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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 620 Documents
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PENGARUH TATA KELOLA PEMERINTAH DAERAH TERHADAPTRANSPARANSI PENGELOLAAN KEUANGAN DAERAH: BUKTI EMPIRIS PADA PEMERINTAH PROVINSI DI INDONESIA Syamsul, Syamsul; Ritonga, Irwan Taufiq
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.848 KB) | DOI: 10.24912/ja.v21i3.251

Abstract

This study developed a research Beekes and Brown (2006) who found that corporate governance makes companies more informative (more transparent). This study aims to prove whether the same results were also found in environmental governance in Indonesia. The theory is used to achieve the goal of this research is the theory of agency. This research was conducted in 32 local governments in Indonesia. Based on a simple regression model, this study shows that local governance affects positively the transparency of local financial management. Such findings reinforce previous research. The findings of this study provide a useful contribution to government officials (executive and legislative), in demonstrating the important role of local governance in encouraging the transparency of local financial management. In addition, the findings of this study can be used as the basis for further research related to the topic of local governance and transparency of local financial management.
Peran auditor intern pemerintah, motivasi, dan kinerja pegawai negeri sipil Setiawan, Doddy; Basuki, Murya Arief
Jurnal Akuntansi Vol 22, No 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.06 KB) | DOI: 10.24912/ja.v22i1.324

Abstract

This study aims to examine the role of the government internal auditor (APIP) on civil servant performance. Further this study analyze the effect of motivation (intrinsic and extrinsic motivation) as mediating variable between the role of the APIP on civil servant performance. The study is conducted in Kudus Regency, Central Java, Indonesia. This research was conducted through a survey with a random sampling method to all civil servants in the Government of Kudus, Central Java, Indonesia. The sample of this research consists of 272 employees. The statistical analysis using SEM-PLS for hypothesis testing. The results shows that the APIP role has positive influence on employee performance. Further, the study provide evidence that intrinsic motivation mediating the relationship between APIP role and the civil servant performance. However, extrinsic motivation do not mediate the relationship between the role of APIP and civil servants performance. The result shows that the increase of APIP role and intrinsic motivation positively affect civil servant performance.
DAMPAK PENERAPAN GOOD UNIVERSITY GOVERNANCE TERHADAP KINERJA MANAJERIAL MELALUI IMPLEMENTASI ANGGARAN BERBASIS PARTISIPATIF Amilin, Amilin
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.988 KB) | DOI: 10.24912/ja.v20i3.1

Abstract

The purpose of this study to examine the impact of the implementation of Good University Governance Principles on managerial performance in the practice of participatory-based budget management. The units in UIN Syarif Hidayatullah Jakarta as the population of the study.Samples were selected from the units that perform a budget management. The number of respondents, 60 people who have a structural position in around UIN Syarif Hidayatullah Jakarta who served as: Vice-Chancellor, Vice Dean, Head of Departement, Bureau Chief, Head of Division, Chief of Section, Directorate of Internal Control System. Testing data using a Path Analysis Method. The results of the study are: First, the application of Good University Governance Principles at UIN Syarif Hidayatullah Jakarta influence onmanagerial performance; and Second, the practice of participatory-based budget managementat UIN Syarif Hidayatullah Jakarta have not been able to encourage the application of Good University Governance Principles in influencing managerial performance. The results of the study is important for university officials as a reference in a practice of participatory-based budget managementby applying Good University Governance principles to achieve the best performance.
The Effect of Audit Committee Financial Expertise And Relative Status On Earnings Management: Case of Indonesia Sylvia Veronica Siregar, Delfita Siagian,
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.868 KB) | DOI: 10.24912/ja.v22i3.391

Abstract

 The aim of this research is to examine the effect of audit committee financial expertise (measured by audit committee experience in accounting, supervision, and financial)and audit committee status (relative to management) on earnings management. Our samples consist of 384 observations in Indonesia Stock Exchange for the year 2012-2014. The result of this research shows that audit commite financial expertise has no significant effect on earnings management. However, we find evidence that audit committee financial expertise haspositive effect on income decreasing accruals. This finding indicates that audit committee may perceived that conservatism is one of the mechanism to restrict management opportunistic behavior. We do not find significant evidence of the joint effect of audit committee status and audit committeee expertise on earnings management.
DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE Harnovinsah, Harnovinsah; Mubarakah, Septyana
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.375 KB) | DOI: 10.24912/ja.v20i2.58

Abstract

Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BEI) selama periode 2010-2014. Sampel diambil dengan cara purposive random sampling dengan menggunakan criteria tertentu. Tax accounting choices diukur dengan pemilihan metode garis lurus dan metode FIFO dengan variabel dummy, sedangkan untuk deffered tax expense diukur dengan membandingkan deffred tax expense dengan total asset.Firm size diukur dengan melakukan logaritma natural total asset. Hasil penelitian ini menemukan bahwa metode garis lurus berpengaruh signifikan negative terhadap tax aggressiveness sedangkan metode FIFO tidak berpengaruh terhadap tax aggressiveness. Deffered tax expense berpengaruh signifikan negative terhadap tax aggressiveness dan firm size berpengaruh signifikan negative terhadap tax aggressiveness. Sehingga dapat dikatakan bahwa metode garis lurus dan deffered tax expense dapat dijadikan sebagai indikator tax aggressivenessTax Accounting choices in this study chose the straight-line method and the FIFO method,which is the management actions in determining the policies that are applied to compile financial statements and used as an indicator of tax aggresivitas. In addition the study also used the deffered tax expense and firm size as another independent variable to measure the tax aggresivitas action of the tax aggressiveness. This study aims to analyze the tax accounting choices, defferen tax expense and tax firm size as an indicator of tax aggressiveness. The samples used in this study as many as 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2014. The sample were with how purposive random sampling by using certain criteria. Tax accounting choices is measured by the selection of the method of straight line method and the FIFO method with dummy variables, whereas for deffered tax expense is measured by comparing the deffred tax expense by total assets. Firm size is measured by taking the natural logarithm of total assets. The results of this study found that the straightline method significant negative effect against the tax aggressiveness. while the FIFO method has no affect against tax aggressiveness. Deffered tax expense significant negative effect on tax aggressiveness and firm size are significant negative effect against tax aggressiveness. So it can be said that the method of straight-line and deffered tax expense can be used as an indicators of tax aggressiveness.
The Role Of Foreign Ownership In Moderating The Effect Of Company Size On Intellectual Capital Disclosure Chen, Ming
Jurnal Akuntansi Vol 23, No 1 (2019): January 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.676 KB) | DOI: 10.24912/ja.v23i1.469

Abstract

The purpose of the empirical study is to examine whether foreign ownership in moderating the relationship between company size and disclosure of intellectual capital. In this study, the variables of foreign ownership are measured by the amount of foreign ownership divided by the total number of shareholders in the company. The size of the company is proxied by Market Capitalization. Moreover, the disclosure of intellectual capital is measured by the ICD (Intellectual Capital Disclosure) Index which amounts to 25 items. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017. This study uses the MRA model and uses SPSS as a testing tool. The result of this study is the foreign ownership is able to moderate the relationship between company size and disclosure of intellectual capital.
PENGARUH LOAN TO DEPOSITE RATIO, RETURN ON ASSETS, CAPITAL ADEQUACY RATIO, EXCHANGE RATE DAN INTEREST RATE TERHADAP RETURN SAHAM Jaya, Ketut Asmara
Jurnal Akuntansi Vol 19, No 3 (2015): September 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.575 KB) | DOI: 10.24912/ja.v19i3.84

Abstract

Pertumbuhan pasar modal pada akhir tahun 2010 menunjukkan kinerja yang luar biasa dengan meningkatnya kembali nilai saham dengan dipengaruhi oleh berbagai faktor, baik faktor internal ataupun faktor eksternal dari setiap perusahaan. Studi ini menganalisis untuk pinjaman deposit rasio (LDR), pengembalian asset (ROA), rasio kecukupan modal (CAR), nilai tukar dan suku bunga yang berdampak pada keuntungan saham di perusahaan perbankan. Studi panel ini menggunakan data LM test statistik yang menunjukkan perhitungan metode random effect adalah cara yang lebih tepat digunakan untuk mengestimasi model dalam penelitian ini. Hasil studi menunjukkan bahwa variabel ROA memberikan pengaruh positif dan signifikan dalam return saham. Sedangkan variabel LDR, CAR dan Kurs tidak ada pengaruh yang signifikan terhadap return saham, dan hanya kecenderungan jika LDR, CAR dan Kurs meningkat maka return saham dapat meningkat pula Suku bunga variabel tidak memberikan pengaruh positif dan pengaruh signifikan karena tidak memiliki hubungan dengan return saham.Growth of Capital market in late 2010 showed outstanding performance with rising of stock return which is influenced by various factors, both internal factors and external factors of each company it self. This study analyzes the Loan To Deposite Ratio (LDR), Return On Assets (ROA), Capital Adequacy Ratio (CAR), Exchange Rate and Interest Rate impact on stock returns in corporate banking. This study uses panel data with LM Test statistical calculation it is shown that Random Effect method is more precise to be used in this study. The result of the study shown that ROA variable gives positive and significant influence in stock return. While LDR, variables CAR and exchange rate of no influence and significantly to return stock, and only tendency if LDR, CAR and exchange rate increase then return shares can be increased as well. The Interest Rate variable did not give positive and significant influence because of not having relationship with stock return.
Faktor- Faktor Yang Mempengaruhi Terhadap Praktik Perataaan Laba Pada Perusahaan Manufaktur di Bursa Efek Indonesia Heriyanto, J. Sumarno,
Jurnal Akuntansi Vol 16, No 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.317 KB) | DOI: 10.24912/ja.v16i2.530

Abstract

Income smooting merupakan sebuah upaya manajemen yang digunakan untuk mengurangi fluktuasi pada pendapatan yang dilaporkan supaya cocok dengan target yang di inginkan baik secara aktifisal
ANALISIS FAKTOR YANG MEMPENGARUHI PELAKSANAAN AUDIT BERBASIS TEKNOLOGI INFORMASI Kristian, Michelle; Imelda, Elsa
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.963 KB) | DOI: 10.24912/ja.v19i2.100

Abstract

Tujuan dari penelitian ini adalah menganalisis faktor yang mempengaruhi audit sistem informasi dilaksanakan oleh Auditor. Faktor-faktor berikut terdiri dari kontrol penentuan risiko oleh Auditor, ukuran Kantor Akuntan Publik, kompleksitas bisnis, informasi kompleksitas sysem, waktu yang dibutuhkan untuk melakukan perikatan audit, jumlah aset dan jumlah pendapatan. Penelitian ini dilakukan dengan menyebarkan kuesionairs untuk Auditor responden yang bekerja di Jakarta, baik dari empat besar dan empat non besar. Data yang diterima adalah 46 dari 50 responden. Bentuk pengujian hasil regresi menunjukkan bahwa satu variabel independen, yaitu waktu yang dibutuhkan untuk melakukan perikatan audit, yang mempengaruhi audit sistem informasi dilaksanakan oleh Auditor.The purpose of this research is investigating the factors affecting to information system audit implemented by Auditor. The following factors consists of control risk determination by Auditor, the size of Public Accountant Firm, business complexity, information sysem complexity, time needed for performing the audit engagement, the number of asset and the number of revenue. This research was conducted by distributing kuesionairs to Auditor respondents working in Jakarta, both from big four and non big four. The data received is 46 of 50 respondents. The result testing form multiple regression indicated that one independent variable, i.e. time needed for performing the aud
Analisis Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah Kota Gorontalo Boby Rantow Payu Payu, Boby Rantow
Jurnal Akuntansi Vol 18, No 1 (2014): January 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.571 KB) | DOI: 10.24912/ja.v18i1.556

Abstract

This Study Aims To Determine The Contribution Of Each Type Of Local Taxes To The City Of Gorontalo Local Revenues During 2007-2012.

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