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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 9 Documents
 1 
Search results for , issue "Vol 23, No 3 (2019): September 2019" : 9 Documents clear
A Model of Waste Management Improvement in Indonesia Lanita Winata, Yefta. A. K. Noegroho, Suzy Noviyanti, Jony. O. Haryanto,
Jurnal Akuntansi Vol 23, No 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.144 KB) | DOI: 10.24912/ja.v23i3.604

Abstract

Waste management (garbage) is an important thing and cannot be negotiated by any companies. By applying a good waste management system, companies will be the companies that are pro-environment and they will be positively appreciated by their stakeholders. This study aims to examined the factors that influence the waste management and their impacts on the financial performance of the company through a model to determine the antecedents of commitment and waste management program that eventually lead to improve financial performance. This research was conducted by distributing questionnaires to 100 managers of companies that implement waste management programs. The results showed that there was a positive influence of awareness and legal compliance towards its environmental commitments and positive influence on the environmental commitment program of waste management and waste management programs towards the financial performance of the company. The waste management program could make the companies prepare their operation better and minimize their environment cost. This study also gives a boost to companies that wants to improve the company's financial performance through waste management program
The Effect of Good Corporate Governance and Political Connection on Value Firm Bandiyono, Agus
Jurnal Akuntansi Vol 23, No 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.49 KB) | DOI: 10.24912/ja.v23i3.599

Abstract

This study aims to determine the effect of applying good corporate governance and political connections to firm value. The data of this study are secondary data of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. Data were analyzed using panel data estimation. The results of this study indicate that partial corporate governance has a positive and significant effect on firm value, political connection variables have a positive and significant effect on firm value and together corporate governance and political connections have a positive and significant effect on firm value. 
Sharia Supervisory Board, Audit Committee, and Corporate Social Responsibility Disclosure Yustrida Bernawati, A. Dola Bastina,
Jurnal Akuntansi Vol 23, No 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.447 KB) | DOI: 10.24912/ja.v23i3.600

Abstract

This study examined the influence of the Sharia Supervisory Board and Audit Committee on the corporate social responsibility disclosure. The research sample used in the study is Islamic Banks in Indonesia from 2014 to 2018, with a total of 60 banks. Quantitative methods with multiple linear regression data analysis techniques were used in this study. The testing of hypotheses uses Ordinary Least Square (OLS) regression with a significance of 1%, 5%, and 10%. Test F shows a model that stable and significant. The results of this study supported the research hypothesis that ACSIZE brought a positive and significant effect on corporate social responsibility disclosure. In addition, the sharia supervisory board and the audit committee meet not influence the corporate social responsibility disclosure.
The Impact of Audit Committe Characteristics on Audit Quality Yustrida Bernawati, Paradisa Sukma,
Jurnal Akuntansi Vol 23, No 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.249 KB) | DOI: 10.24912/ja.v23i3.602

Abstract

This research was conducted to investigate the effect of audit committee characteristics on audit quality. The characteristics of the audit committee used in this study are the number of audit committees, number of audit committee meetings, audit committee education background, and audit committee experience while audit quality is measured using audit fees. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2018 with 70 observation data and uses OLS regression. The results of this study indicate all four Audit Characteristics, only size and experience significantly influence audit quality. While audit meetings and education do not significantly affect audit quality. Likewise with the education that can not ensure the capabilities possessed by members of the audit committee. Overall, the effectiveness of the audit committee has no significant effect on audit quality.
Audit Committee and Earnings Management: The Role of Gender Widi Hidayat, Widya. A. Sudarman,
Jurnal Akuntansi Vol 23, No 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.91 KB) | DOI: 10.24912/ja.v23i3.603

Abstract

This study has a purpose to investigate the effect of committee audit on earnings management. Using a sampel of companies companies listed in Indonesia Stock Exchange (IDX) 2013-2017. Results of this study shows that gender of audit committee significantly effect earnings management, it explains that female on audit committee are more careful and allow for discretion in terms of financial reporting. The results explain gender theory that women are more risk averse and ethical than men. This research provides new insights for management so that they can consider gender in the selection of committee audit to be appointed by the company with regard to the financial reporting process.
The Effect of Capital Aset and Liability Ratio on Non-Performing Loan Christopher Hartawan Bengawan, Herman Ruslim,
Jurnal Akuntansi Vol 23, No 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.612

Abstract

The purpose of this study is to analyze the effect of capital adequacy ratio (CAR), loan to deposit ratio (LDR) and inefficiency on non-performing loans at commercial banks in Indonesia. The population used as the object of research amounted to 45 banks, while only 41 banks that fit the research criteria and serve as a research sample. The research period is 2016-2018, so the amount of data observed is 123 data. This study uses panel data with secondary data types. This research was processed by multiple linear analysis of panel data with the help of software e-views version 9.00. The result showed that CAR, LDR, and inefficiency simultaneously affected NPL. Partially, CAR showed a negative result but does not significantly influence NPL. While LDR and inefficiency proved to be a positive and significant effect on NPL.
Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management Bangun, Nurainun
Jurnal Akuntansi Vol 23, No 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.613

Abstract

The purpose of this study was to determine the effect of bid ask spread, profitability, and free cash flow on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used was purposive sampling with predetermined criteria. Earning management is determined by the accruals method. The results of this study stated that the bid ask spread did not have a significant effect on earnings management, while profitability and free cash flow had a significant effect on earnings management.
Moderating Ethics Auditors Influence of Competence, Accountability on Audit Quality Muslim, Hajering, Muhammad Suun,
Jurnal Akuntansi Vol 23, No 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.614

Abstract

The purpose of this study is to determine the extent of competence, accountability influences audit quality and how auditor ethics can moderate the relationship between competence and audit quality and between accountability and audit quality. The population in this study amounted to 55 auditors consisting of 10 Public Accountant Firms (PAF) that are officially registered in Makassar City and the sampling using census sampling techniques by taking all samples that are in the population. This research was conducted using quantitative data collection methods using field research by collecting field data using a questionnaire method distributed directly to the Auditor of the Public Accountant Office (PAO) in the Makassar area. Data analysis uses the Partial Least Square (PLS) approach. The result showed that Auditor Competency and Accountability had a positive and significant effect on audit quality. Competence and accountability have a positive and significant effect on audit quality by moderating auditor ethics.
Financial Performance and Corporate Social Responsibility on Return of Shares Reniati, Rulyanti Susi Wardhani, Murtiadi Awaluddin,
Jurnal Akuntansi Vol 23, No 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.611

Abstract

The purpose of this study is to test the hypothesis of the influence of independent variables namely ROI, ROE, EPS, DER, CSR while the dependent variable is Stock Return. This research approach is a fixed effect approach, general effects, and random effects approach. The sample used in this study was 19 Manufacturing Companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The results showed that ROI, ROE, EPS, and DER partially did not affect Stock Return, while CSR partially affected stock returns on Manufacturing Companies listed on the Indonesia Stock Exchange for the 2015-2018 period. This means that the companies sampled in this study stated that CSR is a form of commitment in improving welfare through social and environmental responsibility, CSR also provides long-term benefits by increasing the company's reputation and branding, efficiency, internal party appreciation, and strong profitability.

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