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Escalation of Commitment: Supporting Role from Accountants Agil Novriansa; Ahmad Subeki; Aryanto Aryanto
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.87-94

Previous research has mostly examined the phenomenon of escalation of commitment in the context of decision making by managers in an investment project. However, in the capital budgeting process, before making investment decisions managers tend to consider information produced by accountants. This study examines the phenomenon of escalation of commitment using the perspective of supporting role of accountants as the party that provides information for investment decision making by managers, especially in the presence of sunk costs. This study uses a laboratory experimental method. The sample in this study are 156 undergraduate students majoring in Accounting who had passed Financial Accounting and Management Accounting courses. Based on the results of the independent sample t-test, it shows that accountants who experienced sunk cost conditions tend to provide reports that directed managers towards escalation of commitment behavior compared to accountants who do not experience sunk cost conditions. The presence of sunk cost makes accountants have better mind frame to get the possibility of profit compared with a definite loss so that the decisions they make tend to provide reports that lead to the escalation of commitment behavior

ANALISIS EFEKTIVITAS PENGENDALIAN INTERN ATAS SISTEM PEMBERIAN DAN PELUNASAN KREDIT GADAI Meiriza Riyandini; Ahmad Subeki; Aryanto Aryanto
AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i1.8886

The purpose of this study was to determine the effectiveness of internal control over the system of giving and paying off mortgage credit at PT. Pegadaian (Persero) Palembang Pallima Branch Office. And to find out the cause of the decline in the number of customers at PT. Pegadaian (Persero) Pallima Palembang Branch Office in 2010-2013 and its effect on performance effectiveness at PT. Pegadaian (Persero) Palembang Pallima Branch Office.This research is a qualitative descriptive study. The type of data used in this study are primary data and secondary data. The data used is the percentage data and customer classification, income data, loan amount data, and operational standards (SOP) at PT. Pegadaian (Persero) Palembang Pallima Branch Office. The method of analysis is by paying attention to the elements of internal control, namely the internal control environment, risk assessment, control activities, and information and communication.The results of the analysis and research show that internal control over the system of giving and paying off mortgage credit at PT. Pegadaian (Persero) Palembang Pallima Branch Office is quite effective because it has been in accordance with established procedures. In addition, the decline in the number of customers in 2010-2013 did not have a negative impact on the performance of PT. Pegadaian (Persero) Palembang Pallima Branch Office which can be seen at PT. Pegadaian (Persero) Palembang Pallima Branch Office which is increasing every year.

ANALISIS FAKTOR YANG MEMPENGARUHI FRAUD DI BANK SYARIAH YANG TERDAFTAR DI BANK INDONESIA TAHUN 2016 Geri Herdianto; Harun Delamat; Ahmad Subeki
AKUNTABILITAS Vol 10, No 1 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i1.8804

The purpose of this study is to determine the influence of Syariah Compliance (Sharia Compliance) and Good Corporate Governance against the existence of FRAUD dibank Syariah registered in Bank Indonesia.The population in this study are all Sharia Commercial Banks (BUS) registered at Bank Indonesia from 2011 to 2015. Samples are selected using purposive sampling method. Total sample used in this research. 8 Sharia Commercial Bank with 5 years study period. The method of analysis used in this study is multiple regression processed using SPSS version 22.The results of this study indicate the compliance of shariah variables With proxy Profit Sharing Ratio has a negative effect on fraud on Ratio of Islamic Sharia Income, Investment Ratios of Islam and Islam Corporate governance has no effect on fraud on sharia banks.

KONSEPFAIR VALUE DAN PENGARUHNYA TERHADAP RELEVANSI : SEBUAH TINJAUAN TEORITIS ATAS PENERAPAN IFRS Agil Novriansa; Ahmad Subeki
AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i1.8784

Historical cost is currently perceived as less suitable to the current business development because it does not reflect the real value. Fair value comes to overcome the weaknesses of historical cost. In order to achieve the harmonization of international accounting standards, the International Accounting Standards Board (IASB) developed International Accounting Reporting Standards (IFRS) with the concept of fair value. Some countries have begun to adopt IFRS as their accounting standard. One of the controversial issues in the implementation of IFRS is its relevance in fair value. This paper will review the concept of fair value and its impact on relevance. This article uses literature study method. The result of theoretical review in this paper is fair value in financial statements of the company more reflect the actual value or condition of the earnings company when its reporting so that investors and creditors can predict future results or confirm and improve the previous expectations based on actual company conditions. This makes the accounting information of company relevant to support decision-making by investors and creditors. Several previous studies have also shown that fair value is relevant in helping investors to make decisions. This paper expand the literature on theoretical studies of fair value in the context of IFRS implementation.

PENGARUH KUALITAS LAPORAN AUDIT DAN CITRA KANTOR AKUNTAN PUBLIK TERHADAP KEPUASAN KLIEN (Studi Pada Perusahaan Go Public yang Memiliki Kantor Cabang Di Kota Palembang) Fatma Khairani; Tertiarto Wahyudi; Ahmad Subeki
AKUNTABILITAS Vol 11, No 1 (2017): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v11i1.8927

This research aims to determine the effect of quality audit reports and public accountant company image for client satisfaction (company goes public) in 2016 which has a branch office in the Palembang city. The sample of this research in 20 clients of public accountant company (companies go public). This research method uses quantitative approach and multiple linear regression analysis data with SPSS version 23,00. The result showed that partially the quality of audit report influence significantly for the client satisfaction (companies go public) in 2016 which has a branch office in the Palembang City., but the image of the public accountant company doesn’t significantly affect the client satisfaction (companies go public) in 2016 which has a branch office in the Palembang city. And simultaneously, the quality of audit reports and the image of public accountant company significantly influence the client satisfaction (company go public) in 2016 which has a branch office in the Palembang city.

PENGARUH DANA ALOKASI KHUSUS, PENDAPATAN ASLI DAERAH, DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL PEMERINTAH KABUPATEN/KOTA DI PULAU SUMATERA Agil Novriansa; Ahmad Subeki
AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i2.8789

The local government is expected to optimalize all its potential revenue for regional development in the form of capital expenditure. Some revenue sources of local government consist of special allocation funds (DAK), local own revenues (PAD), and remaining budget financing (SiLPA). This study aims to examine empirically the influence of DAK, PAD, and SiLPA on capital expenditure of district/city governments. This study used convenience sampling method based on the data availability. The sample of this study consistof 96 district/city governments in Sumatera with observation period in 2012. The result of multiple linear regression analysis shows that DAK, PAD, and SiLPA have positive effect on capital expenditure of district/city governments. This study expands the literature about the determinants of capital expenditure on local government.

EVALUASI ATAS PENERIMAAN PAJAK DAN RETRIBUSI PARKIR PADA DINAS PENDAPATAN DAERAH DAN DINAS PERHUBUNGAN KOTA PALEMBANG Riqkiansyah Jerry; Ahmad Subeki; Arista Hakiki
AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i1.8884

This study aims: 1) To find out the supervision in the management of parking collection on tax revenues and parking fees at the Regional Revenue Service and the Transportation Office of the City of Palembang, 2) To find out the obstacles faced by the Regional Revenue Service and the Transportation Office of Palembang City in increasing parking tax revenues and parking retribution in Palembang City. The results of this study indicate that the supervision of parking fees is carried out in two forms of supervision, namely direct supervision and indirect supervision. While supervision carried out at the Regional Revenue Service of Palembang City was two formed, namely supervision of parking tax payers and supervision of parking collectors. The obstacle faced by the Regional Revenue Service is not meeting taxpayers, taxpayers delaying tax payments. Whereas the Department of Transportation's obstacles are lack of supervision, the ability of parking operators who still need guidance and lack of parking support facilities. To increase parking tax and retribution, the author recommends that more improve coaching and training for employees so that they can improve its work performance, further enhances supervision both directly and indirectly.

ANALISIS PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA) Randi Febrian; Tertiarto Wahyudi; Ahmad Subeki
AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i2.9314

This study aims to analyze the effect of tax planning and deferred tax expense to earnings management. The data used in this study is data based on annual financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange period 2013-2015. Sampling method using purposive sampling. The number of manufacturing companies sampled as many as 40 companies for three years, so the total sample of research is 120. The method of analysis used is multiple linear regression analysis. Based on the results of this study shows that partially tax planning has a significant effect on earnings management with a significance of 0.000. Deferred tax expense does not have a significant effect on earnings management with significance of 0.412. While simultaneous tax planning and deferred tax burden have significant effect to earnings management with significance equal to 0,001.

PENGARUH THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK PERUSAHAAN INDEX SAHAM SYARIAH INDONESIA Ayu Andawiyah; Ahmad Subeki; Arista Hakiki
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i1.9342

The purpose of this study was to examine the effect of thin capitalization with to cash effective tax rates as the proxy for tax avoidance. Control Variable used in this research is key management compensation, firms size, and profitability. The method used in this research is an analytical descriptive. The sample used in this research consist of 20 companies from manufacturing sector listed in Indonesian Stock Shariah Index (ISSI) in 2011– 2016. Sample selection methods used in this research is purposive sampling. The analysis methods used in this research is multiple regression analysis. The results show that the thin capitalization has a significant influence on cash effective tax rates as the proxy for tax avoidance. Key management compensation as control variable has not been able to prove the effect on tax avoidance and firms size profitability have a significant effect on cash effective tax rates as the proxy for tax avoidance.

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