Disclosure: Journal of Accounting and Finance
Disclosure: Journal of Accounting and Finance is a peer-reviewed journal published by Institut Agama Islam Negeri (IAIN) Curup, Indonesia twice a year (May and November). Disclosure: Journal of Accounting and Finance aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, Disclosure provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession.Disclosure accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. Disclosure accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Articles
28 Documents
<![CDATA[The Effect Of Corporate Governance And Political Connections On The Application Of Conditional Conservatism (Study On Non-Financial Companies Registered In Indonesian Stock Exchange In 2012-2018) ]]>
<![CDATA[Herawansyah Herawansyah]]>;
<![CDATA[Rini Indriani]]>;
<![CDATA[Nadine Nathasya Sitorus]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol 1, No 1 (2021) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (834.451 KB)
|
DOI: 10.29240/disclosure.v1i1.3201
<![CDATA[This study aimed to examine the effect of corporate governance and political connections on the application of conditional conservatism. The sample in this study are non-financial companies listed on Indonesia Stock Exchange period 2012-2018. The number of samples in this study were 82 non-financial companies. Data analysis was performed with multiple regression analysis. The result of study showed that board of commissioner, audit committee size, audit committee independence, and institutional ownership have an effect on conditional conservatism. This study also has a result that political connections have a negatif influence on conditional conservatism. It means more higher the companies have indicated by political connections, the lower the application of conditional conservatism. Variable board of director, independence commissioner, auditor expertise, the quality of the accounting firm which is proxied by BIG4, and managerial ownership have no effect on conditional conservatism.]]>
<![CDATA[Implementasi PSAK NO. 106 Akuntansi Musyarakah Pada Produk Pembiayaan Kepemilikan Rumah ]]>
<![CDATA[Soleha Soleha]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol 1, No 2 (2021) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (280.514 KB)
|
DOI: 10.29240/disclosure.v1i2.3775
<![CDATA[As on of the Business measuring tools, accounting is inseparable from Business Activities owing to its function to provide information about the financial condition and as a medium of accountability between parties. Therefore, accounting standards are essentially required to prevent from any kinds of abuse of Authority and Disputes. Some Research findings highlights that most of the banks have not implemented accounting standards. This Research uses qualitative normative approach by researching financing managers as the Research subjects representing the bank institution. The data Wet collected through instrument of interview and documentation. The data Wet analyzed with qualitative analysis. In practice, this bank has complied with accounting standards. Such statement of accounting standards applied to home financing Products is its conformity with statement of Financial Accounting Standards (PSAK) No. 106 on Musyarakah Accounting.]]>
<![CDATA[Implementasi Konsep Bagi Hasil Produk Pembiayaan Ditinjau Dari Fatwa DSN-MUI Nomor 14 DAN 15 Tahun 2000 (Study Kasus Bank Syariah Mandiri KCP Curup) ]]>
<![CDATA[Ranaswijaya Ranaswijaya]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol 1, No 1 (2021) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (770.965 KB)
|
DOI: 10.29240/disclosure.v1i1.2932
<![CDATA[The purpose of this study is to find out how to apply the concept of profit sharing to financing products at Bank Syari'ah Mandiri KCP Curup which includes financial administration records which will be analyzed with DSN fatwa no. 14/DSN-MUI/IX/2000 and the profit-sharing method analyzed by DSN fatwa no. 15/DSN-MUI/IX/2000. This research is a field research with a qualitative descriptive approach. The main data source of this research comes from field data by collecting data from informants. The results showed that the profit sharing at Bank Syari'ah Mandiri KCP Curup was applied to Chanelling financing and Revolving Fund Financing. In terms of recording financial administration, when the transaction is related to bank disbursements the method used is accrual basis while when the transaction is related to bank receipts the method used is cash basis. This is in accordance with DSN fatwa no. 14/DSN-MUI/IX/2000. Chanelling financing method used is revenue sharing and Revolving Fund Financing cannot be classified into profit sharing or revenue sharing, the determination of the amount of bank profit is based on the use of capital by customers each month as seen from customer account mutations so that it is not relevant to DSN fatwa no. 15/DSN-MUI/IX/2000.]]>
<![CDATA[Faktor Yang Memengaruhi Kualitas Audit Internal Dengan Top Management Support Sebagai Variabel Moderasi (Studi Pada Perguruan Tinggi BLU di Indonesia) ]]>
<![CDATA[Yudha Prawira]]>;
<![CDATA[Lismawati Lismawati]]>;
<![CDATA[Aisyah Aisyah]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol 1, No 2 (2021) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (412.705 KB)
|
DOI: 10.29240/disclosure.v1i2.2839
<![CDATA[This study aims to examine the effect of internal auditor competence, internal auditor independence, and internal auditor size on the quality of internal audit auditors of SPI at PTN BLU in Indonesia and to examine whether there is a moderating effect of top management support. The data used in this study are primary data obtained from the results of distributing questionnaires to internal auditors who work in the Internal Control Unit at Higher Education Public Service Bodies in Indonesia. The sampling method used in this study was a census, with 34 respondents. The data analysis method used is moderated regression analysis (MRA). Based on the research results, it is known that: First, the internal auditor's competence has a positive effect on the quality of internal audit. Second, the independence of the internal auditor has a positive effect on the quality of internal audit. Third, internal auditor size has no positive effect on internal audit quality. Fourth, top management support does not moderate the relationship between internal auditor competence, internal auditor independence, and internal auditor size on internal audit quality.]]>
<![CDATA[Efek Pemilu Presiden Terhadap Volume Perdagangan Saham di Pasar Modal Indonesia ]]>
<![CDATA[Citra Puspa Permata]]>;
<![CDATA[Muhammad Abdul Ghoni]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol 1, No 1 (2021) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (947.548 KB)
|
DOI: 10.29240/disclosure.v1i1.2938
<![CDATA[The “reason for this research is to see the average difference of stock trading volume activity after and before the implementation of the Presidential Election. This research uses an event study, where the research is conducted for 7 working days after up to 7 working days before the implementation of the presidential election. This study uses additional information obtained from the Indonesia Stock Exchange. The information used in this test includes a list of LQ45 shares, daily trading volume, and number of shares outstanding. While the samples used are stocks that are included in the LQ45 list on the Indonesia Stock Exchange.”The results showed that from the results of statistical tests on the average difference of stock trading volume activity after and before the implementation of the presidential election, there was a significant difference to the average stock trading volume activity after and before the implementation of the presidential election.]]>
<![CDATA[Analisis Pengaruh Ukuran Perusahaan dan Opini Audit Terhadap Audit Delay pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Fedi Ameraldo]]>;
<![CDATA[Ledhy Khoirunnisa]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol 1, No 2 (2021) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (448.472 KB)
|
DOI: 10.29240/disclosure.v1i2.2861
<![CDATA[This research aims to analyze and examine the effect of company size and audit opinion on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2017-2019. The population in this research is property and real estate sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The purposive sampling method was used as a sample selection technique in the research. The sample that has been obtained is 44 property and real estate sector companies that are listed on the IDX and have annual financial reports that have been audited during 2017 - 2019. The data in this research were analyzed using logistic regression tests with SPSS software. The results of the wald test (partial t) in this research indicate that partially the firm size variable has no effect on audit delay, while the audit opinion variable has a positive effect on audit delay. Based on the results of the coefficient of determination (Nagelkerke's R Square) in this research, 58% of the independent variables were able to explain the variability of the dependent variable in the research, while 42% was influenced by other variables not examined in this study.]]>
<![CDATA[Analisis Penerapan SAK ETAP Pada BUMDes Luhur Sepakat Desa Sido Luhur Kabupaten Bengkulu Utara ]]>
<![CDATA[Zahrah Indah Ferina]]>;
<![CDATA[Siti Rozalia]]>;
<![CDATA[Merri Anitasari]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol 1, No 1 (2021) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (841.565 KB)
|
DOI: 10.29240/disclosure.v1i1.2860
<![CDATA[The purpose of this study is to examine whether the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes Luhur Sepakat financial statements have gone well in accordance with SAK ETAP in which there are balance sheets, income statements, statements of changes in equity, statements of cash flows and records on the financial statements. BUMDes Luhur Sepakat is one of the BUMDes in Padang Jaya District. The initial capital source for the formation of BUMDes comes from the Village Budget (APB desa). To answer the problems regarding the application of financial statements, the data analysis method used in this study is a comparative method by comparing SAK ETAP and BUMDes Luhur Sepakat financial statements. The results of this study showed that the financial report of BUMDes Luhur agreed Sido Luhur Village has not matched the SAK ETAP. Balance sheet and Income statement are made correctly. BUMDes Luhur agreed not to make statements of cash flows, equity changes reports, and records of financial statements. The reporting of financial information continues to be done routinely, and the caretaker BUMDes Luhur agreed already accountable for the financial report with the deliberation to the community at the end of the year.]]>
<![CDATA[Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan CSR terhadap Harga Saham Pada Perusahaan Properti di Bursa Efek Indonesia 2018-2020 ]]>
<![CDATA[Maratus Sholihah]]>;
<![CDATA[Dwi Ermayanti Susilo]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol 1, No 2 (2021) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (408.005 KB)
|
DOI: 10.29240/disclosure.v1i2.3620
<![CDATA[This study aims to determine the effect of financial performance, company size and Corporate Social Responsibility on stock prices in property companies listed on the IDX. The population used in this study are property companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection used a purposive sampling method with a total of 12 companies during 2018-2020. The data analysis technique uses multiple linear regression analysis with the SPSS (statistical package for social science) program for windows version 21. Based on the results of partial statistical analysis, it can be concluded that: 1) Financial Performance / Return On Equity (ROE) has no positive effect on stock prices, 2) Company Size has no negative effect on stock prices, 3) CSR there is no negative effect on stock prices in property companies listed on the IDX in 2018-2020 with a coefficient of determination of 0.048 this value means that 4.8% of stock prices during 2018-2020 are influenced by ROE, Size, and CSR while the remaining 95,2% share price is influenced by other variables]]>
<![CDATA[Analisis Pengaruh Aspek Keperilakuan Terhadap Sistem Informasi Akuntansi ]]>
<![CDATA[Emilda Sulastri]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol 1, No 1 (2021) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (846.497 KB)
|
DOI: 10.29240/disclosure.v1i1.2937
<![CDATA[The purpose of this study was to analyze the behavioral aspects of the accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch is a service company engaged in banking, especially in the automotive financing sector.The purpose of this study was to analyze the behavioral aspects of the accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch is a service company engaged in banking, especially in the automotive financing sector.From hypothesis testing, it is found that behavioral aspects (behavior, motivation, perception) have no significant effect on the accounting information system run by the company.In this study, attitudes have no significant effect on the accounting information system because employees do their work in accordance with applicable rules so that behavior is classified as good. Motivation also has no significant effect on accounting information systems. This shows that the company''s management has motivated employees in the form of rewards or moral support. Perception also has no significant effect on the existing accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch. This is because the way of thinking, tasks and work done by employees is good.]]>
<![CDATA[Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi Terhadap Efektivitas Audit Internal dengan Dukungan Manajemen Puncak sebagai Variabel Moderasi ]]>
<![CDATA[Idha Azizah]]>;
<![CDATA[Nurul Fadhilah Farid]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol 1, No 2 (2021) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (370.096 KB)
|
DOI: 10.29240/disclosure.v1i2.3684
<![CDATA[The purpose of this research is to examine the factors that influence the Internal Audit Effectiveness conducted by staff or managers of internal auditors in Jakarta. The independent variabel of this research is Information Technology Usage, and Internal Auditor Competence, moderating variable of this research is Top Management Support. The method is using Moderated Regression Analysis (MRA). This research uses a questionaires distribute to 156 respondent using google form distributed to staff or managers of internal auditors in Jakarta. The results of this research were as follows: Internal Auditor Competence and Top Management Supports are significantly positive effect with Internal Audit Effectiveness, Information Technology Usage has no effect with Internal Audit Effectiveness, Top Management Support does not moderate the relationship between Information Technology Usage and Internal Auditor Competence with Internal Audit Effectiveness.]]>
