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Jurnal Akuntansi Aktual
ISSN 2087-9695 · Universitas Negeri Malang · 126 artikel di indeks
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Artikel Jurnal
Theory of Planned Behavior as an Antecedent in Predicting Fraudulent Intentions of Academic Accountants and Non-Academic Accountants
Purpose: Individual behavior is a representation of what is believed. Likewise, an accountant intends to commit financial statement fraud. Related to predicting individual behavior to do or not to do something action can use the Theory of planned behavior (TPB). This research examines three main…
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Artikel Jurnal
The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective
Purpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention on the companies. Method: This research is…
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Artikel Jurnal
The Effect of Investment Policy, Funding Policy, and Asset Management on Firm Value
Purpose: This study aims to explain the effect of investment policy, funding policy, and asset management on firm value. The theory used to explain the relationship between variables in the research model is agency theory. Method: Data was collected from 65 samples of mining sector companies listed…
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Artikel Jurnal
Young Investor’s Investment Decision Making: The Influence of Heuristic Behavior, Risk Perception, and Herding Bias
Purpose: Theory of Behavioral Finance assumes that there are various things inherent in humans such as emotions, interests, and traits that make them unable to make rational decisions. This study aims to analyze and find out what kind of impact heuristic behavior, risk perception, and herding bias…
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Artikel Jurnal
Visualization of CSR in the Cigarette Industry: Crafted Imagery, Vague Reality
Purpose: The objective of this research is to analyze CSR photos in annual reports of the cigarette industry in Indonesia based on the semiotic perspective of Barthes. Method: The visual content analysis approach was used to analyze 374 photos of CSR activities from the three largest cigarette…
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Artikel Jurnal
A new paradigm of Luca Pacioli’s bookkeeping on blockchain phenomenon
Abstract The objective of this study is to examine the double and triple entry bookkeeping related to blockchain technology bookkeeping. The data we obtained for 30 articles from the database we searched for were provided by major publishers (Elsevier (www.sciencedirect.com), Emerald…
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Artikel Jurnal
Event study announcement of fraud and abnormal returns of BUMN companies
Abstract This study aims to determine the effect of fraudulent financial reporting of BUMN on abnormal returns. This study is important because most of the research examining these events has been conducted in developed markets. This study uses an event study approach with a window period of five…
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Artikel Jurnal
Fair value and environmental disclosure impact on agricultural company financial performance
Abstract Biological assets are growing assets owned by a company and can provide economic benefits in the future. In Indonesia, biological assets are recorded and recognized based on PSAK 69. The PSAK 69 requires the use of the fair value method to measure biological assets that were previously…
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Artikel Jurnal
The effect of organizational capital on tax avoidance with gender diversity and CEO overconfidence as moderator
Abstract The number of companies that report losses to avoid taxes increases significantly. This becomes a concern of the government. The purpose of this study is to examine the effect of organizational capital on tax avoidance with gender diversity and CEO overconfidence as moderators. The samples…
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Artikel Jurnal
Determination in village financial governance during the COVID-19 pandemic
Abstract The purpose of this research is to examine the relationship between accountability, transparency, and understanding of the village officials in village financial governance during the COVID-19 pandemic in villages around Biru-Biru District, Deli Serdang Regency. This quantitative research…
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Artikel Jurnal
Improving market value of textile and garment company through company growth, company financial performance, and macroeconomics
Abstract There are so many studies on the company's market value. However, most studies do not verify the macroeconomic effect on certain industries. Research on macroeconomic as moderators in increasing the company's market value is still limited also. Therefore, macroeconomics (interest rates)…
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Artikel Jurnal
Characteristics and disclosure of local government financial statements
Abstract This study aims to examine the effect of local government characteristics on district/city Regional Government Financial Statements (LKPD) disclosures. Examination of the Characteristics of the Local Government will provide a better understanding of the disclosure of district/city Regional…
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Artikel Jurnal
Agency theory: Review of the theory and current research
Abstract This article intends to review the theoretical aspects and current research on agency theory. It aims to explore the main ideas, problems, and issues related to agency theory through a survey of the current literature. Agency theory is caused by agency relationships and information…
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Artikel Jurnal
The influence of gender diversity, proportion of independent commissioners, managerial ability, and company size on tax avoidance
Indonesia, which occupies the fourth position for the largest population in the world, has high hopes for the results of tax contributions. However, the self-assessment system implemented by the government opens the opportunity doors for individuals to commit fraud. Efforts to minimize the tax…
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Artikel Jurnal
The quality of audit opinion does not affect the level of corruption in the East Java provincial government
Abstract This study aims to analyze the role of the Audit Board of Indonesia (BPK) in reducing and preventing corruption in the local government. The focus of the research discussion is the case of corruption that occurred in the 2016-2018 period. The data came from the regional government of East…
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Artikel Jurnal
How does sharia compliance affect the fraud of the Islamic bank?
This study aimed to examine the Effect of Shariah Compliance on Fraud in Islamic Banks. The independent variable of this study is shariah compliance proxied by Islamic Income Ratio (IsIR), Zakat Performance Ratio (ZPR), and Islamic Investment Ratio (IsIVR). In comparison, the control variables used…
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Artikel Jurnal
Carbon disclosure and SDGs performance: adoption of green innovation in Indonesia
Abstract This research aims to investigate the effect of Carbon Disclosure (CD) on SDGs Performance and explore the moderating role of Green innovation. The research data was taken from 220 public Mining and Energy companies in Indonesia during the 2017-2021 period. Data processing was carried out…
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Artikel Jurnal
Rentang kisah literatur tata kelola perusahaan Indonesia
Abstract Financial fraud can be caused by poor governance which leads to a loss of public trust in company’s performance. The aim of this study is to examine the development of corporate governance research in Indonesia from 2002 to 2020 using 56 national journals Sinta 2 and Sinta 3 as a source…
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Artikel Jurnal
Cash holdings, struktur modal, dan ekspropriasi: political connection dan efektivitas dewan komisaris sebagai moderator
Abstract One aspect of the agency theory suggests that controlling shareholders exploit firm’s resources for personal benefits and thus, expropriate minority shareholders. Politically-connected controlling shareholders tend to have stronger influence and control over firms. They believe the…
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Artikel Jurnal
Tax avoidance motives in property and real estate firms
Abstract The purpose of this study is to examine and determine the impact of CSR, capital intensity, and corporate risk on tax avoidance in property and real estate sector firms listed on the Indonesia Stock Exchange from 2016 to 2019. This quantitative study utilized secondary data from 101 sample…