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
 52   53   54   55   56 
Good Company Governance And Risk Management On Company Value With Bank Performance Jefry Gasperz; Christina Sososutiksno; Franco Benony Limba
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1040

Abstract

Economics movements either real sector or monetary sector undergo dynamic development and affect the economy banking sector. This study aims to elucidate bank performance preceding and proceeding the administration of regulation of Financial Service Authority and distinctive evaluation between GCG and risk management. This study is an approach used to observe all demands and information related to corporation values (Banks) which can be completely prepared by policy makers. Explanative survey with structural equation modeling analysis is employed. Research samples are state, foreign, and private banks which are accessible from Bank Indonesia (BI) website, 2010 – 2018 period. GCG and Risk Management have a positive effect on company value, while bank performance has a negative effect on company value. GCG has a negative effect on bank performance while risk management has a positive effect on bank performance. The roles of Financial Service Authority influence the average mechanism value of GCG and risk management, meanwhile bank performance and company’s values have no effects when compared with beforehand and afterward the formation of Financial Service Authority.
The Internal Control And Financial Statements As Moderating Of Ethical Climate Xaverius M Y Janwarin; I Made Narsa
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1046

Abstract

This study aims to analyze the effect of the government's internal control system on the government of financial statements quality with the moderating role of the ethical climate of the organization. The survey method was conducted on 80 employees of the planning and finance division of the Maluku Provincial Government who participated in this study. Research data in the form of survey questionnaires were collected and analyzed using smart PLS. The results of this study indicate that the government's internal control system and ethical climate of the organization have a positive and significant effect on the government of financial statements quality. The variable of the government's internal control system has a positive and significant effect on the ethical climate of the organization. The ethical climate of the organization variables can moderate the effect of the government's internal control system on the government of financial statements quality in a positive and significant way.
Public Ownership And Firm Value: Mediation Role Of Carbon Emissions Disclosure Suwandi Ng; Robert Jao; Fransiskus E. Daromes; Monica
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1049

Abstract

Carbon emissions and the risk of climate change have a great impact on the environment and company performance. This study provides empirical evidence that public ownership encourages the disclosure of carbon emissions and their subsequent impact on firm value. In contrast to previous studies related to the driving factors for carbon emission disclosure which only focused on the role of directors and aspects of company characteristics, this study considers the ownership aspect in this case public ownership in encouraging the disclosure of carbon emissions and its subsequent impact on firm value. The research data was obtained from the Financial Statements of 122 companies listed on the Indonesia Stock Exchange for the observation period from 2015 to 2019. The data were selected using the purposive sampling method. The results of this study indicate that public ownership has a positive and significant effect on the disclosure of carbon emissions while a company is owned by the public increases firm value but not significantly. The results also show that disclosure of carbon emissions plays a role in mediating public ownership of the value of the company. The implications of this study confirm the stakeholder theory that companies should protect stakeholders by implementing environmental management and disclosing sustainability reports that provide information about their social, economic, and environmental performance.
Carbon Emission Disclosure And Green Accounting Practices On The Firm Value Wenni Anggita; Ari Agung Nugroho; Suhaidar
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1052

Abstract

This research was conducted to analyze and examine how the effect of disclosure of carbon emissions and green accounting practices to firm value with a sample of customer goods companies in Indonesia. The measurement of carbon emission disclosure will use the check list obtained from the Carbon Disclosure Project proposed by Choi et al., 2013 while the Green Accounting Practice uses the Global reporting index contained in the company's financial statements. This study wants to measure how actually Carbon emission disclosures and Green accounting practices affect the firm value. By using the legitimacy theory that focuses on the company's relationship with the community and its environment, then of course the company will always make improvements and prevention of environmental problems that will have an impact on the existence of the company. The company will certainly do various ways, one of which is by conducting carbon emission disclosures which are expected to gain legitimacy so that the company has a level of sustainability. The sample of this study is 16 customer goods companies in Indonesia with an observation period of 2 years 2019-2020 so that there are 32 observation data. By using multiple linear regression of panel data, the results of the study suggest that carbon emission disclosure have no influence or no effect on firm value meanwhile green accounting practices affect on firm value.
Transformative Leadership, Locus Of Control On Fraud Detection And Environmental Performance Agus Bandiyono
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1063

Abstract

This study aims to determine the effect of transformative leadership, and locus of control on fraud detection with environmental performance as a moderating variable. This research was conducted by the government agency XYZ with a sample of 40 respondents. The data comes from a questionnaire that is filled in by the respondent. The results of this study are transformational leadership has a positive effect on fraud detection, locus of control has a positive effect on fraud detection, the environmental performance has a positive effect on fraud detection, and environmental performance can strengthen the influence of transformational leadership on fraud detection, and environmental performance can strengthen the influence of locus of control on fraud detection.
The Factors Impact On Earnings Management On Indonesia Mining Company Martinus Robert Hutauruk; Agus Riyanto; Greacela Utami Putri
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1067

Abstract

This purpose of this research to analyze the impact of size, age, profitability, and leverage on earnings management of the company. The data sampling was selected using a purposive sampling technique to obtain 20 mining companies listed on the Indonesia Stock Exchange IDX that can meet the criteria. The analysis in this study was binary logistic regression analysis through SPSS 26. The analysis found that firm size insignificant effect on earnings management. Company age has a negative and significant impact, profitability has no significant effect, and leverage insignificant effect on firm earnings management.
Predictors Of Accountability Creating In Educational Accountant: Professionalism As A Mediator Indah Masri; Thyas Tri Agathya; Ameilia Damayanti; Amelia Oktrivina
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1082

Abstract

The Research Examines The Effect Of Accountant Competence, Educator Accountant Commitment, Accountant Ethics And Professionalism As Mediating Variable On Educator Accountantaccountanbility. This Study Took The Objectof Accounting Lecturers In Dkijakarta, Using Data Collectionmethodsthrough Questionnaires. Samplingusingthe Purposive Samplingmethod Withthe Criteria Ofhavingexpertise In The Field Of Accounting Is Realized Through Akt Or Ak Degrees From Several Universitiesin Dkijakarta. The Hypothesis Testing Model Uses Partial Least Square (PLS). Based On The Results Of Data Analysis And Discussion, The Following Research Findings Were Obtained: 1) Accountant Commitmentand Accountant Ethics Have A Positive Effect On Accountability Of Educator Accountants; 2) Accountant Competence, Accountant Commitment And Accountant Ethics Have A Positive Effect On Professionalism;3)Accountant Competence Does Notaffectthe Accountability Of Educator Accountants; 4) Accountantcompetencehasa Positive Effecton Educator Accountability Through Professionalismhas A Fullmediationrole.Theexistence Of Professionalism Is Importantso That It Can Affect The Competence Of Accountantsontheaccountabilityof Educator Accountants; 5) Accountants Commitment And Accountant Ethics Have A Positive Effect On Accountability Accountantthrough Professionalism. Thatis, Professionalism Hasapartialmediationrole. Both The Direct And Indirect Relationship Of Commitmentand Accountantethics Can Encourageeducators To Gain Accountability For Accountants.
Strategic Management Accounting: Historical Business Performance, Owner-Management Characteristics, Innovation Culture Antonius Singgih Setiawan; Jamaludin Iskak
Jurnal Akuntansi Vol. 27 No. 2 (2023): May 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i2.1243

Abstract

The use of strategic management accounting is important in modern business management. For this reason, this study aims to examine whether historical business performance, owner-management characteristics, and innovation culture are the key factors influencing MSME owner-management in Palembang City in the use of strategic management accounting techniques in their companies. Using a sample of 114 (76 per cent) respondents from MSME entrepreneurs in the city of Palembang, the research hypothesis was tested using structural equation modeling (SEM) and partial least squares (PLS) analysis with Warp PLS software version 5.0. The results of the study found that historical business performance, owner-management characteristics, and innovation culture had a positive effect on the level of use of strategic management accounting techniques in MSME management in Palembang City.
Factors Influencing Cash Holding In Property, Real Estate And Construction Companies Nurainun Bangun; Khairina Natsir; Ngadiman Ngadiman
Jurnal Akuntansi Vol. 27 No. 2 (2023): May 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i2.1356

Abstract

This study aims to “examine academically the relationship between operating cash flow, growth opportunity, and financial distress on the company's cash holding. 43 samples were taken from 79 of property, real estate and construction sector companies on the IDX period 2018 to 2021. Data analysis began with the multicollinearity and heteroscedasticity test. After that, a hypothesis test was carried out which consisted of a t-test and an R2 test. The analysis was performed using Multiple Regression Model. The findings from this study are growth opportunity and operating cash flow have a positive effect on the company's cash holding, while financial distress has a negative effect on cash holding. The implication of this finding is that companies need to control the amount of cash holding so that the amount of cash supply in the company can be maintained at an optimal point so that the company can avoid bankruptcy.”
Tax Socialization For Corporate Taxpayer, Is It Important? Petrus Paternus Wogo; Agustin Fadjarenie; Deden Tarmidi
Jurnal Akuntansi Vol. 27 No. 2 (2023): May 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i2.1364

Abstract

Improving tax revenues remains a significant challenge for many countries, especially in growing the economy after the COVID-19 pandemic. A substantial contribution to increasing tax revenue, among others, is obtained from corporate taxpayers. This study aims to give empirical evidence regarding the effect of tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration on tax compliance among corporate taxpayers. The research method in this study uses quantitative methods with a survey approach. This research intends to study 100 corporate clients from international tax professional consultants. The sampling technique uses convenience sampling. The study finds that tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration significantly affect tax compliance. The results of this study implicate that tax socialization and education are critical for corporate taxpayers to boost corporate tax compliance.

Page 54 of 62 | Total Record : 620

 52   53   54   55   56 

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