Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

JABI
Website

Published by Universitas Pamulang

ISSN : 26148447 EISSN : 26157896 DOI : 10.32493

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting science to academics, practitioners, students, researchers, governmental and non-governmental institutions as well as other interested parties. Scope: The research study published in JABI is Sustainability Reporting, Good Corporate Governance, Behavioral Accounting, Management Accounting and Corporate Sustainablity, Financial Accounting, Public Accounting Sector, Auditing, Accounting Information System and other accounting fields.

Arjuna Subject : -

Articles 8 Documents

Search results for , issue "Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)" : 8 Documents clear

PENGARUH PROFESIONALISME DAN OBJEKTIFITAS AUDITOR TERHADAP KETEPATAN PEMBERIAN OPNI AUDIT Hari Stiawan
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

The purpose of this research is to find out how much influence the professionalism and objectivity of the auditor on the accuracy of giving opinion to the Public Accountant in the South Jakarta , both partially and simultaneously. This type of research is causality, using primary data through distributing questionnaires to KAP in the South Jakarta. Respondents are auditors, Sampling was done by random sampling method, The unit of analysis is the auditor, as well as data analysis using multiple linear regression analysis. The results showed that simultaneously the variables of professionalism and objectivity had a significant effect on the accuracy of the provision of audit opinions. Partially, it shows that the professionalism and objectivity variables influence significantly on the accuracy of the provision of audit opinions, adjusted R square 65.5%, the remaining 34.5% is influenced by other variables.

PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY Muhammad Rizal Saragih
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

The problems that will be discussed in this journal regarding the relationship between the business entity, the solvency of audit delay. The research method used in this study uses secondary data. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2013, 2014, 2015 and 2016. The sampling method in this study was purposive sampling. The criteria of the company being sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent inthis study is audit delay. The data analysis technique used is multiple linear regression.The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit delay.

EFFECT OF COMPETENCE AND AUDITOR INTEGRITY TO THE AUDIT QUALITY IN THE INSPECTORATE REGENCY OF SERANG (INSPEKTORAT KABUPATEN SERANG) Verliani Dasmaran; Alpia Aliana Lukman
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Research Objective is to know how the auditor's competence and integrity of the auditor has to affect the quality of audit. The object of research is the district inspectorate attack. The population of the research is all civil servants (ASN) working on Inspectorate Serang regency, and samples of research taken in this research are as many as 32 (thirty two) people, with purposive sampling. Quantitative method is used in this research by using questioner in each research variable by using some indicators. The result of the research proves that Audit Competence has a positive effect on audit quality and integrity of auditor positively to audit quality.

PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI DAN BUDAYA ORGANISASI TERHADAP KECENDERUNGAN PRAKTEK KECURANGAN Novi Akhsani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

This study aimed to analyze the influence of internal control (PI), Compensation Compliance (KK) and Organizational Culture (BO) to Tendency of Fraud Practices (PK) in Electricity Company incorporated in the Association of Indonesian Electricity Contractors, especially DKI Jakarta. Through good internal control is expected to reduce the action to commit fraud. Data collection techniques through survey using primary data. Data processing using SPSS software version 20. The results showed that simultaneously Internal Control variables (PI), Compensation Compliance (KOM) and Organization Culture (BO) have a significant effect on Tendency of Fraud Practices (PK). Coefficient of Determination (R2 ) shows the number of Adj R 0.352 which means 35.2% dependent (Y) Tendency of Fraud Practices (PK) influenced by three independent factors (X) while the rest of 64.8% is influenced by other variables.

THE EFFECT OF TAX TREATY ON FOREIGN DIRECT INVESTMENT IN INDONESIA Hutomo Nurman Satrio,; Nur Indah Lestari
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

This paper examines the effect of tax treaty, so called Perjanjian Penghindaran Pajak Berganda (P3B), on foreign direct investment inflow to Indonesia in short, middle and long term. From 67 countries that have P3B with Indonesia, we work only with 51 countries because of no longer P3B exist or lack of completed data. Using panel data set of 51 countries from 2000 to 2015 and applying fixed effect model, we find that P3B has insignificant relationship to foreign direct investment inflows in short term. However, tax treaty, both in middle and long term, have a positive relationship on Indonesia’s foreign direct investment inflow with 10%and 1% significant level, respectively. Furthermore, the data show that in all term there are Rp0 foreign direct investment inflow from corresponding countries, which are 58% countries in short terms, 61% in middle term, and 64% in long term. From all those countries that has no investment agreement, majority of them are lower middle income countries. So, Government should evaluate tax treaty that are present and consider more about macroeconomics factor from partner country before signing an agreement.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN DAMPAKNYA TERHADAP PENERIMAAN PAJAK, DENGAN PELAYANAN FISCUS SEBAGAI VARIABEL MODERATING Jarno Jarno
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

The aim of this research is to analyze and ine out the factors that influence the compliance of Individual Taxpayers and their impact on tax revenue, with fiscus service as a moderating variable. The data used are primary data with a total sample of 195 respondents.The analysis used with the Stucture Equations Model (SEM) with the LISREL 8.8 program. The test results show that knowledge of tax has a significant effect on tax compliance. Income level has a significant effect on tax compliance. Fiscus service does not significant effect on tax compliance. Tax Compliance has a significant effect novion tax revenue. Simultaneously Knowledge of taxes, income levels and fiscus services have a significant effect on tax compliance. Simultaneously tax knowledge, income level and tax compliance have a significant effect on tax revenue. iscus service can moderate between tax knowledge and tax compliance. Fiscus service can moderate between income levels and tax compliance.

PENGARUH LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Siti Hailatul Fikriyah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Bond rating is one of the most important indicator about a company’s credit quality. The objective of this research is to know how the liquidity, profitability,and size could influence to the bonds rating. This research use listed on Bursa Efek Indonesia. The samples of this research consist of 15 banks are listed in PT Pefindo from 2009-2012. Research method that used is descriptive analysis, with searching data through library, Financial statement from Bursa Efek Indonesia, and ICMD (Indonesian Capital Market Directory). The techniques of the test of the data be processed by using SPSS (Statistical Product and Service Solution) for windows release 20.00. Multinominal Logistic Regression Analysis with link function was used to the test the hypothesis. Therefore, the conclusion of this research has shown that the variable of liquidity and profitability, not significantly influence the bond rating. Meanwhile variable size significantly influence the bond rating

THE EFFECT OF SPIRITUAL INTELLIGENCE (SQ) AND PERSONALITY TYPES ON AUDITOR’S ABILITY TO DETECT FRAUD Romy Andriyanto; Effriyanti Effriyanti; Angga Hidayat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Nowadays, the recruitment of an auditor is still based on the intellectualintelligence to assess whether a person is eligible to be an auditor or not. The purpose of this study is to recognize the effect of spiritual intelligence and personality types on auditor ability to detect fraud at public accountant office in South Jakarta. The population of the study are the auditors who work in Public Accounting Firm in South Jakarta. The sample selection is conducted by convenience sampling method. There are 8 Public Accounting Firms in South Jakarta area which fulfill the criteria as research sample, then the questionnaires distributed are 85 data. However, the questionnaires that meet the criteria are 75 data. Consequently, those 75 data can be further processed by using multiple linear regression. The results of the study indicate that: (1) Spiritual Intelligence (SQ) has a significant effect on the ability of Auditors in Detecting fraud with Sig. 0.000 (0,000 <0,05), (2) Personality Type has no significant effect on Auditor'sAbility in Detecting fraud with sig value. 0,654 (0,654> 0,05), and SpiritualIntelligence (SQ) and Personality Type simultaneously have a significant effect on Auditor's Ability to Detect fraud with the sig value. 0.000 (0,000 <0.05).

Page 1 of 1 | Total Record : 8

Filter by Year

2018 2018

Filter By Issues

All Issue Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 7 No. 2 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 6 No. 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol 6, No 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 5 No. 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 2 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 1 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 3 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 2 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 1 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 2 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 1 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Rakhmawati Oktavianna

Contact Email
dosen01146@unpam.ac.id

Phone
-

Journal Mail Official
jurnaljabi@unpam.ac.id

Editorial Address
-

Location
Kota tangerang selatan,

Banten

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Rakhmawati Oktavianna

Contact Email dosen01146@unpam.ac.id

Phone -

Journal Mail Official jurnaljabi@unpam.ac.id

Editorial Address -

Location Kota tangerang selatan, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Rakhmawati Oktavianna

Contact Email
dosen01146@unpam.ac.id

Phone
-

Journal Mail Official
jurnaljabi@unpam.ac.id

Editorial Address
-

Location
Kota tangerang selatan,

Banten

INDONESIA