This research was aimed to know the influence of conservatism accounting and corporate socialresponsibility (CSR) disclosure on earnings management. Variable of conservatism accountingwas proxied by accrual. Variable of corporate social responsibility (CSR) disclosure was proxiedby corporate social responsibility index (CSRI) which refers to guidelines corporate socialresponsibility index (CSRI) version GRI-G4 and GRI Standard. Sample used in this research wasmining companies listed in IDX (Indonesian Stock Exchange) from 2015 – 2017. Samplingtechnique used in this research was purposive sampling. Samples collected in this research were31 companies, a total of 93 data. Data analysis used in this research was descriptive statistics anddata panel regression analysis. Software used to run data was evies 7. The results of this researchshowd as follow. Simultaneously, conservatism accounting and coporate social responsibility(CSR) disclosure had influence on earnings management. Partially, conservatism accounting hadinfluence on earnings management, while corporate social responsibility (CSR) disclosure had noinfluence on earnings management.
{"title":"PENGARUH KONSERVATISME AKUNTANSI DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)","authors":"Putri Warislan, Wirmie Eka Putra, Wiwik Tiswiyanti","doi":"10.14710/JAA.15.2.221-243","DOIUrl":"https://doi.org/10.14710/JAA.15.2.221-243","url":null,"abstract":"This research was aimed to know the influence of conservatism accounting and corporate socialresponsibility (CSR) disclosure on earnings management. Variable of conservatism accountingwas proxied by accrual. Variable of corporate social responsibility (CSR) disclosure was proxiedby corporate social responsibility index (CSRI) which refers to guidelines corporate socialresponsibility index (CSRI) version GRI-G4 and GRI Standard. Sample used in this research wasmining companies listed in IDX (Indonesian Stock Exchange) from 2015 – 2017. Samplingtechnique used in this research was purposive sampling. Samples collected in this research were31 companies, a total of 93 data. Data analysis used in this research was descriptive statistics anddata panel regression analysis. Software used to run data was evies 7. The results of this researchshowd as follow. Simultaneously, conservatism accounting and coporate social responsibility(CSR) disclosure had influence on earnings management. Partially, conservatism accounting hadinfluence on earnings management, while corporate social responsibility (CSR) disclosure had noinfluence on earnings management.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43407804","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 : 2019-10-06DOI: 10.14710/JAA.15.2.150-164
Eunice Oluganna, T. Lawal, D. Abdulazeez
Financial sector is crucial for the development of a well-functioning market as it facilitate capitalinflows, mobilize savings for productive investment and facilitates the conduct and growth of aneconomy in the world. Despite the importance of financial sector development in Nigeria, financialinstitution operating in financial market were confronted with drastic changes where by old waysof doing business were no longer profitable and sustainable and unable to acquire fund with theirtraditional financial instruments. Against this background, the study investigated the effect offinancial sector development on financial innovation in Nigeria. The study employed secondarydata obtained from central bank of Nigeria statistical bulletin and World Bank database between2011 and 2017. The data obtained was subjected to system General Method of Analysis (GMM)estimator. The study concluded that upward trend of process innovation significantly influence thein depth of finance. The study recommends policy makers should design policies which willpromote and enhance the relationship between financial innovation and financial development inother to increase the supply and provision of financial service.
{"title":"EFFECT OF FINANCIAL DEVELOPMENT ON FINANCIAL INNOVATION IN NIGERIA","authors":"Eunice Oluganna, T. Lawal, D. Abdulazeez","doi":"10.14710/JAA.15.2.150-164","DOIUrl":"https://doi.org/10.14710/JAA.15.2.150-164","url":null,"abstract":"Financial sector is crucial for the development of a well-functioning market as it facilitate capitalinflows, mobilize savings for productive investment and facilitates the conduct and growth of aneconomy in the world. Despite the importance of financial sector development in Nigeria, financialinstitution operating in financial market were confronted with drastic changes where by old waysof doing business were no longer profitable and sustainable and unable to acquire fund with theirtraditional financial instruments. Against this background, the study investigated the effect offinancial sector development on financial innovation in Nigeria. The study employed secondarydata obtained from central bank of Nigeria statistical bulletin and World Bank database between2011 and 2017. The data obtained was subjected to system General Method of Analysis (GMM)estimator. The study concluded that upward trend of process innovation significantly influence thein depth of finance. The study recommends policy makers should design policies which willpromote and enhance the relationship between financial innovation and financial development inother to increase the supply and provision of financial service.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48346542","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 : 2019-10-06DOI: 10.14710/JAA.15.2.165-203
Juni Ambarwati, Rr. Sri Handayani
This study aims to analyze the factors that influence the occurance possibility ofmismanagement of fixed assets by the state civil apparatus. This study based on the FraudDiamond theory developed by Wolfe and Hermanson (2004). This study discussesmismanagement of fixed assets from the point of view of regional civil apparatus in theSemarang District Government. The population of this study is all regional civil apparatus inthe Semarang District Government by census method. This research was conducted usingprimary data. Primary data in this study used a questionnaire (questionnaire) to measure thevariables of financial pressure, habit pressure, work relationship pressure, pressure of otherfactors, perception of opportunity, general rationalization, authorization of functions,intelligence, ego and beliefs, coercion and fraud, ability to handle stress to fraud andmismanagement of fixed assets. The sample in this study amounted to 256 regional devices inthe Semarang District Government. The data obtained were analyzed by using multiple linierregression. Based on the results of the analysis carried out, it was concluded that 6variables: financial pressure, habit pressure, work relationship pressure, pressure of otherfactors, general rationalization, coercion and fraud to commit fraud had a positive effect tothe occurance possibility of mismanagement of fixed assets. Then, the ability to handle stresswhen committing fraud has a negative effect to the occurance possibility of mismanagementof fixed assets, while other variables namely perception of opportunity, position authorizationto commit fraud, intelligence to commit fraud and ego and confidence to commit fraud do nothave influence to the mismanagement of fixed assets by regional equipment.
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEMUNGKINAN TERJADINYA SALAH KELOLA ASET TETAP DITINJAU DARI PERSPEKTIF FRAUD DIAMOND THEORY (STUDI EMPIRIS PADA PERANGKAT DAERAH KABUPATEN SEMARANG)","authors":"Juni Ambarwati, Rr. Sri Handayani","doi":"10.14710/JAA.15.2.165-203","DOIUrl":"https://doi.org/10.14710/JAA.15.2.165-203","url":null,"abstract":"This study aims to analyze the factors that influence the occurance possibility ofmismanagement of fixed assets by the state civil apparatus. This study based on the FraudDiamond theory developed by Wolfe and Hermanson (2004). This study discussesmismanagement of fixed assets from the point of view of regional civil apparatus in theSemarang District Government. The population of this study is all regional civil apparatus inthe Semarang District Government by census method. This research was conducted usingprimary data. Primary data in this study used a questionnaire (questionnaire) to measure thevariables of financial pressure, habit pressure, work relationship pressure, pressure of otherfactors, perception of opportunity, general rationalization, authorization of functions,intelligence, ego and beliefs, coercion and fraud, ability to handle stress to fraud andmismanagement of fixed assets. The sample in this study amounted to 256 regional devices inthe Semarang District Government. The data obtained were analyzed by using multiple linierregression. Based on the results of the analysis carried out, it was concluded that 6variables: financial pressure, habit pressure, work relationship pressure, pressure of otherfactors, general rationalization, coercion and fraud to commit fraud had a positive effect tothe occurance possibility of mismanagement of fixed assets. Then, the ability to handle stresswhen committing fraud has a negative effect to the occurance possibility of mismanagementof fixed assets, while other variables namely perception of opportunity, position authorizationto commit fraud, intelligence to commit fraud and ego and confidence to commit fraud do nothave influence to the mismanagement of fixed assets by regional equipment.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45693089","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 : 2019-10-06DOI: 10.14710/JAA.15.2.138-149
Ellensia Pramardhikasari, Indira Januarti
The purpose of this research is to provide empirical evidence about the factors which areinfluence corporate risk disclosure (CRD) in annual report of corporates mining. Corporatecharacteristics used in this research are firm size and leverage companies. Risk disclosure wasmeasured by content analysis-sentence approach. The research data were collected from 160of financial statements and annual reports of corporates mining that listed in Indonesian StockExchanges (IDX) for 2011 until 2015. Theory agency be used in this research to explains therelationship between variables. The analysis method of this research is using multipleregression analysis. The result of this research find that corporate characteristics, firm size,have significant positive effect on corporate risk disclosure (CRD) and leverage companiesdidn’t have significant effect on it.
{"title":"ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE RISK DISCLOSURE (CRD) (Studi Empiris pada Perusahaan-Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)","authors":"Ellensia Pramardhikasari, Indira Januarti","doi":"10.14710/JAA.15.2.138-149","DOIUrl":"https://doi.org/10.14710/JAA.15.2.138-149","url":null,"abstract":"The purpose of this research is to provide empirical evidence about the factors which areinfluence corporate risk disclosure (CRD) in annual report of corporates mining. Corporatecharacteristics used in this research are firm size and leverage companies. Risk disclosure wasmeasured by content analysis-sentence approach. The research data were collected from 160of financial statements and annual reports of corporates mining that listed in Indonesian StockExchanges (IDX) for 2011 until 2015. Theory agency be used in this research to explains therelationship between variables. The analysis method of this research is using multipleregression analysis. The result of this research find that corporate characteristics, firm size,have significant positive effect on corporate risk disclosure (CRD) and leverage companiesdidn’t have significant effect on it.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44964325","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 : 2019-10-06DOI: 10.14710/JAA.15.2.204-220
Retno Pujilestari, Mustika Winedar
This study aims to examine the effect of Executive Character, Company Size, AuditQuality, and Audit Committee on Tax Avoidance. Executive Character is measured bycalculating company risk, Company Size is determined based on company size, AuditQuality is stated based on who KAP audits the company, and Audit Committee isdetermined based on the number of Audit Committees in the company. While TaxAvoidance is measured by CETR. By taking samples of mining companies that areactive and listed on the Indonesia Stock Exchange for the period of 2012 to 2016selected by purposive sampling technique, the research data collected throughdocumentation techniques are then analyzed by multiple linear regression and theresults show that Executive Character, Company Size, Quality Audit, and the AuditCommittee simultaneously have a significant effect on Tax Avoidance. But partiallyonly Audit Quality has an effect on Tax Avoidance.
{"title":"Pengaruh Karakter Eksekutif, Ukuran Perusahaan, Kualitas Audit, dan Komite Audit Terhadap Tax Avoidance","authors":"Retno Pujilestari, Mustika Winedar","doi":"10.14710/JAA.15.2.204-220","DOIUrl":"https://doi.org/10.14710/JAA.15.2.204-220","url":null,"abstract":"This study aims to examine the effect of Executive Character, Company Size, AuditQuality, and Audit Committee on Tax Avoidance. Executive Character is measured bycalculating company risk, Company Size is determined based on company size, AuditQuality is stated based on who KAP audits the company, and Audit Committee isdetermined based on the number of Audit Committees in the company. While TaxAvoidance is measured by CETR. By taking samples of mining companies that areactive and listed on the Indonesia Stock Exchange for the period of 2012 to 2016selected by purposive sampling technique, the research data collected throughdocumentation techniques are then analyzed by multiple linear regression and theresults show that Executive Character, Company Size, Quality Audit, and the AuditCommittee simultaneously have a significant effect on Tax Avoidance. But partiallyonly Audit Quality has an effect on Tax Avoidance.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.14710/JAA.15.2.204-220","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66967239","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 compare type of decision maker (individual-group) on the influence offraming and order effect for making an audit judgment by the auditor. A laboratoryexperiment approach with 120 auditors from The Audit Board of The Republic of Indonesia(Badan Pemeriksa Keuangan Republik Indonesia) as participants used to hypothesistesting. The results show that framing influences an audit judgment, and the interactionbetween framing and type of decision-maker affects on audit judgment. The study alsoshows that the order effect factor influences audit judgment. The interaction between theorder of evidence and the type of decision-maker also occurs, which indicates a decisionshift of individual-group in influencing an audit judgment. Consistent with several previousstudies, the group's decision is in line and greater or smaller then individual decision hasbeen made previously.
{"title":"PENGARUH FRAMING DAN URUTAN BUKTI TERHADAP AUDIT JUDGMENT: KOMPARASI DAN INTERAKSI KEPUTUSAN INDIVIDU-KELOMPOK","authors":"H. Haryanto","doi":"10.14710/JAA.15.1.1-36","DOIUrl":"https://doi.org/10.14710/JAA.15.1.1-36","url":null,"abstract":"This study aims to compare type of decision maker (individual-group) on the influence offraming and order effect for making an audit judgment by the auditor. A laboratoryexperiment approach with 120 auditors from The Audit Board of The Republic of Indonesia(Badan Pemeriksa Keuangan Republik Indonesia) as participants used to hypothesistesting. The results show that framing influences an audit judgment, and the interactionbetween framing and type of decision-maker affects on audit judgment. The study alsoshows that the order effect factor influences audit judgment. The interaction between theorder of evidence and the type of decision-maker also occurs, which indicates a decisionshift of individual-group in influencing an audit judgment. Consistent with several previousstudies, the group's decision is in line and greater or smaller then individual decision hasbeen made previously.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.14710/JAA.15.1.1-36","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46233098","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 : 2018-09-29DOI: 10.14710/JAA.15.1.115-137
S. Sudarno
The implication of issuance of Law No. 17/ 2003 on State Finance and Law No 71/ 2010 onGovernment Accounting Standard (SAP), the state universities have to compile and present finansial statements. The purposes of this research are to investigate factors which are affectingthe quality of finansial statement, the role of effectiveness SPIP to the effect of and to identify thecharacteristic of develop a finansial statement and level of leadership supported at state highereducation in Jawa Tengah and DI Yogyakarta. Population of this research was the accountingdivision responsible for preparing financial statements in 15 state universities in Jawa Tengahand DI Yogyakarta. Assuming each division had 7 staff; questionnaires were distributed by postsand couriers to 105 staff. Data from 67 respondents (63,81%) were analyzed by path analysis byusing PLS 2.0. This study supported the role of efectivness SPIP in developing a high quality offinansial statement. The commitment and motivation affects to quality of finansial statementindirectly through efectivness SPIP. However, this research has not enough evidence to said thatcompetency affects to efectivness SPIP. The other, The results of this study tend to supportmediation hypothesis that leadership supported affects to efectivness SPIP and quality offinansial statement indirectly through competency, commitment and motivation.
{"title":"ANALISIS PERAN KARYAWAN DALAM HUBUNGAN ANTARA DUKUNGAN PIMPINAN DENGAN FEKTIVITAS SPIP DAN KUALITAS LAPORAN KEUANGAN","authors":"S. Sudarno","doi":"10.14710/JAA.15.1.115-137","DOIUrl":"https://doi.org/10.14710/JAA.15.1.115-137","url":null,"abstract":"The implication of issuance of Law No. 17/ 2003 on State Finance and Law No 71/ 2010 onGovernment Accounting Standard (SAP), the state universities have to compile and present finansial statements. The purposes of this research are to investigate factors which are affectingthe quality of finansial statement, the role of effectiveness SPIP to the effect of and to identify thecharacteristic of develop a finansial statement and level of leadership supported at state highereducation in Jawa Tengah and DI Yogyakarta. Population of this research was the accountingdivision responsible for preparing financial statements in 15 state universities in Jawa Tengahand DI Yogyakarta. Assuming each division had 7 staff; questionnaires were distributed by postsand couriers to 105 staff. Data from 67 respondents (63,81%) were analyzed by path analysis byusing PLS 2.0. This study supported the role of efectivness SPIP in developing a high quality offinansial statement. The commitment and motivation affects to quality of finansial statementindirectly through efectivness SPIP. However, this research has not enough evidence to said thatcompetency affects to efectivness SPIP. The other, The results of this study tend to supportmediation hypothesis that leadership supported affects to efectivness SPIP and quality offinansial statement indirectly through competency, commitment and motivation.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.14710/JAA.15.1.115-137","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42423103","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}
The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance asmoderating variable. The concept of expropriation practices in this study is measured by related partytransaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE).Analytical technique used is hierarchical regression analysis for testing hypotheses developed in thisstudy. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this studyfails to prove effect of company’s ownership through pyramid structure, and related party transactiondisclousure on expropriation practices. Furthermore, this study indicates the corporate governance canto increase the level of related party transactions disclosure, but has not been to reduce the expropriationpractices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controllingshareholders, especially the problem of information asymmetry, which can be minimized by the role ofcorporate governance.
{"title":"PENGARUH PYRAMID OF STRUCTURE DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP TINDAKAN EKSPROPRIASI, DIMODERASI OLEHTATA KELOLA PERUSAHAAN","authors":"Fadli Fendi Malawat, S. Sutrisno, Imam Subekti","doi":"10.14710/JAA.15.1.69-90","DOIUrl":"https://doi.org/10.14710/JAA.15.1.69-90","url":null,"abstract":"The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance asmoderating variable. The concept of expropriation practices in this study is measured by related partytransaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE).Analytical technique used is hierarchical regression analysis for testing hypotheses developed in thisstudy. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this studyfails to prove effect of company’s ownership through pyramid structure, and related party transactiondisclousure on expropriation practices. Furthermore, this study indicates the corporate governance canto increase the level of related party transactions disclosure, but has not been to reduce the expropriationpractices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controllingshareholders, especially the problem of information asymmetry, which can be minimized by the role ofcorporate governance.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.14710/JAA.15.1.69-90","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44931862","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 analysis and obtain empirical evidence of factors that affected the end user’sacceptance of SIPKD in Semarang Regency by using UTAUT 2 model. Sistem InformasiPengelolaan Keuangan Daerah (SIPKD) is an integrated application as a tool of localgovernment to improve the effectiveness of the implementation of regional financial managementregulations. This application is based on efficiency, economical, effective, transparent,accountable, and auditable principles. The independent variables in this study consisted ofperformance expectancy, effort expectancy, social influence, facilitating conditions, hedonicmotivation, and habit. The dependent variable consists of behavioral intention and use behavior.The relationship between independent variables to dependent variable was moderated by age,gender, and experience.Population variable in this research is SIPKD user or operator in 46local area of Government of Semarang Regency that is 331 user of SIPKD. The technique ofdetermining the sample using proportionate stratified random sampling method so that thesample in this study as many as 207 users of SIPKD. The data used were primary data collectedusing questionnaire survey method. The hypothesis of the research was tested by using PartialLeast Squares Structural Equation Modeling (PLS-SEM) analysis with SmartPLS applicationv.3.2.7. The results showed that hedonic motivation and habit influence the behavioral intentionto use SIPKD, the higher the level of pleasure and habits of using SIPKD then the intention touse SIPKD will be stronger. Facilitating conditions, habit and behavioral intention have an effecton Use behavior. The better the conditions that facilitate, the higher the use of SIPKD, and theintention to use the stronger the higher the SIPKD usage behavior often. The results of the test ofage, gender, and experience variables showed no moderate effects on behavioral intention anduse behavior.
本研究旨在运用UTAUT - 2模型，分析三宝朗县终端用户接受SIPKD的影响因素，并获得经验证据。sippengelolaan Keuangan Daerah (SIPKD)是一个综合应用程序，作为地方政府的工具，以提高区域财务管理法规实施的有效性。该应用程序基于效率、经济、有效、透明、负责和可审计的原则。本研究的自变量包括表现期望、努力期望、社会影响、促进条件、享乐动机和习惯。因变量包括行为意向和使用行为。自变量与因变量之间的关系受年龄、性别和经验的调节。本研究的人口变量是三宝郎县政府46个地方的SIPKD用户或运营商，即331名SIPKD用户。样本确定技术采用比例分层随机抽样方法，使本研究样本多达207例sippkd使用者。本研究采用问卷调查法收集原始数据。通过SmartPLS应用程序v.3.2.7使用偏最小二乘结构方程建模(PLS-SEM)分析对研究的假设进行了检验。结果表明，快乐动机和习惯影响着用户使用小知识产权的行为意向，用户使用小知识产权的快乐水平和习惯越高，用户使用小知识产权的意向越强。促进条件、习惯和行为意向对使用行为有影响。便利条件越好，SIPKD的使用率越高，使用意图越强，SIPKD的使用行为往往越高。年龄、性别和经验变量的测试结果显示，对行为意图和使用行为没有中度影响。
{"title":"FAKTOR-FAKTOR YANG MEMENGARUHI PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) DALAM PERSPEKTIF THE UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY 2 (UTAUT 2) DI KABUPATEN SEMARANG","authors":"S. Sutanto, Imam Ghozali, Rr. Sri Handayani","doi":"10.14710/JAA.15.1.37-68","DOIUrl":"https://doi.org/10.14710/JAA.15.1.37-68","url":null,"abstract":"This study aims to analysis and obtain empirical evidence of factors that affected the end user’sacceptance of SIPKD in Semarang Regency by using UTAUT 2 model. Sistem InformasiPengelolaan Keuangan Daerah (SIPKD) is an integrated application as a tool of localgovernment to improve the effectiveness of the implementation of regional financial managementregulations. This application is based on efficiency, economical, effective, transparent,accountable, and auditable principles. The independent variables in this study consisted ofperformance expectancy, effort expectancy, social influence, facilitating conditions, hedonicmotivation, and habit. The dependent variable consists of behavioral intention and use behavior.The relationship between independent variables to dependent variable was moderated by age,gender, and experience.Population variable in this research is SIPKD user or operator in 46local area of Government of Semarang Regency that is 331 user of SIPKD. The technique ofdetermining the sample using proportionate stratified random sampling method so that thesample in this study as many as 207 users of SIPKD. The data used were primary data collectedusing questionnaire survey method. The hypothesis of the research was tested by using PartialLeast Squares Structural Equation Modeling (PLS-SEM) analysis with SmartPLS applicationv.3.2.7. The results showed that hedonic motivation and habit influence the behavioral intentionto use SIPKD, the higher the level of pleasure and habits of using SIPKD then the intention touse SIPKD will be stronger. Facilitating conditions, habit and behavioral intention have an effecton Use behavior. The better the conditions that facilitate, the higher the use of SIPKD, and theintention to use the stronger the higher the SIPKD usage behavior often. The results of the test ofage, gender, and experience variables showed no moderate effects on behavioral intention anduse behavior.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.14710/JAA.15.1.37-68","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47442165","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 : 2018-09-29DOI: 10.14710/JAA.15.1.91-114
A. Chariri, Wibowati Sektiyani, N. Nurlina, Richa Wahyu Wulandari
This study aims to explore important indicators applicable for the early detection of investment scams and to investigate the effect of age, education and financial literacy on the ability to detectinvestment scams. Data were collected using a questionnaire survey with respondents inSemarang, Indonesia. A total of 311 respondents completed the questionnaires, for a 62.2%response rate, but only 304 questionnaires were usable. Confirmatory factor analysis was used toverify the indicators of investment scams, and a regression model was then employed to analyzethe data. The findings show five main indicators applicable for early detection of investmentscams: a) investments with unreasonably-high returns, b) investment involving salespeople thattend to force potential investors to make an immediate decision about the investment, c)investments without reasonable underlying cores of business, in accordance with principles offairness and prudence in financial investment sectors, d) investments with no clear explanationon how the investment funds are managed, and e) investments without any information on thestructure of management, ownership, and business, and the address of the companies. Finally,the finding shows that the level of individual financial literacy positively affects the ability todetect investment scams. However, age and education do not affect the ability to detectinvestment scams.
{"title":"INDIVIDUAL CHARACTERISTICS, FINANCIAL LITERACY AND ABILITY IN DETECTING INVESTMENT SCAMS","authors":"A. Chariri, Wibowati Sektiyani, N. Nurlina, Richa Wahyu Wulandari","doi":"10.14710/JAA.15.1.91-114","DOIUrl":"https://doi.org/10.14710/JAA.15.1.91-114","url":null,"abstract":"This study aims to explore important indicators applicable for the early detection of investment scams and to investigate the effect of age, education and financial literacy on the ability to detectinvestment scams. Data were collected using a questionnaire survey with respondents inSemarang, Indonesia. A total of 311 respondents completed the questionnaires, for a 62.2%response rate, but only 304 questionnaires were usable. Confirmatory factor analysis was used toverify the indicators of investment scams, and a regression model was then employed to analyzethe data. The findings show five main indicators applicable for early detection of investmentscams: a) investments with unreasonably-high returns, b) investment involving salespeople thattend to force potential investors to make an immediate decision about the investment, c)investments without reasonable underlying cores of business, in accordance with principles offairness and prudence in financial investment sectors, d) investments with no clear explanationon how the investment funds are managed, and e) investments without any information on thestructure of management, ownership, and business, and the address of the companies. Finally,the finding shows that the level of individual financial literacy positively affects the ability todetect investment scams. However, age and education do not affect the ability to detectinvestment scams.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.14710/JAA.15.1.91-114","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44864489","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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