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AKUNTABILITAS

akuntabilitas
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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 230 Documents

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Hubungan Tata Kelola Baik dan Manajemen Laba: Pendekatan Quality Accrual Wenny Febriyanti; Negina Kencono Putri; Eko Suyono
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study is to determine the effect of good corporate governance (GCG) which includes the audit committee, independent commissioners, and executive compensation to earnings management. Sample of this research are 34 financial statements of several manufacturing companies in the automotive and pharmaceutical companies which go public in Indonesia Stock Exchange in 2008 to 2014. Researcher use multiple regression to analyze the data research. The results of this study states that the audit committee, independent commissioners and executive compensation doesn’t have an effect to earnings management in automotive and pharmaceutical companies in Indonesia. Finally, the research is expected to provide insights into the good corporate governance and earnings management in the automotive and pharmaceutical companies which go public in Indonesia Stock Exchange.

NON COMPLIANCE TAX ATTITUDE IS CONSIDERED UNACCEPTABLE IN SMALL BUSSINES Indrawati Yuhertiana; Rina Moestika S; Sri Hastuti; Siti Sundari
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Small bussines provide a major economic contribution to society and the state. Thissector have been survived Indonesia from 1998 financial crisis. There are significantcontribution to Indonesia economic. One global issues for government today is combating taxevasion. Related this issue, this research explore Indonesia small bussines community’sperception towards tax compliance.The research aims to establish whether small bussinescompany view the depth understanding of tax compliance and non compliance. It is explorethe reason being compliance and also their intention being non compliance including taxevasion and tax avoidance. It also aims to establish whether a relationship exists betweencitizens' attitudes towards tax evasion and their demographic characteristics. A survey wasundertaken in an owner of small trader in Bangkalan city, East Java Province. Qualitativeresearch is conduct to gain rich data in interpretive paradigm. The survey found that noncompliance tax attitude is considered unacceptable. In case they didn’t report their taxobligation, it is related to their lack of accounting knowledge.DOI: 10.15408/akt.v8i2.2765

Pengaruh Critical Success Dalam Implementasi Enterprise Resource Planning (ERP) Terhadap Kinerja Perusahaan Studi Pada PT. Angkasa Pura II (Persero) Rezi Eka Putra
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to determine the effect of the critical success factor in the implementation of enterprise resource planning (ERP) and company performance study at PT Angkasa Pura II (Persero). Critical success factor was measured by using a variable business process reengineering (BPR), education and training (DIKLAT), and support suppliers (VENDOR) towards success ERP implementation (KIMP). The company's performance is measured by looking at the net benefit of implementing ERP systems for companies (NETB). The result of Lisrel 8.8 has an analysis that shown to business process reengineering (BPR = 2.41), education and training (DIKLAT = 5.53), support suppliers (VENDOR = 4.30) has a positive influence on the successful implementation of ERP (KIMP), and the successful implementation of ERP (KIMP = 10.10) positively influences to net benefit of implementing ERP systems for companies (NETB).

PENGARUH KONVERGENSI IFRS, BONUS PLAN, DEBT COVENANT, DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI Reskino Reskino; Ressy Vemiliyarni
Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research aims to analyze and get empirical evidence about the effect of IFRSconvergence, bonus plan, debt covenant, and political cost on accounting conservatism incompanies which are listed at BEI. Independent variables in this research are IFRSconvergence, bonus plan which is proxied by the structure of managerial ownership, debtcovenant which is proxied by leverage, and political cost whichis proxied by firm size.Dependent variable in this research is accounting conservatism. Sample used in this researchare companies which are listed at BEI in 2012. By using purposive sampling, found that 127companies are proper sample of the research. The multiple regression analysis is the methoduse to analyse the hypotesis. The results shows that IFRS convergence and political cost havenegative effect and significantly on accounting conservatism. On the other hand, bonus planand debt covenant didn’t effect significantly on accounting conservatismDOI: 10.15408/akt.v7i3.2736

Pengaruh Independensi Auditor Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)” F Fitrawansyah; Maulidia Syahnifah
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

In this study studied is the influence of auditor independence on the integrity of financial statements at manufacturing companies listed on the Indonesia Stock Exchange (BEI). In this research use secondary data. The sample of this research is manufacturing company year 2013-2015 by using purposive sampling method. There are 41 companies that meet the criteria as the research sample. This research uses descriptive research with quantitative method. Result of hypothesis test of partial correlation states that variable of auditor independence (X) has no effect to integrity of financial statement (Y) where sig value. (2-tailed) of 0.115 and the probability significance of 0.206> 0.05. While the results of testing the significance of a simple correlation obtained value of auditor independence variable significance of 0.693 value above the level of significance that has been specified that is 0.05. From this research only test one variable that allegedly have an effect on to integrity of financial statement, so that only can explain its influence equal to 0,5%, and the rest influenced by other variable not examined in this research.

KINERJA KEUANGAN PERUSAHAAN ASURANSI SYARIAH DI INDONESIA: SURPLUS ON CONTRIBUTION Ai Fitri Nurlatifah; Sepky Mardian
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to identify the impact of size, leverage, liquidity, tangibility, volume of capital and loss ratio on the financial performance of Sharia Insurance Companies in Indonesia as measured by Surplus On Contribution (SOC) from 2012 to 2014. The data analysis technique used is panel data regression with a significance level of 5% (0.05). Results of the data analysis showed that the right model used in this study is the Fixed Effects Model (FEM). Simultaneously the six variables significantly influence the good financial performance as measured by SOC. Partially; the size (0.0000) has a positive influence on the financial performance (SOC), whereas leverage (0.0167) and volume of capital (0.0000) negatively affect performance finance (SOC). Liquidity variable (0.8552), tangibility (0.5513) and loss Ratio (0.9861) did not have a significant effect on the financial performance (SOC).DOI: 10.15408/akt.v9i1.3590

Full Issue Vol. 12(1), 2019 Jurnal Akuntabilitas
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Full Issue Vol. 12(1), 2019

Hubungan antara Love of Money, Machiavellian dengan Persepsi Etis: Analisis Berdasarkan Perspektif Gender R. Rindayanti; Dekeng Setyo Budiarto
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Ethical behavior is important since help educators and researchers understand future managers and executives’ ethical behavior in organization. The research investigates the relationship between gender, love of money, machiavellian and ethic behavior. Data collected from 102 student of departemen of accounting. Result of the whole sample revealed that Machiavellian has significant effect on ethic behavior and there’s different perception on ethic behavior based from gender.

Pengaruh Sosialisasi dan Komitmen Profesi Pegawai Pajak Terhadap Niat Whistleblowing Sekar Akrom Faradiza; Kartika Candra Suci
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Whistleblowing system is created to overseeing the violation of the code of ethics that occured within the Directorate General of Taxation (DGT) by utilizing all its employees. These system is based on three principles that are prevention, early detection and effective handling. The aims of this study are to examine the effect of socialization on whistleblowing and professional commitment of tax office’s employees to whistleblowing intention. The population in this study is employees in DGT on Yogyakarta and Central Java. This research used survey to collect data from 92 employees. Multiple regression linear is used to data analyzed. The result showed significant effect of socialization to whistleblowing intention. Unexpected finding is professional commitment did not effecting whistleblowing intention.

Tanggung Jawab Sosial Universitas dan Tata Kelola Universitas Terhadap Citra UIN Syarif Hidayatullah Jakarta A. Atiqah
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research aims to examine that University Social Responsibility (USR) and Good University Governance (GUG) influence toward image of UIN Syarif Hidayatullah Jakarta. Indicator of USR include economic responsibilities, legal responsibilities, ethical responsibilities and philanthrophic responsibilities. Indicator of GUG include transparation, accountability, responsibility, independency, fairness and participation. Indicator of Image include Reputation, Personality, ethical/value and corporate identity. Sample of this research include civitas academic of UIN Syarif Hidayatullah Jakarta include student, lecturer and officer. Technic analysis data use multiple linear regression. Results of this research as partial provide evidence that University Social Responsibility influence toward image of UIN Syarif Hidayatullah Jakarta, and Good University Governance influence toward image of UIN Syarif Hidayatullah Jakarta.

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