Behavioral Accounting Journal
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.
Articles
148 Documents
<![CDATA[KESENJANGAN EKSPEKTASI AUDITOR INTERNAL DENGAN AUDITEE ]]>
<![CDATA[Ika Rossi Agustin]]>;
<![CDATA[Rachma Agustina]]>
<![CDATA[ Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v4i2.114
<![CDATA[Based on the result of Financial Report of Jombang District Government or Laporan Keuangan Pemerintah Daerah (LKPD) Fiscal Audit, 2019, The Audit Board of The Republic of Indonesia (Badan Pemeriksa Keuangan Republik Indonesia, BPK) gives a proper unqualified opinion or wajar tanpa pengecualian (WTP).While the results of Financial and Development Supervisory Agency mapping against the Inspectorate of Jombang Regency, it is at level 3 capability (developing). However, there are still some problems, demands, and complaints about the performance of government auditors which indicating public dissatisfaction of local government internal auditor’s performance. On the other hand, the assessment result of local government shows relatively good score. This study aims to investigate the expectation gaps phenomena between auditors and auditees on independence and audit quality. This research was used the quantitative research and data collection method which is a questionnaire then analyzes data using descriptive analysis and an independent t-test. The results of this study indicate that there were an expectation gaps between internal government supervisory apparatus and auditees related to the independence of internal auditors, and also an expectation gap between internal government supervisory apparatus and auditees regarding to the audit quality.]]>
<![CDATA[PENGARUH LINGKUNGAN KERJA, KOMUNIKASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN DI PT. SAMACO ]]>
<![CDATA[Bayu Rama Laksono]]>;
<![CDATA[Acynthia Ayu Wilasittha]]>
<![CDATA[ Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v4i1.117
<![CDATA[Employee performance occurs due to work and communication environment factors. A comfortable and conducive work environment that supports employees will improve employee performance. Good communication and continuously maintained among fellow colleagues will make them compact and always work together in completing tasks given by the company. Then motivation is also a form of employee encouragement to always be enthusiastic in improving employee performance. A total of 300 employees of PT. Samaco is made into a population and taken as many as 75 respondents. Questionnaires were distributed to respondents, then the results will be analyzed by analyzing multiple linear regression, the t-test and F-test hypotheses.. This study found that work environment, communication and motivation variables had a partial and synchronous effect on the work execution variables of PT. Samaco.]]>
<![CDATA[DAMPAK PERUBAHAN PERILAKU KONSUMEN SAAT PANDEMI COVID-19 PADA PENINGKATAN PENJUALAN BISNIS E-COMMERCE DI KABUPATEN SUMENEP ]]>
<![CDATA[Istiyanatul Mahbubah]]>;
<![CDATA[Sofie Yunida Putri]]>
<![CDATA[ Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v4i1.119
<![CDATA[COVID-19 has resulted in various business sectors, especially MSMEs facing far greater challenges and uncertainties than before, so it is necessary to build greater adaptability through the digitalization process, a challenge for all business sectors to operate efficiently and safely. In addition, one way that can help them maintain efficiency and safe operations during the pandemic is to adopt digitalization or start switching from conventional trading methods to online trading, which is often known as electronic commerce (e-commerce). This spending medium is not new. However, due to the limitations and restrictions that existed during the pandemic, consumers tend to experience changes in shopping behavior, so of course this will affect the increase in e-commerce business sales. The study aims to identify how the impact of changes in consumer behavior during the COVID-19 pandemic on increasing sales of e-commerce businesses in Sumenep Regency. The method used in this research is quantitative using SPSS. The conclusion of this study states that there is a change in consumer behavior due to the COVID-19 pandemic which has an effect on increasing sales of E-Commerce business in Sumenep Regency. Which means that the pandemic has resulted in an increase in income for e-commerce business players, when compared to before the COVID-19 pandemic.]]>
<![CDATA[ANALISIS PENGARUH LOCUS OF CONTROL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR (Studi Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Timur) ]]>
<![CDATA[Tri Maryanti]]>;
<![CDATA[Endah Susilowati]]>
<![CDATA[ Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v4i1.128
<![CDATA[This research was conducted to determine the effect of locus of control and leadership style on the performance of BPK auditors at the Representative Office of East Java Province. The results of research with the path coefficent Smart PLS test analysis state that locus of control has a significant effect on auditor performance and leadership style also has a significant effect on the performance of BPK auditors at the Representative Office of East Java Province. The result of R-Square (R2) auditor performance is 0.96, which means that the percentage of the influence of locus of control and leadership style on auditor performance is 96%, while the remaining 4% is explained by other variables.]]>
<![CDATA[EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) PADA PENYUSUNAN LAPORAN KEUANGAN DI DINAS PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN SLEMAN ]]>
<![CDATA[Desti Amalia]]>;
<![CDATA[Abdul Halim]]>
<![CDATA[ Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v4i1.133
<![CDATA[This study evaluates the effectiveness of the implementation of SPIP in the Finance Sub-Section on the process of preparing financial reporting for the Sleman Industry and Trade Office (Disperindag) by referring to Government Regulation Number 60 of 2008 and Regulation of the Head of BPKP Number 4 of 2016. level 4 “Managed & Scalable”. This figure shows that the Government's Internal Control System (SPIP) in the process of preparing SKPD financial reports at the Disperindag Sleman has been effective but not yet optimum. Internal control practices in the process of preparing financial statements have been implemented in accordance with applicable policies, are automated through the Regional Financial Information System, and are documented. However, there are several weaknesses, namely the absence of an evaluation on the development of Human Resources and restrictions on access to financial information systems, as well as evaluation activities that do not use the information system to monitor the progress of follow-up evaluations automatically.]]>
<![CDATA[DETERMINAN NIAT MELAKSANAKAN WHISTLEBLOWING INTERNAL PADA PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA SURABAYA GUBENG ]]>
<![CDATA[Yunita Haripuspita Amir]]>;
<![CDATA[Hero Priono]]>
<![CDATA[ Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v4i1.134
<![CDATA[Whistleblowing system merupakan suatu sistem yang dirancang untuk melaporkan pelanggaran atau kecurangan yang terjadi dalam sebuah organisasi, akan tetapi seringkali ditemukan adanya berbagai hambatan yang dapat mencegah seseorang untuk mau menjadi whistleblower. Fenomena serupa juga terjadi pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng yaitu masih terdapat pegawai pajak yang enggan melaksanakan whistleblowing internal meskipun tidak signifikan. Populasi dalam penelitian ini adalah para pegawai pajak yang bekerja di KPP Pratama Surabaya Gubeng yang berjumlah 109 orang. Teknik pengambilan sampel menggunakan simple random sampling, dimana ukuran sampel minimal berdasarkan penggunaan rumus slovin yaitu minimal 52 sampel dari keseluruhan anggota populasi. Penelitian ini dianalisis menggunakan pendekatan Partial Least Square (PLS) dengan alat analisis SmartPLS versi 2.0.m3. Temuan dari penelitian ini menunjukkan bahwa 1) kesadaran pegawai pajak untuk bekerja secara mandiri dan menjalankan tugas pokok secara efisiensi akan mendorong pegawai pajak untuk melaporkan pelanggaran tersebut kepada orang yang tepat, 2) kesadaran pegawai pajak untuk berperan aktif dalam meningkatkan produktivitas kerja akan cenderung membiarkan manajemen tingkat atas untuk mengetahui pelanggaran, 3) Semakin tinggi pegawai pajak mematuhi peraturan dan standar profesional maka melaporkan kepada supervisi terkait pelanggaran akan meningkat, 4) Tingginya tingkat keseriusan pelanggaran akan mendorong pegawai pajak untuk melaporkan pelanggaran tersebut kepada orang yang tepat, 5) Tinggi atau rendahnya status pelanggar tidak akan mempengaruhi niat melaksanakan whistleblowing internal akan mendorong pegawai pajak tersebut menggunakan saluran pelaporan, dan 6) Ancaman yang mungkin akan diterima pegawai pajak jika melaporkan pelanggaran tersebut akan mendorong pegawai pajak untuk menggunakan saluran pelaporan di dalam organisasi.]]>
<![CDATA[KOMPETENSI AUDITOR SYARIAH MODEL KSOC DITINJAU DARI PERSPEKTIF ISLAM ]]>
<![CDATA[Luluk Musfiroh]]>;
<![CDATA[Dwi Suhartini]]>;
<![CDATA[Lina Dwi Mayasari]]>
<![CDATA[ Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v4i1.135
<![CDATA[This study aims to analyze the competence of the KSOC model of sharia auditors from an Islamic perspective. The research method used is qualitative research, namely library research. The type of library research used is the study of revelatory texts. The researcher collected Al-Quran verses and hadiths regarding the competency elements of the KSOC model of sharia auditors (knowledge, skills and other characteristics). The results showed that Islam illustrates that the three elements of the KSOC are interrelated with one another. Science in the view of Islam is related to faith. The two of them cannot be separated to obtain a high position before Allah SWT. Faith and knowledge that are constantly honed and applied in carrying out tasks will create skills and expertise. Faith also creates integrity, works hard, a willingness to always learn and develop oneself continuously. When the three of them are put together, it will create a professional sharia auditor.]]>
<![CDATA[ASPEK-ASPEK INDIVIDUAL TERHADAP PERTIMBANGAN PROFESIONAL AUDITOR ]]>
<![CDATA[Wiwi Idawati]]>
<![CDATA[ Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v4i2.136
<![CDATA[The goal of this research was to determine “the effect of work experience and gender on audit judgement either partially or simultaneously”. This research is using “a causal-comparative and collection of data by distributing questionnaires to 101 auditors in 30 public accounting firm in Jakarta registered in 2013, with a minimum level position as a senior auditor to partner”. Tests conducted are “validity and realibility, classical assumption and hypothesis testing with multiple linear regression method”. This research was processed through the IBM SPSS 22 with research results showing that “simultaneously work experience and gender significantly affect audit judgement while partial, work experience is significant influence but gender is not significantly affect audit judgement”. For the Accountant Public Office should be open to the research, respondents should be more serious for reading the questions in the questionnaire and come to more training and seminars. For further research, we recommend adding another independent variable and the measurement of gender, should get the number of respondents men and women in equal numbers, so that the results obtained is presented facts on the ground.]]>
<![CDATA[ANALISIS PEMBENTUKAN JUDGEMENT AUDITOR PADA PENILAIAN RISIKO FRAUD: PERSPEKTIF BOUNDED RATIONALITY THEORY ]]>
<![CDATA[Karolina Dyahayu Chandrasari]]>;
<![CDATA[Eko Suwardi]]>
<![CDATA[ Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v4i2.137
<![CDATA[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. To describe the auditor's judgements, the bounded rationality model (Sharda et al., 2014) is used in the form of a combination of problem-solving concepts (Kaufman, 1992) and decision making (Simon, 1977) with a discussion associated with a socio-behavioral perspective (Gibbins, 1984). 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.]]>
<![CDATA[PENGARUH PRODUKTIVITAS PENGRAJIN BATIK TERHADAP KINERJA INDUSTRI SENTRA BATIK DESA KLAMPAR PADA MASA PANDEMI ]]>
<![CDATA[Ika Oktaviana Dewi]]>;
<![CDATA[Dewi Pusparini]]>
<![CDATA[ Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v4i2.143
<![CDATA[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 has increased indirectly. The purpose of this study was to determine the effect of work productivity on the industrial performance of the Klampar batik center. This research includes quantitative research with associative descriptive approach. The sample selection used purposive sampling technique with sampling criteria, namely respondents who became owners and batik craftsmen, aged over 35 years and the number of batik produced in 1 month was more than 100 pieces. The questionnaire was measured using a Likert scale and tested using a data quality test, classical assumption test and hypothesis testing. The results showed that there was a significant effect between ability (X1) on industrial performance (Y) with a significance value of 0.004, there was a significant effect between work morale (X2) on industrial performance (Y) with a significance value of 0.009. While the self-development variable (X3) has no effect on industrial performance (Y) with a significance value of 0.640]]>
