cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Agil Novriansa
Contact Email
agilnovriansa@unsri.ac.id
Phone
-
Journal Mail Official
jurnal.akuntabilitas@unsri.ac.id
Editorial Address
-
Location
Kab. ogan ilir,
Sumatera selatan
INDONESIA
AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Published by Universitas Sriwijaya
ISSN : 19784392     EISSN : 26857030     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting Information System and Inovation 8. Business Ethics 9. Capital Market.
Arjuna Subject : -
Articles 164 Documents
 8   9   10   11   12 
PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR YANGTERDAFTAR DI BURSA EFEK INDONESIATAHUN 2014 – 2016 Fitri Damayani; Tertiarto Wahyudi; Emylia Yuniartie
AKUNTABILITAS Vol 11, No 2 (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.v11i2.8936

Abstract

The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that are used in this research are financial stability, financial target, external pressure, managerial ownership, ineffective monitoring, nature of industry, change in auditor, change in directors, and frequent number of CEO’s picture. While dependent variable is financial statement fraud.Population on this research areinfrastructure companies that listed in Indonesian Stock Exhange (IDX) during 2014-2016. By using purposive sampling method, there are 81 samples. The statistical method is multiple linier regression analysis, with hypotheses testing of statistic t-tests, statistic F-tests, and coefficient of determination.The result of this research shows that nature of industry has significant influence onfinancial statement fraud. Whereasthe other independent variables have no influence on financial statement fraud. Simultaneous test result shows that independent variables simultaneously have influence on financial statement fraud.
THE IMPORTANCE OF FUNDAMENTAL ASPECTS FOR INVESTORS: PURCHASE OF STOCK MANUFACTURING COMPANIES Fandi - Kharisma
AKUNTABILITAS Vol 13, No 2 (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.v13i2.9587

Abstract

Investors need to consider to make an investment decision, which is to use the information from the financial statements. The financial statements made by the company provide a lot of information including assets, debts, capital and corporate profits. Information about company profits is most often used by investors in making investment decisions. An investor should not only look at the net income statement obtained in the financial statements of public companies, but also must conduct an analysis all of the issuer's financial statements. Capital market is one of the business alternatives that can provide benefits. So that all information can be used as input to assess stock prices. The analytical tool used in this study is to use a regression based on the classical assumption test so that the results of the study are valid . This study found that fundamental aspects such as net income, dividends and earnings per share had a significant positive effect on increasing stock prices of manufacturing companies.
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

Abstract

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. 
DETERMINAN FINANCIAL STATEMENT FRAUD DENGAN MENGGUNAKAN PENDEKATAN FRAUD TRIANGLE Ilham Setiawan; Yeasy Darmayanti; Ethika Ethika
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.v12i2.9339

Abstract

The aim of this study is to examine the effects of financial stability, external pressure, personal financial needs, financial targets, nature of industry, ineffective monitoring, and rationalization of financial statement fraud on manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2016 .From a population of 159 listed manufacturing companies, 72 samples were obtained that met the criteria. Testing using SPSS version 23 for logistic regression analysis. The results of this study indicate that external pressure and nature of industry have a significant influence on financial statement fraud. On the other hand, financial stability, personal financial need, financial targets, ineffective monitoring and rationalization have no effect on financial statement fraud.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PADA PERUSAHAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Amrina Rosyada; Fenty Astrina
AKUNTABILITAS Vol 12, No 1 (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.v12i1.9309

Abstract

The purpose of this study is to analyze the effect of profitability and firm size on the disclosure of social responsibility on insurance companies as independent variables using profitability and firm size variables on social responsibility disclosure (CSR) as the dependent variable in company annual report, Respectively) and simultaneously (together). The sample that is the object of this research is all insurance companies listed on the Indonesia Stock Exchange in 2013 to 2016, the total sample for research four years of observation is 40 samples by using purposive sampling. The data used are secondary data from annual reports and performance reports of insurance companies that have been published. The data analysis technique used is multiple linear regression with the help of SPSS version 22. The results of this study are as follows, 1. Profitabilias Insurance company has a negative and insignificant effect on corporate CSR, 2. The size of the Insurance Company has a negative and significant effect on CSR. The results of this study provide information for companies about the level of disclosure of social responsibility owned by insurance companies, and also useful for providing information for decision making.
PENGARUH PENGETAHUAN PAJAK, PERSEPSI TENTANG KONSULTAN PAJAK DAN ACCOUNT REPRESENTATIVE TERHADAP MINAT MENGGUNAKAN JASA KONSULTAN PAJAK Hadi Kusuma
AKUNTABILITAS Vol 11, No 2 (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.v11i2.8932

Abstract

This research aims to analyse the factor that affect the corporate taxpayers use tax consultant services. The independent variables in this research are knowledge of taxation, perception about tax consultant, and perception about account representative, and the dependent variable is interest in using the services of a tax consultant. This research is quantitative research. The population in this research is the corporate taxpayers who is registered in the KPP Kota Palembang on 2016 by taking sample of 100 respondents. The sampling technique is using Convenience Sampling. Respondents’s answer in the questionnaire were analyze using multiple linear regression analysis using SPSS Program Version 17. From the result of multiple linear regression analysis, the conclution was the perception of tax consultant From the result of multiple linear regression analysis, the conclution was the knowledge of taxation, perception about tax consultant, and perception about account representative has a positive and significant effect on corporate taxpayer’s interest of using tax consultant service in the KPP Kota Palembang.
PENGARUH PRINSIP-PRINSIP GOOD GOVERNANCETERHADAP KINERJA PEMERINTAH DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MUSI RAWAS Sunardi Sunardi; Darma Yanti; Wendi Ariansyah
AKUNTABILITAS Vol 13, No 2 (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.v13i2.9516

Abstract

The formulation of the problem in this study is how the influence of the principles of good governance on the performance of local governments. The purpose of this study is to measure the effect of the principles of good governance on the performance of local governments in the Musi Rawas District Tax and Retribution Management Agency. This research is an associative type of research. The data used in this study are primary data. This study uses a sample, the sample used by 34 respondents. Analysis of the data used in this research is qualitative analysis and quantitative analysis. The results of this study indicate that the principles of good governance significantly have a positive effect on the performance of local governments in the Musi Rawas District Tax and Retribution Management Agency.
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

Abstract

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.
THE POLITICAL CONNECTIONS AND EARNINGS QUALITY IN INDONESIA: A SURVEY LITERATURE Yeasy Darmayanti; Aza Azlina Md Kassim; Suryadimal Suryadimal
AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i1.10719

Abstract

Providing information about quality earnings is the obligation of every company. Many factors are thought to affect the quality of earnings information issued by the company. One of these factors is political connections. Many studies see political connections from different perspectives. Some research indicates political connections will benefit individuals who carry out roles in politics and companies. Some more research has found that political connections will benefit the company. Apart from all that, of course the quality of profits disclosed by the company becomes questionable. This research contributes to providing a detailed review of different studies on the relationship of political connections and earnings quality, and tries to describe in more detail the matters relating to both. In the future, this new diagnostic system may be investigated in different contexts.
DESENTRALISASI FISKAL, POLITIK DINASTI, SISTEM PENGENDALIAN INTERNAL, KINERJA, AKUNTABILITAS PELAPORAN KEUANGAN: BUKTI EMPIRIS DI INDONESIA Ilham Maulana Saud; Gisti Fairuz Trisha
AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i1.11208

Abstract

This study aims to analyze the influence of fiscal decentralization, dynastic poltical, and total violation of internal control system on accountability of financial reporting of district/city governments moderated by performance variable at District/City Government in Indonesia in 2013-2015. This study used secondary data obtained through the website of BPK RI, the Ministry of Finance, and the Ministry of Home Affairs. The sample in this study was selected based on the purposive sampling method, so as many as 190 samples were obtained, with details of 95 main samples namely district / city governments that were indicated dynastic politics in Indonesia in 2013-2015 and 95 comparative samples namely district /city governments that were not politically indicated dynasty in Indonesia in 2013-2015. Testing the hypothesis in this study using multiple linear regression with MRA (Moderated Regression Analysis), so there are 2 models in the study. The data collected was analyzed first by testing the classical assumptions, then testing the hypothesis was carried out with the SPSS 26.0 test tool. Based on the results of the study it can be concluded that partially the dependent variable on the central government, dynastic politics, and the number of violations of the internal control system has a significant negative effect on the accountability of local government financial reporting, while the variables of regional independence and financial effectiveness do not affect the financial reporting accountability of local governments. Furthermore, the performance variable is able to moderate the effect of dependence on the central government on the accountability of local government financial reporting, but is unable to moderate the influence of regional independence and dynastic politics on the accountability of local government financial reporting

Page 10 of 17 | Total Record : 164

 8   9   10   11   12 

Filter by Year

2012 2023


Reset
Filter By Issues
All Issue Vol 17, No 2 (2023): AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS Vol 14, No 2 (2020): AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS Vol 13, No 2 (2019): AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS Vol 11, No 2 (2017): AKUNTABILITAS Vol 11, No 1 (2017): AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS Vol 10, No 1 (2016): AKUNTABILITAS Vol 9, No 2 (2015): AKUNTABILITAS Vol 9, No 1 (2015): AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS Vol 6, No 1 (2012): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI Vol 6, No 1 (2012): AKUNTABILITAS More Issue