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INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia
Published by Universitas Indonesia
ISSN : 18298494     EISSN : 24069701     DOI : 10.21002
Core Subject :
JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of accounting and finance from various fields of study, such as financial accounting, public sector accounting, management accounting, Islamic accounting and financial management, auditing, capital market based accounting research, corporate governance, ethics and professionalism, corporate finance, accounting education, behavioral accounting, taxation, banking, information system, sustainability reporting, comprehensive corporate reporting, and climate change-related reporting. The contributed papers may cover the following ranges of subjects but are not limited to: - Discussion and exploration of new theory and knowledge of public, corporate and nonprofit accounting and finance - Empirical investigations providing novel and contributions substantial contributions in the above topical areas of interest - Case studies exploring accounting and finance practices are also welcome
Arjuna Subject : -
Articles 235 Documents
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THE ROLE OF CORPORATE GOVERNANCE IN PREVENTING MISSTATED FINANCIAL STATEMENT Siregar, Sylvia Veronica; Bachtiar, Yanivi S.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 1
Publisher : UI Scholars Hub

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Abstract

The purpose o f our study is to empirically investigate the relation between certain corporate governance mechanisms and the likelihood o f a company having accounting problem, as evidenced by a misstatement o f its earnings. We use public listed firms in JSE as our sample, with total samples o f 160 firms-years. Our study finds that proportion o f independent board, proportion o f institutional ownership, and audit quality is significantly have negative relationship with the probability o f restatement. These results suggest that those governance mechanisms are able to prevent misstated financial misstatement. But, we find that three governance mechanisms - board size, existence o f audit committee, and block holders - do not have significant relationship with the probability o f restatement.
MANAJEMEN LABA DAN STATUS KETERLAMBATAN PERUSAHAAN DALAM MENYAMPAIKAN LAPORAN KEUANGAN TAHUNAN Permatasari, Ika
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 2
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The purpose of this study is to evaluate whether companies who are behind schedule in submitting theirfinancial statement to Bapepam tend to do more earnings management than those who are on time. This study also evaluates other factors of earnings management, such as leverage, firm size, availability of audit committee and independent board, and audit quality. Using the proxy of discretionary accruals as the indicator of earnings management, this study finds that behind-schedule companies show higher average of discretionary accruals than on-time companies. Statistics also show thatfinancial indicators for these companies are significantly different. Further, this study finds that leverage has a negative relation with discretionary accruals while firm size has a positive relation with it. This study also finds that companies in compliance to Bapepam regulation about audit committee have lower average of discretionary accruals than those not complying to Bapepam regulation and/or without audit committee. Finally, this study finds that big-4-audited companies have lower average of discretionary accruals than other companies. This study, however, does not provide any empirical evidence to support any relation between the proportions of independent board to discretionary accrual level.
EVALUASI KONSEPTUAL ATAS PSAK NO. 26 SERTA DAMPAKNYA TERHADAP SEKTOR PROPERTI Wirjolukito, Aruna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 1, No. 2
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Abstract

Implementation of capitalization treatment of borrowing costs is often questioned related to the effective of accounting information presentation. So far, PSAK Indonesia had already adapted these issues taken from SFAS. About two half years later, PSAK No. 26 had been revised at mid term of January 1997, by adding some important stressing about qualifying assets. One thing to be considered in accounting treatment implementation is the false impact in the process of decision making, e.g. in [1] investment decision and [2] bias effect related to the qualitative characteristics elements like relevance and reliability. Also, capitalization tends to leave conservatism principle behind. Related to the evaluation of interest cost capitalization effect that is implemented in property sector, PSAK No. 26 do not rule strictly about which procedures to be taken. So that, every company is free to [1] use capitalized interest cost valuation calculation method needed, [2] determine the period of interest cost capitalization, [3] record interest capitalization in certain asset account, and [4] not disclose transparently, mainly requirements beyond regulations. All that things can cause presented financial report containing not only bias, but also mark-up practice in assets value, earnings management, and presentation other numbers, which tend to be over-optimistic behavior. The less strict and fair regulations also bring lending institutions in dilemma situation, because companies often hide behind the chink of such regulations. PSAK No. 26 do not support users of financial report to more understand about core business of company (especially in property sector), on the other hand it gives many chances for companies to do many malpractices.
ANALISIS RESPONSIVITAS KETAATAN EMITEN TERHADAP ATURAN BOARD GOVERNANCE: STUDI KASUS PERUSAHAAN DI BURSA EFEK JAKARTA Nuryanah, Siti
Jurnal Akuntansi dan Keuangan Indonesia Vol. 1, No. 2
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Abstract

This study is to analyze the responsiveness of companies’ compliance with the regulation of board governance structure, authorized by Jakarta Stock Exchange (JSX). The study observes all companies that were listed in JSX in 2002. The objectives of this study are to describe the differences of the compliance responsiveness and to examine whether the asset’s size, the age of emiten listed in JSX, and the industries are the explanatory variables of the board governance structure. The study finds that the responsiveness of listed companies’ compliance categorized by the industries is significantly different. The study also finds that the responsiveness of listed companies’ compliance categorized by the asset’s size and the age of emiten listed in JSX is not significantly different. The listed companies in the banking and financial sector industry are more responsive to comply with the board governance regulation than the other listed companies in the other industries. The result of the study is consistent with some empirical studies finding that the companies’ board governance structure is because of industry factor.
PENGARUH PENERAPAN SISTEM MONITORING PELAPORAN PEMBAYARAN PAJAK (MP3) TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA BAGIAN TIMUR I) Lasmana, Mienati Somya; Narsa, I Made; Sawarjuwono, Tjiptohadi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 1
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Abstract

This study is an empirical research conducted on the taxpayers at the Directorate General of Taxation Office - East Java Region I. The objectives ae: (1) to obtain empirical evidence on whether the implementation of MP3 system was perceived in accordance with the taxpayer expectation in fulfilling their tax obligations. (2) To empirically examine whether the Monitoring Statement/Report of Tax Payment (MP3) in simplifying tax payment service for the taxpayers affects the taxpayer satisfaction. (3) To empirically examine whether the implementation of MP3 system increase the taxpayer satisfaction. (4) To seek and examine empirically whether the taxpayer satisfaction rate positively and significantly affected the taxpayer compliant rate. The design of the research was a survey method. There are 138 samples drawn at randomly from 12.300 taxpayers at the Directorate General of Taxation Office - East Java Region I. Quantitative approach was employed in analyzing the data to test the four hypotheses proposed. Binomial and regression tests were conducted to test these hypotheses. The variables of the research consisted of: implementation of MP3 system (X1), Taxpayer Satisfaction Rate (Yi), and Taxpayer Compliant Rate (Y2). The result of the research shows that the MP3 system is not suitable yet with the taxpayer expectations. While the second, third and fourth hypothesis are proven. The MP3 system strongly and significantly correlates with the satisfaction Pengaruh Penerapan Sistem Monitoring Pelaporan Pembayaran Pajak (MP3) terhadap 131 Tingkat Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Bagian Timur I) and compliant rates. It is also proven that the implementation of MP3 system positively and significantly correlates with the taxpayer compliant rate.
MENGGAGAS NERACA SYARI’AH BERBASIS MAAL: KONTEKSTUALISASI ’’KEKAYAAN ALTRUISTIK ISLAMI” Mulawarman, Aji Dedi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
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Abstract

The objective o f this research is to formulate Shari 'ate Balance Sheet from the real transaction and business habitus o f Indonesian Moslem Society. Formulation is conducted by utilising Extension o f Integrated Islamic Hyperstructuralism Methodology. In that methodology, conventional concept o f wealth and Baydoun and Willett’s (1994) balance sheet are refined by Shari’ate Accounting. The result is then refined by (Islamic) Technosystem and Extension o f Pierre Bourdieu’s Constructivist Structuralism to generate Shari 'ate Balance Sheet. The major result shows that maal is form o f Islamic and Altruistic Wealth. This means that wealth must: (1) have an holistic values (material, mental and spiritual); (2) owned by a wider-stakeholders (Allah, direct, indirect, and nature); and (3) based on shari ’ate ways (halal, thoyib and free from riba). The consequence o f the major result are all the elements in the Shari’ate Balance Sheet based on: (1) obedience (abd’ Allah) assets, liabilities and equities, and (2) creativity (khalifatullah fil ardh) assets, liabilities and equities.
MANAJEMEN LABA PADA PERUSAHAAN DENGAN PERMASALAHAN FREE CASH FLOW DAN PERAN MODERASI DARI MONITORING EKSTERNAL Tresnaningsih, Elok
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
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Abstract

This study examines whether low-growth companies with free cash flow (HFLG) will use income-increasing discretionary accruals to offset the low or negative earnings that inevitably accompany investment with negative net presents values (NPVs). Using 413 manufacturing company year observations over the period 2001-2005, the results show that there is a significantly association between HFLG and increasing discretionary accruals. This study also examines the role o f monitoring by auditors, creditors, and independent commissioners in mitigating the relation o f HFLG and income-increasing discretionary accruals. The results show that (1) monitoring by high-quality auditors and high-proportion o f independent commisioners are effective in mitigating the association o f HFLG and income- increasing discretionary accruals, which suggest that both their monitoring are more pronounced fo r HFLG firm s and (2) monitoring by high-debt creditors are effective in reducing income-increasing discretionary accruals, but their monitoring are not found to be more pronounced in HFLG firm. This result suggests that the vigilance o f creditors are more likely to increase when debt increase.
PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN Anwar, Yulianti; Amarullah, Fitriany
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 1
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One of the goals of accounting education in Indonesia is to introduce the stu­ dents to the ethics and values of accounting profession. This research focused on the effectiveness of accounting curriculum in developing students ’responsibility towards the financial statement s users. We find that accounting students oppose earnings management more strongly than do students from other disciplines, even though there are not any significant differences in their view of financial report ethics. This similar view on ethics also occurs between the new accounting students and senior accounting students. These results show that there are needs to reform the account­ ing curriculum - particularly in Indonesia - to emphasize more on ethics and values of the accounting profession.
ANALISIS AKTIVA PAJAK TANGGUHAN DAN AKRUAL SEBAGAI PREDIKTOR MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Suranggane, Zulaikha
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
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Pernyataan Standar Akuntansi Keuangan (PSAK) No 46 about income tax accounting in Indonesia, allows for management to judge deferred tax assets valuation annually in the financial statements. This regulation can give management an opportunity to use the deferred tax assets account to manage earnings. The probability of earnings management can be predicted by many variables. How a manager manages earnings in this study are by controlling accrual, and deferred tax assets valuation allowance under PSAK No 46. This research is purposed to investigate whether discretionary accrual modified Jones Model and deferred tax assets valuation allowance can be used to predict earnings management to prevent loss. Data used in this research are collected from audited-annual financial statements of manufacturing firms listed in the Jakarta Stock Exchange 2003-2005 The sampling method is purposive sampling. There are 66 samples to be analyzed by logistic regression. The results show that discretionary accruals can be used to predict earnings management, and the other hand, the deferred tax assets valuation allowance can not. The limitation and the research implication are also discussed.
PRIVATE FINANCE INITIATIVE (PFI) IN MALAYSIA: THE NEED FOR AND ISSUES RELATED TO THE PUBLIC SECTOR COMPARATOR (PSC) Ismail, Suhaiza; Rashid, Khairuddin Abdul
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
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The Concept of Private Finance Initiative (PFI) or Public Private Partnership (PPP) has been internationally implemented over the last two decades. In Malaysia, eventhough the involvement of the private sector in assisting with the provision of public services and facilities is not new, only recently under the Ninth Malaysia Plan the government officially announced the implementation of projects using PFI scheme in order to promote greater involvement of the private sector in delivering public services (Ninth Malaysia Plan, 2006). Consequently, a series of PFI projects is now being implemented including some already under construction. However, little is known on the real nature of the Malaysian PFI. One of the aspects considered critical in the implementation of a PFI project is the need for a public sector comparator (PSC) to demonstrate that the project can achieve value for money through comparing the public sector comparator (PSC) with the bid or bids submitted by the private sector. The study being reported herein focuses on the concept of PFI as practiced in Malaysia and the construction of a PSC. Given that under the Malaysian PFI, the PSC is yet to be established there is an urgent need for one to be constructed. In addition, critical issues concerning the transfer of risks and the determination of discount rate are also discussed. The study combines literature review on PFI and interviews with civil servants involved in the implementation of PFI in Malaysia.

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