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Jurnal Akuntansi dan Keuangan

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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 62 Documents

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The Effect of Managerial Ability and Tone of Earnings Announcements towards Market Reactions Zaenal Fanani; Zakiyyah Riris Merbaka
Jurnal Akuntansi dan Keuangan Vol. 22 No. 1 (2020): MAY 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

This study aims to examine and analyse the effect of Managerial Ability, Tone of Earnings Announcements, and Market Reactions. Using Return on Asset and Firm Size as control variables. In this study population taken is manufacturing companies that are listed on the Indonesia Stock Exchange during the year 2015-2016. Based on the population criteria set, the sampling method is purposive sampling. The sa

The Relationship between Financial Distress and Financial Health Prediction Model: A Study in Public Manufacturing Companies Listed on Indonesia Stock Exchange (IDX) Khaira Amalia Fachrudin
Jurnal Akuntansi dan Keuangan Vol. 22 No. 1 (2020): MAY 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Financial distress prediction models of Altman, Springate, Zmijewski, Grover, and Khaira have been widely applied to predict financial distress and financial health. This study aims to analyze score correlations within the prediction results of the mentioned models applied in manufacture companies listed in the Indonesian Stock Exchange. The sample includes 30 companies which faced financial distress during economic crisis in 1997–1998 and, as comparison, incorporates 28 financially healthy companies. Observations were made during one and two years before the financial distress occurred, i.e. between 1995 until 1999, as well as from 2015 until 2018 to measure the financial health level in the companies. In this study, we use the correlation analysis. The results showed that models which have a strong and significant relationship at alpha 5% are models from Altman - Springate, Altman - Khaira, Springate - Khaira, and Zmijewski - Khaira. Grover model which does not have the predictor in the form of leverage, however has a weak correlation with other model as well as the actual condition

The Influence of CEO’s Demographic Characteristics on Tax Aggressiveness in Family Firm Dwi Astutik; Lintang Venusita
Jurnal Akuntansi dan Keuangan Vol. 22 No. 1 (2020): MAY 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

This research aims to analyze how the educational background, tenure, and gender of Chief Executive Officer (CEO) affect tax aggressiveness in a family firm. Independent variables comprise the educational background, tenure, and gender of CEO while tax aggressiveness plays as dependent variable. In addition to those three parameters, the controlled variable also includes leverage and profitability. Population and sample of this research were taken from family firms registered in the Indonesian Stock Exchange during 2013 - 2016. With the purposive sampling, the number of total samples and sampling units in this research are 42 and 168, respectively. Furthermore, documentation techniques manifested in financial statement and annual report are used as data collection method where panel data regression with a fixed effect model is employed for statistical analysis. The present results demonstrate that the educational background and profitability significantly give a negative effect on the tax aggressiveness whereas the tenure and leverage considerably contribute to a positive consequence in the tax aggressiveness. Interestingly, it is shown that the gender factor does not substantially influence the tax aggressiveness.

The effects of Corporate Governance, Audit Quality, and Conservatism on Loan Collateral Requirements Sansaloni Butar Butar
Jurnal Akuntansi dan Keuangan Vol. 22 No. 1 (2020): MAY 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

In competitive credit markets, borrowers and lenders have equal information on default risks. Under these circumstances, loan collateral are less important in credit decision-making. But in emerging credit market, like Indonesia, borrowers and lenders do not possess equal information on firms’ future prospect, making use of collateral in mitigating default risk have become common practice. Despite strong theoretical support for the use of collateral to protect lenders from default risk, excessive protection may have a negative effect on the debt markets. However, some Indonesian firms are not required to provide collateral for bank debts. This study examines the effect of Board of Commissioners independence, governance committees, audit quality, and conservatism on the likelihood of using loan collateral. Using slovin formula, as much as 785 firm listed in Indonesia Stock Exchange were collected during sample period of 2012-2015. Logistic regression analysis suggest that firms with higher Board of Commissioners independence, having separate governance committee, hire Big 4 auditors, apply conservative accounting policies are less likely to provide loan collateral.

Which Retail Firm Characteristics Impact On Financial Distress? Elok Heniwati; Erlina Essen
Jurnal Akuntansi dan Keuangan Vol. 22 No. 1 (2020): MAY 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

This study is to examine whether liquidity, profitability, leverage, sales growth, operating capacity, and size have influenced on financial distress by using retail industry that listed in the Indonesia Capital Market. Sample determination basing on purposive sampling results 19 companies with complete data over the observation period (2014-2018). Data was manually collected from the website, www.idx.com. By using logistic regression, the findings show that profitability and leverage have significant influenced on financial distress. Moreover, predictor liquidity, sales growth, operating capacityand firm’s size have no relationship with financial distress.

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

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

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

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

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

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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Juniarti

Contact Email
jak-acc@petra.ac.id

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+62312983147

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Editorial Address
Jl. Siwalankerto 121-131, Surabaya 60236

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Jawa timur

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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