cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 31   32   33   34   35 
Fraud Procurement Of Goods And Services A Perspective Of The Theory Of Planned Behavior Kharisma Nugraha Putra; Iwan Triyuwono; Lilik Purwanti
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 | DOI: 10.24912/ja.v22i3.395

Abstract

This research adopted the theory of planned behavior to examine the factors affecting the intentions fraudulent procurement  of goods and services. The purpose of this research are to examine the effect of attitude toward behavior, subjective norm, and perceived behavioral control on the intentions fraudulent procurement of goods and services. The sample in this study are working group of procurement services units at each city/regency goverment in south borneo.  The method of data collection is survey using questionnary as instrument of the research. The ammount of the sample was 316. The data was analysed using Structural Equation Modelling-Partial least square (SEM-PLS) with WarpPLS 6.0. The result of research finds attitude toward behavior, subjective norm, and perceived behavioral control has a positive effect on the intentions fraudulent procurement of goods and services.
Institutional Ownership, Characteristics Of The Audit Committee And Information Power Earnings I Nyoman Wijana Asmara Putra; Ni Made Dwi Ratnadi
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 | DOI: 10.24912/ja.v22i3.396

Abstract

The objective of this research to test the effect of institusional ownership and committee audit characteristic on the informativeness of earnings. Especially this research to test the non-banking institusional ownership, banking institusional ownership, independent commissioner as the member of audit committee, competence a member audit commitee in accounting and financial, and frequency of meeting held by audit committee. The data is taken from secondary sourced from the Indonesian Stock Exchange. Data were analyzed using multiple regression. The result indicates that, the non-banking institutional ownership, and shareholding by banks positive effect on the informativeness of earnings. Competence audit committee members in the fields of accounting and finance, and frequency of meetings held positive effect on informativeness of earnings. However, the proportion of independent directors on the audit committee does not affect to the earnings informativeness.
The Influence Of Time Budget Pressure And Dysfunctional Behavior To Audit Quality At Bawasda In Gorontalo Province Rio Monoarfa; Hais Dama
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 | DOI: 10.24912/ja.v22i3.397

Abstract

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.
Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank Rika Lidyah
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 | DOI: 10.24912/ja.v22i3.398

Abstract

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.
Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program Nanik Ermawati; Zaenal Afifi; Amin Kuncoro
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 | DOI: 10.24912/ja.v22i3.399

Abstract

The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses. The population used is an individual taxpayer at KPP Pratama Pati. The sampling technique used was convenience sampling method. The test equipment used is the Structural Equation Model (SEM) approach using an alternative method of Partial Least Square (PLS). The results showed that 1). the perception of taxpayers regarding tax amnesty does not affect the willingness of taxpayers to follow tax amnesty, 2). Taxpayer perception regarding tax amnesty does not affect the awareness of taxpayers, 3). The perception of taxpayers regarding tax amnesty does not affect tax knowledge, 4). The awareness of taxpayers influences the willingness of taxpayers, following tax amnesty, 5). Knowledge of taxation does not affect the willingness of taxpayers to take tax amnesty.
Determinants And Impact Of CSR Assurance: Empirical Study In Public Companies In 2016 Calvina Calvina; Melinda Haryanto
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 | DOI: 10.24912/ja.v23i1.439

Abstract

This study aims to examine the influence of industry type, leverage, operational coverage on CSR Assurance and CSR Assurance impact on firm value. The population of this research is a public company contained in the list of Forbes Global 2000 in 2016. Samples taken in this study as many as 200 samples by using purposive sampling method. The analysis model used in this research is logistic regression model and multiple linear regression model. The results showed that industry type and operational coverage proved to have a significant positive effect on CSR Assurance. However, leverage is not proven to have a significant negative effect on CSR Assurance, but research results show that leverage has a significant positive effect on CSR Assurance. In addition, CSR Assurance proved to have a significant positive effect on company value.
Effect Of Good Corporate Governance On Company Profitability RE & Property Sector In Indonesia Ahmad Azmy; Dea Restiya Anggreini; Mohammad Hamim
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 | DOI: 10.24912/ja.v23i1.457

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) on company profitability. The dependent variable are Return On Assets (ROA) and Return On Equity (ROE). The independent variable are Good Corporate Governance (GCG) represented by the Board of Commissioners, the Board of Directors, and the Audit Committee. This study uses secondary data from audited financial statements of Real Estate and Property companies in 2013-2017. The analytical tool used in this study uses panel data regression. Based on the results of the study it is known that the Board of Directors and Audit Committee variables have a significant positive effect on ROA and ROE. The Board of Commissioners variable has no influence and negative relationship to ROA and ROE.
The Effect Of Financial Ratio On Company Value With Inflation As A Moderation Variable Herman Ruslim; Michael Michael
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 | DOI: 10.24912/ja.v23i1.458

Abstract

This study empirically examines the effect of capital structure, company growth, and profitability on firm value with inflation as a moderating variable in issuers in 2012-2015. The sample of this study was 245 issuers. The research method uses the Generalized Method of Moments (GMM) method. The result of this study is indicated that partially positive and significant effect on firm value (PBV) is the capital structure variable (DAR) and profitability (ROA), while company growth (growth) partially has a negative and no significant effect on firm value. Therefore, inflation moderates the effect of the relationship of profitability on firm value. The result of Simultaneous test showed that there is a significant effect of capital structure, company growth, profitability, and inflation simultaneously on firm value. This is indicated by the result of R-squared 19.3141% which indicated that variations in company value can be explained by variable capital structure, company growth, profitability and inflation of 19.3141% and the remaining 80.6859% explained by other factors.
Red Flag And Auditor Experience Toward Criminal Detection Trough Profesional Skepticism Syamsuri Rahim; Muslim Muslim; Asbi Amin
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 | 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.
The Characteristics Of Users Derivative Company Towards The Company’s Value Margarita Ekadjaja; Henny Henny; Agustin Ekadjaja
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 | DOI: 10.24912/ja.v23i1.460

Abstract

The use of derivative instruments can be used to control financial risk to be able to drive an increase in company value. The contribution of this study is to seek the relationship between variables that can increase company value, then increasing the value of the company can achieve the company's goal of increasing shareholder prosperity. The population in this study are all companies listed in the Sharia Stock Index on the Indonesia Stock Exchange in 2014-2016. Multiple linear regression analysis is used to test the hypothesis. The result of the test showed that the Return On Asset and firm size variables have a significant positive effect on the firm value of derivative users. While capital expenditure and dividend yield showed that there is no significant effect on firm value and the leverage variable showed a significant negative effect on firm value.

Page 33 of 62 | Total Record : 620

 31   32   33   34   35 

Filter by Year

1999 2025


Reset
Filter By Issues
All Issue Vol. 29 No. 3 (2025): September 2025 Vol. 29 No. 2 (2025): May 2025 Vol. 29 No. 1 (2025): January 2025 Vol. 28 No. 3 (2024): September 2024 Vol. 28 No. 2 (2024): May 2024 Vol. 28 No. 1 (2024): January 2024 Vol. 27 No. 3 (2023): September 2023 Vol. 27 No. 2 (2023): May 2023 Vol. 27 No. 1 (2023): January 2023 Vol. 26 No. 3 (2022): September 2022 Vol. 26 No. 2 (2022): May 2022 Vol 26, No 1 (2022): January 2022 Vol. 26 No. 1 (2022): January 2022 Vol 25, No 2 (2021): December 2021 Vol. 25 No. 2 (2021): December 2021 Vol. 25 No. 1 (2021): June 2021 Vol 25, No 1 (2021): June 2021 Vol 24, No 2 (2020): December 2020 Vol. 24 No. 2 (2020): December 2020 Vol. 24 No. 1 (2020): June 2020 Vol 24, No 1 (2020): June 2020 Vol. 23 No. 3 (2019): September 2019 Vol 23, No 3 (2019): September 2019 Vol 23, No 2 (2019): May 2019 Vol. 23 No. 2 (2019): May 2019 Vol. 23 No. 1 (2019): January 2019 Vol 23, No 1 (2019): January 2019 Vol 22, No 3 (2018): September 2018 Vol. 22 No. 3 (2018): September 2018 Vol 22, No 2 (2018): May 2018 Vol. 22 No. 2 (2018): May 2018 Vol 22, No 1 (2018): January 2018 Vol. 22 No. 1 (2018): January 2018 Vol. 21 No. 3 (2017): September 2017 Vol 21, No 3 (2017): September 2017 Vol. 21 No. 2 (2017): May 2017 Vol 21, No 2 (2017): May 2017 Vol. 21 No. 1 (2017): January 2017 Vol 21, No 1 (2017): January 2017 Vol. 20 No. 3 (2016): September 2016 Vol 20, No 3 (2016): September 2016 Vol 20, No 2 (2016): May 2016 Vol. 20 No. 2 (2016): May 2016 Vol. 20 No. 1 (2016): January 2016 Vol 20, No 1 (2016): January 2016 Vol. 19 No. 3 (2015): September 2015 Vol 19, No 3 (2015): September 2015 Vol 19, No 2 (2015): May 2015 Vol. 19 No. 2 (2015): May 2015 Vol 19, No 1 (2015): January 2015 Vol. 19 No. 1 (2015): January 2015 Vol 18, No 3 (2014): September 2014 Vol. 18 No. 3 (2014): September 2014 Vol 18, No 2 (2014): May 2014 Vol. 18 No. 2 (2014): May 2014 Vol. 18 No. 1 (2014): January 2014 Vol 18, No 1 (2014): January 2014 Vol. 17 No. 3 (2013): September 2013 Vol 17, No 3 (2013): September 2013 Vol 17, No 2 (2013): May 2013 Vol. 17 No. 2 (2013): May 2013 Vol. 17 No. 1 (2013): January 2013 Vol 17, No 1 (2013): January 2013 Vol 16, No 3 (2012): September 2012 Vol. 16 No. 3 (2012): September 2012 Vol 16, No 2 (2012): May 2012 Vol. 16 No. 2 (2012): May 2012 Vol 16, No 1 (2012): January 2012 Vol. 16 No. 1 (2012): January 2012 Vol 15, No 3 (2011): September 2011 Vol. 15 No. 3 (2011): September 2011 Vol 15, No 2 (2011): May 2011 Vol. 15 No. 2 (2011): May 2011 Vol. 14 No. 2 (2010): Mei 2010 Vol 10, No 3 (2006): September 2006 Vol. 10 No. 3 (2006): September 2006 Vol. 3 No. 1 (1999): January 1999 Vol 3, No 1 (1999): January 1999 More Issue