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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 187 Documents
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NIAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN DI LUAR NEGERI: PENGUJIAN THEORY OF PLANNED BEHAVIOR Madani Hatta; Agustian Riduan O.H
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.1-18

Abstract

This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. By using TPB (Theory of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Faculty of Economics and Business, University in Bengkulu city. The method of collecting data in this study using a survey by distributing questionnaires to the respondents either directly or entrusted to the chairman of the accounting department at the university. The data was analyzed by using SmartPLS 3.0. The results show that attitude toward behavior and subjective norm have significant positive effect on intention of accounting students career as an accountant abroad, but perceived behavioral control have no effect on intention of accounting students career as an accountant abroad.Keywords: Theory of planned behavior (TPB), attitude towards behavior, subjective norm, perceived behavioral control.
PENGARUH TUJUAN PENGGUNAAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN PARTISIPASI ANGGARAN DAN PENEKANAN ANGGARAN SEBAGAI VARIABEL MEDIASI Yeyen Pratiwi; Lisa Martiah Nila Puspita
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.19-34

Abstract

This study to examine the effect of purpose of budget use on the budgetary slack, where budget participation and budget emphasis as a mediating variable. The sample in this study was 70 managers consisting of the financial managers, marketing managers and other managers. This study is an empirical research with quantitative approach using primary data. The analytical tool used in this research is descriptive and inferential statistics with SmartPLS version 3.0. This results of this study indicate that the purpose of budget use has a positif effect on budgetary slack. The effect of purpose of budget use on budgetary slack also positively mediated by budget participation and budget emphasis.Keyword: Purpose of Budget Use, Budgetary Slack, Budget Participation, Budget Emphasis
IDENTIFIKASI TINGKAT KECURANGAN AKADEMIK DI LINGKUNGAN PERGURUAN TINGGI (Studi Pada Fakultas Ekonomi dan Bisnis Universitas Bengkulu) Halimatusyadiah Halimatusyadiah; Aditiyawarman Nugraha
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.35-52

Abstract

This study aims to identify the academic fraud that occur in the environment college. Academic fraud was identified in this study is a fraud committed by students, faculty and employees. The population in this study were students of the Faculty of Economics and Business, University of Bengkulu class of 2011 - 2012. Based on the method Slovin, gained 88 people who serve as research samples. This study uses two methods of data collection, the questionnaire method and interview method. This study found that the highest fraud that has occurred is cheating "cheating" by the students with the category of "moderate", while others identified fraud in the category of "low" and "very low".Keywords: academic cheating
THE INFLUENCE OF FAMILY’S ENVIRONMENT, MOTIVATION AND PERCEPTION OF UNIVERSITY STUDENT ABOUT THE PROFESSION OF PUBLIC ACCOUNTANT AGAINST THE INTENTION TO BE PUBLIC ACCOUNTANT TO ACCOUNTING STUDENT IN BENGKULU CITY Pandu Chaniago; Fitrawati Ilyas
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.53-70

Abstract

The aims of the study were: (1) to analyze the influence of family’s environment against the intention to be public accountant to accounting student; (2) to analyze the motivation against the intention to be public accountant to accounting student; and (3) to analyze the perception of student about public accountant against the intention to be public accountant to accounting student. In this research use Theory of Planned Behavior. The used data was primary data obtained by spreading questionnaires to accounting students of VII semester of economics faculty city of Bengkulu. The total of sample used in this study was 76 respondents. The method of analyzing the data applied was multiple linear regressions.From hypothesis testing it was gotten the result that: (1) family’s environment has a significant influence against the intention to be public accountant to accounting student; (2) Motivation has a significant influence against the intention to be public accountant to accounting student; and (3) student perception about the profession of public accountant has a significant influence toward the intention to be public accountant to the accounting student.Key words: Family’s Environment, Motivation, Perception, Intention and Public Accountant
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KEPEMILIKAN INSTITUSIONAL Fenny Marietza; Dekker Yusuf Alfredo
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.71-86

Abstract

disclosure on institutional ownership in the company. The company's institutional ownership is seen from the institutional ownership of shares in each company. The sample in this study is a company listed on the Stock Exchange Indonesia (IDX) in 2014-2015. Pursuant to sample purposive sampling method in this research is 94 company with observation 188 company. The results of this study indicate that CSR disclosure of community category has positive and insignificant effect on institutional ownership. On the other hand, CSR category disclosure of the Employment category and product category CSR have a negative and significant effect. Only CSR disclosure of environmental categories has a positive and significant influence on institutional ownership.Keywords : Disclosure of Corporate Social Responsibility (CSR), institutional ownership.
THE EFFECT OF SERVICE QUALITY OF ELECTRONIC TAXING SYSTEM AND TAX EMPLOYEE COMPETENCE ON TAXPAYER SATISFACTION Tri Wulanjayanti; Darman Usman
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.87-100

Abstract

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.
PERAN SATUAN PENGAWASAN INTERN DAN PENERAPAN PENGENDALIAN INTERNAL TERHADAP PENCAPAIAN GOOD UNIVERSITY GOVERNANCE PADA PERGURUAN TINGGI DI KOTA BENGKULU Dri Asmawanti S; Siti Aisyah
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.101-118

Abstract

The research was aimed to examine and obtain empirical evidence of the influence from role of internal control unit and controling system internal to achievement of Good University Governance in College with state in Bengkulu City. The data was collect from questioner that direclty spread to the all responden. The result of this study explained that role of internal control units and controlling system internal has positively significance influence to achievement of Good University Governance.Keywords : Internal control unit, controlling system internal
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.

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