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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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KONSEPFAIR VALUE DAN PENGARUHNYA TERHADAP RELEVANSI : SEBUAH TINJAUAN TEORITIS ATAS PENERAPAN IFRS Agil Novriansa; Ahmad Subeki
AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i1.8784

Abstract

Historical cost is currently perceived as less suitable to the current business development because it does not reflect the real value. Fair value comes to overcome the weaknesses of historical cost. In order to achieve the harmonization of international accounting standards, the International Accounting Standards Board (IASB) developed International Accounting Reporting Standards (IFRS) with the concept of fair value. Some countries have begun to adopt IFRS as their accounting standard. One of the controversial issues in the implementation of IFRS is its relevance in fair value. This paper will review the concept of fair value and its impact on relevance. This article uses literature study method. The result of theoretical review in this paper is fair value in financial statements of the company more reflect the actual value or condition of the earnings company when its reporting so that investors and creditors can predict future results or confirm and improve the previous expectations based on actual company conditions. This makes the accounting information of company relevant to support decision-making by investors and creditors. Several previous studies have also shown that fair value is relevant in helping investors to make decisions. This paper expand the literature on theoretical studies of fair value in the context of IFRS implementation.
PENGARUH IDENTITAS PROFESIONAL, LOCUS OF COMMITMENT, DAN INTENSITAS MORAL TERHADAP INTENSI AUDITOR UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK SUMATERA BAGIAN SELATAN) Muhammad Iqbal; Mukhtaruddin Mukhtaruddin; Abu Kosim
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.v12i1.9305

Abstract

The purpose of this study was to obtain empirical evidence of the influence of professional identity, locus of moral commitment and intensity on intense auditor to perform an action whistleblowing. This study uses the concept of Theory of Planned Behavior as a theoretical basis. The population in this study is the auditor who worked on a public accounting firm in Southern Sumatra. The sampling technique in this study using a convenience sampling method. Results showed that the variables professional identity and locus of commitment not significant. While the variable intensity of the moral influence significant effect.
ANALISIS PERINGATAN DINI KEBANGKRUTAN BANK UMUM SYARIAH DI INDONESIA PERIODE 2011 – 2015 Kurnia Krisna Hari; Sa’adah Siddik; Didik Susetyo
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.v11i1.8928

Abstract

This study aims to give empirical prove on the factors that affecting early warning bankruptcyof Islamic banking in Indonesia using RGEC method. The factors that are tested in this study are Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Operating Margin (NOM), and Capital Adequacy Ratio (CAR). The sample of this study consists of 7 Islamic banking in Indonesia. The data used is the quartile report of financial statements and the GCG report while the statistical method used is panel regression.The result shows that Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return On Assets (ROA), and Capital Adequacy Ratio (CAR) gives impact to the early warning bankruptcy of the Islamic banking, while Good Corporate Governance (GCG) and Net Operating Margin (NOM) does not have any effect on the early warning bankruptcy. This implies that GCG and NOM are not inline with the policy, theory and previous studies. 
PENGARUH THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK PERUSAHAAN INDEX SAHAM SYARIAH INDONESIA Ayu Andawiyah; Ahmad Subeki; Arista Hakiki
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.v13i1.9342

Abstract

The purpose of this study was to examine the effect of thin capitalization with to cash effective tax rates as the proxy for tax avoidance. Control Variable used in this research is key management compensation, firms size, and profitability. The method used in this research is an analytical descriptive. The sample used in this research consist of 20 companies from manufacturing sector listed in Indonesian Stock Shariah Index (ISSI) in 2011– 2016. Sample selection methods used in this research is purposive sampling. The analysis methods used in this research is multiple regression analysis. The results show that the thin capitalization has a significant influence on cash effective tax rates as the proxy for tax avoidance. Key management compensation as control variable  has not been able to prove the effect on tax avoidance and   firms size profitability have a significant effect on cash effective tax rates as the proxy  for tax avoidance.
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN Silvia Arista; Tertiarto Wahyudi; Yusnaini Yusnaini
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.v12i2.9310

Abstract

This study aims to obtain empirical evidence about the influence of corporate governance structure and audit tenure on the integrity of financial statements. Population ofthis research is manufacturing companies listed on Indonesia Stock Exchange starting from 2015-2017. The sample selection used purposive sampling method and retrieved 66 companies. In this research, analysis data used multiple regression method.The results show that the corporate governance structure, consisted of independent commissioners, managerial ownership and audit committees had positive and significant influence on the integrity of financial statements, but institusional ownership had no influence. Meanwhile, audite tenure had negative and significant influence on integrity of financialstatements.
PENGARUH RASIO CAPITAL ADEQUACY, LOAN TO DEPOSIT, NET INTEREST MARGIN TERHADAP PERTUMBUHANLABA (STUDI KASUS PADA BANK UMUM KONVENSIONALYANG TERDAFTAR DI BURSA EFEK INDONESIA) Bambang Suryadi; Lis Djuniar
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.v11i2.8933

Abstract

This study is how Influence Ratio Capital Adequacy Ratio, Loan to Deposit Ratio, Net Interest Margin Against Profit Growth at Conventional Commercial Banks Listed on Indonesia Stock Exchange. the purpose of this study is to analyze the Influence of Capital Adequacy Ratio Ratio, Loan to Deposit Ratio, Net Interest Margin on Profit Growth at Conventional Commercial Banks Listed on Indonesia Stock Exchange. The type of research used is associative research. The research population is conventional commercial bank in Indonesia. The research variables are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Profit Growth. The data used is secondary data. Data collection methods are quantitative. Partial test results show that NIM has a significant effect on Profit Growth, While CAR and LDR have no significant effect to Profit Growth.
ANALISIS ANGGARAN RESPONSIF GENDER DI PROVINSI SUMATERA SELATAN Dwi Oktaria
AKUNTABILITAS Vol 9, No 1 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i1.8795

Abstract

This study aimed at analyzing the implementation of proposed document plan and the realization of budgeting toward gender bias in the province of South Sumatra. The technique used on analyzing gender bias is descriptive statistics. Based on assessment of proposed document plan and realization of budgeting, the result shows that the programme tend to support budgeting responsive gender.
PENGARUH GOOD CORPORATE GOVERNANCE DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE Jefri Jefri; Yaumil Khoiriyah
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.v13i2.9593

Abstract

The objective of this research was to prove empirically the factors affecting the good corporate governance and the return on assets on the tax avoidance of the manufacturing companies indexed in the Indonesia Stock Exchange in the period of 2014-2016. The independent variables of this research were the institutional ownership, the managerial ownership, the proportion of independent board of Commissioners, the audit committee, the audit quality, the return on assets; while, the dependent variable of this research was the tax avoidance. The data collecting technique used in this research was the purposive sampling. The number of sample used in this research was 57 manufacturing companies indexed in the Indonesia Stock Exchange in 2014-2016. The data analysis technique used in this research was the multiple linear regression by using IBM SPSS Version 20 program. The result of this research showed that the managerial ownership, the audit quality, and the return on assets affected the tax avoidance; while, the institutional ownership, the proportion of independent board of commissioners, and the audit committee did not have any effect on the tax avoidance.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Tutia Rahmi; Tertiarto Wahyudi; Rochmawati Daud
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.v12i2.9315

Abstract

The purpose of this research is to explain the effect of financial performance to the stock return. The financial performances in this research were Earning Per Share, Price Earning Ratio, Debt to Equity Ratio, Return On Assets, andNet Profit Margin. The financial performance as the independent variables and the dependent variabel is stock return.The sample of this research is thirty manufacturing company of consumer goods industry sector. These companies are listed on the Indonesia Stock Exchange since 2012 until 2014. The sampling method is purposive sampling. The analysis method used in this research that is with hypothesis test that is determinant coefficient, test F, and test t. Using thirty manufacturing companies listed in IDX, this research shows that the Earning Per Share, Price Earning Ratio and the Net Profit Margin has a positive and significant impact on stock returns. Instead, the variable Debt to Equity Ratio has a negative influence. This research also indicate that variable Return On Assets has no effect on stock returns.
PENGARUH INDEPENDENSI AUDITOR, PENGALAMAN KERJA AUDITOR, KOMPLEKSITAS AUDIT, TIME BUDGETPRESSURE, DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI PALEMBANG) Samuel Dio Gyer; Harun Delamat; Ubaidillah Ubaidillah
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.v12i1.9306

Abstract

This research aimed to analyze and provide empirical evidence of the influence of auditor’s independency, auditor’s work experience, audit complexity, time budget pressure, and due professional care toward audit quality. The population was all of auditor who works at Accounting Public Firm in Palembang. The sample used in this research was saturated sampling which all of auditor agree to be respoden were 37 auditor. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The statistic method used was multiplied regresion analysis used SPSS 20 with hypothesis testing of statistic t and F test.The results of research show that : auditor’s independency, auditor’s work experience, audit complexity and due professional carehave positive and significant influence to audit quality partially. Variable time budget pressure has no and significant influence to audit quality. Variable auditor’s work experience was a dominant for influencing audit quality. Variable auditor’s independency, auditor’s work experience, audit complexity, time budget pressure, and due professional care have positive and significant effect on audit quality simultaneously amounted to 52.5%.

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