Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Berkala Akuntansi dan Keuangan Indonesia

BAKI
Website

Published by Universitas Airlangga

ISSN : 24599581 EISSN : 24604496 DOI : 10.20473/baki

Core Subject : Economy, Humanities, Education, Social,

Humanities Economics, Econometrics & Finance Education Social Sciences

Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk mendiseminasi hasil riset dan pemikiran terbaik terkait aspek yang berhubungan dengan bidang akuntansi dan keuangan dalam tingkat Nasional.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 107 Documents

1 2 3 4 5

THE EFFECT OF NON-FINANCIAL PERFORMANCE WITH ADDITIONAL ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE ON PERFORMANCE EVALUATION BASED ON THE BALANCED SCORECARD (BSC) WITH MANAGEMENT COMMUNICATION AS MODERATING VARIABLE Dian Fitria Handayani; R.A. Supriyono
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

This study examines the effect of using environmental perspective in BSC and management communication as moderating variable in performance evaluation using BSC. The 2x2 between-subject laboratory experiment was carried out on 113 Master of Management and Master of Accounting students, Faculty of Economics and Business, Universitas Gadjah Mada. The results showed that the use of the environmental perspective in the BSC has not been able to provide an influence on performance evaluation based on the BSC. In addition, the use of management communication has not been able to increase the effect of the use of the environmental perspective as an additional perspective of the BSC in performance evaluation. However, the use of environmental perspective and a high level of management communication provide significant influence on the decision on the allocation of bonuses by the team of evaluators allocated to managers.

EARNINGS MANAGEMENT AROUND ADDITIONAL SHARE OFFERING EVENTS Andreas Vernando; Sumaryanto Sumaryanto
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Additional stock offerings are a determinant of a company's earnings management (Teoh et al., 1998b; Rangan 1998; Shivakumar 2000; Kim and Park 2005; Cohen and Zarowin 2010). However, the results of previous studies are not in line with the results of Ball and Shivakumar (2008). Ball and Shivakumar (2008) argue that companies do not conduct earnings management before conducting an initial public offering because there are good regulations in the US and UK. Strong oversight mechanisms such as those in the US and UK may not apply in Indonesia. Cheung et al., (2014) used a survey instrument to assess the quality of corporate governance practices in Asian Emerging Markets. The results of the research by Cheung et al., (2014) provide evidence that Indonesia is a country that has the worst Corporate Governance Index among China, Hong Kong, Thailand and the Philippines. The difference between this study and previous research is that in addition to using different test analysis, this study uses regression analysis to obtain more comprehensive results. This study uses the Wilcoxon signed rank test analysis tool to compare accrual and real earnings management before and after the additional share offering. In addition, this study uses multiple regression analysis to detect whether additional stock events affect earnings management by including other determinant variables. The results of the different test show that the company uses accrual and real earnings management at the time of additional stock events. To get a more robust picture of the results (robust), this study uses multiple regression analysis. The results of multiple regression analysis provide similar evidence that companies use accrual and real earnings management at the time of additional stock events, after controlling for other determinant variables.

EXPLORING THE VALUE OF TEMPLE ACCOUNTABILITY AND TRANSPARENCY PRACTICES Dewa Gede Yudha Dananjaya; Basuki Basuki
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Tanah Lot which is based on a precept of morality in it. This study uses a qualitative methodology, with an interpretive paradigm and by using a case study approach. The results of accountability carried out by managers have been documented, accountability refers to the practice of the teachings of tri hita karana and managers involve external parties in their management. Weaknesses are still visible where the manager is still using the manual ticket system. Then the transparency carried out by managers is still lacking, especially in terms of their finances which tend to seem closed.

FACTORS AFFECTING AUDIT DELAY IN BASIC AND CHEMICAL INDUSTRIES Isieny Wendy; Vonni Rizal; Hantono Hantono
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

This study aims to examine and analyze the effect of public account firm, complexity of company operations, and total assets to audit delay at basic and chemical industry listed on the Stock Exchange period 2012-2016. The research method used in this research using quantitative approach method, research type is descriptive quantitative which is explanatory research. The population of research is 65 financial report of mining company, with technique of taking purposive sampling hence obtained sample of research as many as 22 financial report of mining company period 2012-2016. Data analysis method in this research is logistic regression analysis. The results of this study show simultaneously public account firm, complexity of company operations, and total assets haven’t a significant effect on the audit delay on basic and chemical industry listed on the Stock Exchange period 2012-2016, with a significant value of 0.020 < 0.05. Partially public account firm, complexity of company operations, and total assets have no effect to audit delay on Mining companies listed in BEI period 2011-2015 with significant value < 0,05. The result of Nagelkerke's R Square value in this research is 0.31 which can be stated that variability of the dependent variable (audit delay) which can be explained by variability of independent variable (public account firm, complexity of company operations, and total assets) 31 % while the rest equal to 69 % is explained by other independent variables.

ANALYSIS OF E-AUDIT IMPLEMENTATION FOR STATE FINANCIAL AUDIT STUDY AT BPK RI REPRESENTATIVE OF THE SPECIAL REGION OF YOGYAKARTA Siti Mubiroh
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

The Supreme Audit Agency (BPK) of the Republic of Indonesia has an important role in increasing the accountability of state finances. In carrying out its duties, BPK faces problems, namely limited human resources and relatively short inspection times. Therefore, BPK has developed an e-audit information system in carrying out audits of state financial management and responsibility. This study uses the DeLone and McLean (2003) Information System Success Model using six components, namely System Quality, Information Quality, Service Quality, Information System Use, User Satisfaction, and Net Benefits. The difference between this research and previous research is that this research uses a qualitative approach with a case study method with the aim of knowing the implementation of e-audit in depth. The sampling technique used snowball sampling. Data collection techniques using interviews, observation, and documentation. The informants in this study were the auditors of the BPK RI Representatives of Yogyakarta. The results of this study indicate that the main search feature and the inter-data feature are effectively used in the local government financial audit process, while the LKPD feature has not been effectively used in the regional government financial audit process.

THE INFLUENCE OF TAX AGGRESSIVENESS, PROFIT PERFORMANCE AND LEVERAGE ON CORPORATE TRANSPARENCY Fajar Rina Sejati; Septyana Prasetianingrum
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

This study aims to analyze the effect of tax aggressiveness (tax aggressiveness), earnings performance, and leverage on corporate transparency. The research method uses secondary data, all of which are taken from the financial statements of companies listed on the Indonesia Stock Exchange for the period 2014 – 2017. The data analysis method used in this study is multiple linear regression analysis. In this study, the data will be processed using SPSS version 25.0 software. The results of this study indicate that tax aggressiveness has no effect on company transparency, earnings performance has no effect on company transparency, leverage has no effect on company transparency, company age has no effect on company transparency, and company size does not affect company transparency. This research shows that the company's transparency is an important thing, it is hoped that every company in running the company ethically maintains company transparency.

THE IMPLEMENTATION OF SAK EMKM AND ITS EFFECT ON MSME LOAN ACCEPTANCE Siti Mubiroh; Zulfatun Ruscitasari
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

MSMEs are the heart of the economy in a country. The existence of MSMEs can save the country from the economic crisis, as can be seen from the crises that occurred in 1998 and 2008. The number of unemployed can be overcome because the absorption of MSME workers reaches 96% of the total workforce in Indonesia. However, the sustainability of MSME operations is often constrained by access to funding. These constraints are caused by the lack of quality of MSME financial reports. Therefore banks or other financial institutions are more careful in providing loans to MSMEs. This study aims to determine the implementation of SAK EMKM by using variables of company size, educational background of the owner, and providing information and socialization of SAK EMKM. In addition, the purpose of this study is to examine the effect of SAK EMKM on the quality of MSME financial reports, and the effect of the quality of financial reports on MSME credit receipts. This study uses a quantitative approach with a survey method, namely distributing questionnaires to MSME actors in the Special Region of Yogyakarta. The sampling technique used was random sampling. The data was processed using SPSS with multiple regression analysis tools. The results of this study indicate that the variables of company size and educational background of MSME owners have no significant effect on the implementation of SAK EMKM. While the variable of providing socialization and information has a significant effect on the implementation of SAK EMKM. Then, the SAK EMKM implementation variable has a significant effect on the quality of financial statements, and the variable quality of financial reports has no significant effect on MSME credit receipts.

THE EFFECT OF NET PROFIT MARGIN, CURRENT RATIO, FIRM SIZE, BUSINESS RISK ON CAPITAL STRUCTURE Anzella Anzella; Cindy Audryana; Esmeralda Esmeralda; Firmansyah Mida
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

The purpose of this study is to examine and analyze the effect of net profit margin, current ratio, firm size, business risk on capital structure in basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017 period. This study uses a quantitative research approach. The type of research used is descriptive quantitative research. The nature of this research is cause and effect/causal research.The population of this study amounted to 67 basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017 period. The number of research samples is 31 basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017 period with a sample of 124 observations. Data collection technique using documentation and research model is multiple linear regression. The results of this study are that the net profit margin has an effect and is not significant on the capital structure of basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017 period. The current ratio has no significant effect on the capital structure of basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017 period. Firm size has a significant and significant effect on the capital structure of basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017 period. Business risk has an effect and is significant on the capital structure of basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017 period. Net profit margin, current ratio, firm size, business risk have a significant and significant effect on the capital structure of basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017.

THE EFFECT OF ITO, CR, DER, TATO AND WCTO ON ROE IN VARIOUS INDUSTRIAL COMPANIES LISTED ON THE IDX Jessica Jessica; Wirda Lilia; Cherlyn Leonardy; Meiluawaty Kartika; Nehemia Panggabean
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

This study aims to analyze the effect of inventory turnover, current ratio, debt to equity ratio, total assets turnover, and working capital turnover on return on equity in various industrial companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach method. The population in this study are all various industrial companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling technique used is purposive sampling with 64 companies as samples. This study uses secondary data taken from the Indonesia Stock Exchange. This study was analyzed using multiple linear regression analysis. The coefficient of determination of return on equity is 42.8% which is influenced by inventory turnover, current ratio, debt to equity ratio, total assets turnover, and working capital turnover. The results showed that inventory turnover, current ratio, debt to equity ratio, total assets turnover, and working capital turnover simultaneously had an effect on return on equity. Partially, inventory turnover, current ratio, and working capital turnover have no effect on return on equity, debt to equity ratio has a negative and significant effect on return on equity, and total assets turnover has a positive and significant effect on return on equity.

GOOD GOVERNANCE VILLAGE FINANCIAL MANAGEMENT APPROACHING THE ENACTMENT OF UU NO. 6 YEAR 2014 Titiek Puji Astuti; Yulianto Yulianto
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

It is estimated that all villages in Indonesia will receive transfer funds from the State Revenue and Expenditure Budget (APBN). Each village, which currently amounts to 72 thousand throughout Indonesia, will receive a budget ranging from Rp 800 million to Rp 1.4 billion per village. Therefore, it is necessary to have good governance in managing village finances. Good Governance is proposed to achieve more transparent management for all uses of financial statements. This research was conducted using a case study method, namely, detailed observations of objects or people. The research locations selected as case studies are villages in Polokarto District, Sukoharjo, Central Java. The analysis technique used is analytic logic. The results of this study are the existence of transparency, accountability and participation in village financial management because it is an important aspect in creating good governance in village financial management which has been stated in Law No. 14 on Villages. Barriers to the implementation of good governance in village financial management are incompetent human resources in the village government.

Page 1 of 11 | Total Record : 107

1 2 3 4 5

Filter by Year

2016 2023

Filter By Issues

All Issue Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021) Vol. 6 No. 2 (2021): Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 1 (2020): Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 1 (2018): Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Berkala Akuntansi dan Keuangan Indonesia More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Niluh Putu Dian Rosalina Handayani Narsa

Contact Email
baki@feb.unair.ac.id

Phone
+6281233393927

Journal Mail Official
baki@feb.unair.ac.id

Editorial Address
Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya

Location
Kota surabaya,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Niluh Putu Dian Rosalina Handayani Narsa

Contact Email baki@feb.unair.ac.id

Phone +6281233393927

Journal Mail Official baki@feb.unair.ac.id

Editorial Address Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya

Location Kota surabaya, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Niluh Putu Dian Rosalina Handayani Narsa

Contact Email
baki@feb.unair.ac.id

Phone
+6281233393927

Journal Mail Official
baki@feb.unair.ac.id

Editorial Address
Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya

Location
Kota surabaya,

Jawa timur

INDONESIA