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[PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN LQ45 TAHUN 2015-2017 ]]>
<![CDATA[Jerry Juarsa]]>;
<![CDATA[Abu Kosim]]>;
<![CDATA[Eka Meirawati]]>
<![CDATA[ AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v13i1.9346
<![CDATA[This study aimed to examine how the effect of the Investment Opportunity Set (IOS) and the Mechanism of Corporate Governance on LQ45 Company Values for 2015-2017. This type of research is quantitative. The sample selection were conducted by the purpose sampling method. The number of samples used was 13 companies with observations for 3 years. Data were analyzed with using the multiple linear regression. The results of the study showed that the Investment Opportunity Set (IOS) had an effect on company value and corporate governance mechanisms proxied by the audit committee, independent board of commissioners, institutional ownership and managerial ownership did not affect LQ45 company value.]]>
<![CDATA[PENGARUH PENGALAMAN, KEAHLIAN, DAN SKEPTISISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN (STUDI EMPIRIS PADA BPK RI PERWAKILAN SUMATERA SELATAN) ]]>
<![CDATA[Indri Ningtyas]]>;
<![CDATA[Harun Delamat]]>;
<![CDATA[Emylia Yuniartie]]>
<![CDATA[ AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v12i2.9312
<![CDATA[This research was aimed to examine the effect of experience, expertise,and professional skepticism toward fraud detection empirical study in BPK RI South Sumatra Representative. The research uses independent variables is experience, expertise and professional skepticism. The dependent variabels are fraud detection. The population of this study is all of the auditors working at BPK RI South Sumatra Respresentative. The samples was conducted by total sampling. For collecting data, the writer uses questionnaires.The Data Analysis uses a multiple linear regressions using the Statistical Packages for Social Science (SPSS) version 21. The statistical method which is used to test the hypothesis is multiple linear regression analysis. The result showed that experience and expertise have a influence on fraud detection. Variable professional skepticism have no influence on fraud detection.]]>
<![CDATA[PENGARUH DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Hadi Budiman]]>;
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Relasari Relasari]]>
<![CDATA[ AKUNTABILITAS Vol 11, No 2 (2017): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v11i2.8935
<![CDATA[This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that mean all of 43 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Palembang. The data analysis technique used was multiple regression spesifcally due professional care and accountability as independent variable, audit quality as dependent variable.The results showed that due professional care and accountability influenced audit quality partially. This research is concluding that due professional care and accountability influence audit quality simultaneous.]]>
<![CDATA[PAJAK DAERAH DAN RETRIBUSI DAERAH PEMERINTAH KABUPATEN PARIGI MOUTONG: SEBUAH ANALISIS ]]>
<![CDATA[Syamsul Syamsul]]>
<![CDATA[ AKUNTABILITAS Vol 13, No 2 (2019): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v13i2.9643
<![CDATA[This study aims to evaluate local own income (PAD) by focusing on two main components, namely local tax and local retribution. This research was conducted at the Local Financial and Asset Management Agency (BPKAD) of Parigi Moutong County Government. The data used is data on PAD realization in 2013-2017. The results of the analysis show that the average growth rate and the contribution of local taxes and local retributions to PAD are still low (developing). This information can be used as a reference for policymakers related to the management of regional taxes and regional retributions in the future. Moreover, the results of this study can also be used as a reference for further research.]]>
<![CDATA[PERBANDINGAN PENDEKATAN TEORITIS INTERNATIONAL ACCOUNTING STANDARD (IAS) 41 DAN PSAK 16 PADA BIAYA TANAMAN BELUM MENGHASILKAN KARET (STUDI KASUS DI PT. PERKEBUNAN MITRA OGAN (RNI GROUP) DI PALEMBANG) ]]>
<![CDATA[Desak Nyoman Lestari]]>;
<![CDATA[Burhanuddin Burhanuddin]]>;
<![CDATA[Abu Kosim]]>
<![CDATA[ AKUNTABILITAS Vol 11, No 1 (2017): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v11i1.8926
<![CDATA[This Reseachis aimed to determinethe calculation of immature plant cost based on International Accounting Standard (IAS) 41 and PSAK 16 in PT. Perkebunan Mitra Ogan (RNI GROUP) in Palembang. This research uses descriptive method with the data obtained is primary and secondary data. The biological asset consist if two immature plants (TBM) and yielding plant (TM). Immature plants is plant that has not yielded results, still young, has never flowered or not enought age to produce, while the plant produces a plant that is ready to be harvested. Cost of immature palntation costs such as land preparation, maintenance, fertilization, grras cutting and maintenance costs. The cost of the plant has not, the yield will be reclassified into the yield crop (TM) it aims to add value from the biological asset it self. In a company the measurement of biological assets based on cost (historical value), while in International Accounting Standard (IAS) 41 using fair value. The results show that fair value of the plant has not been produced by International Accounting Standard (IAS) 41 is smaller than the value the cost of immature crops according to PSAK 16 it is quoted in PT. Perkebunan Mitra Ogan (RNI GROUP) no aktive market for biological assets.]]>
<![CDATA[ANALISIS KINERJA LEMBAGA AMIL ZAKAT PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN OGAN ILIR DENGAN METODE INDONESIA MAGNIFICENCE ZAKAT (IMZ) ]]>
<![CDATA[Rangga Ardani]]>;
<![CDATA[Abu Kosim]]>;
<![CDATA[Emylia Yuniartie]]>
<![CDATA[ AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v13i1.9526
<![CDATA[This study aimed to determine the performance of the BadanAmil Zakat Nasional(BAZNAS) in Oganilir Regency. The method used to measure the performance of BAZNAS in OganIlir Regency is the method of Indonesia Magnificence of Zakat (IMZ) in the Indonesian Zakat Development Report (IZDR) 2011 which includes five components of assessment, namely the performance of sharia compliance with legality and institutions, management performance, financial performance, performance utilization and the performance of social legitimacy. This study took five years of research from 2014 to 2018. The results of this study show that in 2014 to 2016 the performance of BAZNAS in OganIlir Regency had a static performance and experienced a significant increase in 2017 and 2018.]]>
<![CDATA[PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Thania Atika Pratiwi]]>;
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Ermadiani Ermadiani]]>
<![CDATA[ AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v12i1.9308
<![CDATA[This research is aimed to evaluate the influence of intellectual capital to the company’s performance which is shown by return on equity and return on assets on the telecommunication companies that listed in Indonesia Stock Exchange. The data collection technique method used in this research is documentation of annual financial statement which has been obtained from the official website of Indonesian Stock Exchange. The population of this research is telecommunication companies that listed in Indonesia Stock Exchange (IDX) in 2012-2017. The sample selection technique used is purposive sampling. Samples used in this research are 5 companies. The analysis method has been done is simple linear regressions. The result of this research shows that intellectual capital gives positive influence to the return on equity as well to the return on assets.]]>
<![CDATA[IMPLIKASI MANAJEMEN LABA TERHADAP KONVERGENSI IFRS (INTERNATIONAL FINANCIAL REPORTING STANDARDS) DI INDONESIA ]]>
<![CDATA[Media Kusumawardani]]>
<![CDATA[ AKUNTABILITAS Vol 11, No 2 (2017): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v11i2.8931
<![CDATA[This paper addresses the question whether International Financial Reporting Standards (IFRS) is associated with lower earnings management. The objective of this study is to examine the effect of IFRS convergence on the earnings management of Indonesian firms by using audit quality as moderating variable. The research also includes several control variables (size, leverage, operating cash flow). The research objects were the manufacturing companies listed in Indonesia Stock Exchange from 2010-2013. The method of data collection is random sampling method and resulted 312 firms observation. Type of data are secondary data in the form of financial statement as the media manufacturing companies. The data were analyzed by using multiple regression analysis with Eviews8. In this research, the IFRS convergence is found not to have significant effect on earnings management and the IFRS convergence with audit quality as moderating variable is found not to have significant effect on earnings management. The other result indicates that among the three control variables, size leverage and operating cash flow indicate the negative effect on earnings management. This research indicate that mandatory adopters of IFRS in Indonesia cannot be associated with lower earnings management.]]>
<![CDATA[PENGARUH AKUNTABILITAS, TRANSPARANSI DAN KUALITAS PELAYANAN LEMBAGA PENGELOLA ZAKATTERHADAP KOMITMEN MUZAKKI: KEPERCAYAAN MUZAKKISEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Eha - Nugraha]]>
<![CDATA[ AKUNTABILITAS Vol 13, No 2 (2019): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v13i2.9592
<![CDATA[This research aims to find empirical evidence of the influence of accountability on Muzakki Trust, transparency on Muzakki Trust, quality of service to trust Muzakki and trust Muzakki to the commitment of Muzakki in To pay zakat with the trust of Muzakki as a variable intervening. The research uses primary data obtained from questionnaires aimed to Muzakki at Rumah Zakat institutions, DPUDT and PKU in the Bandarlampung area. The sample determination in this study uses convenience sampling with Quota Sampling correction. The questionnaire was spread over 120 questionnaires and 91 questionnaires returned. From 91 questionnaires there were 8 questionnaires that could not be processed because there were some statements that were not answered by the respondents, so that only 83 questionnaires could be processed and analyzed. The survey time was spread for almost two months. This is because it adjusts the schedule of the meeting of Zakat institutions with their muzakki. Data is processed using Smart-PLS and SPSS version 18. Results show accountability variables and significant service quality, whereas transparency variables do not significantly influence the trust and commitment of Muzakki.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR UTAMA DAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016) ]]>
<![CDATA[Nadya Shinta Savira Gunawan]]>;
<![CDATA[Inten Meutia]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v12i2.9313
<![CDATA[The purpose of this research is to test whether there is influence of Corporate Social Responsibility disclosure and leverage on tax aggressiveness. The theories used in this research are Stakeholder Theory and Debt Covenant Hypothesis from Positive Accounting Theory. The type of this research is quantitative research. The population in this research is all main and manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2014-2016. The total of companies selected as samples are 75 companies with the period research for three years, so the total of samples in this research are 225 samples that have been selected using purposive sampling technique. The data used in this study is secondary data in the form of annual reports of main and manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2014-2016. Data collection technique used is documentation. The data analysis technique used is panel data regression. The results of this research showed that Corporate Social Responsibility disclosure has no influence on tax aggressiveness while leverage has negative and significant influence on tax aggressiveness.]]>
