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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Kristen Petra Surabaya
ISSN : 14110288,     EISSN : 23388137     DOI : https://doi.org/10.9744/jak
Core Subject : Economy,
Economics, Econometrics & Finance
The Jurnal Akuntansi dan Keuangan (JAK) is a peer-reviewed journal, published biannually in May and November by The Institute of Research and Community Outreach, Petra Christian University, Surabaya, Indonesia. The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 22 No. 2 (2020): NOVEMBER 2020" : 5 Documents clear
The Effect of Organizational Culture and Good Corporate Governance Mechanism on Human Resource Disclosure Nadya Natalia Rorong; Lodovicus Lasdi
Jurnal Akuntansi dan Keuangan Vol. 22 No. 2 (2020): NOVEMBER 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.069 KB) | DOI: 10.9744/jak.22.2.62-71

Abstract

Human resource is an important and valuable asset to reach competitive advantage for every firms. In the banking and insurance firms, human resource have an important role that is irreplaceable in the operational process of the firms. Human resource disclosure is an activity to disclose information about recruitment process, benefits, training and development program for employee. Therefore, human resource disclosure may provide additional information for the management and all the stakeholders in the development process of decision making. Factors that may affect the human resource disclosure are organizational culture, institutional ownership, and independent commissioner. The objective of this study is to investigate the effect of organizational culture, institutional ownership, and independent commissioner to human resource disclosure. The research’s object are banking and insurance companies that listed in Indonesian Stock Exchange in 2016-2018, there were 55 companies which have been selected by purposive sampling technique. Data were analysed by using multiple regression analysis. Based on the analysis, the results show that organizational culture has positive impact to human resource disclosure. Therefore, institutional ownership and independent commissioner does not affect the human resource disclosure
Firm characteristics and Biological Asset Disclosure on Agricultural Firms Anita Carolina; Fariyana Kusumawati; Khy'sh Nusri Leapatra Chamalinda
Jurnal Akuntansi dan Keuangan Vol. 22 No. 2 (2020): NOVEMBER 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.512 KB) | DOI: 10.9744/jak.22.2.59-71

Abstract

Agriculture firms are facing challenges on applying the Statement of Financial Accounting Standards (PSAK) 69 which regulates the recognition, measurement, disclosure, presentation and reporting biological assets because of the unique trait of biological assets. This research aims to decide the factors that influence the biological asset disclosure by testing the effect of leverage, profitability, liquidity, firm’s growth, biological assets’ intensity, firm size, type of auditor, and listing status. The samples used in this research are the agriculture firms listed on the Indonesia Stock Exchange (IDX) between 2016 and 2018. The data are collected from the auditor financial statement. This research uses a quantitative method with multiple linear regression analysis. The conclusion is that the intensity of biological asset influences the biological asset disclosure, while leverage, profitability, liquidity, firm’s growth, firm size, type of auditor, and listing status do not influence the biological asset disclosure. This research contributes as literature for academics, gives knowledge about agriculture firm’s problems for the standard compiler, and improving the agriculture firms’ obediency in disclosing their biological asset following the PSAK 69
The Influence of Political Connection on Tax Avoidance Zaga Kresna Pratama Putra; Novrys Suhardianto
Jurnal Akuntansi dan Keuangan Vol. 22 No. 2 (2020): NOVEMBER 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.347 KB) | DOI: 10.9744/jak.22.2.82-90

Abstract

The upper echelon theory and rent-seeking theory propose conflicting arguments related to the relationship between a firm’s political connection and tax avoidance. This research aims to examine the relationship between a firm’s political connection and tax avoidance. The 1,079 samples used in this research are public companies with positive income in the 2014-2018 period. By using regression analysis, this research finds that political connection has a negative relationship with tax avoidance, implying that political connection increases tax payment. This research contributes to providing supporting evidence for upper echelon theory by finding that management’s political experience or the intention to maintain a positive image of politically connected management improves tax obedience
Rigour in Qualitative Studies: Are we on track? Ani Wilujeng Suryani; Helianti Utami
Jurnal Akuntansi dan Keuangan Vol. 22 No. 2 (2020): NOVEMBER 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.782 KB) | DOI: 10.9744/jak.22.2.47-58

Abstract

Prior research has explored qualitative studies in relation to the paradigms used. This paper enriches the literature by investigating the quality of qualitative studies in relation to the data collection method and participants' selection. In this study, we collected SNA qualitative paper proceedings from 2007 to 2017. Guided by the minimum criteria of the data collection method described in the literature review sections, we analyze those proceedings. We found the three most common methods used in the studies: interview, observation, and documentation. The majority of the paper clearly stated their data collection method. However, only a minority of them provides a clear description of how the data were collected and how to obtain participants/data used in their studies and why invite dthem in the research. Thus, it is suggested that researchers provide a detail explanation of their methods to show the rigour of the study that they conducted
Domination of Regional Wealth as a Determining Factor of Financial Statement Disclosure Johan Arifin
Jurnal Akuntansi dan Keuangan Vol. 22 No. 2 (2020): NOVEMBER 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.533 KB) | DOI: 10.9744/jak.22.2.91-104

Abstract

AbstractUsing Stewardship theory, this study examines the factors that influence the level of mandatory disclosure within financial statements of provincial governments in Indonesia, including size of government, regional wealth, number of Regional Working Units (SKPD), administrative age of government and audit findings. By applying the purposive sampling method, this study uses a sample of financial statements from 27 provinces in Indonesia during 2016 to 2018, therefore the total sample is 81 financial statements. The findings reveal that there is a moderate level of compliance with key mandatory disclosures (61,33%). In addition, the regression analysis shows that from the five potential predictor variables, regional wealth is the only predictor that is significantly positive towards the level of mandatory disclosure within financial statements of Indonesian provincial governments. Given overall non-compliance rate of over 38% there is a clear need for the Indonesian government especially the Supreme Audit Board (BPK) to better enforce provincial government's compliance combined with important financial reforms and regulations.

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