The problem of low tax compliance is an ongoing problem in the taxation field. This conditionis very ironic with the growth rate of the number of businesses in Indonesia. This study aims toempirically examine the effect of understanding tax, service quality, and tax rates on taxcompliance. This study also examines tax justice as a moderating variable. The population inthis study is the UMKM taxpayer in the city of Semarang as many as 145 MSMEs in the 6 KPPPratama areas of the city of Semarang. The sample selection technique uses conveniencesampling method and obtained 110 MSMEs. Data were analyzed using the Smart Partial LeastSquare technique. The results showed that tax understanding, service quality and tax ratesaffect taxpayer compliance. While tax justice does not moderate the tax rates on taxcompliance. This research is able to explain that awareness of taxpayers starts to grow theimportance of paying taxes, therefore the government must improve public facilities andequitable development for the benefit of the community properly and correctly throughincreasing more intensive education at MSMEs.
{"title":"KEPATUHAN PAJAK PELAKU UMKM DENGAN MODERASI KEADILAN PAJAK SEBUAH PENDEKATAN STRUKTURAL","authors":"Pancawati Hardiningsih, Ceacilia Srimindarti, Catur Ragil Sutrisno","doi":"10.14710/JAA.17.1.1-25","DOIUrl":"https://doi.org/10.14710/JAA.17.1.1-25","url":null,"abstract":"The problem of low tax compliance is an ongoing problem in the taxation field. This conditionis very ironic with the growth rate of the number of businesses in Indonesia. This study aims toempirically examine the effect of understanding tax, service quality, and tax rates on taxcompliance. This study also examines tax justice as a moderating variable. The population inthis study is the UMKM taxpayer in the city of Semarang as many as 145 MSMEs in the 6 KPPPratama areas of the city of Semarang. The sample selection technique uses conveniencesampling method and obtained 110 MSMEs. Data were analyzed using the Smart Partial LeastSquare technique. The results showed that tax understanding, service quality and tax ratesaffect taxpayer compliance. While tax justice does not moderate the tax rates on taxcompliance. This research is able to explain that awareness of taxpayers starts to grow theimportance of paying taxes, therefore the government must improve public facilities andequitable development for the benefit of the community properly and correctly throughincreasing more intensive education at MSMEs.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43621683","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-17DOI: 10.14710/JAA.16.2.124-137
Belya Dwi Puteri, M. Satyawan
The characteristics of financial statements in the form on the timeliness of financial statements publication is one of the requirements for information from financial statements to be relevant for the user’s decision. This study aims to determine the effect of tax avoidance and ownership structure on the timeliness of financial statement publication listed on the Indonesia Stock Exchange in period 2014-2018. Sample of research from purposive sampling is 475 companies with logistic regression analysis. The analysis evidence that tax avoindace, ownership concentrated on the family, and foreign ownership has an influence on the timeliness of financial statement publication. However, institutional ownership does not affect on the timeliness of financial statements publication.
{"title":"PENGARUH TAX AVOIDANCE DAN STRUKTUR KEPEMILIKAN TERHADAP TIMELINESS PUBLIKASI LAPORAN KEUANGAN DI BURSA EFEK INDONESIA","authors":"Belya Dwi Puteri, M. Satyawan","doi":"10.14710/JAA.16.2.124-137","DOIUrl":"https://doi.org/10.14710/JAA.16.2.124-137","url":null,"abstract":"The characteristics of financial statements in the form on the timeliness of financial statements publication is one of the requirements for information from financial statements to be relevant for the user’s decision. This study aims to determine the effect of tax avoidance and ownership structure on the timeliness of financial statement publication listed on the Indonesia Stock Exchange in period 2014-2018. Sample of research from purposive sampling is 475 companies with logistic regression analysis. The analysis evidence that tax avoindace, ownership concentrated on the family, and foreign ownership has an influence on the timeliness of financial statement publication. However, institutional ownership does not affect on the timeliness of financial statements publication.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48864027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-17DOI: 10.14710/JAA.16.2.105-123
Mariyamah Mariyamah, Susi Handayani
This study aims to examine empirically the effect of green innovation on economic performance and environmental management accounting as a moderate variable. This research method uses quantitative research methods. The sample of this study was manufacturing companies listed on the Indonesia Stock Exchange and participated PROPER program in the period 2016-2018. Based on the sampling technique, there were 155 companies. The data analysis technique uses Moderated Regression Analysis with the application of SPSS 25. The independent variable in this study is green innovation, which is green product innovation and green process innovation. The dependent variable in this study is economic performance measured by ROA. The moderating variable in this study is environmental management accounting measured by the eco-efficiency ratio. The results of this study show that green innovation has a positive effect on economic performance and environmental management accounting cannot moderate the relationship between green innovation and economic performance
{"title":"PENGARUH GREEN INNOVATION TERDAHAP ECONOMIC PERFORMANCE DENGAN ENVIRONMENTAL MANAGEMENT ACCOUNTING SEBAGAI VARIABEL MODERASI","authors":"Mariyamah Mariyamah, Susi Handayani","doi":"10.14710/JAA.16.2.105-123","DOIUrl":"https://doi.org/10.14710/JAA.16.2.105-123","url":null,"abstract":"This study aims to examine empirically the effect of green innovation on economic performance and environmental management accounting as a moderate variable. This research method uses quantitative research methods. The sample of this study was manufacturing companies listed on the Indonesia Stock Exchange and participated PROPER program in the period 2016-2018. Based on the sampling technique, there were 155 companies. The data analysis technique uses Moderated Regression Analysis with the application of SPSS 25. The independent variable in this study is green innovation, which is green product innovation and green process innovation. The dependent variable in this study is economic performance measured by ROA. The moderating variable in this study is environmental management accounting measured by the eco-efficiency ratio. The results of this study show that green innovation has a positive effect on economic performance and environmental management accounting cannot moderate the relationship between green innovation and economic performance","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41927262","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to examine the influence of intellectual capital performance on firm value and the moderating influence of earnings management on the relationship of intellectual capital with firm value in financial service companies listed on the Indonesia Stock Exchange during 2015 – 2018. Based on the population of 90 companies per year, a test of 69 sample companies that met the criteria of purposive sampling was conducted. The panel data regression technique is used to analyze the data. The findings show that intellectual capital provides a significant positive influence on firm value. Most notable contributions came from human capital and relational capital components, but not the structural capital component. This condition is considered good, although not ideal yet. Other findings reveal that earnings management did not moderate the relationship of intellectual capital with firm value.
{"title":"THE INFLUENCE OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH EARNINGS MANAGEMENT AS A MODERATING VARIABLE: A STUDY IN FINANCIAL SERVICE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX)","authors":"Aulizza Abdul Fanni, Fuad Fuad","doi":"10.14710/JAA.16.2.18-38","DOIUrl":"https://doi.org/10.14710/JAA.16.2.18-38","url":null,"abstract":"This research aims to examine the influence of intellectual capital performance on firm value and the moderating influence of earnings management on the relationship of intellectual capital with firm value in financial service companies listed on the Indonesia Stock Exchange during 2015 – 2018. Based on the population of 90 companies per year, a test of 69 sample companies that met the criteria of purposive sampling was conducted. The panel data regression technique is used to analyze the data. The findings show that intellectual capital provides a significant positive influence on firm value. Most notable contributions came from human capital and relational capital components, but not the structural capital component. This condition is considered good, although not ideal yet. Other findings reveal that earnings management did not moderate the relationship of intellectual capital with firm value. ","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45939762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines the relationship between intellectual capital and firm perfomance. This study is to prove that intellectual capital can be considered by management as a factor in improving frim performance. The population in this study are all those listed on the Indonesia Stock Exchange during the period 2014 to 2018 that has meet the criteria that have been determined. In this study, intellectual capital measured by using value added intellectual coefficient (VAIC™) method. The results suggest that the intellectual capital has a positive association with firm performance proxied with ROA and Tobin’s Q, implying that the intellectual capital help firm to increase it’s performance. This study supports the argument of resource based theory that if the intellectual capital can be managed properly by the firm, intellectual capital will increase competitive advantage for the firm and also can increase their performance.
{"title":"HUBUNGAN INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN","authors":"Achmad Arya Hudiyono Saputra","doi":"10.14710/JAA.16.2.60-88","DOIUrl":"https://doi.org/10.14710/JAA.16.2.60-88","url":null,"abstract":"This study examines the relationship between intellectual capital and firm perfomance. This study is to prove that intellectual capital can be considered by management as a factor in improving frim performance. The population in this study are all those listed on the Indonesia Stock Exchange during the period 2014 to 2018 that has meet the criteria that have been determined. In this study, intellectual capital measured by using value added intellectual coefficient (VAIC™) method. The results suggest that the intellectual capital has a positive association with firm performance proxied with ROA and Tobin’s Q, implying that the intellectual capital help firm to increase it’s performance. This study supports the argument of resource based theory that if the intellectual capital can be managed properly by the firm, intellectual capital will increase competitive advantage for the firm and also can increase their performance. ","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48741854","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine financial (firm size, leverage, profitability, capital intensity) and non-financial factors (independent commissioners, audit committees, managerial ownership, institutional ownership as corporate governance mechanisms) on corporate tax management in manufacturing firms listed on the Indonesian Stock Exchange 2016-2017. The population of this research is 151 manufacturing firms. The sample measurement method is purposive sampling to obtain 36 sample firms with 72 observations according to the observation period. Data is analyzed with multiple regression analysis methods. The results of this research indicate that profitability, capital intensity, independent commissioners and audit committees influence the corporate tax management partially. Meanwhile, firm size, leverage, managerial and institutional ownership have no influence on tax management. In general, corporate tax management can be indicated from the financial and non-financial factors.
{"title":"DETERMINAN MANAJEMEN PAJAK PERUSAHAAN: UKURAN PERUSAHAAN, PENDANAAN UTANG, PROFITABILITAS, INTENSITAS ASET TETAP DAN MEKANISME TATA KELOLA","authors":"Umi Pratiwi","doi":"10.14710/JAA.16.2.39-59","DOIUrl":"https://doi.org/10.14710/JAA.16.2.39-59","url":null,"abstract":"This study aims to examine financial (firm size, leverage, profitability, capital intensity) and non-financial factors (independent commissioners, audit committees, managerial ownership, institutional ownership as corporate governance mechanisms) on corporate tax management in manufacturing firms listed on the Indonesian Stock Exchange 2016-2017. The population of this research is 151 manufacturing firms. The sample measurement method is purposive sampling to obtain 36 sample firms with 72 observations according to the observation period. Data is analyzed with multiple regression analysis methods. The results of this research indicate that profitability, capital intensity, independent commissioners and audit committees influence the corporate tax management partially. Meanwhile, firm size, leverage, managerial and institutional ownership have no influence on tax management. In general, corporate tax management can be indicated from the financial and non-financial factors.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46914374","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Eliza Nathania, Samuel Putera, Siti Farhana, W. Wijantini
This study aims to examine how free cash flow (FCF) affects on asset utilization (AU) as a proxy for agency cost, followed by investigating the influence of ownership structures as moderating variables in reducing the negative effect of FCF on asset utilization. The research sample of 465 companies consisted of all companies listed on the Indonesia Stock Exchange in 2013-2017 with purposive sampling method. The findings of this study showed that FCF negatively influences AU). Institutional ownership weakens the negative relationship between FCF and AU. Contrarily, managerial ownership strengthens the negative relationship between FCF and AU. This study also found that family ownership strengthens the negative relationship between FCF and AU. This study contributes to understanding the role of various ownership structures in utilizing company's resources to improve their asset utilization, especially in the family ownership that dominates Indonesian firms.
{"title":"THE EFFECT OF FREE CASH FLOW ON ASSET UTILIZATION WITH OWNERSHIP STRUCTURES AS MODERATING VARIABLES","authors":"Eliza Nathania, Samuel Putera, Siti Farhana, W. Wijantini","doi":"10.14710/JAA.16.2.1-17","DOIUrl":"https://doi.org/10.14710/JAA.16.2.1-17","url":null,"abstract":"This study aims to examine how free cash flow (FCF) affects on asset utilization (AU) as a proxy for agency cost, followed by investigating the influence of ownership structures as moderating variables in reducing the negative effect of FCF on asset utilization. The research sample of 465 companies consisted of all companies listed on the Indonesia Stock Exchange in 2013-2017 with purposive sampling method. The findings of this study showed that FCF negatively influences AU). Institutional ownership weakens the negative relationship between FCF and AU. Contrarily, managerial ownership strengthens the negative relationship between FCF and AU. This study also found that family ownership strengthens the negative relationship between FCF and AU. This study contributes to understanding the role of various ownership structures in utilizing company's resources to improve their asset utilization, especially in the family ownership that dominates Indonesian firms.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47240978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-17DOI: 10.14710/JAA.16.2.89-104
Rizqah Hanie Pratiwi
This study aims to determine the effect of audit lag, opinion shopping, leverage and profitability to the going concern audit opinion. The independent variables used in this study are audit lag, opinion shopping, leverage and profitability. The dependent variable used in this study is the going concern audit opinion. Data were obtained from audited financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 26 companies during the period 2016-2018 with the total final sample being 78 samples. The sampling method is the purposive sampling method. The type of data used entirely is in the form of quantitative secondary data. This study uses a logistic regression analysis method. The result of this study indicate that leverage has a significant positive effect on going concern audit opinion, audit lag does not have a significant and negative effect on going concern audit opinion, opinion shopping does not have a significant and positive effect on going concern audit opinion, and profitability does not have a significant and negative effect on going concern audit opinion.
{"title":"THE EFFECTS OF AUDIT LAG, OPINION SHOPPING, LEVERAGE, AND PROFITABILITY TO THE GOING CONCERN AUDIT OPINION","authors":"Rizqah Hanie Pratiwi","doi":"10.14710/JAA.16.2.89-104","DOIUrl":"https://doi.org/10.14710/JAA.16.2.89-104","url":null,"abstract":"This study aims to determine the effect of audit lag, opinion shopping, leverage and profitability to the going concern audit opinion. The independent variables used in this study are audit lag, opinion shopping, leverage and profitability. The dependent variable used in this study is the going concern audit opinion. Data were obtained from audited financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 26 companies during the period 2016-2018 with the total final sample being 78 samples. The sampling method is the purposive sampling method. The type of data used entirely is in the form of quantitative secondary data. This study uses a logistic regression analysis method. The result of this study indicate that leverage has a significant positive effect on going concern audit opinion, audit lag does not have a significant and negative effect on going concern audit opinion, opinion shopping does not have a significant and positive effect on going concern audit opinion, and profitability does not have a significant and negative effect on going concern audit opinion.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46094185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-20DOI: 10.14710/jaa.16.1.102-111
Abdurrahman Zaki Mustofa
This study aims to provide an overview of the development of the research related to audit switch, the samples taken from various national journal that can be accessed online. 18 samples taken from 9 national journals with the time span of 2009 to 2018. This research use Charting the Field method that was developed by Hesford et al (2007) where the researcher classified articles based on the topic and research method that is used on the articles. The results show that the most researched variable is Pergantian Manajemen. Research topic related to audit switch that is researched the most is anteseden topic, using Pergantian Manajemen Variable. The research method that is used the most is analytic method and among all samples there is no article that use review method.
{"title":"PERKEMBANGAN PENELITIAN MENGENAI PERGANTIAN AUDITOR","authors":"Abdurrahman Zaki Mustofa","doi":"10.14710/jaa.16.1.102-111","DOIUrl":"https://doi.org/10.14710/jaa.16.1.102-111","url":null,"abstract":"This study aims to provide an overview of the development of the research related to audit switch, the samples taken from various national journal that can be accessed online. 18 samples taken from 9 national journals with the time span of 2009 to 2018. This research use Charting the Field method that was developed by Hesford et al (2007) where the researcher classified articles based on the topic and research method that is used on the articles. The results show that the most researched variable is Pergantian Manajemen. Research topic related to audit switch that is researched the most is anteseden topic, using Pergantian Manajemen Variable. The research method that is used the most is analytic method and among all samples there is no article that use review method.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42684441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study investigates accountability practices of Indonesian state universities during the reform implementation for being autonomous universites called as PTN Badan Hukum. Although the reform has been implemented based on government regulation, lack of empirical study can be viewed in published articles. For that reason, this study is addresed to filling the lack of accountability research in the reform of state universities in Indonesia. The context of the reform is the adoption of autonomous universities that are more close to the concept of privatisation affected by the internationalization objective of national agenda. Interpretive research approach is adopted to develop inductively a conceptual perspective based on central phenomenon. Moreover, the cases of the study are three Indonesian state universities which implement the form of autonomous state university with pseudo named as UG, UD and UA. Straussian grounded theory approach was adopted in data analysis and collection. The central phenomenon of substantive grounded theory is labelled as multiple accountability responses in various institutional logic during transformation process of state universities that have been transformed from fully governed by Indonesia government become autonomous entities. The main finding of the study explains the presence of various institutional accountibility logics practiced in the context of internationalization process of Indonesia higher education institutions. The various institutional logics arise from personal, professional, managerial and public accountability logics. The various accountability logics display from two different environmental background that are university with less and high internationalization. Less and moderate conflict are resulted from low and high internationalization achievement respectively. The practice of accountability seem displaying more emphasize on public accountability logic in social level, managerial accountability logic in organizational level, personal and professional in individual level. The contribution of this research relates to empirical findings that enrich higher education accountability research in developing countries, employs interpretive methodology and grounded theory, and provides incremental development of institutional logics theory in explaining organizational change in a specific context.
本研究调查了印尼国立大学在改革实施过程中被称为PTN Badan Hukum的自治大学的问责实践。虽然改革是在政府监管的基础上实施的，但从已发表的文章中可以看出，缺乏实证研究。因此，本研究旨在填补印度尼西亚国立大学改革中问责制研究的不足。改革的背景是采用更接近私有化概念的自治大学，受到国家议程的国际化目标的影响。采用解释性研究的方法，归纳地建立一个基于中心现象的概念视角。此外，本研究的案例是印度尼西亚三所国立大学，它们实行自治国立大学的形式，假名为UG, UD和UA。数据分析和收集采用施特劳斯扎根理论方法。实体扎根理论的核心现象是在印尼由完全由政府管理转变为自治实体的国立大学转型过程中，各种制度逻辑中的多重问责反应。研究的主要发现解释了在印尼高等教育机构国际化进程背景下实践的各种制度问责逻辑的存在。不同的制度逻辑来自个人、专业、管理和公共问责逻辑。不同的问责逻辑表现在大学国际化程度低和大学国际化程度高两种不同的环境背景下。国际化程度高和低分别导致较少和中等程度的冲突。问责的实践似乎更加强调社会层面的公共问责逻辑，组织层面的管理问责逻辑，个人层面的个人问责和专业问责逻辑。本研究的贡献涉及丰富发展中国家高等教育问责研究的实证结果，采用解释性方法和扎根理论，并在解释特定背景下的组织变革方面提供了制度逻辑理论的增量发展。
{"title":"RESPONSES OF ACCOUNTABILITY TRANFORMATION PRACTICED IN MULTIPLE LEVEL OF INSTITUTIONAL LOGICS FOR BEING AUTONOMOUS STATE UNIVERSITIES IN INDONESIA","authors":"Dwiarso Utomo","doi":"10.14710/jaa.16.1.1-29","DOIUrl":"https://doi.org/10.14710/jaa.16.1.1-29","url":null,"abstract":"This study investigates accountability practices of Indonesian state universities during the reform implementation for being autonomous universites called as PTN Badan Hukum. Although the reform has been implemented based on government regulation, lack of empirical study can be viewed in published articles. For that reason, this study is addresed to filling the lack of accountability research in the reform of state universities in Indonesia. The context of the reform is the adoption of autonomous universities that are more close to the concept of privatisation affected by the internationalization objective of national agenda. Interpretive research approach is adopted to develop inductively a conceptual perspective based on central phenomenon. Moreover, the cases of the study are three Indonesian state universities which implement the form of autonomous state university with pseudo named as UG, UD and UA. Straussian grounded theory approach was adopted in data analysis and collection. The central phenomenon of substantive grounded theory is labelled as multiple accountability responses in various institutional logic during transformation process of state universities that have been transformed from fully governed by Indonesia government become autonomous entities. The main finding of the study explains the presence of various institutional accountibility logics practiced in the context of internationalization process of Indonesia higher education institutions. The various institutional logics arise from personal, professional, managerial and public accountability logics. The various accountability logics display from two different environmental background that are university with less and high internationalization. Less and moderate conflict are resulted from low and high internationalization achievement respectively. The practice of accountability seem displaying more emphasize on public accountability logic in social level, managerial accountability logic in organizational level, personal and professional in individual level. The contribution of this research relates to empirical findings that enrich higher education accountability research in developing countries, employs interpretive methodology and grounded theory, and provides incremental development of institutional logics theory in explaining organizational change in a specific context.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42331266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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