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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
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PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, NET PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA Dhea Ramadani Mirwan; Muhammad Nuryatno Amin
AKUNTABILITAS Vol 14, No 2 (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.v14i2.10982

Abstract

The aim of this research is to prove the effect of financial leverage, profitability, net profit margin and firm size to the income smoothing. Population of this research is manufacturing companies listed at the Indonesia Stock Exchange (BEI) for the period of 2016-2018 with sampling determined by purposive sampling. Data analyzed using logistic regression (binary logistic regresion). The results of this research showed that financial leverage and profitability have negative effect to income smoothing, and at the opposite net profit margin has positive effects  to income smoothing. Whereas firm size has no effects to income smoothing
PENGARUH FINANCIAL DISTRESS, IDLLE CASH DAN OPINI LAPORAN KEUANGAN TERHADAP PENGELOLAAN SILPA PEMERINTAH DAERAH Abdul Rohman; Rochmawati Daud; Arista Hakiki
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.12937

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah financial distress, middle cash, dan opini berpengaruh terhadap pengelolaan SILPA Pemda. Selain itu juga untuk mengetahui apakah financial distress, middle cash, dan opini dalam upaya mendeteksi fenomena Slow and Back Loaded Budget Absorption. Populasi penelitian kami adalah Pemerintah Daerah. Pemerintah Daerah yang menjadi objek penelitian kami adalah Pemerintah Provinsi, Pemerintah Kabupaten dan Pemerintah Kota. Pemerintah daerah, baik pemerintah provinsi, kabupaten maupun kota, menjadi sampel penelitian kami, yaitu pemerintah daerah di Republik Indonesia yang berjumlah 542. Data diuji dengan menggunakan persamaan regresi berganda. Hasil penelitian menunjukkan bahwa variabel financial distress tidak berpengaruh terhadap pengelolaan SILPA. Pendapat berpengaruh terhadap pengelolaan SILPA, hal ini menunjukkan bahwa semakin baik pendapat yang diperoleh oleh Pemerintah Daerah maka semakin rendah tingkat pengelolaan SILPA, sedangkan variabel SiLPA berpengaruh positif terhadap pengelolaan SILPA. Hal ini menunjukkan bahwa pengelolaan sisa kelebihan akhir tahun (SILPA) dipengaruhi oleh jumlah sisa kelebihan perhitungan anggaran tahun lalu dan tidak dipengaruhi oleh indikator financial distress dan semakin rendah tingkat opini maka semakin tinggi SILPA manajemen. Artinya, semakin baik hasil opini maka akan semakin rendah tingkat pengelolaan SILPA.
INTERNALISASI KARAKTER ULUL ALBAB DALAM PEMBELAJARAN AKUNTANSI BERBASIS PROJECT BASED LEARNING Kholilah Kholilah; Ayub Wijayati Sapta Pradana; Ahmad Djalaluddin; Dyah Febriantina Istiqomah
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.13109

Abstract

This study was designed to find out the meaning of financial accounting learning that integrates the character of ulul albab with project-based learning. The learning model is carried out through the implementation of projects that allow students to practice accounting for SMEs. This research fills the void of discussion about learning models that integrate science and Islam in the field of accounting. The study was conducted in Financial Accounting class for S1 accounting class of 2017 students at UIN Malang. This study used a quasi-experimental study to examine differences in accounting scores in the project class and the control class—different test using paired sample t-test. The results showed that there were differences in accounting values in the experimental class before and after project. Score differences also occur between the experimental class and the control class. Internalization of ulul albab's character is obtained through students' responses to problems that occur during the project. The limitation of the study is the construct of the ulul albab character which has not been measured so that it cannot be done to test different internalization of the ulul albab character in the experimental class and the control class.
INTERNAL AUDIT RESPONSE DURING AND AFTER COVID 19 Fransisca Agustin
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.14152

Abstract

Artikel ini merupakan pemikiran konseptual yang dibangun di atas gagasan fungsi internal audit dan audit jarak jauh dikaitkan dengan dampak dari fenomena pandemi Covid-19. Penelitian ini bertujuan untuk mengatasi kesenjangan penelitian terkait dampak teoritis pandemi Covid-19 terhadap pekerjaan internal auditor dengan harapan bahwa paper ini dapat digunakan sebagai dasar membangun penelitian untuk memberikan bukti empiris tentang dampak Covid-19 terhadap kualitas audit internal. Metode yang digunakan dalam penelitian ini adalah studi pustaka dengan sumber data berupa penelitian terdahulu terkait dampak pandemi Corona, internal audit dan remote audit, serta beberapa strategi internal audit yang berasal dari Institut Internal Auditor dan Kantor Akuntan Publik. Pembahasan dalam artikel ini dibagi menjadi empat subab yaitu dampak pandemi pada profesi internal audit, respon internal audit, audit jarak jauh sebagai alternatif audit internal dan yang terakhir hal-hal yang perlu dipertimbangkan auditor internal pasca Covid-19. Hasil penelitian ini menunjukkan pentingnya internal auditor untuk melakukan penilaian dan manajemen resiko audit secara berkala di tengah ketidakpastian yang timbul baik saat maupun sesudah pandemi Covid-19. Kemudian juga perlu dilakukannya evaluasi atas audit jarak jauh sebagai alternatif lain dari audit tradisional apakah memiliki kualitas audit yang lebih baik atau justru sebaliknya serta membandingkan dengan biaya dan waktu yang dikorbankan.
PREDIKSI RELEVANSI NILAI INFORMASI AKUNTANSI TERHADAP FINANCIAL DISTRESS DIMODERASI CAPITAL INTENSITY PADA PEMERINTAH KABUPATEN DAN KOTA DI PROVINSI SUMATERA Sunardi Sunardi; Ety Murwaningsari
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.13244

Abstract

This study aims to predict the value relevance of accounting information to financial distress and the role of capital intensity in moderating the relationship between these variables. The research population of 32 district and city governments in South Sumatra and Lampung Provinces. The data source for local government financial reports for 2016 to 2018 is that the amount of data for 96 years of data tests the ability of financial ratios to predict financial distress. The data analysis method uses SPSS logistic regression, the research findings show that financial independence ratios, long-term solvency ratios and short term solvency ratios can negative predict financial distress, while financial flexibility ratios, operating solvency ratios and services solvency ratios can positive predict financial distress, then Intensity capital can moderate (weaken) financial distress for all independent variables. So the local government financial reports have a high relevance value for decision making for the users so that they can detect financial distress.
PENGARUH ROTASI AUDITOR DAN REPUTASI KAP TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI Rifaldi Rafli; Muhammad Nuryatno Amin
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.13631

Abstract

This study aims to examine the effect of auditor rotation and KAP reputation on audit quality with audit fees as a moderating variable. The sample used in this study is property, real estate, and construction companies listed on the Indonesian Stock Exchange (BEI) in 2017-2019. The number of samples used was 138 companies from 147 companies that met the criteria. The data analysis method used was multiple linear regression and moderated regression analysis (MRA), as well as data processing using SPSS software. The results of this study indicate that Auditor Rotation and KAP Reputation have no effect on Audit Quality. Then the Audit Fee does not play a role in moderating Auditor Rotation and KAP Reputation on Audit Quality.
PENGARUH INDEPENDENSI, KARIR DAN PENJENJANGAN, OBJEKTIVITAS, DAN PENGALAMAN AUDIT TERHADAP EFEKTIVITAS AUDIT INTERNAL Nurhaliza Nurhaliza; Yuneita Anisma; Devi Safitri
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.13932

Abstract

This study aims to find out the effects of independent, careers and grading, objectivity, and audit experience on the effectiveness of internal audits. This research uses purposive sampling method. The data in this research comes from a questionnaire from 52 respondents. The processing of the data in this research applies Structural Equation Model based on Partial Least Square  with the help of SmartPLS 3. According to the research findings, independence and audit experience significantly affect the effectiveness of internal audits. While careers and grading and objectivity do not significantly affect the effectiveness of internal audits.
ANALISIS PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN MUARA ENIM Anton Indra Budiman; Ermadiani Ermadiani; Ubaidillah Ubaidillah
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.12977

Abstract

This study aims to determine and analyze the effect of local tax revenue and levies on the increase in local revenue in Muara Enim. This study uses a sample from the regional government APBD report of Muara Enim Regency, namely data on PAD, regional taxes, levies, and other revenues. other data obtained from the Regional Revenue Agency of Muara Enim Regency for the period 2016-2018 .. The data analysis was carried out by classical assumption tests and hypothesis testing using the multiple linear regression method. The results of this study indicate that local tax revenue has a significant positive effect on the increase in local revenue in Muara Enim Regency. Meanwhile, the local retribution does not have a significant effect in increasing the local revenue of Muara Enim Regency
DETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD DIAMOND DI PERUSAHAAN MANUFAKTUR Devi Permatasari; Unsa Laila
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.13025

Abstract

Penelitian ini bertujuan untuk menganalisis elemen fraud diamond terhadap financial statement fraud yaitu tekanan, peluang, rasionalisasi, dan kemampuan. Tekanan dapat dilihat dari stabilitas keuangan dan target finansial. Peluang bisa dilihat dari piutang, rasionalisasi dapat dilihat dari rasio aset akrual dan kapabilitas yang diproksikan dengan pergantian direksi. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI pada tahun 2015 hingga 2018 dengan menggunakan metode purposive sampling dan total sampel penelitian 19 perusahaan. Analisis data dilakukan dengan metode regresi ganda. Hasil penelitian ini menunjukkan target keuangan (ROA) berpengaruh terhadap financial statement fraud. Sementara itu, ACHANGE, RECEIVABLE, TATA, dan DCHANGE tidak memiliki dampak signifikan terhadap financial statement fraud.
RESTATEMENT AND TAX AGGRESSIVENESS: DOES BUSINESS STRATEGY MATTER? Sansaloni Butar Butar
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.14016

Abstract

This study examines the effect of business strategy on tax aggressiveness and restatement. Prospectors are more aggressive in choosing accounting policies relative to defenders, thereby increasing the likelihood of restatements. Prospectors are also predicted to be more aggressive in tax planning than defenders. Sample was hand collected from Indonesian public firms in the period of 2014-2018 by using a purposive sampling method. As much as 1630 firm-year observations were gathered during the sample period and subsequently analyzed by employing multiple regressions analysis. A number of control variables are included in the regression model to control for differences in corporate governance system and firm characteristics. The corporate governance variables are Board of Commissioners independence, Audit Committee expertise, and institutional ownership. The firm characteristics variables are firm size, leverage, growth, and profitability. Results show that business strategy has an implication on tax aggressiveness but no effect on restatement. For control variables, all corporate governance variables are not significantly associated with restatement. On the other hand, Board of Commissioners independence, Audit Committee expertise, and institutional ownership are significantly associated with tax aggressiveness. As for company characteristics, size, leverage, growth rate, and profitability are not associated with restatement, but they are associated, except leverage, with tax aggressiveness.

Page 13 of 17 | Total Record : 164

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