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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 PENGENDALIAN INTERN DAN TINDAK LANJUT TEMUAN AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN YANG BERIMPLIKASI TERHADAP PENCEGAHAN FRAUD Kustiawan, Memen
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 (191.599 KB) | DOI: 10.24912/ja.v20i3.2

Abstract

The Influence of Internal Control and Audit Findings Follow-up Toward the Quality of Financial Statement Which Imply in Preventing Fraud. This research aimed to find out the influence of internal control and audit findings follow-up toward the quality of financial statement which imply in preventing fraud. The analysis sample of this research was all Government Universities (Perguruan Tinggi Negeri) in West Java which was 15 of those universities were the population of this research (census). Besides giving questionnaires and having interview, doing observation and studying documentation of divisions that handle the financial report in each university were necessary to get the secondary data and interview result of Internal Auditor, if the university was part of Internal Auditor. According to the output of counting path analysis by using Lisrel 8.3 program, it was concluded that the internal control (20.27%) was more dominant than the audit findings follow-up (12.27%) in influencing the quality of financial statement and the influence of financial statement quality in preventing fraud was 2.89%. Based on the whole internal control variables, audit findings follow-up, and quality of financial statement altogether showed the influence toward the fraud prevention was 35.96%.
Quality Of Disclosure And Corporate Social Responsibility Reporting Practices In Indonesia Wuryan Andayani, Eza Gusti Anugerah, Erwin Saraswati,
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 (235.719 KB) | DOI: 10.24912/ja.v22i3.392

Abstract

This research aims to analyze the influence of corporate social responsibility (CSR) reporting practices on CSR disclosure quality in Indonesia. This research used a sample of 103 companies across industries (except for natural resource companies) listed on Indonesian Stock Exchange from 2014 to 2016. This research found thatthe voluntary practice of stand-alone report, assurance and reporting guideline does not enhance the quality of disclosure.This practices tend to be usedas symbolic approach to fulfillcompanies legitimacy. This symbolic approach has the meaning that the companieswhich voluntarily disclose theirCSR information, merely aiming a positive impression from their stakeholders.Companies tend to disclose CSR information by diluting the relevant CSR information with unnecessary information to build their desired images.
PERAN KONSELING, PENGAWASAN, DAN PEMERIKSAAN OLEH PETUGAS PAJAK DALAM MENDORONG KEPATUHAN WAJIB PAJAKDAN DAMPAKNYA TERHADAP PENERIMAAN NEGARA Amilin, Amilin
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 (556.719 KB) | DOI: 10.24912/ja.v20i2.59

Abstract

Penelitian inibertujuan untuk memperoleh bukti empiris tentang pengaruh konseling, pengawasan, dan pemeriksaan pajak terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya dan dampaknya terhadap penerimaan negara. Populasi dalam penelitian ini adalah para Wajib Pajak yang ada di wilayah Jakarta. Metode pemilihan sampel menggunakan metode convenience sampling.Pengumpulan data menggunakan kuesioner. Responden penelitian ini berjumlah 200wajib pajak dan yang layak untuk diuji sebanyak 197 kuesioner. Pengujian hopotesis menggunakan Structural Equation Modeling (SEM). Hasil penelitian ini menunjukkan bahwa kegiatan konseling dan pemeriksaan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya, sedangkan pengawasan tidak memberikan dampak yang signifikan terhadap kepatuhan wajib pajak. Temuan lainnya, kepatuhan wajib pajak dapat memediasi pengaruh parsial variabel konseling, pengawasan, dan pemeriksaan terhadap penerimaan negaraThe purposes of this study to analyze the influence of counselling, supervision, and the tax examination, on the tax compliance and it’s impact on country revenue.The population of this research is Corporate Taxpayers. Primary data used in this study collected by the questionnaire in Jakarta Area. Convenience sampling method used in this study. There are any 197 from 200 questionnaires are feasible to analyzed. The Structural Equation Modeling (SEM) used to test the hyphotesis. The result of this study showed that the variable of counselling and variable of the tax examination positively influence on the tax compliance, while the supervision variable have no effect.Other findings that variable of tax compliance can mediate the influence of counselling, supervision, tax examination variebles on country revenue
The Role Of Corporate Governance Mechanism On Voluntary Disclosure Gunawan, Andrew
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 (468.448 KB) | DOI: 10.24912/ja.v23i1.467

Abstract

Basically, the purpose of this research is to examine empirically whether the Corporate Governance is the proportion of independent commissioners, the commissioners who have accounting capabilities, and the proportion of independent auditors can influence disclosure voluntarily. Voluntary disclosure is measured through the complete disclosure of voluntary index (IPS). This index contains 37 items in disclosure in the annual report. The sample is a manufacturing company listed on the Indonesia Stock Exchange, where the data analysis technique that will use the Multiple Regression Analysis using SPSS 23. 
PENGARUH AKUNTABILITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT (Survey Pada Kantor Akuntan Publik Di Bandung) Purwanda, Eka; Harahap, Emmatrya Azmi
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 (171.577 KB) | DOI: 10.24912/ja.v19i3.85

Abstract

Profesi Akuntan publik (auditor) berada dalam situasi dilematis, karena banyak Akuntan publik yang belum mematuhi SKPN dan hal tersebut mempengaruhi hasil opini. Penelitian ini menganalisis pengaruh akuntabilitas dan kompetensi terhadap kualitas audit Kantor Akuntan Publik di Bandung secara simultan maupun parsial. Akuntabilitas adalah kewajiban pihak pemegang amanah (agent) untuk memberikan pertanggungjawaban semua aktivitas kepada pihak pemberi amanah sedangkan Kompetensi artinya auditor harus mempunyai kemampuan, ahli dan berpengalaman untuk dapat mendukung kesimpulan yang akan diambilnya, kedua variabel ini berpengaruh kualitas audit. Penelitian ini menggunakan analisis regresi linier berganda. Unit analisis dalam penelitian ini adalah supervisor yang bekerja pada Kantor Akuntan Publik di Bandung. Jumlah populasi dalam penelitian ini adalah 60 supervisor, sedangkan sampel yang diperoleh adalah 24 supervisor. Hasil dari penelitian ini menunjukkan Akuntabilitas dan Kompetensi secara simultan mempunyai pengaruh yang signifikan terhadap kualitas audit. Akuntabilitas berpengaruh positif signifikan terhadap kualitas audit dan Kompetensi berpengaruh positif signifikan terhadap kualitas audit.Public accounting profession (auditors) ison atough situation, because there are public accountants who still disobey SKPN and that affects opinion results. The purpose of this study is to analyze the influence of accountability and competenceon audit qualityat Public Accounting Firm in Bandung, either simultaneously or partially. Accountability is the obligation of agent to be responsible for all activities to agent and Competence is auditor must have the ability , skill and experience to be able to support a conclusion that will be taken, both this variables effect on audit quality. This study use multiple regression analysis. The unit analysis in this research is supervisors who work in Public Accounting Firm in Bandung. Amout of population that use in this research are 60 auditors, while the sample obtained are 24 supervisors. Result of this study show that acountibility and competence simultaneously have a significant influence on audit quality. Accountability significant positive effect on the audit quality and Competence significant positive effect on audit quality.
Dengan Anggaran, Struktur Organisasi Dan Tata Kerja, Dan Budaya Nasional Dengan Tiga Dimensi (Power Distance, Materialism dan Feminism) Agus Solikhan Yulianto, Lili SugengWiyantoro
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 (173.643 KB) | DOI: 10.24912/ja.v16i2.531

Abstract

Penelitian ini menguji pengaruh dari keterkaitan anggaran, ketergantungan pada ukuran-ukuran kinerja akuntansi
PRAKTIK CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN BUMN DI INDONESIA Astrini, Sandra Fitri; Biekayanti, Ghanesus; Suhardjanto, Djoko
Jurnal Akuntansi Vol 19, No 1 (2015): January 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.044 KB) | DOI: 10.24912/ja.v19i1.111

Abstract

Penelitian ini bertujuan menguji perbedaan tingkat implementasi Corporate Governance dan rasio profitabilitas BUMN listed lebih baik daripada non listed, serta menguji pengaruh Corporate Governance terhadap nilai perusahaan di BUMN listed. Sampel yang digunakan untuk menguji perbedaan tingkat implementasi Corporate Governance di BUMN listed dan non listed adalah 20 laporan tahunan perusahaan tahun 2012 yang melaporkan Corporate Governance sesuai SK-16/S.MBU/2012 tanggal 6 Juni 2012, sedangkan sampel yang digunakan untuk menguji perbedaan marjin laba operasi BUMN listed dan non listed sebanyak 40 laporan tahunan tahun 2012, selanjutnya sampel yang digunakan untuk menguji pengaruh Corporate Governance terhadap nilai perusahaan adalah 101 laporan tahunan tahun 2007-2012 sesuai dengan ketersediaan data di web perusahaan. Uji yang dilakukan pada penelitian ini adalah uji beda satu sisi danuji regresi linier berganda. Hasil dari penelitian diperoleh bahwa implementasi Corporate Governance dan rasio profitabilitas BUMN listed lebih baik daripada non listed. Hasil selanjutnya adalah terdapat pengaruh signifikan Corporate Governance terhadap nilai perusahaan. Variabel independen Corporate Governance yang berpengaruh terhadap nilai perusahaan adalah konsentrasi kepemilikan, kepemilikan manajerial, dan jumlah rapat Dewan Komisaris. Variabel kontrol ukuran perusahaan juga berpengaruh signifikan terhadap nilai perusahaanThis study aims to examine differences in the level of implementation of the Corporate Governance and profitability ratios listed SOEs are better than non listed, as well as examine the effect of Corporate Governance on firm value in state owned listed. The sample used to test for differences in the level of implementation of Corporate Governance in listed and non listed SOEs are 20 reports in 2012 that the company's annual report on Corporate Governance in accordance SK-16/S.MBU/2012 June 6, 2012, while the sample used to test for differences in margin operating profit of listed and non listed SOEs as many as 40 annual reports in 2012, further samples are used to test the effect of Corporate Governance on firm value is 101 years from 2007 to 2012 annual reports that are based on the availability of data on the web company. Test used in the study was one sample t test one tailed and regression test/ordinary linier square (OLS). Results of the study showed that the implementation of the Corporate Governance and profitability ratios listed SOEs are better than non listed. The next result is that there is a significant effect of Corporate Governance on firm value. Corporate Governance independent variables that affect the value of the firm is the concentration of ownership, managerial ownership, and the number of meetings of the Board of Commissioners. Control variables firm size also significantly influence the value of the firm.
Hubungan Media Richness Terhadap User Trust Dan Persepsi Tanggung Jawab Sosial Perusahaan Dengan Sensitivitas Lingkungan Industri Sebagai Variabel Moderating (Studi Empiris Pada Mahasiswa Pascasarjana Akuntansi Di Jakarta) Agus Sholikhan Yulianto, Nurainun Bangun,
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 (384.161 KB) | DOI: 10.24912/ja.v18i1.557

Abstract

This Study Analyzed The Relationship Richness Media With User Trust And Perception Of Csr With Environmental Sensitivity Of The Industry As A Moderating Variable.
HUBUNGAN RATING BINTANG TERHADAP PERAN AKUNTANSI MANAJEMEN STRATEGIS (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan) Setiawan, Antonius Singgih; 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 | Full PDF (123.359 KB) | DOI: 10.24912/ja.v21i1.137

Abstract

This study aims to test whether the star rating as parameter of level hotel to bring a better impact on the implementation of strategic management accounting role in the 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 rating hotel a positive impact on the implementation of strategic management accounting role in functional role of accounting and the use of strategic management accounting techniques.
Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion Dewi Rachmania, Eni Suharti,
Jurnal Akuntansi Vol 23, No 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.937 KB) | DOI: 10.24912/ja.v23i2.589

Abstract

The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done by tax-payer (small and big enterprise). Generally, these cases have influence to un-performing tax revenue of government. The tool used in this research is the structure equation model (SEM) with partial least square (PLS) alternative approaches. PLS evaluation model is done by assessing outer model and inner model. That used to test 98 samples (respondent) obtained from the slovin’s formula. The result of this reseach show indicates that the implementation of tax officer services/Fiscus have negative impact partially to tax-evasion and fairness of tax regulation has not effect partially on tax evasion.

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