JAE (JURNAL AKUNTANSI DAN EKONOMI) https://ojs.unpkediri.ac.id/index.php/akuntansi <p><em><strong>ISSN </strong></em><em><strong><a href="http://u.lipi.go.id/1472441796">2541-0180 </a></strong></em><strong style="font-style: italic;"><em>(Online)&nbsp; ISSN <a title="ISSN (Print)" href="http://issn.pdii.lipi.go.id/">2721-9313</a> (Print)</em></strong></p> <p><strong style="font-style: italic;"><em>The Journal is published by the Department of Accounting in collaboration with LP2M University of &nbsp;Nusantara PGRI Kediri. This Journal focused on Accounting and Economics Studies. Be started 2019, this Journal is published three times a year in March, July and November</em></strong><em><strong><a href="http://u.lipi.go.id/1472441796"><br></a></strong></em></p> en-US <p>Authors who publish with this journal agree to the following terms:<br>1. Copyright on any article is retained by the author(s).<br>2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.<br>3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.<br>4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.<br>5. The article and any associated published material is distributed under the&nbsp;<a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a></p> faisol_hambali@yahoo.co.id (Faisol) jurnal_jae@unpkdiri.ac.id (Faisol) Wed, 01 Jul 2020 00:00:00 +0700 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 Analisis Skeptisme Professional Auditor, Etika Profesi, Keahlian Auditor dan Pengalaman Auditor Terhadap Pemberian Opini Auditor (Study pada Badan Pengawasan Keuangan dan Pembangunan) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14117 <p><em>This research was conducted with the aim of testing the effect of auditor professional skepticism, professional ethics, auditor expertise, and auditor experience on the accuracy of giving auditor opinions. The population of this study was the auditor who worked at the South Sulawesi Provincial Representative Office of BPKP, amounting to 87 people and taking the data by questionnaire. Multivariate regression analysis was applied with the help of the STATA 14 application, which was preceded by a validity test, a reliability test, and a classic assumption test. The results of this study indicate that: (1) professional auditor skepticism has a significant effect on the accuracy of giving auditor opinion (2) </em><em>p</em><em>rofessional ethics has a significant effect on </em><em>the accuracy of </em><em>auditor opinion (3) Expertise has no significant effect on the accuracy of giving auditor opinion (4) Experience has significant effect on accuracy of auditor's opinion.</em></p> Irdianty Arisang, Marwah Yusuf, Faisol Faisol Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14117 Sat, 06 Jun 2020 21:28:59 +0700 Pengaruh Penyajian Laporan Keuangan dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14161 <p>This study was conducted to analyze the effect of presenting financial statements and internal control systems simultaneously and partially on the accountability of regional financial management in the Tasikmalaya City SKPD in 2019. This study uses the presentation of financial statements and internal control system as independent variables, and the accountability of regional financial management as dependent variable. Data analysis method used is multiple regression analysis. This study shows that the presentation of financial statements and internal control systems has a significant positive effect simultaneously on the accountability of regional financial management. The financial statement presentation partially has a significant positive effect, and the internal control system partially has a significant positive effect on the accountability of regional financial management.</p> <p><em>Keywords: </em><em>Presentation of Financial Statements, Internal Control Systems, Accountability of Regional Financial Management.</em></p> Ajeng Ayu Sabriani, Sri Rahayu Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14161 Fri, 26 Jun 2020 00:00:00 +0700 Pengaruh Partisipasi Anggaran dan Sistem Akuntansi Keuangan Terhadap Kinerja Sektor Publik Dengan Variabel Moderasi https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14028 <p>The purpose of this paper is to determine the effect of budgetary participation and financial accounting systems on public sector performance with organizational culture as a moderating variable. The sample selection in this study uses a purposive sampling method. Data testing methods used are multiple regression test and absolute difference values. The result of the study indicate that budgetary participation and financial accounting systems have a significant effect on public sector performance, and organizational culture is not able to moderate the effect of budetary participation and financial accounting systems on public sector performance.</p> <p>Keyword: budgetary participation, financial accounting systems, public sector performance, organizational culture.</p> Hesti Mei Kitna, Anita Primastiwi, Dewi Kusuma Wardani Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14028 Sat, 06 Jun 2020 00:00:00 +0700 Faktor-Faktor yang Mempengaruhi Nilai Perusahaan dengan Struktur Modal sebagai Variabel Moderasi https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14123 <p><em>Abstract</em></p> <p><em>This study aims to examine the effect of profitability, liquidity, firm size and capital structure on firm value, and to examine the effect of profitability, liquidity and firm size on firm value through capital structure as moderating variable. Companies classified in LQ-45 selected as the population used in this study are listed on Indonesia Stock Exchange (IDX) 2016-2018. Sample of this study were 27 companies selected by purposive sampling method. The data analysis method uses the classical assumption test and multiple linier regression analysis using SPSS 21, the result of &nbsp;this study show profitability and liquidity has influence on firm value. While, firm size has no influence on firm value. Capital stucture is not able to mediate the relationship between profitability and liquidity on firm value. But capital structure able to moderate the relationship between firm size to firm value.</em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> <p><em>Keywords: Firm, Value, Size, Profitability, Capital, Structure, liquidity</em></p> Karin Sri Mardevi, Suhendro Suhendro, Riana R Dewi Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14123 Tue, 09 Jun 2020 00:00:00 +0700 Pengaruh Strategi Bisnis, Transfer Pricing, dan Koneksi Politik Terhadap Tax Avoidance https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14162 <p><em>This study aims to analyze the influence of business strategy factors, transfer pricing, and political connections on tax avoidance in companies in the mining sector listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The data analysis technique is panel data regression analysis using EViews 10. The population in this study is companies in the mining sector listed on the IDX. The sampling technique used was purposive sampling and produced 21 samples with the study period in 2016-2018 so there were 63 sample units. The results showed that simultaneous business strategy, transfer pricing, and political connections significantly influence tax avoidance. While partially business strategy has no effect on tax avoidance, transfer pricing has a positive effect on tax avoidance, and political connections have a negative effect on tax avoidance.</em></p> Alya Dinda Nurrahmi, Sri Rahayu Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14162 Tue, 09 Jun 2020 00:00:00 +0700 Pengaruh Tax Avoidance dan Kinerja Keuangan Terhadap Nilai Perusahaan dengan Corporate Governance Sebagai Variabel Pemoderasi https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14378 <p><em>This research &nbsp;aims to analyze the effect of tax avoidance, financial performance on firm value on firm value with corporate governance as a moderating variable.. The analysis technique used in this study is multiple linear regression to analyze our data statiscically. This study uses data obtained from the financial statements of manufacturing companies listed on the Indonesian Stock Exchange (IDX). Sampling using a purposive sampling method and obtained 135 samples. Based on the results of the analysis conducted shows that tax avoidance has a negative effect on the value of financial performance has a positive effect on firm value. Corporate governance strengthens the effect of tax avoidance on firm value and weakens the effect of financial performance on firm value.</em></p> Vina Astri Joharindu, Bintang Rajagukguk, Priyo Hari Adi Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14378 Tue, 09 Jun 2020 00:00:00 +0700 The Influence of Surplus Free Cash Flow and Audit Quality on Earnings Management https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14371 <p><em>The purpose of this research is to examine the effect of surplus free cash flow, audit quality, and the interaction between surplus free cash flow and audit on earnings management. This study uses secondary data in the form of annual reports and financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015 and 2016. The sampling method used in this study was purposive sampling. The total research sample is 48 samples. The results showed that surplus free cash flow has a positive effect on earnings management, audit quality significantly influences earnings management, but the interaction between surplus free cash flow and audit quality has no impact on earnings management.</em></p> Tsania Rahmawati Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14371 Tue, 09 Jun 2020 19:43:54 +0700 Analisis Rasio Keuangan untuk Memprediksi Pertumbuhan Laba Perusahaan PT Bank Negara Indonesia (BNI) Syariah TBK https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14305 <p>Abstract</p> <p>The purpose of this study was to determine and analyze the effect of Return On Asset (ROA) on Profit Growth at sharia Bank Negara Indonesia. This study is with a population of 9 years. While the sample of this study was determined using Purposive sampling with an observation period 2014 – 2018. The analysis technique used was Simple Linier Regression using SPSS Version 21. The result showed that Return On Asset had no Significant effect on The growth profit&nbsp; of Shria Bank Negara Indonesia,has not been able to increase profit show that asset managemet</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> Agus Salim, Rimawan Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14305 Tue, 09 Jun 2020 00:00:00 +0700 Mendeteksi financial statement fraud dengan menggunakan model Beneish M-score https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14030 <p>Kecurangan merupakan suatu tindakan yang disengaja oleh seseorang atau kelompok untuk menyimpang dari ketentuan pelaporan keuangan yang sudah ditetapkan dalam hal ini yaitu standar yang berlaku umum untuk mendapatkan keuntungan pribadi yang merugikan pihak lain. Penelitian ini&nbsp; bertujuan untuk mengetahui daftar perusahaan yang terdeteksi melakukan kecurangan laporan keuangan (<em>fraud</em>), dengan menggunakan model dari <em>Beneish M Score</em> sebagai alat pendeteksi. Dengan objek penelitian pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2018. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel dalam penelitian ini sebanyak 46 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan menggunakan program <em>statistical package for social sciens</em> (SPSS). Dengan menggunakan delapan indeks pengukuran <em>Beneish M Score</em> yaitu: <em>Days Sales In Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales General And Administrative Expense Index (SGAI), Leverage Index (LVGI), </em>dan <em>Total Accruals To Total Assets Index (TATA)</em>. Berdasarkan hasil uji yang telah dilakukan maka dapat disimpulkan bahwa dari delapan index pengukuran <em>Beneish M Score</em> tidak berpengaruh terhadap kecurangan laporan keuangan (<em>fraud</em>).</p> Venny Suheni, Muhammad Faisal Arif Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14030 Tue, 09 Jun 2020 00:00:00 +0700 Risk Profile, Good Corporate Governance, Earning, dan Capital dalam Memprediksi Financial Distress pada Bank Umum Syariah di Indonesia https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13809 <p><em>Islamic banks have an important role in every country including Indonesia. The bank aims to maintain economic growth and stability in national finance. This study analyzes and measures the application and capability of the RGEC (</em><em>Risk, GCG, Earning, Capital)</em><em> Method in a risk-based Bank Rating (RBBR) approach in predicting financial distress in Sharia Commercial Banks in Indonesia for the 2014-2017 period. Variables studied were Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) , Good Corporate Governance (GCG), Return On Assets (ROA), and Capital Adequacy Ratio (CAR). The results of the study indicate that the RGEC method can be applied and is able to predict financial distress in Islamic commercial banks with Dicriminant Analysis and the accuracy of classification using the Press’Q Statistic. </em></p> Hesti Tri Lestari, Setiawan Setiawan, Fifi Afiyanti Tripuspitorini Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13809 Sat, 13 Jun 2020 00:00:00 +0700 Audit Tenure Dan Auditor Rotation: Literature Review https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13086 <p><em>The argument about audit tenure and auditor rotation revolves around efforts to maintain auditor independence and audit quality. There are two hypotheses that explain the effects arising from a long period of audit tenure. The auditor independence hypothesis states that a long auditor engagement period will reduce audit quality and financial reporting due to the appearance of disruption to auditor independence, while the hypothesis of expertise states that a longer engagement period can improve audit quality through the learning process. Nevertheless, the length of the auditor's engagement period should be long enough so that auditors can apply their competencies and expertise to the audit process and obtain an adequate understanding of the company and the environment they are auditing.</em></p> <p><em>Various countries have implemented mandatory auditor rotation and various studies have been conducted, yet the studies on auditor rotation's influence on audit quality show mixed results. Therefore, the author summarizes the results of these studies in order to provide an overview for auditors to always maintain their independence, as well as stakeholders for decision making and regulators for the development of regulations in the field of auditing.</em></p> Rani Arista Jati Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13086 Sat, 13 Jun 2020 00:00:00 +0700 Transparansi Dan Akuntabilitas Pengelolaan Dana Desa Dalam Pemaknaan Masyarakat Desa Secara Kualitatif https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13665 <p><em>The administration of the village government obtained an allocation of village funds since the enactment of Law Number 6 of 2014 concerning Villages. One of the village's income comes from the allocation of village funds that are part of the district/city balance fund. Therefore, the management of village funds should refer to the principle of managing state finances so they must be managed with the principles of transparency and accountability. Therefore, this study will analyze the community's understanding of transparency and accountability in the management of village fund finances, especially in the "X" Village, Malang Regency. This research uses a qualitative approach with ethnographic methods. Data collection techniques in this research are field studies and literature studies to obtain a picture of the interpretation of the values </em><em>​​</em><em>of transparency and accountability and secondary data is data obtained in the form of processed from the village government. This research shows that the villagers actually interpret transparency and accountability not with high transparency standards. The community emphasizes the mutual cooperation side in realizing transparency through the participation of all elements of the village in managing village funds.</em></p> Vincentia Devina Setyawati, Deograsias Yoseph Yustinianus Ferdinand Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13665 Sat, 13 Jun 2020 00:00:00 +0700 Analisis Implementasi SAK ETAP Dan EMKM (Studi di Kawasan Religi PP Tebuireng Jombang) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13804 <p>Penelitian ini bertujuan untuk mengetahui pengaruh langsung latar belakang pendidikan, lama usaha, ukuran usaha, pemberian informasi dan sosialisasi, pelatihan dalam penerapan SAK ETAP dan SAK EMKM di UMKM wisata religi PP Tebuireng. Jenis penelitian kuantitatif dengan metode sampel jenuh, artinya semua populasi dijadikan sampel penelitian. Populasi penelitian yang langsung diambil sebagai sampel adalah 30 tempat usaha di wilayah wisat religi PP. Tebuireng, Kabupaten Jombang. Teknik analisis data dengan program SPSS menggunakan tes kualitas data, tes asumsi klasik dan pengujian hipotesis dalam bentuk Analisis Regresi Berganda.</p> <p>Hasil penelitian menunjukkan bahwa latar belakang pendidikan, ukuran usaha, pemberian informasi dan sosialisasi, pelatihan secara parsial tidak berpengaruh dalam penerapan SAK ETAP dan SAK EMKM di UMKM wisata religi PP Tebuireng. Variabel lama usaha yang secara parsial berpengaruh dalam penerapan SAK ETAP dan SAK EMKM di UMKM wisata religi PP Tebuireng. Secara simultan variabel latar belakang pendidikan, lama usaha, ukuran usaha, pemberian informasi dan sosialisasi, dan pelatihan tidak berpengaruh dalam penerapan SAK ETAP dan SAK EMKM di UMKM wisata religi PP Tebuireng.</p> Rachma Agustina, Meta Ardiana, Lik Anah Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13804 Tue, 09 Jun 2020 00:00:00 +0700