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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 6 Documents
 1 
Search results for , issue "Vol 7, No 2 (2014): Akuntabilitas" : 6 Documents clear
PENGARUH AUDIT TENURE DAN LOWBALLING TERHADAP PEMBERIAN OPINI AUDIT Eka Fitri Yanti; Yulianti Yulianti; Amilin Amilin
Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.412 KB) | DOI: 10.15408/akt.v7i2.2676

Abstract

The main purpose of this study was to examine the influence of audit tenure andlowballing to the appropriation of audit opinion. Based on convenience sampling method. Thisstudy used a sample of 61 respondents who work as auditor in audit firm located in Jakartaand enrolled in Directory AP & KAP 2013 published by IAPI. This study used primary data withquestionnaire. Auditor who participated in this research include partner, manager, supervisor,senior auditors and junior auditors who carry out work in the field of auditing The data wasanalyzed by multiple regression. The results indicates that the audit tenure didn’t have aninfluence to the present of audit opinion. But lowballing had influenced to the present of audit opinionDOI: 10.15408/akt.v7i2.2676
ANALYSIS OF LEGAL, ACCOUNTING, TAX REVIEW OF XYZ Ltd Naniek Noviari
Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.323 KB) | DOI: 10.15408/akt.v7i2.2660

Abstract

Penelaahan terhadap aspek hukum, akuntansi, pajak penghasilan dan PPN atastransaksi dicatat dalam General Ledger XYZ ltd (satu manajemen villa di Bali) dilakukansesuai dengan ketentuan atau peraturan yang berlaku pada periode transaksi dilakukanpenelitian ini. General Ledger 2013 XYZ Ltd (sebagai data kuantitatif) dan semua dokumenhukum XYZ Ltd yang digunakan dalam penelitian ini dan dikumpulkan dengan teknikdokumentasi. Berdasarkan analisis data, dapat disimpulkan bahwa ada beberapa masalahyang didirikan pada aspek akuntansi, hukum, dan perpajakan XYZ ltd. XYZ Ltd harusmelakukan beberapa perbaikan (berdasarkan rekomendasi yang diberikan) dalam aspekakuntansi, hukum, dan perpajakan terutama dalam pemenuhan hukum dan kewajibanpajak. Analisis ini terbatas pada kemampuan peneliti untuk memahami dan menganalisistransaksi di General Ledger Jasa Perusahaan. Oleh karena itu peneliti lain bisa mempelajarikasus yang sama di jenis lain dari Perusahaan (yaitu Perusahaan Manufaktur).DOI: 10.15408/akt.v7i2.2660
REAKSI PASAR TERHADAP PENGUMUMAN REVERSE SPLIT PADA PERUSAHAAN GO PUBLIC DI INDONESIA Ketut Sonya Adnyani; I Gusti Ayu Made Asri Dwija Putri
Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.039 KB) | DOI: 10.15408/akt.v7i2.2677

Abstract

The purpose of this research was to determine how the market reacts because ofthe reverse split announcement. Market reaction seen from the difference in abnormal returnbefore and after the company did a reverse split announcement. This research was conductedin 2001-2012. The samples used in this study were 20 companies. This is an 11-day observationperiod. The data used in this study is a secondary data and a purposive sampling method wasused to determining samples. Technical analysis used for different test is wilcoxon signed ranktest. The results of the study shows that the market reacted to the reverse splitannouncement, marked by the difference in abnormal return before and after reverse splitDOI: 10.15408/akt.v7i2.2677
STUDI KINERJA PT BNI SYARIAH SESUDAH PEMISAHAN (SPIN OFF) DARI PT BANK BNI (PERSERO) TBK Achmad Chotib; Wiwik Utami
Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.376 KB) | DOI: 10.15408/akt.v7i2.2661

Abstract

The purpose of this study was to analyze the performance of BNI Syariah beforethe spin-off compared with after the spin-off and to analyze the performance of BNI Syariahafter the spin-off compared with the performance of BJB Syariah after the spin off. Both of theperformance analysis based on CAR, NPF, NPM, ROA, ROE, and FDR. The study wasconducted by using analysis Paired Sample T-Test and analysis Independent Sample T-Test.The results showed that the performance of BNI Syariah before and after the spin-off does notdifference significantly. Likewise for the comparation of BNI Syariah and BJB Syariah afterspin off, some ratios (NPF, NPM, ROA, ROE) did not differ significantly with probabilitygreater than 0.05, and for CAR and FDR, there was a significant difference with probabilitylower than 5 percentDOI: 10.15408/akt.v7i2.2661
HAFAZHATUL AMWAAL: TOKOH DAN KARAKTER AKUNTAN RASULULLAH Ady Cahyadi
Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.422 KB) | DOI: 10.15408/akt.v7i2.2674

Abstract

The accountants are not a current profession only but a profession which areestablished since Rasulullah Muhammad Saw era. Rasulullah Saw especially treats andeducates his friends to be a clerk (katibul amwaal), accountant (hafazhatul amwaal) becausebeside as a prophet He is a good entrepreneur too. This article aims to explore the shirahnabawiyah (literature study) to give us who is the accountant in Rasulullah era and howabout their characteristic. Based on literature searches there are some companions of theProphet Muhammad are positioned specifically for financial management (state) Messengereven split into seven functions, six accounting function and one function to the examination(audit)DOI: 10.15408/akt.v7i2.2674
FAKTOR-FAKTOR KEUANGAN YANG MEMPENGARUHI MARKET SHARE PERBANKAN SYARIAH DI INDONESIA Bambang Saputra
Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v7i2.2675

Abstract

This Study aims to formulate the strategy of market share growth for islamicbangking is need to examine how much the effect of each independent variable is ROA, CAR,FDR, NPF, and REO on the dependent variable (Market Share) on Islamic Banking inIndonesia. The research was conducted on Islamic Banking in Indonesia, BUS and UUS usingfinancial statement data are monthly basis for 36 months, starting in January 2010-December2012. The method of analysis in this study is the analysis Descriptive Statistics and SimpleLinear Regression Analysis. The test results suggest that, first, ROA has a positive significanteffect on Market Share. Second, CAR has a positive significant effect on Market Share. Third,FDR had a positive significant effect on Market Share. Fourth, NPF has a significant negativeeffect on Market Share. Fifth, REO has a significant negative effect on Market Share. Basedthat condition, so, strategy to improve market share growth for Islamic banking must beconcern to qualitative aspects such as sufficient costumer service, product innovative,banking education for costumer, etc. All of that aspects must be supported by government,central bank, Islamic banking, and societyDOI: 10.15408/akt.v7i2.2675

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