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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 3 (2014): Akuntabilitas" : 6 Documents clear
PENGARUH KONVERGENSI IFRS, BONUS PLAN, DEBT COVENANT, DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI Reskino Reskino; Ressy Vemiliyarni
Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.666 KB) | DOI: 10.15408/akt.v7i3.2736

Abstract

This research aims to analyze and get empirical evidence about the effect of IFRSconvergence, bonus plan, debt covenant, and political cost on accounting conservatism incompanies which are listed at BEI. Independent variables in this research are IFRSconvergence, bonus plan which is proxied by the structure of managerial ownership, debtcovenant which is proxied by leverage, and political cost whichis proxied by firm size.Dependent variable in this research is accounting conservatism. Sample used in this researchare companies which are listed at BEI in 2012. By using purposive sampling, found that 127companies are proper sample of the research. The multiple regression analysis is the methoduse to analyse the hypotesis. The results shows that IFRS convergence and political cost havenegative effect and significantly on accounting conservatism. On the other hand, bonus planand debt covenant didn’t effect significantly on accounting conservatismDOI: 10.15408/akt.v7i3.2736
PERBANDINGAN KINERJA KEUANGAN ANTARA BANK SYARIAH DENGAN BANK KONVENSIONAL SETELAH DIKELUARKAN UNDANG-UNDANG NOMOR 21 TAHUN 2008 TENTANG PERBANKAN SYARIAH Yessi Fitri
Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.825 KB) | DOI: 10.15408/akt.v7i3.2737

Abstract

The purpose of this study is to compare the financial performance of Islamicbanks against conventional banks after enactment of Indonesia’s Islamic Banking Act No21/2008. The data was based on selected financial statements of Islamic banks andconventional banks in Indonesia from year 2009 to 2011. Financial performance measures wereexpressed in term of various financial ratios in which were categorized into profitability,liquidity, risk, solvency and efficiency. To test the hipotheses, Mann-Whitney was employedto compare financial performance. In general, the study found no major difference in financialperformance between Islamic banks and conventional banks except in term of its ROA andEM. This indicated that conventional banks are generally more profitable as compared toconventional banks but failure risk of islamic banks are smaller than conventional banksDOI: 10.15408/akt.v7i3.2737
EFISIENSI MODAL INTELEKTUAL DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN Istianingsih Istianingsih
Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.811 KB) | DOI: 10.15408/akt.v7i3.2731

Abstract

This study aimed to analyze the effect of intellectual capital efficiency of thefinancial performance and the performance of the company's shares. Measurement offinancial performance with return on equity (ROE), earnings per share (EPS), while thecompany's stock performance is measured by the cumulative abnormal return (CAR). Thetotal sample in this study was 108 companies and individual company data taken 3 years from2009 to 2011. The hypothesis testing with multiple linear regression method. Results from thisstudy showed that the intellectual capital positive effect on ROE and EPS. However,intellectual capital is not proven effect on CAR. The main implication of this study for themanagement of the company for more attention to the management of intellectual capitalbecause it is proven to improve the performance of the companyDOI: 10.15408/akt.v7i3.2731
PERSEPSI TEKNOLOGI INFORMASI, KEMUDAHAN PENGGUNAAN, RESIKO DAN FITUR LAYANAN AIS TERHADAP MINAT ULANG DOSEN MENGGUNAKAN ACADEMIC INFORMATION SYSTEM (AIS) Amalia Amalia
Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (884.116 KB) | DOI: 10.15408/akt.v7i3.2739

Abstract

This study aimed to examine the relationship between the perception ofInformation Technology, Ease of Use, Risks and AIS Service Features Of Interests BirthdayLecturer in the Use of Academic Information System (AIS): The sample was a lecturer of thefaculty of economics and faculty of sharia and law with a total sample of 50 respondents. Theresearch method used survey method by using tools such as questionnaires and interviews andsampling technique with purposive sampling. Test equipment reliability analysis usingvaliditasdan test, Spearman correlation test and swot analysis. The results showed that thereis a correlation between the perception of technology ais (X1) with an interest in re-facultyusing ais (Y), there is a correlation between the perceived ease of use AIS (X2) with an interestin re-using the AIS, there korealsi between risk perception ais (X3) with interest in re-using ais(Y) and also there is a correlation between the perception of the service features ais (X4) withan interest reset menggunakann ais (Y)DOI: 10.15408/akt.v7i3.2739
PENGARUH KEADILAN, NORMA EKSPEKTASI, SANKSI DAN RELIGIUSITAS TERHADAP NIAT DAN KETIDAK PATUHAN PAJAK Yesi Mutia Basri; Raja Adri Satriawan Surya
Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.77 KB) | DOI: 10.15408/akt.v7i3.2733

Abstract

This study aimed to analyze the effect of perceived tax equity, normativeexpectations (social and moral norms), legal sanctions (detection risk and penalty magnitude)and religiosity on Intention non tax compliance and non compliance behavior . In this study,Ajzen’s (1991) Theory of Planned Behavior is used as a theoretical framework to extend andcomplement tax research.The data set of the study was obtained from the survey applied to100 individual taxpayers in KPP Pratama Tampan-Pekanbaru. The results show equityperception of the tax system and moral norm have significant effect on intention but socialnorm, detection risk, penalty magnitude, and religiosity do not have effect on intention.Penalty magnitude, religiosity and intention have significant effect on non compliance behaviorDOI: 10.15408/akt.v7i3.2733
ANALISIS PEMAHAMAN WAJIB PAJAK DAN IKLAN OTORITAS PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK Waluyo Waluyo
Akuntabilitas Vol 7, No 3 (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.v7i3.2734

Abstract

This research is casual studies conducted to establish casual relationshipbetween variables the understanding of the taxpayer and the advertising tax againtcompliance of taxpayer to pay Land and Building Tax (PBB) in the Tax Office (KPP) EastTangerang especially living in subdistrict Ciledug. Objects in this research are taxpayer whopay Land Tax in Tax Office and had seen advertising tax in both mass media and electronicmedia. In the technique of data analysts, this research do the validity test by pearsoncorrelation, reliability testing with coeffiicient cronbach’s alpha, the classical assumption test,hypothesis testing multiple regression, t test, and F test. On testing the hypothesis can be seenthat the understanding of taxpayer have a significant effect on compliance of taxpayer and theadvertising tax doesn’t have a significant effect on compliance of taxpayer, meanwhile theunderstanding of taxpayer and tax advertising simultaneously had a significant effect oncompliance of taxpayerDOI: 10.15408/akt.v7i3.2734

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