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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 230 Documents

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INTELLECTUAL CAPITAL DISCLOSURE: STUDI KOMPARASI ANTARA UNIVERSITAS DI INDONESIA DAN MALAYSIA Ihyaul Ulum; Andi Tenrisumpala; Endang Dwi Wahyuni
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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

Kausalitas Mental Accounting dan Pengambilan Keputusan Investasi Mesin Produksi: Suatu Studi Eksperimen Fadlil Abdani; Fajar Nurdin
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research is included in the true experiment which aims to test the main effect and the interaction effect of mental accounting and self efficacy on investment decisions on production machinery. The method used is the true experiment, with the design of 2 x 2 between subjects that uses two levels of mental accounting (existing or absent) and two levels of self efficacy (high or low). Statistical tests are used with ANOVA, for the first and second hypotheses using One Way Analysis of Variance and for the third hypothesis using Two Way Analysis of Variance. The results of the study found that mental accounting proved to influence the investment decision making of production machinery. Self efficacy is also proven to have an effect on investment decisions in production machinery. While the interaction effect between mental accounting and self efficacy does not affect the investment decision making of a production machine.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL Taufik Hidayat
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study is to examine the budget planning system,participation in drafting the budget, budget scheduling and budget goal clarity to managerialperformance, as well as to search an internal control, and it may modernize the influence ofbudget planning system, participation in drafting the budgets, budget scheduling and budgetgoal clarity to managerial performance. This study is recognized as a causal research, and thelocation of study is Islamic state university Jakarta taking a sample of 69 respondents fromthe faculty and the rector. The test tool on hypothesis one is with t test used in evaluating thehypothesis partially, and f test is used to search its influence simultaneously, while forsearching to hypothesis two is to see the influence of moderating variable is as adopted toanalyze the difference absolutely. Refers to the result of analysis is concluded that it partialsystem of budget planning, budget participation and budget goal clarity significant effect tomanagerial performance, while the budget schedule accuracy is not having an effect onmanagerial performance. It is also found that the internal control may not leadmodernization any influence of the budget planning system, participation in drafting thebudgets, budget scheduling and budget goal clarity to managerial performance.DOI: 10.15408/akt.v7i1.2646

Perilaku Kecurangan Akademik Mahasiswa: Dimensi Fraud Diamond dan Gone Theory Nita Andriyani Budiman
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this research is to analyze the influence of fraud diamond and gone theory on student academic cheating behavior. Fraud diamonds tested in this study are pressure, opportunity, rationalization, and ability, while the tested theory is greed, need and disclosure. Respondents of this research are accounting students in Central Java. Primary data used in this study were collected by using questionnaires delivered directly to the respondents. Sampling method using purposive sampling technique with the number of respondents as much as 167. Hypothesis testing is done by Structural Equation Modeling (SEM) technique with AMOS program. The results of this study prove that rationalization, ability, and disclosure have effect on student's academic cheating behavior, while pressure, opportunity, greed, and requirement have no effect on to student's academic cheating behavior.

Pengaruh Permodalan, Kualitas Asset, Rentabilitas dan Likuiditas Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Widiya Ningsih; Tenny Badina; Rita Rosiana
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study to analyze the influence of capital, asset quality, profitability and liquidity to profitabilitas. Population in 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.

PENGARUH PENEGAKAN HUKUM DAN GENDER TERHADAP PENGGELAPAN PAJAK DIMEDIASI OLEH MORAL PAJAK Zirman Zirman
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aimed to examine the effect of law enforcement and gender on taxevasion, mediated by moral taxes. The population in this study is an individual taxpayer whois registered on tax office of Prtama Tampan. The sampling technique used is conveniencesampling with total sample of 64 individual tax payer. The technique analysis used isStructural Equation Model with software Smart PLS. The results showed that law enforcementsignificant positive effect on tax morale, while gender does not affect on tax morale. Taxmorale significant negative effect on tax evasion. The analysis also showed tax moralemediates the effect of law enforcement on tax evasion, against tax morale does not mediatethe effect of gender on tax evasionDOI: 10.15408/akt.v8i2.2768

Motivasi Ikut Pendidikan Profesi Akuntansi dan Menjadi Akuntan Publik: Studi Empiris pada Mahasiswa S1 Akuntansi Sandra Aulia; F. Fitriany; Viska Anggraita; A. Arywarti
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The effectiveness of Accounting Professional Education goals is a big question for various parties. This study aims to analyze the factors that influence students’ interest in taking Accounting Professional Education and become Public Accountant. The procedure used in analyzing data uses Structural Equation Modeling (SEM). Total sample of 710 accounting undergraduate students. The results of this study indicate that career motivation factors, student perceptions of the accounting profession are positively related while the duration of education is negatively related to students’ interest in participating in PPAk. Interest in participating in PPAk, students ‘perceptions and duration of education, Type A and age characters are positively associated with students’ interest in becoming public accountants. This study contributes to the existing research in identifying factors that influence students’ interest in participating in Accounting Professional Education and being Public accountant

Implementasi Sistem Pengendalian Intern Pemerintah (SPIP) Dalam Perspektif Islam A. Arisman; Aries Putriyani; Ahmad Afandi
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study is to explore the implementation of Government’s Internal Control System in Islamic perspective. This research used descriptive method with Al-Qur’an, Hadith, regulations, books and articles as the sources of this research. Although Internal Control’s Comprehensive Framework and Guidance developed by COSO in 1992, but it had implemented by muslim leader since Nabi Muhammad’s era until Turki Utsmani Dynasty’s era. Five components of Internal Control that formed by COSO and adopted by government in PP No.60 2008 are control environment, risk assessment, control activities, information and communication, and monitoring, each components have subcomponents; and for control environment we suggest to add with the spiritual, nature and style of leadership. The basic component of internal control is control environment, because it has a role as a protector for other components. If control environment has worked properly, then it will minimize a risk, control activities would be implemented simply, information and communication will run smoothly and internal control could be monitored periodically.

Effect of Risk Based Bank Rating on Financial Performance of Sharia Commercial Banks Diah Munawaroh; Peny Cahaya Azwari
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Risk Based Bank Rating (RBBR) is one of the assessments of the new health level of the bank in lieu of CAMELS in accordance in Bank Indonesia Regulation No. 13/1 / PBI / 2011. This study aims to examine the effect of Risk-Based Bank Ratings (Risk Profile, Good Corporate Governance, Earning and Capital) on Financial Performance (ROA). The method used is descriptive statistics, determination of regression models, classic assumption tests, multiple linear regression methods and hypothesis testing. The type of data in this study uses panel data. Based on the results of the study indicate that the ratio of NPF, GCG and CAR does not significantly influence ROA. While the ratio of FDR, BOPO and NOM has a significant effect on ROA.

Analisis Pertumbuhan Penjualan Dan Perputaran Modal Kerja Terhadap Profitabilitas PT. Tiga Pilar Sejahtera Food, Tbk Tahun 2012-2016 Supanji Setyawan; S. Susilowaty
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to analyze whether there is influence of variable sales growth and working capital turnover on corporate profitability. Sample in this study is the PT. Tiga Pilar Sejahtera Food, Tbk. Data used in this research is secondary data that of annual report of PT. Tiga Pilar Sejahtera Food, tbk in 2012-2015. Data collection method used is documentation. The result of research with multiple linear regression analysis method showed that the partial sales growth variable had a significant positive effect on profitability while the working capital turnover had no significant effect on profitability. The author recommends that companies pay more attention to, utilize and process resources owned to improve corporate profits, so that the increase in corporate profitability can be achieved.

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