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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
A Study Of Corporate Governance Structure, Disclosure And Information Asymmetry In Indonesia Banking Industry Jenny Sihombing; Hisar Pangaribuan
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 | DOI: 10.24912/ja.v21i2.192

Abstract

Thepurposesof thisstudyare to find out the effect of corporate governancestructure on information asymmetry, to find out the effect of corporate governancestructure on disclosure, and to find outtheeffect of disclosure on information asymmetryin Indonesia banking industry.This studyused partial least square/ variance basedstatistical method.Theresultsof this studyfound outthatgood implementation ofcorporate governance structurewill increasedisclosure in Indonesia banking industry.Theother result implied that the higher implementation disclosurewill reduceinformationasymmetry in Indonesia banking industry (disclosurerepresentedby the indicator ofpercentage corporate governance items disclosed or as IPCG).
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; Sustari Alamsyah
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 | DOI: 10.24912/ja.v21i2.193

Abstract

This study aimed to analyze the influence of profitabilityon the company'svalue, and determine whether this influence intervenes the value relevance of accountinginformation, investment opportunities and dividend policy, assuming that investors actrationally so that the fundamental aspects of the financial statements become major factorin the shares investment decision. The contribution of this research is to provide input tothe management about the importance of maintaining and improving performance in orderto give satisfaction to investors and provide expectations for the return on investmentwhich can ultimately increase the company’s value. This study design is causality with theunit of analysis is the samples taken by purposive sampling technique on a population oflisted companies on the IDX Kompas 100index from 2011-2014. The analysis techniqueused is Path Analysis. The results from this study are: 1. Profitability has significant andpositive influence on the company’s value; 2. Profitability has no significant and positiveinfluence on the valuerelevance of accounting information; 3. Profitability has negativeand significant influence on investment opportunities; 4. Profitability has significant andpositive influence on the dividend policy; 5. The value relevance of accountinginformation has significant and negative influence on the company’s value; 6. Theinvestment 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. Thevalue relevanceof accounting information, investment opportunities and dividend policyhave not been able to mediate the influence of profitability on company’s value
Studi Empiris Faktor-Faktor Yang Memengaruhi Perilaku Disfungsional Audit Sarah Fitriani Istiqomah.P.P; Rahmawati Hanny Y
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 | 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.
Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa Perguruan Tinggi Swasta Dengan Pendekatan Theory Of Planned Behaviour Hendro Lukman; Sugim Winata
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 | DOI: 10.24912/ja.v21i2.195

Abstract

The purpose of this study is tosee how the attitude,subjectnorms, perceivedbehavior control and intention to behavior for a career as a public accountant in theperception of accounting students at private universities in Jakarta by using the approachof The Theory of Planned Behaviour (TPB). Data collected for processedweretotal of106 questionnaires. Data processed by using Stata, showed that attitude, subject norms andperceived behavior control has a weak correlationand no significant effect amongthosevariables,on student intention became public accountants,andto the behavior of a careeras a public accountant through intention as mediating variable. However, the relationshipbetween intentionon student becomea public accountant to the behavior of a career as apublic accountant has a strong relationship and have a significant impact. It can beconcluded that the respondents' interest in working as a public accountant only temporarilyas a stepping stone to other professions.
Chief Executive Officer (CEO) Power, CEO Keluarga, Dan Nilai IPO Premium Perusahaan Keluarga Di Indonesia I Made Sudana; Ni Putu Nina Aristina
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 | DOI: 10.24912/ja.v21i2.196

Abstract

he development of family firms led to increase the funding requirement forexpansion. Family firms can obtain funds from capital market by doing initial publicoffering (IPO). The aims of this research is to know the influence of CEO power usingproxy of CEO voting right, CEO tenure, and CEO interlock on IPO premium, and theinfluence of family CEO on IPO premium. This research uses 65 samples of family firm inIndonesia during 2001-2014. The result of multiple regression showed that CEO votingright, CEO interlock, and family CEO are positive significantly affect IPO premium. Thisfinding reveal that when investors make investment decision on IPO’s firms, they willevaluate the quality of firm’s CEO. Also, the presence of family CEO increase investor’svaluation on company shares that increase IPO premium.
Faktor-Faktor Yang Mempengaruhi Niat Penggunaan Approweb Oleh Account Representative Direktorat Jenderal Pajak Wakhid Nanang Santoso; Doddy Setiawan
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 | 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.
Voluntary Tax Compliance Wajib Pajak Perusahaan Perhotelan: Determinan, Kepercayaan Dan Kekuasaan Legitimasi Zulkarnain Hakim; Lilik Handajani; Biana Adha Inapty
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 | DOI: 10.24912/ja.v21i2.198

Abstract

The aim of this research are to give empirical proof about: (1)the influenceprocedural juctice and moral obligation toward voluntary tax compliance. (2) the influenceof trust within mediation influence between procedural juctice and moral obligationtoward voluntary tax compliance. (3) the influence of legitimation power withinmoderation influence of tust toward voluntary tax compliance. Data collection in thisresearch using quisioner. As many as 108 quisioner divided to manager and accountan ineach hotel. From data above, 91 quisioner are given back by responden. So, 91 quisionerscan be used in analysis proses. The result of this research eviden, the procedural jucticeandmoral obligation ralated to voluntary tax compliance. The result of this research alsoeviden the role mediation of trust. Voluntary tax compliance occurs becouse ofprocedural juctice and moral obligation direct to voluntary tax compliance throughmediation of trust, and realionship between trust and voluntary tax compliance are notmoderation by legitimation power.
Partisipasi Anggaran Dan Kinerja Manajerial Melalui Psychological Capital & Persepsi Terhadapinovasi(Penelitian Empiris Pada Satuan Kerja Perangkat Daerah Di Provinsi DKI Jakarta) Nurainun Bangun
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 | 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.
Diversifikasi Usaha Dan Manajemen Laba Dengan Pendekatan Conditional Revenue Model Matthew Haryanto; 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 | 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.
Kepatuhan Wajib Pajak Memediasi Determinan Penerimaan Pajak Penghasilan Rachmawati Meita Oktaviani; Pancawati Hardiningsih; Ceacilia Srimindari
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 | DOI: 10.24912/ja.v21i2.201

Abstract

This study aims to examine and analyze the factors affecting income taxrevenues with tax compliance as an intervening variable. The study consists of threeindependent variables that tax penalties, the service tax authorities, and awareness of thetaxpayer. While this research is tied in income tax revenues and intervening variable is taxcompliance.This study used purpose sampling technique and survey method withquestionnaires in collecting data. Respondent were sampled in this study is an individualtaxpayer who performs is 120 respondent in Semarang. Research data analysis usingmultiple analysis with the path analysis.The results showed that the variable tax penaltiesand service tax authorities an effect on tax compliance, awareness taxpayer has no effecton tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effecton income tax revenue, the service tax authorities had no effect on tax revenue income.Tax compliance successfully mediate the relationship between the variables ofservice taxauthoritiesagainst income tax revenue. Tax compliancenotsuccessfully mediate therelationship between thetax penalties andawareness taxpayeragainst income tax revenue.

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