AKUNTABILITAS
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.
Articles
270 Documents
<![CDATA[ANALYSIS OF LEGAL, ACCOUNTING, TAX REVIEW OF XYZ Ltd ]]>
<![CDATA[Naniek Noviari]]>
<![CDATA[ Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v7i2.2660
<![CDATA[Penelaahan terhadap aspek hukum, akuntansi, pajak penghasilan dan PPN atastransaksi dicatat dalam General Ledger XYZ ltd (satu manajemen villa di Bali) dilakukansesuai dengan ketentuan atau peraturan yang berlaku pada periode transaksi dilakukanpenelitian ini. General Ledger 2013 XYZ Ltd (sebagai data kuantitatif) dan semua dokumenhukum XYZ Ltd yang digunakan dalam penelitian ini dan dikumpulkan dengan teknikdokumentasi. Berdasarkan analisis data, dapat disimpulkan bahwa ada beberapa masalahyang didirikan pada aspek akuntansi, hukum, dan perpajakan XYZ ltd. XYZ Ltd harusmelakukan beberapa perbaikan (berdasarkan rekomendasi yang diberikan) dalam aspekakuntansi, hukum, dan perpajakan terutama dalam pemenuhan hukum dan kewajibanpajak. Analisis ini terbatas pada kemampuan peneliti untuk memahami dan menganalisistransaksi di General Ledger Jasa Perusahaan. Oleh karena itu peneliti lain bisa mempelajarikasus yang sama di jenis lain dari Perusahaan (yaitu Perusahaan Manufaktur).DOI: 10.15408/akt.v7i2.2660]]>
<![CDATA[The Effect Of Intellectual Capital And Islamic Performance Index On Financial Performance ]]>
<![CDATA[Yusro Rahma]]>
<![CDATA[ Akuntabilitas Vol 11, No 1 (2018) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v11i1.8804
<![CDATA[This research aims to examine intellectual capital and islamic performance index (IPI) on financial performance with profitability approach. Intellectual capital proxied by Value added intellectual capital (VAIC) (VACA, VAHU and STVA) adopted by Pulic (1998). IPI proxied by Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Islamic Income Ratio (IIR), Profitability by Return on Assets (ROA). This research used 10 samples of islamic bank listed on Indonesia Financial Services Authority (OJK) in period 2012 to 2015. Multiple regression used to examine the hypothetical research. Results of this research provide evidence that value added intellectual capital (VAIC) positively and significantly influence toward return on asset. Profit Sharing Ratio (PSR) negatively and significantly no influence toward return on asset. Zakat Performance Ratio (ZPR) positively and significantly influence toward return on asset. Islamic Income Ratio (IIR) positively and significantly no influence toward return on asset with significance alpha 5%, but with significance alpha 10% Islamic Income Ratio (IIR) positively and significantly influence toward return on asset ]]>
<![CDATA[Pengaruh Work Family Conflict, Kepemimpinan Transformasional dan Kompleksitas Tugas Terhadap Job Satisfaction ]]>
<![CDATA[Wilda Farah]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.6117
<![CDATA[This research was aimed to examine the influence of work-family conflict, transformational leadership, and task complexity on job satisfaction. This research used primary data which collected by distributing questionnaires to respondents. Questionnaires were distributed to leader, junior and senior auditor of Internal Control Board (SPI) on State Islamic Higher Education was held BLU status on Ministry of Religious. From 30 questionnaires that have been distributed, all questionnaires have been received an could be processed. The research uses multiple regression analysis method. The results of this research show that: (1) work-family conflict has no significant influence on job satisfaction. (2) Transformational leadership style has significant influence on job satisfaction. (3) task complexity has no significant influence on job satisfaction. (4) work-family conflict, transformational leadership style, and task complexity have significant influence on job satisfaction.]]>
<![CDATA[PENGARUH AUDIT TENURE, OPINI AUDIT TAHUN SEBELUMNYA, DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Mohammad Nur Fahmi]]>
<![CDATA[ Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v8i3.2770
<![CDATA[The purpose of this research is proving the effect of audit tenure, prior year auditopinion, and disclosure to going concern audit opinion. This research uses samples of miningand agriculture companies that listed at Indonesian Stock Exchange in 2011-2014. Based onpurposive sampling method, total of samples of this research are 56 companies. Thehypothesis in this research uses logistic regression. This research shows that prior year auditopinion has significant effect on the going concern audit opinion. Audit tenure and disclosuredo not have significant effect on the going concern audit opinionDOI: 10.15408/akt.v8i3.2770]]>
<![CDATA[Serapan Anggaran UIN Syarif Hidayatullah Jakarta: Sebelum dan Sesudah Revisi Anggaran ]]>
<![CDATA[Nur Wachidah Yulianti]]>
<![CDATA[ Akuntabilitas Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i1.10957
<![CDATA[This research aims to see whether there are mean differences in budget absorption before and after the budget revision carried out by Syarif Hidayatullah State Islamic University Jakarta in 2017. In 2017, it is known that Syarif Hidayatullah State Islamic University Jakarta has made 8 budget revisions. At the end of 2017, the average budget absorption before revision was 86.27% and the average budget absorption after revision was 86.11%. By using paired sample t test, the test result shows a significance value (2-tailed) of paired samples test between budget absorption before revision and budget absorption after revision of 0.036 or below alpha 0.05. These result indicates that there is a mean difference between budget absorption before the budget revision and the budget absorption after the budget revision of Syarif Hidayatullah State Islamic University Jakarta in 2017.]]>
<![CDATA[PENGARUH INVESTMENT OPPORTUNITY SET, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN RETURN ON ASSET TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Gita Syardiana]]>;
<![CDATA[Ahmad Rodoni]]>;
<![CDATA[Zuwesty Eka Putri]]>
<![CDATA[ Akuntabilitas Vol 8, No 1 (2015): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v8i1.2760
<![CDATA[The purposes of this research to analyze the effects of investment opportunityset (IOS), structure capital, growth, and return on asset (ROA) to firm’s value. This researchused all the companies listed on Indonesian Exchange in the peroid 2012 until 2014. Thenumber of all companies that were became in this study were 119 companies with 3 yearobservation. Based on method purposive sampling, research sample total is 357 financialstatements and annual report. Data analyzed by regression data panel. Result of this researchindicates that investment opportunity set (IOS), growth, and return on asset (ROA)influences significantly positive on the firm value, while structure capital does not influencesto firm valueDOI: 10.15408/akt.v8i1.2760]]>
<![CDATA[Pengaruh Excess Control terhadap Cost of Capital dalam Meningkatkan Profitabilitas ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Rani Yessi Sinaga]]>
<![CDATA[ Akuntabilitas Vol 11, No 2 (2018) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v11i2.8813
<![CDATA[This study examines the effect of excess control on cost of capital seen from the profitability of the company to prove its effect on increasing the profitability of manufacturing companies. This study uses secondary data taken from the auditor's financial statements. The results show that excess control has a positive effect on cost of capital. The results of this study illustrate that capital will be good for the company if the funds are used effectively and efficiently. This research is important for companies and organizations, in order to be better in the use or utilization of capital in the company's operations. This company is only limited to manufacturing companies, so the next research is expected to be able to use samples from other industries. ]]>
<![CDATA[Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Tingkat Pengembalian Saham ]]>
<![CDATA[Atiqah Atiqah]]>
<![CDATA[ Akuntabilitas Vol 9, No 2: Oktober 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i2.4025
<![CDATA[The purpose of this research is to examine the effect Of Corporate Social Responsibility Disclosure Through Risk To Stock Return. In this study, using the GRI standard as a way to measure a company's corporate social responsibility. Samples company is an enterprise consumer goods are listed on the Stock Exchange in the period from 2010 to 2014 so that the total sample at the 5-year period is 60 samples. The research method uses multiple linear regression analysis to determine the relationship of more than one independent variable on the dependent variable. Based on the results of statistical performed by t-tests and F test, shows that CSR and risk have effect to return with significance alpha 1%. Corporate Social Responsibility Disclosure have effect Through Risk To Stock Return. ROA as a control variable doesn’t have effect to stock return.]]>
<![CDATA[Biaya Promosi dan Penghimpunan Dana Pihak Ketiga Pada Bank Pembiayaan Rakyat Syariah ]]>
<![CDATA[F. Fachrunnisa]]>
<![CDATA[ Akuntabilitas Vol 10, No 2: Oktober 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i2.6142
<![CDATA[The aim of this study is to analyze whether there is influence the expense of promotion is issued to against amount of third party assembled by BPRS. In addition, to analyze the variable lag time (lag) cost of promotion that the most effective effect on changes in third party funds obtained by BPRS. This study used regression analysis or AutoRegressive Distributed Lag (ARDL). The variables used are promotion cost as independent variable and third party fund as dependent variable. The result of this study showed that the amount of promotion cost has a positive and significant influence on the increasing amount of third party funds of BPRS, as explained by the results of ARDL analysis conducted by the author, that is change in third party funds affected by third party funds one quarter earlier and influenced by the amount of promotional costs the previous quarter or 15 months earlier. This indicates that the higher the promotion expense of budget, the BPRS will be able to collect more third party funds.]]>
<![CDATA[PENGARUH BUDAYA ORGANISASI, PELAKSANAAN TANGGUNG JAWAB, OTONOMI KERJA, DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR (Studi Pada Kantor Akuntan Publik di Jakarta) ]]>
<![CDATA[Syauffa Pratiwi]]>;
<![CDATA[Reskino Reskino]]>
<![CDATA[ Akuntabilitas Vol 9, No 1: April 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i1.3585
<![CDATA[This research purposed to examine the effect of organizational culture, exercised responsibility, job autonomy and role ambiguity to job performance auditor. Respondents in this research were auditors who work in public accounting firms in Jakarta. Based on purposive sampling method, total sample in this research was 133 respondents of 33 public accounting firms in Jakarta. Hypothesis in this research used multiple regression analysis.The results of this research indicate that organizational culture, exercised responsibility, and job autonomy positive and significant effect on job performance auditor, while role ambiguity based on data collected failed to prove the link between the ambiguities of the role and performance of auditors. Or in other words, the sample can not be generalized to the study population.DOI: 10.15408/akt.v9i1.3585]]>
