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INDONESIA
AKUNTABILITAS
ISSN : 1979858X     EISSN : 24611190     DOI : -
Core Subject : Economy,
AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, Auditing, Taxation in particular, and Accounting Studies in general, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Arjuna Subject : -
Articles 123 Documents
The Difference of Compliance Cost Before and After Using E-Filing Application on Company Taxpayers E-Filing User Wimayo, Vania
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v12i1.11645

Abstract

The purpose of this study was to determine differences in compliance cost incurred before and after the use of E-Filing applications for corporate tax payers E-Filing users.E-Filing Tax Return is a reporting system created by the DGT which makes it easy for taxpayers in the manufacture and delivery of Tax Return report to the Director General of Taxation. The hypothesis in this study was tested using the Wilcoxon test match pairs. The type of data used in this study is quantitative data. The research method used is a survey and the instrument used to collect data is a questionnaire. The results show that compliance cost after the use of e-filing in contrast to earlier, where the compliance cost will be lower.
Pengaruh Akuntabilitas, Gaya Kepemimpinan, Kompetensi dan di Mediasi Motivasi Terhadap Kinerja Organisasi Wardiana, Isma Arum; Hermanto, Suwardi Bambang
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v12i1.12657

Abstract

This research aimed to find out the effect of accountability, leadership style, competency and motivation on the organization performance, especially in government organization, Sidoarjo. The data collection thecnique used simple random sampling. Furthermore, there were 111 respondents as sample in 34 village area, Sidoarjo. Moreover, the data analysis thecnique used PLS (Partial Least Square. The research result concluded the transformasional leadership style had positive effect on the performance and motivation of managerial porformance. Furthermore, the managerial ownership had positive effect on the motivation managerial work. Furthermore, this research had correlated with the government support to create a good governance.
Serapan Anggaran UIN Syarif Hidayatullah Jakarta: Sebelum dan Sesudah Revisi Anggaran Yulianti, Nur Wachidah
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v12i1.10957

Abstract

This research aims to see whether there are mean differences in budget absorption before and after the budget revision carried out by Syarif Hidayatullah State Islamic University Jakarta in 2017. In 2017, it is known that Syarif Hidayatullah State Islamic University Jakarta has made 8 budget revisions. At the end of 2017, the average budget absorption before revision was 86.27% and the average budget absorption after revision was 86.11%. By using paired sample t test, the test result shows a significance value (2-tailed) of paired samples test between budget absorption before revision and budget absorption after revision of 0.036 or below alpha 0.05. These result indicates that there is a mean difference between budget absorption before the budget revision and the budget absorption after the budget revision of Syarif Hidayatullah State Islamic University Jakarta in 2017.
Determinan yang Mempengaruhi Audit Delay: Studi Pada Perusahaan Terdaftar di Bursa Efek Indonesia Anam, Mohammad Khoirul
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v10i1.3649

Abstract

Audit delay is an important issue because it can impact on the timeliness of the delivery of accounting information, which further affects the relevance of accounting information. The purpose of this study is to analyze the factors that affect audit delay. Analytical technique used is logistic regression. From the analysis of logistic regression can be concluded that, for industry sector variables shows that 5 industry sectors give influence and 4 industry sectors have no effect. For Reputation and Probability variables have a significant effect. Medium variable size of the company has no significant effect. There is a simultaneous and significant influence of Industry Type variables, Firm Reputation, Profitability and Company Size to Audit Delay.
PENGARUH PARTISIPASI PENGANGGARAN, KEADILAN PROSEDURAL, DAN GAYA KEPEMIMPINAN TERHADAP KOMITMEN ORGANISASI Fitriana, Nur Dian; Wulandari, Soliyah; Hamzah, Yahya
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v7i1.2643

Abstract

This study describes the influence of budgetary partisipation, procedural justice,and leadership style on organizational commitment. Sample of this research obtained fromemployee in hospitals and clinics in South of Tangerang. Final samples are 109 respondents.Respondents in this study were employees , because they can assess the variables of budgetparticipation, procedural fairness , and with good leadership style based on experiencesduring their daily work. This study is limited to employees who work in hospitals andclinics in the region of South Tangerang. Methods of sample selection is done by simplerandom sampling. Data analysis was perfomed using multiple regressions. Results ofthis research provide empirical support for budgetary participation, proceduraljustice, and leadership style on organizational commitment. Partisipasi penganggaran,Keadilan procedural, dan Gaya kepemimpinan memiliki pengaruh terhadap komitmen organisasi.DOI: 10.15408/akt.v7i1.2643 
PENGARUH EARNING MANAGEMENT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Widya, Wi Rita; Sandra, Amelia
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v7i1.2642

Abstract

This study aimed to examine the effect of earnings management and corporategovernance mechanisms to proxy size of the board of commissioners, the proportion ofindependent commissioners, and the size of the audit committee on the disclosure ofcorporate social responsibility which are controlled by firm size and profitability. The theoryunderlying this research is stakeholder theory, legitimacy theory, agency theory, and signalingtheory. The sample is a mining company listed in the Indonesia Stock Exchange (BEI) for theperiod 2008-2011. The sampling technique used is Non-Probability Sampling using Judgement/purposive sampling. Analysis of test data using multiple regression. This research resulted infindings that earnings management and audit committee size does not significantly affect thedisclosure of social responsibility, while the size of the board of commissioners and theproportion of independent commissioners significant positive effect on social responsibilitydisclosure. However, company size and profitability are not proven to control the effects ofearnings management and corporate governance mechanisms on the disclosure of corporatesocial responsibility.DOI: 10.15408/akt.v7i1.2642
INITIAL RETURN: PERBEDAAN SAHAM SYARIAH DAN NON SYARIAH DI PASAR MODAL INDONESIA Wulandari, Renny
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v7i1.2644

Abstract

This research is based on the phenomenon initial public offering, initialreturn. The purpose of this paper is to find empirical evidence about the influence of stockoffering percentage, offer size, profitability, firm size, IPO risk, financial leverage andliquidity, between syari?a stock and non syari?a stock in the Indonesian Stock Exchange.This research use Regression Model and Chow Test to test the hypothesis which hasdeveloped. The result showed variable IPO risk have positive effect on initial return ofsyari?a stock and variable financial leverage and current ratio have positive effect oninitial return of non syrai?a stock. Conclusion of this research showed that there weredifferent factors that influenced initial return between syari?a stock and non syari?a stock.Contibutions for future studies should use other predictor variables and appendobservation years to get much sample for the researchDOI: 10.15408/akt.v7i1.2644
UNDERPRICING: INFORMASI AKUNTANSI DAN NON AKUNTANSI DALAM INITIAL PUBLIC OFFERING (IPO) Risal, Risal
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v7i1.2645

Abstract

The aim of this research was to test and to analyze some factors which influenceunderpricing phenomenon represented by accountancy information (ROA, TATO, CR, DERand firm size) and by non-accountancy information (auditor reputation, underwriterreputation, firm age and percentage of public offering). The population of the research was 103companies which from 2008 until 2012. Samples were collected by using purposive sampling.Multiple Regression model were used to test the relation between independent variables anddependent variables. Regression analysis shows that only underwriter reputation has negativeand significant influence on the level of underpricing. The accountancy information (ROA,TATO, CR, DER and firm size) and the non-accountancy information (auditor reputation,firm age and Percentage of Public Offering) do not have significant influence on underpricing.This study contributes theorically and practically to the influence of non-accountancyinformation on share prices during IPODOI: 10.15408/akt.v7i1.2645
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL Hidayat, Taufik
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v7i1.2646

Abstract

The purpose of this study is to examine the budget planning system,participation in drafting the budget, budget scheduling and budget goal clarity to managerialperformance, as well as to search an internal control, and it may modernize the influence ofbudget planning system, participation in drafting the budgets, budget scheduling and budgetgoal clarity to managerial performance. This study is recognized as a causal research, and thelocation of study is Islamic state university Jakarta taking a sample of 69 respondents fromthe faculty and the rector. The test tool on hypothesis one is with t test used in evaluating thehypothesis partially, and f test is used to search its influence simultaneously, while forsearching to hypothesis two is to see the influence of moderating variable is as adopted toanalyze the difference absolutely. Refers to the result of analysis is concluded that it partialsystem of budget planning, budget participation and budget goal clarity significant effect tomanagerial performance, while the budget schedule accuracy is not having an effect onmanagerial performance. It is also found that the internal control may not leadmodernization any influence of the budget planning system, participation in drafting thebudgets, budget scheduling and budget goal clarity to managerial performance.DOI: 10.15408/akt.v7i1.2646
PENGARUH TAX PLANNING TERHADAP NILAI PERUSAHAAN Lestari, Nanik
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v7i1.2647

Abstract

The purpose of this research is to analyze the impact of tax planning on firm.Tax planning is the first step in tax management which at this stage of collection and researchon tax laws, with a view can be selected kinds of austerity measures taxes that will be done.The research was conducted for non banking and financial firms in Indonesia Stock Exchangefrom 2010 to 2011. The results of this study are: Firstly, we found evidence of positiverelationship between tax planning and firm value. With improvements in the company in taxplanning activities will further enhance the company's value. Finally, the results of thesensitivity test with the main model and the full sample suggested that tax planning had arobust positive effect in increasing firm valueDOI: 10.15408/akt.v7i1.2647

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