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AKUNTABILITAS

akuntabilitas
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Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta

ISSN : 1979858X EISSN : 24611190 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

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.

Arjuna Subject : -

Articles 13 Documents

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Search results for , issue "Vol 11, No 1 (2018)" : 13 Documents clear

Memahami Penelitian Kualitatif dalam Akuntansi Zul Azmi; Abdillah Arif Nasution; Wardayani wardayani
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This paper aims to describe qualitative research that began to develop in the field of accounting. Qualitative descriptive method is used to collect data and describe qualitative research in accounting. The results of research can add to the understanding of qualitative research in accounting. Qualitative research provides freedom from the limit of the deductive hypothesis testing obsession that allows to investigate issues and questions that have been neglected by the dominant research paradigm. Assimilating accounting disciplines with other disciplines may open up opportunities for qualitative research.

Faktor-Faktor Yang Mempengaruhi Keputusan Nasabah Untuk Menggunakan Jasa Perbankan Syariah Di Kota Tasikmalaya D. Desiana; Dewi Susilowati; Negina Kencono Putri
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to analyze the factors that influence the customers’ decision in using Islamic banking in Tasikmalaya. This study uses a quantitative method. The data used in this study is primary data. Primary data was obtained from questionnaires distributed to a hundred customers of Islamic banking in Tasikmalaya. Analysis of data uses multiple linear regression and the results show that in partial the variable of profit sharing has significantly positive effect on the customers' decision to use islamic banking, the variable of religion quality has significantly positive effect on the customer’s decision to use islamic banking, the variable of education has significantly positive effect on the customer's decision to use islamic banking,the variable of income doesn’t have significantly positive effect on the customer’s decision to use islamic banking and the variable of products and services have significantly positive effect on the customers’ decision to use islamic banking in Tasikmalaya.

The Effect Of Intellectual Capital And Islamic Performance Index On Financial Performance Yusro Rahma
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research aims to examine intellectual capital and islamic performance index (IPI) on financial performance with profitability approach. Intellectual capital proxied by Value added intellectual capital (VAIC) (VACA, VAHU and STVA) adopted by Pulic (1998). IPI proxied by Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Islamic Income Ratio (IIR), Profitability by Return on Assets (ROA). This research used 10 samples of islamic bank listed on Indonesia Financial Services Authority (OJK) in period 2012 to 2015. Multiple regression used to examine the hypothetical research. Results of this research provide evidence that value added intellectual capital (VAIC) positively and significantly influence toward return on asset. Profit Sharing Ratio (PSR) negatively and significantly no influence toward return on asset. Zakat Performance Ratio (ZPR) positively and significantly influence toward return on asset. Islamic Income Ratio (IIR) positively and significantly no influence toward return on asset with significance alpha 5%, but with significance alpha 10% Islamic Income Ratio (IIR) positively and significantly influence toward return on asset

The Effect Of Profitability, Value, Size and Managerial Discretion On Disclourse Of Stock Return Santi Yustini; Yusar Sagara; Anis Saputri
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The objective of this study is to examine the effect of profitability that proxied by return on net operating assets and total asset turnover. Valuation is proxied by the price to book value. Size is proxied by total assets and Managerial Discretion is proxied by CEO Tenure. The analytical method used in this study is regression of bunches. The samples of this study are listed companies in property, real estate, and building construction that actively trading between 2013 until 2015 in Indonesia Stock Exchange.The results of this study indicate that the variable return on net operating assets, price to book value, size has a positive influence on the disclosure of stock return, while the total asset turnover and CEO tenure has no effect on the disclosure of stock return.

Dana Syirkah Temporer Dan Corporate Governance Mechanism Mempengaruhi Kinerja Maqasid Syariah Bank Syariah Di Indonesia Z. Zulpahmi; S. Sumardi; A. Andika
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to determine the effect of temporary syirkah funds, the size of the board of commissioners, board meeting, size of the board of directors, a board of directors meeting, the size of the sharia supervisory board, sharia supervisory board meetings, and sharia maqasid performance in Islamic banking in Indonesia. In this study explanatory methods are used. The variables studied were temporary syirkah fund, board size, a board of commissioners meeting, board size, a board of directors meeting, size of sharia supervisory board, meeting of sharia supervisory board as independent variables and sharia maqasid performance as dependent variables. The population in this study is a Sharia Commercial Bank (BUS). Sample selection technique used judgment sampling and obtained a sample of 6 (six) Islamic banking. Data collection techniques used are document review, namely Islamic banking financial statements. Processing techniques and data analysis used are multiple linear regression analysis, classical assumption test, hypothesis testing, and analysis of the coefficient of determination.

Pengaruh Stres Kerja, Motivasi Kerja, Kompensasi terhadap Kinerja Karyawan Dengan Lama Kerja Sebagai Variabel Moderating Anik Irawati
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research was conducted to prove empirically the effect of the work stress, the work motivation, the compensation on the employee performance using the working time as the moderating variable. The population in this research was the banking companies employees in Bandar Lampung. The data used in this research was the primary data. The sampling technique used convenience sampling. The independent variables used were the work stress, employee motivation, and compensation. The dependent variable used was the employee performance. The moderating variable was working time. The number of questionnaires used was 26 questionnaires. The data analysis technique used was multiple linear regression. The result of this research showed that the work stress and the work motivation affected the employee performance. Moreover, the compensation did not affect the employee performance. In addition, the working time was not able to moderate the effect of the work stress, the employee motivation, and the compensation on the employee performance

Pengaruh Kinerja Perusahaan Terhadap Praktik Manajemen Laba pada Emiten Indeks Saham Syariah Indonesia P. Prasojo; Islahuda Rahma Fatayati
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The research focuses on practice of earnings management. Earnings management is an action performed by managers by giving a good signal to investors through financial statements. The purpose of this research is to test and analyze the influence of Net Profit Margin, Size, Age and Leverage on earnings management practices at companies listed in Indonesia Sharia Shares Index (ISSI) for 2012-2016 period. Based on 127 observed firms, panel data regression of fixed effect models has been used to investigate the relevance of earnings management practices. The results shows that simultaneously Net Profit Margin, Company Size, Age Company (Leverage) and Leverage influence earnings management practice. Partially, the variable Net Profit Margin and Company Size has no significant effect on earnings management practices. Meanwhile, Age of Company and Leverage have significant effect on earnings management practices.

Persepsi Keadilan, Sistem Perpajakan dan Diskriminasi Terhadap Etika Penggelapan Pajak Sekar Akrom Faradiza
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The many cases of tax evasion in Indonesia have caused huge losses to the country. This causes tax evasion to be ethical or fair to do considering the many actions that should not be carried out by the tax apparatus. This study aims to examine whether the perception of justice, the taxation system and perceived discrimination by taxpayers can affect the perception of taxpayers on the tax evasion ethics. The data used in this study was obtained using a survey conducted to taxpayers registered in the tax service office in Yogyakarta and Central Java. Data analysis was performed using multiple linear regression analysis. The results of the study show that justice, taxation systems and discrimination affect the ethical perception of tax evasion.

Pengaruh Penjualan Kredit Terhadap Kinerja Perusahaan Di Indonesia Arif Darmawan; Surya Firmansyah
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to examine the effect of credit supply on sales growth and profitability in the manufacturing and trading companies in Indonesia. Least Square (LS and AR) is a statistical tool that used to analyze the panel data included 72 companies in 2010 - 2014. The variable in this study is receivable as an independent variable, growth in sales and earnings as the dependent variable, and the age and size of the company into a variable kontrol. The study provide empirical evidence that trade credit in term account receivable has no significant effect on sales growth but has significantly positively effect on profitability. This indicates that companies investing more in account receivable can increase its profitability. Furthermore, the size of the company does not have a significant effect on sales growth while the age of the company significantly negatively affect sales and profit growth.

Perilaku Kecurangan Akademik Mahasiswa: Dimensi Fraud Diamond dan Gone Theory Nita Andriyani Budiman
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this research is to analyze the influence of fraud diamond and gone theory on student academic cheating behavior. Fraud diamonds tested in this study are pressure, opportunity, rationalization, and ability, while the tested theory is greed, need and disclosure. Respondents of this research are accounting students in Central Java. Primary data used in this study were collected by using questionnaires delivered directly to the respondents. Sampling method using purposive sampling technique with the number of respondents as much as 167. Hypothesis testing is done by Structural Equation Modeling (SEM) technique with AMOS program. The results of this study prove that rationalization, ability, and disclosure have effect on student's academic cheating behavior, while pressure, opportunity, greed, and requirement have no effect on to student's academic cheating behavior.

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