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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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PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KABUPATEN JOMBANG DIAH PRECELINA, DEVIKA; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to examine the effect of budget goal clarity, accounting control, and reporting systems on the accountability of Jombang Local Government Performance. One hundred questionnaires were distributed directly to the heads of finance, head of accounting, and staff of Jombang Local Government as research respondents. The research uses quantitative methods that are processed with SEMPLS3.The results of this research show that the budget goal clarity and accounting controls has a positive effects on performance accountability, while the reporting system has a negative effect on performance accountability of Jombang Government.
PENGARUH AUDIT TENURE, SPESIALISASI AUDITOR, UKURAN KAP, DAN WORKLOAD TERHADAP KUALITAS AUDIT (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014) LAILY SUCIATI, ULFAH; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
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Abstract

This study aims to examine the effect of audit tenure, auditor specialization, the size of the public accounting firms, and workload on audit quality. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2010 to 2014. This study used purposive sampling method to select sample from the population. Based on method, sample of 338 manufacturing firms were obtained from the period 2010-2014. The multiple linear regression was used to analyse data. Proxy measurements for audit quality is using discretionary accruals Kaznik model (1999).The result showed that the size of the public accounting firms and workload give impact on audit quality. While audit tenure and auditor specialization do not impact on audit quality.
PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING BUDI UTAMI, LINA
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
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This research aimed to provide empirical evindence on the impact of institutional ownership, leverage and profitability and corporate governance on earning management. Good corporate governance is measured by managerial ownership. Discretionary accrual is the proxy of earnings management. This research used 98 companies listed in Indonesian stock exchange, selected using stratified sampling method, during the research periode 2015-2017. Data were analyzed using multiple regression method. Based on the result of anaysis concluded that independent variables of institutional ownership and leverage have not significant effect on earnings management. but profitability significant with earning management. Managerial ownership was also have not significant effect on earnings management, it means moderating variables can not strengthen or weaken the relationship of independent variables on the dependent variables.Keyword: Earnings Management, Good Corporate Governance, Institutional Ownership, Leverage, Profitability (ROA).
PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA SHORT TERM DISCRETIONARY ACCRUAL DAN LONG TERM DISCRETIONARY ACCRUAL LOLITA PUTRI, DEVI; , PUJIONO
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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The objective of this research is to analyze profit management by using a model of short term discretionary accrual and long term discretionary accrual of the manufacturing companies that were enlisted in BEI. The independent variables applied are information asymmetry, leverage, and bonus. The methodology used multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicated that between the listed variables, information asymmetry and leverage hold positive impacts on profit management of long term discretionary accrual, but did not hold any on short term discretionary accrual. Meanwhile bonus hold positive impacts on profit management of short term discretionary accrual but did not hold any on long term discretionary accrual.Keywords: Information asymmetry; leverage; bonus; short term discretionnary accrual; long term discretionnary accrual.
PENGARUH CORPORATE GOVERNANCE DAN MANAJEMEN RISIKO TERHADAP ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH TAHUN 2014-2018 ASTI SALAMAH, SILKA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
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This study aims to examine the effect Corporate Governance and Risk Management on the measured Islamicity Performance Index using four ratios, namely Profit Sharing Ratio, Equitable Distribution Ratio, Zakat Performance Ratio, and Islamic Income vs Non Islamic Income Ratio. This studies uses Canonical Correlation test. The research sample is 12 Sharia Commercial Banks (BUS) registered at Bank Indonesia in study period 2014-2018. The result of the study show that Corporate Governance has an effect on the Profit Sharing Ratio and Zakat Performance Ratio. While Risk Management proxyed with NPF has effect on the Profit Sharing Ratio and Zakat Performance Ratio. While FDR has no effect on Profit Sharing Ratio and, Zakat Performance Ratio. Keywords: Corporate Governance;Risk Management;Islamicity Performance Index; Sharia Commercial Banks.
ANALISIS PENERAPAN PSAK NO.45 PADA ORGANISASI NIRLABA (STUDI PADA LEMBAGA MASJID AT-TAQWA, SIDOARJO) PUTRI, ERIKA; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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Mosque is one of the non-profit organizations that earns their wealth from donations. The Mosque made its financial statement with the aim of providing information to the donators about the donation they receive. The forming of non-profit organization financial statement in Indonesia is being regulated at SFAS 45. This research was using Qualitative Method research. This study aims to determine the application of SFAS 45 in the At-Taqwa Mosque, and reconstruct the financial report of the At-Taqwa mosque. The managements of At-Taqwa are still not acknowledged about SFAS 45. The institution should start to give a training about the practicing of SFAS 45, therefore the managements can acknowledge the financial reporting which is accordance with the applicable standards in Indonesia for non-profit organization and make the accountable financial report for the organization. Keywords: Mosque, Non-profit Organization, SFAS 45
ANALISIS DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 CITRA DEWANTI, HANA; HANDAYANI, SUSI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
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This study aims to examine the effect of liquidity, profitability, investment decisions, financing decisions, and dividend policy on firm value. The sample in this study is manufacturing companies that listed on Indonesian Stock Exchange with the observation period 2014-2017. The sample was selected using judgment sampling technique and obtained 48 companies. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS Statistics 24 program. The results of this study show that profitability, investment decisions and funding decisions have a positive effect on firm value and liquidity has a negative effect on firm value. Then, dividend policy does not affect the value of the company.
DETERMINASI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI NISA, USWATUN
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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This study aims to examine the effect of profitability, cash flow, firm size, liquidity, leverage, investment opportunity, and corporate tax on dividend policy. The sample in this study were manufacture companies from the BEI for the period 2012-2017. The sample were selected using purposive sampling technique and obtained a sample of 35 companies. The analysis technique used in this study is multiple linear regressions analysis using IBM SPSS Statistic program 23. The results of the study show that profitability and corporate tax has a positive effect on dividend policy. Then, cash flow, firm size, liquidity, leverage, and investment opportunity has no effect on dividend policy.
PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI AYU MARDIANA, INDAH; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
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This study aims to examine the effect of environmental performance on firm value with profitability as a moderating variable. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. Obtained sample of 33 companies with 132 observations from purposive sampling technique. The results showed that environmental performance has a positive effect on firm value and profitability can moderated the relationship between environmental performance to firm value.
PENGARUH THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK NASAIHATUL AFIFAH, SITI; PRASTIWI, DEWI
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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This study aim to provide empirical evidence to examine the determining thin capitalization toward tax avoidance in multinational and domestic companies are listed on Indonesia stock exchange during period 2014 until 2017. This research employed purposive sampling method based on the certain criteria, they were 134 samples. Simple regression analysis was used as an analytical technique in this study. The result showed that thin capitalization effect toward tax avoidance on multinational companies and domestic companies. Based on additional analysis used independent sample t test, these results indicate that there were thin capitalization between multinational companies and domestic companies. Multinational companies to be more leveraged than domestic companies.

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