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Jurnal Akuntansi

EJA
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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 PENERAPAN GOOD GOVERNANCE DAN WHISTLEBLOWING SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN RESIKO SANKSI PAJAK SEBAGAI VARIABEL MODERATING (Studi Empiris Terhadap Wajib Pajak Orang Pribadi Di Kota Bekasi) Siringoringo, Whereson
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Reformasi birokrasi Direktorat Jendral Pajak melalui pelaksanaan Good Governance dan Whistle Blowing System dilaksanakan untuk mampu meningkatkan kepatuhan wajib pajak, serta Resiko Sanksi Pajak dapat menjadi variabel moderating yang akan memperkuat pengaruh tersebut. Responden dalam penelitian ini adalah Wajib Pajak Orang Pribadi di Bekasi. Penelitian ini menyimpulkan bahwa pelaksanaan Good Governance tidak berpengaruh signifikan terhadap tingkat kepatuhan wajib pajak orang pribadi (t hitung 1,140< t tabel 1,96), pelaksanaan Whistle Blowing System mempunyai pengaruh positif signifikan terhadap peningkatan kepatuhan wajib pajak (t hitung 2,746 > t tabel 1,96). Resiko Sanksi Pajak sebagai variabel moderasi, memperkuatpengaruhGood Governance terhadap kepatuhan wajib pajak (t hitung 6,646> t tabel 1,96), Resiko sanksi pajak sebagai variabel moderasi, juga memperkuat pengaruhWhistle Blowing System terhadap kepatuhan wajib pajak (t hitung 6,646 > t tabel1,96).Tax revenue is the greatest source in financing government expenditure as stated in the APBN, the inefficiency in taxation administration system, however, can be predicted as an influence to the low Tax payer compliance as portrayed in the low of tax ratio. The one enabling factor to improve the system is through the reformation by Tax General Directorate by the implementation of Good Governance and Whistle Blowing System, where itwillaffect the improvement of tax payer compliance,Risk of Tax Sanction as the moderating variable as it is assumed willstrengthen that affects. The main respondent of this research is the individual taxpayer in Bekasi.This research conclude that, implementation of the Good Governance has no significant affect on the compliance level of individual taxpayer (t count 1.140 < t table 1.96), the Whistle blowing System, on the other hand, has significant affect on the compliance level (t count 2.746 > t table 1.96), Risk of Tax Sanction as Moderating Variable strengthen the affect between good governance and compliance level (t count 6.646 > t table 1.96) and also strengthen the affect between Whistle Blowing System and compliance level (t count 6.646 > t table 1.96) .

Csr Sebagai Salah Satu Faktor Yang Berpengaruh Terhadap Return Saham Anggraini, Dewi
Jurnal Akuntansi Vol 18, No 1 (2014): January 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This Research Examines The Influence Of Csr Implementation Towards Stock Return In The Companies That Are Listed In Kompas-100 Index.

KARAKTERISTIK KEPALA DAERAH DAN AUDIT DELAY LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Frasti, Hesy Erlisa; Dita, Elvanya Purba; Pracinthea, Euodia; Syahputra, Ade; Widyawati, Arini; Hananto, Santoso Tri
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study aimed to examine the effects ofÃ‚Â regent/ mayorÃ‚Â characteristics on financial statement of local governmentÃ¢â‚¬â„¢s audit delay in Indonesia. Regional head are characterized by age, educational background, executive work experience, and educational level. The population of this study were all of districts/municipalitie in Indonesia. This study uses 142 districts/municipalities as sample using purposive sampling method. The secondary data was obtained from Audit Board of the Republic of Indonesia (BPK-RI) and Ministry of Home Affairs of the Republic of Indonesia (Kemendagri). Data was analyzed usingÃ‚Â regressionÃ‚Â model.Ã‚Â The analysis showedÃ‚Â thatÃ‚Â theÃ‚Â economicsÃ‚Â orÃ‚Â accounting educational background has negatively affected on financial statement of local governmentÃ¢â‚¬â„¢s audit delay in Indonesia. However, age, executive work experience, and education level do not affect financial statement of local governmentÃ¢â‚¬â„¢s audit delay in Indonesia.

The Effect Of Csr; Credit Interest; And Bank Size On Financial Performance. Bangun, Nurainun
Jurnal Akuntansi Vol 23, No 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effect of corporate social responsibility, credit interest, and bank size on financial performance at banking companies listed in Indonesia Stock Exchange in 2015-2017. The benefit of this research is to help convince investors to invest in the bank's companies . This research used a purposive sampling technique to collect data and consisted of 93 banking companies listed on the Indonesia Stock Exchange in 2015-2017. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the Eviews program, 10 version. The results of the research based on the tests that have been carried out state that corporate social responsibility, and credit interest not had a significant effect on financial performance, while bank size had a significant positive effect on financial performance.

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

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.

PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi, Sofia Prima
Jurnal Akuntansi Vol 18, No 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study aims to obtain empirical evidence whether the capital adequacy ratio, nonperforming loans, loan to deposit ratio and operational efficiency has an influence on bank profitability. The samples used were 27 banking companies listed on the stock exchange Indonesia during the years 2011-2013. Data analysis was performed with the help of a software program Statistical Product and Service Solutions (SPSS) for Windows version 16.00. The results showed that the operational efficiency has an influence on bank profitability, while capital adequacy ratio, non-performing loans dan loan to deposit ratio has no effect on bank profitability.

Effect of earnings management on earnings predictability in information signaling perspective Simamora, Alex Johanes
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability. This research use manufacture firms listed in Indonesian Stock Exchange 2003-2015 as research sample, with 2013-2014 as research period. Accrual earnings management is measured by discretionary and innate abnormal accrual. Real earnings management is measured by aggregate of abnormal cash flow of operation, abnormal production, abnormal discretionary expenses. As expected, discretionary accrual as opportunist act does not support earnings predictability, while innate accrual as information signaling of business model improves earnings predictability. Real earnings management as information signaling of market share and financial health improves earnings predictability as well. In general, earnings management as information signaling is more likely to communicate condition of firm and leads to informativeness of earnings.

GOOD CORPORATE GOVERNANCE DAN DAMPAKNYA TERHADAP KINERJA BERDASARKAN BALANCED SCORECARD Fitriyani, Dewi; Tiswiyanti, Wiwik; Prasetyo, Eko
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The aims of the study were to describe the practice of good corporate governance, to measure performance on PDAM with balanced scorecard, and to find out the correlation between the practice of good corporate governance to performance. This study conducted on five PDAM in Jambi Province. Collection of data obtained through interviews, questionnare, annual report, related of documents and policies. The results of this study indicate good corporate governance practices on PDAM in Jambi Province in pretty good kriteria. PDAM performance scores as measured by balanced scorecard show overall is still considered less than the target maksimum working. The result of Pearson Product Moment test show the correlation between good corporate governance practices with the performance has a strong relationship but not significant.

The Influence of Time Budget Pressure and Dysfunctional Behavior to Audit Quality at Bawasda in Gorontalo Province Hais Dama, Rio Monoarfa,
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Abstract: This Study is aimed to find out: (1) the influence of time budget pressure and dysfunctional behavior to audit quality simultaneously, and (2) the influence of time budget pressure and dysfunctional behavior to audit quality partially. Population in this study are all auditors of Offices of BAWASDA in Gorontalo Province. The study has used a census method, whereas its data collection techniques were done through spreading and filling questionnaires and direct interviews. Hypotheses in this study have been tested using a path analysis. The results of the study have shown that time budget pressure and dysfunctional behavior have simultaneously and partially affected the audit quality.

KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH Mahmudah, Hadi; LS, Bambang Riyanto
Jurnal Akuntansi Vol 20, No 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Penelitian ini menguji efektifitas sistem pengendalian intern, dukungan manajemen dan audit professionalism terhadap keefektifan audit internal. Sampel dalam penelitian ini adalah 39 Inspektorat Daerah dari enam Provinsi. Penelitian ini menggunakan regresi berganda untuk menganalisis data. Hasil penelitian menunjukkan bahwa sistem pengendalian intern dan dukungan manajemen berpengaruh secara positif terhadap keefektifan audit internal. Penelitian ini gagal memberikan bukti empiris audit professionalism berpengaruh terhadap keefektifan1 audit internal. Penelitian ini memperkaya penelitian yang sudah ada terkait keefektifan audit internal dan penekanan pentingnya sistem pengendalian intern di pemerintah daerah.This study examined the effectiveness of internal control system, management support, and audit professionalism on internal audit effectiveness of local government. The sample consists of 39 regional inspectorates of six provinces in Indonesia. By using multiple regressions, this study found that internal control system and management support has positive impact on the effectiveness of the internal audit. However, there is no support for the audit professionalism on internal audit effectiveness. This study enriches existing research related to the effectiveness of the internal audit and emphasis the importance of internal control systems in local government.

Page 13 of 62 | Total Record : 620

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Home Page

OAI Link

Editorial Team

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Contact Name https://ecojoin.org/index.php/EJA

Contact Email submisipaper@fe.untar.ac.id

Phone +625655508-9

Journal Mail Official submisipaper@fe.untar.ac.id

Editorial Address Jln. Tanjung Duren Utara No.1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

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Contact Name
https://ecojoin.org/index.php/EJA

Contact Email
submisipaper@fe.untar.ac.id

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+625655508-9

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submisipaper@fe.untar.ac.id

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Jln. Tanjung Duren Utara No.1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA