BAJ: Behavioral Accounting Journal <p>An objective of Behavioral Accounting Journal (BAJ) is to publish the high quality articles of <strong>behavioral accounting</strong> research from various paradigm, both mainstream or non mainstream. Specifically, BAJ accepts the <strong>articles of behavioral research</strong> in the areas:</p> <ul> <li class="show">Financial Accounting</li> <li class="show">Taxation</li> <li class="show">Accounting Information System</li> <li class="show">Accounting for Public Sector or Non-Profit Organizations</li> <li class="show">Auditing</li> <li class="show">Managerial Accounting</li> <li class="show">Capital Market</li> </ul> en-US <p><a href="" rel="license"><img src="" alt="Creative Commons License" /></a><br />This work is licensed under a <a href="">Creative Commons Attribution 4.0 International License.</a></p> (Siti Sundari) (Astrini Aning Widoretno) Fri, 30 Dec 2022 00:00:00 +0000 OJS 60 Perilaku Whistleblowing, Perspektif Theory Of Planned Behavior dengan Gender Sebagai Pemoderasi <p>This study aims to test and analyze empirically the effect of attitudes, subjective norms, and behavioral control on the intention to commit whistleblowing moderated by gender using the theory of planned behavior. This research uses a quantitative approach. The population of this research is students of the Accounting Department, Faculty of Economics and Business, Airlangga University batch 2016. The samples obtained are 100 accounting students at Airlangga University Class of 2016. The data of this study are primary data obtained by distributing questionnaires directly to respondents. The analytical technique used in this research is Partial Least Square (PLS) using SmartPLS 2.0. The results of the study prove that Airlangga University students majoring in Accounting have the intention of whistleblowing in Airlangga University students who are supported by good ethical behavior but are still afraid to do so. Behavioral control can increase the intention to do whistleblowing, while subjective norms have not contributed, while only the gender variable can strengthen the attitude of students to carry out whistleblowing intentions and female students are more daring to become whistleblowers.</p> Yulita Dwi Nuraini, Tantina Haryati Copyright (c) 2022 Sat, 31 Dec 2022 00:00:00 +0000 Pengaruh Program Pemutihan, SAMSAT Keliling, Tingkat Pendapatan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus pada Kantor Bersama SAMSAT Magetan) <p>Taxes are the largest source of revenue in Indonesia. In this modern era, motorized vehicles are needed to support the implementation of community mobility, therefore the number of motorized vehicles continues to increase, one of which is in Magetan. From 2018 to 2020 the frequency of motorized vehicles in Magetan continues to increase. Even though the frequency of motorized vehicles in Magetan is getting higher, there are still tax objects that are not/unpaid. A total of 29,230 tax objects are still owed in Magetan. The government continues to try to maximize regional revenues. The purpose of this research is to examine the effect of the whitening program, mobile SAMSAT, income level, and tax sanctions simultaneously or partially on the compliance of motorized vehicle taxpayers in SAMSAT Magetan simultaneously or partially. The population that the researchers set was taxpayers in SAMSAT Magetan. Determination of the sample using non-probability sampling technique and incidental sampling (accidental sampling). The type of data is primary data. Determination of sample size using the slovin formula then obtained the results of 100 samples. The results explain partially and simultaneously (simultaneous) the tax exemption program, SAMSAT roving, income levels, and tax sanctions that positively and significantly affect the compliance of motorized vehicle taxpayers.</p> Fita Ristiana, Khusnatul Zulfa Wafirotin, Nursayidatul Muntiah Copyright (c) 2022 Sat, 31 Dec 2022 00:00:00 +0000 Laporan Keuangan “Personal” Berdasarkan SAK EMKM dalam Kacamata Petani <p>The purpose of this research is to dig up information about the practice and how the understanding of farmers that in case it also works as a trader of fertilizer semi- organic about the recording of financial businesses farmer after a given training management and finance by a team of Program Partnership People who do by one of the lecturers at the State University in Indonesia. Analysis of the behavior of personal finance at farmer and trader of fertilizer and its relationship with the difference output reports finances that they produce, with Hermeneutic Intensionalism, this study concludes that farmers have different personal finance behaviors. The first considers that financial reporting is very difficult and only for macro entities. Second, financial reports are considered to be troublesome so that the recording process is only wishful thinking. Meaning that the third was reported finances only be incidental, by thus making of statements finance if dibutukan alone.</p> Layly Dwi Rohmatunnisa Copyright (c) 2022 Sat, 31 Dec 2022 00:00:00 +0000 Pengaruh Pengetahuan Investasi, Tingkat Financial Literacy dan Faktor Umur Terhadap Keputusan Investasi Emas Pada Pegadaian SoE <p>This study aims to determine the effect of investment knowledge, level of financial literacy and age factors on individual investment decisions at PT. Pegadaian (Persero) SoE Branch. The Data used in this study were obtained using questionnaires. This study uses a quantitative research approach. The population and sample studied in this study are customers of PT. Pegadaian (Persero) SoE Branch. The sampling method in this study is simple random sampling using Slovin formula that produces 100 respondents. The method used is descriptive statistical analysis technique and using validity testing technique, reliability test, classical assumption test, multiple linear regression and hypothesis test with thehelp of SPSS 25 application. Data collection techniques used using questionnaires, observation and documentation. The results of this study stated that the variables of investment knowledge and the level of financial literacy partially significant effect on individual investment decisions while the variable age factor partially does not affect individual investment decisions.Variables of investment knowledge, level of financial literacy and age factors simultaneously affect individual investment decisions</p> Paulina Digta Isu, Maria P. L. Muga, Sarlin P. Nawa Pau, Fransina W. Ballo Copyright (c) 2022 Sat, 31 Dec 2022 00:00:00 +0000 Job Prospect and Intention on Tax Consultant Profession <p>This study aimed to investigate accounting students' perceptions of job prospects and their intention in becoming tax consultants at University X. This study employed an exploratory qualitative approach. Questionnaires were distributed to all accounting students at University X to determine research participants. Twenty students were willing to engage in this study. The data collection was collected by means of interviews for 40 minutes. The results showed that the majority of students' perceptions of job prospects were influenced by people's opinion, including parents, teachers, siblings, friends, and even family friends. While the remaining was influenced by internet, social media, experience, working place and community’s point of view. Besides, the factor that enhance the students’ intention in becoming tax consultant were the passion on tax consultant profession itself, result expectation, and self-efficacy. Hence for further study, it was advised to investigate the discrepancy in tax application between Java and regions outside of Java island that required actions from relevant authorities.</p> Ria Sandra Alimbudiono, Aulia Wahyu Wardhani Copyright (c) 2022 Sat, 31 Dec 2022 00:00:00 +0000 Analisis Independensi dan Kecerdasan Emosional Terhadap Kinerja Audit yang Dimediasi oleh Perilaku Etis Auditor <p>The performance of the auditors is currently under scrutiny from all quarters. The recent incident of the BPK auditors has caused public suspicion and doubt about the performance of the BPK. Therefore, the purpose of this study is to empirically discover and analyze the impact of independence and emotional <br>intelligence on audit performance, which is moderated by the ethical behaviour of the pemeriksas of the Supreme Audit Office of the Republic of Indonesia (East Java Province Representative). The target population of this study is up to 165 auditors of the BPK RI representative in East Java. The sampling technique used was purposive sampling, i.e., sampling by specific criteria. Based on pre-defined criteria, the sample size was calculated so that 105 auditors were included in the study. The type of data used in the study was raw data. The data collection conducted by the researcher was done using a questionnairebased survey method. Data were processed by partial least squares (PLS) analysis using SMART PLS software. The results obtained showed that independence and emotional intelligence have a positive and significant impact on auditor ethical behaviour, while auditors’ ethical behaviour, independence and emotional intelligence have a positive and significant impact on audit performance, and auditors’ behavioural ethics as a mediating variable mediates the relationship between the variables. Thus, all the proposed hypotheses can be accepted.</p> Libriko Yodareditiyo, Endah Susilowati Copyright (c) 2022 Sat, 31 Dec 2022 00:00:00 +0000 Pengaruh Risk Perception dan Kualitas Informasi Akuntansi Terhadap Keputusan Investasi di Masa Pandemi (Studi Pada Investor di BEI FE UnHasy Tebuireng Jombang) <p>This study aims to determine the Risk Perception and Quality of Accounting Information on Investment Decisions for Investors at the Investment Gallery of the Indonesia Stock Exchange, Faculty of Economics, Hasyim Asy'ari University, Tebuireng Jombang. The method used in this study is a quantitative research method. The population in this study were 34 respondents. The sampling technique is using a saturated sample technique that makes the entire population as a sample. The results of the study show that: (1) Risk perception of investors in the Indonesia Stock Exchange Investment Gallery, Faculty of Economics, Hasyim Asy'ari University, has no influence on investment decisions during the pandemic, (2) Quality of accounting information on investors in the Indonesia Stock Exchange Investment Gallery, Faculty of Economics, University Hasyim Asy'ari has an influence on investment decisions during the pandemic.</p> Supriyatna, Rachma Agustina Copyright (c) 2022 Sat, 31 Dec 2022 00:00:00 +0000 Pembelajaran Secara Daring atau Luring, Manakah yang Lebih Efektif untuk Mata Kuliah Pengantar Akuntansi? <p>Along with the development of learning technology, it also developed. Initially, lectures could only be carried out face-to-face between lecturers and students. However, online lectures are now an alternative method when face-to-face lectures are impossible. This research is a comparative study that compares students’ level of understanding when lectures are held online and carried out offline to find out which is more effective when it is related to the level of understanding obtained by students. Student’s perspective is also one of the considerations in this study, students are asked to fill out a questionnaire regarding their level of understanding to be studied and compared with the stimulus in the form of a Pre-Test, Pre-Test Discussion, and Material Explanation to be studied by students' responses in the form of Post-Test scores before the lecture ends. Class leaders were also interviewed directly to find the right learning methods, especially as new students in the Introduction to Accounting course. The results of the student Pre-Test and Post-Test assessments show that grades when lectures are held offline, are better than grades when lectures are held online. 191 out of 193 students chose offline lectures as more suitable for their understanding, especially in the Introduction to Accounting course. The class president also mentioned connection problems during an interview as the main obstacle when lectures were held online.</p> Sofie Yunida Putri, Bayu Rama Laksono Copyright (c) 2022 Sat, 31 Dec 2022 00:00:00 +0000