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[UNREVALING SHARIA COMPLIANCE ]]>
<![CDATA[Fardinant Adhitama]]>;
<![CDATA[Achmad Soediro]]>;
<![CDATA[Muhammad Farhan]]>;
<![CDATA[Media Kusumawardani]]>
<![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.v16i2.17337
<![CDATA[This study is aimed at obtaining an in-depth explanation and understanding of the phenomenon of sharia compliance in an Islamic financial institution, Baitul Maal wat Tamwil (BMT) from the point of view of the members of BMT under LKSI group. The Rational Choice Theory and Bounded Rationality Theory are the two theories that used as an interpretation anchor and applied for analyzing the data. Sharia compliance of BMT members of the LKSI is reflected in every contract given to BMT clients/customers supported by regular training on the understanding of Islamic compliance on an ongoing basis. The activities are carried out with in considerations of two things, namely sharia and business science. Rational thinking based on the adherence to the religious values is an important basis in the formation of BMTs. ]]>
<![CDATA[DETERMINAN INTENSI MENJADI WHISTLEBLOWING DENGAN PERLINDUNGAN HUKUM SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Tiya Restika Putri]]>;
<![CDATA[Muhammad Rasuli]]>;
<![CDATA[Devi Safitri]]>
<![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.v16i2.16503
<![CDATA[This study aims to examine the influence of organizational commitment, personal cost of reporting and moral intensity to whistleblowing intention with legal protection as moderating variabel. The sample used in this study is all employees who work in Bank Perkreditan Rakyat Riau Province. Collecting data of this study using a questionnaire submitted to 135 employees who work on Bank Perkreditan Rakyat Riau Province. From questionnaires distributed, 90 questionnaires can be completed and can be processed. The data analysis method used was multiple linear regression and moderated regression analysis (MRA), as well as data processing using SPSS software version 25. The results ofthe study with multiple linear regression analysis showed that organizational commitment, personal cost of reporting and moral intensity had a significant to whistleblowing intention. The analysis of the moderating variable shows that legal protection is only able to moderate the personal cost of reporting and is not able to moderate organizational commitment and moral intensity on the intensity of whistleblowing]]>
<![CDATA[PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN: STUDI EMPIRIS PADA PEMERINTAH KOTA SIBOLGA ]]>
<![CDATA[Hamonangan Siallagan]]>
<![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.v16i2.17679
<![CDATA[This study aims to analyze the effect of understanding government accounting standards (SAP) and utilization of information technology on the quality of local government financial reports, either partially or simultaneously. The population in this study are Civil Servants who work in 26 Regional Organizations (OPD) in Sibolga City. The sampling technique was purposive sampling with the following criteria: Financial Administration Coordinator, Treasurer and Property Manager and a sample as much as 78. The data used in the form of primary data obtained through the distribution of questionnaires directly to the OPD in Sibola City. By using multiple linear regression analysis techniques, evidence is obtained that the understanding of government accounting standards and the use of information technology has a positive and significant effect on the quality of local government financial reports. The implication is that the government must improve the understanding of understanding government accounting standards and the use of information technology so that the quality of financial reports can improve.]]>
<![CDATA[FAKTOR INTERNAL YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN YANG TERDAFTAR DI STOCK EXCHANGE OF THAILAND ]]>
<![CDATA[Rofidatul Hasanah]]>
<![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.v16i2.17366
<![CDATA[This study aims to influence the company's internal factors such as profitability (ROE), liquidity (QR), leverage (DA), earnings per share, and company size on prices in food and beverage companies listed on the Stock Exchange of Thailand (SET) in the period 2013 – 2017. The population in this study were all food and beverages companies listed on the Stock Exchange of Thailand (SET) as many as 38 companies were included in IPO companies. The sampling technique used in this study is a purposive sampling technique with a sample of 16 companies that meet the criteria. The results of this study indicate that only the earning per share variable has a significant effect on stock prices. While other variables, both profitability, liquidity, leverage, and company size have no significant effect on stock prices.]]>
<![CDATA[THE ROLE OF INFORMATION COMMUNICATION TECHNOLOGY ON ORGANIZATIONAL ABILITY, MARKET ENVIRONMENT AND FINANCIAL PERFORMANCE ]]>
<![CDATA[Sri Maryati]]>;
<![CDATA[Muhammad Ichsan Siregar]]>;
<![CDATA[Abdullah Saggaf]]>
<![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.v16i2.17501
<![CDATA[The purpose of this study to test the role of the Information Communication of Technology (ICT) innovation on the relationship between organizational capabilities, and the market environment against company performance. There are still a few studies that connect between the ability of the organization and the market environment through the role of ICT to improve the company's performance into motivation in this study. This research was conducted on MSMEs in Palembang City. This research is quantitative, using primary data obtained through the deployment of the questionnaire, using the purposive sampling method. Then the data was analyzed using Smart-Pls help to test the effect of mediation. The results of the analysis show the ability of the organization influence the adoption of ICT, and the market environment has also influenced the adoption of ICT. In addition, the role of ICT is able to become a liaison between organizational capabilities, and market environment on company performance.]]>
<![CDATA[KUALITAS SUSTAINABILITY REPORTING DALAM RISET PELAPORAN KORPORAT ]]>
<![CDATA[Nina Febriana Dosinta]]>;
<![CDATA[Nur Fitriana Hamsyi]]>;
<![CDATA[Juanda Astarani]]>
<![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.v16i2.15881
<![CDATA[The Sustainability Reporting (SR) quality had questioned because there is no standard in preparing SR enforced by standard setters in Indonesia. The SR quality had anticipated by reviewing corporate reporting research. Therefore, this study investigates the quality of SR in corporate reporting research. This study uses a systematic literature review from 2007-2020 through articles based on selected databases. The results showed that the measurement of the SR quality had dominated by the use of codification from the Global Reporting Initiatives (GRI). The accountability of corporate reporting, especially SR, cannot only be reviewed through GRI. The quality of SR in corporate reporting research shows that the codification proposed by other researchers besides GRI can be an alternative as a form of corporate reporting accountability. SR quality as an indicator of accountability for the implementation of the company's sustainability activities. The sustainability reporting quality is not a goal, only a tool to assess the sustainability of activities that an entity has carried out.]]>
<![CDATA[ASSET RETRENCHMENT DAN PERFORMA PERUSAHAAN: EFEK PADA BERBAGAI STAGE LIFE CYCLE PERUSAHAAN ]]>
<![CDATA[Yudiyanto Yudiyanto]]>;
<![CDATA[Yanti Manggarani]]>
<![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.v16i2.17433
<![CDATA[Asset retrenchment strategy is one way for a company to stay afloat in financial distress and to improve firm performance. However, previous research has mostly focused on companies operating in mature industries. This study aims to examine the effect of Assets Retrenchment on firm performance in different competitive environments. The population used in this study are companies from non-financial sector listed on the Indonesia Stock Exchange between 2010 and 2020. The sample size was determined using the purposive sampling method. Research data was collected from Osiris then analyzed using regression analysis techniques using SPSS software. Overall, asset retrenchment strategy is positively correlated with increasing firm performance. The implications of the findings will be taken into account in decision-making for management in choosing a turnaround strategy in dealing with financial distress and to improve company performance.]]>
<![CDATA[AUDIT GOING CONCERN OPINION: THE EFFECT OF COMPANY GROWTH, AUDIT TENURE AND AUDIT DELAY AS MODERATING VARIABLE ]]>
<![CDATA[Amalia Islami]]>;
<![CDATA[Mukhtaruddin Mukhtaruddin]]>;
<![CDATA[Kencana Dewi]]>;
<![CDATA[Asfeni Nurullah]]>
<![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.v16i2.17162
<![CDATA[Going concern (GC) audit opinion is an opinion given when the auditor has doubts about the going concern of a company. The purpose of thisresearch is to find out the effect of company growth (CG) and audittenure(AT)withauditdelay(AD)asmoderating to GC audit opinion. This research used secondary data in the form of a companyannual report. Population of this research is companies in property,realestate,andconstructionbuilding sectors inIndonesia Stock Exchange during three years.The sample selection used purposive sampling and the total samples are 62 samples with 186 observation data.This study use dlogistic regression analysis. The results show that CG, AT, and AD which moderate AT do not affect GC audit opinion, but AD which moderates CG effects GC audit opinion. Limitation of this research is small sample size, so it is recommended in the futureresearch to add more samplesin order to show maximum results. ]]>
<![CDATA[MITIGATE TYPE II AGENCY CONFLICT THROUGH GOOD CORPORATE GOVERNANCE AND DISCLOSURE QUALITY ]]>
<![CDATA[Citrawati Jatiningrum]]>;
<![CDATA[Fauzi Fauzi]]>;
<![CDATA[Bernaditha H.S Utami]]>;
<![CDATA[Aza Azlina Md Kassim]]>
<![CDATA[ AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v17i1.19695
<![CDATA[Empirical evidence on type II conflicts between controlling shareholders versus minority shareholders has not been extensively explored. This study gives new evidence on the agency conflict in a scenario of highly concentrated ownership. This study aims to examine the effect of Good Corporate Governance mechanism with quality of disclosure on concentrated ownership context The sample were drawn from companies listed on the Indonesia Stock Exchange (IDX). The data were analyzed with panel data regression. The results shows that CG mechanisms negatively effects with DQ. However, looking at each individual variable, the study reveals that the audit committee and independence of audit committee are not significant. A possible reason is that companies' audit committee members have lack of accounting expertise and independence. These findings shed light on the concept of good CG enhances incentives for good DQ under highly concentrated ownership. It the effectiveness of CG mechanisms is likely to supplement regulation to protect investor rights and may prove to be useful for standard-setters as an important way to reduce agency conflicts.]]>
<![CDATA[IMPLEMENTATION OF WHISTLEBLOWING SYSTEM: GOOD CORPORATE GOVERNANCE, FUNDAMENTAL FACTORS, COMPANY RISK AND INVESTOR REACTION ]]>
<![CDATA[Gita Claudia]]>;
<![CDATA[Theresia Dwi Hastuti]]>;
<![CDATA[Stefani Lily Indarto]]>
<![CDATA[ AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v17i1.19645
<![CDATA[One of the influencing factors for the implementation of this policy in Indonesia is the emergence of several cases of fraud that occurred in large companies in this country. The urgency of this research is (1). The implementation of the whistleblowing system in Indonesia is still a growing polemic, so many companies have not fully implemented this system. This research is a development of research conducted by Sulhani and Wardani (2017) with the addition of variables. The conclusion in this research is that the variables of the audit committee and internal audit have an effect on the implementation of the whistleblowing system. Meanwhile, the variables of board of commissioners, internal control system, managerial ownership, company risk, company size, and investor reactions have no effect on the implementation of the whistleblowing system. it can be seen that audit process has an influence on the implementation of the whistleblowing system.]]>
