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 Efisiensi Perbankan BPR Syariah Indonesia ]]>
<![CDATA[Isnan Murdiansyah]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.17235
<![CDATA[This research aims to determine how the level of efficiency is measured by the DEA method and what the inhibiting factors are, how the variables of the level of profitability, level of complexity, level of health, capital ownership can affect the level of efficiency and its relationship with CAMEL. The research is located in the province of East Java with a total sample of 77 samples. The analysis technique used is tobit regression and Spearman correlation. The results showed that the level of efficiency of BPR Syariah in East Java was very fluctuating and the management of the input variables had not yet reached the maximum level when compared to the output variables which were the results of the management of these input variables. The results of the Spearman correlation test show that the level of efficiency is related to CAMEL because in CAMEL there is also an efficiency component even though the weighting value is small. Overall, it can be concluded that the level of perfect efficiency can be achieved not only by comparing the input and output variables optimally but also considering other factors outside of these variables. ]]>
<![CDATA[Budaya Organisasi Memoderasi Hubungan Penganggaran Partisipatif Terhadap Kinerja Managerial (Studi Pada Pemerintah Kabupaten Halmahera Timur) ]]>
<![CDATA[Iwan S. Seber]]>;
<![CDATA[Burhan Zakaria]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.19041
<![CDATA[This study examines the effect of participatory budgeting on managerial performance with organizational culture as moderating variable. Proportional random sampling is technique used in this study. There were 135 state civil servant within the regional apparatus organization in the East Halmahera Regency as respondents in this study. The results of statistical test show that the organizational culture weakens relationship between participatory budgeting and managerial performance. Partially, participatory budgeting has an effect on managerial performance. The implication of this research is that it can be used by regional apparatus organizations to design budget planning arrangements in the East Halmahera Regency. ]]>
<![CDATA[Pengaruh Religiusitas dan Gender terhadap Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Frista Frista]]>;
<![CDATA[Umi Murtini]]>;
<![CDATA[Kenny Fernando]]>;
<![CDATA[Fellinne Pirenne Kusdiono]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.19330
<![CDATA[One of the problems faced by Indonesia is the low level of the tax ratio. In order to increase state revenue from the tax sector, efforts should be made to increase voluntary tax compliance. This study aims to examine the effect of religiosity and gender on tax compliance. The method used is quantitative “mix methods” using regression analysis and descriptive analysis of the questionnaire obtained through “convenience sampling methods”. The results showed that religiosity and gender had a positive effect on tax compliance. The higher the level of religiosity, the level of taxpayer compliance will also increase. This research contributes to providing input to tax authorities to increase tax awareness through outreach in religious communities by involving women.]]>
<![CDATA[Struktur Modal, Profitabilitas dan Nilai Perusahaan ]]>
<![CDATA[Jesselyn Hartono]]>;
<![CDATA[Elfina Astrella Sambuaga]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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<![CDATA[This study was conducted to analyze the relationship between capital structure, profitability and firm value. Firm Value as measured by PBV (Price to Book Value). The capital structure is proxied using a debt to asset ratio and profitability using ROA (return on assets). The data used are secondary data in the form of financial reports of the Consumer Goods Industry from the top five countries with the highest GDP in Southeast Asia, namely: Indonesia, Singapore, Thailand, Malaysia and the Philippines for the period 2014 to 2018. The data processing technique is carried out using multiple regression analysis. The results of this study differ between countries, one of which is influenced by the policies in force in each country.]]>
<![CDATA[Koneksi Politik Memperkuat Good Corporate Governance Terhadap Penghindaran Pajak ]]>
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.17306
<![CDATA[The purpose of this study was to examine the influence of the interaction of political connections with Good Corporate Gavernance (GCG) on tax avoidance. The samples in this study were all manufacturing companies on the Indonesia Stock Exchange (BEI). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 279. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that GCG has no effect on tax avoidance, while the interaction of political connections with Good Corporate Gavernance (GCG) has a significant effect on tax avoidance, so Good Corporate Gavernance (GCG) is proxied by the board of commissioners and audit committee purely moderating while the board of directors is a pseudo variable or quasi moderating. Tax avoidance is an effort to ease the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is unwanted by the government because it reduces state revenue.]]>
<![CDATA[Penerapan Green Accounting dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Melalui Profitabilitas ]]>
<![CDATA[Catur Muhammad Erlangga]]>;
<![CDATA[Achmad Fauzi]]>;
<![CDATA[Ati Sumiati]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.20749
<![CDATA[This study aims to provide an overview of Green Accounting, disclosure of corporate social responsibility, company profitability and company value in manufacturing companies listed on the Indonesia Stock Exchange in 2019. The research method used is quantitative method with descriptive and verification methods. The sample of this research is 200 manufacturing companies listed on the Indonesia Stock Exchange in 2019. The data analysis method used in this study is the expansion path analysis of simple and multiple regression analysis, single test, multiple correlation coefficient (R) analysis, and coefficient of determination. While the hypothesis testing used is the statistical method of partial test (t test), simultaneous test (f test) and Sobel significant test using Eviews version 10 Enterprise. The results showed that there was a positive and significant effect on the implementation of Green Accounting and Corporate Social Responsibility Disclosure on the profitability and firm value. Profitability also significantly affected firm value, but the mediating effect of the profitability variable did not occur.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah dan Flypaper Effect Terhadap Perilaku Oportunistik Penyusun Anggaran ]]>
<![CDATA[Anita DeGrave]]>;
<![CDATA[Raja Vanaldo Boang Manalu]]>;
<![CDATA[Rein J Wekan]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.17891
<![CDATA[This study aims to test and analyze the effect of local revenue and flypaper effect on the opportunistic behavior of budget makers. The data used in this research is panel data from eleven districts/cities in Maluku province from 2014 to 2020. The analysis method used is panel data regression analysis. The results showed that: (1) Local Own Revenue has a positive and significant effect on the Opportunistic Behavior of Regency/City Budget Formers in Maluku. This means that the higher the District/City Original Revenue, the higher the Opportunistic Behavior of Budget Compilers; (2) The Flypaper Effect has a positive and significant effect on the Opportunistic Behavior of Regency/City Budget Formers in Maluku. This means that the higher the occurrence of flypaper effect in regencies/cities in Maluku, the higher the opportunistic behavior of budget makers; and (3) Simultaneously the Regional Original Income and the Flypaper Effect influence the Opportunistic Behavior of Regency/City Budget Formers in Maluku. ]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Whistleblowing Intention dengan Retaliasi Sebagai Variabel Moderasi ]]>
<![CDATA[Nurul Yahya]]>;
<![CDATA[Fitri Damayanti]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.20803
<![CDATA[Whistleblowing is an implementing regulation by employees regarding information that is believed to violate the law, practice or professional statement, or related to procedural errors, violations, authority, or endangering the public and work safety. The purpose of this research to examine the effect of machiavellian nature, professional commitment, and seriousness of the offense to the whistleblowing intention of tax employee with moderated by retaliation variables. This research was conducted on tax employees who work at Pratama Tax Office in South Jakarta region and Bekasi with 95 respondents. The data processing methods used by researcher are the multiple regression and moderate regression analysis. The results of this research showed that machiavellian nature, commitment professional and seriousness of the offense has significant effect toward the whistleblowing intention both partially and simultaneously. Furthermore, retaliation can’t be a moderating for machiavellian nature and commitment professional toward the whistleblowing intention. But the retaliation can be a moderating for seriousness of the offense toward the whistleblowing intention.]]>
<![CDATA[Minat Jalur Karir Akuntansi dari Perspektif Motivasi Intrinsik, Ekstrinsik, Orang Ketiga dan Eksposur Karir ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Atiqotun Nisa]]>;
<![CDATA[Yuli Afrina]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.18185
<![CDATA[This study investigates the factors that influence students in choosing a career path in accounting. The decision to choose a career path needs to be detected early because it has an impact on future professional performance which determines both the individual’s social position, style and standard of living, and life satisfaction. This study examines the factors that influence the career paths of accounting students through the social cognitive career theory. Based on this theory, the relationship between career path and driving factors such as intrinsic motivation, extrinsic motivation, third party influence, career exposure, is identified. The online survey was conducted on 333 respondents. Through regression analysis, this study found that intrinsic motivation, extrinsic motivation and career exposure have a positive effect while third parties influences do not have a significant value on career paths. These findings could be useful for policy makers and higher education institutions to provide a more supportive environment that will foster interest among accounting students to be motivated in choosing career paths in accounting.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Niat Melakukan Kecurangan (Fraud) pada Aparatur Sipil Negara (ASN) ]]>
<![CDATA[Wilda Farah]]>;
<![CDATA[Dwi Rahmawati]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.20872
<![CDATA[The purpose of this study is to examine and produce empirical evidence regarding the factors influencing the intention to commit fraud such as the remuneration system, the government internal control system (SPIP) and the rationalization attitude. This study used a sample of 108 respondents. Respondents in this study were state civil servants (ASN) throughout Indonesia. Data analysis used multiple linear regression analysis and with the help of the SPSS 25 program. The results of this study indicate that there is a significant negative influence of the remuneration system and government control system (SPIP) on the intention to commit fraud. Meanwhile, rational attitude has a positive significant influence on the intention to commit fraud (fraud). Then for the variable remuneration system, government control system (SPIP) and the attitude of rationalization simultaneously influence the intention to commit fraud for Official Servant. (ASN).]]>
