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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 Timeliness Financial Reporting (Studi Empiris Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019–2021) Pratiwi, Zahwa Ernisa
Akuntabilitas Vol 16, No 1 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.30477

Abstract

Penelitian ini bertujuan untuk menguji komisaris independen, kepemilikan manajerial, komite audit, umur perusahaan, dan earnings management terhadap timeliness financial reporting. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2021. Jumlah perusahaan yang menjadi sampel adalah 61 perusahaan selama 3 tahun, total sampel pada penelitian ini adalah 174 sampel dengan 9 data outlier. Metode penelitian ini menggunakan purposive sampling dan pengujian hipotesis menggunakan analisis regresi logistik dengan bantuan Software SPSS 26. 2Hasil penelitian ini menunjukkan bahwa umur perusahaan dan earnings management berpengaruh terhadap timeliness financial reporting. Sedangkan komisaris independen, kepemilikan manajerial, dan komite audit tidak berpengaruh terhadap timeliness financial reporting.
Kecukupan Modal Memoderasi Efisiensi Operasional dan Diversifikasi Pendapatan terhadap Keberlanjutan Finansial Qintharah, Yuha Nadhirah; Murwaningsari, Etty
Akuntabilitas Vol 17, No 1 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.41221

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi operasional dan diversifikasi pendapatan terhadap keberlanjutan finansial. Kecukupan modal memoderasi pengaruh efisinsei opersional dan diversifikasi pendapatan terhadap keberlanjutan finansial. Penelitian ini menggunakan pendekatan penelitian kuantitatif, populasi dalam penelitian ini adalah sektor keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020 sampai dengan 2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan metode analisisnya menggunakan regresi linier berganda dengan menggunakan software SPSS. Hasil penelitian ini menunjukan efisiensi opersional berpengaruh negatif signifikan terhadap keberlanjutann finansial. Diversifikasi pendapatan berpengaruh positif signifikan terhadap keberlanjutan finansial. Kecukupan modal memperlemah pengaruh efisiensi operasional dan diversifikasi pendapatan terhadap keberlanjutan finansial.
Analisis Pengaruh Harga Logam Timah Dunia LME Terhadap Rasio Profitabilitas PT TIMAH Tbk Tahun 2018-2022 Nursiadi, Mizan
Akuntabilitas Vol 16, No 2 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35528

Abstract

AbstractThis research aims to analyze the correlation of the impact of fluctuations in the global tin metal price, using data from the London Metal Exchange (LME) during the period from 2018 to 2022, on the profitability ratios of PT Timah Tbk, a state-owned mining company (BUMN) in the tin industry sector. The analyzed profitability ratios include ROA (Return on Assets), ROE (Return on Equity), OPM (Operating Profit Margin), NPM (Net Profit Margin), and GPM (Gross Profit Margin). A simple linear regression analysis method is employed to evaluate the relationship between the fluctuations in the global tin price and the company's financial performance. The research findings indicate a significant influence of the global tin metal price on the profitability ratios of the company. These findings provide valuable insights for stakeholders in the tin mining industry, especially in making strategic decisions and risk management, and contribute to understanding how global factors affect the performance of state-owned enterprises (BUMN) in Indonesia.Keywords: Metal price fluctuations, Profitability ratios, Tin industry, PT Timah Tbk AbstrakPenelitian ini bertujuan untuk menganalisis korelasi dampak fluktuasi harga logam timah dunia, dengan data dari London Metal Exchange (LME) selama periode tahun 2018 hingga 2022, terhadap rasio profitabilitas PT Timah Tbk yang merupakan sebuah perusahaan tambang milik negara (BUMN) dalam sektor industri timah. Rasio profitabilitas yang dianalisis meliputi RoA (Return on Assets), RoE (Return on Equity), OPM (Operating Profit Margin), NPM (Net Profit Margin), dan GPM (Gross Profit Margin). Metode analisis regresi linear sederhana digunakan untuk mengevaluasi hubungan antara fluktuasi harga timah dunia dan kinerja keuangan perusahaan. Hasil penelitian ini menunjukkan adanya pengaruh yang signifikan dari harga logam timah dunia terhadap rasio-rasio profitabilitas perusahaan. Temuan ini memberikan gambaran penting bagi pemangku kepentingan dalam industri tambang timah, terutama dalam pengambilan keputusan strategis dan manajemen risiko, serta berkontribusi pada pemahaman tentang bagaimana faktor global memengaruhi kinerja perusahaan BUMN di Indonesia.Kata kunci: Fluktuasi harga logam, Rasio profitabilitas, Industri Timah, PT Timah Tbk
The Influence Of Financial Institutions, Govermant, and Digital Technology in The Msme khatik, Nur; Santosa, R.Ery Wibowo Agung
Akuntabilitas Vol 16, No 1 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.30263

Abstract

AbstractThe purpose of this study was to find out how the influence of financial institutions, cooperative and SME cooperative services, and digital technology on increasing MSME businesses in Kendal Regency, the method used was the data analysis method with a questionnaire using a Likert scale 5 Multiple Linear Regression approach and the help of IBM SPSS software version 25. The results of this study indicate that financial institutions have a significant effect on MSME business development, trade and SME cooperative services have a significant effect on MSME business development, and digital technology has no effect on MSME business development in Kendal Regency Keywords: Financial Institutions, Cooperative and SME Trade Office, Digital Technology, Increasing MSME business
ANALISIS FAKTOR YANG MEMPENGARUHI MINAT GENERASI Z DALAM MEMILIH KARIR MENJADI AKUNTAN Amin, Irsyad Ali
Akuntabilitas Vol 16, No 2 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.34665

Abstract

Penelitian ini bertujuan untuk menganalisis variabel lingkungan kerja, penghargaan finansial, dan pertimbangan terhadap minat generasi z dalam memilih karir menjadi akuntan. Data dalam penelitian ini adalah data primer yang diperoleh dari sebaran kuesioner kepada mahasiswa akuntansi sejumlah 134 orang. Variabel independent yang digunakan yaitu lingkungan kerja, penghargaan finansial, dan pertimbangan pasar dan variabel dependen yakni minat generasi z. Metode analisis yang digunakan untuk menguji hipotesis adalah analisis Structural Equation Modeling (SEM) dengan alat ukur SmartPLS. Hasil penelitian ini menunjukkan bahwa dari ketiga variabel independen hanya terdapat dua variabel independen yang berpengaruh positif signifikan yakni (lingkungan kerja dan pertimbangan pasar) dan satu variabel tidak berpengaruh signifikan yaitu variabel penghargaan finansial. 
PERENCANAAN PAJAK DAN ENVIRONMENTAL SOCIAL GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI PEMODERASI Atiqah, Atiqah; Saputro, Sadham Nur Hidayah
Akuntabilitas Vol 17, No 1 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.43328

Abstract

This research aims to examine the influence of tax planning, environmental, social, and governance (ESG), on earnings management with profitability as moderation. This is quantitative research using secondary data from financial statements and sustainability reports. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The sample is selected using purposive sampling method, resulting in 65 data as samples. This study uses multiple linear regression analysis as a hypothesis test using IBM SPSS 29.The results of this research indicate that tax planning has not significant effect on earnings management. Conversely, environmental, social, and governance (ESG) and profitability has a negative and significant effect on earnings management. The results of this research show that profitability can moderate the effect of tax planning on earnings management but profitability can not moderate the effect of environmental, social and governance on earnings management. 
Shariah Governance Practice on Indonesian Islamic Banks Muhfiatun, Muhfiatun
Akuntabilitas Vol 16, No 1 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.32348

Abstract

The shariah governance system is crucial in Islamic banks because of its unique structure that is different from a conventional bank. The fundamental difference between shariah governance and conventional governance is marked by the presence of a shariah supervisory board (SSB). This study aims to analyse the practice of shariah governance in Islamic banks in Indonesia. This study uses a qualitative approach with content analysis to assess the conformity of SSB practices with applicable regulations. The results of the analysis found that there were no Islamic banks that violated the provisions in recruiting or the characteristics of SSB. This research is expected to contribute to the quality of SSB through various backgrounds.
PENGARUH PELATIHAN DAN KOMPETENSI TERHADAP MOTIVASI KERJA SERTA DAMPAKNYA TERHADAP KINERJA KARYAWAN PADA PT. CITILINK INDONESIA DI TANGERANG PROVINSI BANTEN Sormin, Nurvi Khayriyanti
Akuntabilitas Vol 17, No 1 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.41979

Abstract

Sumber Daya Manusia (SDM) merupakan faktor sentral dalam suatu organisasi. Apapun bentuk dan tujuannya, suatu organisasi didirikan berdasarkan visi, misi untuk kepentingan bersama, dan dalam pelaksanaan misinya dan di urus oleh manusia. Pada dasarnya banyak faktor yang dapat mempengaruhi kinerja karyawan, barikut faktor – faktor yang bermasalah dapat mempengaruhi kinerja karyawan PT. Citilink Indonesia di Tangerang Provinsi Banten ini diantaranya Pelatihan, Kompetensi, dan Motivasi, Dari beberapa faktor tersebut maka dapat dikatakan banyak faktor yang mempengaruhi kinerja karyawan, Oleh karena itu hendaknya perlu diperhatikan oleh pimpinan sehingga hasil kerja karyawan dapat optimal. Pelatihan dan motivasi kerja terhadap karyawan juga sangat membantu dalam meningkatkan kinerja karyawan tersebut. Metode yang digunakan pada penelitian ini adalah penelitian asosiatif dengan menghubungkan beberapa variabel X dan Ydengan jumlah sampel sebesar 200 karyawan PT. Citilink Indonesia. Peneliti dapat menyimpulkan bahwa berdasarkan analisis data yang dilakukan, ditemukan data bahwa pelatihan, kompetensi yang besar sangat berpengaruh positif yang signifikan terhadap motivasi kerja karyawan PT. Citilink Indonesia di Tangerang, Banten. 
PENGARUH KENAIKAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP PENDAPATAN WAJIB PAJAK BADAN USAHA DI KOTA METRO yudistira, era
Akuntabilitas Vol 16, No 2 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35730

Abstract

One of the efforts to restore state budget conditions carried out by the government is to increase the rate of value added tax (VAT) to 11% under the Law on Harmonization of Tax Regulations Number 7 of 2021. With this increase in VAT, it will certainly have an impact on increasing costs in the producer sector for later passed on by small and medium enterprises (SMEs) to consumers through rising product prices. With the increase in VAT, it will certainly have an impact on increasing costs in the producer sector, which will then be passed on by micro, small and medium enterprises (MSMEs) to consumers through rising product prices.The purpose of this study is to determine whether there is an effect of an increase in Value Added Tax (VAT) on the income of business entity taxpayers in the Metro City Tax Service Office (KPP). Data analysis used was descriptive statistical test, instrument validity test, instrument reliability test, prerequisite test, simple regression analysis, t test, and the coefficient of determination (R2). The results showed that the increase in the 11% VAT rate had a negative effect on business income in Metro City.Keywords: 11% VAT, business income, SMEs
PENGARUH PENGETAHUAN DAN PEMAHAMAN PAJAK, TARIF PAJAK, LINGKUNGAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI BAGI PELAKU USAHA ONLINE Utami, Vania
Akuntabilitas Vol 16, No 1 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.29234

Abstract

AbstractThis study aimed to test knowledge and understanding taxation, tax rate, taxpayer’s environment, and tax sanctions on taxpayer compliance. This study uses primary data, conducted by distributing questionnaires to online business in Wilayah Jabodetabek. The sampling used in this study is convenience sampling method. The number of online businesses in Wilayah Jabodetabek are sampled in this study are 107 online businesses. The analytical method used to test the hypothesis are multiple regression anaysis using the IBM SPSS Statistics 25 application. The result showed that knowledge and understanding taxation, tax rate, and taxpayer’s environtment has positive significant effect on taxpayer compliance and tax sanctions partially had no effect on tax compliance. Knowledge and understanding taxation, tax rate, taxpayer’s environment, and tax sanctions simultaneously had an effect on taxpayer compliance.

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