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INDONESIA
Jurnal Akuntansi dan Keuangan
ISSN : 14110288     EISSN : 23388137     DOI : -
Core Subject : Economy,
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.
Arjuna Subject : -
Articles 5 Documents
Search results for , issue " Vol 20, No 1 (2018): MAY 2018" : 5 Documents clear
The Association of Knowledge Management, Organization Culture, and Innovation with Organizational Performance: A Case at Study Institute Research XYZ Puryantini, Navik; A., Rofikotul; Shinta P., Dian; Tjahjadi, Bambang
Jurnal Akuntansi dan Keuangan Vol 20, No 1 (2018): MAY 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.563 KB) | DOI: 10.9744/jak.20.1.39-52

Abstract

The purpose of this study was to analyze the impact of variable mediation knowledge management innovation in relation to organizational performance and analyze the impact of innovation on the relationship mediating variables of organizational culture on an organi­zation. Population performers in this study were employees of XYZ. Collecting data in this study was conducted using the questionnaire method. Data analysis method used in this study is Partial Least Squares is a powerful method of analysis because it does not assume the data must use a certain scale and can use a small sample. The results showed that (1) knowledge management influence on innovation; (2) The effect on the organizational culture of innovation; (3) Knowledge Management of an effect on the performance of the organi­zation; (4) The organizational culture influence on organizational performance (5) innovation does not affect the performance of the organization, (6) the innovation did not mediate the relationship of knowledge management to organizational performance; (5) innovation does not mediate the relationship of organizational culture on organizational performance. Results obtained interviews innovation does not affect the performance of the organization for their gaps and differences in perception between the authority and powers of innovation, so that innovation is always dependent on the individual who is willing to turn these innovations.
Does Auditor Industry Expertise Improve Audit Quality In Complex Business Environments? Butar-Butar, Sansaloni; Lily Indarto, Stefani Lily Indarto
Jurnal Akuntansi dan Keuangan Vol 20, No 1 (2018): MAY 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.658 KB) | DOI: 10.9744/jak.20.1.1-12

Abstract

This study examines the role of specialist auditors in enhancing the quality of financial statements by taking into account industry complexity. The test of hypotheses are conducted in two steps. The first step is to provide evidence that earnings quality, measured by earnings persistent, of firms operating in the complex and non-complex industry are different. The second step is to compare the absolute abnormal accruals of companies engaged in the complex industry with those from non-complex industry audited by non-specialist and specialists auditors. Results show: 1) earnings persistence of firms in complex industries are lower than those in non-complex industries. 2) absolute abnormal accruals of firms operating in complex industries are higher than those in non-complex industries regardless industry specialization. Overall, the results suggest that auditor industry expertise does not play a significant role in improving the quality of audited earnings in complex business environ­ment.
The Value Relevance of IFRS Adoption in Indonesia Juniarti, Juniarti; Helena, Ferbiana; Novitasari, Karina; Tjamdinata, Wenny
Jurnal Akuntansi dan Keuangan Vol 20, No 1 (2018): MAY 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.944 KB) | DOI: 10.9744/jak.20.1.13-19

Abstract

Pros and cons of the benefits of IFRS adoption have become an ongoing debate following the inconclusive results of prior studies. Whether IFRS increase value relevance of account­ing information or not, especially in developing countries is an interesting and relevance research question. Indonesia as one of the developing countries that committed to adopting IFRS has an interest in obtaining empiric evidence on the value relevance of accounting information after nearly five years of IFRS implementation.  This study aims to fill the need to enhance adopters compliance with the standard. Ohlson Modified Model (1995) is used to test the value relevance of accounting information. Using longitudinal data of listed manu­facturing companies in Indonesia Stock Exchange (IDX), this study confirms that value relevance of accounting information increase after  IFRS adoption than before adoption. The results robust using Pooled Least Square and Random effect model.
Event Study on the Crash of Airasia Plane: A Study on Travel and Leisure Companies Listed at Malaysian Stock Market Ary Gumanti, Tatang Ary Gumanti; Savitri, Enni; Wahidatun Nisa, Nurul; Sri Utami, Elok
Jurnal Akuntansi dan Keuangan Vol 20, No 1 (2018): MAY 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.751 KB) | DOI: 10.9744/jak.20.1.20-26

Abstract

This study analyzes the Malaysian stock market reaction in the event of the crash of AirAsia plane on 28 December 2014. The analysis is focused on the travel and leisure industry as the crash would affect more on this type of industry. A total of 15 companies met the selection criteria. The study uses the event study standard procedures in testing the proposed hypotheses. Results show that abnormal returns after the crash tend to decrease, yet no significant abnormal returns were found in the period before and after the event. Median abnormal return after the event is significantly higher than before the event at the traditional level. Another finding shows that there is no significant difference in trading volume activity between before and after the event.
The Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange Nurhidayati, Nurhidayati; Fuadillah, Hendyga
Jurnal Akuntansi dan Keuangan Vol 20, No 1 (2018): MAY 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1025.735 KB) | DOI: 10.9744/jak.20.1.27-38

Abstract

This study aims to determine the association between a series of income shifting incentives, including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets, and tax haven country utilization. This study is based on a sample of 78 multinational companies listed on the Indonesia Stock Exchange over 2012–2016 period (390 firm-year). The results prove that, multinationality, thin capitalization, intangible asset are positively associated with tax haven utilization, while transfer pricing aggressiveness is not positively associated with tax haven utilization. Based on the additional analysis, basic and chemicals sectors have the highest association between a series of income shifting incentives and tax haven utilization among other industrial sectors and each industry sector has different ways of utilizing tax haven country. The findings of this study are expected to provide input to the Directorate General of Taxes the importance of reviewing debt to equity ratio rule which turned out to be one gap for the taxpayer and in making the proposed inspection plan and the potential thematic exploration related to profit shifting incentives more focused on basic industry and chemicals sector. The Directorate General of Taxes also needs to raise awareness of the taxpayers of agriculture, mining, basic and chemicals, and trade, service and investment, which has a growing number of subsidiaries in tax haven country. Increased supervision of intangible assets transfers in the agriculture and infra­structure, utilities & transportation sectors also needs to be done.

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