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INDONESIA
AKUNTABILITAS
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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Pengaruh Komitmen Organisasi Terhadap Sistem Informasi Keuangan Lesi Hertati; Otniel Safkaur
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.v13i1.16699

Abstract

The complexity of the financial information system process requires obeying the Indonesian financial accounting standard regulatory procedures in carrying out financial information, as well as demanding that individuals implementing financial information systems have strong working power that is safe and sustainable in order to run a good financial information system process. The purpose of this study is to determine the effect of organizational commitment to financial information systems, on state-owned enterprises in South Sumatra. This research is a quantitative method research with a total sample of 48 BUMN spread across South Sumatra. The analytical tool used is multiple regression with SPSS version 24. The results show that organizational commitment influences financial information systems. 
Dampak Keterlibatan dan Monitoring Terhadap Kecenderungan untuk Melakukan Eskalasi Komitmen Hariman Bone
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.v13i1.14486

Abstract

Balance scorecard (BSC) provides objective, measures, targets and initiatives within each perspective to support the achievement of the company’s vision and strategy. Management involvement in strategic initiatives setting in each perspective allows management to keep running the initiative even though the initiative hinders the achievement of goals. This study examined experimentally the effect of management involvement in strategic initiative setting and monitoring on escalation of commitment. We used 2 X 2 between subjects. The Anova result showed that management involvement could encourage participant in escalation of commitment for failed initiatives
Pengaruh Faktor Tekanan, Peluang, Rasionalisasi, Kompetensi, dan Arogansi Terhadap Kecurangan Laporan Keuangan Dian Fathma Alfina; Amrizal Amrizal
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.v13i1.14497

Abstract

This study was to examine the influences of the fraud pentagon theory’s factors towards the financial statement fraud on banking listed in BEI for the period of 2014-2018. This study consisted of nine independent variables. Four variables of pressure (financial stability, external pressure, financial targets, personal financial needs). Two variables of the opportunity (nature of industry, ineffectiveness of monitoring). And a variable of rationalization, competence, and arrogance. Based on the results of Beneish M-Model analysis, out of 43 banks, 28 of them were indicated to have manipulated their financial statements during the study period. Meanwhile, the results of logistic regression analysis showed a positive influence of financial stability (ACHANGE), personal financial needs (OSHIP), nature of the industry (RECEIVABLE), ineffective monitoring (IND), competence (DIRCHANGE), and arrogance (CEOPIC) on financial statement fraud, while external pressures (LEV), financial targets (ROA), and rationalization (AUDCHANGE) have a negative effect on financial statement fraud 
Karakteristik dan Kebijakan Dividen Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Soliyah Wulandari
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.v13i1.13355

Abstract

The aim of this research is to prove empirically the influence of firm characteristics. There are market price to book value ratio, firm age, market capitalization, debt equity ratio, earnings per share, liquidity, and growth of asset as firm characteristics. The research object are manufacture firm in Indonesian Stock Exchange during 2013-2017. The sample selection is using purposive sampling method. Based on criteria, samples which are used in this research are 37 firms. Secondary data are collected with documentation of financial statement from Indonesia Stock Exchange. Those data are processed using statistical test of multiple regressions. The result of this research proves that market price to book value ratio, debt equity ratio, earnings per share, and growth influence to dividend policy. In the other hand, firm age, market capitalization, and liquidity influence to dividend policy. 
Penyusunan Model Pengamanan Aset Tidak Bergerak di Kabupaten Sumenep Toton Merianto; Siti Musyarofah; Bambang Haryadi
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.v13i1.14875

Abstract

The problem of management asset is one of many problems faced by local government whose material asset. The research purpose is to create security model on immovable assets in Sumenep. This research uses qualitative method with soft system methodology approach. The results showed that Sumenep district government in implementing the immovable asset security is not optimal because there is no standard reference, so immovable assets security model is needed. Administrative security model starting from demand the land assets report from the entire agencies accompanied by supporting documents. Furthermore, the report synchronized and verified directly to the assets location. If there are assets that administratively incomplete, than it must performed by legal security that starts from tracking the land assets status, if uncertified assets are found than certification is needed. Certified land assets then followed up through the physical security of land assets that used by the other party or misused by parties who violate the provisions of the land use agreement by fencing/installing a sign of ownership
Pengaruh Kinerja Keuangan, Ukuran Perusahaan dan Manajemen Laba Terhadap Return Saham dengan Kebijakan Dividen sebagai Variabel Moderasi Muhamad Nazhif Hawari; Zuwesty Eka Putri
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.v13i1.16659

Abstract

This research aims to test influence of financial performance, company size and profit management on return of shares with dividend policy as moderation variable. This research was conducted in a manufacturing company registered in Indonesia Sharia stock index (ISSI) period 2016-2018. The sampling method in this study uses purposive sampling. The number of samples on this study was as many as 20 companies. The financial performance of the study is calculated by a debt to equity ratio. Hypothesis testing in this study used multiple regression methods and moderated regression analysis. The result of this research show the financial performance and company size has no effect on the stock return and earning management affects the stock return. Dividend policy is not able to moderate the influence of financial performance, company size and profit management on return of shares 
Determinan Efisiensi Perbankan BPR Syariah Indonesia Isnan Murdiansyah
Akuntabilitas Vol 14, No 1 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i1.17235

Abstract

This research aims to determine how the level of efficiency is measured by the DEA method and what the inhibiting factors are, how the variables of the level of profitability, level of complexity, level of health, capital ownership can affect the level of efficiency and its relationship with CAMEL. The research is located in the province of East Java with a total sample of 77 samples. The analysis technique used is tobit regression and Spearman correlation. The results showed that the level of efficiency of BPR Syariah in East Java was very fluctuating and the management of the input variables had not yet reached the maximum level when compared to the output variables which were the results of the management of these input variables. The results of the Spearman correlation test show that the level of efficiency is related to CAMEL because in CAMEL there is also an efficiency component even though the weighting value is small. Overall, it can be concluded that the level of perfect efficiency can be achieved not only by comparing the input and output variables optimally but also considering other factors outside of these variables. 
Pengaruh Kompleksitas Tugas Terhadap Kualitas Audit Dengan Disfungsional Auditor Sebagai Variabel Moderasi Fitria Magdalena Suprapto; Wawan Cahyo Nugroho
Akuntabilitas Vol 13, No 2 (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.v13i2.17364

Abstract

The auditor is the most important part of the assessor component of an organization’s financial statements. People who need financial information as a basis for making decisions expect the independence of public accountants in assessing financial statements so that in order to maintain reputation, auditors are always required to be careful in maintaining audit quality. This study aims to examine the effect of task complexity on audit quality with auditor dysfunctionality as a moderating variable. The research sample used auditors who work in KAP located in Surabaya with the sampling technique using purposive sampling method. The source of research is the primary which comes from the collection of survey on respondents to obtain individual opinion. There are 66 questionnaires that meet the criteria to be sampled. Hypothesis testing uses linear regression and moderated regression analysis. The results showed that task complexity had an effect on audit quality. Dysfunctional auditors are not able to moderate the complexity of the task on audit quality
Budaya Organisasi Memoderasi Hubungan Penganggaran Partisipatif Terhadap Kinerja Managerial (Studi Pada Pemerintah Kabupaten Halmahera Timur) Iwan S. Seber; Burhan Zakaria
Akuntabilitas Vol 14, No 1 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i1.19041

Abstract

This study examines the effect of participatory budgeting on managerial performance with organizational culture as moderating variable. Proportional random sampling is technique used in this study. There were 135 state civil servant within the regional apparatus organization in the East Halmahera Regency as respondents in this study. The results of statistical test show that the organizational culture weakens relationship between participatory budgeting and managerial performance. Partially, participatory budgeting has an effect on managerial performance. The implication of this research is that it can be used by regional apparatus organizations to design budget planning arrangements in the East Halmahera Regency. 
Anatomi Laporan Keuangan Bank Bermasalah Sebelum Pencabutan Ijin Usaha Hasan Ashari; Trinandari P Nugrahanti
Akuntabilitas Vol 13, No 2 (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.v13i2.17148

Abstract

This research based on the many problematic rural banks (BPR) in Indonesia and had declared as failing banks those their business licenses had revoked by the bank supervisory authority. This paper aims to explain the conditions that occurred in the last years of a BPR before experiencing failure and to analyze the causes of this condition based on interviews with practitioners who had taken handle failed bank resolutions and references and financial indicators in the BPR. The bank condition is seen based on the financial reports for the last two years submitted by the BPR to the bank supervisory authority. This research was conducted by conducting interviews, studying literature, and analyzing the main financial ratios of banks by taking a sample of 31 rural banks whose business licenses had been revoked by the bank supervisory authority. The concluding of this study is mismanagement is the main factor that has impacted increasing of Non-Performing Loan (NPL), Operating Expense to Operating Income (OEOI), and Loan to Deposit Ratio (LDR), it Also has consistently decreasing Capital Adequacy Ratio (CAR) and Return on Asset (ROA).

Page 12 of 27 | Total Record : 270

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