Media Riset Akuntansi, Auditing & Informasi
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DIMENSI KRITIS PEMIKIRAN AKUNTANSI YANG TERALIENASI: DIALOG IMAJINER KONSTRUKSIONIS DAN DEKONSTRUKSIONIS
Full text linkThis article aims to: (1) elevate the critical dimension of accounting thoughts which is alienated and repressed by dominant mainstream thought; and (2) build awareness of accounting academics and practitioners that (a) financial accounting can not only be developed by reflecting on economic and financial theories but can also be developed by reflecting on critical theories of sociology; and (b) accountants are not "one-dimension man", but persons who are able to perceiving and discovering the reality of their profession from various dimensions critically.This article are prepared based on literature review. The literature of accounting practices and financial reporting is exploited along with the exploration of the underlying critical thoughts. To achieve the objectives of the study, the conceptual framework of financial reporting is examined from a constructionist and deconstructionist perspective. The study was conducted contemplatively on the basis of critical sociological theory. The results of the study from the constructionist and deconstructionist perspective are presented in an imaginary-contemplative dialogue format.The results of the review indicate that: (1) the critical dimension of accounting thought needs to be raised in the effort to develop the concept and practice of financial reporting, so that it can become alternative thinking without destructing mainstream thinking; (2) ongoing financial reporting concepts and practices can not only be evaluated by reflecting on the parent theory of accounting discipline (i.e. economics and finance), but can also be evaluated by reflecting on the critical sociology theories relevant to the context. This builds awareness that accounting practices actually evolve in line with the development of human civilization, and accounting also has an important role to play in the development of that civilization; (3) the development of financial reporting concepts and practices should not be based on the economic and financial interests of the reporting entity, but must also be based on the public interest in general. This means that accountants are not supposed to be "one-dimension man", but become individuals who are able to find their profession in critical dimensions
ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA
Full text linkThis study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner\u27s level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting
ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA
Full text linkThe purpose of this study is to analyze the size of the contribution of local taxes to the Ciamis Regency local own revenue. In this study, the formula for the ratio of local tax contribution to local own revenue was formulated. The research method used is a descriptive method with a quantitative approach. Measurement of contributions of local taxes on local own revenue is drawn from the local own revenue structure which consists of local taxes, regional levies, separated regional wealth results, and other legitimate regional income. The results of the study show that the contribution of local taxes to local own revenue is in the very low and low category, because during the 2013-2015 fiscal year the figure was below 26%, while in the 2016-2017 fiscal year it reached a number of 26% -50%. The low contribution of local taxes to local own revenue is due to restaurant taxes stipulated through regional regulation No. 5 of 2011, namely the imposition of a 10% tax on each transaction with consumers is still a lot of rejection from most restaurant managers, with the reason of fear of a decline in consumers
HOW CAN PSYCHOLOGY AND RELIGIOUS BELIEFS AFFECT ON FRAUD TRIANGLE?
Full text linkIn this paper, I explore the emphasis of the fraud triangle as a salutary model for practitioner to extract fraud. This paper is anchored through psychology and religious theories, and is propped with prove from holy books. The findings point out that the Own lust “Hawa Nafsu” (HN) supporter and basic stone to control devil desire (DD) that control by humans lust that’s present new model in preventing fraud. Fraud is a manifold phenomenon, whose religious theories may not fit all the cases into fixed model. Thus, fraud tringle not adequately credible model, so antifraud practitioner should consider fraud from religious perspective. The study uses secondary sources of information get it from magazine articles, textbooks and the Internet. The discussion of the two theories contributes to understand frauds especially by legitimate accountants, auditors, fraudsters and other fraudulent entities. The study also serves as a guide to further research on fraud
PENGARUH KETERSEDIAAN INFORMASI PUBLIK DAN MONITORING CONTROL TERHADAP HUBUNGANANTARA SELF EFFICACY DAN ESCALATION OF COMMITMENT
Full text linkPenelitian ini bertujuan untuk menguji pengaruh ketersediaan informasi publik dan monitoring control terhadap hubungan antara self efficacy dan escalation of commitment. Individu yang memiliki self efficacy tinggi dihipotesiskan akan memiliki kecenderungan untuk melakukan eskalasi komitmen dibandingkan Individu yang memiliki self efficacy rendah. Individu yang memiliki self efficacy tinggi eskalasi komitmennya akan mampu dikurangi dengan ketersediaan informasi publik dan monitoring control. Untuk menguji hal tersebut dilakukan eksperimen 2x2x2 between subject dengan melibatkan 80 mahasiswa Pascasarjana Magister Manajemen Universitas Gadjah Mada. Hasil penelitian menunjukkan bahwa individu yang memiliki self efficacy tinggi ternyata mempunyai kecenderungan untuk melakukan eskalasi komitmen. Adapun Monitoring control ternyata mampu mengurangi eskalasi komiten pada individu yang memiliki self efficacy tinggi, namun ketersediaan informasi publik ternyata tidak mampu mengurangi eskalasi komitmen pada individu yang memiliki self efficacy tinggi
MORAL COMPETENCE OF INDONESIA PROFESSIONAL AUDITORS
Full text linkThis study reveals the moral competence of internal auditors and public accountants in Jakarta, Indonesia. The auditor\u27s compliance with his professional code of ethics must be based on high morality. Accountants are professions that work on the basis of public trust. Various pressures faced by auditors. All these pressures must be faced throughout the career as an auditor and require the struggle to satisfy all of these stakeholders and refrain from various temptations with various modes of bribery.The auditor must be able to control and apply his morality to face various temptations and threats in carrying out his duties. A total of 510 auditors in this matter. The results of the study show the moral of public accountants at a high moral level, while internal auditors are at a moderate level
DILEMA INDEPENDENSI AUDITOR SATUAN PENGAWASAN INTERNAL PERGURUAN TINGGI: STUDI FENOMENOLOGI
Full text linkThis research is motivated by a "unique" phenomenon from of the role of the profession internal auditors. For Internal auditors of Internal Control Unit (SPI) in a non-profit organization, especially in an Higher Education Institution, the uniqueness has the potential to place it in a situation of independence dilemma. The purpose of this study is to understand the reality of the independence dilemma faced by SPI auditors as a result of the conditions and work environment. In order to explore the auditor\u27s understanding of SPI, phenomenology is employed as methodology, under interpretive paradigm as the umbrella of this research. Exploration of understanding and awareness is done using Epoche. The results of the study revealed that the SPI auditor faced a situation of independence in various forms: (1) the negative auditing stigma in the form of the awarding of "kambing hitam" to SPI raises a dilemma for auditors and disturbs the working spirit of the SPI auditor, on the other hand if implemented improperly will be contrary to the obligation and further aggravate the negative stigma already attached; (2) there is a phenomenon of impropriety (abuse) on audit guidelines that has not been fully implemented and not evaluated to provide ethical consideration in the future; (3) the existence of obedience pressure in the form of "suspension" the rector signs the SPI examination report. due to the term audit conception that has not been agreed upon
TINGKAT PERMINTAAN SUKUK RITEL: ANALISIS FAKTOR INTERNAL DAN EKSTERNAL
Full text linkSukuk is one of the investment instruments that attract Muslim investors who want to invest in accordance with sharia principles. The demand for sukuk is relatively high every time a sukuk is issued. The study aims to examine the factors influencing the demand of retail sukuk issued by government. Independent variables consist of sukuk price, BI rate, inflation rate and rate of return of Mudharaba investment accounts. Retail sukuk SR-005 is choosen as dependent variable because of the highest average investment per investor during ten years of retail sukuk issuance. The data is taken from February 2013 to February 2016 and analysed using panel data regression. The results indicate that BI rate has negative influence on the demand of retail sukuk SR-005 while sukuk price, inflation rate and rate of return of mudharaba investment accounts do not influence the demand of retail sukuk SR-005. This study is expected to contribute to the scientific development of Islamic finance, especially the study of sukuk
PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERATING
No full textPenelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat accounting irregularities terhadap pressure, opportunity, rationalization dan capability dengan komite audit sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan konstruksi, perusahaan properti investasi dan perusahaan aset real estat pada tahun 2016-2017 dan teknik pengambilan sampling adalah purposive sampling. Jenis data yang digunakan adalah jenis data skunder dari Bursa Efek Indonesia dalam bentuk laporan keuangan tahunan. Jumlah sampel dalam penelitian ini adalah 84 perusahaan. Penelitian ini menggunakan analisis regresi logistik untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa financial stability, personel financial need, financial target, nature of industry, ineffective monitoring, berpengaruh signifikan terhadap accounting irregularities. Namun External pressure, rationalization, capability, dan komite audit tidak berpengaruh signifikan terhadap accounting irregularities. Komite audit memperlemah financial stability, financial target, nature of industry terhadap accounting irregularities. Namun komite audit tidak memperlemah personal financial need, external pressure,ineffective monitoring,rationalization, dan capability terhadap accounting irregularitie