cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Franco Benony Limba
Contact Email
franco.limba@lecturer.unpatti.ac.id
Phone
-
Journal Mail Official
jurnal.akuntansi@mail.unpatti.ac.id
Editorial Address
https://ojs3.unpatti.ac.id/index.php/jak/about/editorialTeam
Location
Kota ambon,
Maluku
INDONESIA
Jurnal Akuntansi
Published by Universitas Pattimura
ISSN : 20894333     EISSN : 30465877     DOI : https://doi.org/10.30598/jak.11.1.2025
Core Subject : Economy, Science, Social,
Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Akuntansi dikelola secara profesional dan diterbitkan oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis didedikasikan untuk menggali dan menyebarluaskan isu dan perkembangan terkini penelitian akuntansi kepada sivitas akademika dan komunitas profesional, praktisi, mahasiswa dan pihak berkepentingan lainnya melalui publikasi. Jurnal Akuntansi adalah jurnal yang menerbitkan artikel tentang penelitian akuntansi dalam berbagai topik tentang akuntansi keuangan, akuntansi manajemen, sektor publik, perpajakan, perbankan dan keuangan, sistem akuntansi dan informasi, pasar modal, manajemen perusahaan, akuntansi internasional, akuntansi sosial dan lingkungan, akuntansi Islam dan pendidikan akuntansi. Jurnal Akuntansi menerbitkan paper secara berkala 2 (dua) kali setahun yaitu pada bulan Juni dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 52 Documents
 1   2   3   4   5 
DIMENSI KUALITAS AUDIT PENENTU KEPUASAN AUDITEE (STUDI PADA PEMERINTAH KABUPATEN MALUKU BARAT DAYA) Leiwakabessy, Theophilia Fina F
Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.1.31-43

Abstract

Perceptions of quality audits vary widely depending on the viewpoint of the judge. In general, audit quality is always reviewed by the auditor. The quality of audit implementation always refers to established standards including general standards, work standards, and reporting standards, while the users of audit services are often forgotten. Good audit quality will have an impact on audit service users (auditee).This study was aimed to exemined the effect of audit quality dimensions including auditor’s reputation, expertise, capability, independence, responsiveness and emphaty to client satisfaction. The population of this study are goverment officer in Maluku Barat Daya. Sampling was conducted using a judgement sampling method and number of samples are 44 respondents. Technique of data collection is survey by using questionnaires. Analysis using multiple regression analysis. The results showed that auditor reputation, capability, and emphaty have a positive and significant effect on auditee satisfaction, while the auditor expertise, independence, responsiveness do not significantlyaffect the auditee satisfaction.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI Basuki, Ferry Hendro; Sososutiksno, Christina
Jurnal Akuntansi Vol 8 No 1 (2022): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.8.1.67-87

Abstract

This study aims to empirically prove the influence of company size, profitability (NPM), board of commissioners size, and audit committee size on Corporate Social Responsibility disclosures in pharmaceutical companies listed on the IDX. The population in this study are all pharmaceutical companies listed on the IDX in 2013-2018. The research sample was taken based on a purposive sampling model, where the sample was selected with specific criteria that had been set. The data source was obtained from the annual report of pharmaceutical companies listed on the Indonesia Stock Exchange from 2013-2018. The data analysis method uses multiple linear regression analysis using the SPSS 21 software. Based on the research, results show that the size of the company and the size of the board of commissioners significantly affect the disclosure of Corporate Social Responsibility. Meanwhile, profitability (NPM) and the size of the audit committee have no impact on the disclosure of Corporate Social Responsibility.
PENGARUH PARTISIPASI PENGANGGARAN DAN EVALUASI ANGGARAN TERHADAP KINERJA APARATUR PEMERINTAH (Studi Empiris di Lingkup Pemerintah Propinsi Maluku) sososutiksno, Christina; Basuki, Ferry Hendro
Jurnal Akuntansi Vol 7 No 2 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.2.87-102

Abstract

This study aims to analyze the influence of Budgetary Participation and Budget Evaluation on the Performance of Government Apparatuses in the Maluku provincial government. The population in this study is the State Civil Apparatus (ASN) in the Maluku Provincial Government which consists of 47 Regional Apparatus Organizations (OPD). The sample consisted of the Head of OPD, Head of Division, Head of Sub- Division, and Staff who were involved in preparing the budget. The data collection method used is a questionnaire. The number of questionnaires distributed was 150 copies (100%) and 132 copies (88%). The analytical technique used in this research is multiple linear regression analysis. The data is processed using the SPSS 20 application. The results of the analysis carried out show that the budgetary participation variable has a positive and significant effect on the performance of government officials with the t-statistics test value of hypothesis one with a coefficient value: 0.19 and a probability value: 0.02. Furthermore, the results of the second hypothesis t statistics test with a coefficient value: 0.13 and a probability value: 0.55, this shows that there is no influence between the budget evaluation variable on the performance variable of the Maluku Provincial Government apparatus.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MERGER DAN AKUSISI TAHUN 2019 Temalagi, Selva; Usmany, Alfrin Ernest Marthin; Tuny, Samstein Napoleon
Jurnal Akuntansi Vol 10 No 1 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.1.1-20

Abstract

The purpose of this study was to determine the comparison of the company's financial performance before and after Mergers and acquisitions. The population of this study is manufacturing companies listed on the BEI in 2018-2020. Financial performance as measured through financial ratios using the variables return on assets, earnings per share, total asset turnover, current ratio, and debt-to-equity ratio. The type of research used is quantitative. The sampling technique used was purposive sampling with 15 companies listed on the BEI. The hypothesis test used is the Wilcoxon signed-rank test. The results of this study indicate that the variable ratios of return on assets, total asset turnover, current ratio, and debt-to-equity ratio do not show significant differences. However, the earnings per share ratio shows that there is a significant difference before and after the Merger and acquisition.
DETERMINAN NIAT MELAKUKAN WHISTLEBLOWING DI KALANGAN MAHASISWA Silooy, Revi Wilhelmina; Gainau, Paskanova Christi; Heder, Gieanto
Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.1.1-16

Abstract

This research aims to examine the influence of attitudes, subjective norms and Machiavellian traits on the intention to carry out whistleblowing among students. The population in this study were all students majoring in Accounting. The sampling technique is purposive sampling. Data was obtained from distributing questionnaires online and analyzed using multiple linear regression. The results of this research show that attitudes influence accounting students' intention to whistleblowing, while subjective norms and Machiavellian traits do not have a significant influence on whistleblowing intentions
PENGARUH INTEGRITAS DAN OBEJEKTIVITAS TERHADAP KINERJA AUDITOR DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BPKP PERWAKILAN PROVINSI MALUKU) Saputra, Rivano Amin; Anakotta, Fanny Monica; Atarwaman, Rita J. D.
Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.1.17-28

Abstract

This study aims to determine, analyze and test the effect of integrity on auditor performance. To find out, analyze and test the effect of objectivity on auditor performance. To find out how to analyze and test organizational culture to moderate the effect of integrity on auditor performance. To find out how to analyze and test organizational culture to moderate the effect of objectivity on auditor performance. This research was at the BPKP office representing Maluku province. The sample in this study were 42 auditors. This research approach uses descriptive quantitative. This study uses data analysis methods using SPSS version 26 which runs on computer media. In this study the research instrument used was a questionnaire or questionnaire. The variable measurement scale used in this study is the Likert scale. The results of this study indicate that the integrity variable affects auditor performance, objectivity influences auditor performance, organizational culture moderates the effect of integrity on auditor performance, organizational culture moderates the effect of objectivity on auditor performance.
PENGARUH ARUS KAS OPERASI, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Angkotasan, Fadhil Fatih Fashalea; Atarwaman, Rita J.D.; Leatemia, Senda Yunita
Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.1.29-40

Abstract

This study aims to examine the effect of Operating Cash Flow, Company Size, and Leverage on Company Value in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study is a quantitative study. The data in this study is secondary data obtained from the Indonesia Stock Exchange website, namely www.idx.co.id. The population in this study is 77 companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study is 60 companies that have met the criteria. The data analysis method in this study used multiple linear regression analysis. The results of this study show that Operating Cash Flow, and Company Size have a significant positive effect on Company Value, while Leverage has a significant negative effect on Company Value in Basic Industrial and Chemical Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the period (2019-2021)
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, DAN EARNINGS PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI 2020-2022 Borolla, Bretmy; Gasperz, Jefry; Layn, Yuyun Yuniarti
Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.1.41-56

Abstract

This study aims to empirically examine the return on assets, return on equity, and earnings per share of share prices of banking companieslisted in BEI 2020-2022. The method used in this study is quantitative methods. The population in this study is banking companies listed on the Indonesia Stock Exchange in the 2020-2022 period totaling 46 companies. With purposive samples, a sample of 34 companies was obtained with a total of 102 observations. The analytical tool used in this study is multiple linear regression analysis. The results of this study show that Return On Assets (ROA) has a significant positive effect on stock prices. Return On Equity (ROE) has a significant positive effect on stock prices. And Earnings Per Share (EPS) has a significant positive effect on stock prices
PENGARUH KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI PAJAK SEBAGAI VARIABEL INTERVENING Wael, Achmad Ramly; Sososutiksno, christina; Engko, Cecilia
Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.1.57-71

Abstract

This research aims to determine: (1) The influence of taxpayer awareness on taxpayer compliance, (2) The influence of taxpayer awareness on taxpayer compliance with tax sanctions as an intervening variable. The sample for this research is 100 individual taxpayers who carry out business activities and freelance work in Ambon City. The sampling technique uses the Slovin formula. Research data was collected using a questionnaire. The research results show that: (1) Taxpayer Awareness influences Taxpayer Compliance, (2) Tax Sanctions cannot mediate the influence of Taxpayer Awareness on Taxpayer Compliance
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Pemerintah Kota Ambon) Silooy, Revy Wilhelmina
Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.2.72-90

Abstract

The purpose of this study was to examine the effect of the presentation of financial statements and the internal control system on the accountability of regional financial management. The object of research is 35 Regional Apparatus Organizations (OPD) of the Ambon City Government. Meanwhile, the samples were the head of OPD, the head of the accounting/finance sub-section, the revenue treasurer, and the expenditure treasurer as well as the government's internal auditor. Purposive sampling is a sampling technique used in this study. The criteria used in this sampling technique are: 1. Head of OPD, head of accounting/finance sub-section, revenue treasurer, expenditure treasurer and government internal auditor who has a minimum education of S1 at the Ambon City Government. 2. Head of OPD, head of sub-section of accounting/finance, treasurer of revenue, treasurer of expenditure and government internal auditor who has experience in holding his position for at least 1 year in Ambon City Government. The analytical tool used is multiple linear regression. The results of the study prove that the presentation of financial statements has a significant effect on the accountability of regional financial management. The internal control system has a significant effect on the accountability of regional financial management.

Page 3 of 6 | Total Record : 52

 1   2   3   4   5 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol 11 No 2 (2025): Jurnal Akuntansi Vol 11 No 1 (2025): Jurnal Akuntansi Vol 10 No 2 (2024): Jurnal Akuntansi Vol 10 No 1 (2024): Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi Vol 8 No 1 (2022): Jurnal Akuntansi Vol 7 No 2 (2021): Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi Vol 6 No 2 (2020): Jurnal Akuntansi Vol 6 No 1 (2020): Jurnal Akuntansi More Issue