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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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The Influence Of Subjective Norm, Attitude, Perceived Behavioral Control, And Gender On Whistleblowing Intention Darmawan, Arif
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.v16i2.42277

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Norma Subjektif (X1), Sikap (X2), Perceived Behavioral Control (X3), dan Gender (X4) terhadap Intensi Whistleblowing (Y). Populasi sampelnya adalah Auditor yang bekerja pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Timur dan Jakarta Selatan. Sampel yang digunakan sebanyak 202 responden dengan menggunakan metode purposive sampling. Teknik pengolahan dan analisis data yang digunakan dengan Evaluasi Model Pengukuran dan Pemodelan Struktural menggunakan aplikasi SmartPLS versi 4.0.93. Hasil penelitian menunjukkan bahwa secara parsial variabel Norma Subjektif, Sikap, dan Perceived Behavioral Control mempunyai pengaruh positif signifikan terhadap niat melakukan whistleblowing. Namun perbedaan hasil yang ditunjukkan oleh Gender tidak memberikan pengaruh yang signifikan terhadap niat whistleblowing. Norma Subyektif, Sikap, Perceived Behavioral Control, dan Gender secara simultan berpengaruh terhadap signifikansi niat whistleblowing. 
IMPLEMENTASI TEKNOLOGI BLOCKCHAIN DALAM BIDANG AKUNTANSI DAN SUPPLY CHAIN MANAGEMENT : STUDI LITERATUR Aulia, Dena
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.v16i1.32670

Abstract

This paper provides a literature review on recent research concerning blockchain-based accounting and supply chain management, with a particular focus on Indonesia as a developing country where blockchain technology is gaining prominence for scholarly investigation. The study examines the characteristics and architecture configurations of blockchain to ascertain suitable implementation approaches in various domains, including accounting, auditing, the public sector, and, notably, supply chain management. Furthermore, endogenous risks in supply chain management are identified to glean insights for future supply chain implementations. Additionally, a case study analysis is presented, drawing on a manufacturing industry supply chain management scenario to offer a deeper understanding of blockchain technology's implementation. Through this research, it is expected that awareness and understanding of the potential of blockchain technology in optimizing accounting and supply chain management in Indonesia can be enhanced. 
ROLE OF BOARD COMPOSITION ON VOLUNTARY CYBERSECURITY DISCLOSURE: EVIDENCE OF BANKING COMPANIES IN SOUTHEAST ASIA Ain, Naougy Hurun; Fernando, Kenny; Kurniawan, Budi; Sambuaga, Elfina Astrella
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.v16i2.35014

Abstract

This study aims to examine the correlation between board composition and cybersecurity disclosure (CSD) in Southeast Asia banking companies, while  investigating the influence of financial characteristics such as profitability, leverage, and firm size on CSD practices. The quantitative analysis methodology is employed in this paper. The level of cybersecurity disclosure in annual reports is analyzed using content analysis with 54 keywords, analyzed through NVIVO 14 software. The correlation between variables is examined using STATA Software with panel data comprising 391 observations. The study focuses on 101 Southeast Asia banking companies from 2017 to 2021. The results indicate that only firm size, measured by the natural logarithm of total assets, has a positive and significant influence on CSD. This suggests that larger firms with higher total assets are more likely to voluntarily disclose cybersecurity information in their annual reports. No statistically significant correlation is found between board composition, other financial factors, and CSD during the study period. This paper acknowledges its limitations and proposes directions for future research. Firstly, the study is limited to listed commercial banks. Future research should include a larger sample encompassing non-financial industry firms. Secondly, the study employs automated content analysis, specifically counting keywords, to assess the quantity of CSD. Future research could conduct discourse analysis of CSD narratives to provide a more meaningful analysis. This approach would evaluate whether the language and tone of CSD convey substantial information to stakeholders or if it is merely a standardized practice. Additionally, future research should explore other variables impacting voluntary CSD and examine economic consequences, such as the effect on the cost of capital. The findings have implications for regulators, policymakers, and companies, enabling regulators to better understand the current level of CSD and determine the need for further guidance.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN Haryatih, Haryatih
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.v17i1.43269

Abstract

This study aims to determine the effect of Profitability, Liquidity and Leverage on Company Value in mining companies listed on the Indonesia Stock Exchange in 2018- 2022. The variables tested in this study consisted of profitability which was proxied by Return On Equity (ROE), Liquidity proxied by Current Ratio (CR), and Leverage proxied by Debt to Equity Ratio (DER) as independent variables and Company Value which was proxied by Price to Book Value (PBV) as the dependent variable. The sampling technique used in this study was purposive sampling and obtained a sample of 60 data from 12 mining companies listed on the Indonesia Stock Exchange in the period 2018-2022 that met certain criteria. In this study the data analysis technique used is panel data regression analysis with the help of statistical software Eviews version 9. The results of this research show that profitability has a positive and significant effect on firm value, liquidity has a negative but not significant effect on firm value, leverage has an effect negative but not significant to Company Value and Profitability, Liquidity and Leverage together have a simultaneous and significant effect on Company Value.
Kinerja Keuangan Perusahaan Go Public Di Indonesia Sebelum Dan Pada Masa Pendemi Covid-19 Darmawan, Arif
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.v16i1.42065

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan kinerja keuangan pada perusahaan go public di Indonesia sebelum dan pada masa pandemi Covid-19. Jenis data dalam penelitian ini adalah data kuantitatif yaitu data atau informasi berupa angka yang bersumber dari data keuangan perusahaan yang mana data ini dapat diakses melalui website IDX ataupun website masing-masing perusahaan, sehingga dapat disimpulkan bahwa sumber data adalah data sekunder.  Teknik Sampling yang digunakan oleh penulis adalah Purposive Sampling, yaitu menetapkan sampel sesuai dengan kriteria yang ditetapkan oleh peneliti. Kriteria tersebut adalah perusahaan yang terdaftar di Bursa Efek Indonesia dengan  periode tahun 2019 dan tahun 2020. Populasi dari penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2020. Sampel dari penelitian ini berjumlah 610 perusahaan..Penelitian ini menggunakan Size, Debt to Equity Ratio, Revenue, Growth Rate of Net Income, Return on Asset, dan Price to Book Value sebagai variabel yang diteliti. Pengujian hipotesis dilakukan dengan Uji Wilcoxon Sign Test karena data tidak berdistribusi normal. Berdasarkan hasil penelitian diperoleh Size, Debt to Equity Ratio, Revenue, Growth Rate of Net Income, Return on Asset, dan Price to Book Value mengalami perubahan yang signfikan selama masa pandemi Covid-19. Rata-rata perusahaan mengalami peningkatan pada Size dan Debt to Equity Ratio dan mengalami penurunan pada Revenue, Growth Rate of Net Income, Retun on Asset, dan Price to Book Value selama masa pandemi Covid-19.
ANALISIS KOMPARASI KEAKURATAN RETURN SAHAM MENGGUNAKAN METODE CAPM DAN APT PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI JII BURSA EFEK INDONESIA PERIODE 2019 – 2023 Hasdiana, Dewi
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.v17i1.40383

Abstract

Penelitian ini bertujuan untuk menganalisis komparasi return saham, menggunakan metode CAPM dan metode APT serta menganalisis perbedaan keakuratan metode CAPM dan APT pada sektor Pertambangan yang terdaftar di JII Bursa Efek Indonesia Periode 2019 – 2023.Metode penelitian ini adalah metode kuantitatif yang bersifat komparatif.  Populasi penelitian berjumlah 30 perusahaan yang terdaftar di JII BEI.  Penentuan sampel menggunakan metode purposive sampling sebanyak 8 perusahaan yang bergerak di sektor Pertambangan dengan alat analisis independent sample t test dengan software SPSS 22. Hasil penelitian metode CAPM rata-rata return saham -2,080% dengan pengaruh yang signifikan antara beta saham dengan terhadap return saham dengan pengaruh positif.  Tingkat pengembalian bebas risiko memiliki pengaruh yang signifikan terhadap return saham dengan pengaruh yang negatif.  Sedangkan dengan metode APT sebesar -6,753 % dan dengan hasil SBI dan Inflasi mempunyai pengaruh terhadap return saham berpengaruh negatif sedangkan JUB dan kurs tidak berpengaruh signifikan terhadap return saham.
Mekanisme Penyusunan LKD Sesuai dengan SAKD di BKAD Kabupaten Sleman Saputri, Evieana Riesty
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.v16i1.28604

Abstract

This study aims to obtain an overview of the mechanism for preparing regional financial reports in accordance with SAKD at the BKAD of Sleman Regency and also to find out the problems/obstacles that often occur when preparing financial reports at the BKAD of Sleman Regency. This study uses a qualitative method where the researcher uses several methods to collect correct and reliable information related to the study to be discussed, namely the method of interviews, observations, studies and literature. This research can be concluded that with the existence of SIKD local governments can present regional financial information including budgeting activities, budget implementation, and budget preparation which are then announced to the public. 
Pengaruh Inovasi Produk Kualitas Produk Dan Penggunaan Informasi Akuntansi terhadap Kinerja Umkm Di Kabupaten Nganjuk Alifah, Hida Yatul Umi
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.v16i2.35402

Abstract

Tujuan penelitian ini adalah untuk meneliti bagaimana pengaruh inovasi prosuk, kualitas produk dan penggunaan informasi akuntansi secara parsial maupun simultan terhadap nilai perusahaan. Penelitian ini merupakan penelitian menganut metode kuantitatif. Populasi dalam penelitian ini adalah pelaku UMKM di Kabupaten Nganjuk. Sampel penelitian menggunakan metode purposive sampling, dengan perhitungan slovin sehingga diperoleh 100 sampel pelaku UMKM yang kemudian dilakukan analisis menggunakan analisis regresi linier berganda dan pengujian hipotesis secara parsial menggunakan uji t dan simultan menggunakan uji F.Hasil penelitian dapat disimpulkan bahwa 1) Inovasi produk berpengaruh signifikan terhadap kinerja UMKM di Kabupetan Nganjuk 2) Kualitas produk berpengaruh signifikan terhadap kinerja UMKM di Kabupetan Nganjuk 3) Penggunaan informasi akuntansi berpengaruh signifikan terhadap kinerja UMKM di Kabupetan Nganjuk 4) Kualitas produk, inovasi produk dan penggunaan informasi akuntansi secara simultan berpengaruh signifikan terhadap kinerja UMKM di Kabupetan Nganjuk.Keywords:inovasi produk, kualitas produk, penggunaan informasi akuntansi dan kinerja UMKM
STRATEGI PERENCANAAN KEUANGAN SYARIAH MELALUI METODE AKUNTANSI PADA USIA AWAL PERNIKAHAN PASCA COVID-19 Fathurrahman, Hilal; Nofrianto, -
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.v16i2.34549

Abstract

Pandemi Covid-19 yang telah berlangsung sejak akhir tahun 2019 telah memberikan dampak yang besar tidak hanya secara kesehatan, namun juga ekonomi bagi masyarakat secara umum dari berbagai lapisan dan status sosial. Meskipun kondisi pandemi Covid-19 berangsur membaik dan kehidupan sehari-hari kembali normal, banyak keluarga-keluarga baru menghadapi tantangan yang berbeda karena harus menghadapi pola adaptasi baru dalam berbagai hal termasuk dalam hal persiapan ekonomi yang matang dalam rangka mempersiapkan diri dari situasi yang tidak terprediksi di masa yang akan datang. Tantangan menjadi lebih besar karena perencanaan keuangan ini membutuhkan skema yang berbeda untuk keluarga-keluarga muslim yang menerapkan prinsip keuangan syariah. Penelitian ini juga bertujuan untuk menawarkan skema perencanaan keuangan bagi kealuarga secara islami sebagai wujud menjaga keberlangsungan rumah tangga di awal masa pernikahan pasca masa pandemi. Lebih lanjut, penelitian ini berusaha untuk melibatkan metode akuntansi dalam perencanaan keuangan syariah yang belum banyak dieksplorasi, terlebih untuk dipraktikkan pada keluarga-keluarga muda di usia pernikahan awal pasca pandemi Covid-19. 
PEMBUATAN AUDIT JUDGEMENT: SELF-EFFICACY, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN PENGALAMAN AUDITOR Rahma, Yusro; Safrida, Melisa
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.v17i1.43325

Abstract

This study aimed to test hypothesis and produce empirical evidence regarding the influence of self-efficacy, obedience pressure, task complexity, and auditor experience on audit judgement making. The data research were gathered using a questionnaires distributed to 100 external auditors working at Public Accounting Firms registered in the Big 10. The results toward the data showed that self-efficacy have a negative effect on making audit judgements, obedience pressure have a negative effect on making audit judgements, task complexity have a positive effect on making audit judgements, and auditor experience have a positive effect on making audits judgement. 

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