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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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Analisis karakteristik kunci yang mempengaruhi kualitas audit Idawati, Wiwi
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 (463.695 KB) | DOI: 10.24912/ja.v22i1.321

Abstract

The aim of this research was to get the empirical evidence about the effect of professionalism, integrity, and audit fee on quality audit. This research uses causal-comparative method with primary data that acquired from the distribution of questionairres. The research population was 255 Public Accounting Firm (KAP) in DKI Jakarta are registed at IAPI, and sample in this research was 41 Public Accounting Firm (KAP) in DKI Jakarta, with a simple random sampling technique. Researcher managed to collect 177 respondents from 41 Public Accounting Firm (KAP). Data analysis was used multiple linear regression. Based on the research, variable professionalism, integrity, and audit fee variable have simultaneously effect on quality audit.
Pengaruh corporate governance, profitability, dan foreign ownership terhadap dividend policy pada perusahaan manufaktur yang terdaftar di bursa efek indonesia Periode 2014-2016 Bangun, Nurainun; Yuniarwati, Yuniarwati; Santioso, Linda
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.189 KB) | DOI: 10.24912/ja.v22i2.353

Abstract

The purpose of this research is to analyze the effect of corporate governance, profitability, and foreign ownership on dividend policy. This research uses manufacturing company listed in Indonesia Stock Exchange for the period 2014-2016 as the population. Using purposive sampling, 95 data are selected as samples. Data processing in this research uses software program IBM SPSS version 23. The result shows that board size have a significant effect on dividend policy. Board independence do not have a significant effect on dividend policy. CEO duality do not have a significant effect on dividend policy. Profitability have a significant effect on dividend policy. Foreign ownership have a significant effect on dividend policy.
PRAKTEK TATA KELOLA DAN KEPEMILIKAN INSTITUSIONAL: BUKTI EMPIRIS DARI SEKTOR INDUSTRI PERBANKAN Pangeran, Perminas; Salaunaung, Deresti
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 (252.418 KB) | DOI: 10.24912/ja.v20i2.55

Abstract

Tujuan dari penelitian ini adalah menguji pengaruh praktek tata kelola perusahaan terhadap kepemilikan institusional pada perusahaan perbankan di Indonesia. Pengujian dilakukan dengan menggunakan skor tata kelola perusahaan terhadap kepemilikan institusional. Penelitian ini dilakukan terhadap 26 bank yang terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa praktek tata kelola perusahaan memiliki pengaruh positif terhadap kepemilikan institusional. Hasil penelitian ini mengindikasikan bahwa investor institusional cenderung memegang saham perusahaan dengan tata kelola yang baik dan mendukung usaha Bank Indonesia dalam meningkatkan praktek tata keloladi sektor perbankan.The purpose of this study is to examine the impact of corporate governance practice on institutional ownership at the banking company in Indonesia. The research is carried by looking at the score of corporate governance on institutional ownership. This study was conducted on 26 banks listed on the Indonesia Stock Exchange.The results showed that corporate governance practices have a positive influence on institutional ownership. The results of this study indicate that institutional investors tend to hold shares of companies with good corporate governance and support the efforts of Bank Indonesia in improving governance practices in the banking sector.
Red Flag And Auditor Experience Toward Criminal Detection Trough Profesional Skepticism Asbi Amin, Syamsuri Rahim, Muslim Muslim,
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 (357.361 KB) | DOI: 10.24912/ja.v23i1.459

Abstract

This research was conducted to examine the influence of red flags variables, auditor work experience and professional auditor skepticism on fraud detection. The test is to seek the influence of red flags variables and work experience on professional auditor skepticism. And the test of the red flag variables and auditor work experience on fraud detection through professional auditor skepticism. The number of samples used was 40 people from 8 Public Accountant offices in Makassar City using the census method. Data collection research uses questionnaires in the form of questionnaires. The data analysis technique used is the Partial Least Square (PLS) Method. The results showed that the red flags and professional skepticism had a positive and significant influence on fraud detection, while the auditor's work experience had a positive but not significant influence on fraud detection. Red flag and auditor work experience have a positive and significant influence on professional skepticism. Professional skepticism is able to mediate the significant influence between red flags and auditor work experience on fraud detection.
PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI, MOTIVASI DAN STRUKTUR DESENTRALISASI SEBAGAI VARIABEL PEMODERASI Wiratno, Adi; Ningsih, Wahyu; Putri, Negina Kencono
Jurnal Akuntansi Vol 20, No 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.092 KB) | DOI: 10.24912/ja.v20i1.81

Abstract

Salah satu cara yang diyakini mempengaruhi keberhasilan pemerintah dalam meningkatkan kinerja adalah untuk melaksanakan rencana tersebut sebaik mungkin, yaitu dalam proses penganggaran. Karena sifat dari anggaran yang mungkin berdampak anggaran disfungsional maka cara yang tepat untuk mencegah adalah melalui partisipasi semua manajer garis anggaran di Pemkab. Purbalingga. Faktor-faktor yang dapat meningkatkan efek dari partisipasi anggaran pada peningkatan kinerja manajerial seperti meningkatkan komitmen organisasi, motivasi dalam manager dan kondisi pendelegasian wewenang semakin terdesentralisasi. Penelitian ini menganalisis pengaruh partisipasi anggaran terhadap kinerja manajerial dan pengaruh komitmen organisasi, motivasi dan struktur desentralisasi di moderasi hubungan partisipasi anggaran terhadap kinerja manajerial di Pemkab. sampel Purbalingga.The digunakan adalah 269 manajer Pemerintah Pemerintah Kabupaten Purbalingga untuk semua unit kerja regional. Teknik sampling yang digunakan adalah proporsional stratified random sampling. menguji hipotesis pertama menggunakan regresi linier sederhana, dan analisis regresi lain menggunakan dimoderasi. Berdasarkan analisis di atas semua hipotesis dapat disimpulkan bahwa efek positif dari partisipasi anggaran terhadap kinerja manajerial. Komitmen organisasi dan struktur desentralisasi memoderasi hubungan antara partisipasi anggaran terhadap kinerja manajerial. Sedangkan variabel motivasi tidak dapat memoderasi hubungan partisipasi anggaran terhadap kinerja manajerial pada SKPD di Pemkab. Purbalingga.One way that is believed to influence the government's success in improving performance is to carry out the plan as best as possible, ie in budgeting process. Because of the nature of the budget that might have an dysfunctional budget impact then the right way to prevent is through the participation of all the budget line manager at Pemkab. Purbalingga. Factors that may increase the effect of budget participation on managerial performance improvements such as increasing organizational commitment, motivation within the manager and conditions of the delegation of authority is increasingly decentralized. This study analyze the effect of budget participation on managerial performance and the influence of organizational commitment, motivation and a decentralized structure in moderating the relationship of budget participation on managerial performance in Pemkab. Purbalingga.The samples used are 269 government manager of Pemerintah Kabupaten Purbalingga for all the regional work units. The sampling technique used is disproportionate stratified random sampling. The first hypothesis testing using simple linear regression, and for another using moderated regression analysis. Based on the analysis above all hypotheses can be concluded that the positive effect of budget participation on managerial performance. The commitment of the organization and structure of decentralized moderate the relationship between budget participation on managerial performance. While the motivation variable can not moderate the relationship of budget participation on managerial performance at SKPD in Pemkab. Purbalingga
Pengaruh Corperate Social Resposibility (CSR) Disclosure Terhadap Nilai Perusahaan Shinta Nugraheni, Djoko Suhardjanto,
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 (267.885 KB) | DOI: 10.24912/ja.v16i2.527

Abstract

Tujuan penelitian ini adalah untuk menguji efek CSR pada nilai perusahaan
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA KEUANGAN BUMN DAN NON BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2009-2012 Yanti, Yanti
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 (154.972 KB) | DOI: 10.24912/ja.v19i2.97

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris tentang pengaruh CSR dan environmental performance terhadap kinerja keuangan pada perusahaan BUMN dan non BUMN. Model penelitian menggunakan metode empiris dengan data sekunder yang diperoleh dari situs www.idx.co.id, situs www.menlh.go.id, dan website resmi perusahaan sampel. Jumlah sampel yang digunakan dalam penelitian ini adalah 21 perusahaan, terdiri dari 5 perusahaan BUMN dan 16 perusahaan non BUMN sektor pertambangan, semen, logam, kimia, kertas, consumer goods, kaca, minuman, dan farmasi yang terdaftar di Bursa Efek Indonesia periode 2009-2012. Hasil penelitian mengindikasikan bahwa Corporate Social Responsibility dan Environmental Performance memiliki pengaruh yang signifikan dan positif terhadap kinerja keuangan perusahaan.This study aims to examine and obtain empirical evidence about the influence of CSR and environmental performance on financial performance on state- owned enterprises and non-state enterprises. The research model using empirical method with secondary data obtained from the site www.idx.co.id, www.menlh.go.id site, and the official website of the sample companies. The samples used in this study were 21 companies, consisting of five state-owned companies and 16 non-SOE companies mining, cement, metals, chemicals, paper, consumer goods, glass, beverages, and pharmaceuticals listed in Indonesia Stock Exchange the period 2009 - 2012. The results of the study indicate that Corporate Social Responsibility and Environmental Performance has a significant and positive influence.
Anteseden Manajemen Laba Dan Konsekuensinya Terhadap Laporan Korporasi Berkelanjutan (CSR) Sudaryono, Bambang
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 (173.107 KB) | DOI: 10.24912/ja.v18i1.553

Abstract

The Goal Of This Paper Is To Examine Whether Affected By Antecedents Of Earning Management And Toward Under The Term Corporate Sustainability
FRAUD TRIANGLE SEBAGAI PENDETEKSI KECURANGAN LAPORAN KEUANGAN Wahyuni, Wahyuni; Budiwitjaksono, Gideon Setyo
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 (208.437 KB) | DOI: 10.24912/ja.v21i1.133

Abstract

The financial statements are structured representation of the financial position shows the financial performance of an entity. On the other hand, the Financial Services Authority in Indonesia gave the sanction to capital market players for cheating Financial Statements. This shows that the financial statement fraud cases occurring in Indonesia are part of the failure of an audit conducted by the Public Accounting Firm (KAP). This study aims to examine the influence of fraud triangle in detecting fraudulent financial statements. The object of this study using the financial statements of companies listed on the Indonesia Stock Exchange in the 2012-2014 time period. This study uses 123 data samples are taken using purposive criteria. The data were analyzed using multiple linear regression analysis. The results showed that razionalization significant effect on the financial statements fraud. Meanwhile, the financial stability, external pressure, financial targets, the nature of the industry, ineffective monitoring did not significantly affect the financial statements fraud. This study contributes to the regulators to adopt measures to improve the quality of audits, especially in detecting fraud.
Profitability Moderate The Effect Of Firm’s Characteristic On Capital Structure Pancawati Hardiningsih, R.M. Oktaviani, Ceacilia Srimindarti, Firdaus Damas Septio Ardiansyah,
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 (567.125 KB) | DOI: 10.24912/ja.v23i2.580

Abstract

The objective of this study is to examine and analyze the influence of the asset structure and the company size on the capital structure with profitability as a moderating variable. Company managers must make an efficient comparison between internal and external capital to maximize the benefits. The populations of this study areproperty and real estate companies which were listed in Indonesia stock exchange. The sample selection use purposive sampling method. The criteria which used for sampling were: (1) publishing financial statement; (2) make a profit; (3) holding data on asset structure and profitability; (4) using rupiah. The analysis tool usedin this research is PLS. The result of this study showed that asset structure and company size had a positive influence on the capital structure. Profitability moderate the influence of asset structure on the capital structure, and moderate the influence of the company size on a capital structure.

Page 20 of 62 | Total Record : 620

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