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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : 2797524X     DOI : 10.36452/akunukd
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Akuntansi merupakan jurnal yang dikelola oleh Program Studi Akuntansi Ukrida yang diterbitkan sejak 1 Mei 2001 dengan nama Jurnal Akuntansi Krida Wacana dengan terbit tiga kali setahun pada Januari, Mei dan September. Pada 1 Januari 2004, nama Jurnal Akuntansi Krida Wacana diganti menjadi Jurnal Akuntansi. Mulai tahun 2015, Jurnal Akuntansi terbit dua kali setahun bulan Januari - Juni dan Juli - Desember. Bahan kajian Jurnal Akuntansi: 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Perpajakan 4. Auditing 5. Sistem Informasi Akuntansi 6. Etika Profesi Akuntan 7. Pendidikan Akuntansi 8. Corporate Governance 9. Akuntansi Sektor Publik 10. Akuntansi Nirlaba
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
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Search results for , issue "VOL. 18 NO. 1A JANUARI-JUNI 2018" : 8 Documents clear
STRATEGI DIVERSIFIKASI TERHADAP PERFORMA PERUSAHAAN DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Andyan Adhimukti; Rinaningsih Rinaningsih; Retno Yuliati
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1A.1615

Abstract

This study aims to investigate the influence of industrial and geographical diversification strategy on company performance. In addition, this study also aims to analyze how audit committees using proxies by ASEAN CG Scorecard will be moderating the relationship between diversification strategies on company performance. The study uses sample of 64 Indonesian manufacturing companies in 2011 to 2016 with a total observation of 378 firm-years. The result shows that both industrial and geographical diversification strategy is not significant to company performance. After the effectiveness of the audit committee moderating on industrial diversification strategies, this study shows that an effective audit committee has no effect on performance But when the the effectiveness of the audit committee moderating on geographic diversification variables, the results of the research show significant negative impact.Keywords : industrial diversification, geographic diversification, audit committee, performance, ASEAN CG Scorecard
DAMPAK ASPEK ADMINISTRASI PERPAJAKAN INTERNASIONAL DI INDONESIA DAN INDIKATOR KEUANGAN TERHADAP KONDISI KINERJA KEUANGAN PERUSAHAAN DALAM PENGAMBILAN KEPUTUSAN UNTUK BISNIS JANGKA PANJANG DALAM ERA DIGITAL DAN EKONOMI GLOBAL IGP Ratih Andaningsih
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1A.1616

Abstract

Penelitian ini menguji dampak aspek administrasi perpajakan internasional di Indonesia dan indicator keuangan terhadap kondisi kinerja keuangan perusahaan dalam pengambilan keputusan dalam era digital dan ekonomi global. Data dalam penelitian ini diperoleh dari website dan literatur kepusatakaan merupakan data sekunder yang bersumber dari data survey tahunan Earnst dan Young yang memiliki indicator aspek administrasi perpajakan dalam era ekonomi digital sebanyak 22 sampel data. Sampling data dalam penelitian ini menggunakan metode purposive sampling. Analisis hipotesis menggunakan regresi berganda. Hasil dari penelitian ini menunjukkan bahwa dampak administrasi perpajakan internasional memiliki dampak positif signifikan dan simultan terhadap kondisi keuangan dalam perusahaan.Kata Kunci: administrasi perpajakan, indikator keuangan, kondisi keuangan, ekonomi global
PENGARUH PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING Nur Fitria Fauziah; Akhmad Saebani
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1A.1620

Abstract

This study aims to determine the effect of Taxes, Tunneling Incentive, and Bonus Mechanism on The Company’s Decision to Transfer Pricing. The study uses all of the manufactur companies and mining companies in the coal sector listed on Indonesian Stock Exchange (BEI) in 2014, 2015 and 2016. Sampling technique using purposive sampling (purposive sampling method). Selection of a sample of 90 manufacturing companies and mining companies in the coal sector listed in Indonesia Stock Exchange. Testing the hypothesis is used multiple linear regression analysis with SPSS 23 and a significance level of 5% (0,05). The results of the testing showed that : (1) there is influence of Tax measured by effective tax rate (ETR) with a significance level of 0,020 is smaller than the specified level = 0,05, (2) there is influence of Tunneling Incentive which is measured based on the amount of foreign ownership exceeding 20% to Transfer Pricing with a significance level of 0,002 is smaller than the specified level = 0,05, there is no significance influence of Bonus Mechanism as measured by net profit trend index (ITRENDLB) to Transfer Pricing with a significance level of 0,340 is greater than the specified level = 0,05.Keywords : bonus mechanism, tax, transfer pricing, tunneling incentive
KEYAKINAN-KEYAKINAN UTAMA MAHASISWA MEMILIH MATA KULIAH KONSENTRASI AKUNTANSI SYARIAH: STUDI ELISITASI BERDASARKAN THEORY OF PLANNED BEHAVIOUR Yanto Darmawan
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1A.1621

Abstract

According to Theory of Planned Behaviour (TPB), intention is a result of attitudes toward behavior, subjective norms, and perceived behavioral control. TPB assumes that these components are determined by salient beliefs for each component. However, the determination of salient beliefs using elicitation studies received less attention from researchers. This study elicit students’ salient beliefs in relation to choose sharia accounting courses. 15 students who have attended sharia accounting courses completed questionnaires with eight open-ended questions eliciting beliefs concerning choose sharia accounting. The results of this study indicate that the most frequently mentioned salient beliefs related to behavioral beliefs are job opportunities, knowing Islamic law in accounting, teaching and learning atmosphere, the existence of practicum and sharia banking. Meanwhile, those related to normative beliefs are parents, family, friends, lecturers and those associated with control believe are computer applications, reference books, lecture materials, lecturer performance outside the classroom. The result of this elicitation study could be used to construct a full TPB questionnaire to investigate students’ intention to choose the course of sharia acounting.Keywords: elicitation study, sharia accounting, Theory of Planned Behaviour, TPB questionnaire
FENOMENA PERILAKU STICKY COST PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Annida Afiffah; Yunika Murdayanti; Unggul Purwohedi
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1A.1623

Abstract

The purpose of this research is to find indication of sticky cost behavior in behavior companies in Indonesia between 2014 until 2015 and to see whether the sticky cost will be more influential with the ewxistence of asset intensity and employee intensity. The indication of sticky cost can be seen from the a higher cost when sales volume is increasing compared to when sales volume is decreasing in the equal proporton. In this research selling, adminstration and general as a dependent variable. This research proves that there are indication sticky cost on manufacturing companies in Indonesia. The showing that, every 1% increase in net sales then the selling, administration and general costs increased by 0,328%. While when net sales decreased 1% then selling, administration an general costs decreased by 0,078%. The level of stickiness will be more attached when the asset intensity increased. While the employee intensity has no effect on the stickiness of the costs.Keywords: asset intensity, costs of selling administration and general, sticky cost, employee intensity, and net sales.
ESKALASI KOMITMEN DAN PROJEK BERISIKO: PERUBAHAN RASIONALITAS DALAM GRUP Viona Christalia Nugrahanti; Intiyas Utami; Ika Kristianti
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1A.1624

Abstract

This study aims to provide empirical evidence of how the decision taken by the manager if it is in the condition of escalation of commitment and faced with a risky project. The research was conducted at Satya Wacana Christian University with students majoring in Accounting, Faculty of Economics and Business. 77 participants were incorporated in the study who acted as production managers and taken 59 to become ready-to-process data. Manipulation is done in the form of high and low commitment escalation, and high-risk and low-risk projects. The experimental method was chosen to examine the causality relationship between escalation of commitment, risk project, and change of rationality by applying cost accounting concepts that have been studied during college. The results show that when participants are in a condition of low commitment escalation and face a low-risk project, it will make rational decisions. The same was also shown after the participants discussed in the group. The smallest change of rationality is generated after the participants have a discussion in the group. This study contributes to the accounting science of how cost accounting is applied to decision making and also contributes to the business world especially for decision makers. Decision makers can consider escalating commitments and risky projects that can alter their rationality.Keywords: escalation of commitment, risk project, rationality, group
DAMPAK PERKEMBANGAN E-COMMERCE TERHADAP PERAN AKUNTAN MANAJEMEN Agung Mersia Mahendradata; Djohan Mashudi; Dwi Suhartini
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1A.1625

Abstract

E-commerce is a “trend” of the market that appeals to the “contemporary” business. E-commerce business increase the transactions through networks result in exploitation in various aspects of control. In this way, e-commerce is vulnerable to issues about the fraudulent practices. This research is expected to contribute to the development of knowledge about the role of management accountants and e-commerce in the future. The role of management accountants faces new challenges facing e-commerce especially in terms of ability to deal with fraud and internal control. This research analyses development of e-commerce and the role of management accountant in Indonesia. The purpose of this study is to find out e-commerce and its impact on the role of management accountants in the e-commerce business in Indonesia. This research uses content analysis approach, because there is multidisciplinary science in researching this research.Keywords : Content Analysis, E-commerce, Internal Control, Management Accountant
PENGARUH KEANGGOTAAN KANTOR AKUNTAN PUBLIK (KAP) PADA ASOSIASI, JARINGAN DAN ALIANSI TERHADAP KUALITAS AUDIT DAN BIAYA JASA AUDIT (STUDI KASUS DI INDONESIA) Sila Ninin Wisnantiasri
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1A.1626

Abstract

Penelitian ini bertujuan untuk menguji apakah keanggotaan kantor akuntan publik (KAP) pada asosiasi, jaringan dan aliansi benar-benar dapat memberikan manfaat kepada kantor dari segi kualitas audit. Manfaat yang diberikan asosiasi tersebut adalah peluang untuk mengikuti diskusi perkembangan ilmu sesama anggota asosiasi, akses ke berbagai pakar profesional, panduan teknis dan non teknis hingga bahan pemasaran. Dengan berbagai manfaat yang diberikan diduga bahwa keanggotaan kantor akuntan publik dari berbagai tipe asosiasi, jaringan dan aliansi memiliki pengaruh terhadap kualitas audit dan biaya jasa audit. Analisis penelitian ini menggunakan model regresi dengan total sampel penelitian 205 tahun perusahaan observasi selama periode 2015-2016. Hasil penelitian menemukan bahwa keanggotaan KAP tidak memberikan pengaruh yang signifikan terhadap kualitas audit namun memberikan pengaruh signifikan terhadap biaya jasa audit yang dibayarkan. Hal ini mengindikasikan bahwa kualitas audit antara KAP Big4 dan KAP anggota asosiasi tidak jauh berbeda tetapi dengan biaya jasa yang lebih rendah, maka penelitian ini dapat digunakan oleh komite audit sebagai bahan pertimbangan dalam menentukan KAP yang ditunjuk.Kata kunci : asosiasi, kantor akuntan publik, kualitas audit, biaya jasa audit

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