cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Juniarti
Contact Email
jak-acc@petra.ac.id
Phone
+62312983147
Journal Mail Official
jak-acc@petra.ac.id
Editorial Address
Jl. Siwalankerto 121-131, Surabaya 60236
Location
Kota surabaya,
Jawa timur
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. 20 No. 2 (2018): NOVEMBER 2018" : 5 Documents clear
Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study I Nyoman Putra Yasa; I Putu Hendra Martadinata
Jurnal Akuntansi dan Keuangan Vol. 20 No. 2 (2018): NOVEMBER 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (717.524 KB) | DOI: 10.9744/jak.20.2.53-61

Abstract

The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples. The result of this research found that taxpayer trust level on tax authority has a positive and significant influence on taxpayer willingness to pay their tax, while tax authority’s power in watching over taxation process does not affect voluntary taxpayer compliance in paying tax. The highest voluntary taxpayer compliance rate is shown by the taxpayer with high trust in tax authority and has strong tax authority. On the other hand, the lowest voluntary taxpayer compliance rate is shown by the taxpayer with low trust on tax authority and have weak tax authority. In summary, this research supported the slippery slope theory and is hoped to be able to strengthen the relevance of slippery slope theory in explaining taxpayer compliance attitude.
Influence of Information Asymmetry and Self-Efficacy on Budgetary Slack: An Experimental Study Zaenal Fanani; Georgina Elizabeth K. Saudale
Jurnal Akuntansi dan Keuangan Vol. 20 No. 2 (2018): NOVEMBER 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.29 KB) | DOI: 10.9744/jak.20.2.62-72

Abstract

Participation in the budgetary process does not only comes with a positive effect(s) but could also lead to negative behavior(s) of employees, one of which is the creation of budgetary slack. Previous studies said that information asymmetry is rated as one of the causes of the creation of budgetary slack. The purposes of this 3x2 factorial experimental study and between subject designs are to see the effect of information asymmetry on the budgetary slack and see whether information asymmetry and self-efficacy leads to the creation of budgetary slack. This study involved 65 undergraduate and postgraduate students from the accounting department of Economics and Business Faculty in Universitas Airlangga Sura­baya as participants. One way ANOVA and two- way ANOVA is used to test and analyze the proposed hypothesis. Results show that information asymmetry influences the creation of budgetary slack. However, production managers with high or low self-efficacy are still taking advantage of asymmetric information that happened to do budgetary slack.
Organizational Justice and Whistleblowing: An Experimental Test Abraham Kurniawan; Intiyas Utami; David Ade Chandra Ashedica Pesudo
Jurnal Akuntansi dan Keuangan Vol. 20 No. 2 (2018): NOVEMBER 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.936 KB) | DOI: 10.9744/jak.20.2.73-78

Abstract

Whistleblowing has become an important issue at the organization recently because it enables individuals to disclose any regulation’s errors in the organization to their superior. Whistleblowing could be caused by several factors, one of which is organizational justice. The organizational justice consists of distributive justice and procedural justice. The objective of this research is to examine the causality of organizational justice to whistleblowing intention. This research was conducted with 2x2 between-subjects experimental design. The results show that when an individual is faced with fair distributive justice or fair procedural justice, they have the tendency to whistle the fraud. When an individual is faced with unfair procedural justice and fair distributive justice, they also tendto whistle the fraud.
Optimum Board Size for Indonesian Public Companies Komang Ayu Krisnadewi; Wayan Pradnyantha Wirasedana
Jurnal Akuntansi dan Keuangan Vol. 20 No. 2 (2018): NOVEMBER 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.664 KB) | DOI: 10.9744/jak.20.2.79-88

Abstract

This research aims to investigate variables affecting board size in public companies listed on the Indonesian Stock Exchange (IDX) and optimum board size which maximizes firm’s value measured by Price to Earnings Ratio (PER), Price to Book Value (PBV), and Tobin’s Q. Using 4,379 observations from 2007 to 2015 of IDX data, this research finds that liquidity, solvability, activity, and profitability affect board size significantly in quadratic form. In addition, it is suggested that the optimum board size for small companies is four directors while the size for big companies is six to seven directors.
Potential Factors to Enhance the Level of Disclosure within Financial Statements of Indonesian Provincial Governments Johan Arifin
Jurnal Akuntansi dan Keuangan Vol. 20 No. 2 (2018): NOVEMBER 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.506 KB) | DOI: 10.9744/jak.20.2.89-98

Abstract

Using Agency theory, this research aims to examine the factors that potentially influence the level of disclosure within financial statements in Indonesian provincial governments including Human Development Index  (HDI),  Liabilities,  General  Allocated  Fund  (GAF),  and  Provincial  Original  Revenue  (POR).  This research is very important because Indonesia has recently undergone major governmental financial reform and is seeking to greatly enforce its financial accounting transparency. The objects of this research are 99 financial statements from 33 Indonesian provinces in the period of 2014 to 2016. The level of disclosure is measured using a 34 item index derived from Indonesian Government Accounting Standards. Regression analysis shows that Human Development Index (HDI) and General Allocated Fund (GAF) are positive and significant predictors of the level of disclosure within financial statements of Indonesian provincial govern- ments. These results can be used by Indonesian government as a potential information in making government policy related to financial transparency at provincial level.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol. 25 No. 2 (2023): NOVEMBER 2023 Vol. 25 No. 1 (2023): MAY 2023 Vol. 24 No. 2 (2022): NOVEMBER 2022 Vol. 24 No. 1 (2022): MAY 2022 Vol. 23 No. 2 (2021): NOVEMBER 2021 Vol. 23 No. 1 (2021): MAY 2021 Vol. 22 No. 2 (2020): NOVEMBER 2020 Vol. 22 No. 1 (2020): MAY 2020 Vol. 21 No. 2 (2019): NOVEMBER 2019 Vol. 21 No. 1 (2019): MAY 2019 Vol. 20 No. 2 (2018): NOVEMBER 2018 Vol. 20 No. 1 (2018): MAY 2018 More Issue