cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota tangerang selatan,
Banten
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 12 Documents
 1   2 
Search results for , issue "Vol 12, No 2 (2019)" : 12 Documents clear
Effect of Risk Based Bank Rating on Financial Performance of Sharia Commercial Banks Diah Munawaroh; Peny Cahaya Azwari
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.454 KB) | DOI: 10.15408/akt.v12i2.13189

Abstract

Risk Based Bank Rating (RBBR) is one of the assessments of the new health level of the bank in lieu of CAMELS in accordance in Bank Indonesia Regulation No. 13/1 / PBI / 2011. This study aims to examine the effect of Risk-Based Bank Ratings (Risk Profile, Good Corporate Governance, Earning and Capital) on Financial Performance (ROA). The method used is descriptive statistics, determination of regression models, classic assumption tests, multiple linear regression methods and hypothesis testing. The type of data in this study uses panel data. Based on the results of the study indicate that the ratio of NPF, GCG and CAR does not significantly influence ROA. While the ratio of FDR, BOPO and NOM has a significant effect on ROA.
PENGUJIAN TEORI FRAUDPENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAANPERTAMBANGANDIINDONESIA I Made Laut Mertha Jaya; Ajeng Ayu Ambarwati Poerwono
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.705 KB) | DOI: 10.15408/akt.v12i2.12587

Abstract

This study wasto determine the effect of financial targets, financial stability, external pressure, ineffective monitoring, the nature of industry, change in auditors, rationalization, change of directors, and CEO's picture of fraudulent financial statements in mining companies in Indonesia. This study uses descriptive quantitative methods. Technique of collecting data through documentation. The data used in this study are secondary data in the form of annual reports or annual reports of mining sector companies listed on the Indonesia Stock Exchange for the period 2013-2017. Next, the data was tested using multiple linear regression methods. The results of the study found that the target Financial and Nature of industry had an effect on fraudulent financial statements. Meanwhile, Financial stability, External pressure, and Ineffective monitoring, Change in auditors, Rationalization, and Change of directors, and CEO's picture, have no effect on fraudulent financial statements in mining companies in Indonesia.

Page 2 of 2 | Total Record : 12

 1   2 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol. 17 No. 2 (2024): Vol. 17, No. 2 (2024) Vol 17, No 2 (2024): Vol. 17, No. 2 (2024) Vol. 17 No. 1 (2024) Vol 17, No 1 (2024) Vol 16, No 2 (2023) Vol. 16 No. 2 (2023) Vol. 16 No. 1 (2023) Vol 16, No 1 (2023) Vol 15, No 2 (2022) Vol 15, No 1 (2022) Vol 14, No 2 (2021) Vol 14, No 1 (2021) Vol 13, No 2 (2020) Vol 13, No 1 (2020) Vol 12, No 2 (2019) Vol 12, No 1 (2019) Vol 11, No 2 (2018) Vol 11, No 1 (2018) Vol 10, No 2: Oktober 2017 Vol 10, No 1: April 2017 Vol 9, No 2: Oktober 2016 Vol 9, No 1: April 2016 Vol 8, No 3 (2015): Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas Vol 8, No 1 (2015): Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas More Issue