If the public is aware of losses due to corruption, the community will be encouraged to monitor the government carefully. This study aims to determine the effect of understanding the impact of corruption on community interest as citizen control. This research is an explanatory research. Sample in this study are residents of the city of Bandung. The results of the study indicate that understanding the impact of corruption by the public has an effect on people's interest as citizen control.

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Sofie Yunida Putri

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Jl. Raya Rungkut Madya, Gunung Anyar, 60294, Surabaya

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Kota surabaya,

Jawa timur

INDONESIA

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Home Page

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Editorial Team

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Contact Name Sofie Yunida Putri

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Journal Mail Official baj@upnjatim.ac.id

Editorial Address Jl. Raya Rungkut Madya, Gunung Anyar, 60294, Surabaya

Location Kota surabaya, Jawa timur INDONESIA

Abstract

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Abstract

Contact Name
Sofie Yunida Putri

Contact Email
sofie.yunida.ak@upnjatim.ac.id

Phone
-

Journal Mail Official
baj@upnjatim.ac.id

Editorial Address
Jl. Raya Rungkut Madya, Gunung Anyar, 60294, Surabaya

Location
Kota surabaya,

Jawa timur

INDONESIA