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INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia
Published by Universitas Indonesia
ISSN : 18298494     EISSN : 24069701     DOI : -
Core Subject : Economy,
Jurnal Akuntansi dan Keuangan Indonesia (JAKI) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Indonesia twice a year (June and December). JAKI aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world.
Arjuna Subject : -
Articles 185 Documents
TEORI GRAF DALAM ANALISIS JEJARING SOSIAL: HUBUNGAN AKTOR UTAMA DENGAN PENGGUNA INTERNAL LAPORAN KEUANGAN Sari, Martdian Ratna; Dwiyanti, Kadek Trisna
Jurnal Akuntansi dan Keuangan Indonesia Vol 15, No 1 (2018)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.483 KB) | DOI: 10.21002/jaki.2018.02

Abstract

The position of a person in a network or within an organization is not only determined by how many people are connected to a person, but another important point of focus is whether a person is the link or bridge of people who have multiple networks. Social Networking Analysis plays an important role in describing the interaction of informal human interaction as a real situation. The form of social network that can be analyzed in this research is the main actors preparing the financial statements up to the network use of financial statements. This study aims to analyze social networking on financial information dissemination structure based on company organizational structure in general and structure of finance division in particular. By using Gephi software, the structure of financial information dissemination is transferred into mathematical form (graph theory), is then analyzed and is taken conclusion from social networking that happened based on properties/features of the formed graph. The results concluded that the main actors in the network of organizational structure in the dissemination of financial information is the accounting and finance department that has the three largest information networks as information brokers, which are financial director, production director and personnel director.
ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Mutmainnah, Nurul; Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol 10, No 2 (2013)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.742 KB) | DOI: 10.21002/jaki.2013.08

Abstract

This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable. This research uses three measures for financial reporting quality which are persistency, predictability, and conservatism. The results of this research show that audit committee quality affects financial reporting quality. Audit committee financial literacy significantly increase persistency and predictability of earnings. Size of audit committee positively affects earnings persistency and negatively affects earnings predictability and conservatism. Number of audit committee meeting also significantly increase persistency, predictability of earnings, and conservatism. We find a mixed evidence on the moderating role of audit quality in the the relationship between audit committee quality and financial reporting quality.Keywords: financial reporting quality, persistency, predictability, conservatism, audit committee---Penelitian ini bertujuan untuk meneliti pengaruh kualitas komite audit yang diukur dengan keahlian komite audit, ukuran komite audit, dan jumlah rapat terhadap kualitas pelaporan keuangan perusahaan dengan kualitas audit sebagai variabel moderasi. Penelitian ini menggunakan tiga ukuran kualitas pelaporan keuangan yaitu persistensi, prediktabilitas, dan konservatisme. Hasil penelitian menunjukkan bahwa kualitas komite audit berpengaruh terhadap kualitas laporan keuangan. Keahlian komite audit di bidang keuangan secara signifikan meningkatkan persistensi dan prediktabilitas dari laba. Ukuran komite audit secara signifikan berpengaruh positif terhadap persistensi dan berpengaruh negatif terhadap prediktabilitas laba dan konservatisme. Jumlah rapat anggota komite audit juga secara signifikan berpengaruh positif terhadap persistensi, prediktabilitas laba, dan konservatisme. Penelitian ini menemukan bukti yang berbaur atas efek moderasi dari kualitas audit terhadap hubungan antara kualitas komite audit dan kualitas pelaporan keuangan.Kata kunci: kualitas pelaporan keuangan, persistensi, prediktabilitas, konservatisme, komite audit
PENGARUH PENDIDIKAN KARAKTER KEAGAMAAN DAN OTORITAS ATASAN UNTUK BERBUAT CURANG TERHADAP PERILAKU TIDAK ETIS AKUNTAN Sofyani, Hafiez; Rahma, Nadia
Jurnal Akuntansi dan Keuangan Indonesia Vol 12, No 2 (2015)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.82 KB) | DOI: 10.21002/jaki.2015.07

Abstract

The purpose of this study is to examine the influence of the religious character education, supervisor authority to cheat and the interaction of these factors toward unethical behavior of accountants in financial reporting. This study used experiment approach i.e. 2x2 factorial between subjects. These results reveal that when there is a superior authority to cheat, the subject will tend to cheat in making financial statements (unethical). Furthermore, subjects who received religious character education will tend to behave ethically in making financial reports. The results also indicate that the religious character education has ability to mitigate the urge to do unethical wich arise from authority of superiors to cheat factors.---Tujuan dari penelitian ini adalah untuk menguji pengaruh pendidikan karakter keagamaan dan otoritas atasan untuk berbuat curang serta interaksi dari kedua faktor tersebut terhadap perilaku tidak etis akuntan dalam pelaporan keuangan. Penelitian ini menggunakan pendekatan eksperimen 2x2 faktorial antar subjek. Hasil penelitian ini menunjukkan bahwa ketika terdapat otoritas atasan untuk berbuat curang, maka subjek akan cenderung untuk curang dalam pembuatan laporan keuangan (berlaku tidak etis). Selanjutnya, subjek yang mendapatkan pendidikan karakter keagamaan akan cenderung berperilaku etis dalam pembuatan laporan keuangan. Hasil penelitian juga menunjukkan bahwa pendidikan karakter keagamaan memiliki kemampuan untuk memitigasi adanya dorongan untuk berbuat tidak etis yang muncul dari faktor otoritas atasan untuk berbuat curang.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL: PADA PERUSAHAAN IC INTENSIVE Arifah, Dista Amalia
Jurnal Akuntansi dan Keuangan Indonesia Vol 9, No 2 (2012)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1204.561 KB) | DOI: 10.21002/jaki.2012.12

Abstract

Intangible asset proxied by Intellectual Capital has important role to drive companies values creation. Although many companies have applied corporate governance mechanism in order to have IC disclosure recognition, most of them do not focus on Intellectual Capital disclosure yet. The aim of this study is to analyze the influence of corporate governance mechanisms consisting of size of the board commissioners, the independence level of independent commissioner, the activities of independent commissioners, and audit committee on the intellectual capital disclosures of the companies listed in BEI in 2009 using intensive ICs category with the adding of kontrol variables. This study will provide an illustration on how the mechanisms of corporate governance practices and IC disclosure become a value creation source for the company. There are a total of 176 companies categorized as IC intensive. Using a purposive sampling method, 45 companies were selected as samples. The 2009 annual reports of the companies are used as secondary data source of this research. Furthermore, to get ICs disclosure data content analysis technique was used both for quantity and quality terms. The results indicate that audit committee is the only corporate governance mechanism that significantly affects the level of IC disclosures.Keywords: corporate governance mechanism, intellectual capital, IC intensive, content analysis---Aset tak berwujud yang diproksi dengan Intellectual Capital mempunyai peran penting dalam menentukan nilai perusahaan. Meskipun banyak perusahaan telah menerapkan mekanisme corporate governance untuk memperoleh pengungkapan IC, sebagian besar dari perusahaan belum fokus pada pengungkapan IC. Tujuan penelitian ini adalah menganalisis pengaruh mekanisme corporate governance yang terdiri dari ukuran dewan komisaris, keindependensian komisaris independen, kesibukan komisaris independen, dan komite audit terhadap pengungkapan Intellectual Capital pada IC Intensive yang terdaftar di BEI tahun 2009 dengan mempertimbangkan variabel kontrol. Penelitian ini akan memberikan gambaran bagaimana penerapan mekanisme corporate governance dan pengungkapan IC menjadi sumber penciptaan nilai bagi perusahaan. Terdapat 176 perusahaan yang masuk kategori perusahaan IC Intensive. Dengan menggunakan metode purposive sample, sebanyak 45 perusahaan terpilih sebagai sampel. Penelitian ini menggunakan sumber data sekunder yang berupa laporan tahunan perusahaan tahun 2009. Teknik content analysis digunakan untuk memperoleh data pengungkapan IC baik kuantitas maupun kualitas. Hasil yang ada menunjukkan bahwa komite audit merupakan satu-satunya mekanisme corporate governance yang secara signifikan berpengaruh pada pengungkapan IC.Kata kunci: mekanisme corporate governance, intellectual capital, IC intensive, content analysis
PENGARUH REPUTASI MANAJEMEN PUNCAK DAN DEWAN KOMISARIS TERHADAP PENILAIAN INVESTOR PADA PERUSAHAAN YANG MELAKUKAN IPO Aini, Rias; Sumiyana, Sumiyana
Jurnal Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2008)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.142 KB) | DOI: 10.21002/jaki.2008.10

Abstract

This research empirically examines the influence of reputation of top management and board ofcommissioner (BOC) on firm value. Top management has a primary role as a strategic decision maker in a firm. Its actions and characteristics specifically influence the organization ’s outcomes. The main duty of BOC is to ensure that managerial decisions are consistent with shareholders goals. One indicator of top management and BOC ’s competency and skill is reputation. The purpose of the study is to investigate the influence of reputation of top management and BOC on firm value at the Initial Public Offering (IPO). Its effect is through a largely symbolic role to enhance organizational legitimacy and it provides a signal to potential investors about the firm s prospect. The samples include 59 firms undertaking IPO in the Jakarta Stock Exchange (JSX) during 1999-2006. This study employs three characteristics of reputation: education background, previous experiences and corporate board experiences. This study finds that education background has a positive association with investor valuation. Previous experiences and corporate board experiences do not have significant association with investor valuation.
MODAL INTELEKTUAL Widiyaningrum, Ambar
Jurnal Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2004)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.508 KB) | DOI: 10.21002/jaki.2004.02

Abstract

New types of business are growing. The number of information and technology industries is increasing. Assets from these industries consist of intangibles especially intellectual capitals. As one of the new breed of intangibles, intellectual capital has received great attention from the world-wide accounting communities. New standards and regulations has been developed and implemented. Still, the controversy is still going on. Many of the regulations still need further development as the environment keeps changing. Many accounting researchers have developed their own theories of intellectual capital. Some of them will be discussed further in this article. Some researchers believe that the current financial reporting system is not able to generate a financial statement that represents the actual condition of companies. The financial reporting system is said to fulfill only the needs of companies as a result of industrial revolution. This article will discuss further about intellectual capital and intangible assets from the theoretical and standards side. It will arouse the readers to make discussion about the treatment, valuation and measurement of intellectual capital. It may open our eyes to accept the dynamics of intangibles in the future.
PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN Anwar, Yulianti; Amarullah, Fitriany
Jurnal Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2006)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.249 KB) | DOI: 10.21002/jaki.2006.05

Abstract

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.
PENGARUH LIPUTAN MEDIA, KEPEKAAN INDUSTRI, DAN STRUKTUR TATA KELOLA PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN LINGKUNGAN Solikhah, Badingatus; Winarsih, Arga Mustika
Jurnal Akuntansi dan Keuangan Indonesia Vol 13, No 1 (2016)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.972 KB) | DOI: 10.21002/jaki.2016.01

Abstract

This study aims to examine the influence of media coverage, industry sensitivity and corporate governance structure on the quality of environmental disclosure. The sample of this study is taken from six industries (mining, energy, chemicals, pharmaceuticals, cosmetics, food and beverages) from Indonesia Stock Exchange during 2011, 2012 and 2013. This study uses panel data regression analysis and employs 128 listed companies as the samples of the study. The results show that industry sensitivity, multiple directorship, board size, firm size and ROA positively affect the quality of environmental disclosure. The results also show a negative effect of independent commissionaire on environmental disclosure. This study also provides evidence that media, gender and institutional ownership have no effect on environmental disclosure.---Penelitian ini bertujuan untuk menguji pengaruh liputan media, kepekaan industri, dan struktur tata kelola perusahaan terhadap kualitas pengungkapan lingkungan. Sampel penelitian ini diambil dari enam industri (pertambangan, energi, kimia, farmasi, kosmetik, serta makanan dan minuman) di Bursa Efek Indonesia selama tahun 2011, 2012, dan 2013. Penelitian ini menggunakan analisis regresi data panel untuk menguji sampel penelitian, yaitu sebanyak 128 perusahaan. Hasil penelitian menunjukkan bahwa kepekaan industri, multiple directorship, ukuran dewan komisaris, ukuran perusahaan, dan ROA berpengaruh positif terhadap kualitas pengungkapan lingkungan. Hasil penelitian juga menunjukkan pengaruh negatif dari komisaris independen terhadap kualitas pengungkapan lingkungan. Penelitian ini juga memberikan bukti bahwa liputan media, keragaman gender, dan kepemilikan institusional tidak berpengaruh terhadap kualitas pengungkapan lingkungan.
STRATEGI FORESIGHT UNTUK MENGUBAH PERSPEKTIF EX ANTE KE PERSPEKTIF EX POST DALAM PROSES KEPUTUSAN AUDITOR INDEPENDEN Narsa, I Made
Jurnal Akuntansi dan Keuangan Indonesia Vol 8, No 2 (2011)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.36 KB) | DOI: 10.21002/jaki.2011.09

Abstract

This study is intended to test the effect of outcome on independent auditors’ decision, and whether the use of foresight decision aids can alter auditors’ ex-ante perspective to ex-post perspective in decision process. We use experimental design involving 206 undergraduate accounting students. They are distributed into four groups: foresight, hindsight, foresight+single outcome, and foresight-multiple outcome. We found negative outcome affects independent auditors’ decision, and foresight strategies effectively alter independent auditor’s perspective from ex-ante to ex-post perspective. We also found that in decision making process auditors consider negative information more than positive information, which reflects auditors’ conservative attitude. The results of this study can serve as a guide for auditors in improving the quality of audit planning process to prevent litigation. Keywords: foresight, hindsight, outcome, decisions, litigation Penelitian ini bertujuan untuk menguji pengaruh outcome pada keputusan auditor independen dan apakah penggunaan alat bantu keputusan foresight dapat mengubah perspektif ex ante ke perspektif ex post dalam proses keputusan auditor independen. Penelitian ini menggunakan rancangan eksperimen melibatkan 206 mahasiswa S1 akuntansi. Subyek didistribusikan secara random ke dalam empat grup, yaitu: foresight, hindsight, foresight-single outcome, dan foresight-multiple outcome. Temuan penelitian menunjukkan bahwa outcome negatif berpengaruh terhadap keputusan auditor independen dan strategi foresight efektif mengubah proses pengambilan keputusan auditor independen dari perspektif ex ante ke perspektif ex post. Temuan lain yang sangat penting adalah, bahwa dalam proses pengambilan keputusan auditor lebih mempertimbangkan informasi negatif dibandingkan dengan informasi positif, ini merefleksikan sikap konservatisme auditor. Hasil penelitian ini dapat dijadikan pedoman bagi auditor dalam meningkatkan kualitas proses perencanaan audit untuk menghindari litigasi. Kata kunci: foresight, hindsight, outcome, keputusan, litigasi
ACCOUNTING STUDENT’S LEARNING APPROACHES AND IMPACT ON ACADEMIC PERFORMANCE Ismail, Suhaiza
Jurnal Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2009)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.456 KB) | DOI: 10.21002/jaki.2009.07

Abstract

The objective of the study is threefold. Firstly, the study explores the learning approaches adopted by students in completing their Business Finance. Secondly, it examines the impact that learning approaches has on the student’s academic performance. Finally, the study considers gender differences in the learning approaches adopted by students and in the relationship between learning approaches and academic performance. The Approaches and Study Skills Inventory for Students (ASSIST) was used to assess the approaches to learning adopted by students whilst the students final examination result was considered in examining the performance of the students. The results indicate that majority of the accounting students, both male andfemale groups prefer to use the deep approach in studying Business Finance. The findings also reveal that there were significant relationships between learning approaches and academic performance with positive direction appears for deep and strategic approaches whilst negative relationship reveals for surface approach.

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