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INDONESIA
AKUNTABILITAS
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 14 Documents
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Search results for , issue "Vol 12, No 1 (2019)" : 14 Documents clear
Cover Vol. 12(1), 2019 Jurnal Akuntabilitas
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6436.46 KB) | DOI: 10.15408/akt.v12i1.13810

Abstract

Cover Vol. 12(1), 2019
Meta-Analysis: Satu Dekade Penelitian Manajemen Laba di Indonesia Nur Eny
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (28.558 KB) | DOI: 10.15408/akt.v12i1.10617

Abstract

This study aims to examine whether corporate characteristics and information asymmetry affects earnings management in Indonesia. This study use meta-analysis techniques approach with 35 samples from international and national accredited journals as well as Indonesian National Symposium of Accounting proceedings. Research results reinforce meta- analysis findings of previous studies where earnings management is done for different purposes. Management’s motivation to perform earnings management varies between opportunistic and efficient contract motives. Empirical evidence shows that corporate characteristics are predictors of earnings management. Cash flow from operations and information asymmetry significantly affect earnings management. This empirical evidence supports several previous meta-analysis in accounting field where moderator measurement variables has an effect on heterogeneity of research findings.
Persepsi Etika Penggelapan Pajak: Pengaruh Langsung dan Tidak Langsung Dewi Sofha; Zaky Machmuddah
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v12i1.11722

Abstract

Tax evasion could be seen as ethical deed or not depends on several factors. The goal of this research is to examine the influence of gender, religiosity, and love of money towards tax evasion ethical perspective. The sample used in this research covers final semester the undergraduate (S1) accounting students from University of Dian Nuswantoro, University of Soegijapranata Catholic, University of Sultan Agung Islamic, University of Muhammadiyah Semarang, University of Stikubank, University of Wahid Hasyim and University of AKI. As much as 100 questionnaires have been spread to the chosen respondents and all of them are declared proper to use. The analysis result is gender and religiosity do have impact on tax evasion ethical perspective while love of money does not. This research’s result also shows that religiosity and love of money do not mediate the relationship between gender and tax evasion ethical perspective.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Umi Muawanah
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v12i1.12746

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan Corporate Social Responsibility (diproksi Indeks GRI 4) terhadap nilai perusahaan (diproksi oleh Tobin’s Q). Model penelitian dikembangkan dengan menambahkan empat variabel kontrol yang meliputi ukuran perusahaan, market share, leverage, dan pertumbuhan perusahaan. Penelitian ini menggunakan desain explanatory research dan menggunakan sampel sebanyak 90 amatan Laporan Keuangan  perusahaan manufaktur yang terdaftar di BEI pada periode 2014 – 2016.Data penelitian dianalisis menggunakan Regresi Berganda. Hasil analisis menunjukkan bahwa model penelitian yang dikembangkan memenuhi kaidah goodness of fit, secara simultan Indeks Pengungkapan CSR, ukuran perusahaan, market share, leverage, dan pertumbuhan berpengaruh terhadap nilai perusahaan. Namun hasil analisis secara parsial menunjukkan indeks pengungkapan CSR, Market share, dan pertumbuhan perusahaan berpengaruh terhadap nilai perusahaan, sedangkan ukuran perusahaan dan leverage tidak berpengaruh signifikan terhadap nilai perusahaan. Hasil penelitian ini mengimplikasikan bahwa pelaksanaan tanggung jawab sosial perusahaan akan berdampak terhadap nilai perusahaan jika perusahaan memiliki market share dan pertumbuhan perusahaan pertumbuhan yang tinggi.

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