Publisher: Trunojoyo University   (Total: 11 journals)   [Sort by number of followers]

Showing 1 - 11 of 11 Journals sorted alphabetically
Agriekonomika     Open Access   (Followers: 1)
Agrovigor     Open Access   (Followers: 2)
DIMENSI : J. of Sociology     Open Access  
Eco-Entrepreneur     Open Access  
InFestasi     Open Access  
J. of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 4)
Jurnal Kelautan : Indonesian J. of Marine Science and Technology     Open Access   (Followers: 1, SJR: 0.203, CiteScore: 0)
Jurnal Komunikasi     Open Access  
Jurnal Teknik Elektro dan Komputer     Open Access  
MediaTrend     Open Access  
Neo-Bis     Open Access  
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Journal of Auditing, Finance and Forensic Accounting
Number of Followers: 4  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2339-2886
Published by Trunojoyo University Homepage  [11 journals]
  • HUMAN DEVELOPMENT INDEX AND AUDIT OPINION

    • Authors: Wahyudin Nor, Muhammad Hudaya, Rifqi Novriyandana, Dewi Lesmanawati, Melllani Yuliastina
      Abstract: This study aims to investigate: the influence of human development indeks (HDI) and growth of HDI on auditor opinion and the difference between the level of HDI entities that get the predicate of qualified opinion or non qualified opinion. The data of this research comprise 1.482 out of 496 regency/cities governments in Indonesia during 2014-2016. The analysis techniques used are multiple regression and independent simple t test. The results of this study show that the human development indeks has influence on auditor opinion, the growth of human development indeks has influence on auditor opinion. The results of this study also found that the average performance of HDI between regency/ cities in Indonesia is different between of qualified opinion or non qualified opnion.
      PubDate: 2018-04-19
      DOI: 10.21107/jaffa.v6i1.4326
      Issue No: Vol. 6, No. 1 (2018)
       
  • EFFECT OF OWNERSHIP STRUCTURE ON FIXED ASSET REVALUATION WITH TAX
           INCENTIVES AS MODERATING VARIABLES

    • Authors: Muhammad Syafiqurrahman, Doddy Setiawan, Sri Suranta, Djoko Suhardjanto
      Abstract: This study aims to determine the effect of ownership structure on fixed assets revaluation with tax incentives as a moderate variable. The ownership structure is indicated by firm size, fixed assets intensity, price ratio to book value and leverage. The data used in this study is secondary data obtained from the annual report of companies listed in Indonesia Stock Exchange (IDX) which amounted to 198 manufacturing companies in 2014 and 2015. This research uses sampling method that is purposive sampling with logistic analysis model. The results of this study indicate that firm size, fixed asset intensity, and leverage have no effect on fixed assets revaluation, while price ratio to book value negatively affects fixed asset revaluation. In addition, tax incentives are not a moderate variable.
      PubDate: 2018-04-19
      DOI: 10.21107/jaffa.v6i1.4327
      Issue No: Vol. 6, No. 1 (2018)
       
  • REFLECTION OF PHILOSOPHICAL FOUNDATIONS IN FINANCIAL ACCOUNTING RESEARCH

    • Authors: Yeterina Widi Nugrahanti
      Abstract: Current financial accounting researchs have paid little attention toward philosophical aspects that underlying the research, so the existing results provide a little contribution towards development of accounting theory and concepts. This article aims to describe the philosophical foundations in financial accounting research, which is consist of ontology, epistemology and axiology. The ontology and epistemology assumption determine research paradigm, which are functionalist, interpretive and critical (radical humanist and radical structuralist). The ontology and epistemology assumptions also define the research methodology. This article also outlines the taxonomy of financial accounting research formulated by Hopper and Powel (1985) and Laughlin (1995) which can be used as a guide in conducting financial accounting research. An understanding of the philosophical aspects will result in high quality financial accounting research.
      PubDate: 2018-04-19
      DOI: 10.21107/jaffa.v6i1.4328
      Issue No: Vol. 6, No. 1 (2018)
       
  • FRAUD AND STRATEGIES OF ANTI-FRAUD IN MANAGEMENT OF FUNCTIONAL PRIVATE
           VOCATIONAL SCHOOLS

    • Authors: Alil Mafahir, Siti Musyarofah, - Prasetyono
      Abstract: The purpose of this study is to find out the forms of fraud that occurs in the management of functional literacy programs. This research is a qualitative descriptive research. The data used are primary data with data collection techniques using interviews, institutional document analysis and observation. The results of research’s observation show that there are some forms of fraud in the management of functional literacy program, they are: (1) the proposal made as administrative formalities (2) the decrement of learning time (3) the tutor transporting cost decrement, (4) the financial decrement of stationary supplies.
      PubDate: 2018-04-19
      DOI: 10.21107/jaffa.v6i1.4329
      Issue No: Vol. 6, No. 1 (2018)
       
  • Institutional Ownership, Types of Industry, and Income Smoothing:
           Empirical Evidence from Indonesia

    • Authors: Eko Suyono
      Pages: 1 - 12
      Abstract: This paper aims to evaluate the influence of institutional ownership and types of industry on income smoothing in the Indonesian listed firms. Basing on the literature and using panel data approach, it examines 112 firms listed on the Indonesia Stock Exchange during 2012 to 2016 periods  (i.e., 560 observations).  By using OLS regression to test the hypotheses, the result shows that institutional ownership does not influence significantly on income smoothing practice.  Moreover, types of industry do not influence on income smoothing practices, except for consumer goods industry which influences significantly on income smoothing practice.  With regard to the company size as a control variable, the result shows that company size influences positively on income smoothing practice.  Therefore, this study contributes in providing empirical evidence on the link between institutional ownership, types of industry, and income smoothing practice in emerging market context (i.e., Indonesia).
      PubDate: 2018-07-20
      DOI: 10.21107/jaffa.v6i1.4128
      Issue No: Vol. 6, No. 1 (2018)
       
 
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