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 MACHIAVELLIANISM ON ETHICAL PERCEPTION OF TAX EVASION WITH GENDER AS MODERATING VARIABLE ]]>
<![CDATA[Ellyzabeth Putri Vizandra]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v16i1.14230
<![CDATA[ABSTRACTThis research is an empirical study that aims to determine the effect of machiavellianism on ethical perceptions of tax evasion with gender as a moderating variable. This research is a quantitative study with associative approach. Data collection methods used are by giving research questionnaires to respondents. The population of this research is the final student of S1 Accounting at Universitas Airlangga. The sample of this study was 167 people using a purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and testing of hypotheses, it could be concluded that (1) Machiavellianism has a positive effects on ethical perceptions of tax evasion and (2) Gender moderates the effect of machiavellianism on ethical perceptions of tax evasion.Keywords: Machiavellianism, Ethical Perception, Tax Evasion, Gender]]>
<![CDATA[INDIVDIDUAL TAXPAYER OPPORTUNITIES ON TAX COMPLIANCE ]]>
<![CDATA[Prianto Budi Saptono]]>;
<![CDATA[Muhammad Akbar Aditama]]>
<![CDATA[ AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v16i1.15321
<![CDATA[The OECD provides recommendations to improve taxpayer compliance in Indonesia by reducing tax avoidance practices. However, most of the research conducted in Indonesia currently discusses individual taxpayers' economic, psychological or moral factors, intending to encourage taxpayers to comply voluntarily. Meanwhile, Kleven et al. argue that this tax avoidance can occur if the Taxpayer has the opportunity to avoid it. Therefore, the Withholding tax system avoids a tax system that can be used as a solution in closing the opportunity for individual taxpayers to do so. This research uses a quantitative approach with descriptive analysis techniques and linear regression models with the research location being carried out at the Jakarta Matraman Tax Service Office. The analysis results show that third parties as a form of supervision and closing the opportunity for individual taxpayers to avoid tax have a positive and significant effect of 73% on tax compliance. Every Taxpayer has an opportunistic attitude to avoid tax, but if there is supervision from a third party, then the Taxpayer tends to comply with his tax obligations. Thus, tax reporting by third parties can reduce the opportunity for taxpayers to avoid taxes and improve tax compliance]]>
<![CDATA[INVESTIGASI PENGARUH KOMPOSISI DEWAN DAN KONSENTRASI KEPEMILIKAN PADA KUALITAS PENGUNGKAPAN LAPORAN KEUANGAN ]]>
<![CDATA[Citrawati Jatiningrum]]>;
<![CDATA[Fauzi Fauzi]]>;
<![CDATA[Bernadhita H.S Utami]]>
<![CDATA[ AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v16i1.16146
<![CDATA[Crucial issues in Asia occur when modern companies are majority owned by large shareholders and effectively control the company. This phenomenon will lead to type II agency conflict, its happens conflict between the majority shareholder and the minority shareholder. This study aims to investigate the effect of the board composition and concentrated ownership on the disclosure quality of financial statement. The samples selected are companies in Indonesia with concentrated ownership. This study uses multiple regression analysis method with the statistical test result reveal that the concentration of ownership has a negative effect on the disclosure quality, while the board composition has a significant positive effect on the quality of disclosure. However, independent commissioners have no influence on the quality of financial statements. This study provides evidence that the concentration of ownership and board composition has an impact on the disclosure quality in Indonesian companies. This finding can be consideration for regulators and policy makers for improving good corporate governance and review the disclosure requirements of financial statements as a form of protection for minority shareholders. ]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MELAKUKAN WHISTLEBLOWING ]]>
<![CDATA[Ridha Aurila]]>;
<![CDATA[Devi Narulitasari]]>
<![CDATA[ AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v16i1.12871
<![CDATA[This study aims to determine the factors that influence students' intention to do whistleblowing. The population in this study were all accounting students from several Colleges of Economics (STIE) in Surakarta who had participated in auditing 1 and auditing 2. The sampling technique used was purposive sampling and a sample of 84 respondents was obtained. This study uses a questionnaire as data collection material. The results showed that attitudes toward behavior and subjective norms had a positive and significant effect on whistleblowing intentions. While the perception behavioral control has not effect on the intention to do whistleblowing. The results also showed that the perception of organizational support and machiavellianism negatively affected whistleblowing intentions. This research is expected to add insight and knowledge in the field of accounting, especially in auditing and behavioral accounting about the factors that influence the intention to do whistleblowing. Otherwise, it can be taken into consideration in conducting whistleblowing]]>
<![CDATA[BIAS PERILAKU PADA KEPUTUSAN INVESTASI GENERASI MUDA ]]>
<![CDATA[Dewita Puspawati]]>;
<![CDATA[Alfandi Rico Yohanda]]>
<![CDATA[ AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v16i1.15724
<![CDATA[Era globalisasi mempengaruhi aktivitas investasi di Indonesia. Jumlah investor meningkat setiap tahun karena banyak orang semakin menyadari nilai investasi dan tingkat returnnya. Penelitian ini bertujuan untuk mengetahui hubungan bias perilaku terhadap keputusan investasi pada generasi muda. Bias perilaku disebut sebagai bias terlalu percaya diri, efek disposisi, bias keterwakilan, bias penahan, dan bias menggiring. Penelitian ini menggunakan teknik probability sampling untuk memperoleh sampel dengan cara menyebarkan kuesioner secara online kepada mahasiswa Universitas Muhammadiyah Surakarta dengan jumlah responden sebanyak 140 orang. Teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa overconfidience bias dan herding bias berpengaruh signifikan terhadap keputusan investasi. Sedangkan disposition effect, representativeness bias, herding bias tidak berpengaruh signifikan terhadap keputusan investasi.]]>
<![CDATA[TAX AVIODANCE DAN FAKTOR DETERMINAN PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BEI ]]>
<![CDATA[Rina Tjandrakirana]]>;
<![CDATA[Ermadiani Ermadiani]]>;
<![CDATA[Anton Indra Budiman]]>
<![CDATA[ AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v16i1.15804
<![CDATA[This study aims to determine and test the factors that influence tax avoidance in the coal mining subsector. In this study, tax avoidance is measured using the Effective Tax Rate (ETR) as the dependent variable. This study uses a sample in the form of financial reports from coal mining companies listed on the Indonesian stock exchange for the period 2014-2019. The research sample was determined by purposive sampling technique, in order to obtain 9 companies that met the requirements as samples. Data analysis was carried out by classical assumption test and hypothesis testing using multiple linear regression method. The results of this study indicate that the factors that influence tax avoidance in coal mining companies, namely company size, independent commissioners, and audit quality have an effect on tax avoidance. Meanwhile, Leverage has no effect on tax avoidance.]]>
<![CDATA[MOTIVATIONAL REASONS AND MUZAKI INTENTION TO PAY THROUGH ZAKAT INSTITUTIONS ]]>
<![CDATA[Titin Vegirawati]]>;
<![CDATA[Junaidi Junaidi]]>;
<![CDATA[Eka Meirawati]]>
<![CDATA[ AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v16i1.15662
<![CDATA[This study examined motivational factors that influence Muzaki intention to pay zakat through Zakat Institutions. Paying zakat through Zakat Institutions will reduce poverty and increase economic growth. This research combines theory of intention revision and Signaling Theory. From those theories, this research utilized website quality, service quality, and Zakat Institutions performance which are suspected influence muzaki intention to pay. Purposive sampling was applied to obtain 100 qualified respondents that answered the questionnaires. The primary data were analyzed using a multiple regression model. Based on the research results, proposed hypotheses were accepted. Motivational reasons that contain website quality, service quality, and Zakat Institutions management performance have proven influence muzaki intention to pay zakat through Zakat Institutions. These research results suggest to Zakat Institutions and zakat authorities to give attention on motivational reasons variables. They should improve the role of each variable to attract muzaki intention to pay zakat]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEBIJAKAN HUTANG DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Vivi Hendryani]]>;
<![CDATA[Muhammad Nuryatno Amin]]>
<![CDATA[ AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v16i1.15000
<![CDATA[The purpose of this study is to test, analyze and prove empirically whether firm size, profitability, debt policy and dividend policy have an effect on firm value. This study uses multiple linear regression analysis. The research population is Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2015 to 2019. The data source is secondary data, the data needed is through www.idx.co.id. The sampling technique of this research is purposive sampling. The method of data analysis is to analyze multiple linear regression. The time span of this research uses panel data. The results showed that firm size, profitability and debt policy had a positive effect on firm value. Dividend policy has no effect on firm value ]]>
<![CDATA[DETERMINANTS THE INTEGRITY OF FINANCIAL STATEMENTS WITH WHISTLEBLOWING SYSTEM AS THE MODERATING VARIABLE ]]>
<![CDATA[Asfeni Nurullah]]>;
<![CDATA[Nur Khamisah]]>;
<![CDATA[Nilam Kesuma]]>
<![CDATA[ AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v16i1.15625
<![CDATA[This research is a comparative causal research which is a research design to examines changes in one variable due to another variable with a causal relationship pattern. The type of data used in this study is secondary data that comes from other sources and has been processed by other researchers. Secondary data is sourced from the annual reports of financial companies for 2018-2020 period which can be accessed on the official website of the Indonesia Stock Exchange or each financial sector company. The results of the study found that Internal Audit, Company Size, and Leverage had a significant effect on the integrity of the company's financial statements, while the audit committee had no significant effect. It was also found that the existence of a whistleblowing system will strengthen the influence between each independent variable on the integrity of the financial statements..]]>
<![CDATA[PERAN TIME MANAGEMENT, INFRASTRUKTUR AUDITOR, DAN KEPRIBADIAN AUDITOR PADAKINERJA AUDITOR ]]>
<![CDATA[Rahmah Mulyani]]>;
<![CDATA[Auliffi Ermian Challen]]>
<![CDATA[ AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v16i2.16038
<![CDATA[Penelitian ini bertujuan untuk menguji Pengaruh Time Management, Infrastruktur Auditor, Struktur Audit dan Kepribadian Auditor Terhadap Kinerja Auditor dalam Kantor Akuntan Publik di DKI Jakarta selama masa Pandemi Covid-19. Profesi akuntan publik bertanggungjawab untuk menaikkan tingkat keandalan laporan keuangan perusahaan. Pengguna laporan audit mengharapkan bahwa laporan keuangan yang telah diaudit oleh akuntan publik bebas dari salah saji material, dapat dipercaya kebenarannya untuk dijadikan sebagai dari pengambilan keputusan dan telah sesuai dengan prinsip-prinsip akuntansi yang berlaku di Indonesia. Penelitian ini dilakukan pada Kantor Akuntan Publik di DKI Jakarta yang terdaftar di Otoritas Jasa Keuangan (OJK). Metode penentuan sampel menggunakan metode non probability sampling dengan teknik voluntary response sampling. Sehingga diperoleh sampel sebanyak 80 auditor yang bersedia berpartisipasi sebagai responden dalam penelitian ini. Metode pengumpulan data dilakukan dengan menggunakan metode kuesioner. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan Time Management berpengaruh positif terhadap kinerja auditor, Kepribadian Auditor berpengaruh positif terhadap kinerja auditor,dan Infrastruktur Auditor berpengaruh negatif terhadap kinerja auditor.]]>
