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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 9 Documents

Search results for , issue "Vol 9, No 2: Oktober 2016" : 9 Documents clear

Hubungan Tata Kelola Baik dan Manajemen Laba: Pendekatan Quality Accrual Wenny Febriyanti; Negina Kencono Putri; Eko Suyono
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study is to determine the effect of good corporate governance (GCG) which includes the audit committee, independent commissioners, and executive compensation to earnings management. Sample of this research are 34 financial statements of several manufacturing companies in the automotive and pharmaceutical companies which go public in Indonesia Stock Exchange in 2008 to 2014. Researcher use multiple regression to analyze the data research. The results of this study states that the audit committee, independent commissioners and executive compensation doesn’t have an effect to earnings management in automotive and pharmaceutical companies in Indonesia. Finally, the research is expected to provide insights into the good corporate governance and earnings management in the automotive and pharmaceutical companies which go public in Indonesia Stock Exchange.

Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Tingkat Pengembalian Saham Atiqah Atiqah
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this research is to examine the effect Of Corporate Social Responsibility Disclosure Through Risk To Stock Return. In this study, using the GRI standard as a way to measure a company's corporate social responsibility. Samples company is an enterprise consumer goods are listed on the Stock Exchange in the period from 2010 to 2014 so that the total sample at the 5-year period is 60 samples. The research method uses multiple linear regression analysis to determine the relationship of more than one independent variable on the dependent variable. Based on the results of statistical performed by t-tests and F test, shows that CSR and risk have effect to return with significance alpha 1%. Corporate Social Responsibility Disclosure have effect Through Risk To Stock Return. ROA as a control variable doesn’t have effect to stock return.

Faktor-faktor yang Mempengaruhi Penggunaan E-Filling: Studi Pada UIN Syarif Hidayatullah Jakarta Ay Maryani
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to determine empirically the influence of information technology, perceived ease of users of, and satisfaction of users to use e-Filing for Taxpayers. Data obtained by survey method using a questionnaire as a data collection staple. Samples were selected using purposive sampling method. This study is causal, and the study site was Syarif Hidayatullah State Islamic University Jakarta by taking a sample of respondents from the unit faculty and the rector. Data analysis was carried out using validity, reliability testing, multiple linear regression analysis, the classical assumption, as well as using the t test for partial hypothesis testing, and test to examine the influence f simultaneously, and the coefficient of determination. Based on the results of the analysis can be concluded that partial information technology, and user satisfaction significantly influence the use of e-Filing Taxpayers, whereas perceived ease of users of not striving against the use of e-Filing for Taxpayers. Simultaneously, information technology, perceived ease of use of, and user satisfaction effect on the use of e-Filing for Taxpayers.

Pengaruh Proporsi Komisaris Independen, Ukuran Komite Audit dan Ukuran Perusahaan Terhadap Siklus Konversi Kas Muthia Rahmadani Sadono
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research aims to analyze and get empirical evidence about the effect of independent commissioner, audit committee and firm size on cash conversion cycle. Independent commissioner was measured by proportion of independent commissioner to board of commissioner, audit committee was measured by size of audit committee, and firm size was measured by logaritma natural of total revenue (LnTR). Sample of this research were consumer goods industry companies which were listed in Indonesia Stock Exchange (IDX) during 2013-2015 period. The number of manufacturing companies in this study were 33 companies with 3 years observation that acquired by using purposive sampling method. Hypothesis in this research were tested by multiple regression model. The results of this research showed that independent commissioner and audit committee not significantly influence on cash conversion cycle. In the other hand, firm size had significant negatively influence on cash conversion cycle.

Masalah Keagenan Pada Struktur Kepemilikan Perusahaan Keluarga di Indonesia Peny Cahaya Azwari
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Many things that are involved in the family ownership ranging from the formulation of the structure and distribution of ownership among the families involved; capitalization of capital; family coverage and control mechanisms within the company; policies to attract capital from outside the family or maintain dominance of family ownership, until the creation of capital-raising mechanism in a family environment to support the expansion and growth of the company. The ownership structure will determine the agency’s problems, which is whether that the dominant conflict occurred between the manager and the shareholder or between the controlling shareholder with the minority shareholders. The number of firms with family ownership in Indonesia provides positive and negative effects for development. On one hand, the conflict between the agent and the principal is very small compared with the company's non keluarga. This things is understandable because of the dominance and control of management decisions are determined by a majority of policy holders domination saham. It means that the policy decision still dominate by family ownership, which is it will affect that financial transparency

Determinan Voluntary Disclosure Level: Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Dwi Putra Oktaviani
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research is aimed to examine the effect of controlling ownership proxied by entrenchment effect and alignment effect, agency problem proxied by free cash flow, and independent board commissioner toward the firm’s voluntary disclosure level. This research used the sample of manufacture industries which listed in Indonesian Stock Exchange during 2014-2015 periods .Based on purposive sampling method, the number of manufacture industries sampled in this study 86 companies with 2 years observation., the total amount of sample obtained in this research were 172 samples. This research used multiple linear regression analysis method. The results of the analysis in this research showed that entrenchment effect and alignment effect effected and negative towardthefirm’s voluntary disclosure level and find that independent board commissioner effected and positive toward the firm’s voluntary disclosure level. Whilefree cash flow did not effect on the firm’s voluntary disclosure level

Determinan Audit Judgment: Studi Pada Kantor Akuntan Publik di Jakarta Selatan Nurul Hasanah; Iin Rosini
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v9i2.4022

This research was compiled to find out how the influence of the pressure of obedience, the complexity of the task and the experience of the auditors audit against the judgment on the public accountant in South Jakarta. Research methodology used use descriptive method quantitative and using primary data secondary. Selection of a sample probability samplingwith the purposive approach to sampling and samples used totaled 9 HOOD with a total of 57 respondents total auditor. The result of multiple linear Regression obtained 9,539 Y = + 0, 563X1 + 0, 4111X2 + 0, 720X3. The t-test based procured and X 1 (0,022 < 0.05), x 2 (0,064 > 0.05), X 3 (0.003 < 0.05) so the inferred stress obedience and partially influential auditor experience significantly to audit judgement and the complexity of the tasks partially do not affect significantly to audit judgement.

Determinan Efektivitas Sistem Pengendalian Internal Perusahaan Ratna Andita Dewi
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v9i2.4028

This research is to examine empirically the influence of role, professionalism, working experiences and internal auditor’s IT knowledge on enterprise’s internal control system effectiveness based on purposive sampling method, this research used a sample of 71 respondents who work as internal auditors at some private enterprises in DKI Jakarta region. data was analyzed multiple regression analysis with spss 22 processing. The result of this research indicates that professionalism, working experiences and internal auditor’s IT knowledge have an influence on enterprise’s internal control system effectiveness while the role of internal auditor does not have an influence on enterprise’s internal control system effectiveness.

Determinan Profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia Widiya Ningsih; Tenny Badina; Rita Rosiana
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v9i2.4024

The purpose of this study is to analyze the influence of capital, asset quality, profitability and liquidity to profitabilitas. Populasi this study is the Islamic Rural Bank (BPRS) registered at Bank Indonesia. Total sample of 12 selected by using purposive sampling, uses secondary data obtained through the website www. bi. go. id. The analytical method used in this research is Multiple Linear Regression and Software SPSS 22 as a tool to test the hypothesis. The results of this study are: capital, asset quality and liquidity does not affect the profitability, earnings negatively affect profitability.

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