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INDONESIA
Jurnal Akuntansi
Published by Universitas Tarumanagara
ISSN : 14103591     EISSN : 25498800     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 21, No 2 (2017): May 2017" : 10 Documents clear
STUDI EMPIRIS FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT Istiqomah.P.P, Sarah Fitriani; Y, Rahmawati Hanny
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.505 KB) | DOI: 10.24912/ja.v21i2.194

Abstract

This study aims to examine and analyze the locus of control, turnover intention, time budget pressure, the performance auditor, leadership styles, organizational commitment to audit dysfunctional behavior. This type of research in this research is qualitative research. The population in this study is the auditors who work in public accounting firms throughout Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 32 KAP with 256 respondents. Analysis data are using regression analysis. The result of this research is the locus of control, turnover intention,time budget pressure, and performance have an influence on the behavior of dysfunctional audit. Leadership style and organizational commitment has no effect on audit dysfunctional behavior. And locus of control, turnover intention, time budget pressure, the performance auditor, leadership style and organizational commitment together have an influence on the behavior of dysfunctional audit.
DIVERSIFIKASI USAHA DAN MANAJEMEN LABA DENGAN PENDEKATAN CONDITIONAL REVENUE MODEL Haryanto, Matthew; Lina, Lina
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.51 KB) | DOI: 10.24912/ja.v21i2.200

Abstract

Generally, go public companies are belong to large-scale companies or even international ones. Mostly those companies have more than one business divisions, therefore the financial reports might be published in more than one segments. According to Financial Accounting Standard 5, the company financial reports can be distinguished between geographical segments and operating segments. This study aims to give the empirical evidence about the influence of the business diversification towards earnings management. The amount of the geography segments and the operating segments are used as proxy to represent the business diversification. The earnings management is measured by conditional revenue model. The data is collected from the company annual reports by accessing through Indonesia Stock Exchange website for period 2011-2013. The sampling method used is purposive sampling. Data analysis used multiple linear regressions. The result of the study shows that the geography segments have no influence on the earnings management, meanwhile the operating segments have positive influence on earnings management.
PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK BAGI MAHASISWA PERGURUAN TINGGI SWASTA DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOUR Lukman, Hendro; Winata, Sugim
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.817 KB) | DOI: 10.24912/ja.v21i2.195

Abstract

The purpose of this study is to see how the attitude, subject norms, perceived behavior control and intention to behavior for a career as a public accountant in the perception of accounting students at private universities in Jakarta by using the approach of The Theory of Planned Behaviour (TPB). Data collected for processed were total of 106 questionnaires. Data processed by using Stata, showed that attitude, subject norms and perceived behavior control has a weak correlation and no significant effect among those variables, on student intention became public accountants, and to the behavior of a career as a public accountant through  intention as mediating variable. However, the relationship between intention on student become a public accountant to the behavior of a career as a public accountant has a strong relationship and have a significant impact. It can be concluded that the respondents' interest in working as a public accountant only temporarily as a stepping stone to other professions
KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN Oktaviani, Rachmawati Meita; Hardiningsih, Pancawati; Srimindari, Ceacilia
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.748 KB) | DOI: 10.24912/ja.v21i2.201

Abstract

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance  not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.
CHIEF EXECUTIVE OFFICER (CEO) POWER, CEO KELUARGA, DAN NILAI IPO PREMIUM PERUSAHAAN KELUARGA DI INDONESIA Sudana, I Made; Aristina, Ni Putu Nina
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.439 KB) | DOI: 10.24912/ja.v21i2.196

Abstract

The development of family firms led to increase the funding requirement for expansion. Family firms can obtain funds from capital market by doing initial public offering (IPO). The aims of this research is to know the influence of CEO power using proxy of CEO voting right, CEO tenure, and CEO interlock on IPO premium, and the influence of family CEO on IPO premium. This research uses 65 samples of family firm in Indonesia during 2001-2014. The result of multiple regression showed that CEO voting right, CEO interlock, and family CEO are positive significantly affect IPO premium. This finding reveal that when investors make investment decision on IPO’s firms, they will evaluate the quality of firm’s CEO. Also, the presence of family CEO increase investor’s valuation on company shares that increase IPO premium.
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT PENGGUNAAN APPROWEB OLEH ACCOUNT REPRESENTATIVE DIREKTORAT JENDERAL PAJAK Santoso, Wakhid Nanang; Setiawan, Doddy
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.35 KB) | DOI: 10.24912/ja.v21i2.197

Abstract

This study aims to investigate the effect of performance expectancy, effort expectancy, social influence, web self efficacy, perceived security controls, and perceived enjoyment on the intention to use the approweb by account representative at the Directorate General of Taxation.The study employ web survey to collect data from account representative throughout Indonesia. There are 417 questionaire return from web survey.The results show that the performance expectancy, effort expectancy, social influence, perceived security control, and perceived enjoyment positively effect on the intention to use approweb, whereas the web self efficacy has no effect on the intentions to use approweb by account representative at the Directorate General of Taxation. The higher performance expectancy, effort expectancy, social influence, perceived security control, and perceived enjoyment will increase intention to use Approweb.
A STUDY OF CORPORATE GOVERNANCE STRUCTURE, DISCLOSURE AND INFORMATION ASYMMETRY IN INDONESIA BANKING INDUSTRY Sihombing, Jenny; Pangaribuan, Hisar
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.575 KB) | DOI: 10.24912/ja.v21i2.192

Abstract

The purposes of this study are to find out the effect of corporate governance structure on information asymmetry, to find out the effect of corporate governance structure on disclosure, and to find out the effect of disclosure on information asymmetry in Indonesia banking industry. This study used partial least square/ variance based statistical method.  The results of this study found out that good implementation of corporate governance structure will increase disclosure in Indonesia banking industry. The other result implied that the higher implementation disclosure will reduce information asymmetry in Indonesia banking industry (disclosure represented by the indicator of percentage corporate governance items disclosed or as IPCG).
VOLUNTARY TAX COMPLIANCE WAJIB PAJAK PERUSAHAAN PERHOTELAN: DETERMINAN, KEPERCAYAAN DAN KEKUASAAN LEGITIMASI Hakim, Zulkarnain; Handajani, Lilik; Inapty, Biana Adha
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.14 KB) | DOI: 10.24912/ja.v21i2.198

Abstract

The aim of this research are to give empirical proof about: (1)the influence procedural juctice and moral obligation toward voluntary tax compliance. (2) the influence of trust within mediation influence between procedural juctice and moral obligation toward voluntary tax compliance. (3) the influence of legitimation power within moderation influence of tust toward voluntary tax compliance. Data collection in this research using quisioner. As many as 108 quisioner  divided to manager and accountan in each hotel. From data above, 91 quisioner are given back by responden. So, 91 quisioners can be used in analysis proses. The result of this research eviden, the procedural jucticeand moral obligation ralated to voluntary tax compliance. The result of this research also eviden the role  mediation of trust. Voluntary tax compliance  occurs becouse of procedural juctice and moral obligation direct to voluntary tax compliance through mediation of trust, and realionship between trust and voluntary tax compliance are not moderation by legitimation power.
THE MEDIATION INFLUENCE OF VALUE RELEVANCE OF ACCOUNTING INFORMATION, INVESTMENT DECISION AND DIVIDEND POLICY ON THE RELATIONSHIP BETWEEN PROFITABILITY AND THE COMPANY’S VALUE Harnovinsah, Harnovinsah; Alamsyah, Sustari
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.444 KB) | DOI: 10.24912/ja.v21i2.193

Abstract

This study aimed to analyze the influence of profitability on the company's value, and determine whether this influence intervenes the value relevance of accounting information, investment opportunities and dividend policy, assuming that investors act rationally so that the fundamental aspects of the financial statements become major factor in the shares investment decision. The contribution of this research is to provide input to the management about the importance of maintaining and improving performance in order to give satisfaction to investors and provide expectations for the return on investment which can ultimately increase the company’s value. This study design is causality with the unit of analysis is the samples taken by purposive sampling technique on a population of listed companies on the IDX Kompas 100 index from 2011 - 2014. The analysis technique used is Path Analysis. The results from this study are: 1. Profitability has significant and positive influence on the company’s value; 2. Profitability has no significant and positive influence on the value relevance of accounting information; 3. Profitability has negative and significant influence on investment opportunities; 4. Profitability has significant and positive influence on the dividend policy; 5. The value relevance of accounting information has significant and negative influence on the company’s value; 6. The investment opportunities have no significant and positive influence on company’s value; 7. Dividend policy has no significant and positive influence on company’s value; 8. The value relevance of accounting information, investment opportunities and dividend policy have not been able to mediate the influence of profitability on company’s value.
PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL MELALUI PSYCHOLOGICAL CAPITAL & PERSEPSI TERHADAP INOVASI (Penelitian Empiris pada Satuan Kerja Perangkat Daerah di Provinsi DKI Jakarta) Bangun, Nurainun
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.557 KB) | DOI: 10.24912/ja.v21i2.199

Abstract

This study aimed to investigate the effect of budgetary participation on managerial performance in public sector organizations. This study also investigate whether Psychological Capital and perception on innovation mediate budgetary participation and managerial performance. The population in this study are all structural and staff at the regional work units (SKPD) of Jakarta. The samples taken were echelons of three and four and the staff at SKPD Jakarta. This study uses survey research methods to the collection of primary data using questionnaires. Selection of the samples were tested in this study using purposive sampling method. The data collected were processed using path analysis in Statistical Package for Social Science (SPSS 20) to test the effect of direct and indirect budgetary participation on manjerial performance. The results of this study showed that the direct effect of budgetary participation on managerial performance. Budgetary participationis also a significant influence on Psychological Capital. Psychological Capital and perception of innovation proved to mediate the relationship of budgetary participation and managerial performance.

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