Journal Akuntansi Indonesia
ISSN : 02166747     EISSN : 26559552
Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting research which includes: Financial Accounting, Management Accounting, Accounting Theory, Public Sector Accounting, Auditing, Tax Accounting, Sharia Accounting, and Accounting Information Systems.
Articles 85 Documents
akuntansi syariah suprianto, edy; Mr, kiryanto
Jurnal Akuntansi Indonesia Vol 1, No 1 (2015): Januari 2015
Publisher : progdi Akuntansi Fakultas Ekonomi Universitas Islam Sultan Agung

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Abstract

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MODEL PENINGKATAN KINERJA MANAJERIAL MELALUI PARTISIPASI PENYUSUNAN ANGGARAN DAN JOB RELEVANT INFORMATION (JRI) (Studi Kasus Pada Universitas Diponegoro Semarang) Sutapa, Sutapa; Choiriyah, Choiriyah
Jurnal Akuntansi Indonesia Vol 2, No 2 (2013): Jurnal Akuntansi Indonesia
Publisher : Department of Accounting, Faculty of Economics, Sultan Agung Islamic University Semarang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (411.856 KB) | DOI: 10.30659/jai.2.2.85-95

Abstract

The present study aims to examine the relationship between budget participation on managerial performance in public sector organizations (Study at Diponegoro University). It also attempts to examines whether the Job Relevant Information (JRI) as an intervening variable between budgetary participation and managerial performance. Thedata used in this study is based on individual perception of the Head of the sub-division and the head of the division who filled out the questionnaire and returned to the researcher. There are 55 questionnaires distributed to the respondents, the number of questionnaires returned by 48 questionnaires (87%). Data analysis is done by using the SEM (Structural Equation Model) with PLS software. These results indicate that budgetary participation and significant positive effect on managerial performance. Participation in the managing of budgets gave the positive and significant towards the job relevant information (JRI). Job Relevant Information (JRI) gave positive and significant towards managerial performance. However, in testing of the relationship between budgetary participation and managerial performance through job relevant information (JRI) as an intervening variable, showed a positive but not significant.
PENGARUH KOMPETENSI KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Kusumaningtyas, Metta; Farida, Dessy Noor
Jurnal Akuntansi Indonesia Vol 4, No 1 (2015): Jurnal Akuntansi Indonesia
Publisher : Department of Accounting, Faculty of Economics, Sultan Agung Islamic University Semarang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (89.375 KB) | DOI: 10.30659/jai.4.1.66-82

Abstract

The objective of this study is to analyze the influence of audit committee and institutional ownership on earnings management. The characteristics that used to measure the effectiveness of the audit committee competence,and audit committee activity. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. Earnings management in this study weremeasured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study of 300 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee competence and audit committee activity had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.
PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI KEGUNAAN, dan PENGALAMAN TERHADAP MINAT WAJIB PAJAK MENGGUNAKAN SISTEM E-FILING (Studi Kasus Wajib Pajak Orang Pribadi Di Kabupaten Pati) Ermawati, Nanik; Delima, Zamrud Mirah
Jurnal Akuntansi Indonesia Vol 5, No 2 (2016): Jurnal Akuntansi Indonesia
Publisher : Department of Accounting, Faculty of Economics, Sultan Agung Islamic University Semarang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (222.257 KB) | DOI: 10.30659/jai.5.2.163-174

Abstract

E-Filing is one of the technological developments in the modern era, in which the taxpayer is easy to report to the tax office use online. This study aims to determine the effect of perceived ease of use, perceived usefulness, andexperience to the interest of individual taxpayers to use the E-Filing.  Research was conducted on an individual taxpayer in Pati regency. The method used regression analysis. The data used in this study are primary data, using a questionnaire. the results of this study indicate that the perceived ease of use, perceived usefulness, and experience affect the interest of taxpayers to use the E-Filing.
ANALISIS NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA DARI PERSPEKTIF KINERJA KEUANGAN Prajanto, Agung; Pratiwi, Ririh Dian
Jurnal Akuntansi Indonesia Vol 6, No 1 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Department of Accounting, Faculty of Economics, Sultan Agung Islamic University Semarang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (160.936 KB) | DOI: 10.30659/jai.6.1.13-28

Abstract

Penelitian ini bertujuan untuk mengetahui apakah nilai perusahaan dipengaruhi oleh kinerja keungannya (profitabilitas, solvabilitas dan aktivitas).Penelitian dilakukan dengan mengambil populasi perusahaan manufaktur di Indonesia yang terdaftar di Bursa Efek Indonesia(BEI) tahun 2014-2015. Teknik purposive sampling dilakukan dalam pemilihan sampel penelitian, dan diperoleh sampel sebanyak 144 perusahaan.Data yang digunakan berupa data sekunder dari ICMD.Pengujian yang dilakukan adalah dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa hanya variabel profitabilitas yang dikur dengan menggunakan ROE yang berpengaruh terhadap nilai perusahaan yang diukur dengan PBV.Sedangkan kedua variabel independen lainnya, yaitu solvabilitas (DER)danrasio aktivitas(ITO) tidak berpengaruh terhadap nilai perusahaan. Kata Kunci: Nilai perusahaan, profitabilitas, solvabilitas, aktivitas
ANALISIS PENGARUH INDEPENDENSI AUDITOR, KARAKTERISTIK PERUSAHAAN, KUALITAS AUDITOR DAN PERGANTIAN AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN Auditya, Irfan; Wijayanti, Provita
Jurnal Akuntansi Indonesia Vol 2, No 1 (2013): Jurnal Akuntansi Indonesia
Publisher : Department of Accounting, Faculty of Economics, Sultan Agung Islamic University Semarang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (97.958 KB) | DOI: 10.30659/jai.2.1.27-35

Abstract

This study aimed to analyze the influence of auditor independence, corporate characteristics, quality auditors and auditor turnover for the integrity of the financial statements. The study population is a company listed on the Indonesia Stock Exchange from 2008 until 2010. The sample selection based on purposive sampling method and obtained a sample of 38 companies. Then analyzed with multiple regression. The results showed that the change of ownership of managers and auditors significantly affect the integrity of the financial statements. While the auditor independence variables, firm characteristics, quality auditor is not significant
APAKAH OPINI AUDIT MERUPAKAN SEBUAH GOOD NEWS? PENGUJIAN TEORI SIGNALING Ratmono, Dwi; Nurmalasari, Dias
Jurnal Akuntansi Indonesia Vol 4, No 1 (2015): Jurnal Akuntansi Indonesia
Publisher : Department of Accounting, Faculty of Economics, Sultan Agung Islamic University Semarang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (101.039 KB) | DOI: 10.30659/jai.4.1.1-11

Abstract

The objective of this study is to examine the effect of audit opinion and change in audit opinion on reporting delay. The auditor switch, the new accounting standard, unexpected earnings, leverage and profitability used ascontrol variables. This study proposes hypotheses that the audit opinion which is better than the previous year will negatively affect reporting delay. Meanwhile, change in audit opinion better than the previous year will negatively affect on the reporting delay. Samples of this research is 170 manufacture firms listed in Indonesian Stock Exchange in year 2011-2012 that selected by using purposive sampling method. The technique of analysis used for examining the hypothesis is multiple regressions. The result of this research that audit opinion and change in audit opinion negatively affects reporting delay. Firms that receiving unqualified audit opinion and audit opinion better than the previous year gave a good news for investors so as to reduce the reporting delay.
ANALISIS FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) Pratiwi, Nurita Budi; Hanafi, Rustam
Jurnal Akuntansi Indonesia Vol 5, No 1 (2016): Jurnal Akuntansi Indonesia
Publisher : Department of Accounting, Faculty of Economics, Sultan Agung Islamic University Semarang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (308.926 KB) | DOI: 10.30659/jai.5.1.79-98

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SAK ETAP is a one DSAK efforts to facilitate SMEs in preparing financial statements and to resolve its internal problem. SAK ETAP made not as complete as GAAP. However, until now the application of IFRSs ETAP is still very low. SAK ETAP still burdensome SMEs, the cause of SMEs still do not know the importance of making financial reports, the lack of knowledge of the owner of the accounting, and etc. So the purpose of this study is to analyze the factors that affect the implementation of ETAP SAK on SMEs. This study used a sample of 64 SMEs spread Area Tegal. The variables of this research is the application of IFRSs ETAP as the dependent variable, while the owner of education, understanding of Information Technology, the qualitative characteristics of financialstatements and the size of the business as an independent variable. Data were analyzed using linear regression technique. The results of this study identify that education owner, understanding of Information Technology, the qualitative characteristics of financial statements and the size of the business and significant positive effect on the implementation of ETAP SAK on SMEs. This means that the higher education owner, understanding of Information Technology, the qualitative characteristics of financial statement report and the size of the business, the better the application of IFRSs ETAP .
KEBIJAKAN DEVIDEN PADA INDEKS SAHAM LQ45 DI BURSA EFEK INDONESIA Lestari, Endang; Sulistyawati, Ardiani Ika
Jurnal Akuntansi Indonesia Vol 6, No 2 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Department of Accounting, Faculty of Economics, Sultan Agung Islamic University Semarang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (177.943 KB) | DOI: 10.30659/jai.6.2.113-130

Abstract

This study to be analyze how the influence of Return On Equity , Debt to Equity Ratio , Asset Growth , Cash Ratio, Insider Ownership , and Total Asset Turn Over the companies listed in Indonesia Stock LQ45 in BEI 2010-2014.Sampling technique in this research is by using explanatory research using quantitative approach . Sample obtainedand used is 12 Integration with the observation period of 5 years . The data used in this research is secondary dataanalysis method used is multiple regression analysis.The results showed that the adjusted R -square value of 0.542 .Simultaneously F count 12.051 table 4.9 , it can be said that the variable Return On Equity significant influence withthe positive direction of the Dividend Payout Ratio . Variable Total Asset Turn Over a significant effect but with anegative direction of the Dividend Payout Ratio . While the variable Debt to Equity Ratio , Asset Growth , Cash Ratio, and Insider Ownership no significant effect on Dividend Payout Ratio.Keywords : Return On Equity, Debt to Equity Ratio, Asset Growth, Cash Ratio, Insider Ownership , Total AssetTurnover, Dividend Payout Rati .
ANALISIS FAKTOR-FAKTOR DETERMINASI INCOME SMOOTHING: STUDY PADA PERUSAHAAN ASING DAN NON ASING Hanafi, Rustam; Hastuti, Tri
Jurnal Akuntansi Indonesia Vol 1, No 1 (2012): Jurnal Akuntansi Indonesia
Publisher : Department of Accounting, Faculty of Economics, Sultan Agung Islamic University Semarang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (181.729 KB) | DOI: 10.30659/jai.1.1.30-39

Abstract

Profit is very important for the company internally and externally. So that management companies are always trying to be able to describe profit as possible as a reflection of the condition of the company. The phenomenon of earnings manipulation that show the existence of income smoothing practices are evolving, thus this study aimed to identify factors that affect income smoothing. This research was conducted by using the sample of manufacturing firms included in the IDX during the years 2006-2009. Recorded from 142 companies became members of the population, but only as many as 48 companies are used as samples. Analytical techniques used logistic regression. Discretionary accrual model shows that the financial risk and public ownership has a positive influence on the practice of income smoothing. But the results of tests performed by index eckle showed that only financial risk that has a positive effect on the income smoothing practices, while the factor of profitability, the firm value, managerial ownership, public ownership, auditor reputation and corporate status had no effect on income smoothing. The test results also show that discretionary accrual models are better explain those factors tested than eckle index model.