Apakah masih relevan teori akuntansi positif?

AbstractThis study discusses the development, research, and critique of Accounting Positive Theory (APT). The five main steps of the scoping review methodology were utilized to conduct this study. There were 104 articles were collected from 1978 to 2022 through the use of a search engine and library search. After selecting and mapping of the relevant literature, 52 articles were further analyzed. This study concludes that APT is still relevant for current and future accounting research, despite its methodological, philosophical, and APT economy approach criticisms. Therefore, future research will contribute to solving the APT issue.AbstrakPenelitian ini mempelajari perkembangan, penelitian, dan kritik terhadap Teori Akuntansi Positif (TAP). Penelitian ini menggunakan pendekatan scoping review dengan lima langkah utama untuk mengidentifikasi TAP. Sejumlah 104 artikel penelitian dikumpulkan terkait dengan TAP dari tahun 1978 sampai dengan 2022 dengan menggunakan mesin pencari internet dan penelitian kepustakaan. Setelah melalui tahapan pemilihan dan pemetaan literatur, terdapat 52 artikel yang dianalisis lebih lanjut. Penelitian ini menyimpulkan bahwa TAP masih relevan sehingga dapat digunakan untuk praktik penelitian akuntansi saat ini dan masa depan, meskipun ada beberapa kritik terhadap TAP, dari segi metodologi, filosofi, dan pendekatan ekonomi TAP. Oleh karena itu, penelitian masa depan akan memberikan kontribusi untuk memecahkan masalah TAP

The Compliance with Mandatory Disclosure of Financial Statement: A Study from Local Government in Indonesia

The purpose of this study is to examine the effects of  size of  district and  city, type of local government, wealth, and level of local dependence on central government on compliance with mandatory disclosure of financial statement 2011  in Indonesia. Population in this study is all countries and cities in Indonesia which includes a number of 497 district and cities. This research uses a purposive sampling design, the exact type of quota sampling. This type of sampling design can ensure that certain groups are fairly represented in the study through a quota.  which is set for each sub-group based on the number of each group in the population. The number of samples are 104 local governments. The multiple regression used in this research. The results indicate that size of district and city, type of local government, and wealth influenced on compliance with mandatory disclosure of financial statement, while  level of local dependence on central government not influenced on  compliance with mandatory disclosure of financial statement. This paper is organized as follows. Session 1 background of research. Session 2 review of literature and hypothesis development. Session 3 outlines the research methodology, session 4 describes the results of the study, and session 5 conclusion and recommendations. Keywords : determinants of disclosure compliance  with mandatory disclosure of financial statement, local governmen

Does the Balinese Tri Hita Karana Culture Affect the Adoption and Usage of Information Technology Systems?

Hotel Information System (HIS) is defined as technological implementation in developing information for hotel industry. HIS is intended to increase operational efficiency, time efficiency, and improvement in service to guest. It is especially important as a strategic weapon to compete in the hotel industry. This study is intended to examine factors influencing the willingness to adopt and implement HIS, and conditions that facilitate the adoption and willingness to adopt and implement UTAUT model of technology-based AIS. The study is conducted in Tri Hita Karana cultural context as a substitute for social construct in original UTAUT model. Data are collected using questionnaire-aided survey to gather opinions of knowledge workers. This research uses purposive sampling and each hotel are represented by three knowledge workers. Total respondents in this study are 143 individuals on hotels in Bali. Data are further analyzed using partial least square. Results of the study empirically support UTAUT model in Tri Hita Karana culture context as organizational socio-cultural factor. Results of the analysis shows performance expectancy, effort expectancy, and socio-cultural factor  affect  intention to adopt and use. Facilitating conditions and intention to adopt and use affect adoption and implementation of AIS based IT. Gender moderates performance expectancy and  socio-cultural factor to intention to adopt and use. Also, age moderates performance expectancy to intention to adopt and use AIS based IT in Bali. Key words: AIS based IT adoption and usage, UTAUT Model, Tri Hita Karana, and socio-cultural factor

Candi Wahana Pelestarian Dan pemanfaatan.

Lapisan kedap air berfungsi mencegah terjadinya penetrasi air hujan yang kemungkinannya dapat masuk ke dalam batu candi. Apabila air hujan dapat masuk melalui celah maupun pori-pori batu dapat mengakibatkan llngkungan menjadi lembab dan memudahkan tumbuhnya mikro biologi pada permukaan batuan candi. Selain itu dampak air hujan dapat bereaksi dengan kapur bebas (free chalk) basil pemakaian semen yang berakibat penggaraman permukaan batu kullt

Board of Director’ Risk-Taking Characteristic and Accounting Conservatism

This study aimed to examine the effect of characteristics of directors in risk-taking on accounting conservatism. The research is done on companies listed on Indonesia Stock Exchange. Sampling methods used purposive sampling with judgment sampling technique, consisting 55 companies during observation period of 2012. Data obtained through survey and documentation. Partial least squares be used to analyze. The results showed that the risk-taking characteristics of directors (gender, compensation, stock ownership, and conservative attitudes) affect accounting conservatism. This provides empirical evidence for type theory that character of risk taking behavior of directors determine the company's financial reporting. Keywords: Gender, Stock Ownership, Compensation, Conservative Attitudes toward Risk, Accounting Conservatism.

The Moderating Effect of IFRS Convergence on the Relationship between Accounting Conditional Conservatism and Stock Price Crash Risk: Indonesian Evidence

This research aims to test the effect of conditional conservatism on stock price crash risk of firms listed in LQ45 Index in Indonesia Stock Exchange, either it is directly or is moderated by the full implementation of IFRS convergence. Research result proves that accounting conditional conservatism has no direct effect on stock price crash risk, but it has negative effect on stock price crash risk when it is moderated by the full implementation of IFRS convergence. This is given after controlling other variables that are considered to influence the stock price crash risk, consisting of detrended share turnover, negative coefficient of skewness in year t, standard deviation of weekly returns, average of weekly returns, and firm size. The last finding supports the certainty effect and the reflection effect of prospect theory. The moderating effect of the full implementation of IFRS convergence is the new finding related to the effect of conditional conservatism on stock price crash risk in the country which is already adopting the IFRS. Keywords: conditional conservatism, crash risk, full implementation of IFRS convergence, LQ4

The Role of Political Connections in the Relationship Between Managerial Ability and Fraudulent Financial Statements

Research aims: This study seeks to prove empirical evidence regarding the effect of managerial ability on fraudulent financial statements.Design/Methodology/Approach: The population of this study was manufacturing firms listed on the Indonesia Stock Exchange in the 2017-2019 period. The data met the criteria of as many as 90 companies with a total of 270 observations. Then, hypothesis testing in this research used moderated regression analysis.Research findings: Study outcomes demonstrated that managerial ability positively impacted fraudulent financial statements. Furthermore, the positive influence of managerial ability on the fraudulent financial statement was weaker when the company was politically connected.Theoretical contribution/Originality: This study provides empirical evidence regarding the heterogeneity of managerial ability and political connections as predictors of fraudulent financial statements.Practitioner/Policy implication: The study result provides a reference for regulators to provide more effective oversight of companies with superior managerial capabilities and is politically connected.Research limitation/Implication: The limitations in this research can be considered to formulate further research related to variable measurement. In addition, no single measurement method can explain various conditions

The effect of corporate governance on earnings management moderated by political connection

Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance and audit committee expertise to limit earnings management.Design/Methodology/Approach: The population was manufacturing firms listed on Indonesian Stock Exchange during 2017-2020. The sampling technique used purposive sampling with a sample of 102 firms for four years or 408 observations. Then, hypothesis testing employed multiple regression analysis and hierarchical regression analysis.Research findings: The results showcased that accrual earnings management and abnormal discretionary expenses were used by managers to avoid decreases in earnings. On the other hand, corporate governance, like audit committee expertise, could be used to limit earnings management. While the political connection could strengthen and weaken the effect of independent commissioner performances in limiting earning management, political connections could not strengthen audit committee expertise in limiting real and accrual earnings management.Theoretical contribution/Originality: This research contributes to the political connection and earning management literature and provides empirical evidence of agency theory, positive accounting theory, prospect theory, and resource dependence theory.Practitioner/Policy implication: This research contributes to investors in determining investment decisions.Research limitation/Implication: The limitation of this research is that independent variables only used two components of corporate governance, i.e., the independent commissioner performances and audit committee expertise, so the level of influence of the independent variables on the dependent was small

The Effect of Motivation, Tax System Complexity, and Financial Conditions on Taxpayer Compliance

This study was conducted to determine the factors that influence the behavior of taxpayer compliance through tax planning, both internal and external factors. This study used analytical method of SEM (Structural Equation Modeling) with sample consisting of 346 corporate taxpayers and tax professionals in Samarinda City as the unit of analysis. Data were collected by distributing questionnaires either directly or via Google form. The results of this study prove that internal factors have a negative effect on obedient behavior directly and have a positive effect on tax-payer compliance through tax planning. This study also proves that external factors have a positive effect on tax-payer compliance both directly and through tax planning. Therefore, it can be concluded that the motivation for tax compliance is mediated perfectly by tax planning. Meanwhile, the complexity of the taxation system and the financial condition of taxpayer compliance is partially mediated by tax planning. The results of this study imply the importance of tax planning in increasing tax payments

Does auditor independence mediate the relationship between auditor rotation and audit quality? (sertifikat hak cipta)

This research was conducted based on issues related to the decline in public trust in the ability of auditors to produce quality audits. This study aims to provide empirical evidence about audit quality that is influenced by auditor rotation. This research aims at providing an empirical evidence of the influence of auditor rotation on audit quality. This is an explanatory study using 90 auditors in Indonesia as its sample. The sample is taken using random sampling and the data are collected using questionnaire and interview with several auditors. The research results indicate that auditor rotation is not found to have direct influence on audit quality. The research also fails to provide empirical evidences of the role of auditor’s independence auditor as an intervening variable. Nevertheless, the research does proves that auditor’s independence has positive influence on audit quality