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INDONESIA
AKRUAL: Jurnal Akuntansi
Published by Universitas Negeri Surabaya
ISSN : 20859643     EISSN : 25026380     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal Akuntansi is available for free (open access) to all readers. The articles in AKRUAL: Jurnal Akuntansi include developments and researches in Accounting literature (theoretical studies and its applications), including but not limited to: Financial Accounting Management Accounting Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System An
Arjuna Subject : -
Articles 525 Documents
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Analisis Indikator Yang Mempengaruhi Auditor Dalam Memberikan Opini Going Concern Pada Suatu Perusahaan Dengan Pendekatan Isa 570 (Perusahaan Yang Terdaftar Di Bei Periode 2014) Lintang Trenggono; Ni Nyoman Alit Triani
AKRUAL: JURNAL AKUNTANSI Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p147-168

Abstract

AbstractThis study aimed to analyze the indicators that affect the auditor in providing a going concern audit opinion to the companies that listed on the Indonesian Stock Exchange in 2014. The variables in this study is the financial condition of the company, the company's growth, debt default, the current ratio, RoA, audit opinion in previous year, the companies' compliance with laws and regulations. The sample in this study are all companies listed on the Indonesian Stock Exchange (BEI) in 2014 using saturation sampling technique and acquired 485 companies that meet the criteria of representatif sample. The results ofresearch conducted by using the test model regression logistic indicates that the variable debt default and the audit opinion in previous year have an affects to the providing of going concern audit opinion and variable financial condition of the company, the company's growth, the current ratio, RoA, companies' compliance with laws and regulations have no effect tothe providing of going concern audit opinion.
Pengaruh Strategi Diversifikasi Terhadap Nilai Perusahaan Lq-45 Pada Bursa Efek Indonesia Dianita Asih Lestari
AKRUAL: JURNAL AKUNTANSI Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p169-177

Abstract

AbstractStock price volatility in 2013 make the Indonesian economy slumped. It is due to the decrease in the ability of the company to get profitability, especially the listed LQ 45. The strategy diversification that undertaken by all companies LQ 45 is not quite significant to bring the company to not be affected as a result of the stock crisis. The firm value has also become an important thing to consider in the stock crisis because the firm value will show how much advantage to be gained by stockholders. Diversification strategy expected to increasefirm value. Research Muliani, dkk, 2014 showed positive relationship between firm value and performance of the company. While Harto, 2006 showed that the strategy of diversification not have an optimal effect on the performance of the company.The study was conducted by purposive sampling method with 33 samples of LQ 45 companiesin 2013. The data processing using SPSS 20 with a simple regression analysis. Results of this study show a diversification strategy has no significant effect towardsfirm value.
Pengaruh Total Quality Management Terhadap Kinerja Manajerial (studi empiris di Perusahaan Daerah Pasar Surya) Kurniawan Tricahyo Pamungkas
AKRUAL: JURNAL AKUNTANSI Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p178-194

Abstract

Abstractquality management is often used as measurement tool in assessing managerial performance. However, the results of several reseacrhshowed inconsistencies. This happens because not all companies are able to implement total quality management well. This research was conducted in PD. Pasar Surya (Local Government Company of market Town of Surabaya). Data obtained through questionnaries distributed to lower level managers to top level managers. The data was analyzed from totaled 39 questionnaries. The analysis technique used is a simple regression. The result of this research showed that the total quality management has a significant positive effect on managerial performance.
Belajar dari Kasus RS Sumber Waras Ketika Kecakapan Profesional Auditor Offside Sopian Sopian
AKRUAL: JURNAL AKUNTANSI Vol 8 No 2: AKRUAL: Jurnal Akuntansi (April 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v8n2.p38-52

Abstract

AbstractInvestigative audit or forensic accounting can be used to detect a fraud, specially corruption. For that reason, investigatif auditors or forensic accountants are required to perform profesionally the standards of audit in every assigment. With descriptive normative reseach method, it is highly recomendated that Investigative Audit separated from the The Audit of Special Purposes since it has the objectives to search and gather facts and evidences and prohibited to promote opinions. When the auditors claim that they are familiar with the law, the fact that they less competence in law, the auditors opinion is misleading.  
Hubungan Adopsi Ifrs Psak No.16 (Revisi 2007) Dengan Discretionary Accruals Sebagai Alat Manajemen Laba Serta Pengaruhnya Terhadap Nilai Perusahaan andi son
AKRUAL: JURNAL AKUNTANSI Vol 8 No 2: AKRUAL: Jurnal Akuntansi (April 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v8n2.p10-23

Abstract

AbstractThe purpose of this study to determine the effect of earnings management on firm performance. Earnings management proxy by discretionary accruals, firm performance meausured by Tobinss Q. The study used secondary data listed in Indonesia Stock Exchange on manufacturing company period 2013 2015 and result sampel 33 firm-years. Data analysis with regression. The result show earnings management negative effect on firm performance, and supported Huang et. al. (2009).
Transparansi Dan Akuntabilitas Laporan Keuangan Lembaga Amil Zakat: Perspektif Muzaki Upz Bni Syariah Rachma Indrarini
AKRUAL: JURNAL AKUNTANSI Vol 8 No 2: AKRUAL: Jurnal Akuntansi (April 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v8n2.p65-77

Abstract

AbstractIndonesia is one of country that has great potential zakat. That is because the majority of Indonesia's population is Muslim. But the phenomenon that the opposite is where zakat is not as big as the existing potential. In fact, in Indonesia many Organisasi Penerima Zakat (OPZ) both government and private sector have a good system, professional and trustworthy. Allegedly one of the problems is the lack of transparency and accountability of institutions. The method used in this research is descriptive qualitative data collection techniques used interviews. The object of research is UPZ BNI Syariah. The results of this research are largely muzaki UPZ BNI Syariah not feel the transparency and accountability of UPZ BNI Syariah.
Pengaruh Pembelajaran Variasi Dan Fasilitas Terhadap Prestasi Mahasiswa Pada Materi Akuntansi Pengantar Dengan Motivasi Sebagai Variabel Moderating Emi Kusmaeni; Endah Sulistyowati
AKRUAL: JURNAL AKUNTANSI Vol 8 No 2: AKRUAL: Jurnal Akuntansi (April 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v8n2.p24-37

Abstract

AbstrakPendidikan merupakan bagian yang terpenting didalam program pembangunan saat ini karena mempengaruhi dalam pengembangan sumber daya manusia yang kompeten dan berkualitas. Hal tersebut diharapkan agar sumber daya manusia yang dimiliki akan berdampak pada keberhasilan suatu pembangunan di berbagai sektor. Namun dalam kondisi nyata, beberapa lulusan tidak kompeten dan tidak berkualitas dibidangnya. Untuk itu, dengan penelitian ini diharapkan dapat mengidentifikasi faktor yang mempengaruhi prestasi antara lain metode pembelajaran variasi, fasilitas belajar, dan motivasi sebagai variabel moderating. Metode penelitian yang digunakan untuk mengumpulkan respoden yaitu dengan membagikan kuesioner dengan pengujian yang dilakukan untuk melihat hubungan dari ketiga variabel digunakan uji interaksi Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa variabel yang digunakan mempengaruhi prestasi dan diperkuat dengan adanya motivasi belajar dari setiap individu. Namun hasil yang disajikan hanya memiliki pengaruh yang rendah, artinya bahwa masih terdapat variabel lain yang mempengaruhi  prestasi dan tidak digunakan dalam penelitian ini.
Creative Accounting Sebagai Informasi Yang Baik Atau Menyesatkan? Ni Nyoman Alit
AKRUAL: JURNAL AKUNTANSI Vol 8 No 2: AKRUAL: Jurnal Akuntansi (April 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v8n2.p1-9

Abstract

AbstrakTujuan penelitian ini untuk melihat creative accounting sebagai informasi yang baik atau menyesatkan bagi investor. Metode penelitian yang digunakan kualitatif dengan pendekatan deskriptif. Teknik analisis yang digunakan dalam penelitian ini dengan pendekatan studi pustaka. Hasil penelitian ini menunjukkan creative accounting yang dilakukan oleh manajemen untuk menaikkan nilai perusahaan dan memberikan kepuasaan pada investor. Fenomena creative accounting lebih banyak terjadi di antara periode 2002 sampai 2008. Upaya creative accounting meskipun dapat dibenarkan dalam tataran teori, namun tidak dapat diterima dari sisi etika. Pelaporan kegiatan perusahaan dengan upaya creative accounting secara norma salah, dikarenakan hal ini memberikan informasi yang menyesatkan bagi pengguna informasi tersebut, seperti calon investor. Secara empiris, sejak diberlakukannya IFRS (International Financial Reporting Standards) , berita media tentang creative accounting pada perusahaan-perusahaan besar di beberapa negara mulai berkurang. Namun, dalam meta analisis studi dari Dechow (2011), menemukan cara baru untuk mendeteksi upaya creative accounting dengan model reverse.
Pengaruh Profitabilitas Terhadap Intial Return Dilihat Dari Aspek Cash Basis Dan Accrual Basis (Studi Pada Perusahaan Yang Melakukan Initial Public Offering (Ipo) Di Bursa Efek Indonesia Periode Januari 2011 Agustus 2015) Miranti Dewi Febriani; Yuli Soesetio; Trisetia Wijijayanti
AKRUAL: JURNAL AKUNTANSI Vol 8 No 2: AKRUAL: Jurnal Akuntansi (April 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v8n2.p53-65

Abstract

AbstractThe study aims to examine the effect of profitability on Initial Return based on cash basis and accrual basis. The population in this study is companies performing IPO in period of January 2011 Augustus 2015 as many as 111 companies and are adjusted to several criteria in order to get as many as 70 companies for model 1, 72 companies for model 2, and 53 companies for model 3. It uses simple regression analysis technique assisted by Gretl Software. Interstingly, only ROE affect Initial Return and model 1 has highest R2.
Pengaruh Pad, Dau, Dak Terhadap Pertumbuhan Ekonomi Dengan Belanja Modal Sebagai Variabel Intervening Pungky Siswiyanti
AKRUAL: JURNAL AKUNTANSI Vol 7 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v7n1.p1-17

Abstract

AbstractThe purpose of this study was to determine the effect of PAD, DAU, DAK to Economic Growth with Capital Expenditure as an intervening variable. Data was from the local budget realization report and the GDP report. The study period was during 2012-2014. Analysis of the data used in this study is Path Analysis. The analysis showed the the PAD, DAU positive effect on Economic Growth. While DAK negatively effect to Economic Growth. And the result of the analysis also showed that Capital Expenditure can be used as an intervening variable (mediation) the relationship between PAD and Economic Growth.

Page 35 of 53 | Total Record : 525

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