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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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MORALITAS, PENGENDALIAN INTERNAL DAN GENDER DALAM KECENDERUNGAN TERJADINYA FRAUD Merawati, Luh Komang; Mahaputra, I Nym Kusuma Adnyana
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Morality, Internal Control and Gender in Fraud.University is an economic entity 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 accounting errors to mislead the financial statement readers and usersin order to taking advantages. This research conducted with research design experiments 2x2 factorial by adding a gender perspective in examining the tendency of commit accounting fraud between individuals who have a (high or low) level of moral reasoning and (with or without) elements of internal control organization as factors that could cause accounting fraud. Data was analyze withÃ‚Â two-ways ANOVA and Mann Whitney test in testing hypotheses. Research results indicate significant differences in the tendency of the accounting fraud due to the level of morality, internal control and gender. The results of this study are expected to provide recommendations in evaluating internal control policy to prevent fraudulent accounting practices and the importance of ethics and character education in the university environment to reduce the intention ofÃ‚Â fraud.

The Implications Of CSR And GCG On Tax Avoidance Itjang D Gunawan, R. Rosiyana Dewi,
Jurnal Akuntansi Vol 23, No 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The disclosure of a company's social responsibility (CSR) showed how much the company has a motive for its environmental welfare; a company that has high responsibility prevents violations that have a negative impact on their environment, including tax evasion. This study aims to examine the effect of CSR disclosure on tax avoidance and test the GCG component, audit committee and independent commissioners in moderating the effect of CSR on tax avoidance. The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015. Samples were obtained using a purposive sampling method with 108 samples. This research is quantitative research. The research test uses multiple regressions, such as goodness of fit test and hypothesis test. This study provides evidence that there is a positive influence between CSR on tax avoidance, besides that the audit committee as a moderating variable weakens the positive influence of CSR on tax avoidance, but independent commissioners are not proven as moderating variables between the effects of CSR towards tax avoidance.

VOLUNTARY TAX COMPLIANCE WAJIB PAJAK PERUSAHAAN PERHOTELAN: DETERMINAN, KEPERCAYAAN DAN KEKUASAAN LEGITIMASI Hakim, Zulkarnain; Handajani, Lilik; Inapty, Biana Adha
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The aim of this research are to give empirical proof about: (1)the influence procedural juctice and moral obligation toward voluntary tax compliance. (2) the influence of trust within mediation influence between procedural juctice and moral obligation toward voluntary tax compliance. (3) the influence of legitimation power within moderation influence of tust toward voluntary tax compliance. Data collection in this research using quisioner. As many as 108 quisioner Ã‚Â divided to manager and accountan in each hotel. From data above, 91 quisioner are given back by responden. So, 91 quisioners can be used in analysis proses. The result of this research eviden, the procedural jucticeand moral obligation ralated to voluntary tax compliance. The result of this research also eviden the role Ã‚Â mediation of trust. Voluntary tax compliance Ã‚Â occurs becouse of procedural juctice and moral obligation direct to voluntary tax compliance through mediation of trust, and realionship between trust and voluntary tax compliance are not moderation by legitimation power.

PENGARUH TOTAL ASSET TURN OVER, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP ACCUMULATION DISTRIBUTION LINE Haningsih, Luna; Zulkifli, Zulkifli; Doktoralina, Caturida Meiwanto
Jurnal Akuntansi Vol 18, No 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Fundamental and technical analysis is used by analysis to predict the trend ofstock price and trading volume. Studies conducted aimed to determine the effect of fundamental analysis to technical analysis. Combining two forms of analysis can produce a more accurate prediction of the stock price movement of listed cement companies in Indonesia Stock Exchange. Research experts indicate that the fundamental and technical analysis can be used independently with the ability to predict stock price movements. This study combines both analysis in a model that can provide a more robust predictive capability in the Company's share price movements of cement. Fundamental analysis is the economy wide scope, one of the predictions of financialÃ‚Â performance. In this study the total asset turnover, return on assets and return on equityto determine which stocks are pretty good. While technical analysis is usedaccumulation distribution line that has a better ability to predict future stock prices because the data contained technical stock price and trading volume to determine when to buy and sell momentum. These results indicate that the total asset turnover, return on assets and return on equity significantly influence the accumulation distribution line. While the individual that the return on equity has no significant effect. The results of this study are expected to improve knowledge for the readers, especially investors in order to obtain optimal benefits.

Analyzing factors that influence syariah commercial bank financial performance in indonesia based on syariah Enterprise theory (set) perspective Fitriani, Ajeng Pipit; ,, Sutrisno; Rahman, Aulia Fuad
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This research purpose is to test empirically and analyze the influence of zakat, qardh, murabahah, mudharabah, musyarakah, and corporate social responsibility (CSR) towards financial performance (ROA) Commercial Bank Syariah in Indonesia in 2012-2016 period of time. The analyzing technique used double linear regression. Research population is Syariah Commercial Bank listed in Financial Service Authority (in Indonesia called OJK) year 2012-2016. The sample taken by using purposive sampling, within the Syariah Commercial Bank criteria that showed the financial report in 2012-2016 period. The data taken based on publication that conducted by the enlisted Banks. Thus, the number of taken samples is 10 out of 13 Syariah Commercial Bank in Indonesia. The research result showed that zakat, qardh, and murabahah does not affect the Syariah Commercial Bank financial performance. Mudharabah and corporate social responsibility (CSR) showed significant negative influence towards Syariah Commercial Bank financial performance, while musyarakah affects significantly positive toward Syariah Commercial Bank financial performance in Indonesia.

PENGARUH SOLVABILITAS, SEGMEN OPERASI, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Kurniawati, Herni; Setiawan, Fanny Andriani; Kristanto, Septian Bayu
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Timeliness is one of the indicators used in the measure how quickly and accurately a company in publish financial reports in the context of decision making for investors. The information presented on time is considered able to provide a description of the condition that the company in a state of healthy both in the financial management internal control and routine operational activities. Audit delay is defined as a shift in the time that caused by delays in the settlement of the annual financial audit reports. This can occur because of a problem that appears not only from internal company but can also occur because of external factors. In this research we examined whether the solvency, operating segment of the company, and reputation Public Accountant (the big four and non-the big four) have an impact on the duration and scope of the work of the auditor. The object of this research is manufacturing companies listed in Indonesia Stock Exchange period 2011-2013. This research uses linear regression to test is whether or not the influence of solvency, operating segment and reputation Public Accountant to audit delay, aided by a software program eviews 6 and PASW Statistics 18. The results of this research are (1) the level of solvency of companies has positive effect on audit delay, (2) the number of business segments and the number of geographical segment has a negative effect on audit delay, (3) the reputation of Public Accountant has positive effect on audit delay.

Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank Lidyah, Rika
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This research empirically tested the factors of fraud occurrence in sharia banks based on fraud triangle theory, which is motivation, opportunity and rationalization must be fulfilled for the occurrence of fraud. This research develops indicators as a proxy of motivation, opportunity and rationalization. Factors tested in this research is the Islamic Corporate Governance to fraud with the Islamicity Financial Performance Index as a mediator in sharia banks 2012-2016.This research using quantitative method with secondary data. Data are obtained from annual reports published by Islamic banks. The test is done by path analysis and processed using SPSS. The result of research shows that Islamic Corporate Governance has no effect to Islamicity Performance Index, Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) influence to Fraud, Islamic Corporate Governance has no effect to Fraud, and Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) does not mediate the influence of Islamic Corporate Governance to Fraud on Islamic Bank or it can be said that there is no mediation. This research shows that factors based on fraud triangle are effective for use in explaining fraud.

PENGARUH FAKTOR AKUNTANSI TERHADAP PREDIKSI PERINGKAT OBLIGASI Henny, Henny
Jurnal Akuntansi Vol 20, No 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Tujuan dari penelitian ini adalah untuk mengungkapkan faktor akuntansi yang mempengaruhi prediksi peringkat obligasi pada perusahaan non keuangan di Bursa Efek Indonesia. Data diambil dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel sebanyak 20 perusahaan dengan menggunakan purposive sampling method. Metode penelitian yang digunakan untuk menguji hipotesis adalah logistic regression analysis metode stepwise untuk menguji faktor akuntansi yaitu variabel independen leverage, liquidity, profitability, productivity dan growth terhadap variabel dependen prediksi peringkat obligasi. Hasil dari penelitian ini adalah variabel profitability dan productivity memiliki pengaruh terhadap prediksi peringkat obligasi perusahaan non keuangan.The purpose of this study was to reveal the accounting factors that affect the predictions bond ratings on non-financial companies in the Indonesia Stock Exchange. Data taken from non-financial companies listed on the Indonesia Stock Exchange. The selection of a sample of 20 companies using purposive sampling method. The method used to test the hypothesis is a stepwise method logistic regression analysis to examine of accounting factors namely the independent variable leverage, liquidity, profitability, productivity and growth on the dependent variable prediction bond ratings. Results from this study are variable profitability and productivity have an influence on the prediction of non-financial corporate bond ratings

Hubungan Proporsi Komisaris Independen dengan Earnings Management ., Makhdalena
Jurnal Akuntansi Vol 16, No 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Kroses moneter yang terjadi padaÃ‚Â tahun 1997 dan bangkrutnya perusahaan raksasa dunia pada tahun 2000an

PENGARUH KARAKTERISTIK PERUSAHAAN DAN AUDITOR TERHADAP AUDIT DELAY (Studi Kasus Pada Perusahaan Hotel, Restoran, dan Pariwisata di Bursa Efek Indonesia) Innayati, Citra Dirgahayu; Susilowati, Endah
Jurnal Akuntansi Vol 19, No 3 (2015): September 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Penelitian ini bertujuan untuk menguji, membuktikan, dan menganalisis pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi KAP, dan Opini Auditor terhadap Audit delay.Variabel penelitian ini adalah Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi KAP, Opini Auditor, dan Audit Delay. Sampel penelitian ini adalah perusahaan Hotel, Restoran, dan Pariwisata yang terdaftar di BEI periode 2010-2013. Pemilihan sampel menggunakan purposive sampling dan diperoleh 40 sampel dari 10 perusahaan selama tahun 2010-2013. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan (Annual Report) perusahaan sektor Hotel Restoran, dan Pariwisata yang terdaftar di Bursa Efek Indonesia periode 2010-2013 yang telah diaudit dan kemudian diklasifikasikan berdasarkan kriteria-kriteria yang telah ditentukan. Teknik analisis menggunakan analisis regresi linier berganda dengan variabel dummy. Berdasarkan hasil penelitian yang telah dilakukan membuktikan bahwa model regresi yang dihasilkan tidak sesuai untuk menguji pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi KAP, dan Opini Auditor terhadap Audit Delay. Berdasarkan pengujian parsialÃ‚Â membuktikan bahwa Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi KAP, dan Opini Auditor tidak berpengaruh signifikan terhadap audit delay.This study aimed to test, to prove and analyze the influence of company size, complexity of operations of the Company, Reputation of Audit Firm and AuditorÃ¢â‚¬â„¢s Opinion toward audit delay. Variabel this research is company size, complexity of operations of the Company, Reputation of Audit Firm, AuditorÃ¢â‚¬â„¢s Opinion, and Audit Delay. The sample was company Hotel, Restaurant, and Tourism, which is listed on the Stock Exchange 2010- 2013. The sample selection using purposive sampling and obtained 40 samples of 10 companies during 2010-2013. The data used in this research are secondary data from the annual financial statements (Annual Report) sector company Hotel Restaurant, and Tourism, which is listed on the Indonesia Stock Exchange 2010-2013, audited and then classified based on the criteria that have been determined. Techniques of analysis using multiple linear regression analysis with dummy variables. Based on the research that has been done to prove that the resulting regression model is not appropriate to examine the influence of company size, complexity of operations of the Company, Reputation of Audit Firm and AuditorÃ¢â‚¬â„¢s Opinion toward Audit Delay. Based on the partial testing proves that the company size, complexity of operations of the Company, Reputation of Audit Firm and AuditorÃ¢â‚¬â„¢s Opinion no significant effect on audit delay.

Page 17 of 62 | Total Record : 620

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Home Page

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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

Abstract

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

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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