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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 619 Documents

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PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARA Junita, Afrah; Abdullah, Syukriy
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The purpose of this study was to examine the effect of fiscal pressure (fiscal stress) and the size of the legislature (Legislature size) to change the budget at the district and city in North Sumatra. Results obtained from the model predictions showed that statistically, fiscal pressures negatively affect regional budget changes, while the magnitude of the effect is the opposite legislature. These results suggest that changes in the budget is very important in responding to the magnitude of the reception and the number of board members reflect the interests that must be accommodated in the adjustment state budget.

Determinants And Impact Of CSR Assurance: Empirical Study In Public Companies In 2016 Melinda Haryanto, Calvina,
Jurnal Akuntansi Vol 23, No 1 (2019): January 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

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.

SPIRITUALITAS TEMPAT KERJA (WORKPLACE SPIRITUALITY) DAN MOTIVASI MANAJEMEN LABA (EARNING MANAGEMENT MOTIVATION) Ardana, I Cenik; Dermawan, Elizabeth Sugiarto; Susanti, Merry
Jurnal Akuntansi Vol 20, No 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Tujuan penelitian ini adalah untuk mengkonfirmasi validitas dan reliabilitas model pengukuran Miliman, Czaplewski, dan Ferguson untuk spiritualitas tempat kerja, dan model pengukuran Chen dan Seng untuk motivasi manajemen laba, dan menguji kaitan spiritualitas tempat kerja dengan motivasi manajemen laba. Pengujian model pengukuran menggunakan analisis faktor konfirmatori dan uji keterkaitan menggunakan korelasi bivariat. Sampel dipilih dari para profesional di bidang akuntansi, keuangan, dan audit di Universitas Tarumanagara. Temuan penelitian ini adalah (1) model pengukuran Milliman, Czaplewski dan Ferguson untuk spiritualitas tempat kerja adalah valid dan reliabel; (2) model pengukuran Chen dan Seng untuk motivasi manajemen laba juga valid dan reliabel selama dimensi motivasi manajemen laba dimodifikasi dari yang asli, yang terdiri dari dua dimensi (sikap dan keyakinan kepada investor, tekanan dari pihak terafiliasi) menjadi lima dimensi (sikap dan keyakinan kepada investor, sikap dan keyakinan kepada karyawan, sikap dan keyakinan kepada hukum dan peraturan, sikap dan keyakinan untuk target laba, dan tekanan dari pihak terafiliasi); (3) penelitian iniÃ‚Â memberikan bukti empiris bahwa ada korelasi negatif antara spiritualitas tempat kerja dengan motivasi manajemen laba. Implikasi dari temuan ini, adalah bahwa pembelajaran dan pelatihan spritualitas tempat kerja di lembaga pendidikan formal dan non formal menjadi lebih penting sebagai implementasi hasil penelitian spiritualitas tempat kerja, yang membuktikan bahwa peningkatan kesadaran spiritualitas di tempat kerja dapat meminimalkan motivasi manajemen laba. Ini juga dapat memperkuat transparansi dari tata kelola perusahaan yang sehatThe purpose of this research is to confirm the validity and reliability of the Milliman, Czaplewski and FergusonÃ¢â‚¬â„¢s measurement model of workplace spirituality/WS, and the Chen and SengÃ¢â‚¬â„¢s measurement model of Earning Management Motivation/EMM, and to test the relationship of WS and EMM. The measurement model test used confimatory factor analyses (CFA) and the relationship test used bivariat correlation. The sample was selected from professionals in the field of accountancy, finance, and audit at University of Tarumanagara. The research findings were: (1) the Milliman, Czaplewski dan FergusonÃ¢â‚¬â„¢s measurement model of WS was valid and reliable; (2) the Chen and SengÃ¢â‚¬â„¢s measurement model of EMM was also valid and reliable as long as the dimentions of the EMM to be modified from the original ones, which consisted of two dimentions (attitude and convictions, pressure from affiliated parties) into five dimentions (attitude and convictions to investors, attitude and convictions to employees, attitude and convictions to legal and regulation, attitude and convictions to profit target, and pressure from affiliated parties); (3) this research gave an empirical evidence that there was a significant negative correlation between WS and EMM. The implication of these findings, is that the learning and training of WS in formal and non formal education institutions become more and more important as an implementation of WSÃ¢â‚¬â„¢s research findings, which prove that increasing spiritual consciousness in workplace can minimize management motivation to manage earning. This can also strengthen the transparancy of a healthy corporate governance.

Ketidakpastian Lingkungan Memoderasi Hubungan Antara Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Setiawan, Antonius Singgih
Jurnal Akuntansi Vol 16, No 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Penelitian ini bertujuan mengetahui lebih jauh pengaruh Management Accounting System Informasi

PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM 10 BANK TERKEMUKA DI INDONESIA Satria, Indra; Hatta, Iha Haryani
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Penelitian ini bertujuan untuk mengetahui dampak rasio keuangan terhadap harga saham sepuluh bank terkemuka di Indonesia. Penelitian ini menggunakan metode purposive sampling untuk sepuluh bank yang go public di Bursa Efek Indonesia periode 2013-2014 dengan kriteria berikut : (1) memiliki aset dengan jumlah terbesar pada tahun 2013-2014 (2) memiliki informasi rasio keuangan pada tahun 2013-2014 (3) tidak terjadi pemecahan saham pada tahun 2013-2014 (4) hasil pengolahan data statistiknya memenuhi uji asumsi klasik. Berdasarkan kriteria itu, maka jumlah bank yang terpilih adalah Bank Central Asia Tbk, Bank Negara Indonesia (Persero) Tbk, Bank Mandiri (Persero) Tbk, Bank Danamon Indonesia Tbk, Bank Rakyat Indonesia (Persero) Tbk, Bank Permata Tbk, Bank Pan Indonesia Tbk, Bank CIMB Niaga Tbk, Bank Tabungan Negara (Persero) Tbk dan Bank International Indonesia Tbk. Variabel tidak bebas dalam penelitian ini adalah harga saham, sementara variabel terikat adalah Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Capital Adequacy Ratio (CAR) and Return on Equity (ROE). Data dianalisis dengan menggunakan analisa regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel bebas (LDR, NPL, CAR, and ROE) secara simultan berpengaruh signifikan terhadap harga saham. Secara parsial, LDR, CAR dan ROE berpengaruh signifikan terhadap harga saham. Sementara, NPL tidak berpengaruh terhadap harga saham.This research is to determine the impact of financial ratios on the stock price of ten leading banks in Indonesia. This research using a purposive sampling method for the ten banks that listed on the Indonesian Stock Exchange in the years 2013-2014 with the following criteria : (1) has assets with the largest number in the years 2013-2014 (2) has information about financial ratios in the years 2013-2014 (3) a stock split does not occur in the years 2013-2014 (4) the results of the processing of statistical data meets classical assumption. Based on the criteria, the then banks selected are Bank Central Asia Tbk, Bank Negara Indonesia (Persero) Tbk, Bank Mandiri (Persero) Tbk, Bank Danamon Indonesia Tbk, Bank Rakyat Indonesia (Persero) Tbk, Bank Permata Tbk, Bank Pan Indonesia Tbk, Bank CIMB Niaga Tbk, Bank Negara Indonesia (Persero) Tbk and Bank International Indonesia Tbk. The dependent variable in this research is the stock price, while the dependent variable are Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Capital Adequacy Ratio (CAR) and Return on Equity (ROE). Data were analyzed using multiple linear regression analysis. The results showed that the independent variables (LDR, NPL, CAR, and ROE) simultaneously significant effect on the stock price. Partially, LDR, CAR and ROE have a significant effect on the stock price. Meanwhile, NPL has no effect on the stock price.

Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus Dan Pendapatan Asli Daerah Terhadap Belanja Langsung Di Propinsi Jawa Tengah Hari Setyawati, Nurul Hidayah,
Jurnal Akuntansi Vol 18, No 1 (2014): January 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The Object Of This Research Was To Determine The Effect Of General Allocation Fund, Specific Allocation Fund, And Local Governance Revenueon Central Java.

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN MOTIVASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur di Jakarta dan Tangerang) Gunawan, Aditiya Christianto; Santioso, Linda
Jurnal Akuntansi Vol 19, No 1 (2015): January 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai ada atau tidaknya pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pada perusahaan manufaktur dengan komitmen organisasi dan motivasi sebagai variable moderating. Adanya ketidakkonsistenan hasil dari penelitian-penelitian sebelumnya menjadi motivasi peneliti untuk dilakukannya kembali penelitian ini. Data yang diperoleh dikumpulkan dengan cara menyebarkan kuesioner kepada para manajer perusahaan dan tim penyusun anggaran. Dari 200 kuesioner yang disebarkan kepada perusahaan manufaktur yang berdomisili di daerah Jakarta dan Tangerang, hanya 122 kuesioner yang dapat diperoleh kembali dan 19 kuesioner tidak dapat digunakan karena data yang diisi tidak lengkap. Penelitian ini dilakukan dengan menggunakan bantuan SPSS (Statistical Program For Social Science) versi 19.00. Metode statistik yang digunakan untuk menguji hipotesis yaitu model Simple Regression, Multiple Regression dan Moderated Regression Analysis. Sebelum melakukan pengujian hipotesis dilakukan pengujian kualitas data, dan asumsi klasik. Hasil penelitian menunjukkan partisipasi anggaran berpengaruh terhadap kinerja manajerial, dan interaksi antara partisipasiÃ‚Â anggaran dengan komitmen organisasi juga memiliki pengaruh terhadap kinerja manajerial, sedangkan motivasi tidak berhasil memoderasi pengaruh partisipasi anggaran terhadap kinerja manajerial. Penelitian selanjutnya disarankan agar menambah sektor perusahaan yang menjadi sampel penelitian, serta menambahkan variabel-variabel lainnya yang mempengaruhi kinerja manajerial.The purpose of this research is to analyst the influence of participation in composing budget toward managerial performance, whether through organization commitment and motivation as moderating variable. The inconsistency situations between results of the prior research, about the influence of budget participation on managerial performance become a motivation of this study. Data used in this study is obtained from ideas or perceptions of managers who filled and gave the questionnaires back to the researcher. From 200 questionnaires which distributed to managers on manufacturing companies which stated at Jakarta and Tangerang. 122 (61%) questionnaires were sent back, and 19 questionnaires canÃ¢â‚¬â„¢t used because of the incomplete answer, for then analyzed with moderate regression analysis in SPSS 19.00. The result of these study proving that the value of directly influence between budget participation toward managerial performance. Commitment as variable moderating succeed given influence, but not with the motivation. However, the researcher can make conclusion that organization commitment as moderating variable is influence the managers participation in compose budget toward their performance on managerial activities, but not with the motivation as moderating variable.

Determinasi Hubungan Pengetahuan Dewan Tentang Anggaran Dengan Pengawasan Dewan Pada Keuangan Daerah Studi Empiris Di Dprd Kabupaten Serang Banten Ramdhani, Dadan
Jurnal Akuntansi Vol 18, No 2 (2014): May 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This Study Aims To Test The Relationship Determination Of The CouncilorÃ¢â‚¬â„¢s Knowledge About Budget With CouncilÃ¢â‚¬â„¢s Oversight Upon Region Finance.

PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK BAGI MAHASISWA PERGURUAN TINGGI SWASTA DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOUR Lukman, Hendro; Winata, Sugim
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The purpose of this study is to see how the attitude, subject norms, perceived behavior control and intention to behavior for a career as a public accountant in the perception of accounting students at private universities in Jakarta by using the approach of The Theory of Planned Behaviour (TPB). Data collected for processed were total of 106 questionnaires. Data processed by using Stata, showed that attitude, subject norms and perceived behavior control has a weak correlation and no significant effect among those variables, on student intention became public accountants, and to the behavior of a career as a public accountant through Ã‚Â intention as mediating variable. However, the relationship between intention on student become a public accountant to the behavior of a career as a public accountant has a strong relationship and have a significant impact. It can be concluded that the respondents' interest in working as a public accountant only temporarily as a stepping stone to other professions

DAMPAK PENERAPAN PSAK NO. 50 DAN 55 (REVISI 2006) TERHADAP FORWARD EARNINGS RESPONSE COEFFICIENT DAN RELEVANSI NILAI DARI DERIVATIF KEUANGAN: (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Oktavia, Oktavia; Siregar, Sylvia Veronica N.P.; Djakman, Chaerul D.
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock marketÃ¢â‚¬â„¢s ability to predict firmsÃ¢â‚¬â„¢ future earnings, which we refer to as stock price informativeness. Our proxy for the stock price informativeness is the forward earnings response coefficient, FERC. This study also investigated whether there is an increase in value-relevance of derivative financial instruments after the implementation of SFAS No. 50 and 55 (revised 2006) in Indonesia. This study found that: (1) the implementation of SFAS No. 50 and 55 (revised 2006) in financial firms which use derivative financial instruments, can increase the ERC but not increase the FERC, and; (2) After the implementation of SFAS No. 50 and 55 (revised 2006), the fair value of derivative financial instruments has significantly positive impact to the market value of equity. These findings suggest that the implementation of Indonesia SFAS No. 50 and 55 (revised 2006) has increased the transparency of derivative financial instrument.

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Editorial Address Jln. Tanjung Duren Utara No.1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

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

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submisipaper@fe.untar.ac.id

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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

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Dki jakarta

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