AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
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.
Articles
164 Documents
<![CDATA[THE EFFECT OF PERFORMANCE MEASUREMENT SYSTEM IMPLEMENTATION ON THE JAMBI LOCAL GOVERNMENT PERFORMANCE ]]>
<![CDATA[Muhammad Gowon]]>;
<![CDATA[Fortunasari Fortunasari]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ AKUNTABILITAS Vol 14, No 2 (2020): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v14i2.11184
<![CDATA[The purpose of this study is to investigate the effect of the implementation factors of Performance Measurement System (PMS) on government institution to the organizational performance of the Regional Device Work Unit (RDWU). Implementation, use and accountability are the stages of activity undertaken in the design of performance measurement systems. While the performance of the organization is the achievement of management as measured from the level of achievement of the program plan determined by the realization of the program that has been determined. Performance is measured by using a financial and non-financial approach whose data comes from the financial bureau and the regional organization bureau of Jambi province. The respondents of this study are 52 civil servants who are mostly part of the program staff. The type of data used is primary and secondary data from over 50 RDWU Jambi. This study is based on Quantitative Method of Structural Equation Modeling method using Partial Least Square (WarpPLS 6.00) analysis to test the hypothesis built. There is evidence that management commitment and leadership style have a significant positive effect on the use of PMS information. Legislative Council Authority and Supervision of Supreme Audit Board (SAB) also have a significant effect on performance accountability. This research has theoretical implication that institutional isomorphism occurs in everyday practice in the field and it plays an important role in the implementation process of performance measurement and accountability system in the public sector, especially in government of Jambi province. From the policy-making perspective, this research can be considered by the central government, legislative council and SAB that internal and external performance measurement system has a positive effect on the use of PMS and performance accountability in the provincial government of Jambi.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA BENGKULU: PENDEKATAN DERAJAT DESENTRALISASI FISKAL ]]>
<![CDATA[Esti Pasaribu]]>;
<![CDATA[Septriani Septriani]]>;
<![CDATA[Bernadin Bernadin]]>;
<![CDATA[Ratu Eva Febriani]]>
<![CDATA[ AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v15i1.12054
<![CDATA[This study aims to analyze the financial performance of the Bengkulu City government with a degree of fiscal decentralization approach and to determine the effect of the PAD component on the Bengkulu City Government Financial Performance. The data used in this study is secondary data in the form of time series data and processed by multiple linear regression analysis tools (multiple regression). The empirical results of this study indicate that based on the calculation of the degree of fiscal decentralization ratio, the financial capacity of Bengkulu City is still at a very low capability level which is founded a very large difference between government spending and regional opinion. So it appears that Bengkulu Government still relies on assistance from the Central Government and is not yet independent. This can be an underline for local government to improve their ability being more independent and capable.]]>
<![CDATA[PENGARUH LITERASI KEUANGAN DAN FAKTOR DEMOGRAFI TERHADAP PENGAMBILAN KEPUTUSAN BERINVESTASI ]]>
<![CDATA[Asep Munawar]]>;
<![CDATA[Suryana Suryana]]>;
<![CDATA[Nugraha Nugraha]]>
<![CDATA[ AKUNTABILITAS Vol 14, No 2 (2020): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v14i2.11480
<![CDATA[This study aims to examine the effect of financial literacy and demographic factors on investment decision making, the research method used is a survey with a quantitative approach, using a sample of 100 students on the STIE Wikara Campus. The data analysis technique used is Multiple Regression Analysis. The results showed that financial literacy has a significant effect on investment decision making, or has a significant role on formation in investment decision making, and motivation has a significant effect on decision making on investment or has a role on decision making on investment. Other findings of this study are attitude and motivation has a significant effect on investment decision making. This shows that the attitude and motivation will provide indirect experience to someone in terms of investment decision making, because at least a person or student who has financial literacy and demographic factors will tend to influence higher investment decisions than students who do not have financial literacy in investing]]>
<![CDATA[DOES GOOD CORPORATE GOVERNANCE AND ECO–EFFICIENCY REALLY CONTRIBUTE TO FIRM VALUE? AN EMPIRICAL STUDY IN INDONESIAN STATE-OWNED ENTERPRISES (SOES) ]]>
<![CDATA[Vera Apri Dina Safitri]]>;
<![CDATA[Dhiona Ayu Nani]]>
<![CDATA[ AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v15i1.12526
<![CDATA[This study examined the relationship between good corporate governance (GCG) and eco-efficiency on firm performance and firm value. Good corporate governance were proxied by GCG score, board meeting, and board independent. Eco-efficiency was proxied by the ownership of the environmental management certificate ISO 14001. Firm value was proxied by Tobins’Q value owned the company. Firm’s financial performance was proxied by Return on Assets (ROA) value. This research was motivated by an empirical gap, which there are companies that have corporate governance issues but still have a positive response by the market as indicated by an increasing share price. In addition, there are still differences results from previous studies. The results of this study indicate that eco-efficiency which proxied by the ownership of an ISO 14001 environmental management certificate has a positive and significant relationship with firm’s financial performance (ROA), where ROA has a positive and significant relationship to firm value. However, eco-efficiency does not have a direct relationship with firm value. Meanwhile, good corporate governance has no relationship with firm’s financial performance and firm value. ]]>
<![CDATA[ANALISIS PENERIMAAN PAJAK DAN PERTUMBUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PP. NO. 23 TAHUN 2018 ]]>
<![CDATA[Darma Yanti]]>;
<![CDATA[Saekarini Yuliachtri]]>;
<![CDATA[Anggrelia Afrida]]>;
<![CDATA[Wahyu Rossandi]]>
<![CDATA[ AKUNTABILITAS Vol 14, No 2 (2020): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v14i2.10716
<![CDATA[This research aimed to determine the income of PPh Article 4 paragraph (2) and the average growth of registered taxpayers, when before and after the application of Government Regulation Number 23 in 2018 at KPP Pratama Palembang Seberang Ulu. The method used in this research was quantitative descriptive. Data collection was conducted through interview and documentation. The data needed was secondary data. The result of this research indicated that the income of PPh Article 4 Paragraph (2) had significant increases and decreases in its application, then before the PP is applied. No. 23 of 2018 the average growth in the number of registered taxpayers was only 8,88% for taxpayers, this was caused there were many taxpayers who were not obedient in carrying out their tax obligations. Where as after the application of PP. No. 23 in 2018 the average growth in the number of registered taxpayers and the receipt of income tax article 4 paragraph (2) was only 5,7% for taxpayers this was due to lack of socialization conducted by KPP Pratama Palembang Seberang Ulu so that the increase in the growth of taxpayers was not optimal than before the application of this regulation.]]>
<![CDATA[PENGARUH KINERJA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Jelin Maulidiavitasari]]>;
<![CDATA[Merlyana Dwinda Yanthi]]>
<![CDATA[ AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v15i1.11849
<![CDATA[This study aims to test the effect of environmental performance on carbon emission disclosure with independent board of commissioners as moderation variables. Environmental performance measurement uses PROPER rating, carbon emission disclosure using Carbon Disclosure Project (CDP), while independent board of commissioners is measured by proportion of independent board of commissioners. The population in this study was a company that belonged to the non-financial sector in 2016-2018. Sample selection using purposive sampling method that produces 28 companies. Analysis techniques using Moderated Regression Analysis (MRA). The results showed that its environmental performance had a positive influence on carbon emission disclosure, while the independent board of commissioners was not able to moderate the influence of environmental performance on carbon emission disclosure. ]]>
<![CDATA[EARNINGS MANAGEMENT AND ITS DETERMINANT (STUDY OF LISTED COMPANIES ON INDONESIA STOCK EXCHANGE) ]]>
<![CDATA[Ruth Samantha Hamzah]]>;
<![CDATA[Efva Octavina Donata Gozali]]>;
<![CDATA[Nur Khamisah]]>
<![CDATA[ AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v15i1.13078
<![CDATA[The study aims to identify the determinant factors that affecting earning management practices of companies. We used firm size, age, leverage (DER) and profitability (ROA) as independent variables in term of earnings management detection. There were 344 listed companies in Indonesian Stock Exchange at the year of 2017 and 2018, thus there were 688 observed companies as samples. Purposive sampling and multiple regression were employed as sampling and analysis method, respectively. The results show that firm size, age and ROA have a significant effect toward earnings management, whilst DER has no significant effect towards earning management. In addition, earnings management detection provides information to investors and potential investors in decision making process.]]>
<![CDATA[PENGARUH PENDIDIKAN DAN PELATIHAN, PEMANFAATAN TEKNOLOGI DAN KOMPETENSI BIDANG AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[Hamonangan Siallagan]]>
<![CDATA[ AKUNTABILITAS Vol 14, No 2 (2020): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v14i2.11923
<![CDATA[This study aims to examine whether education and training, the use of technology and accounting competencies affect the quality of financial statements both partially and simultaneously. The object of research is the Medan Municipal Government with a total sample of 45 employees. By using primary data and SPSS statistical tools, this study found evidence that education and training, the use of technology and accounting competencies had a positive and significant effect on the quality of financial statements both partially and simultaneously. Education and training can improve work knowledge and skills; the use of technology can accelerate transaction processing and financial statement reporting; Competent employees will carry out their duties well and avoid misrepresentation of accounting principles, thus the financial statements are good and free of misstatement (reliable). Based on the results, that in an effort to improve the quality of financial reports, it is recommended that the compilers of financial statements have competence in accounting, improve education and training and utilize technology.]]>
<![CDATA[DOES FINANCIAL DISTRESS HAS AN EFFECTS ON AUDIT REPORT LAG? (STUDY ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE) ]]>
<![CDATA[Nur Khamisah]]>;
<![CDATA[Anisa Listya]]>;
<![CDATA[Nyimas Dewi Murnila Saputri]]>
<![CDATA[ AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v15i1.13058
<![CDATA[This study aims to examine the effect of financial distress on audit report lag and how the size of CPA Firm moderate the effect between financial distress and audit report lag. This study was held at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The final sample there were 318 observations, with a purposive sampling method. The variable financial distress is measured by the Altman Z Score proxy, which is the best model for measuring the state of financial distress being experienced by the company. The size of CPA Firm is measured by dummy variables, given a value of 1 if it is a Big Four CPA Firm and 0 if it is not a Big Four CPA Firm. This study use multiple linear regression to analyze the data. Based on the results of the analysis found that financial distress has negative and significant effect on audit report lag. It means that the smaller the Z Score of a company (which means the company is experiencing financial distress), the longer the financial statement audit process will be. This negative relationship between financial distress is strengthened by the size of CPA Firm.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE, PERTUMBUHAN PERUSAHAAN, DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Yaumil Khoiriyah]]>;
<![CDATA[Refysha Syafilia Wirawan]]>
<![CDATA[ AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v15i1.12477
<![CDATA[The purpose of this study was to obtain empirical evidence regarding the effect of Good Corporate Governance, company growth, and environment performance towards corporate social responsibility of registered manufacturing companies on the Indonesia Stock Exchange in 2016- 2018. The population of this study was the registered manufacturing companies on the Indonesia Stock Exchange (BEI) in 2016-2018. The technique of selecting samples was purposive sampling. Therefore, the sample was 38 manufacturing companies. The method of analysis uses descriptive statistical analysis methods. The results of this study proved that managerial ownership, institutional ownership, foreign ownership, and company growth did not affect on corporate social responsibility. Furthermore, the Audit Committee, board of commissioners, and environment performance affected on corporate social responsibility]]>
