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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 8, No 1 (2015): Akuntabilitas" : 6 Documents clear
PENGARUH INVESTMENT OPPORTUNITY SET, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN RETURN ON ASSET TERHADAP NILAI PERUSAHAAN Gita Syardiana; Ahmad Rodoni; Zuwesty Eka Putri
Akuntabilitas Vol 8, No 1 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.832 KB) | DOI: 10.15408/akt.v8i1.2760

Abstract

The purposes of this research to analyze the effects of investment opportunityset (IOS), structure capital, growth, and return on asset (ROA) to firm’s value. This researchused all the companies listed on Indonesian Exchange in the peroid 2012 until 2014. Thenumber of all companies that were became in this study were 119 companies with 3 yearobservation. Based on method purposive sampling, research sample total is 357 financialstatements and annual report. Data analyzed by regression data panel. Result of this researchindicates that investment opportunity set (IOS), growth, and return on asset (ROA)influences significantly positive on the firm value, while structure capital does not influencesto firm valueDOI: 10.15408/akt.v8i1.2760
PENGARUH EFEKTIFITAS SISTEM PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEMAUAN UNTUK MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING Popi Fauziati; Arfin Syahri
Akuntabilitas Vol 8, No 1 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.564 KB) | DOI: 10.15408/akt.v8i1.2761

Abstract

This research aims to know the influential factors of willing to pay tax with theirawareness of paying it as intervening variable particularly in Payakumbuh City. This researchused variable independent; those are perception about taxation efficacy system, tax officersservice. Intervening variable was the awareness of paying the tax. While, dependent variablewas willing to pay the tax. This research used primary data by using questionnaire.Respondents were all individual tax payer who became self employeed in Payakumbuh city.Method of taking sample in this research used random sampling. The data analysis usingregression analysis. The results of this data processing showed that: (1) perception of thetaxation efficacy system has significant influence toward the awareness of paying the tax. (2)tax financial service have significant influence toward the awareness of paying the tax (3) theawareness of paying the tax have significant influence toward tax payers’ willing to pay taxDOI: 10.15408/akt.v8i1.2761
PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN REGULASI PEMERINTAH TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Wandayani Nurfadilah; Yusar Sagara
Akuntabilitas Vol 8, No 1 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.226 KB) | DOI: 10.15408/akt.v8i1.2763

Abstract

This objective of this study is to examine the good corporate governance,characteristics company and government regulations on the disclosure of corporate socialresponsibility on companies listed in the Indonesia Stock Exchange Period from 2010 to 2014.This study uses secondary data, annual reports obtained from www.idx.com and thecompany's website period 2010-2014. The sampling method of sample selection samplingcluster. The analytical method used is multiple regression analysis which consists of classicalassumption (normality test, multicollinearity, heteroscedasticity test and autocorrelationtest) and test hypotheses (coefficient of determination, t test, F test). The results thatsignificantly influence the audit committee disclosure of CSR while managerial ownership,board size, profitability, liquidity, company profiles and government regulation has no effecton the disclosure of CSR. F Test results showed that the simultaneous effect of independentvariables on the dependent variable.DOI: 10.15408/akt.v8i1.2763
PRAKTIK AUDIT SYARIAH DI LEMBAGA KEUANGAN SYARIAH INDONESIA Qonita Mardiyah; Sepky Mardiyah
Akuntabilitas Vol 8, No 1 (2015): 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.v8i1.2758

Abstract

Islamic financial institutions (IFIs) have grown rapidly since the last few years.It raises the issue of shariah compliance in IFIs and the need for a new audit function,shariah audit. It’s functions to ensure accountability of financial statements prepared bymanagement and also ensuring shariah aspects are met perfectly by IFIs. Because if there isa failure in the implementation of shariah complience, stakeholders will loss their trust inthe IFIs even Islam itself. Therefore, this study will discuss about the current practice ofaudit shariah in Indonesia. the discussion of shariah auditing practices are focused on fourmain issues shariah audit, i.e the framework, scope, qualifications and independence ofauditors of sharia. This study was conducted using a survey method, in the form ofquestionnaires that measured with a likert scale to the three groups of respondents (SSBand internal auditors; external auditors, accounting academicians). These studies suggestthat the audit practice of sharia in Indonesia has been going well.DOI: 10.15408/akt.v8i1.2758
PENGARUH DIMENSI BUDAYA DAN RELIGIUSITAS TERHADAP KECURANGAN PAJAK Yesi Mutia Basri
Akuntabilitas Vol 8, No 1 (2015): 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.v8i1.2764

Abstract

This research aims to analyze and get empirical evidence about theeffect of dimension of culture (Power Distance, Individualism, uncertaintyavoidance, masculinity) and religiouity on tax evasion. Population in this study isindividual tax payer listed in KPP Pratama Tampan Pekanbaru. Sampling technic isconvenience sampling. From 100 questioners distributed, 60 responden participated.The regression analysis results indicate power distance and masculinity affect havepositif effect on tax evasion, but higher religiosity has negatif effect on tax evasion.Finding indicate uncertainty avoidance and individualism have not significant effecton tax evasion.DOI: 10.15408/akt.v8i1.2764
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN ASET PERUSAHAAN ASURANSI JIWA NON SYARIAH DI INDONESIA Istianingsih Sastrodiharjo; I Putu Sutama
Akuntabilitas Vol 8, No 1 (2015): 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.v8i1.2759

Abstract

The development of life insurance in Indonesia is quite slow compared to otherfinancial industry. This study was conducted to examine the factors that influence the growthof asset of non-life insurance shariah company in Indonesia for the period 2004 to 2010. Thevariables tested are premium growth, capital growth, returns, claims ratio, the ratio ofacquisition costs, the cost ratio administration, the type of capital, and the amount of capital.The sample used in this study is a life insurance company during the study period of 2004 to2010. The data analysis technique used is multiple linear regressions. The results of theanalysis prove that premium growth, capital growth, returns, claims ratios, and types ofcapital affect the growth of the life insurance company's assets. While the acquisition costratio, the ratio of administrative costs and the amount of capital do not significantly influencethe growth of assets of life insurance companies in IndonesiaDOI: 10.15408/akt.v8i1.2759

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