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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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Faktor-Faktor yang Mempengaruhi Niat Melakukan Kecurangan (Fraud) pada Aparatur Sipil Negara (ASN) Wilda Farah; Dwi Rahmawati
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.v14i1.20872

Abstract

The purpose of this study is to examine and produce empirical evidence regarding the factors influencing the intention to commit fraud such as the remuneration system, the government internal control system (SPIP) and the rationalization attitude. This study used a sample of 108 respondents. Respondents in this study were state civil servants (ASN) throughout Indonesia. Data analysis used multiple linear regression analysis and with the help of the SPSS 25 program. The results of this study indicate that there is a significant negative influence of the remuneration system and government control system (SPIP) on the intention to commit fraud. Meanwhile, rational attitude has a positive significant influence on the intention to commit fraud (fraud). Then for the variable remuneration system, government control system (SPIP) and the attitude of rationalization simultaneously influence the intention to commit fraud for Official Servant. (ASN).
Analisis Tingkat Kesehatan PT.BNI Syariah dengan Menggunakan Rasio Keuangan yaitu Rasio Likuiditas dan Economic Value Added (EVA) Sabirin Sabirin; Desy Agus Saputri
Akuntabilitas Vol 14, No 2 (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.v14i2.22002

Abstract

The purpose of this study was to determine the soundness of Islamic banks by using financial ratios, namely the liquidity ratio and Economic Value Added (EVA). The object of this research is the BNI Syariah Bank Financial Report for the 2016-2019 research period. The analysis technique used is the liquidity ratio and Economic Value Added (EVA). The results of the study show that the health level of the liquidity ratio which consists of the 2016 to 2019 Quick Ratio is in an unhealthy position. Cash Ratio from 2016 to 2019 is in a very healthy position. Loan to Deposit Ratio from 2016 to 2018 is in a healthy position. Lastly, the Banking Ratio in 2018 and 2019 is in a healthy position, while in 2016 and 2017 it is in an unhealthy position. Meanwhile EVA in 2016 to 2019 showed a positive value or EVA > 0 meaning that it succeeded in creating economic value addedHow to Cite:Sabirin., & Syaputri, D. A. (2021). Analisis Tingkat Kesehatan PT. BNI Syariah Periode 2016-2019. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 187-200.
Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud Natasha Priscilla Silooy; Novita Novita
Akuntabilitas Vol 14, No 2 (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.v14i2.22570

Abstract

This study aims to prove that conflict of interest and rent seeking have a positive effect on indications of fraud based on the auditor’s perception. Indications of fraud in this study using the theory of fraud pentagon which consists of pressure, rationalization, opportunity, capability, and arrogance. Furthermore, conflicts of interest are seen from personal, relational, cultural, and structural indicators. While the indicators of rent seeking are seen from working capital, debt, corporate immunity, creative accounting, and corporate governance. This research is quantitative research using primary data. The population in this study are auditors who work in public accounting firms. The research sample consisted of 100 samples and was obtained using non-probability sampling and incidental sampling methods. The data analysis technique used the Partial Least Square method which consisted of descriptive and verification analysis. The results of the study show that conflicts of interest and rent seeking have a positive and significant effect on indications of fraud. The results of this study support the fraud pentagon theory that conflict-of-interest activities and rent seeking have an influence on indications of fraud.How to Cite: Silooy, N. P., & Novita. (2021). Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 255-268.
Modal Intelektual Islam dan Ukuran Perbankan terhadap Kinerja Maqashid Syariah Yusro Rahma; Atiqah Atiqah
Akuntabilitas Vol 14, No 2 (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.v14i2.22507

Abstract

The high level of public trust in the growth of the world of Islamic banking makes Islamic banking have to think about changing strategies based on Islamic intellectual capital and performance based on Islamic maqashid with the role and size of banking as a strong supporter. This research aims to examine that Islamic Intelectual Capital (IIC) and size of banking influence toward Maqashid Syariah Performance (MSP). This research used a sample of Islamic banking in Indonesia listed in the FSA the period 2014 to 2018. Methods using moderated regression analysis. The results of this research prove that Islamic Banking Value Added of Human Capital (IBVAHU) has negative effect toward MSP at significance level 10%. Islamic Banking Value Added of Capital Employed (IBVACA) and Islamic Banking Value Added of Structure Capital (IBSTVA) have not effect as partially toward of MSP. Size of banking has not effect toward Maqashid Syariah Performance (MSP). Size of banking cannot moderate relationship between IBVACA and IBSTVA toward of MSP. But Size of banking can moderate relationship between Islamic Banking Value Added of Human Capital (IBVAHU) toward of MSP.How to Cite:Rahma, Y., & Atiqah. (2021). Modal Intelektual Islam dan Ukuran Perbankan Terhadap Kinerja Maqashid Syariah. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 201-214.
Dampak Pengumuman Covid-19 Terhadap Return Saham: Penelaahan Beberapa Sektor Industri Leni Sari; Hariman Bone
Akuntabilitas Vol 14, No 2 (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.v14i2.22362

Abstract

This Research is an event study that examine abnormal return difference before and after first announcement of covid-19 case in Indonesia. This Study use daily closing price data to calculate returns. We use 30 days estimation period and 20 days window period. The data collection method is purposive sampling. There are 64 companies that meet the establish criteria. Wilcoxon signed rank test and paired sample t-test were used to examine the difference in abnormal return before and after the covid-19 first case announcement in Hotel, Restaurant & Tourism, Banking and telecommunication sector. This study found that there was no difference in abnormal returns before and after the announcement of the first Covid-19 case in Hotel, Restaurant & Tourism and Banking sector. Furthermore, this study found differences in abnormal return before and after the announcement of the first covid 19 case in telecommunication sector. How to Cite:Sari, L., & Bone, H. (2021). Dampak Pengumuman Covid-19 Terhadap Return Saham: Penelaahan Beberapa Sektor Industri. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 269-278.
Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Reporting Wulanda Maya Sari; Anik Irawati
Akuntabilitas Vol 14, No 2 (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.v14i2.22557

Abstract

This study aims to empirically prove the influence of financial stability, external pressure, and ineffective monitoring on fraudulent financial reporting. Financial stability was measured using a comparison of total assets. External pressure was measured using leverage. Meanwhile, ineffective monitoring was measured using the ratio of independent commissioners’ number. The dependent variable in this study was fraudulent financial reporting. It was measured using the F-Score Model. The sample in this study were 21 State Owned Enterprises (BUMN) listed on Indonesia Stock Exchange in period of 2017-2019. The data analysis method used in this study was Logistic Regression using SPSS software version 20. The results of this study indicate that financial stability has no influence on fraudulent financial reporting. Meanwhile, external pressure and ineffective monitoring influence fraudulent financial reporting.How to cite:Sari, W. M., & Irawati, A. (2021). Faktor-faktor yang Mempengaruhi Fraudulent Financial Reporting. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 139-152.
Apakah Terjadi Perpindahan Simpanan Nasabah Bank Kecil Ke Bank Besar (Flight to Quality) Pada Saat Krisis Pandemi Covid-19? Hasan Ashari; Trinandari Prasetyo Nugrahanti
Akuntabilitas Vol 14, No 2 (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.v14i2.20623

Abstract

This paper aims to explain whether flight to quality or the transfer of deposit funds from small banks to large banks actually occurred during the Covid-19 pandemic crisis as suspected by banking analysts. This research is descriptive research with a quantitative approach. The secondary data source in this study was obtained from the website of the Indonesia Deposit Insurance Corporation which lists the value of Commercial Bank Deposits from July 2013 to d. July 2020. Analysis of the data using panel data regression analysis. The results of this study conclude that 1) the Covid-19 pandemic does not significantly affect the performance of small banks in collecting deposits, 2) the Covid-19 pandemic causes flight to quality small bank deposits, namely Book 1 banks, Islamic banks, and regional banks to category banks. others who have large assets and 3) Economic growth does not affect the performance of small banks in collecting deposits during the Covid-19 Pandemic.How to Cite:Ashari, H., & Nugrahanti, T. P. (2021). Apakah Terjadi Perpindahan Simpanan Nasabah Bank Kecil ke Bank Besar (Flight to Quality) Pada Saat Krisis Pandemi Covid-19? Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 215-230.
Kompetensi Auditor, Independensi, Skeptisme Profesional dan Kualitas Audit Renaldi Renaldi; Rizal Mawardi
Akuntabilitas Vol 14, No 2 (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.v14i2.22028

Abstract

The emergence of several cases that befell well-known Public Accounting Firms in Indonesia makes researchers want to test so that the purpose of this study is to determine the effect of auditor competence, auditor independence, and professional skepticism on audit quality. This study uses a survey method with a questionnaire. The sample in this study is an auditor who works at a Public Accounting Firm in South Jakarta. The sampling technique used was random sampling method. The sample of this research was conducted in 10 Public Accounting Firms with 77 auditors as respondents. The results of this study indicate that auditor competence, auditor independence, and professional skepticism have a positive effect on audit quality. This result implies that it is important for an auditor to have adequate competence, independent attitude and professional skepticism while carrying out audit engagements.How to Cite:Renaldi., & Mawardi, R. (2021). Kompetensi Auditor, Independensi, Skeptisme Profesional dan Kualitas Audit. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 153-168.
Analisis Model Atas Faktor Penentu Nilai Perusahaan (Studi Pada Perusahaan Pulp and Paper yang Terdaftar di BEI 2015-2019) William Fernando; Temy Setiawan
Akuntabilitas Vol 14, No 2 (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.v14i2.21985

Abstract

This study aims to analyze the factors that influence firm value, where the independent variables consist of ownership structure, capital structure and gender diversity, and financial performance as a mediation. The research used is Pulp & Paper companies listed on the Indonesia Stock Exchange for the period 2015 – 2019. Using samples from 7 manufacturing companies. By using a sample of 7 manufacturing companies. The test analysis used is the SmartPLS 3.0 program. Based on the results of the study, ownership structure and gender diversity have no significant effect on firm value, capital structure and financial performance have a significant positive effect on firm value, and financial performance has no significant effect on mediating ownership structure and capital structure on the firm. The limitation of this study is to use financial reports sourced from the Indonesia Stock Exchange (IDX) for the pulp and paper sector from 2015-2019 and have financial reports for 5 consecutive years. The implications of this research are expected to provide information for investors on things that can affect the value of the company, especially the paper industry sector.How to Cite:Fernando, W., & Setiawan, T. (2021). Analisis Model Atas Faktor Penentu Nilai Perusahan (Studi Pada Perusahaan Pulp and Paper yang Terdaftar di BEI 2015-2019). Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 231-242.
Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance Kenny Ardillah; Agus Prasetyo C
Akuntabilitas Vol 14, No 2 (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.v14i2.22114

Abstract

Tax avoidance turns into become most part satisfactory tax assessment practice, despite the fact that the practice isn’t in opposition to the law that can’t be acknowledged , should be forestalled, and gone against. This study expect to inform the impact of executive compensation, executive character, audit committee and audit quality on tax avoidance of mining companies listed on the Indonesia Stock Exchange. The sample selection method in this study uses purposive sampling. The sample of this study is mining companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression. The results of this study proved that executive character has positive effect on tax avoidance and executive compensation, audit committee, and audit quality have no effect on tax avoidance. This research is required to be the reason for decision making by the management to not to rehearse tax avoidance and make thought for investor to not settle on speculation choices dependently on the evaluation of corporate governance perspectives that don’t influence the organization in carrying out tax avoidance practice.How to Cite:Ardillah, K., & Prasetyo C, A. (2021). Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 169-186.

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