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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 Debt Covenant, Profitability, Exchange Rate, Mekanisme Bonus Pada Transfer Pricing Hepi Prayudiawan; Jodie Dwi Pamungkas
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.v13i1.15328

Abstract

This study aims to analyze the effect of Debt Covenant, Profitability, Exchange Rate, and Bonus Mechanisms on the company’s decision to do Transfer Pricing. The independent variable in this study is transfer pricing which is proxied by the sale of related parties. The independent variables in this study are Debt Covenant, Profitability, Exchange Rate, and Bonus Mechanisms. This study used data from financial statements or annual reports of companies listed on the Indonesia Stock Exchange. The population of this study are all companies listed on the Indonesia Stock Exchange except for finance sector in 2016-2018. The results of the analysis of this study indicated that the Profitability variable influences the company’s decision to do Transfer Pricing, while Debt Covenant, Exchange Rate and Bonus Mechanism indicated that the variable did not affect the company’s decision to do Transfer Pricing
Persepsi Etika Penggelapan Pajak: Pengaruh Langsung dan Tidak Langsung Dewi Sofha; Zaky Machmuddah
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v12i1.11722

Abstract

Tax evasion could be seen as ethical deed or not depends on several factors. The goal of this research is to examine the influence of gender, religiosity, and love of money towards tax evasion ethical perspective. The sample used in this research covers final semester the undergraduate (S1) accounting students from University of Dian Nuswantoro, University of Soegijapranata Catholic, University of Sultan Agung Islamic, University of Muhammadiyah Semarang, University of Stikubank, University of Wahid Hasyim and University of AKI. As much as 100 questionnaires have been spread to the chosen respondents and all of them are declared proper to use. The analysis result is gender and religiosity do have impact on tax evasion ethical perspective while love of money does not. This research’s result also shows that religiosity and love of money do not mediate the relationship between gender and tax evasion ethical perspective.
Pengaruh Religiusitas dan Gender terhadap Kepatuhan Wajib Pajak Orang Pribadi Frista Frista; Umi Murtini; Kenny Fernando; Fellinne Pirenne Kusdiono
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.v14i1.19330

Abstract

One of the problems faced by Indonesia is the low level of the tax ratio. In order to increase state revenue from the tax sector, efforts should be made to increase voluntary tax compliance. This study aims to examine the effect of religiosity and gender on tax compliance. The method used is quantitative “mix methods” using regression analysis and descriptive analysis of the questionnaire obtained through “convenience sampling methods”. The results showed that religiosity and gender had a positive effect on tax compliance. The higher the level of religiosity, the level of taxpayer compliance will also increase. This research contributes to providing input to tax authorities to increase tax awareness through outreach in religious communities by involving women.
Pengaruh Sharia Compliance Terhadap Kinerja Perbankan Syariah Dita Fitri Nurjannah; Sigid Eko Pramono; Mahbubi Ali
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.v13i2.14272

Abstract

This study aims to determine the effect of Sharia Compliance (SC) on the performance of Islamic banking in Indonesia. This type of research is a descriptive verification study, with the method of collecting secondary data obtained from annual reports or annual reports published by Islamic Commercial Banks (BUS) for the 2014-2018 period. Sampling was using by purposive sampling. The number of samples used was 11 BUS in Indonesia with five study periods, so that 55 observant data were obtained. The statistical analysis used is descriptive analysis and simple linear regression analysis, preceded by a normality test and a linearity test, then a regression test using the F test and t test with a significance level of 5%. The results of the study using simple linear regression showed that SC has a positive effect on Sharia banking performance in Indonesia. This means that the higher the SC level, the BUS performance level will also increase.
Penilaian Kinerja Keuangan Berdasarkan Analisis Rasio Keuangan (Studi pada BMT Amanah Banjarmasin) Syafril Syafril
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.v13i1.12598

Abstract

Research used to know financial performance and compared with industry standards. Focus on this BMT Amanah Banjarmasin and compared with Bank Indonesia standards. Focus on this research is on a financial report 2017 and 2018. From the BMT financial statements then analyzed the liquidity, solvency, rentability, and effectivity for comparison of results in each year and will be adjusted to Bank Indonesia (BI) standard that can be analyzed to measure what the financial level and performance of the BMT . Data analysis method is comparative descriptive analysis. While the data source used in this study is secondary data in the form of bank financial statement documents. The results show, bank liquidity is able to meet the short term in a timely manner. The result of solvency is seen ability of bank in fulfilling and keeping its ability to always able to fulfill its obligation in paying debt in a timely manner. The profitability of banks has a good ratio. Maximally maximized resource viewing effectivity results.
Struktur Modal, Profitabilitas dan Nilai Perusahaan Jesselyn Hartono; Elfina Astrella Sambuaga
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

Abstract

This study was conducted to analyze the relationship between capital structure, profitability and firm value. Firm Value as measured by PBV (Price to Book Value). The capital structure is proxied using a debt to asset ratio and profitability using ROA (return on assets). The data used are secondary data in the form of financial reports of the Consumer Goods Industry from the top five countries with the highest GDP in Southeast Asia, namely: Indonesia, Singapore, Thailand, Malaysia and the Philippines for the period 2014 to 2018. The data processing technique is carried out using multiple regression analysis. The results of this study differ between countries, one of which is influenced by the policies in force in each country.
Sharia Compliance dan Islamic Corporate Governance Terhadap Dana Pihak Ketiga Pada Bank Umum Syariah Annisa Dzahabiyah; Umiyati Umiyati
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.v13i2.16925

Abstract

This study aims to analyze the effect of Sharia Compliance and Islamic Corporate Governance on Third Party Funds in Sharia Commercial Banks in Indonesia. The population in this study are Sharia Commercial Banks in Indonesia. Samples were selected using the purposive sampling method. The independent variables in this study are Islamic Income Ratio (IsIR), Proft Sharing Ratio (PSR), Zakat Performing Ratio (ZPR), and Islamic Corporate Governance (ICG). While the dependent variable is Third Party Funds (DPK).The analytical method used is panel data regression with e-views analysis tool 10. The results of this study indicate that the variable Profit Sharing Ratio (PSR) and Islamic Corporate Governance (ICG) significantly influence the Third Party Funds at Islamic Commercial Banks. While the Islamic Income Ratio (IsIR) and Zakat Performing Ratio (ZPR) variables do not significantly influence the Third Party Funds at Islamic Commercial Banks.
Determinan Kinerja Anggaran pada Organisasi Perangkat Daerah Syukriy Abdullah; Afrah Junita
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.v13i1.14953

Abstract

Budget performance is the basis for evaluating and assessing the quality of financial management and budgeting in government organizations, especially in local government’s agencies. The purpose of this study is to examine the effect of budget size (TB), budget change (PB), and previous year budget variance (VS) on budget performance (KA) at agencies of Gayo Lues Regency. The sample in this study amounted to 44 work units of regional apparatus (SKPD) for fiscal year 2016-2017. Data analysis using multiple linear regression model. The results show that PB has no effect on KA, while TB and VS have negative effect on KA
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Umi Muawanah
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v12i1.12746

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan Corporate Social Responsibility (diproksi Indeks GRI 4) terhadap nilai perusahaan (diproksi oleh Tobin’s Q). Model penelitian dikembangkan dengan menambahkan empat variabel kontrol yang meliputi ukuran perusahaan, market share, leverage, dan pertumbuhan perusahaan. Penelitian ini menggunakan desain explanatory research dan menggunakan sampel sebanyak 90 amatan Laporan Keuangan  perusahaan manufaktur yang terdaftar di BEI pada periode 2014 – 2016.Data penelitian dianalisis menggunakan Regresi Berganda. Hasil analisis menunjukkan bahwa model penelitian yang dikembangkan memenuhi kaidah goodness of fit, secara simultan Indeks Pengungkapan CSR, ukuran perusahaan, market share, leverage, dan pertumbuhan berpengaruh terhadap nilai perusahaan. Namun hasil analisis secara parsial menunjukkan indeks pengungkapan CSR, Market share, dan pertumbuhan perusahaan berpengaruh terhadap nilai perusahaan, sedangkan ukuran perusahaan dan leverage tidak berpengaruh signifikan terhadap nilai perusahaan. Hasil penelitian ini mengimplikasikan bahwa pelaksanaan tanggung jawab sosial perusahaan akan berdampak terhadap nilai perusahaan jika perusahaan memiliki market share dan pertumbuhan perusahaan pertumbuhan yang tinggi.
Koneksi Politik Memperkuat Good Corporate Governance Terhadap Penghindaran Pajak Suwandi Suwandi
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.v14i1.17306

Abstract

The purpose of this study was to examine the influence of the interaction of political connections with Good Corporate Gavernance (GCG) on tax avoidance. The samples in this study were all manufacturing companies on the Indonesia Stock Exchange (BEI). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 279. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that GCG has no effect on tax avoidance, while the interaction of political connections with Good Corporate Gavernance (GCG) has a significant effect on tax avoidance, so Good Corporate Gavernance (GCG) is proxied by the board of commissioners and audit committee purely moderating while the board of directors is a pseudo variable or quasi moderating. Tax avoidance is an effort to ease the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is unwanted by the government because it reduces state revenue.

Page 13 of 27 | Total Record : 270

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