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
 32   33   34   35   36 
Factors That Influence The Interest In Using Tax Consultant Services Rina Hartanti; Muhammad Nuryatno
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.v23i1.461

Abstract

The aim of the study is to examine the effect of tax sanction assertivenessfactors, knowledge oftaxation, taxpayer motivation, and the tax authorities’ service quality on the interest in using tax consultant services. Data was obtained by distributing 200 questionnaires to all personal taxpayers located in the working area in DKI as respondents and only 192 questionnaires were successfully filled out and returned, hence, analyzed using Structural Equation Models (SEM). The result of the study showed: (1)Tax sanction assertiveness does not affect the interest of taxpayers in using tax consultant services. (2) Knowledge of taxation has apositive and significant effect on the interest in using tax consultant services. (3) Motivation of taxpayers has a positive and significant effect on the interest in using tax consultant services. (4) Tax authorities’ servicequality does not affect the interest in using tax consultant services.
Influence of Internal Control Activities And Characteristics Of Audit Committee On The Quality Of Audit Implementation By A Public Accounting Firm Poppy Sofia; Ilya Avianti
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.v23i1.465

Abstract

The purpose of this study is to examine the Influence of Internal Control Activities and The Characteristics of The Audit Committee on The Quality of Audit Performed by aPublic Accountant Firm by conducting asurvey on General Insurance Companies in Indonesia. The method used is descriptive analysis. Ourpopulation is made of Internal Auditors and Audit Committee of General Insurance Companies in Indonesia registered onthe Financial Services Authority as of October 2017. We found out that The Characteristics of an Audit Committee had a positive and significant effect on The Quality of Audit Performed by aPublic Accountant Firm on General Insurance Companies in Indonesia. We fount also that Internal Control Activities and The Characteristics of the Audit Committee as a whole, have a positive and significant effect on The Quality of Audit Performed by aPublic Accountant Firm on General Insurance Companies in Indonesia.  
The Role Of Corporate Governance Mechanism On Voluntary Disclosure Andrew Gunawan
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.v23i1.467

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.
The Electronic Systems And Taxpayer Compliance R. M. Oktaviani; R. Wahono; C. Srimindarti
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.v23i1.468

Abstract

Tax administration reform is a step taken by the government to increase the taxpayer compliance. This study aimed to examine and analyze the effect of e-Billing and e-Filing systems on the  taxpayer compliance. In addition, it was also meant to test and analyze the influence of understanding the internet as a moderating relationship between the implementation of the e-Filing system on the taxpayer compliance.The sample of 105 respondents. The results of this study indicated that the application of e-Billing system did not affect the taxpayer compliance, while the application of e-Filing system has a positive and significant effect on the tax compliance. While understanding the internet is proven to strengthen the positive relationship between the application of e-Filing system to the taxpayer compliance.
The Role Of Foreign Ownership In Moderating The Effect Of Company Size On Intellectual Capital Disclosure Ming Chen
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.v23i1.469

Abstract

The purpose of the empirical study is to examine whether foreign ownership in moderating the relationship between company size and disclosure of intellectual capital. In this study, the variables of foreign ownership are measured by the amount of foreign ownership divided by the total number of shareholders in the company. The size of the company is proxied by Market Capitalization. Moreover, the disclosure of intellectual capital is measured by the ICD (Intellectual Capital Disclosure) Index which amounts to 25 items. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017. This study uses the MRA model and uses SPSS as a testing tool. The result of this study is the foreign ownership is able to moderate the relationship between company size and disclosure of intellectual capital.
Prosedur Mekanisme Pembiayaan Investasi Melalui Leasing Edalmen .
Jurnal Akuntansi Vol. 3 No. 1 (1999): January 1999
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v3i1.486

Abstract

Leasing is a agreement between the legal owner of land, property , euipment oe other capital goods (the lessor) and a third party (person or company).
Pengaruh pengungkapan Akuntansi, Akuntansi Konservatif, Komite Audit dan Kualitas Auditor Eksternal Terhadap Manajemen Laba Urip Santoso
Jurnal Akuntansi Vol. 16 No. 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i1.515

Abstract

Penelitian ini ingin mengetahui pengaruh pengungkapan akuntansi
Analisis Dampak Karakterikstik Personal, Pengalaman Audit, dan Independensi Akuntan Publik Terhadap Penerapan Etika Akuntan Publik dan Implikasinya Terhadap Kualitas Audit Amilin .
Jurnal Akuntansi Vol. 16 No. 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i1.516

Abstract

Tujuan penelitian ini adalah untuk menganalisa
Pengaruh Profesionalisme Auditor Terhadap Resiko Audit Deddy Supardi
Jurnal Akuntansi Vol. 16 No. 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i1.517

Abstract

Tujuan penelitian ini adalah untuk menguji korelasi antara faktor-faktor dari profesionalisme auditor
Implikasi Penerapan Manajemen Angaran, Standart Akuntansi dan Kualitas Informasi Keuangan Terhadap Kinerja Unit Satuan Kerja Pemerintah Daerah Ridwan .
Jurnal Akuntansi Vol. 16 No. 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i1.518

Abstract

Tujuan penelitian ini untuk menguji

Page 34 of 62 | Total Record : 620

 32   33   34   35   36 

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