cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota tangerang selatan,
Banten
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
 15   16   17   18   19 
PENGARUH DIMENSI BUDAYA DAN RELIGIUSITAS TERHADAP KECURANGAN PAJAK Yesi Mutia Basri
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.v8i1.2764

Abstract

This research aims to analyze and get empirical evidence about theeffect of dimension of culture (Power Distance, Individualism, uncertaintyavoidance, masculinity) and religiouity on tax evasion. Population in this study isindividual tax payer listed in KPP Pratama Tampan Pekanbaru. Sampling technic isconvenience sampling. From 100 questioners distributed, 60 responden participated.The regression analysis results indicate power distance and masculinity affect havepositif effect on tax evasion, but higher religiosity has negatif effect on tax evasion.Finding indicate uncertainty avoidance and individualism have not significant effecton tax evasion.DOI: 10.15408/akt.v8i1.2764
FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Sella Rachmawati; Rini Rini; Yessi Fitri
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.v9i1.3589

Abstract

This study aims to examine the factors that affect the timeliness of financial reporting of local government in Indonesia. These factors are divided into two major lines: factors relating to local government and politics, also the content of financial statements and managerial competence factor. Factors associated with local government and politics proxied by local independence, regional location and the election of regional heads back. Factors associated with the content of financial statements and managerial competence proxied by position and financial performance areas, audit opinion and audit findings.Samples of this study used the whole autonomous region which issued local government financial reports and audited by the Audit Board of the Republic of Indonesia as much as 524 of the total 542 local governments. They were obtained from the Audit Board of the Republic of Indonesia. Testing the hypothesis in this study used binary logistic regression. Results of this research reveals that local government and political factors that proxied by self-reliance, the regional location statistically affect the timeliness of financial reporting area in fiscal year 2013. Based on the results of logistic regression (logistic regression) showed that the factor content of the financial statements and managerial competence of government area proxied by the audit opinion and auditor's findings are statistically affect the timeliness of financial reporting area in fiscal year 2013.DOI: 10.15408/akt.v9i1.3589
ANALISIS PEMAHAMAN WAJIB PAJAK DAN IKLAN OTORITAS PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK Waluyo Waluyo
Akuntabilitas Vol 7, No 3 (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.v7i3.2734

Abstract

This research is casual studies conducted to establish casual relationshipbetween variables the understanding of the taxpayer and the advertising tax againtcompliance of taxpayer to pay Land and Building Tax (PBB) in the Tax Office (KPP) EastTangerang especially living in subdistrict Ciledug. Objects in this research are taxpayer whopay Land Tax in Tax Office and had seen advertising tax in both mass media and electronicmedia. In the technique of data analysts, this research do the validity test by pearsoncorrelation, reliability testing with coeffiicient cronbach’s alpha, the classical assumption test,hypothesis testing multiple regression, t test, and F test. On testing the hypothesis can be seenthat the understanding of taxpayer have a significant effect on compliance of taxpayer and theadvertising tax doesn’t have a significant effect on compliance of taxpayer, meanwhile theunderstanding of taxpayer and tax advertising simultaneously had a significant effect oncompliance of taxpayerDOI: 10.15408/akt.v7i3.2734
PENGARUH TAX PLANNING TERHADAP NILAI PERUSAHAAN Nanik Lestari
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.v7i1.2647

Abstract

The purpose of this research is to analyze the impact of tax planning on firm.Tax planning is the first step in tax management which at this stage of collection and researchon tax laws, with a view can be selected kinds of austerity measures taxes that will be done.The research was conducted for non banking and financial firms in Indonesia Stock Exchangefrom 2010 to 2011. The results of this study are: Firstly, we found evidence of positiverelationship between tax planning and firm value. With improvements in the company in taxplanning activities will further enhance the company's value. Finally, the results of thesensitivity test with the main model and the full sample suggested that tax planning had arobust positive effect in increasing firm valueDOI: 10.15408/akt.v7i1.2647
Faktor-faktor Rasio Keuangan dan Good Corporate Governance yang Mempengaruhi Praktik Perataan Laba Rita Sugiarti
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.v10i2.6136

Abstract

This research aimed to get empirical evidence of factors in Financial Ratios (return on equity, net profit margin, and dividend payout ratio) and good corporate governance (independent board of comittee, and public ownership structure) that affect practice of income smoothing.This research uses purposive sampling as sampling method. There are 13 corporates from 30 corporates that listed in Jakarta Islamic Index (JII) during 4 (four) years observation started from 2011 to 2014, thus 52 research samples were being collected. Agency Theory is the base theory used in the research to explain the relation between variables. Income smoothing measured with Eckel Index (1981). Statistical tool used to test the hyphothesis is Binary Logistic Regression. This result discovers that net profit margin has effect on practice of income smoothing, whereas return on equity, dividend payout ratio, independent board of committee and public ownership structure have no effect in practice of income smoothing 
AUDITING PROCESS ON ELECTRONIC COMMERCE SYSTEMS Wali Saputra
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.v9i1.3581

Abstract

Issues concerning electronic commerce are increasing as more companies are developing a web presence and conducting business on the Internet.The technological and economic development of the latest centuries resulted in the significant development of the electronic commerce, and the changes made in the manner of executing transactions had important repercussions on the manner of executing the audit.  Electronic commerce has rapidly transformed the way auditing functions are performed, posing challenges to the auditing profession. A few guidelines exist for meeting some of these  challenges.The purpose of our paper  is  to explain about how to undertake audit process on electronic commerce systems. This paper presents information systems auditing, electronic commerce and the stages of audit process which should be conducted by auditors in case of companies that use electronic commerce system and the manner in which these combine with the audit in the classic environment of transactions.DOI: 10.15408/akt.v9i1.3581
Koneksi Politik dan Aggresivitas Pajak: Fenomena di Indonesia Agung Prasetyo Nugroho Wicaksono
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.v10i1.5833

Abstract

This paper examines the effect of political connections and tax agressiveness  in Indonesia. We used precentage of goverment ownership and firm’s directors who have informal ties with leading politicans or goverment for measuring political connections. The effective tax rates used for measurements of tax agressiveness. Data of this research is secondary data from annual report listed on Indonesia Stock Exchange with 148 listed companies in period 2013 – 2015. Method of analysis used panel data estimation prosedures. We find firms with political connections pay tax at significantly higher effective tax rates than the other firms.
PENGARUH KEJELASAN SASARAN ANGGARAN, STRUKTUR DESENTRALISASI DAN LOCUS OF CONTROL TERHADAP KINERJA MANAJERIAL Taufik Hidayat
Akuntabilitas Vol 8, No 2 (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.v8i2.2769

Abstract

The objective of this research is to know the empirical influence of budget goalclarity, structure of decentralization, and Locus of control toward managerial performance.The data were collected by survey method are using questionaire as primer data agregation.The sample of this research are 65 leader and staff in state islamic university sharifhidayatullah Jakarta. Field research are using purposive sampling method. Data has beenanalyze use validity test, reliability test, multiple linear regression, classical assumption test,t-test, F-test and determination coefficient. The result of this research are budget goal clarityinfluence significantly to managerial performance structure of decentralization influencesignificantly to managerial performance and Locus of control not influence to managerialperformanceDOI: 10.15408/akt.v8i2.2769
Determinan Profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia Widiya Ningsih; Tenny Badina; Rita Rosiana
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.v9i2.4024

Abstract

The purpose of this study is to analyze the influence of capital, asset quality, profitability and liquidity to profitabilitas. Populasi this study is the Islamic Rural Bank (BPRS) registered at Bank Indonesia. Total sample of 12 selected by using purposive sampling, uses secondary data obtained through the website www. bi. go. id. The analytical method used in this research is Multiple Linear Regression and Software SPSS 22 as a tool to test the hypothesis. The results of this study are: capital, asset quality and liquidity does not affect the profitability, earnings negatively affect profitability.  
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN ASET PERUSAHAAN ASURANSI JIWA NON SYARIAH DI INDONESIA Istianingsih Sastrodiharjo; I Putu Sutama
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.v8i1.2759

Abstract

The development of life insurance in Indonesia is quite slow compared to otherfinancial industry. This study was conducted to examine the factors that influence the growthof asset of non-life insurance shariah company in Indonesia for the period 2004 to 2010. Thevariables tested are premium growth, capital growth, returns, claims ratio, the ratio ofacquisition costs, the cost ratio administration, the type of capital, and the amount of capital.The sample used in this study is a life insurance company during the study period of 2004 to2010. The data analysis technique used is multiple linear regressions. The results of theanalysis prove that premium growth, capital growth, returns, claims ratios, and types ofcapital affect the growth of the life insurance company's assets. While the acquisition costratio, the ratio of administrative costs and the amount of capital do not significantly influencethe growth of assets of life insurance companies in IndonesiaDOI: 10.15408/akt.v8i1.2759

Page 17 of 27 | Total Record : 270

 15   16   17   18   19 

Filter by Year

2014 2024


Reset
Filter By Issues
All Issue Vol. 17 No. 2 (2024): Vol. 17, No. 2 (2024) Vol 17, No 2 (2024): Vol. 17, No. 2 (2024) Vol. 17 No. 1 (2024) Vol 17, No 1 (2024) Vol 16, No 2 (2023) Vol. 16 No. 2 (2023) Vol. 16 No. 1 (2023) Vol 16, No 1 (2023) Vol 15, No 2 (2022) Vol 15, No 1 (2022) Vol 14, No 2 (2021) Vol 14, No 1 (2021) Vol 13, No 2 (2020) Vol 13, No 1 (2020) Vol 12, No 2 (2019) Vol 12, No 1 (2019) Vol 11, No 2 (2018) Vol 11, No 1 (2018) Vol 10, No 2: Oktober 2017 Vol 10, No 1: April 2017 Vol 9, No 2: Oktober 2016 Vol 9, No 1: April 2016 Vol 8, No 3 (2015): Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas Vol 8, No 1 (2015): Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas More Issue