Jurnal Akuntansi dan Keuangan
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.
Articles
62 Documents
<![CDATA[The Moderating Influence of Financial Literacy on the Relationship of Financial Attitudes, Financial Self-Efficacy, and Credit Decision-Making Intensity ]]>
<![CDATA[LD Gadi Djou]]>;
<![CDATA[Fitri Lukiastuti]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 23 No. 2 (2021): NOVEMBER 2021 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.23.2.69-82
<![CDATA[This study aims to determine the role of financial literacy moderation on the relationship between financial attitudes and financial self-efficacy on the intensity of decision-making of the SMEs that are also the customers of KUR BNI in Ende Regency amidst the COVID-19 pandemic situation. The objects of this research are all owners of large and retail trade SMEs, car and motorcycle repairs in Ende Regency (58 SMEs). The data analysis techniques used in this research is the Moderated Regression Analysis (MRA). The results are: (1) financial attitudes has positive influence on the credit decision-making intensity on SMEs, (2) financial self-efficacy has positive influence on the credit decision-making intensity of SMEs, (3) there is a moderation impact of financial literacy on the relationship between financial attitudes and credit decision making intensity for SMEs, and (4) financial literacy is able to moderate the relationship between self-efficacy and credit decision making intensity for SMEs.]]>
<![CDATA[Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance ]]>
<![CDATA[Arfah Habib Saragih]]>;
<![CDATA[I Dewa Nyoman Suartama Putra]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.23.1.1-14
<![CDATA[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.]]>
<![CDATA[Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry? ]]>
<![CDATA[Helisa Noviarty]]>;
<![CDATA[Ayu Puspitasari]]>;
<![CDATA[Elok Heniwati]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.23.1.15-23
<![CDATA[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.]]>
<![CDATA[Investors’ Responses on SOE’s Liquidity Risk Disclosures: Case of Indonesia ]]>
<![CDATA[Ira Geraldina]]>;
<![CDATA[Hilda Rossieta]]>;
<![CDATA[Ratna Wardhani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.23.1.24-32
<![CDATA[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.]]>
<![CDATA[Healthy Environmental Parameters as the Identification of Mining Entities ]]>
<![CDATA[Siti Setyawati Kartika Sari]]>;
<![CDATA[Raden Roro Widya Ningtyas Soeprajitno]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.23.1.33-40
<![CDATA[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.]]>
<![CDATA[Factors that Influence Audit Delay in the Trade, Service, and Investment Sector that Listed on Indonesian Stock Exchange ]]>
<![CDATA[Rohana Dita Safitri]]>;
<![CDATA[Ni Nyoman Alit Triani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.23.1.41-50
<![CDATA[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.]]>
<![CDATA[The Effect of Good Corporate Governance on the Market Value of Financial Sector Companies in Indonesia ]]>
<![CDATA[Galih Adinegara]]>;
<![CDATA[Sukmawati Sukamulya]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 23 No. 2 (2021): NOVEMBER 2021 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.23.2.83-94
<![CDATA[Corporate governance is an interesting topic to discuss recently. Governance builds trust and predictability, hence generating comfort to investors. Companies that implement good corporate governance are expected to have a good financial performance to minimize agency problems and provide more benefits to shareholders. A corporate governance framework can determine the agency problem and its effect on shareholders' value. This study uses a random effect model estimation method. Good corporate governance in this study is measured with the corporate governance index (CGI) score and formed based on five sub-indexes. The company's market value is calculated by Tobin's Q ratio. The results of statistical tests show a positive relationship between the implementation of good corporate governance and its market value. Furthermore, this research shows how Indonesian banks listed in IDX from 2010 to 2019 implement good corporate governance practices as the index continues to increase every year.]]>
<![CDATA[Analysing the Potential of Blockchain for the Accounting Field in Indonesia ]]>
<![CDATA[Abdulrival Hartoyo]]>;
<![CDATA[Eko Ganis Sukoharsono]]>;
<![CDATA[Yeney Widya Prihatiningtias]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 23 No. 2 (2021): NOVEMBER 2021 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.23.2.51-61
<![CDATA[This research aims to identify and analyze the potential of blockchain technology for the accounting field in Indonesia. This research was conducted at the Indonesian Blockchain Association. This research uses qualitative methods with the case study approach and analysis of making explanation strategies. The result of this study indicates that blockchain is applicable in Indonesia without having to use cryptocurrency as a payment tool. The result finds that blockchain can be used as a technology for Accounting Information System. One of the reasons is that all accounting transactions have the potential to be traceable with the blockchain. The data in this technology can be considered as relevant information due to the nature of blockchain as a technology that records and stores data that cannot be changed and manipulated. Blockchain will be used as a database and data procession will still be carried out by using the Accounting Information System. Blockchain is unable to automatically process data into information that may be needed in accounting. This research is expected to strengthen the theory related to blockchain as one of the accounting technologies, also to be an initial step in improving the concept of triple-entry accounting that is usable in Indonesia by using Blockchain which is supported by other platforms such as ERP and uses Token as the representative of assets or financial in recording transactions.]]>
<![CDATA[Indonesian Stock’s Influencer Phenomenon: Did Financial Literacy on Millennial Age Reduce Herding Behavior? ]]>
<![CDATA[Ananda Chairunnisa]]>;
<![CDATA[Zuliani Dalimunthe]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 23 No. 2 (2021): NOVEMBER 2021 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.23.2.62-68
<![CDATA[In Indonesia's capital market, there was a phenomenon that famous influencers seem to lead to behavioral bias in the stock market. The stock price changed significantly after those stock influencers shared information or recommended certain stocks. This research examined how the stock influencer's credibility affected investors' investment in recommended stock. We collected data from 132 individual investors who participated in the research. We used a questionnaire with a 5-Likert scale. The result showed that an influencer's credibility had a significant influence on investors' herding behavior. However, there was no significant evidence that financial literacy matters in that relationship. Interestingly, we found there was no significant difference in herding behavior between millennial and non-millennial investors.]]>
<![CDATA[The Sustainability of Pervasive Learning in Accounting Education: Strategy in the Transition of “Merdeka Belajar-Kampus Merdeka” ]]>
<![CDATA[Diyah Probowulan]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 24 No. 1 (2022): MAY 2022 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.24.1.24-33
<![CDATA[In accounting, sustainability can improve the accuracy, reliability, and relevancy of teaching and learning in the educational, economic, and social landscapes that are constantly changing and evolving towards Big Data Personalized Learning or Pervasive Learning. Firstly, the purpose of this paper is to provide a brief overview of the educational landscape in the accounting field in the context of pervasive learning during the transitional period of MBKM. Second, providing evidence of the new teaching and learning readiness of the 2020 MBKM grant recipients in the accounting education program at Muhammadiyah Higher Education. A literature study is conducted to support the empirical evidence obtained from questionnaires filled out by groups of Accounting Department students. This study finds that, although the beginning of pervasive learning is new for them, with the help of the technological convenience provided by the Ministry of Education and Culture's big data, it can be well-adopted. This convenience is due to the literacy approach that is used in disseminating information to students and the grant outcomes that must be implemented to create a conducive environment for teaching and learning. This research also finds that students' understanding of the use of learning technology has increased. The implications of these findings can provide the roadmaps and strategies that can be carried out in the accounting learning process in the MBKM era through pervasive learning and sustainable technology developments.]]>
