AKUNTABILITAS
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.
Articles
270 Documents
<![CDATA[Pengaruh Organizational Justice Dan Religiosity Terhadap Employee Fraud Dengan Dimediasi Whistleblowing Intention ]]>
<![CDATA[Erine Saskia Anggraini]]>;
<![CDATA[Reskino Reskino]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.16857
<![CDATA[This study aims to examine the influence of organizational justice and religiosity on employee fraud mediated by whistleblowing intention. This study uses primary data by distributing questionnaires to employees who work in Islamic banks in the DKI Jakarta area. Sampling was done using the purposive sampling method. This study used sample of 71 respondents. The data analysis method that used as Partial Least Square (PLS)-SEM with the help of data analysis tool SmartPLS 3.0. The results of this study indicate that religiosity shows significant effect on whistleblowing intentions. Organizational justice unable to contribute significantly to whistleblowing intention. Whistleblowing intention have a significant effect on employee fraud. Organizational justice and religiosity unable to contribute significantly to the employee fraud. Furthermore, religiosity significantly influence on employee fraud through whistleblowing intentions. Organizational justice unable to contribute significantly to employee fraud through whistleblowing intentions]]>
<![CDATA[Penerapan Green Accounting dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Melalui Profitabilitas ]]>
<![CDATA[Catur Muhammad Erlangga]]>;
<![CDATA[Achmad Fauzi]]>;
<![CDATA[Ati Sumiati]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.20749
<![CDATA[This study aims to provide an overview of Green Accounting, disclosure of corporate social responsibility, company profitability and company value in manufacturing companies listed on the Indonesia Stock Exchange in 2019. The research method used is quantitative method with descriptive and verification methods. The sample of this research is 200 manufacturing companies listed on the Indonesia Stock Exchange in 2019. The data analysis method used in this study is the expansion path analysis of simple and multiple regression analysis, single test, multiple correlation coefficient (R) analysis, and coefficient of determination. While the hypothesis testing used is the statistical method of partial test (t test), simultaneous test (f test) and Sobel significant test using Eviews version 10 Enterprise. The results showed that there was a positive and significant effect on the implementation of Green Accounting and Corporate Social Responsibility Disclosure on the profitability and firm value. Profitability also significantly affected firm value, but the mediating effect of the profitability variable did not occur.]]>
<![CDATA[Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik pada UMKM di Kabupaten Manokwari ]]>
<![CDATA[Ika Puji Ladesthi Mahartuti]]>;
<![CDATA[Syarifuddin Syarifuddin]]>;
<![CDATA[Mona Permatasari Mokodompit]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.17078
<![CDATA[The Financial Accounting Standard Board has made Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) to facilitate Micro, Small and Medium Enterprises (MSMEs) actors in presenting accounting information, but in fact the implementation of SAK ETAP is still low. The aim of this study is to anaylze the factors that influence the implementation of SAK ETAP in MSMEs in Manokwari Regency. Data research was obtained through questionnaires given to 81 MSMEs’ trade sector owners in Manokwari Regency. Data wereanalyzed using multiple linear regression analysis. The results showed that only qualitative financial statement characeristic factor that have significant influence on the implementation of SAK ETAP in MSMEs in Manokwari Regency. Whereas the factors of providing information and socialization, understanding of information technology, business size, length of business and owner’s educational background have no significant influence on the implementation of SAK ETAP in MSMEs in Manokwari Regency]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah dan Flypaper Effect Terhadap Perilaku Oportunistik Penyusun Anggaran ]]>
<![CDATA[Anita DeGrave]]>;
<![CDATA[Raja Vanaldo Boang Manalu]]>;
<![CDATA[Rein J Wekan]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.17891
<![CDATA[This study aims to test and analyze the effect of local revenue and flypaper effect on the opportunistic behavior of budget makers. The data used in this research is panel data from eleven districts/cities in Maluku province from 2014 to 2020. The analysis method used is panel data regression analysis. The results showed that: (1) Local Own Revenue has a positive and significant effect on the Opportunistic Behavior of Regency/City Budget Formers in Maluku. This means that the higher the District/City Original Revenue, the higher the Opportunistic Behavior of Budget Compilers; (2) The Flypaper Effect has a positive and significant effect on the Opportunistic Behavior of Regency/City Budget Formers in Maluku. This means that the higher the occurrence of flypaper effect in regencies/cities in Maluku, the higher the opportunistic behavior of budget makers; and (3) Simultaneously the Regional Original Income and the Flypaper Effect influence the Opportunistic Behavior of Regency/City Budget Formers in Maluku. ]]>
<![CDATA[Determinan Struktur Modal Dalam Perspektif Pecking Order Theory Dan Agency Theory ]]>
<![CDATA[Nana Umdiana]]>;
<![CDATA[Shifa Tivana]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.17337
<![CDATA[The capital structure seen from the perspective of pecking order theory explains that companies are more likely to prefer internal funding than external companies. Pecking Order Theory explains why highly profitable companies generally have less debt. This study aims to discuss Liquidity, Asset Structure, Business Risk, Growth Opportunity, Managerial Ownership of Capital Structures on Manufacturing Companies of the basic Consumer Good Industry Sector listed on the Indonesia Stock Exchange period 2016- 2019.This type of research is an associative causal research with the type of time series. The sample was selected using the purposive sampling method. Data analyzed amounted to 40. Data was tested using multiple linear regression analysis.The result of this study indicate that Liquidity is significant affect the Capital Structure. Asset Structure, Business Risk, Growth Opportunity, Managerial Ownership did not affect the Capital Structures.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Whistleblowing Intention dengan Retaliasi Sebagai Variabel Moderasi ]]>
<![CDATA[Nurul Yahya]]>;
<![CDATA[Fitri Damayanti]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.20803
<![CDATA[Whistleblowing is an implementing regulation by employees regarding information that is believed to violate the law, practice or professional statement, or related to procedural errors, violations, authority, or endangering the public and work safety. The purpose of this research to examine the effect of machiavellian nature, professional commitment, and seriousness of the offense to the whistleblowing intention of tax employee with moderated by retaliation variables. This research was conducted on tax employees who work at Pratama Tax Office in South Jakarta region and Bekasi with 95 respondents. The data processing methods used by researcher are the multiple regression and moderate regression analysis. The results of this research showed that machiavellian nature, commitment professional and seriousness of the offense has significant effect toward the whistleblowing intention both partially and simultaneously. Furthermore, retaliation can’t be a moderating for machiavellian nature and commitment professional toward the whistleblowing intention. But the retaliation can be a moderating for seriousness of the offense toward the whistleblowing intention.]]>
<![CDATA[Ketidakpastian dan Penggunaan Utang Perusahaan ]]>
<![CDATA[Rita Juliana]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.17560
<![CDATA[Uncertainty has been discussed as the core element of the slow economic recovery during the global financial crisis 2008-2009. The goal of this paper is specifically aiming to observe the effect of uncertainty to the firm’s financing policy. In this research, we utilize uncertainty in Indonesia level and world level that are developed by Ahir et al. (2018). The sample of this study are Indonesian companies that are listed in Indonesian Stock Exchange (IDX) from period 2007 until 2019. The methodology we used was panel data regression. The result of this study show that uncertainty decrease the firm’s leverage level. This situation is caused by uncertainty that increase firm’s manager concern about their long-term solvency.]]>
<![CDATA[Sustainability Reporting: The Moderating Role of Audit Committee on Financial Performance ]]>
<![CDATA[Dewi Ari Ani]]>;
<![CDATA[Diannita Kusumaningrum]]>;
<![CDATA[Arda Raditya Tantra]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.17467
<![CDATA[Sustainability reporting is a tool for companies to communicate the efforts and results they make in managing themselves based on their environment, social and economy. This study examines financial factors affecting the level of sustainability reporting disclosure moderated by audit committee activity. The samples used were go-public companies listed in SRI-KEHATI index in 2019, and the ones participated in the Sustainability Award organized by NCSR in 2019 and published the 2018 sustainability reporting. The results confirm that firm size does not affect the level of sustainability reporting disclosure, while both liquidity and profitability variable affect. The frequency of audit committee meetings fails to moderate the relationship between firm size and the level of sustainability reporting disclosure, but is able to moderate both of the relationships between liquidity and profitability with the level of sustainability reporting disclosure. This result is expected to provide benefits for academics in developing researches on sustainability reporting]]>
<![CDATA[Minat Jalur Karir Akuntansi dari Perspektif Motivasi Intrinsik, Ekstrinsik, Orang Ketiga dan Eksposur Karir ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Atiqotun Nisa]]>;
<![CDATA[Yuli Afrina]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.18185
<![CDATA[This study investigates the factors that influence students in choosing a career path in accounting. The decision to choose a career path needs to be detected early because it has an impact on future professional performance which determines both the individual’s social position, style and standard of living, and life satisfaction. This study examines the factors that influence the career paths of accounting students through the social cognitive career theory. Based on this theory, the relationship between career path and driving factors such as intrinsic motivation, extrinsic motivation, third party influence, career exposure, is identified. The online survey was conducted on 333 respondents. Through regression analysis, this study found that intrinsic motivation, extrinsic motivation and career exposure have a positive effect while third parties influences do not have a significant value on career paths. These findings could be useful for policy makers and higher education institutions to provide a more supportive environment that will foster interest among accounting students to be motivated in choosing career paths in accounting.]]>
<![CDATA[Pengaruh Struktur Kepemilikan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan High Profile di BEI ]]>
<![CDATA[Muhammad Rivandi]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.17336
<![CDATA[Corporate Social Responsibility (CSR) is an important element for the company's success and can provide benefits to the company. The purpose of this study obtained empirical evidence regarding the effect of ownership structure on CSR disclosure. The research population are all high profile companies listed on the IDX. The sample in this study were 42 companies selected by the purposive sampling method. The analysis method used the panel regression method. Based on the hypothesis the results of the study shown that managerial ownership has a negative effect on CSR disclosure, and institutional ownership has a positive effect on CSR disclosure, while public ownership does not effectonCSR disclosure]]>
