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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 270 Documents

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Identifikasi Hubungan Linier dan Non-Linier antara Rasio-Rasio Keuangan dan Return Saham I Made Pande Dwiana Putra; I Dewa Nyoman Badera
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Researches on relevance of financial ratios on stock returns mostly adopt linearity assumptions. This research aims to show the relevance of financial ratios on stock return and to compare the accuracy of linear and non linear models. Linear and non linear multivariate regression models are constructed from several financial ratios towards stock return to identify ratios with significant influences and subsequently compared in regard of their determinations. The samples consist of manufacturing companies listed on IDX from 2009 through 2016 totaling 97 companies. Results of bivariate regressions show consistent relationships exist in form of positive-quadratic relationships for profitability ratios (ROA and ROE) and negative-logarithmic relationships for liquidity and solvability ratios (CR, QR and DER). In general, profitability ratios remain the dominant ratios affecting stock returns

Faktor-Faktor Yang Mempengaruhi Kemauan Wajib Pajak Mengikuti Tax Amnesty di KPP Pratama Kota Denpasar Ni K Lely Aryani Merkusiwati; I Gusti Ayu Eka Damayanthi
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Tax Amnesty is elimination tax owed should not sanction tax administration and criminal sanctions in field of taxation, by way uncovering treasure and pay ransom money. Based on previous studies, shows the willingness to follow the tax amnesty is influenced by several factors taxpayer awareness, knowledge taxpayer, service tax authorities, and tax penalties. This study aimed to examine the effect of consciousness, knowledge taxpayer, service tax authorities, and tax penalties on the willingness to follow the tax amnesty. Samples in this study as many as 105 people registered taxpayers in east Denpasar and have followed the tax amnesty. The sample in this study was determined by convenience sampling method and slovin formula. Data collected using questionnaires and analysis technique is Multiple Linear Regression. Based on analysis awareness of the taxpayer, the consciousness taxpayer, knowladge taxpayer, the service tax authorities, and tax penalties positive effect on the willingness to follow the tax amnesty.

Determinan Kepuasan Konsumen Unit Usaha Dharma Wanita Persatuan UIN Syarif Hidayatullah Jakarta Zuwesty Eka Putri
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Dharmawanita UIN Syarif Hidayatullah Jakarta is an activity forum that aims to develop the creativity, expertise of female employees and the wife of an employee of the Syarif Hidayatullah UIN Jakarta. Some activities managed by Dharmawanita are business units engaged in food and beverage providers in the canteen and catering to the academic community of UIN Syarif Hidayatullah in particular and the community in general. The purpose of this study was to obtain empirical evidence related to factors that influence customer satisfaction or customers who use products of the Dharmawanita business unit of UIN Syarif Hidayatullah Jakarta. In addition, this study also aims to analyze the factors that determine consumer purchasing decisions. The results showed that the factors that influence the level of customer satisfaction are: physical appearance, service, menu, taste, and price. Then, factors that influence consumer purchasing decisions whether inside or outside the campus environment are: menu, taste, and price.

Cover Vol. 12(1), 2019 Jurnal Akuntabilitas
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Cover Vol. 12(1), 2019

Kinerja Perusahaan Dan Keselarasan Strategi Dengan Intensitas Persaingan Dan Kecanggihan Praktik Akuntansi Manajemen Sekar Akrom Faradiza
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

In order to improve and maintain its competitive advantage, the company must choose the right strategy so that the expected performance can be achieved. But the right strategy is not enough, because the important factor that determines the performance is the alignment between strategy and its contingency variables. This study aimed to examine whether the performance of manufacturing companies in Indonesia is influenced by the alignment of strategy with the variable contingency, consist of competition intensity and sophistication of management accounting practices. Cluster Analysis is used to assess the sophistication of management accounting practices. This research used three-way ANOVA to examines strategy alignment and its effect on performance. The results indicate that the performance of manufacturing companies in Indonesia is not influenced by the alignment of strategy with the variable contingency.

PENGUJIAN TEORI FRAUDPENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAANPERTAMBANGANDIINDONESIA I Made Laut Mertha Jaya; Ajeng Ayu Ambarwati Poerwono
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study wasto determine the effect of financial targets, financial stability, external pressure, ineffective monitoring, the nature of industry, change in auditors, rationalization, change of directors, and CEO's picture of fraudulent financial statements in mining companies in Indonesia. This study uses descriptive quantitative methods. Technique of collecting data through documentation. The data used in this study are secondary data in the form of annual reports or annual reports of mining sector companies listed on the Indonesia Stock Exchange for the period 2013-2017. Next, the data was tested using multiple linear regression methods. The results of the study found that the target Financial and Nature of industry had an effect on fraudulent financial statements. Meanwhile, Financial stability, External pressure, and Ineffective monitoring, Change in auditors, Rationalization, and Change of directors, and CEO's picture, have no effect on fraudulent financial statements in mining companies in Indonesia.

Likuiditas Saham dan Cash Holding in Indonesia Bambang Sutrisno
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Prior studies have focused on the determinants of cash holdings. The purpose of this study is to investigate the relationship between cash holding and stock liquidity in Indonesia. This study employs panel data analysis for a sample of 115 manufacturing firms listed on the Indonesia Stock Exchange over the period from 2010 to 2014. This study considers share turnover as the proxy for the stock liquidity. The results show that stock liquidity has a positive and significant effect on cash holding. This finding is in line with Chen et al. (2012), Nyborg and Wang (2013), and Tehrani et al. (2014).

Meta-Analysis: Satu Dekade Penelitian Manajemen Laba di Indonesia Nur Eny
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to examine whether corporate characteristics and information asymmetry affects earnings management in Indonesia. This study use meta-analysis techniques approach with 35 samples from international and national accredited journals as well as Indonesian National Symposium of Accounting proceedings. Research results reinforce meta- analysis findings of previous studies where earnings management is done for different purposes. Management’s motivation to perform earnings management varies between opportunistic and efficient contract motives. Empirical evidence shows that corporate characteristics are predictors of earnings management. Cash flow from operations and information asymmetry significantly affect earnings management. This empirical evidence supports several previous meta-analysis in accounting field where moderator measurement variables has an effect on heterogeneity of research findings.

Studi Komparatif Kinerja Reksadana Saham Konvensional dan Syariah Di Indonesia Faizal Ridwan Zamzany; Edi Setiawan
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to compare the performance of conventional stock mutual funds and Islamic stock mutual funds with the Sharpe Index method, Treynor Index, and Jensen Index. This study aims to determine whether there are differences in performance between conventional mutual funds and Islamic mutual funds. The population in this study is mutual funds managed by Investment Managers who manage both subcategories of conventional and sharia mutual fund types of shares. This type of research is comparative research. The data used are secondary data obtained from published reports by the Financial Services Authority (OJK). The results of the study using Sharpe, Treynor and Jensen methods show that the performance of conventional and Islamic equity funds has a performance above risk-free investment performance. With these three results, the performance of conventional and Islamic stock mutual funds does not have a significant difference.

Kinerja Keuangan Bank Syariah Mandiri: Sebelum dan Sesudah Penerapan Good Corporate Governance Sabirin Sabirin
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.12259

This research aims to determine the Financial Performance Assessment Before and After Implementation of Good Corporate Governance (GCG) seen from the ratio (1) Liquidity, (2) Profitability, and (3) Capital. The research method is quantitative research with a comparative approach. The ratio used to measure the financial performance of Bank Syariah Mandiri Tbk consists of the ratio of FDR, ROA, ROE, and CAR. The data analysis technique used is the data Normality and the Mann-Whitney test. The results of this study based on the normality test show that the data are normally distributed. The Mann-Whitney test results show that (1) after implementing GCG, liquidity ratio has satisfactory performance assessment compared to before the implementation of GCG. (2) After implementing GCG, profitability ratio has satisfactory performance assessment compared to before the implementation of GCG. (3) After implementing GCG, the capital ratio has a satisfactory performance assessment compared to before the implementation of GCG

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