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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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Implementasi Transaksi Non-Tunai Sebagai Dasar Tata Kelola Pemerintah Yang Baik: Studi Kasus pada Pemerintah Kabupaten Jombang Suluh Hendrawan; Nur Anisah; Lina Nasihatun Nafidah
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The implementation of non-cash transactions in local governments is the government's step in the struggle for the public interest. This study discusses how to implement non-cash transactions in local government in an effort to realize good governance. With qualitative case studies obtained, the data in this study were collected by in-depth interviews. The results of this study prove that accountability, approval and administrative order have been successfully completed in the implementation of non-cash transactions. However, the efficiency of the use of the budget has not been able to optimize. Besides that, at the level of strategy, the system and structure are already running well. Factors of ability, human resources and leadership style that need to be considered in order to be successful in supporting good governance management strategies.

REAKSI PASAR TERHADAP PENGUMUMAN REVERSE SPLIT PADA PERUSAHAAN GO PUBLIC DI INDONESIA Ketut Sonya Adnyani; I Gusti Ayu Made Asri Dwija Putri
Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this research was to determine how the market reacts because ofthe reverse split announcement. Market reaction seen from the difference in abnormal returnbefore and after the company did a reverse split announcement. This research was conductedin 2001-2012. The samples used in this study were 20 companies. This is an 11-day observationperiod. The data used in this study is a secondary data and a purposive sampling method wasused to determining samples. Technical analysis used for different test is wilcoxon signed ranktest. The results of the study shows that the market reacted to the reverse splitannouncement, marked by the difference in abnormal return before and after reverse splitDOI: 10.15408/akt.v7i2.2677

The Effect Of Profitability, Value, Size and Managerial Discretion On Disclourse Of Stock Return Santi Yustini; Yusar Sagara; Anis Saputri
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The objective of this study is to examine the effect of profitability that proxied by return on net operating assets and total asset turnover. Valuation is proxied by the price to book value. Size is proxied by total assets and Managerial Discretion is proxied by CEO Tenure. The analytical method used in this study is regression of bunches. The samples of this study are listed companies in property, real estate, and building construction that actively trading between 2013 until 2015 in Indonesia Stock Exchange.The results of this study indicate that the variable return on net operating assets, price to book value, size has a positive influence on the disclosure of stock return, while the total asset turnover and CEO tenure has no effect on the disclosure of stock return.

Evaluasi Kinerja Berdasarkan Implementasi Sistem Pengendalian Internal D. Divianto; F. Febrianty
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study is to evaluate the performance based on the implementation of Internal Control System (SPI) at the Sub-Branch Office of Bank XYZ Palembang. The sample in this study were 48 respondents of the Sub-Branch Office of Bank XYZ Palembang. Data analysis technique used is descriptive qualitative method through descriptions of recapitulation result of respondent's answer on research questionnaire. The results of this study indicate that performance management has started supported by the application of SPI is considered adequate. However, the limited implementation of performance appraisal for financial elements causes SPI performance for the completion of follow-up audit findings at the Branch Office is not considered optimal. Therefore, attention needs to be applied to the SPI which also focuses on non-financial elements that also greatly support the company's performance either directly or indirectly. This research is expected to provide a description of the correlation between company performance with effective and efficient SPI implementation especially related to the completion of follow up on audit findings.

PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: VARIABEL ANTESEDEN DAN VARIABEL MODERASI Gita Mustika; Ria Nelly Sari; Al Azhar L
Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study is to examine the effect of audit quality on earningmanagement and the effect of earning management on the corporate social responsibilitydisclosure. In addition, this study also examine moderating role of accounting complexity andeffectiveness of audit committee on relationship between earning management and corporatesocial responsibilty disclosure. The population in this study are manufacturing companieslisted in Indonesia Stock Exchange for the 2013 financial year and purposive sampling is usedas sampling method. Sample in this study is 60 manufacturing companies. This study usessecondary data which is obtained from company’s annual report. Statistical method used isStructural Equation Model (SEM) based on Partial Least Square (PLS). The result prove thataudit quality negatively affect the earning management, and earning management positivelyaffect the corporate social responsibility disclosure. The result also prove that accountingcomplexity and effectiveness of audit committee weaken the effect of earning management oncorporate social responsibilty.DOI: 10.15408/akt.v8i3.2775

Hubungan Ekspansi Jaringan Kantor dan Kinerja Keuangan Terhadap Pertumbuhan Aset Bank Syariah Dwi Nuraini Ihsan
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study tests Islamic banks in Indonesia for the period 2015 – May 2019 which aims to prove the influence of bank office network expansion and bank financial performance which is proxied by the ratio of CAR, BOPO, NOM and ROA to the growth of Islamic bank assets. The strategy of expanding the bank office network and achieving the performance of Islamic banks will have an impact on the growth of assets owned by the bank. This relationship analysis is basically to examine the extent of the relationship between bank expansion and bank ratios to the growth rate of assets. With a 5% significance level, it is obtained that NOM and ROA do not have a significant effect on asset growth.

INITIAL RETURN: PERBEDAAN SAHAM SYARIAH DAN NON SYARIAH DI PASAR MODAL INDONESIA Renny Wulandari
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research is based on the phenomenon initial public offering, initialreturn. The purpose of this paper is to find empirical evidence about the influence of stockoffering percentage, offer size, profitability, firm size, IPO risk, financial leverage andliquidity, between syari’a stock and non syari’a stock in the Indonesian Stock Exchange.This research use Regression Model and Chow Test to test the hypothesis which hasdeveloped. The result showed variable IPO risk have positive effect on initial return ofsyari’a stock and variable financial leverage and current ratio have positive effect oninitial return of non syrai’a stock. Conclusion of this research showed that there weredifferent factors that influenced initial return between syari’a stock and non syari’a stock.Contibutions for future studies should use other predictor variables and appendobservation years to get much sample for the researchDOI: 10.15408/akt.v7i1.2644

Dana Syirkah Temporer Dan Corporate Governance Mechanism Mempengaruhi Kinerja Maqasid Syariah Bank Syariah Di Indonesia Z. Zulpahmi; S. Sumardi; A. Andika
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to determine the effect of temporary syirkah funds, the size of the board of commissioners, board meeting, size of the board of directors, a board of directors meeting, the size of the sharia supervisory board, sharia supervisory board meetings, and sharia maqasid performance in Islamic banking in Indonesia. In this study explanatory methods are used. The variables studied were temporary syirkah fund, board size, a board of commissioners meeting, board size, a board of directors meeting, size of sharia supervisory board, meeting of sharia supervisory board as independent variables and sharia maqasid performance as dependent variables. The population in this study is a Sharia Commercial Bank (BUS). Sample selection technique used judgment sampling and obtained a sample of 6 (six) Islamic banking. Data collection techniques used are document review, namely Islamic banking financial statements. Processing techniques and data analysis used are multiple linear regression analysis, classical assumption test, hypothesis testing, and analysis of the coefficient of determination.

Pengaruh Gaya Kepemimpinan Terhadap Komitmen Organisasi Melalui Kepuasan Kerja Sebagai Variabel Intervening Arif Darmawan; Marlinda Aulia Putri
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to examine the influence of leadership style on organizational commitment through job satisfaction as intervening variable. This research uses quantitative method with data analysis that is simple regression, path analysis and test of sobel. he results showed that leadership style influence job satisfaction, while job satisfaction affect organizational commitment. The result of path analysis showed that leadership style influence to organizational commitment through job satisfaction as intervening variable. The implications obtained in this study are expected to be used as information for universities to apply good leadership style and pay more attention to job satisfaction from lecturers.

PENGARUH SISTEM PENGUKURAN KINERJA NON-FINANSIAL TERHADAP KINERJA ANGGOTA KEPOLISIAN, JOB TENSION SEBAGAI FAKTOR PEMEDIASI Sri Mawarni
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research aims to explain the effect of non-financial performancemeasurement system, job tension, on peformance of members of the police. In order toachieve the objective of the study, this research is conducted at the police institution inLampung Province. Based on 160 usable data, we analyzed using Structural Equation Model,in particularly SmartPLS. The result of the study indicates that non-financial performancemeasurement enable to decrease job tension that it will impact on the improvement ofindividual performance. However, based on further examination whether direct or indirect ismore effective to improve a member of police performance, we found that direct relationshipbetween Non-Financial Performance Measurement System and Employee Performance ratherthan indirect effect through job tension. This study implies that non-financial performance measurement can improve the member of police institution performance.DOI: 10.15408/akt.v8i2.2766

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