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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 619 Documents
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OPINI DAN STATUS TINDAK LANJUT REKOMENDASI BADAN PEMERIKSA KEUANGAN PADA PEMERINTAH DAERAH DI KALIMANTAN BARAT, TENGAH, DAN TIMUR Purba, Charles Bohlen
Jurnal Akuntansi Vol 18, No 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.695 KB) | DOI: 10.24912/ja.v18i3.272

Abstract

The objectives of this study are to analyze and map the progress of the opinionon LKPD as well as to analyze the follow-up status of the BPK recommendation based on the BPK assesment result. The methodology of this research uses bivariate correlation, map of markers radar, and histogram analysis. The opinion on LKPD showed positive and significant progress in West Kalimantan from 2007 to 2008 and in 2009 ; also in Central Kalimantan from 2007 to 2008 as well as in 2010 and 2011 ; and in East Kalimantan from 2007 to 2008 as well as in 2010 and 2011 . The map of the opinions on LKPD in West Kalimantan changed from narrow zigzag in 2007-2009 into a stable wide trend in 2011 (13 of 15 entities in the circle of the three maps), whereas in Central and East Kalimantan remained zigzag up to 2011. The status “followed up as recommended” was given by BPK to the three studied regions; West Kalimantan with approximately 3,007 cases which amounted 68.336 billion rupiah , Central Kalimantan with 3,800 cases which was equal to 126.569 billion rupiah, and finally East Kalimantan with 2,350 cases which resulted in 202.01 billion rupiah and USD 1,126,272,000. Conclusion in West Kalimantan, Central Kalimantan, East Kalimantan The Opinion on LKPD have Developed in a Positive.
The effect of internal auditor independence on effectiveness of government internal audit: group cohesiveness as an intervening variable (case study at the regional inspectorates at java island) Ari Kuncara Widagdo, Moh. Ubaidillah,
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 (520.505 KB) | DOI: 10.24912/ja.v22i1.328

Abstract

The objective of this study is to examine the effect of auditor independence, group cohesiveness, and individual factors on internal audit effectiveness of regional inspectorates. In addition, this study also intends to examine whether group cohesiveness mediates relationship between auditor independence and internal audit effectiveness. Population of this study is regional inspectorates located in some regencies/municipalities in Central Java Province and East Java Province, Indonesia. Method of analysis of this study is structural equation modeling by using Smart PLS. The results indicate that, as predicted, auditor independence has a positive and significant relationship with internal audit effectiveness. Interestingly, this study proves that group cohesiveness partially mediates relationship between auditor independence and internal audit effectiveness. Unfortunately, individual factors (i.e. level of education and work experience) do not have significant relation with audit effectiveness.
FREE CASH FLOW, OUTSIDER OWNERSHIP, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP KOS KEAGENAN Yasa, Gerianta Wirawan; Dewi, Ni Luh Ayu Sukrisna
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.638 KB) | DOI: 10.24912/ja.v20i3.5

Abstract

The purpose of this study was to determine empirical evidence influence of free cash flow, leverage, institutional ownership, foreign ownership and dividend policy on agency cost. Agency relationships inflict agency conflicts that trigger agency cost. This research was conducted on all companies listed in Indonesia Stock Exchange in the year of observation 2012-2014 Samples were selected by purposive sampling and acquired 38 companies. The analysis technique used is multiple linear regressions and there is additional sensitivity test to strengthentheresearch results, this research use different proxy agency cost such as selling and general administrative and asset turnover.Research results show that the free cash flow and institutional ownership has a positive influence on the agency cost, leverage negatively affect the agency cost, and foreign ownership and dividend policy does not affect the agency cost. While in sensitivity test is known that selling and general administrative proxies better able to explain agency cost compared with asset turnover.
Fraud Procurement of Goods and Services A Perspective of the Theory of Planned Behavior Lilik Purwanti, Kharisma Nugraha Putra, Iwan Triyuwono,
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 | Full PDF (169.096 KB) | 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.
PENGARUH KONSENTRASI KEPEMILIKAN DAN KOMPETENSI DEWAN KOMISARIS PADA KONSERVATISMA AKUNTANSI Ratnadi, Ni Made Dwi; Ulupui, I Gusti Ketut Agung
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 (181.96 KB) | DOI: 10.24912/ja.v20i1.72

Abstract

Tujuan penelitian ini untuk menguji pengaruh konsentrasi kepemilikan dan kompetensi dewan komisaris pada konservatisme akuntansi. Konsentrasi kepemilikan diproksikan dengan kepemilikan substansial oleh pemegang saham internal dan kepemilikan oleh pemegang saham eksternal. Kompetensi dewan komisaris di proksikan dengan kompetensi spesifik perusahaan. Populasi adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013 dan 2014. Sampel ditentukan berdasarkan metoda probability sampling dengan teknik stratified random sampling. Jumlah sampel yang dianalisis sebanyak 120 amatan. Data yang dianalisis adalah data sekunder, dikutip dari laporan tahunan perusahaan sampel. Teknik regresi linear berganda digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan pada pemegang saham internal berpengaruh negatif pada tingkat konservatisma akuntansi. Konsentrasi kepemilikan pada pihak eksternal berpengaruh negatif pada tingkat konservatisma akuntansi. Kompetensi spesifik perusahaan anggota dewan komisaris, kompetensi dibidang akuntansi/keuangan anggota dewan komisaris dan kompetensi tata kelola perusahaan tidak berpengaruh pada konservatisme akuntansi.The purpose of this study is to examine the effect of concentration of ownership and the competence of the commissioners on accounting conservatism. Concentration of ownership is proxied by substantial ownership by internal shareholders and ownership by external shareholders. The competence of the board of commissioners in proxied by the company's specific competence, competence commissioners in accounting or finance and competence in corporate governance. Accounting conservatism measured by accrual models. The population is all companies listed on the Indonesian Stock Exchange in 2013 and 2014. The sample period is determined based on probability sampling method with stratified random sampling technique. The number of samples analyzed a total of 120 observations. The analyzed data is secondary data, taken from the company's annual report samples. Multiple linear regression techniques were used to analyze the data. The results showed that the concentration of ownership on internal shareholders negative effect on the level of accounting conservatism. The concentration ofexternal ownership have negative effect on the level of accounting conservatism. The company-specific competencies commissioners, competence in the field of accounting / finance commissioners and competence of corporate governance has no effect on accounting conservatism
Pengaruh pengungkapan Akuntansi, Akuntansi Konservatif, Komite Audit dan Kualitas Auditor Eksternal Terhadap Manajemen Laba Santoso, Urip
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 | Full PDF (242.387 KB) | DOI: 10.24912/ja.v16i1.515

Abstract

Penelitian ini ingin mengetahui pengaruh pengungkapan akuntansi
PENGARUH STRUKTUR MODAL DAN WORKING CAPITAL TURNOVER TERHADAP PROFITABILITAS (Studi Empiris pada Pembayar Pajak Perusahaan yang di Periksa oleh Kantor Pelayanan Pajak Madya Jakarta Pusat) Amdani, Amdani; Desnerita, Desnerita
Jurnal Akuntansi Vol 19, No 3 (2015): September 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.339 KB) | DOI: 10.24912/ja.v19i3.88

Abstract

Penelitian ini bertujuan untuk mendapatkan informasi tentang bagaimana pengaruh Struktur Modal dan Perputaran Modal Kerja baik secara individu atau bersamasama (simultan) terhadap profitabilitas Wajib Pajak perusahaan diperiksa oleh Kantor Pajak Madya Jakarta Pusat. Populasi dalam penelitian ini adalah perusahaan Wajib Pajak yang diperiksa oleh kantor pajak Madya Jakarta Pusat periode 2008-2012, metode sampling dengan teknik purposive sampling, dengan jumlah sampel 15 perusahaan. Data yang digunakan adalah data sekunder, analisis motode adalah analisis data panel dengan Umum Efek Model (pooled kuadrat terkecil), Fixed Effect Model (FEM), dan Random Effect Model (REM) untuk menentukan akurasi dari model yang digunakan kebutuhan Model untuk diuji antara Model tes lain Estimasi Metode, asumsi klasik yang mendasari model regresi. Hasil pengolahan dan analisis data yang diperoleh dari hasilnya adalah efek dari Struktur Modal dan Perputaran Modal Kerja Terhadap Profitabilitas secara signifikan, baik secara parsial maupun secara simultan.This research aims to obtain information on how the influence of the Capital Structure and Working Capital Turnover either individually or jointly (simultaneously) on the profitability of the company Taxpayers inspected by the Tax Office Madya Jakarta Pusat. The population in this study are companies Taxpayers are inspected by the tax office Madya Jakarta Pusat period 2008-2012, the sampling method with purposive sampling technique, with a total sample of 15 companies. The data used is secondary data, motode analysis is the analysis of panel data with Common Effect Model (pooled least squares), Fixed Effect Model (FEM), and Random Effect Model (REM) to determine the accuracy of the model used the model needs to be tested between another test Model Estimation Methods, classical assumption underlying the regression model. The results of processing and analysis of data obtained from the result is the effect of the Capital Structure and Working Capital Turnover On Profitability significantly, either partially or simultaneously.
Analisi Terhadap Lembaga Keuangan Yang Dapat Purba, Charles Bohlen
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 (200.026 KB) | DOI: 10.24912/ja.v16i2.534

Abstract

Kurang berkembangnya dan berkontribusinya Sektor Perikanan terhadap Gross National Product (GNP) kususnya di Kabupaten Karawang
PENGARUH IMPLEMENTASI TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN KUALITAS KINERJA SEBAGAI VARIABEL INTERVENING Muttaqin, Galih Fajar; Dharmayanti, Rita
Jurnal Akuntansi Vol 19, No 1 (2015): January 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.514 KB) | DOI: 10.24912/ja.v19i1.114

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh penerapan Total Quality Management (TQM) terhadap kinerja keuangan dengan moderat kualitas kinerja efek. Data yang digunakan dalam penelitian ini diperoleh dari perusahaan perbankan yang berlokasi di Indonesia. Dari 56 kuesioner yang dibagikan, jumlah kuesioner kembali adalah 39 kuesioner (69,64%). Data diolah dengan menggunakan Structural Equation Modeling (SEM) dengan menggunakan program software Partial Least Square (PLS). Penelitian ini menggunakan metode purposive sampling dengan sampel penelitian adalah midlle dan manajer yang lebih rendah. Sumber data diperoleh dari penelitian lapangan, khususnya dengan membagikan kuesioner untuk memperoleh data primer. Hasil penelitian menunjukkan (1) Pelaksanaan TQM berpengaruh positif terhadap kinerja kualitas (2) efek positif kinerja Kualitas kinerja keuangan (3) TQM berpengaruh langsung pada kinerja keuangan (4) kinerja Kualitas menengahi TQM terhadap kinerja keuanganThe purpose of this study was to analyze the influence implementation Total Quality Management (TQM) on financial performance with moderating effect quality performance. The data used in this study were obtained from the banking company located in Indonesia. Of the 56 questionnaires distributed, the number of questionnaires returned was 39 questionnaires (69,64%). The data were processed using the Structural Equation Modeling (SEM) by using a software program Partial Least Square (PLS). This study uses purposive sampling method with the sample of research is midlle and lower managers. The data sources was obtained from field research, in particular by distributing questionnaires to acquire primary data. The results showed (1) Implementation TQM positive effect on quality performance (2) Quality performance positive effect on financial performance (3) TQM direct effect on financial performance (4) Quality performance mediate TQM on financial performance.
Pengaruh Laporan Segmen Terhadap Keputusan Investor Yuniarwati, Elizabeth Sugiarto Dermawan, Melinda Haryanto,
Jurnal Akuntansi Vol 18, No 2 (2014): May 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.501 KB) | DOI: 10.24912/ja.v18i2.560

Abstract

This Study Investigates The Reaction Of Investors To The Segment Disclosures Presented In The Financial Statement Using Data Classification Condition: Full Sample Data, Non Traceable Income Data That Has Negative Income.

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