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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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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.
PENGARUH KESADARAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Stefani Siahaan; Halimatusyadiah Halimatusyadiah
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.1-14

Abstract

This research is intended to increase tax awareness, tax socialization, fiscal service, and tax penalties. The data used in this study were primary data. Primary data from questionnaires distributed to Individual Taxpayer in Bengkulu City. The number of questionnaires distributed was 109 questionnaires, but only 104 questionnaires could be processed. Data were analyzed by using multiple linear regression analysis using SPSS program. The results of the research indicate the existence of taxation awareness and tax penalties on positive individual Taxpayer, while the socialization of taxation and fiscal service does not apply to individual taxpayer compliance. This research can contribute for KPP Pratama Kota Bengkulu to improve taxpayer compliance by raising tax awareness and tax penalties. The limitations of this study, researchers only use individual taxpayer respondents who have business activities in the city of Bengkulu. For further research may add an individual Taxpayer who has a free employment or corporate taxpayerKey Words: tax awareness,tax socialization, fiscal service, tax penalties, and personal taxpayer compliance.
PENGARUH KOLEKTIVISME, KOMITMEN ORGANISASI, DAN PENALARAN MORAL TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING PADA PT. BANK BRI (Persero), Tbk. CABANG BENGKULU Intan Tri Nurdianti; Fitrawati Ilyas
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.15-25

Abstract

This research aims to examine the effect of collectivism, organizational commitment, and moral reasoning on whistleblowing intention. The primary data of this research are collected from bank officer at Bank BRI Bengkulu Branch by using a survey approach. The questionnaire distributed to 60 respondents, but only 52 questionnaires that can be analyzed or processed. Analysis of the data in this study using analyzed multiple regression analysis. The result of the research showed that: (1) collectivism has a positive effect on whistleblowing intention, (2) organizational commitment does not affect on whistleblowingintention, and (3) moral reasoning has a positive effect on whistleblowing intention. This research is expected to help the banks, particularly Bank BRI Bengkulu Branch in designing strategies to increase their employees whistleblowing intention or in enhancing the institution’s whistleblowing system by paying attention to factors that influence whistleblowing intentions.Key words: whistleblowing intention, collectivism, organizational commitment, moral reasoning
SENSITIVITAS ETIS DAN PERTIMBANGAN MORAL MAHASISWA AKUNTANSI TERHADAP DILEMA BISNIS Kiki Apriyana; Lisa Martiah Nila Puspita
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.26-40

Abstract

and perceived societal pressure) to the ethical sensitivity and moral judgments of accounting students andto prove the influence of the dimension of moral intensity to the moral judgments through ethical sensitivity. Thisstudy used four case scenarios to explain the impact of the dimension of moral intensity, such as passing ofcompany policies, approving of a questionable expense report, manipulating of company books, and extending ofquestionable credit, by using 85 samples of accounting students in University of Bengkulu. Primary data wereobtained from the result of the dissemination of the questionnaires. The testing of hypotesis in this study was usingmultiple regression analysis and hierarchical regression analysis. The result showed that perceived overall harmhas negative influence to the ethical sensitivity and moral judgements of accounting students, meanwhile perceivedsocietal pressure has positive influence to the ethical sensitivity and moral judgments of accounting students. Theresult also showed that the perceived overall harm and perceived societal pressure influence moral judgements ofaccounting students through ethical sensitivity.Key words: Ethical Sensitivity, Moral Judgments, Moral Intensity, Perceived Overall Harm, and PerceivedSocietal Pressure.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGELOLA KEUANGAN MELAKUKAN TINDAKAN WHISTLE –BLOWING (Studi Kasus Pada Universitas Bengkulu) Dewi Sutrisni; Isma Coryanata
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.41-54

Abstract

This study aims to examine the influence of attitude factors on whistle-blowing, organizational commitment, personal cost, the degree of seriousness of fraud and the pressure of obedience to the interest of financial managers performing whistle-blowing action on the financial manager of Bengkulu University. The data used in this study is the primary data collected through survey method by distributing 106 questionnaires to the financial manager in Bengkulu University units. Questionnaires were made using two different cases resulting in different data processing results in each case. The results showed that in the first case only the attitude toward whistle-blowing that positively affect the interest of financial managers doing whistle-blowing action and 4 other variables have no effect. In the second case, the attitude toward whistle-blowing and the pressure of obedience have a positive effect on the interest of the financial managers perform whistle-blowing action while the organizational commitment variable, personal cost, the seriousness of the fraud does not affect the financial manager's interest in doing the whistle-blowing action. Discussions of the implications of the research results and their limitations have also been made.Key words: whistle-blowing, organizational commitment, personal cost, level of fraud seriousness, pressure of obedience
Niat Menggunakan E-commerce: Suatu Pendekatan Technology Acceptance Models (Studi Pada Usaha Mikro, Kecil dan Menengah Di Kota Bengkulu) Fatrisya Marsyadini; Nila Aprila
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.55-66

Abstract

This study was aimed to determine the effect of (1) the perceived ease of use, (2) the perceived usefulness, (3) the attitude towards using, and (4) the intention to use in using the E-commerce on the SMEs in Bengkulu city. The characteristics of the SMEs that were used in this study are the SMEs that are listed on the Department of Cooperatives and SMEs in Bengkulu city in the marketing field, that have not using the E-commerce for business activities yet, but already familiar with E-commerce in private, and already completed the training related to electronic commerce, SMEs recording and accounting. The populations in this study were the SMEs registered in the Department of Cooperatives and SMEs in Bengkulu City in the marketing field. Based on the Purposive Sampling Method, the samples obtained were 87 SMEs. The data is analyzed using SmartPLS 2.0 M3. The analysis shows that the perceived ease of use positively affects perceived usefulness, ease of use perceived positively effects the attitudes towards using, the perceived usefulness positively effects the attitudes towards using, the perceived usefulness positively effects the intention to use, and attitudes towards using positively influences the intention to use in using e-commerce in SMEs in Bengkulu city.Key words: perceived ease of use, perceived usefulness, attitude towards using, intention to use
Pengaruh Good Corporate Governance Terhadap Kualitas Laba Pada Perusahaan Real Estate dan Property Vika Fitranita; Isma Coryanata
Jurnal Akuntansi Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.2.67-76

Abstract

This study aims to analyze the effect of corporate governance on the quality of study earnings in real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017. In this study, Good Corporate Governance is analyzed as a factor that can encourage companies to have good earnings quality. This study belongs to the type of descriptive research verification of causality. The population in this study are real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017 using the purposive sampling method. The type of data collected and used in this study is secondary data with a method of collecting data through documentation and literature studies. The data analysis method used is simple linear regression analysis that has met the testing of classical assumptions. The results of this study indicate that Good Corporate Governance has no effect on earnings quality because the application of Good Corporate Governance (GCG) in companies in Indonesia has not really been used as a tool to minimize information asymmetry between owners and management, but solely to comply with regulations and conditions that apply only.Key words: Good Coporate Governance, kualitas laba.

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