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Jurnal Akuntansi
Published by Universitas Bengkulu
ISSN : 23030364     EISSN : 23030356     DOI : 10.33369/jakuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking and contemporary issue about accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 7 No. 3 (2017)" : 7 Documents clear
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) TERHADAP RASIO PROFITABILITAS DAN EARNING RESPONSE COEFFICIENT (ERC) Desra Tulhasanah; Nikmah Nikmah
Jurnal Akuntansi Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.3.1-16

Abstract

The focus of this study was to examine the effect of Corporate Social Responsibility Disclosure (CSRD) incompany’s annual report on Profitability Ratio and Earning Response Coefficient (ERC). The population of thisresearch is manufacturing firms listed in Indonesia Stock Exchange during 2013-2016. This is a quantitativeresearch which the data are analyzed by using multiple linier regression method. Profitability ratio, which in thiscase assessed by proxy Return On Asset, Return On Equity and Net Profit Margin. The result of this research provethat CSRD has significant positive effect on ROA and ROE. Beside, CSRD doesn’t influence NPM and ERC.Therefore, this research was examine the effect of CSRD on profitability ratio and ERC with size and leverage ascontrol variable.Keywords: Corporate Social Responsibility Disclosure (CSRD), Return On Asset, Return On Equity, Net ProfitMargin, Earning Response Coefficient, Size, Leverage.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH Gusrya Indah Sari; Fadli Fadli
Jurnal Akuntansi Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.3.17-34

Abstract

Respondents in this study are The Chief of Regional Work Unit, Chief of Financial Officer and Financial Officer of Regional Work Unit Bengkulu Province. The analysis method used SmartPLS 1.0 M3 program. The results showed that the implementation of good governance did not affect the quality of financial statement, the implementation of Government Accounting Standards has a positive effect on the quality of financial statements, and utilization of financial accounting information systems has a positive effect on the quality of financial statement.Keywords: Quality of Financial Statements, Good Governance, Government Accounting Standards, Regional Financial Accounting Information Systems
PENGARUH SKEPTISME, PENGALAMAN AUDITOR DAN SELF EFFICACY TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Bengkulu) Wiwien Maryani; Fitrawati Ilyas
Jurnal Akuntansi Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.3.35-52

Abstract

This study aimed to examine the effect of skepticism, the experience of auditors, and self-efficacy on audit judgment. This research used primary data obtained by distributing questionnaires to the auditors who worked at BPKP Bengkulu province. The sample was selected using a purposive sampling method. 60 questionnaires were distributed to respondents (sample), but only 52 questionnaires that can be analyzed or processed. The study used Multiple Regression Analysis. The results showed that skepticism, the experience of auditors and self-efficacy has a positive influence on audit judgment. The results of this study are expected to be taken into consideration for the representative offices Financial and Development Supervisory Agency (BPKP) Bengkulu Province to give more attention about the importance of skepticism, the experience of auditors and self-efficacy affecting the audit judgment.Keywords: Skepticism, experience of auditor, self efficacy, and audit judgment.
PENGARUH PEMBELAJARAN ETIKA DAN LINGKUNGAN AKADEMIK TERHADAP SENSITIVITAS ETIS MAHASISWA AKUNTANSI Yeyen Gustriana; Darman Usman
Jurnal Akuntansi Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.3.53-74

Abstract

The aim of this research is to know the implementation of etchic learning and academic environment at the university of Bengkulu. This study predicted the implementation of business etchic learning which based on integrated business ethic subject, lecturer’s knowledge, and learning method which would improve the sensitivity of university student. In addition, this study also predicted other factors which influenced the ethic sensitivity of university student, there is an academic environment which described from lecturer and student’s interaction and student interaction with the other student. This research is empirical research with a quantitatif approach that involves the use of statistical analysis, this research uses primary data. The tool used in this research is multiple linear regressions with SPSS version 16. The results showed that the variables of lecturer’s knowledge and learning method have a positive influence on the ethical sensitivity of accounting students. Variables ethic subject, lecturer interaction and student interaction are not proved an effect on the ethical sensitivity of accounting students.Keywords : ethic learning, ethic sensitivity, academic environment.
PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA Nila Aprila; Fachruzzaman Fachruzzaman; Desi Siska Pratiwi
Jurnal Akuntansi Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.3.75-86

Abstract

The purpose of this research is to examine the effect of audit opinion and auditor quality to audit delay on local government in Indonesia. Sampling method used is purposive sampling and the result are 419 local governments in fiscal year 2015. Research data taken from audited financial statements BPK. Method of data analysis using multiple linear regression. The audit opinion and auditor’s professional proficiency has siginificant negative effect on audit delay. And auditor’s accounting educational background has not effect on audit delay.Keywords : audit delay, audit opinion, auditor quality
PENGARUH KAPASITAS INDIVIDU TERHADAP BUDGETARY SLACK PADA PERUSAHAAN FINANCE DI KOTA BENGKULU Ismacoryanata Ismacoryanata
Jurnal Akuntansi Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.3.87-102

Abstract

This study aims to examine the effect of education, training, and experience on budgetary slack on finance companies in the city of Bengkulu. The benefits of the research to be achieved include an input for the management of the company as a consideration in developing a human resource capacity development strategy. The awareness that slack should be reduced is very important because it will help budget makers use their resources efficiently and effectively. This research method is a survey method. The sampling method used purposive sampling method as many as 10 finance companies in the city of Bengkulu with 40 respondents.The research data was analyzed using multiple regression which was first tested for data quality and classical assumptions. The results obtained show that education, training, and experience have a negative impact on budgetary slack in finance companies in Kota Bengkulu.Keywords: Individual Capacity, Budgetary Slack, Finance Company
PERANAN GOOD CORPORATE GOVERNANCE UNTUK MEMINIMALISASI TINDAKAN CREATIVE ACCOUNTING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Indah Oktari Wijayanti; Dri Asmawanti S
Jurnal Akuntansi Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.3.103-114

Abstract

This study aims to examine the influence of the role of good corporate governance to minimize creative accounting actions in manufacturing companies listed on the Indonesian stock exchange (BEI) in 2015-2017. The variables tested in this study consisted of institutional ownership and managerial ownership and creative accounting in proxy with earnings management as measured by discretionary accruals estimated using the modified Jones model (1995). The sample of this study is a manufacturing company listed on the Stock Exchange in 2013-2017. This study uses purposive sampling method in determining the number of samples used and obtained 77 companies used as samples. Multiple regression models and descriptive statistics are used for data analysis. The results show that corporate governance mechanisms that are proxied by institutional ownership and managerial ownership do not affect earnings management.Keywords: institutional ownership, managerial ownership, creative accounting.

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