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INDONESIA
ACCOUNTABILITY
Published by Universitas Sam Ratulangi
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 9, No 2 (2020)" : 5 Documents clear
THE EFFECT OF IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE, COMPANY SIZE, AND FREE CASH FLOW ON EARNINGS MANAGEMENT Fitriyana, Fina
ACCOUNTABILITY Vol 9, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.31455.9.2.2020.72-83

Abstract

The aims of this study is to examine the effect of the good corporate governance, company size, and free cash flow on the earnings management for companies in food and beverage sector at Indonesia Stock Exchange in period of 2012 until 2016. This study conducts regression analysis in term of hypothesis testing. This study finds that board of directors and board of commissioners are significant on earnings management, while the commissioners and audit committee, firm size and free cash flow are insignificant.
THE INFLUENCE OF FINANCIAL DISTRESS, COMPANY CHARACTERISTIC AND CORPORATE GOVERNANCE ON VOLUNTARY DISCLOSURE IN AN ANNUAL REPORT Putri, Yolanda Gusvia
ACCOUNTABILITY Vol 9, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.31469.9.2.2020.84-93

Abstract

This study aims to examine the influence of the financial distress, profitability, liquidity, firm size, commissioners and audit committee on voluntary disclosure in the annual report of manufacturing companies listed on Indonesia Stock Exchange over period of 2012 to 2016. The population of this study is manufacturing companies listed on Indonesia Stock Exchange. There are 33 manufacturing companies that fit the criteria. After filtering the companies using the purposive sampling method, there are 14 manufacturing companies used in this study. The results of the study show that: (1) financial distress does not have any significant influence on voluntary disclosure; (2) profitability does not have any significant influence on voluntary disclosure; (3) liquidity does not have any significant influence on to voluntary disclosure; (4) firm size does not have any significant influence on voluntary disclosure; (5) the audit committee does not have any significant influence on voluntary disclosure; and (6) the board of commissioners has a significant influence on voluntary disclosure.
A QUALITATIVE EXPLORATION OF HEURISTICS AND COGNITIVE BIASES IN AUDITOR JUDGEMENTS Maradona, Agus Fredy
ACCOUNTABILITY Vol 9, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.30634.9.2.2020.94-112

Abstract

Professional judgement is inherent in financial statement audits because various methods, techniques, or approaches prescribed in auditing standards do not provide auditors with detailed guidance or specific audit criteria. While auditors are expected to exercise their judgements based on careful reasoning, there is a possibility that they do not always follow such an approach and instead make their judgements using heuristics. This study aims to penetrate and reveal whether there are cognitive biases in the judgements of auditors and what heuristics lead to these biases. This study employs a qualitative research design and uses ethnomethodology as a research approach. Data were collected using in-depth semi-structured interviews with 15 auditors who were either partners, managers, seniors, or juniors at a public accounting firm. Using the heuristic-bias framework as a theoretical lens and based on an analysis involving data condensation, data display, and conclusion drawing and verification, this study identifies five types of biases that auditors can experience: jumping to conclusions, groupthink, representativeness, availability, and anchoring biases. The results of this study present practical implications for auditors, accounting professional associations, public accounting firms, and academic institutions. That is, the findings provide insights for formulating strategies aimed at raising auditors’ awareness about possible systematic errors, or biases, in professional judgements when auditors rely on heuristics as a simplifying judgement-making strategy.
ACCOUNTABILITY REQUIREMENTS, AUDITING PERFORMANCE AND GENDER Wokas, Heince R. N.; Saerang, David P.E.; Tinangon, Jantje J; Saerang, Ivonne S
ACCOUNTABILITY Vol 9, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.29481.9.2.2020.46-59

Abstract

The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing performance of the internal auditors' Government Internal Supervisory Apparatus (or called APIP) the Regional Government Inspectorate in North Sulawesi, Indonesia both women and men, with Partial Least Squares (PLS) modeling as an analysis tool used in analyzing and interpreting the data. The results of the study using quantitative analysis showed that the auditing performance of the APIP in North Sulawesi was partly influenced by the negative perceptions of work context in the form of workload and work pressure. The auditing performance is not affected by the dimensions of accountability requirements, work pressure affects the auditing performance, and so does the gender that does not affect the auditing performance.
THE INFLUENCE OF INTERGOVERNMENTAL REVENUE BUDGETS AND CLARITY OF BUDGET TARGETS ON THE FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS: THE CASE OF THE REGIONAL APPARATUS ORGANIZATION OF THE CITY OF TIDORE ISLANDS Madjodjo, Farid; Saleh, Charis Muhammad; Dahlan, Fadli
ACCOUNTABILITY Vol 9, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.31234.9.2.2020.60-71

Abstract

This study aims to test the relationship of intergovernmental revenue and clarity of budget targets on the regional government financial performance. This study uses quantitative approach with primary data obtained from the results of distributing questionnaires and then measured by using a five-point Likert scale. The population of this study is the Regional Apparatus Organization which is official in the city of Tidore Islands, with the number of samples that have been determined as many as 45 samples. The sampling technique of this study is purposive sampling and conducts the multiple linear regression analysis as hypothesis testing. This study finds that the intergovernmental revenue and clarity of budget targets in partial have positive and significant effect on the regional government financial performance. The findings of this study imply that agency theory can explain the performance of local government of the City of Tidore Islands.

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