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AKUNTABILITAS

akuntabilitas
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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

Search results for , issue "Vol 8, No 3 (2015): Akuntabilitas" : 6 Documents clear

PENGARUH FASILITAS DROP BOX, E-SPT DAN E-FILING DALAM PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TERHADAP KEPUASAN WAJIB PAJAK Fitri Damayanti; Achmad Fauzi
Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research aims to analyze and get empirical evidence about the the influenceof facilities drop box, e-SPT and e-filing submission of a letter innotice (SPT) to satisfaction oftaxpayer. Respondents in this study are taxpayers in KPP Pratama Central Jakarta Regional.The number of taxpayer that were visited in this study were 75 taxpayers from 3 KPP PratamaThe method of determining the sample is by using convenience sampling method, while thedata processing methods used by researcher is the multiple regression analysis. The resultshows the facilities drop box, e-SPT and e-filing submission of a letter innotice (SPT) partiallyinfluence to satisfaction of taxpayer.Then, facilities drop box, e-SPT and e-filing submission ofa letter innotice (SPT) simultaneously and significantly influence to satisfaction of taxpayerDOI: 10.15408/akt.v8i3.2774

PENGARUH AUDIT TENURE, OPINI AUDIT TAHUN SEBELUMNYA, DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN Mohammad Nur Fahmi
Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this research is proving the effect of audit tenure, prior year auditopinion, and disclosure to going concern audit opinion. This research uses samples of miningand agriculture companies that listed at Indonesian Stock Exchange in 2011-2014. Based onpurposive sampling method, total of samples of this research are 56 companies. Thehypothesis in this research uses logistic regression. This research shows that prior year auditopinion has significant effect on the going concern audit opinion. Audit tenure and disclosuredo not have significant effect on the going concern audit opinionDOI: 10.15408/akt.v8i3.2770

PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: VARIABEL ANTESEDEN DAN VARIABEL MODERASI Gita Mustika; Ria Nelly Sari; Al Azhar L
Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study is to examine the effect of audit quality on earningmanagement and the effect of earning management on the corporate social responsibilitydisclosure. In addition, this study also examine moderating role of accounting complexity andeffectiveness of audit committee on relationship between earning management and corporatesocial responsibilty disclosure. The population in this study are manufacturing companieslisted in Indonesia Stock Exchange for the 2013 financial year and purposive sampling is usedas sampling method. Sample in this study is 60 manufacturing companies. This study usessecondary data which is obtained from company’s annual report. Statistical method used isStructural Equation Model (SEM) based on Partial Least Square (PLS). The result prove thataudit quality negatively affect the earning management, and earning management positivelyaffect the corporate social responsibility disclosure. The result also prove that accountingcomplexity and effectiveness of audit committee weaken the effect of earning management oncorporate social responsibilty.DOI: 10.15408/akt.v8i3.2775

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PEMERINTAHAN DAERAH KALIMANTAN BARAT Endang Kristiawati
Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to determine what factors are instrumental in the successfulimplementation of accrual based accounting in the Environment Government of WestKalimantan Province. This type of research is case study based on the model Luder (1992),using a qualitative approach. Study sites in West Kalimantan regional administration,sample’s in this study are SKPD-SKPD in regional government of West Kalimantan Province.Data collection techniques using observation, indepth interview, and documentation. Dataanalysis using data reduction, presentation of data and drawing conclusions / verification.,the technique checks the validity of the data using the method of triangulation. The analysisof this study suggest that in general local government officials in West Kalimantanenvironment to understand what was essentially based on accrual accounting system,although not yet fully understood. From the findings and analysis of data, there are severalfactors that are most instrumental in the successful implementation of accrual accounting ingovernment of West Kalimantan, namely commitment, quality human resources required,and Tool SupportDOI: 10.15408/akt.v8i3.2771

PENGARUH WORK-FAMILY CONFLICT, GAYA KEPEMIMPINAN TRANSFORMASIONAL, DAN KOMPLEKSITAS TUGAS TERHADAP JOB SATISFACTION AUDITOR Wahyu Heldera Putra
Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research was aimed to examine the influence of work-family conflict, transformationalleadership style, and task complexity on auditor’s job satisfaction. This research used primary datawhich collected by distributing questionnaires to respondents. Questionnaires were distributed tojunior and senior auditor of accounting firms (were directory by IAPI) that afiliate to internationalfirm in Jakarta. From 74 questionnaires that have been distributed, only 60 questionnaires havebeen received, and only 56 questionnaires that full filled and could be processed. The researchuses multiple regression analysis method.The results of this research show that: (1) work-familyconflict has no significant influence on auditor’s job satisfaction. (2) transformational leadershipstyle has significant influence on auditor’s job satisfaction. (3) task complexity has no significantinfluence on auditor’s job satisfaction. (4) work-family conflict, transformational leadership style,and task complexity have significant influence on auditor’s job satisfaction.DOI: 10.15408/akt.v8i3.2772

PENGARUH KEADILAN PROSEDUR EVALUASI TERHADAP ORGANIZATIONAL COMMITMENT DIMEDIASI OLEH KEADILAN DISTRIBUTIF, KEPUASAN KERJA DAN KEPERCAYAAN PADA ATASAN Syahnasthalia Syahnasthalia; Ria Nelly Sari; Rheny Afriana Hanif
Akuntabilitas Vol 8, No 3 (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.v8i3.2773

This study aimed to determine (1) the indirect effect of fairness of evaluationprocedure on job satisfaction through distributive fairness and trust in superior and Thisstudy used the online survey method by sending a questionnaire via email using GoogleForms. The sample was mid-level managers in companies listed on the Indonesia StockExchange. Hypothesis testing conducted on 65 responses can be processed. Analysis of datausing the approach SEM. The results show that (1) job satisfaction is able to mediate the effectof fairness of evaluation procedure on job satisfaction, (2) distributive fairness is able tomediate the effect of fairness of evaluation procedures on organizational commitment, and (3)job satisfaction is able to mediate the effect fairness of evaluation procedures onorganizational commitment. This study couldn’t prove that (1) distributive fairness mediatesthe effect of fairness of evaluation procedures on job satisfaction, (2) trust in superiormediates the effect of fairness of evaluation procedures on organizational commitmentDOI: 10.15408/akt.v8i3.2773

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