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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 6 Documents
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Search results for , issue "Vol. 25 No. 1 (2023): MAY 2023" : 6 Documents clear
An Empirical Research on Audit Report Timeliness Hendi Hendi; Riksen Sitorus
Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.25.1.39-53

Abstract

Timeliness is an accounting principle that reflects economic value and relevance. Time­liness in releasing financial statements can provide relevant information and can influence decisions. This empirical study aims to examine the effect of company and audit characteristics on the timeliness of audit reports. This study uses a panel regression analysis methodology on 115 Indonesian companies listed on the Indonesia Stock Exchange from 2017-2021. This study concludes that company characteristics have a significant effect on the timeliness of audit reports. Based on the results of empirical testing, larger audit complexity, firm size, and debt-equity lead to shorter audit delays, on the other hand, negative profits and ownership concentration cause longer delays. The implications lead to more timely reporting and an appropriate decision-making process.
Can the Reclassification of Other Comprehensive Income Narrow the Opportunities for Creative Accounting: Earnings Management and Income Smoothing? Marhaendra Kusuma
Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.25.1.25-38

Abstract

So far, research in Indonesia examines that the factors that influence creative accounting are the application of Good Corporate Governance, leverage, company size, and political connections, while research on the effect of other comprehensive income (OCI) as a result of the application of fair value accounting has not been widely carried out. This study finds evidence that aggregate OCI accumulation does not affect earnings management and income smoothing. However, testing on group OCI items that will be reclassified to net income has a negative effect. Asset realization commitment increases the negative effect of OCI on earnings management and income smoothing. Creative accounting through OCI can be done through a policy of delaying the realization time and or reducing the real amount of assets realized to get the net profit value according to the interests of management and the subjectivity of deter­mining the fair value of assets and liabilities.
Environmental Taxation and Green Economics in Southeast Asia Ema Sulisnaningrum; Siti Mutmainah; Eddy Priyanto; Amaury Capdeville Chapuzet
Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.25.1.17-24

Abstract

This research aims to simulate models of taxes across Southeast Asia by inserting var models such as environment and gasoline fees. This study is for getting the idea that Southeast Asia imposes an environmental fee based on a regression model derived from Southeast Asia's energy consumption and CO2 emissions adjusted by a 10% additional tax (as a dummy variable). This study was motivated by the European Union's policy suggestions on environmental fees, which could be implemented by Southeast Asia. The log-t methods are used in this study, which allows clustering by countries into additional clubs or convergence groupings, and also for utilizing the test for converging within some panel’s states taking into account the variable’s panel data. We believe that environmental fees are an essential public policy tool in Southeast Asia for reducing CO2 emissions as well as the effects on pollutants. Gas tax or carbon pollution tax upon the energy and transportation industries have a substantial influence on raising tax collections in addition to economic expansion within Southeast Asia. Power tax could help to fund initiatives that utilize ecologically good energy while limiting the prohibiting the utilization of natural gas or eco-friendly power. In the transportation industry, the environmental taxes’ function is to reduce emissions of carbon dioxide caused as a result of less environmentally friendly public transport, as well as to support eco-friendly transport.
Disclosure of Carbon Emissions, Covid-19, Green Innovations, Financial Performance, and Firm Value Prasetyo Ramadhan; Puspita Rani; Endah Sri Wahyuni
Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.25.1.1-16

Abstract

The purpose of this study is to investigate the effect of the publication of carbon emissions, COVID-19, and green innovation on financial overall performance and their impact on firm value. The population utilized here are Indonesian companies registered at the Indonesia Stock Exchange from 2015 to 2021 acquired from forty-eight organizations as a sample using purposive sampling. Path analysis is used as the analysis method. This study found that the publication of carbon emissions had no enormous impact on financial performance, while COVID-19 had a full-size negative impact on financial overall performance and green inno­vation had a substantial-higher-quality impact on financial performance. Meanwhile, COVID-19 has an extensive negative impact on firm value, financial performance has a substantial effect on firm value, and disclosure of carbon emissions and green innovation has no massive effect on firm value. Similarly, financial performance cannot seriously mediate the effect of carbon emission disclosure on firm value. However, financial performance was capable of noticeably mediating the bad effect of COVID-19 on firm value and the big high effect of green innovation on firm value.
Untangling the Meaning of Photos in Corporate Social Responsibility Reporting Nabila Permatasari; Ani Wilujeng Suryani
Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.25.1.54-68

Abstract

This study aims to identify and analyze the meaning of photos in sustainability reports. Visual content analysis was used to determine the motives for using 1823 photos contained in 19 sustainability reports and 24 annual reports of mining companies. Mining companies are vulnerable to conflict because of the environmental pollution they cause; consequently, their legitimacy is threatened. The findings show that 32.58% of the total photos are community-related. Most photos depict the company's relationship with surrounding community groups. In addition, the company's CSR reports include several photos related to the environment, such as unpolluted nature. This is done in an effort to increase the company's legitimacy. Regarding employment practices and decent work, more photos of men than women are displayed, indicating that the mining industry is male-dominated. These findings provide a framework for informing and persuading stakeholders to appreciate the information presented in photographs.
Fornt Mater (Cover, Editorial, Table of Content) Jurnal Akuntansi dan Keuangan
Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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