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
230 Documents
<![CDATA[Pengaruh Kinerja Perusahaan Terhadap Praktik Manajemen Laba pada Emiten Indeks Saham Syariah Indonesia ]]>
<![CDATA[P. Prasojo]]>;
<![CDATA[Islahuda Rahma Fatayati]]>
<![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.v11i1.8763
<![CDATA[The research focuses on practice of earnings management. Earnings management is an action performed by managers by giving a good signal to investors through financial statements. The purpose of this research is to test and analyze the influence of Net Profit Margin, Size, Age and Leverage on earnings management practices at companies listed in Indonesia Sharia Shares Index (ISSI) for 2012-2016 period. Based on 127 observed firms, panel data regression of fixed effect models has been used to investigate the relevance of earnings management practices. The results shows that simultaneously Net Profit Margin, Company Size, Age Company (Leverage) and Leverage influence earnings management practice. Partially, the variable Net Profit Margin and Company Size has no significant effect on earnings management practices. Meanwhile, Age of Company and Leverage have significant effect on earnings management practices. ]]>
<![CDATA[Transparasi Informasi Memoderasi Pengaruh Agresivitas Pajak Pada Nilai Perusahaan Pertambangan di Bursa Efek Indonesia ]]>
<![CDATA[Ayu Aryista Dewi]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![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.v10i2.6134
<![CDATA[The behavior of tax aggressiveness by taxpayers, especially corporate taxpayers will have an impact on the value of the company. The company's transparency to information relating to the company as well as the fulfillment of corporate liabilities to society, the environment, and government can also affect the value of the company. This research tries to dig deeply about the influence of tax aggressiveness undertaken by the company on the value of the company with the transparency of information as a moderating variable. This study also uses profitability control, leverage, firm size and audit quality. Tax aggressiveness is proxied by comparing Net Profit Margin to Net Profit Margin Industry. Company value is proxied with Tobins'Q ratio. The data selected by purposive sampling method. The sampel in this study were using 36 companies that listing in Indonesian Stock Exchange periode 2013-2015. The result of this research is tax aggressiveness have positive effect on firm value while transparency of information can strengthen the influence of tax aggressiveness on company value.]]>
<![CDATA[AN APPRAISAL OF THE TAX EVASION AND TAX AVOIDANCE SYSTEM IN INDONESIA ]]>
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Saifullahi Shehu Ibrahim]]>
<![CDATA[ Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v8i2.2880
<![CDATA[Tax avoidance and evasion are pervasive in all countries. This paper, firstreview a literature that integrate the tax avoidance and evasion into overall decisionproblem faced by government. The second, reviews the issue of corruption andbureaucracy, there is a link between tax evasion and corruption. This study uses literatureto analyze the cause and the effect of tax evasion and tax avoidance to environment.Finally, this paper will examine the effect of perceived corruption in government on taxevasion and how should the tax system in Indonesia face the tax evasion problem. Thegovernment attempts to improve the tax compliance in Indonesia with comprehensiveregulation of the schemes of tax avoidance schemes. Therefore, it need a specific antiavoidancerules in Indonesian tax lawDOI: 10.15408/akt.v8i2.2880]]>
<![CDATA[Pengaruh Akuntabilitas, Gaya Kepemimpinan, Kompetensi dan di Mediasi Motivasi Terhadap Kinerja Organisasi ]]>
<![CDATA[Isma Arum Wardiana]]>;
<![CDATA[Suwardi Bambang Hermanto]]>
<![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.v12i1.12657
<![CDATA[This research aimed to find out the effect of accountability, leadership style, competency and motivation on the organization performance, especially in government organization, Sidoarjo. The data collection thecnique used simple random sampling. Furthermore, there were 111 respondents as sample in 34 village area, Sidoarjo. Moreover, the data analysis thecnique used PLS (Partial Least Square. The research result concluded the transformasional leadership style had positive effect on the performance and motivation of managerial porformance. Furthermore, the managerial ownership had positive effect on the motivation managerial work. Furthermore, this research had correlated with the government support to create a good governance.]]>
<![CDATA[UNDERPRICING: INFORMASI AKUNTANSI DAN NON AKUNTANSI DALAM INITIAL PUBLIC OFFERING (IPO) ]]>
<![CDATA[Risal Risal]]>
<![CDATA[ Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v7i1.2645
<![CDATA[The aim of this research was to test and to analyze some factors which influenceunderpricing phenomenon represented by accountancy information (ROA, TATO, CR, DERand firm size) and by non-accountancy information (auditor reputation, underwriterreputation, firm age and percentage of public offering). The population of the research was 103companies which from 2008 until 2012. Samples were collected by using purposive sampling.Multiple Regression model were used to test the relation between independent variables anddependent variables. Regression analysis shows that only underwriter reputation has negativeand significant influence on the level of underpricing. The accountancy information (ROA,TATO, CR, DER and firm size) and the non-accountancy information (auditor reputation,firm age and Percentage of Public Offering) do not have significant influence on underpricing.This study contributes theorically and practically to the influence of non-accountancyinformation on share prices during IPODOI: 10.15408/akt.v7i1.2645]]>
<![CDATA[Persepsi Keadilan, Sistem Perpajakan dan Diskriminasi Terhadap Etika Penggelapan Pajak ]]>
<![CDATA[Sekar Akrom Faradiza]]>
<![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.v11i1.8820
<![CDATA[The many cases of tax evasion in Indonesia have caused huge losses to the country. This causes tax evasion to be ethical or fair to do considering the many actions that should not be carried out by the tax apparatus. This study aims to examine whether the perception of justice, the taxation system and perceived discrimination by taxpayers can affect the perception of taxpayers on the tax evasion ethics. The data used in this study was obtained using a survey conducted to taxpayers registered in the tax service office in Yogyakarta and Central Java. Data analysis was performed using multiple linear regression analysis. The results of the study show that justice, taxation systems and discrimination affect the ethical perception of tax evasion.]]>
<![CDATA[Pengaruh Program Pengampunan Pajak Terhadap Efektivitas Penerimaan Pajak di Indonesia ]]>
<![CDATA[Olivia Adam]]>;
<![CDATA[Hartati Tuli]]>;
<![CDATA[Siti Pratiwi Husain]]>
<![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.v10i1.6115
<![CDATA[This study aims at testing the influence of tax amnesty program toward the effectiveness of tax revenue at KPP in Indonesia. The data sources in this data are secondary data of tax revenue from all KPP in Indonesia in 2015 and 2016. The samples used in this data are tax revenue from 341 KPP offices. The data analysis methods are descriptive analysis and verification analysis. The hypothesis in this study is tested using paired sample t-test. It shows that tax amnesty does not significantly influence the effectiveness of tax revenue in KPP in Indonesia. The test reveals that out of 341 KPP offices, there are only 53 KPP offices (16%) whose tax revenue is effective, whereas the revenue from 288 KPP offices (84%) is not yet effective.]]>
<![CDATA[COST RECOVERY RATE PROGRAM JAMINAN KESEHATAN NASIONAL BPJS KESEHATAN ]]>
<![CDATA[Sandra Aulia]]>;
<![CDATA[Supriadi Supriadi]]>;
<![CDATA[Dewi Kartika Sari]]>;
<![CDATA[Arthaingan Mutiha]]>
<![CDATA[ Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v8i2.2767
<![CDATA[Program Jaminan Kesehatan Nasional (JKN) is an Indonesian public health careprogram organized by Badan Penyelenggara Jaminan Sosial (BPJS). The health care system in thistiered program, all patients are served on the first level health facility and can be referred to moreadvanced facilities. Payments made by the advanced health care facility uses INA CBG's rates.Many parties complaint against the INA CBG's rates that are considered detrimental to thehospital. This study aims to determine whether the INA CBG's rates is profitable by look at costrecovery rate of the tariffs. This study analyzes INA CBGs rates set by the government uses thereal costs incurred hospital. The data collected in this study are primary data and secondary data.This study found that the cost recovery rate is 93% means that hospitals gain 7% by using INACBG's ratesDOI: 10.15408/akt.v8i2.2767]]>
<![CDATA[Model CSR dalam Penguatan Modal Sosial dan Peran Kelembagaan Masyarakat ]]>
<![CDATA[S. Suwandi]]>;
<![CDATA[S. Sukaris]]>;
<![CDATA[Abdurahman Faris]]>
<![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.v12i1.12748
<![CDATA[The issue of community independence is the central theme of national development which is the responsibility of all elements of the nation, including government, the private sector and any organization. Viewed from the government's point of view, this is clearly seen from the partisanship of empowerment policies and development through village funds that are very adequate to reach a developed and empowered village. The implementation or practice of corporate social responsibility has a direct influence on the role of community institutions and the role of community institutions directly influences the strengthening of community social capital. This community institution directly influences the improvement of community welfare and CSR programs must be able to increase community capacity for long-term activities (sustainable). The company must continue to encourage program recipients to have responsibility and ownership of the program implemented in order to strengthen social capital and the Company must implement a more concrete CSR program in increasing income economically because it is the main goal in the concept triple bottom CSR.]]>
<![CDATA[PERSEPSI TEKNOLOGI INFORMASI, KEMUDAHAN PENGGUNAAN, RESIKO DAN FITUR LAYANAN AIS TERHADAP MINAT ULANG DOSEN MENGGUNAKAN ACADEMIC INFORMATION SYSTEM (AIS) ]]>
<![CDATA[Amalia Amalia]]>
<![CDATA[ Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v7i3.2739
<![CDATA[This study aimed to examine the relationship between the perception ofInformation Technology, Ease of Use, Risks and AIS Service Features Of Interests BirthdayLecturer in the Use of Academic Information System (AIS): The sample was a lecturer of thefaculty of economics and faculty of sharia and law with a total sample of 50 respondents. Theresearch method used survey method by using tools such as questionnaires and interviews andsampling technique with purposive sampling. Test equipment reliability analysis usingvaliditasdan test, Spearman correlation test and swot analysis. The results showed that thereis a correlation between the perception of technology ais (X1) with an interest in re-facultyusing ais (Y), there is a correlation between the perceived ease of use AIS (X2) with an interestin re-using the AIS, there korealsi between risk perception ais (X3) with interest in re-using ais(Y) and also there is a correlation between the perception of the service features ais (X4) withan interest reset menggunakann ais (Y)DOI: 10.15408/akt.v7i3.2739]]>
