The aim of this research is finding factors affect voluntary compliance. These factors consist of tax knowledge, tax spent tranparency, and tax fairness. Samples of this reasearch are Personal Tax Payers who attend to submit monthly Tax Return at Jakarta Kebayoran Dua Tax Office. Results of this research are that tax knowledge of tax payers, tax spent tranparency, and tax fairness have significant effect toward voluntary compliance partially and together.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN SUKARELA WAJIB PAJAK","authors":"D. Rahayu","doi":"10.30659/JAI.8.1.17-25","DOIUrl":"https://doi.org/10.30659/JAI.8.1.17-25","url":null,"abstract":"The aim of this research is finding factors affect voluntary compliance. These factors consist of tax knowledge, tax spent tranparency, and tax fairness. Samples of this reasearch are Personal Tax Payers who attend to submit monthly Tax Return at Jakarta Kebayoran Dua Tax Office. Results of this research are that tax knowledge of tax payers, tax spent tranparency, and tax fairness have significant effect toward voluntary compliance partially and together.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73876769","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}
Intangible assets proxied by Intellectual Capital play an important role as the key to success and the trigger for the creation of company�s value. The current trend is that companies have not yet focused on Intellectual�Capital disclosure. With the implementation of Corporate Governance mechanism, it is expected to support�the disclosure of IC, so as to add values to the company.This study aims to analyze corporate governance mechanism as a trigger of Intellectual Capital disclosure to companies in Indonesia. The population of this study was companies included in the ranking of CG implementation conducted by The Indonesian Institute for Corporate Governance (IICG) in 2011, 2012 and 2013. The sample was taken by purposive sampling method.This study used secondary data, i.e. company�s annual report where then the data were processed with simple linear regression. The result showed that corporate governance did not have any influence to intellectual capital disclosure.
{"title":"CORPORATE GOVERNANCE SEBAGAI PEMICU PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN DI INDONESIA","authors":"D. A. Arifah, Hendri Setyawan","doi":"10.30659/JAI.8.1.1-15","DOIUrl":"https://doi.org/10.30659/JAI.8.1.1-15","url":null,"abstract":"Intangible assets proxied by Intellectual Capital play an important role as the key to success and the trigger for the creation of company�s value. The current trend is that companies have not yet focused on Intellectual�Capital disclosure. With the implementation of Corporate Governance mechanism, it is expected to support�the disclosure of IC, so as to add values to the company.This study aims to analyze corporate governance mechanism as a trigger of Intellectual Capital disclosure to companies in Indonesia. The population of this study was companies included in the ranking of CG implementation conducted by The Indonesian Institute for Corporate Governance (IICG) in 2011, 2012 and 2013. The sample was taken by purposive sampling method.This study used secondary data, i.e. company�s annual report where then the data were processed with simple linear regression. The result showed that corporate governance did not have any influence to intellectual capital disclosure.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88925993","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 determine the perceptions of batik SMEs “Pring Sedapur” on the preparation of financial reports based on SAK ETAP in Sidomukti Village, Plaosan District, Magetan Regency. This study used a survey method with a quantitative approach that was conducted on 3 respondents. The technique of collecting data uses structured interviews, interviews, and document studies. and data analysis techniques use descriptive analysis techniques.The results showed that the factors of age, education and the length of time to open a business / experience did not indicate a difference of opinion about their perceptions of the application of accounting. SMEs have made accounting records even though they are still very simple. They have not made journals, ledgers and prepared financial reports in accordance with SAK ETAP, because of limited knowledge and information on how to apply accounting in accordance with SAK ETAP.
{"title":"PERSEPSI PELAKU UKM TERHADAP LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP)","authors":"Nurul Hidayah, N. Muntiah","doi":"10.30659/JAI.8.1.39-55","DOIUrl":"https://doi.org/10.30659/JAI.8.1.39-55","url":null,"abstract":"This study aims to determine the perceptions of batik SMEs “Pring Sedapur” on the preparation of financial reports based on SAK ETAP in Sidomukti Village, Plaosan District, Magetan Regency. This study used a survey method with a quantitative approach that was conducted on 3 respondents. The technique of collecting data uses structured interviews, interviews, and document studies. and data analysis techniques use descriptive analysis techniques.The results showed that the factors of age, education and the length of time to open a business / experience did not indicate a difference of opinion about their perceptions of the application of accounting. SMEs have made accounting records even though they are still very simple. They have not made journals, ledgers and prepared financial reports in accordance with SAK ETAP, because of limited knowledge and information on how to apply accounting in accordance with SAK ETAP.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74777456","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 analyze the Differences in Performance of Private Owned Rural Banks and Local Government-Owned Rural Banks in Central Java Province by using financial performance ratios namely Non Performing Loans (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR). ), Earning Assets Quality (KAP), Operating Income Operating Expenses (BOPO) and Return on Assets (ROA). The method used to analyze the data is the Different Test using the Independent T test. This study used the SPSS Version 19. Analysis tool.The population used in this study was BPR in Central Java. The sample of this study is the Rural Bank owned by the Central Java Regional Government and the Private Rural Banks in Central Java Province. Sample selection using purposive sampling. Based on the Independent Test of the T test, there are differences in the NPL and KAP ratios between the Regional Government-owned BPR and the Private BPR, while there are no differences in the CAR, LDR, BOPO and ROA ratios.
本研究旨在通过使用财务绩效比率(即不良贷款(NPL)、资本充足率(CAR)、存贷比(LDR))来分析中爪哇省私营村镇银行和地方政府所有村镇银行的绩效差异。盈利资产质量(KAP)、营业收入、营业费用(BOPO)和资产收益率(ROA)。用于分析数据的方法是使用独立T检验的差异检验。本研究使用SPSS Version 19。分析工具。本研究使用的种群是中爪哇的BPR。本研究的样本是中爪哇地区政府拥有的农村银行和中爪哇省的私营农村银行。使用有目的抽样的样本选择。根据T检验的独立检验，地方政府性业务流程再造与民营业务流程再造在NPL和KAP比率上存在差异，而在CAR、LDR、BOPO和ROA比率上没有差异。
{"title":"ANALISIS KOMPARASI KINERJA KEUANGAN BPR MILIK SWASTA DAN BPR MILIK PEMERINTAH DAERAH DI PROVINSI JAWA TENGAH PERIODE 2014-2016","authors":"Widya Prananta, Yulianti Yulianti, Anita Damajanti","doi":"10.30659/JAI.8.1.57-73","DOIUrl":"https://doi.org/10.30659/JAI.8.1.57-73","url":null,"abstract":"This study aims to analyze the Differences in Performance of Private Owned Rural Banks and Local Government-Owned Rural Banks in Central Java Province by using financial performance ratios namely Non Performing Loans (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR). ), Earning Assets Quality (KAP), Operating Income Operating Expenses (BOPO) and Return on Assets (ROA). The method used to analyze the data is the Different Test using the Independent T test. This study used the SPSS Version 19. Analysis tool.The population used in this study was BPR in Central Java. The sample of this study is the Rural Bank owned by the Central Java Regional Government and the Private Rural Banks in Central Java Province. Sample selection using purposive sampling. Based on the Independent Test of the T test, there are differences in the NPL and KAP ratios between the Regional Government-owned BPR and the Private BPR, while there are no differences in the CAR, LDR, BOPO and ROA ratios.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90012550","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 ethical dilemma is a condition often encountered by a person when engaged in a relationship that leads to fiduciary responsibility. In fact, this is often faced by the accounting profession when giving his services should be able to avoid conflict of interest. Therefore, this study was conducted on accounting students who have obtained an ethical understanding that acts as a potential auditor. Respondents in this study are accounting students level 3 in accounting majors in the Faculty of Economics Unswagati. This study is conducted through scenarios of cases relating to work or tasks that can lead to actions that conflict with ethical principles of accountants. Where accountants are supposed to apply ethical principles to be dilemma with the existence of such work. Through the scenario of the case, accounting students give their perception whether to perform tasks that are not according to their competence and limited time or the student will refuse the job. The results showed that for accounting students who have gained an understanding of ethics tend to consider many things and find solutions before performing tasks that are less in accordance with the competencies they have. Therefore, it can be concluded that the value of students who have gained a higher ethical understanding.Keywords: ethical dilemma, professional principles, integrity, competence and professional caution
{"title":"DILEMA ETIS PADA CALON AUDITOR: SEBUAH EKSPERIMEN","authors":"Ida Rosnidah, W. Sulistyowati, A. Yulianto","doi":"10.30659/JAI.7.2.35-48","DOIUrl":"https://doi.org/10.30659/JAI.7.2.35-48","url":null,"abstract":"The ethical dilemma is a condition often encountered by a person when engaged in a relationship that leads to fiduciary responsibility. In fact, this is often faced by the accounting profession when giving his services should be able to avoid conflict of interest. Therefore, this study was conducted on accounting students who have obtained an ethical understanding that acts as a potential auditor. Respondents in this study are accounting students level 3 in accounting majors in the Faculty of Economics Unswagati. This study is conducted through scenarios of cases relating to work or tasks that can lead to actions that conflict with ethical principles of accountants. Where accountants are supposed to apply ethical principles to be dilemma with the existence of such work. Through the scenario of the case, accounting students give their perception whether to perform tasks that are not according to their competence and limited time or the student will refuse the job. The results showed that for accounting students who have gained an understanding of ethics tend to consider many things and find solutions before performing tasks that are less in accordance with the competencies they have. Therefore, it can be concluded that the value of students who have gained a higher ethical understanding.Keywords: ethical dilemma, professional principles, integrity, competence and professional caution","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"2 3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82900498","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 starts from the many problems that occur in Bank Perkreditan Rakyat (BPR). From 2014 to 2016 the number of BPRs closed or liquidated by the Financial Services Authority (OJK) in the Deposit Insurance Corporation (LPS) report there are 14 BPRs. Based on the background of the problem, this research will examine the role of supervisory board and GCG on the performance of BPR in Gianyar Regency. This research will be conducted in Gianyar Regency. The sample is the head of the BPR, the finance department and the supervisory board of the BPR. Research sample 34 BPR and respondents were 105 respondents. Data were collected by disseminating research questionnaires. Analysis technique using multiple regression method. The results of the Supervisory Board’s research did not affect the performance of BPR in Gianyar Regency while GCG had a positive effect on the performance of BPR In Gianyar Regency. The suggestion of this research is to add other supervisors such as commissioners, audit committees or independent auditors as one of the independent parties that may affect the performance of BPR.Keywords: Supervisory Board, CGC, BPR Performance
{"title":"PERAN DEWAN PENGAWAS DAN GOOD CORPORATE GOVENANCE PADA KINERJA BANK PERKREDITAN RAKYAT","authors":"I. G. E. Damayanthi, Ni K.Lely Ary","doi":"10.30659/JAI.7.2.63-76","DOIUrl":"https://doi.org/10.30659/JAI.7.2.63-76","url":null,"abstract":"This research starts from the many problems that occur in Bank Perkreditan Rakyat (BPR). From 2014 to 2016 the number of BPRs closed or liquidated by the Financial Services Authority (OJK) in the Deposit Insurance Corporation (LPS) report there are 14 BPRs. Based on the background of the problem, this research will examine the role of supervisory board and GCG on the performance of BPR in Gianyar Regency. This research will be conducted in Gianyar Regency. The sample is the head of the BPR, the finance department and the supervisory board of the BPR. Research sample 34 BPR and respondents were 105 respondents. Data were collected by disseminating research questionnaires. Analysis technique using multiple regression method. The results of the Supervisory Board’s research did not affect the performance of BPR in Gianyar Regency while GCG had a positive effect on the performance of BPR In Gianyar Regency. The suggestion of this research is to add other supervisors such as commissioners, audit committees or independent auditors as one of the independent parties that may affect the performance of BPR.Keywords: Supervisory Board, CGC, BPR Performance","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88325884","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}
Tema yang diangkat dari penelitian ini adalah tentang kepatuhan wajib pajak yang ada di Kantor Pelayanan Pajak Kudus, dengan judul “Pengaruh Religiusitas Terhadap Kepatuhan Wajib Pajak denganKesadaran Wajib Pajak Sebagai Variabel Intervening (Studi Kasus pada Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Kudus)”. Penelitian ini merupakan studi kasus pada wajib pajak orang pribadi di Kabupaten Kudus. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi di Kabupaten Kudus. Sampel diambil secara insidental sampling. Pengujian hipotesis dilakukan dengan menggunakan pendekatan Structural Equation Model (SEM) dengan menggunakan metode alternatif Warp Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa : 1). Religiusitas berpengaruh terhadap kepatuhan wajib pajak, 2). Religiusitas berpengaruh terhadap kesadaran wajib pajak, 3). Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak, 4). Kesadaran wajib pajak mampu memediasi sebagian pengaruh religiusitas terhadap kepatuhan wajib pajak.Kata kunci: religiusitas, kesadaran wajib pajak, kepatuhan wajib pajak, wajib pajak orang pribadi
{"title":"PENGARUH RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING","authors":"Nanik Ermawati, Zaenal Afifi","doi":"10.30659/jai.7.2.49-62","DOIUrl":"https://doi.org/10.30659/jai.7.2.49-62","url":null,"abstract":"Tema yang diangkat dari penelitian ini adalah tentang kepatuhan wajib pajak yang ada di Kantor Pelayanan Pajak Kudus, dengan judul “Pengaruh Religiusitas Terhadap Kepatuhan Wajib Pajak denganKesadaran Wajib Pajak Sebagai Variabel Intervening (Studi Kasus pada Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Kudus)”. Penelitian ini merupakan studi kasus pada wajib pajak orang pribadi di Kabupaten Kudus. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi di Kabupaten Kudus. Sampel diambil secara insidental sampling. Pengujian hipotesis dilakukan dengan menggunakan pendekatan Structural Equation Model (SEM) dengan menggunakan metode alternatif Warp Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa : 1). Religiusitas berpengaruh terhadap kepatuhan wajib pajak, 2). Religiusitas berpengaruh terhadap kesadaran wajib pajak, 3). Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak, 4). Kesadaran wajib pajak mampu memediasi sebagian pengaruh religiusitas terhadap kepatuhan wajib pajak.Kata kunci: religiusitas, kesadaran wajib pajak, kepatuhan wajib pajak, wajib pajak orang pribadi","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82968667","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 the factors that can affect the economics student intention of doing whistleblowing. The variables used in this study refer to the Theory of Planned Behavior is the attitude towards behavior, subjective norms, and perceived behavioral control which will then be tested for its effect on the intention to do whistleblowing. This study will examine these factors partially and simultaneously. This study uses a population of all active diploma 3 economics students in one of the private universities in Yogyakarta. While the number of samples used in this study using the Slovin Formula as many as 88 respondents. Data collection techniques in this study using a questionnaire with data analysis methods and tools using multiple regression analysis using SPSS version 16. The results of this study indicate that the variable attitudes toward behavior and subjective norm partially positive influence on the intention of doing whistleblowing. While perceived behavior control variables do not have a positive effect on the intention to do whistleblowing. Simultaneously variable attitudes toward the behavior, subjective norms, and perceived behavioral control significantly influence the intention of doing whistleblowing.Keywords: Attitude, Subjective Norm, Perceived Behavioral Control, Theory of Planned Behavior, Intention
{"title":"NIAT MELAKUKAN WHISTLEBLOWING: PERSEPSI MAHASISWA DIPLOMA III EKONOMI","authors":"Afuan Fajrian Putra, Yestias Maharani","doi":"10.30659/JAI.7.2.1-11","DOIUrl":"https://doi.org/10.30659/JAI.7.2.1-11","url":null,"abstract":"This study aims to examine the factors that can affect the economics student intention of doing whistleblowing. The variables used in this study refer to the Theory of Planned Behavior is the attitude towards behavior, subjective norms, and perceived behavioral control which will then be tested for its effect on the intention to do whistleblowing. This study will examine these factors partially and simultaneously. This study uses a population of all active diploma 3 economics students in one of the private universities in Yogyakarta. While the number of samples used in this study using the Slovin Formula as many as 88 respondents. Data collection techniques in this study using a questionnaire with data analysis methods and tools using multiple regression analysis using SPSS version 16. The results of this study indicate that the variable attitudes toward behavior and subjective norm partially positive influence on the intention of doing whistleblowing. While perceived behavior control variables do not have a positive effect on the intention to do whistleblowing. Simultaneously variable attitudes toward the behavior, subjective norms, and perceived behavioral control significantly influence the intention of doing whistleblowing.Keywords: Attitude, Subjective Norm, Perceived Behavioral Control, Theory of Planned Behavior, Intention","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88644878","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}
recently has been discussed much by scholars. Accounting reform as one of the primary agendas within this issue was limited to being addressed in terms of the actual process embedded in the internal organization routine. By utilizing a comparative case study of three departments in the regency level of the Indonesian government, this research aims to explore the process of the introduction of accrual accounting in Indonesia which is facing the sedimented process. The research engages the archetype theory to examine the outcomes achieved by the cases here and a set variable of intra-organizational dynamics. The interviews were organized to obtain the perspective of people involved, combined with textual analysis to clarify the interviewees answer. Radical and incremental outcomes were found, yet consistent patterns in terms of commitment, interest, technical capabilities and managerial capabilities were only associated with radical change. The lack of human resources and the role of the leaders in persuading their staff of the value of reform needs to be reshaped to reach a better outcome.Keywords: NPM, Indonesia, accrual accounting, departments
{"title":"EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTS","authors":"M. Mutoharoh","doi":"10.30659/JAI.7.2.12-34","DOIUrl":"https://doi.org/10.30659/JAI.7.2.12-34","url":null,"abstract":"recently has been discussed much by scholars. Accounting reform as one of the primary agendas within this issue was limited to being addressed in terms of the actual process embedded in the internal organization routine. By utilizing a comparative case study of three departments in the regency level of the Indonesian government, this research aims to explore the process of the introduction of accrual accounting in Indonesia which is facing the sedimented process. The research engages the archetype theory to examine the outcomes achieved by the cases here and a set variable of intra-organizational dynamics. The interviews were organized to obtain the perspective of people involved, combined with textual analysis to clarify the interviewees answer. Radical and incremental outcomes were found, yet consistent patterns in terms of commitment, interest, technical capabilities and managerial capabilities were only associated with radical change. The lack of human resources and the role of the leaders in persuading their staff of the value of reform needs to be reshaped to reach a better outcome.Keywords: NPM, Indonesia, accrual accounting, departments","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"86 5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83332357","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 study aims to examine the influence of corporate governance mechanism, company size and financial performance towards environmental disclosures in manufacturing companies listed in Indonesia Stock Exchange and Bursa Malaysia period 2016.The variables examined in this study are managerial ownership, size of the board of commissioners, company size, and liquidity. The research used purposive sampling method, obtained from 59 Indonesia manufacture companies and 63 Malaysia manufactures companies. The examination used multiple regression analysis and independent sample t test. The result of the research:1) The managerial ownership had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, 2) The size of the board of commissioners had positive influence towards environmental disclosures in Indonesia, but it did not have influence in Malaysia, 3) The size of the company did not have influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia,4) The liquidity had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, and5) There was difference in the level of environmental disclosures in Indonesia and in Malaysia.
{"title":"DETERMINAN ENVIRONMENTAL DISCLOSURES PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA","authors":"Isnani Fashikhah, Evi Rahmawati, H. Sofyani","doi":"10.30659/JAI.7.1.31-55","DOIUrl":"https://doi.org/10.30659/JAI.7.1.31-55","url":null,"abstract":"The study aims to examine the influence of corporate governance mechanism, company size and financial performance towards environmental disclosures in manufacturing companies listed in Indonesia Stock Exchange and Bursa Malaysia period 2016.The variables examined in this study are managerial ownership, size of the board of commissioners, company size, and liquidity. The research used purposive sampling method, obtained from 59 Indonesia manufacture companies and 63 Malaysia manufactures companies. The examination used multiple regression analysis and independent sample t test. The result of the research:1) The managerial ownership had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, 2) The size of the board of commissioners had positive influence towards environmental disclosures in Indonesia, but it did not have influence in Malaysia, 3) The size of the company did not have influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia,4) The liquidity had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, and5) There was difference in the level of environmental disclosures in Indonesia and in Malaysia.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80291535","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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