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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
 1 
Search results for , issue "Vol. 23 No. 1 (2021): MAY 2021" : 5 Documents clear
Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance Arfah Habib Saragih; I Dewa Nyoman Suartama Putra
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.883 KB) | DOI: 10.9744/jak.23.1.1-14

Abstract

This study investigates the factors of ethical perception of tax evasion. We also investigate the effect of ethical perception on tax compliance. Surveys were conducted with 291 participants consist of student, lecturer, professional, and business owner from various backgrounds and majors. Our analysis shows a negative and significant effect of idealism, tax knowledge toward the ethical perception of tax evasion, a positive and significant impact of relativism toward the ethics perception of tax evasion, and no significant effect of religiosity and educational level toward the ethics perception of tax evasion. We found that ethical perception is a significant predictor of voluntary tax compliance.
Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry? Helisa Noviarty; Ayu Puspitasari; Elok Heniwati
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.555 KB) | DOI: 10.9744/jak.23.1.15-23

Abstract

The purpose of this study is to examine the effect of the Internal Auditor and Audit Committee on Audit Report Lag (ARL) and the moderating effect of Company Size on the relationship between the Internal Auditor and the Audit Committee on ARL. Using mining sector companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2018, this study results in the number of observations of 99 cases. The results show that the Internal Auditor and Audit Committee have a negative effect on ARL. The result also shows that Company Size has a moderating effect on the influence of the Internal Auditor and Audit Committee on ARL.
Investors’ Responses on SOE’s Liquidity Risk Disclosures: Case of Indonesia Ira Geraldina; Hilda Rossieta; Ratna Wardhani
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.095 KB) | DOI: 10.9744/jak.23.1.24-32

Abstract

This study aims to examine the value relevance of liquidity risk disclosure of Indonesia listed state owned enterprises after Indonesia Statement of Financial Accounting Standard, Disclosure of Financial Instruments (Revised in 2010 and 2014). This study uses 20 Indonesia listed state owned enterprises during period of 2012-2017 or 115 firm years as final samples. Using panel data analysis, this study shows that liquidity risk disclosure is relevant information for investors in Indonesia stock exchange. Investors response differently on liquidity risk disclosure before and after the announcement windows period of financial reports. The main contribution of this is examining the value relevance of liquidity risk disclosure of Indonesia listed state owned enterprises.
Healthy Environmental Parameters as the Identification of Mining Entities Siti Setyawati Kartika Sari; Raden Roro Widya Ningtyas Soeprajitno
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.261 KB) | DOI: 10.9744/jak.23.1.33-40

Abstract

Nowadays the biggest global problem in the industry sector is located on environmental issues. This issue committed by the national entities that produced a lot of waste and emission. To answer this problem, the government decided to make a commitment for building policies of zero emission in the year 2050 accompanied with the appeal for disclosing and reporting the Sustainability Report for the entities in the industry sector. This research will elucidate the effort of entities involved for dealing with the global waste issue of industry sector. The involvement will be evaluated in the disclosure that made using the applicable Global Reporting Index scale. This research utilized mining sector entities listed in IDX from 2014 - 2018. Furthermore, this research used content analysis with processing multiple linear regression and applied the software of Stata 14. The outcome of this research is to attain the effort enhancement of improving the mining entities and the disclosure was greatly influenced by certain parameters, so it showed the significant difference from each mining entity. This research is expected could contribute to the government so they are more concerned by paying more attention and making policies to synergize the goal of “zero waste and zero emission” by a healthy-environment-performance basis for the entities, and augment the theory application along with knowledge development of disclosure in form of Sustainability Report. Keywords: Environment; Waste; Emission; Sustainability Report; Mining Entities.
Factors that Influence Audit Delay in the Trade, Service, and Investment Sector that Listed on Indonesian Stock Exchange Rohana Dita Safitri; Ni Nyoman Alit Triani
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.062 KB) | DOI: 10.9744/jak.23.1.41-50

Abstract

The purpose of this study is to provide empirical evidence of the effect of company size, audit opinion, the complexity of company operations, audit tenure, and KAP specialization on audit delay. The sampling method used was purposive sampling on companies in the trade, service, and investment sectors for the period 2013-2018 and produced 447 data. The research data were analyzed using multiple linear regression analysis. The results of data analysis show that company size and audit opinion affect audit delay meanwhile, the complexity of company operations, audit tenure, KAP specialization does not affect audit delay.

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