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[FAKTOR-FAKTOR YANG MEMPENGARUHI MARGIN MURABAHAH BANK SYARIAH DI INDONESIA ]]>
<![CDATA[Yusro Rahma]]>
<![CDATA[ Akuntabilitas Vol 9, No 1: April 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i1.3584
<![CDATA[The purpose of this study to examine the factors that influence the margin murabaha them, profit targets are proxied by return on assets (ROA), overhead costs, the results of third-party funds and financing. This study used 11 samples of Islamic banking in Indonesia, with criteria has published annual reports and the necessary data available. This study uses regression analysis to examine the factors that influence the margin murabaha. The results of this study showed that the return on assets, overheads and no effect on the financing murabaha margin partially, but the results showed that the results of DPK affect the margin murabaha.DOI: 10.15408/akt.v9i1.3584]]>
<![CDATA[KINERJA KEUANGAN PERUSAHAAN ASURANSI SYARIAH DI INDONESIA: SURPLUS ON CONTRIBUTION ]]>
<![CDATA[Ai Fitri Nurlatifah]]>;
<![CDATA[Sepky Mardian]]>
<![CDATA[ Akuntabilitas Vol 9, No 1: April 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i1.3590
<![CDATA[This study aims to identify the impact of size, leverage, liquidity, tangibility, volume of capital and loss ratio on the financial performance of Sharia Insurance Companies in Indonesia as measured by Surplus On Contribution (SOC) from 2012 to 2014. The data analysis technique used is panel data regression with a significance level of 5% (0.05). Results of the data analysis showed that the right model used in this study is the Fixed Effects Model (FEM). Simultaneously the six variables significantly influence the good financial performance as measured by SOC. Partially; the size (0.0000) has a positive influence on the financial performance (SOC), whereas leverage (0.0167) and volume of capital (0.0000) negatively affect performance finance (SOC). Liquidity variable (0.8552), tangibility (0.5513) and loss Ratio (0.9861) did not have a significant effect on the financial performance (SOC).DOI: 10.15408/akt.v9i1.3590]]>
<![CDATA[PENGARUH BUDAYA ORGANISASI, PELAKSANAAN TANGGUNG JAWAB, OTONOMI KERJA, DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR (Studi Pada Kantor Akuntan Publik di Jakarta) ]]>
<![CDATA[Syauffa Pratiwi]]>;
<![CDATA[Reskino Reskino]]>
<![CDATA[ Akuntabilitas Vol 9, No 1: April 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i1.3585
<![CDATA[This research purposed to examine the effect of organizational culture, exercised responsibility, job autonomy and role ambiguity to job performance auditor. Respondents in this research were auditors who work in public accounting firms in Jakarta. Based on purposive sampling method, total sample in this research was 133 respondents of 33 public accounting firms in Jakarta. Hypothesis in this research used multiple regression analysis.The results of this research indicate that organizational culture, exercised responsibility, and job autonomy positive and significant effect on job performance auditor, while role ambiguity based on data collected failed to prove the link between the ambiguities of the role and performance of auditors. Or in other words, the sample can not be generalized to the study population.DOI: 10.15408/akt.v9i1.3585]]>
<![CDATA[PENGARUH EARNING POWER TERHADAP EARNING MANAGEMENT ]]>
<![CDATA[Sarjito Surya]]>;
<![CDATA[Dedi Rossidi Soetama]]>;
<![CDATA[Ruly Ruliana]]>
<![CDATA[ Akuntabilitas Vol 9, No 1: April 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i1.3587
<![CDATA[The aim of this research is to examine how big the effect of Earning Power based on Return on Assets (ROA dimension) toward Earning Management based on Discretionary Accruals (DAC dimension,).This research are using primary data, monthly financial reports on January to July 2014. The analytical method used is simple regression analysis which consists of classical assumption (autocorrelation test) and test of hypotheses (coefficient of determination and t test).The results from this research there is significantly positve effecting between Earning Power toward Earning Management from autocorrelation test with57.91%.DOI: 10.15408/akt.v9i1.3587]]>
<![CDATA[PERAN LIFE CYCLE STAGE DALAM MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DISCLOSURE DAN NILAI PERUSAHAAN ]]>
<![CDATA[Arif Pujianto]]>;
<![CDATA[Wiwik Utami]]>;
<![CDATA[Istianingsih Sastrodiharjo]]>
<![CDATA[ Akuntabilitas Vol 9, No 1: April 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i1.3588
<![CDATA[The purpose of this study was to identify interactive effect of the life cycle stage on the relationship of intellectual capital disclosure and corporate value. Components of intellectual capital disclosure is human capital disclosure, structure capital disclosure and customer capital disclosure. Life cycle stage was interest to be reviewed as there are differences finding on previous research.The population were manufacturing companies listed on the Indonesia Stock Exchange during the period 2009 – 2011.Based on purposive sampling there were 70 companies was selected. The multiple regression method was used to analyze the interactive effect. The results of this study demonstrate that Life cycle stages not moderates the relationship of intellectual capital disclosure and corporate value. This finding has an important role in the management accounting literatureDOI: 10.15408/akt.v9i1.3588]]>
<![CDATA[INTELLECTUAL CAPITAL DISCLOSURE: STUDI KOMPARASI ANTARA UNIVERSITAS DI INDONESIA DAN MALAYSIA ]]>
<![CDATA[Ihyaul Ulum]]>;
<![CDATA[Andi Tenrisumpala]]>;
<![CDATA[Endang Dwi Wahyuni]]>
<![CDATA[ Akuntabilitas Vol 9, No 1: April 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i1.3582
<![CDATA[The aim of this study is to identify the intellectual capital disclosure practices of Indonesia and Malaysian universities. 5 best universities from Indonesia and Malaysia based on webometrics 2015 survey was used as the object of study. Intellectual capital component used in this study is a framework developed by Ulum (2011) which consist of 46 items: 8 items human capital, 23 items structural capital, and 15 items relational capital. Mann-Whitney test with SPSS 21 was used to analyze the data. The results showed that there were no differences between universities in Indonesia and Malaysia in disclosing information about the IC through their website. Based on the amount of information disclosed, both universities in Indonesia and Malaysia were more likely to disclose information in a narrative format.DOI: 10.15408/akt.v9i1.3582]]>
<![CDATA[PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI APARATUR DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERATING (Studi Empiris pada SKPD di Pemprov NTB) ]]>
<![CDATA[M Ali Fikri Biana Adha Inapty]]>;
<![CDATA[RR Sri Pancawati Martiningsih]]>
<![CDATA[ Akuntabilitas Vol 9, No 1: April 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i1.3583
<![CDATA[This study aims to obtain empirical evidence about the effect of applying government accounting standards, competence human resources, and the role of internal audits of the quality of financial reporting information to the internal control system as moderating variable. the population in this study were all civil servants (PNS) in the regional work units (SKPD) Pemprov NTB. Sampling was done by purposive sampling of employees in the process of financial administration, an employee who makes the financial statements and the workers who are the subject of examination APIP of the Inspectorate. Analysis of the data used in this research is regression with moderating variables. the results of this study indicate that the government penewrapan government accounting standards, competency of personnel the role of internal audit had no significant effect on the quality of financial reporting information with the internal control system as moderating variableDOI: 10.15408/akt.v9i1.3583]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA ]]>
<![CDATA[Sella Rachmawati]]>;
<![CDATA[Rini Rini]]>;
<![CDATA[Yessi Fitri]]>
<![CDATA[ Akuntabilitas Vol 9, No 1: April 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i1.3589
<![CDATA[This study aims to examine the factors that affect the timeliness of financial reporting of local government in Indonesia. These factors are divided into two major lines: factors relating to local government and politics, also the content of financial statements and managerial competence factor. Factors associated with local government and politics proxied by local independence, regional location and the election of regional heads back. Factors associated with the content of financial statements and managerial competence proxied by position and financial performance areas, audit opinion and audit findings.Samples of this study used the whole autonomous region which issued local government financial reports and audited by the Audit Board of the Republic of Indonesia as much as 524 of the total 542 local governments. They were obtained from the Audit Board of the Republic of Indonesia. Testing the hypothesis in this study used binary logistic regression. Results of this research reveals that local government and political factors that proxied by self-reliance, the regional location statistically affect the timeliness of financial reporting area in fiscal year 2013. Based on the results of logistic regression (logistic regression) showed that the factor content of the financial statements and managerial competence of government area proxied by the audit opinion and auditor's findings are statistically affect the timeliness of financial reporting area in fiscal year 2013.DOI: 10.15408/akt.v9i1.3589]]>
<![CDATA[AUDITING PROCESS ON ELECTRONIC COMMERCE SYSTEMS ]]>
<![CDATA[Wali Saputra]]>
<![CDATA[ Akuntabilitas Vol 9, No 1: April 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i1.3581
<![CDATA[Issues concerning electronic commerce are increasing as more companies are developing a web presence and conducting business on the Internet.The technological and economic development of the latest centuries resulted in the significant development of the electronic commerce, and the changes made in the manner of executing transactions had important repercussions on the manner of executing the audit. Electronic commerce has rapidly transformed the way auditing functions are performed, posing challenges to the auditing profession. A few guidelines exist for meeting some of these challenges.The purpose of our paper is to explain about how to undertake audit process on electronic commerce systems. This paper presents information systems auditing, electronic commerce and the stages of audit process which should be conducted by auditors in case of companies that use electronic commerce system and the manner in which these combine with the audit in the classic environment of transactions.DOI: 10.15408/akt.v9i1.3581]]>
