AKUNTABILITAS
AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, Auditing, Taxation in particular, and Accounting Studies in general, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
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<![CDATA[Determinan yang Mempengaruhi Audit Delay: Studi Pada Perusahaan Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Mohammad Khoirul Anam]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.3649
<![CDATA[Audit delay is an important issue because it can impact on the timeliness of the delivery of accounting information, which further affects the relevance of accounting information. The purpose of this study is to analyze the factors that affect audit delay. Analytical technique used is logistic regression. From the analysis of logistic regression can be concluded that, for industry sector variables shows that 5 industry sectors give influence and 4 industry sectors have no effect. For Reputation and Probability variables have a significant effect. Medium variable size of the company has no significant effect. There is a simultaneous and significant influence of Industry Type variables, Firm Reputation, Profitability and Company Size to Audit Delay.]]>
<![CDATA[Pengaruh Sosialisasi dan Komitmen Profesi Pegawai Pajak Terhadap Niat Whistleblowing ]]>
<![CDATA[Sekar Akrom Faradiza]]>;
<![CDATA[Kartika Candra Suci]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.6113
<![CDATA[Whistleblowing system is created to overseeing the violation of the code of ethics that occured within the Directorate General of Taxation (DGT) by utilizing all its employees. These system is based on three principles that are prevention, early detection and effective handling. The aims of this study are to examine the effect of socialization on whistleblowing and professional commitment of tax office’s employees to whistleblowing intention. The population in this study is employees in DGT on Yogyakarta and Central Java. This research used survey to collect data from 92 employees. Multiple regression linear is used to data analyzed. The result showed significant effect of socialization to whistleblowing intention. Unexpected finding is professional commitment did not effecting whistleblowing intention.]]>
<![CDATA[Pengaruh Work Family Conflict, Kepemimpinan Transformasional dan Kompleksitas Tugas Terhadap Job Satisfaction ]]>
<![CDATA[Wilda Farah]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.6117
<![CDATA[This research was aimed to examine the influence of work-family conflict, transformational leadership, and task complexity on job satisfaction. This research used primary data which collected by distributing questionnaires to respondents. Questionnaires were distributed to leader, junior and senior auditor of Internal Control Board (SPI) on State Islamic Higher Education was held BLU status on Ministry of Religious. From 30 questionnaires that have been distributed, all questionnaires have been received an could be processed. The research uses multiple regression analysis method. The results of this research show that: (1) work-family conflict has no significant influence on job satisfaction. (2) Transformational leadership style has significant influence on job satisfaction. (3) task complexity has no significant influence on job satisfaction. (4) work-family conflict, transformational leadership style, and task complexity have significant influence on job satisfaction.]]>
<![CDATA[Pengaruh Gaya Kepemimpinan Terhadap Komitmen Organisasi Melalui Kepuasan Kerja Sebagai Variabel Intervening ]]>
<![CDATA[Arif Darmawan]]>;
<![CDATA[Marlinda Aulia Putri]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.6109
<![CDATA[This study aims to examine the influence of leadership style on organizational commitment through job satisfaction as intervening variable. This research uses quantitative method with data analysis that is simple regression, path analysis and test of sobel. he results showed that leadership style influence job satisfaction, while job satisfaction affect organizational commitment. The result of path analysis showed that leadership style influence to organizational commitment through job satisfaction as intervening variable. The implications obtained in this study are expected to be used as information for universities to apply good leadership style and pay more attention to job satisfaction from lecturers.]]>
<![CDATA[Pengaruh Implementasi Sistem Informasi Keuangan Daerah dan Kinerja Pegawai ]]>
<![CDATA[Dona Primasari]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.6111
<![CDATA[The objective of this research is to analyze the influence of effectiveness of regional financial information system to officer performance,with the quality of information of financial report as intervening variable.Data was collected by 61 officer of SKPD Banyumas. The analysis method used is path analysis. The result of the analysis shows: (1) a strong influence between effectiveness of regional financial information system to officer performance (2) a moderate influence between effectiveness of regional financial information system to officer performance with the quality of information of financial report.]]>
<![CDATA[Etika Perataan Laba dari Perspektif Akuntansi Syariah ]]>
<![CDATA[S. Suwandi]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.6119
<![CDATA[This study aims to find out the ethics of income smoothing seen from the perspective of Islamic religion because the action of income smoothing (smoothing earnings) is an action that can mislead the users of financial statements by presenting information that is not accurate, and sometimes even the cause of illegal acts, accountants educators, managers, and Ustadz believes it is an act that is prohibited by religion because the nature of the work it does is a mandate, whether it is worldly from its superior or business owner, or worldly from Allah SWT who will be held accountable for the work he does. Implementation of honest and trustworthy in work among others is to not take something that is not his right. The reason of the selection of informants is because all three have a relationship to the practice of Income Statement and all informants argue the same. The performance of unstable financial statements or decreased financial performance is less good, it tends to trigger the behavior of managers to perform unethical actions, so to give the impression of good company performance needs to be done income smoothing, income smoothing can be done by manipulating variables -variables (accounting) pseudo or by conducting real transactions, or can also be done by choosing an accounting method in accordance with the wishes of management.]]>
<![CDATA[Pengaruh Program Pengampunan Pajak Terhadap Efektivitas Penerimaan Pajak di Indonesia ]]>
<![CDATA[Olivia Adam]]>;
<![CDATA[Hartati Tuli]]>;
<![CDATA[Siti Pratiwi Husain]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.6115
<![CDATA[This study aims at testing the influence of tax amnesty program toward the effectiveness of tax revenue at KPP in Indonesia. The data sources in this data are secondary data of tax revenue from all KPP in Indonesia in 2015 and 2016. The samples used in this data are tax revenue from 341 KPP offices. The data analysis methods are descriptive analysis and verification analysis. The hypothesis in this study is tested using paired sample t-test. It shows that tax amnesty does not significantly influence the effectiveness of tax revenue in KPP in Indonesia. The test reveals that out of 341 KPP offices, there are only 53 KPP offices (16%) whose tax revenue is effective, whereas the revenue from 288 KPP offices (84%) is not yet effective.]]>
<![CDATA[Akuntabilitas Pengelolaan Keuangan Desa: Studi Kasus Gampong Harapan, Kota Lhokseumawe ]]>
<![CDATA[Mustazir Ramli]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.6110
<![CDATA[The objective of research is to understand about mechanisms and disign of accountability of financial management of villages and describes about the capacity of the government in the village of village financial management responsibilities. The design used is a case study with the object of research is Gampong Harapan Kota Lhokseumawe. Data collection techniques such as observation, interviews and documentation for later analysis using interactive data analysis methods, further to assure the validity of data used triangulation techniques.]]>
<![CDATA[Analisis Perbandingan Kinerja Bank Perkreditan Rakyat (BPR) Berdasarkan Metode CAMEL di Kabupaten Gorontalo ]]>
<![CDATA[Onong Junus]]>;
<![CDATA[Nurhayati Lagata]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.6118
<![CDATA[This study aims to determine and compare the performance level of PT. BPR Paro Dana and PT. BPR Asparaga Adiguna Bersama in Kabupaten Gorontalo during the period 2014-2015. By doing the soundness analysis of banks based on CAMEL method. Result of research indicate that PT. BPR Asparaga Adiguna Bersama has a level of performance that one level better if compared with PT. BPR Paro Dana. However, the second condition of BPR is still very far from the word healthy, which is not in accordance with the provisions stipulated by Bank Indonesia. Based on the results of the analysis, the hypothesis that PT. BPR Asparaga Adiguna Bersama has a healthy performance based on CAMEL theory compared to PT. Paro Dana, not received.]]>
<![CDATA[Pengaruh Permodalan, Kualitas Asset, Rentabilitas dan Likuiditas Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia ]]>
<![CDATA[Widiya Ningsih]]>;
<![CDATA[Tenny Badina]]>;
<![CDATA[Rita Rosiana]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.6116
<![CDATA[The purpose of this study to analyze the influence of capital, asset quality, profitability and liquidity to profitabilitas. Population in this study is the Islamic Rural Bank (BPRS) registered at Bank Indonesia. Total sample of 12 selected by using purposive sampling, uses secondary data obtained through the website www.bi.go.id. The analytical method used in this research is Multiple Linear Regression and Software SPSS 22 as a tool to test the hypothesis. The results of this study are: capital, asset quality and liquidity does not affect the profitability, earnings negatively affect profitability.]]>
