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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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Persepsi Etika Penggelapan Pajak: Pengaruh Langsung dan Tidak Langsung Dewi Sofha; Zaky Machmuddah
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Tax evasion could be seen as ethical deed or not depends on several factors. The goal of this research is to examine the influence of gender, religiosity, and love of money towards tax evasion ethical perspective. The population of this research is undergraduate (S1) accounting students from private universities in Semarang. The sample used in this research covers final semester the undergraduate (S1) accounting students from University of Dian Nuswantoro, University of Soegijapranata Catholic, University of Sultan Agung Islamic, University of Muhammadiyah Semarang, University of Stikubank, University of Wahid Hasyim and University of AKI. The sampling technique used in this research is accidental sampling. As much as 100 questionnaires have been spread to the chosen respondents and all of them are declared proper to use. The analysis result is gender and religiosity do have impact on tax evasion ethical perspective while love of money does not. This research’s result also shows that religiosity and love of money do not mediate the relationship between gender and tax evasion ethicalperspective.

Determinan Voluntary Disclosure Level: Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Dwi Putra Oktaviani
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research is aimed to examine the effect of controlling ownership proxied by entrenchment effect and alignment effect, agency problem proxied by free cash flow, and independent board commissioner toward the firm’s voluntary disclosure level. This research used the sample of manufacture industries which listed in Indonesian Stock Exchange during 2014-2015 periods .Based on purposive sampling method, the number of manufacture industries sampled in this study 86 companies with 2 years observation., the total amount of sample obtained in this research were 172 samples. This research used multiple linear regression analysis method. The results of the analysis in this research showed that entrenchment effect and alignment effect effected and negative towardthefirm’s voluntary disclosure level and find that independent board commissioner effected and positive toward the firm’s voluntary disclosure level. Whilefree cash flow did not effect on the firm’s voluntary disclosure level

PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN REGULASI PEMERINTAH TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Wandayani Nurfadilah; Yusar Sagara
Akuntabilitas Vol 8, No 1 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This objective of this study is to examine the good corporate governance,characteristics company and government regulations on the disclosure of corporate socialresponsibility on companies listed in the Indonesia Stock Exchange Period from 2010 to 2014.This study uses secondary data, annual reports obtained from www.idx.com and thecompany's website period 2010-2014. The sampling method of sample selection samplingcluster. The analytical method used is multiple regression analysis which consists of classicalassumption (normality test, multicollinearity, heteroscedasticity test and autocorrelationtest) and test hypotheses (coefficient of determination, t test, F test). The results thatsignificantly influence the audit committee disclosure of CSR while managerial ownership,board size, profitability, liquidity, company profiles and government regulation has no effecton the disclosure of CSR. F Test results showed that the simultaneous effect of independentvariables on the dependent variable.DOI: 10.15408/akt.v8i1.2763

Dampak Budaya Etis Organisasi Dan Sifat Macheavellian Pada Keputusan Etis Konsultan Pajak Di Provinsi Bali Naniek Noviari; I Gusti Ngurah Agung Suaryana
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The profession of tax consultants is a profession that has ethical decision issues, because these professions are often confronted with conditions of ethical dilemmas, which always threaten the credibility of these professionals, especially the tax consultant profession. There are two views on factors that influence the unethical actions an individual makes. First, views that argue that unethical actions or decision-making are more influenced by the individual's moral character. Second, unethical actions are more influenced by the environment, such as the ethical culture of the organization in which the individual works. Individual characteristic factors that influence decision making include machiavellian behaviour. The research population is all tax consultant in Denpasar City. The study sample was the entire study population. The data used is the primary data obtained from the survey using the questionnaire instrument. Analyzer used is partial least square. The results of the study found that ethical culture produces ethical decisions when the consultant is confronted with an ethical dilemma. Conversely, the macheavellian behaviour of low levels can lead to ethical decisions.

PENGARUH KEADILAN, NORMA EKSPEKTASI, SANKSI DAN RELIGIUSITAS TERHADAP NIAT DAN KETIDAK PATUHAN PAJAK Yesi Mutia Basri; Raja Adri Satriawan Surya
Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aimed to analyze the effect of perceived tax equity, normativeexpectations (social and moral norms), legal sanctions (detection risk and penalty magnitude)and religiosity on Intention non tax compliance and non compliance behavior . In this study,Ajzen’s (1991) Theory of Planned Behavior is used as a theoretical framework to extend andcomplement tax research.The data set of the study was obtained from the survey applied to100 individual taxpayers in KPP Pratama Tampan-Pekanbaru. The results show equityperception of the tax system and moral norm have significant effect on intention but socialnorm, detection risk, penalty magnitude, and religiosity do not have effect on intention.Penalty magnitude, religiosity and intention have significant effect on non compliance behaviorDOI: 10.15408/akt.v7i3.2733

Efisiensi Dan Stabilitas Bank Umum Syariah Di Indonesia Aam Slamet Rusydiana
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The Islamic banking industry is currently one of the main indicators of the development of Islamic financial economics in general in Indonesia. This study tries to analyze the CCR and BCC models as a basic model in the DEA to see the level of efficiency of sharia commercial banks in Indonesia for the period 2007-2014. The results of the study conclude that the average efficiency of CRS as a whole from BUS in Indonesia is relatively low at 66%, while the average standard deviation is 0.14. This indicates the poor performance of the Sharia banking industry in general in Indonesia. Nevertheless, the VRS approach of Islamic banks has a higher efficiency value, namely 81%. For the analysis of bank groups with efficiency and stability efficiency criteria for VRS, there are 2 sharia commercial banks in quadrant 1 (high efficiency low stability), there are 4 Islamic banks in quadrant 2 (high efficiency and stability), and 3 Islamic banks into quadrant 3 (low efficiency and stability). Meanwhile there are 2 sharia commercial banks that are in the quadrant 4 category (low efficiency and high stability).

Pengaruh Karakteristik Perusahaan Terhadap Kualitas Pelaporan Keuangan dan Dampaknya Terhadap Efisiensi Investasi Teguh Budi Raharjo
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study analyzes and describes the condition of the financial reporting quality manufacturing company in Indonesia, determinants and impact. The deciding factor analyzed the quality of financial reporting is characteristic of companies that include the structure of the company (firm structure), monitoring the company (firm monitoring) and firm performance. While the method of nanalysis performed by Path Analysis. The study concluded that of the three variables that were analyzed, only performance and monitoring variables proved to affect the quality of financial reporting. The variable structure of the companies does not affect the quality of financial reporting. Associated with the efficiency of investment, generally of four independent variables were analyzed (structure, monitoring, performance, quality financial reporting) affect not directly on the efficiency of investment.

PERAN LIFE CYCLE STAGE DALAM MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DISCLOSURE DAN NILAI PERUSAHAAN Arif Pujianto; Wiwik Utami; Istianingsih Sastrodiharjo
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study was to identify interactive effect of the life cycle stage on the relationship of intellectual capital disclosure and corporate value. Components of intellectual capital disclosure is human capital disclosure, structure capital disclosure and customer capital disclosure. Life cycle stage was interest to be reviewed as there are differences finding on previous research.The population were manufacturing companies listed on the Indonesia Stock Exchange during the period 2009 – 2011.Based on purposive sampling there were 70 companies was selected. The multiple regression method was used to analyze the interactive effect. The results of this study demonstrate that Life cycle stages not moderates the relationship of intellectual capital disclosure and corporate value. This finding has an important role in the management accounting literatureDOI: 10.15408/akt.v9i1.3588

Studi Fenomenologis Tentang Implementasi Tata Kelola Perguruan Tinggi Badan Hukum di Indonesia Yusar Sagara; Santi Yustini
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study examines the laws and regulations that form the legal basis of governance of state universities and their implications for academic and non-academic autonomy. The purpose of this study is to find answers to policies and practices of academic and non-academic governance and find alternative support of university management concepts and practices from the study of laws and regulations on higher education and legislation on state finance. Data analysis is using qualitative by studying the ideal concept (according to regulation, observation and documentation). The results of this study conclude that the governance of state universities in the context of academic autonomy is still too dominated by the government. In non-academic autonomy is also not yet fully implemented such as organizational structure, staffing, finance, and international cooperation.

Peningkatan Voluntarty Tax Compliance dan Kinerja Direktorat Jenderal Pajak Dwi Sulistiani; Yona Octiani Lestari
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aimed to compare the tax revenue between before and after the implementation of Government Regulation No. 46 In 2013, and knowing the efectiveness of voluntary tax compliance’ increase tax-payer for SMEs. The study was conducted by using a mixed method in which for the first goal using different test methods of quantitative premises while the second goal using qualitative descriptive method to illustrate the effectiveness of the regulation. The results showed that the tax revenue after the implementation of the regulation indeed there is a greater difference than before the implementation of these regulations. The second result shows that the application of the regulation is less effective in the first 5 months of implementation.

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