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INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
Arjuna Subject : -
Articles 197 Documents
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PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP KUALITAS LABA (STUDI BANK-BANK SHARIA DI ASIA TENGGARA) Warsito Kawedar; Fitrarena Widhi Rizkyana; Rr. Sri Handayani
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2387

Abstract

This study aimed to analyze the influence of audit committee characteristics (size, independence, expertise, the former audit partner, and gender diversity) on quality of earnings. External auditor roles as moderating variable. This research was conducted at Islamic banks in Southeast Asia in the period 2012-2017. There were 152 samples in this study obtained through purposive sampling technique. The analysis technique used to test hypotheses is the absolute difference value model. The results of this study found evidence that the size of the audit committee, the independence of the audit committee, and the former audit partner has a positive influence on earnings quality. The audit committee's expertise does not have an effect on earnings quality, and the audit committee's gender diversity has a negative influence on earnings quality. Meanwhile, the external auditor only moderates the relationship between gender diversity committee audit on the quality of earnings.
Bahasa Inggris Rika Henda Safitri; Asfeni Nurullah; Rosihan Arief HS
Jurnal Akuntansi Vol 8 No 2 (2020): JURNAL AKUNTANSI VOL. 8 NO. 2 DESEMBER 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i2.1326

Abstract

The large potential of local governments to obtain very high-performance scores made researchers interested in making research on the influence audit opinion on the performance of local governments in South Sumatra.In this quantitative study, the testing method used to test the hypotheses that have been made is by using multiple linear regression test, using a testing tool that is SPSS 2.0. The population in this study is the district/city government and the regional government of South Sumatra Province. Result from this study is the South Sumatra Provincial Government's audit opinion has a significant influence on the local Government's audit performance score South Sumatera Province.
ANALISIS FAKTOR YANG MEMPENGARUHI UMKM TIDAK MENERAPKAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP (STUDI KASUS PADA DUSUN KEREP, KELURAHAN PANJANG, KECAMATAN AMBARAWA) Melinda Dwi Lestari
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2151

Abstract

Pengetahuan akan penyusunan laporan keuangan sesuai standar akuntansi sangat penting bagi UMKM. Penelitian ini dilakukan bertujuan untuk mengetahui kondisi UMKM di daerah tersebut; mengetahui faktor yang mempengaruhi para pelaku usaha tidak menerapkan penyususan akuntansi, mengetahui kendala apa yang dialami apabila menerapkan penyusunan tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan UMKM Dusun Kerep Kelurahan Panjang Kecamatan Ambarawa Kabupaten Semarang sebagai media penelitian. Cara pengumpulan data yang dipakai ialah dengan wawancara dan observasi. Hasil penelitian ini menunjukkan bahwa UMKM di daerah tersebut belum menerapkan penyusunan laporan sesuai standar yang ada. Mereka menganggap bahwa hal itu akan membuat rumit apabila diterapkan. Para pelaku usaha mengatakan bahwa pendidikan mereka yang rata- rata rendah dan tidak ada sosialisasi dari pihak pemerintah juga menjadi hambatan dalam penyusunan laporan akuntansi sesuai standar. Selain itu, para pelaku juga belum memanfaatkan teknologi secara maksimaljuga menjadi pemicu UMKM di Dusun Kerep belum menerapkan penyusunan laporan keuangan sesuai SAK ETAP.
Pengaruh Tekanan Waktu, Pengalaman, Kepribadian, dan Skeptisisme Profesional terhadap Kemampuan Auditor Mendeteksi Kecurangan Nur Maulidah; Made Dudy Satyawan
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2418

Abstract

This research was conducted to find out the factors that affect the fraud detection ability of auditors, namely factors of time pressure, experience, personality, and professional auditor skepticism. Auditors who work at KAP Surabaya are the population used by purposive sampling of 60 auditors. This research is a quantitative type research with the help of multiple linear regression analysis tools with dummy variables. Primary data with the distribution of online and offline questionnaires is a type of data from research. The results showed that time pressure and professional skepticism had a significant effect on the ability to detect fraud, while the auditor experience and personality variables did not significantly influence the ability to detect fraud.
PENGARUH FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING DIMODERASI PERGANTIAN MANAJEMEN Telly Tampanawas
Jurnal Akuntansi Vol 8 No 2 (2020): JURNAL AKUNTANSI VOL. 8 NO. 2 DESEMBER 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i2.1851

Abstract

This research aims to analyze the influence of financial distress and company size on auditor switching with management change as a moderating variable. The population of this research are real estate and property companies listed in Indonesian Stock Exchange (IDX) during 2014 – 2019. The research data were collected from company annual report. There are 54 data samples used in this research. Samples were taken by purposive sampling method. This Research used logistic regression analysis and Moderated Regression Analysis (MRA) to test the hypothesis. The result of this research show that financial distress and company size has no influence on auditor switching, whereas manangement change as moderation variable is not able to strenghten the influence of financial distress and company size on the auditor switching.
ANALISIS PROFITABILITAS, LEVERAG ANALISIS PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN ASING TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) Nur Fitri Eka Asbarini; Slamet Haryono
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2576

Abstract

The purpose of this research is to determine the effect of profitabiliy , leverage variables, and foreign ownership on Corporate Social Responsibility (CSR). The type of research used is secondary data. The number of companies used as samples in the study was 10 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period using panel data analysis. The result showed that the profitability variable was proxies by Return On Assets, Return On Equity, the results showed that the Return On Equity variable affected on CSR disclosure, while Return on Assets did not effect. The leverage variable proxies by the Debt Equity Ratio and foreign ownership variable does not effect on CSR disclosure.
PENGARUH FEMALE DIRECTOR DAN COR PENGARUH FEMALE DIRECTOR DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN aisah astiyani; Ani Fitrotunnisa; Erika Puspita Sari
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2585

Abstract

The development of an increasingly competitive business world requires every company to be more careful in setting its strategy in order to continue to compete in the market. Corporate strategy plays an important role in maintaining competitive advantage. This study is intended to determine the effect of female directors and CSR on company performance. The theory used is the Agency and Stackholder Theory. We used multiple regression analysis method. The sample used in this study was 20 public sector mining companies for the 2017-2019 period in Indonesia. The results show that female directors and CSR have no effect on company performance.
ANALISIS KETERKAITAN FINANCIAL S ANALISIS KETERKAITAN FINANCIAL SHENANIGANS PADA PERUSAHAAN PT BANK BUKOPIN TBK shandy -; Natalis Christian; Reny -; Greece Agustin; Kelly Paticia
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2485

Abstract

This study aims to examine what financial shenanigans have been violated by one of the IDX companies in Indonesia, namely PT. Bank Bukopin Tbk from 2016 to 2020. Cases of manipulation or falsification of corporate financial report data often occur in various companies without knowing the reputation or scale of the company. Manipulation or falsification of financial report data is carried out with the aim of the company being able to attract investors to believe in the company's transparency. Financial shenanigans is a theory that provides an explanation of how to detect fraud that may occur in a company's financial statements. This study also explains the theories of financial shenanigans 1 to 7 from books or other sources related to the topic of discussion. The results of this study indicate that that PT. Bank Bukopin is suspected of manipulating data presented in financial reports such as overstates. Relation to financial shenanigans, namely recording fictitious income, shifting current costs to the next period and acknowledging the existence of counterfeit income.
PENGARUH PENGENDALIAN INTERNAL T PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN (FRAUD)(Studi Kasus di Baitul Maal Wan Tamwil Nahdlatul Ulama Jombang) nurul huda; Meta Ardiana
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.1277

Abstract

This research aims for knows five indicator of intern control that is: prevention fraud (case study in BMT NU Jombang). Type research used in this research is quantitative. This research use analysis file quantitative technic with collection file survey technic (observation) use premary to get from population. Sample in this research is 43 respondent. Sample take nonproblably sapling technic take of sample from element population selected for basic volunteer or respondent can represent population and selection become sample. File analysis technic using multiple liniar regression. The research of study show that: (1) control environment don’t affect fraud preventionin BMT NU Jombang. (2) risk value affect fraud prevention in BMT NU Jombang. (3) control activities affect fraud prevention in BMT NU Jombang. (4) communication and information don’t affect fraud prevention in BMT NU Jombang. (5) supervision or monitoring don’t affect fraud prevention in BMT NU Jombang.
The BALANCED SCORECARD: SEBUAH BIBLIOGRAFI DARI BERBAGAI PERSPEKTIF Rindy Dwi Ladista
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2848

Abstract

One model of the performance measurement system is the Balanced scorecard. The concept of the Balanced Scorecard was developed by Robert S. Kaplan and David P. Norton in 1992. There have been many articles from research related to the balanced scorecard. This study aims to determine the characteristics of articles with the theme of balance scorecard discussion. This research is a qualitative research using a bibliographic study that refers to the charting the field method. Total of 27 articles from the years 2011-2021 were obtained by accessing the open access website from www.scimagojr.com. The sample is then classified based on the bibliographic data of each article, namely the name of the journal, quartile scopus classification, title, author's name, number of authors, year of publication, research objectives, topic, type, data collection technique, and number of references. The results of this study show that 2014 was the year the most articles of this sample were published. Qualitative research with the topic of consequences and using documentation techniques dominates the research results.

Page 14 of 20 | Total Record : 197

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