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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. 1 (2017): January 2017" : 10 Documents clear
Karakteristik Kepala Daerah Dan Audit Delay Laporan Keuangan Pemerintah Daerah Di Indonesia Hesy Erlisa Frasti; Elvanya Purba Dita; Euodia Pracinthea; Ade Syahputra; Arini Widyawati; Santoso Tri Hananto
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.131

Abstract

This study aimed to examinethe effectsof regent/ mayor characteristics onfinancial statement of local government’s audit delay in Indonesia. Regional head arecharacterized by age, educational background, executive work experience, andeducational level. The populationof this study were all of districts/municipalitie inIndonesia. This study uses 142 districts/municipalities as sample usingpurposivesampling method. The secondary data was obtained from Audit Board of the Republicof Indonesia (BPK-RI) and Ministry of Home Affairs of the Republic of Indonesia(Kemendagri). Datawas analyzed using regression model. The analysisshowed thatthe economics or accounting educational background has negatively affected onfinancial statement of local government’s audit delay in Indonesia. However, age,executive work experience, and education level do not affect financial statement oflocal government’s audit delay in Indonesia.
Moralitas, Pengendalian Internal Dan Gender Dalamkecenderungan Terjadinya Fraud Luh Komang Merawati; I Nym Kusuma Adnyana Mahaputra
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.132

Abstract

Morality,  Internal  Controland  Gender  in  Fraud.University  is  an  economicentity  which  is  required  to  be  accountable  and  transparent  in  funds  management.Accountability  can  be  indicated  through  financial  reporting  that  is  free  from  fraud.Fraud  refers  to  the  intentionally  accountingerrors  to  mislead  the  financial  statementreaders  and  usersin  order  to  taking  advantages.  This  research  conducted  with  researchdesign  experiments  2x2  factorial  by  adding  a  gender  perspective  in  examining  thetendency  of  commit  accounting  fraud  between  individuals  who  have  a  (high  or  low)level of moral reasoning and (with or without) elements of internal control organizationas  factors  that  could  cause  accounting  fraud.  Data  was  analyze  with    two-waysANOVA  and  Mann  Whitney  test  in  testing  hypotheses.  Research  results  indicatesignificant  differences  in  the  tendency  of  the  accounting  fraud  due  to  the  level  ofmorality, internal control and gender. The results of this study are expected to providerecommendations in evaluating internal control policy to prevent fraudulent accountingpractices  and  the  importance  of  ethics  and  character  education  in  the  universityenvironment to reduce the intention of  fraud.
Fraud Triangle Sebagai Pendeteksi Kecurangan Laporan Keuangan Wahyuni Wahyuni; Gideon Setyo Budiwitjaksono
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.133

Abstract

The  financial  statements  arestructured  representation  of  the  financialposition shows the financialperformance of an entity. On the other hand, the FinancialServices Authority in Indonesia gave the sanction to capital market players for cheatingFinancial  Statements.This  shows  that  the  financial  statement  fraud  cases  occurring  inIndonesia  are  part  of  the  failure  of  an  audit  conducted  by  the  Public  Accounting  Firm(KAP).This  study  aims  to  examine  the  influence  of  fraud  triangle  in  detectingfraudulent  financial  statements.  The  object  of  this  study  using  the  financial  statementsof  companies  listed  on  the  Indonesia  Stock  Exchange  in  the  2012-2014  time  period.This  study  uses  123  data  samples  are  taken  using  purposive  criteria.  The  data  wereanalyzed   using   multiple   linear   regressionanalysis.The   results   showed   thatrazionalization  significant  effect  on  the  financial  statements  fraud.  Meanwhile,  thefinancial  stability,  external  pressure,  financial  targets,  the  nature  of  the  industry,ineffective  monitoring  did  not  significantly  affect  the  financial  statements  fraud.  Thisstudy  contributes  to  the  regulators  to  adopt  measures  to  improve  the  quality  of  audits,especially in detecting fraud.
Peran Akuntan Berbasis Values Driven Accounting Sebagai Upaya Penciptaan Daya Saing Berkelanjutan Siti Amerieska
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.134

Abstract

Perception  and  focus  in  accounting  is  need  for  a  paradigm  transform  in  thecome at economic turbulence (the uncertainty of business conditions). Accountant rolenot just as a driver compliance, which has the task of preparing the financial statementonly,  but  can  provide  added  value  driven  as  business  partner.Become  business  partnerthe  accountant  should  have  ability  to  making  decision  about  performance,profit  andstrategic  decision.This  study  aims  to  provide  ideas  and  strategic  thinking  to  theaccountant  to  be  more  involved  in  the  role  of  value  driven.  Type  in  this  research  is  adescriptive  study.  Discussion  of  this  article  about  building  paradigm  as  value  driven,how  to  change  the  focus  be  performance,  change  the  paradigm  of  technical  cost  intostrategic level in the corridors of cost management strategy. In addition to value drivenparadigm  that  was  built  in  thisarticle  also  discussed  the  role  of  accountant  strategicmapping to face the uncertainities of business condition.
Profits: A Case Of Exchange Rate Volatility Gatut L Budiono; Agnesya Firdayasa
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.135

Abstract

The  purpose  of  this  research  was  to  measure  theeffect  of  exchange  ratevolatility  on  the  companies’  profit  in  food  and  beverages  sub  sector  with  revenue  andexpenses as an intervening. The analysis technique used in this research was regressionand path analysis.  The financial statement and middle exchange rate of first quarter of 2012 to2015 third quarter IDX and BIsecondary data was incorporated in the research.These  research  result  showed  that  the  exchange  rate  volatility  may  affect  companies’profit in food and beverages sub sector either directly or indirectly.
Keterkaitan Kesehatan Spiritual (Spiritual Well-Being) Dan Orientasi Keputusan Etis (Ethical Orientation Of Decision Making) (Studi Empiris terhadap Para Pembuat Keputusan di Indonesia Tahun 2016) I Cenik Ardana; Elizabeth Sugiarto D; Yuniarwati Yuniarwati
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.136

Abstract

Specifically, the purpose of this studyis: (1)totest thevalidity and reliabilityofthemeasurement modelofFisher'sspiritualwell-being (SWB)construct(2010);(2) to testthevalidity  and  reliabilityofthemeasurement  modelofForsyth’sethicalorientation  ofdecision-making(EDM)construct(1980),  and  (3)toexamine  thecorrelationof  Fisher’sSWBvariables   withForsyth’sEDMvariables(1980).   Testing    instruments   ormeasurement  models    usesconfirmatory  factor  analysis  and  Cronbach  Alpha's  reliabilityandtestingcorrelationusesPerlson'scorrelation. The dataisprocessed with SPSS version22.  The  results  of  this  study  showed  that:  (1)  the  measurment  modelofFisher’sSWBconstructis  valid  and  reliable;  (2)  the  measurment  model  of  Forsyth’sEDMconstruct  isalsovalid  and  reliable.It  is  also  concluded  that  there  is  a  positive  and  significantcorrelation  betweenidealspiritualwell-being  (ISWB)construct,  either  in  whole  (ISWB)and each dimension (ICSWB,  IPSWB,  ITSWB,  IESWB)with ideal  ethical orientationofdecision-making  (IEDM).  There  is  also  a  positive  and  significant  relationship  betweenlivedspiritualwell-being (LSWB)constructas a whole withrelativeethicalorientation ofdecision-making (REDM). In testing thecorrelationof each dimensionofLSWBconstruct(LCSWB, LPSWB, LTSWB, LESWB)withREDMconstruct, despite all the dimensionsofLSWB  shows  positivecorrelationswith  REDM,  but  the  level  ofsignificance  oftheassociation varies.
Hubungan Rating Bintang Terhadap Peran Akuntansi Manajemen Strategis (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan) Antonius Singgih Setiawan; Rahmawati Rahmawati
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.137

Abstract

This  study  aims  to  test  whether  the  star  rating  as  parameter  of  level  hotel  tobring  a  better  impact  on  the  implementation  of  strategic  management  accounting  role  inthe  management  of  the  hotel  business.  Using  a  sample  of  66  respondents  General Manager/Leader  of  Hotel  in  the  province  of  South  Sumatra  (resepon  rate  88%),  research hypotheses  were  tested  using  regression  analysis.  The  results  showed  that  the  star  ratinghotel a positive impact on the implementation of strategic management accounting role infunctional role of accounting and the use of strategic management accounting techniques.
Pengaruh Ekstensifikasi Pajak, Intensifikasi Pajak, Kenaikan PTKP, Dan Tax Holiday Terhadap Penerimaan Pajak Orang Pribadi Di Jakarta Barat Ngadiman Ngadiman; Felicia Felicia
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.138

Abstract

The purpose of research is to determine the influence of tax extensification, taxintensification, non-taxable income increases, and tax holiday to individual tax income.This research was conducted to 100 individual taxpayers respondents in Jakarta Barat.This research uses multiple linear regression models to test the hypothesis. The result ofthis research shows that tax extensification, tax intensification and non-taxable incomeincreases have significant influence to individual tax income. While taxholiday has nosignificant influence to individual tax income.
Can Reliance On Multiple Performances Measures (RMPM) Boost Employee Productivity Through Employee Loyalty? Marthalia Putri; Yuliansyah Yuliansyah
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.139

Abstract

The aim of the study isto investigate the extent to whichreliance on multipleperformances measures (RMPM)leverages employee productivity. Assuming that thisrelationship exists when an employee has a high level of loyalty, we survey nurses anddoctors in severalhealthcare organisationsin Bandar Lampung.Eighty-two returnedsurveys yielded usable datasets from 76 respondents. Analysing data with SPSS 19.0, wefound that RMPM can leverage employee productivity through employee loyalty, but wefound no direct effect of RMPM onemployee productivity.This study enriches researchon management accounting and on employee behaviour in the service sector, in particularin health care organizations.
Studi Empiris Terkait Dengan Pengungkapan Sukarela, Kualitas Audit Dan Asimetri Informasi Terhadap Stock Return Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Jenny Sihombing; Sukrisno Agoes; Urip Santoso
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.140

Abstract

This study used data of manufacturing companies listed on the Jakarta StockExchange (JSX) as unit of analysis. The purpose of this study is to find out the influenceof voluntary disclosures and audit quality on information asymmetry. This study also aimsto determine the effect of voluntary disclosure, audit quality and information asymmetryon stock return. In addition, this study aims to find out the ability of informationasymmetry to mediate the effect of voluntary disclosure and audit quality on informationasymmetry.This research used verificative-descriptive methodwith quantitative approach.The analytical method used in statistical data processing was path analysis. There are 132manufacturing companies listed on JSX became the research samples of this study.Thetesting results shows that there are significant impact of voluntary disclosure and auditquality on information asymmetry. The testing results also show that there are significantimpact of voluntary disclosure and information asymmetry on stock return, while the auditquality has no significant impact on stock return. At the same time, informationasymmetry is significant to be the mediating variable on the impact of voluntarydisclosure and audit quality towards stock return.Voluntary disclosure, audit quality andinformation asymmetry can be the determinant variables onStock Returnofmanufacturing companies, listed on JSX.

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