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INDONESIA
Jurnal Akuntansi AKUNESA
Published by Universitas Negeri Surabaya
ISSN : 23021195     EISSN : 2686438X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, terbitan ini berisi artikel bidang ilmu Umum yang diterbitkan secara berkala 4 bulanan.
Arjuna Subject : -
Articles 597 Documents
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INDIKATOR KUALITAS AUDIT: PERSEPSI AUDITOR INTERNAL PEMERINTAH MENGENAI FAKTOR-FAKTOR PERSONAL ROCHMATUL LESTARI, NOVIA; VENUSITA, LINTANG
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

The objective of this research is to observe Audit Quality in terms of auditor?s independence, integrity, professional competence, professional skepticism, and objectivity. This research uses 34 samples that consist of active auditors who work in Badan Pengawasan Keuangan dan Pembangunan (BPKP) as the government internal auditor. By using Partial Least Square (PLS), the result shows that integrity, professional competence and professional skepticism have significant impacts on audit quality but partially, independence and objectivity has no impact on Audit Quality. This shows that although the measurement for Audit Quality is broad and complex, the auditor personality still become the main role in order to determine the quality of audit. Keyword: Audit Quality, Personal Factors, BPKP.
VOLUNTARY COMPLIANCE: KESELARASAN ANTARA KEPERCAYAAN DAN KEKUASAAN OTORITAS PRASETYA S, GILANG
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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Abstract

This study aims to determine the effect of trust in authorities on voluntary tax compliance with the power of authorities as a moderator of trust in authorities. The type of this research is quantitative using primary data obtained from questionnaire. This research uses path analysis test with Partial Least Square program (PLS). The results of this study suggest that trust has a significant effect on voluntary compliance, the higher level of taxpayer trust to the government then the voluntary compliance will increase and power of authorities can weaken the influence of trust on voluntary compliance, the more power taxpayer provide and the more often they exercise their power the more voluntary compliance the trust will effect.Keyword:TrustinAuthorities,PowerofAuthorities, VoluntaryTaxCompliance
PENGARUH KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ERIKA DEWI, NESIA; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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Abstract

This research aims to identify and provide empirical evidence of the influence of the independent variables and the audit committee of institutional ownership and control variables firm size and leverage to earnings management in a manufacturing company. The samples are manufacturing companies listed in Indonesia Stock Exchange. The sample selection using purposive sampling technique during the study period from 2014 to 2016 year. Data were analyzed using linear regression. The results showed that the audit committee and institutional ownership has no effect on earnings management, while the results of the control variables firm size and leverage positive effect negative effect on earnings management. Keywords : earnings management, audit committees, institutional ownership.
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI RACHMATUS SOLIKHAH, DESY; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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Abstract

This study aims to determine the influence of Enterprise Risk Management (ERM) disclosure on firm value with profitability as a mediating variable. Samples of this study are being chosen by using purposive sampling method and obtained from 86 companies included in Kompas 100, Bisnis 27, LQ45, and IDX 30 indexes and listed on Indonesia Stock Exchange. Data collection techniques used this study are documentation. To analyze the data, this study uses analysis of Structural Equation Model (SEM) approach Partial Least Square (PLS). In data processing using software WarpPLS 5.0. The result showed that ERM disclosure has a positive effect on firm value. However, profitability in this study was not able to mediated relationship between ERM disclosure on firm value. Keywords : Enterprise Risk Management Disclosure, Firm Value, Profitability
PENGARUH UKURAN PERUSAHAAN, AUDIT LAG, DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN FAJAR SANTOSO, BUDI; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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Abstract

Going concern problem of the company which results in the companys doubt in maintaining the continuity of its business in the future. This makes the need for research that aims to determine the effect of firm size, audit lag, and financial distress on going-concern audit opinion on the infrastructure, utility, and transportation sector companies registered in the Indonesian Stock Exchange (IDX) in 2012 to 2016. Samples in this study are the infrastructure, utilities, and transportation sector companies registered (BEI) in 2012 to 2016 using proposive sampling obtained 175 companies that match the sampling criteria. Research carried out using logistic regression data analysis techniques with SPSS 23 test equipment which obtained the results of the research firm size variable negatively affected the going concern audit opinion, audit lag and financial distress variables not affect to going concern audit opinion Keywords:Going-Concern Audit Opinion, Firm Size, Audit Lag,and Financial Distress
PERBEDAAN DETERMINASI PROFITABILITAS PADA PERUSAHAAN BUMN PERIODE 2012-2016 RAHMAWATI, FITRI; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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Abstract

The performance of BUMN be a public concern, which is the profitthat has been earned. In 2017 there were 24 BUMN companies that suffered losses. Avoiding the wrong investment in the company that non profitable, it is necessary to analyze the ratios that affect profitability before investing. This study aims to determine the effect of liquidity, leverage, company size, cash turnover,and accounts receivable turnover on profitability in BUMN companiesin the 2012- 2016 period. In addition, it also aims to compare the determinants profitability of state-owned to the leadership of President Susilo Bambang Yudhoyono and Joko Widodo. The total sample of thestudy was 33 companies that matched the sampling criteria. The analysis tool used is SPSS 23 to process multiple linear regression analysis. The results of this study indicate that liquidity and cash turnover affect profitability while leverage, company size, and accounts receivable turnover not affect profitability. Keywords: Liquidity, Leverage, Company Size, cash turnover, and Accounts Receivable Turnover
PENGARUH PENGETAHUAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DENGAN TAX COMPLEXITY SEBAGAI VARIABEL MODERASI KHUSNUL, ERAWATI; PRASTIWI, DEWI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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Abstract

This research examines the effect from tax knowledge on coorporate taxpayer compliance of registered in KPP Pratama Surabaya Sukomanunggal with the addition of tax complexity as a moderating variable. This research uses questionnaire as the basis of data retrieval. Based on test results using linear regression and Moderate Regresion Analysis (MRA) from SPSS 22. The results show that tax knowledge have effect on taxpayer compliance but tax complexity can not moderate the relationship between tax knowledge to taxpayer compliance. This study uses cognitive psychology theory and attribution theory for theoritical basis. Keywords: Tax knowledge, taxpayer compliance, Tax complexity
DETERMINASI FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN PERIODE 2012-2016 , SUPRAPTO; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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Abstract

The economic crisis that occurred in the United States in 2008, major impact on the world?s economy situation, especially in Indonesia. On of some sector that experienced a decline in the global export market is mining sector. This situation make a research about any factor that can affect financial distress in a firm is needed. This study aims to determine the effect of leverage, liquidity, firm size and profitability on financial distress. The total sample of this study was 37 companies. The results of this study indicate that leverage can affect positive financial distress. liquiditycan affect negative financial distress. profitability can affect negative financial distress. Keywords: Leverage, Liquidity, Firm Size, Profitability, And Financial Distress
DAMPAK LAYANAN SYARIAH (OFFICE CHANNELING) TERHADAP PERTUMBUHAN ASET, KENAIKAN DANA PIHAK KETIGA (DPK), DAN KINERJA KEUANGAN PADA UNIT USAHA SYARIAH (UUS) TAHUN 2012-2016 PUTRI ALIZA, YASHINTA; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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Abstract

Sharia Services (Office Channeling) as an alternative policy to expand market share of Islamic banking in Indonesia. This study aims to determine the impact of office channeling on asset growth, Third Party Funds (TPF), and financial performance. The data analysis technique used in this study is simple linear regression analysis. The results of the study show that office channeling has no effect on asset growth. This is because office channeling only carries out fundraising activities, while funding is carried out at Sharia Branch Offices (KCS). The results of the second study showed that office channeling had a positive effect on Third Party Funds (TPF) and the results of the third study showed that office channeling had a negative effect on financial performance.Keywords: Sharia Services (Office Channeling), Asset Growth, Third Party Funds, Financial Performance
PENGARUH RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS BANK UMUM SYARIAH DI INDONESIA SUHADI, ARINNA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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This research aims to assess the condition of the Financial Distress of public Islamic bank in Indonesia. The samples on this research 11 public Islamic bank whohave met the criteria of research and publish the annual financial report of the 2013-2017 period. Technique of data analysis in this study uses the SPSS (Statistical Product and Service Solutions), and there are varibel dependent Financial Distress as well as independent variable NPF (Net Performing Finance), STM (Short Term Mismatch), GCG (Good Corporate Governance), ROA (Return On Assets), and CAR (Capital Adequacy Ratio). The results of this research show that on variable STM and CAR has an posittive effect on the Financial Distress of public Islamic bank in Indonesia, and variable GCG has an negative effect on the Financial Distress of public Islamic bank in Indonesia. Whereas in NPF and ROA variable has no effect on the Financial Distress of public Islamic bank in Indonesia. Keywords:Financial Distress, NPF (Net Performing Finance), STM (Short Term Mismatch), GCG (Good Corporate Governance), ROA (Return On Assets), and CAR (Capital Adequacy Ratio).

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