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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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Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019 Titin Agustin Nengsih; Muhamad Subhan; Juliana Juliana
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.v14i2.22401

Abstract

The quality of sharia audit is the provision of services performed by auditors to disclose financial statements that are free from material misstatement either caused by fraud committed by the company manager or the independence of auditors who audit the financial statements based on Islamic rules and principles. The purpose of this study is to analysis of the quality of sharia audit based on education, experience, and independence of auditors on the companies listed in the Jakarta Islamic Index. The population in this study is all companies registered in the Jakarta Islamic Index in 2014 - 2019 with sampling method is according to the specified criteria so the number of samples is 53 companies. The results of Logistic Regression Analysis show that the coefficient of determination obtained as 0.574, it means that 57.4% of the quality of sharia audit quality is influenced by education, experience, and independence of auditors. Furthermore, the auditor’s education and auditor’s experience have no effect on the quality of sharia audit. While the independence of auditors significantly affects the quality of sharia audits.How to Cite:Nengsih, T. A., Subhan, M., & Juliana. (2021). Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 243-254.
Determinan Audit Judgment: Studi Pada Kantor Akuntan Publik di Jakarta Selatan Nurul Hasanah; Iin Rosini
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v9i2.4022

Abstract

This research was compiled to find out how the influence of the pressure of obedience, the complexity of the task and the experience of the auditors audit against the judgment on the public accountant in South Jakarta. Research methodology used use descriptive method quantitative and using primary data secondary. Selection of a sample probability samplingwith the purposive approach to sampling and samples used totaled 9 HOOD with a total of 57 respondents total auditor. The result of multiple linear Regression obtained 9,539 Y = + 0, 563X1 + 0, 4111X2 + 0, 720X3. The t-test based procured and X 1 (0,022 < 0.05), x 2 (0,064 > 0.05), X 3 (0.003 < 0.05) so the inferred stress obedience and partially influential auditor experience significantly to audit judgement and the complexity of the tasks partially do not affect significantly to audit judgement.  
PRAKTIK AUDIT SYARIAH DI LEMBAGA KEUANGAN SYARIAH INDONESIA Qonita Mardiyah; Sepky Mardiyah
Akuntabilitas Vol 8, No 1 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v8i1.2758

Abstract

Islamic financial institutions (IFIs) have grown rapidly since the last few years.It raises the issue of shariah compliance in IFIs and the need for a new audit function,shariah audit. It’s functions to ensure accountability of financial statements prepared bymanagement and also ensuring shariah aspects are met perfectly by IFIs. Because if there isa failure in the implementation of shariah complience, stakeholders will loss their trust inthe IFIs even Islam itself. Therefore, this study will discuss about the current practice ofaudit shariah in Indonesia. the discussion of shariah auditing practices are focused on fourmain issues shariah audit, i.e the framework, scope, qualifications and independence ofauditors of sharia. This study was conducted using a survey method, in the form ofquestionnaires that measured with a likert scale to the three groups of respondents (SSBand internal auditors; external auditors, accounting academicians). These studies suggestthat the audit practice of sharia in Indonesia has been going well.DOI: 10.15408/akt.v8i1.2758
FAKTOR-FAKTOR KEUANGAN YANG MEMPENGARUHI MARKET SHARE PERBANKAN SYARIAH DI INDONESIA Bambang Saputra
Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v7i2.2675

Abstract

This Study aims to formulate the strategy of market share growth for islamicbangking is need to examine how much the effect of each independent variable is ROA, CAR,FDR, NPF, and REO on the dependent variable (Market Share) on Islamic Banking inIndonesia. The research was conducted on Islamic Banking in Indonesia, BUS and UUS usingfinancial statement data are monthly basis for 36 months, starting in January 2010-December2012. The method of analysis in this study is the analysis Descriptive Statistics and SimpleLinear Regression Analysis. The test results suggest that, first, ROA has a positive significanteffect on Market Share. Second, CAR has a positive significant effect on Market Share. Third,FDR had a positive significant effect on Market Share. Fourth, NPF has a significant negativeeffect on Market Share. Fifth, REO has a significant negative effect on Market Share. Basedthat condition, so, strategy to improve market share growth for Islamic banking must beconcern to qualitative aspects such as sufficient costumer service, product innovative,banking education for costumer, etc. All of that aspects must be supported by government,central bank, Islamic banking, and societyDOI: 10.15408/akt.v7i2.2675
Pengaruh Perputaran Kas dan Perputaran Persediaan Terhadap Profitabilitas Sarjito Surya; Ruly Ruliana; Dedi Rossidi Soetama
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v10i2.6139

Abstract

A discussion about the influence of cash turnover and inventory turnover toward profitability still shows inconsistencies. Therefore, this study is conducted to know the relationship between the cash turnover and inventory turnover on profitability and also how big the relationship is. This study was conducted at automotive and allied products in periods of 2010 – 2013 with a total study population of 18 (eighteen) companies registered in the Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling and acquired 8 (eight) samples of companies. The analysis technique used is multiple linear regressions, both partial (t test) and simultaneous test (F test). The dependent variable is profitability while the independent variable is cash turnover and inventory turnover. The results of this study show both simultaneous and partialtest on cash turnover and inventory turnover do not have a significant effect on profitability.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI APARATUR DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERATING (Studi Empiris pada SKPD di Pemprov NTB) M Ali Fikri Biana Adha Inapty; RR Sri Pancawati Martiningsih
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v9i1.3583

Abstract

This study aims to obtain empirical evidence about the effect of applying government accounting standards, competence human resources, and the role of internal audits of the quality of financial reporting information to the internal control system as moderating variable. the population in this study were all civil servants (PNS) in the regional work units (SKPD) Pemprov NTB. Sampling was done by purposive sampling of employees in the process of financial administration, an employee who makes the financial statements and the workers who are the subject of examination APIP of the Inspectorate. Analysis of the data used in this research is regression with moderating variables. the results of this study indicate that the government penewrapan government accounting standards, competency of personnel the role of internal audit had no significant effect on the quality of financial reporting information with the internal control system as moderating variableDOI: 10.15408/akt.v9i1.3583
PENGARUH PARTISIPASI PENGANGGARAN, KEADILAN PROSEDURAL, DAN GAYA KEPEMIMPINAN TERHADAP KOMITMEN ORGANISASI Nur Dian Fitriana; Soliyah Wulandari; Yahya Hamzah
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v7i1.2643

Abstract

This study describes the influence of budgetary partisipation, procedural justice,and leadership style on organizational commitment. Sample of this research obtained fromemployee in hospitals and clinics in South of Tangerang. Final samples are 109 respondents.Respondents in this study were employees , because they can assess the variables of budgetparticipation, procedural fairness , and with good leadership style based on experiencesduring their daily work. This study is limited to employees who work in hospitals andclinics in the region of South Tangerang. Methods of sample selection is done by simplerandom sampling. Data analysis was perfomed using multiple regressions. Results ofthis research provide empirical support for budgetary participation, proceduraljustice, and leadership style on organizational commitment. Partisipasi penganggaran,Keadilan procedural, dan Gaya kepemimpinan memiliki pengaruh terhadap komitmen organisasi.DOI: 10.15408/akt.v7i1.2643 
Tingkat Kesehatan Bank dan Laba pada Bank Umum Syariah Muhammad Hasbi Al Baihaqy
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v10i1.6124

Abstract

This study aims to test how the influence of bank soundness based on Risk Based Bank Rating method of Net Profit at Islamic Bank. Factors or ratios used in the Risk Based Bank Rating assessment include Non Performing Financing (NPF) Risk, Investment Risk (Composition and Level of Profit Sharing on Profit Sharing), Profitability (Operating Cost to Operating Income / BOPO) and Capital (Capital Adequacy Ratio / CAR). This study uses secondary data derived from the quarterly financial statements of Islamic banks in Indonesia period 2012-2016 with a sample of 5 banks. This research uses panel data analysis method. The results of this study indicate that through the f-test shows that all variables affect the Profit of Islamic Bank. While through t-test variable NPF and BOPO have a significant and negative effect to Profit Islamic Bank. Variables of Composition and Level of Profit Sharing on Revenue Sharing have a significant and positive impact on Islamic Bank Profit. While the CAR variable has no effect on the profit of Islamic Bank.
PENGARUH KEADILAN PROSEDUR EVALUASI TERHADAP ORGANIZATIONAL COMMITMENT DIMEDIASI OLEH KEADILAN DISTRIBUTIF, KEPUASAN KERJA DAN KEPERCAYAAN PADA ATASAN Syahnasthalia Syahnasthalia; Ria Nelly Sari; Rheny Afriana Hanif
Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v8i3.2773

Abstract

This study aimed to determine (1) the indirect effect of fairness of evaluationprocedure on job satisfaction through distributive fairness and trust in superior and Thisstudy used the online survey method by sending a questionnaire via email using GoogleForms. The sample was mid-level managers in companies listed on the Indonesia StockExchange. Hypothesis testing conducted on 65 responses can be processed. Analysis of datausing the approach SEM. The results show that (1) job satisfaction is able to mediate the effectof fairness of evaluation procedure on job satisfaction, (2) distributive fairness is able tomediate the effect of fairness of evaluation procedures on organizational commitment, and (3)job satisfaction is able to mediate the effect fairness of evaluation procedures onorganizational commitment. This study couldn’t prove that (1) distributive fairness mediatesthe effect of fairness of evaluation procedures on job satisfaction, (2) trust in superiormediates the effect of fairness of evaluation procedures on organizational commitmentDOI: 10.15408/akt.v8i3.2773
Determinan Efektivitas Sistem Pengendalian Internal Perusahaan Ratna Andita Dewi
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v9i2.4028

Abstract

This research is to examine empirically the influence of role, professionalism, working experiences and internal auditor’s IT knowledge on enterprise’s internal control system effectiveness based on purposive sampling method, this research used a sample of 71 respondents who work as internal auditors at some private enterprises in DKI Jakarta region. data was analyzed multiple regression analysis with spss 22 processing. The result of this research indicates that professionalism, working experiences and internal auditor’s IT knowledge have an influence on enterprise’s internal control system effectiveness while the role of internal auditor does not have an influence on enterprise’s internal control system effectiveness.  

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