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AKUNTABILITAS
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99
Articles
Likuiditas Saham dan Cash Holding in Indonesia

Sutrisno, Bambang ( Universitas Muhammadiyah Jakarta )

Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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Abstract

Prior studies have focused on the determinants of cash holdings. The purpose of this study is to investigate the relationship between cash holding and stock liquidity in Indonesia. This study employs panel data analysis for a sample of 115 manufacturing firms listed on the Indonesia Stock Exchange over the period from 2010 to 2014. This study considers share turnover as the proxy for the stock liquidity. The results show that stock liquidity has a positive and significant effect on cash holding. This finding is in line with Chen et al. (2012), Nyborg and Wang (2013), and Tehrani et al. (2014).

Memahami Penelitian Kualitatif dalam Akuntansi

Azmi, Zul ( Universitas Muhammadiyah Riau ) , Nasution, Abdillah Arif ( Universitas Sumatera Utara ) , wardayani, Wardayani ( universitas Sumatera Utara )

Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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Abstract

This paper aims to describe qualitative research that began to develop in the field of accounting. Qualitative descriptive method is used to collect data and describe qualitative research in accounting. The results of research can add to the understanding of qualitative research in accounting. Qualitative research provides freedom from the limit of the deductive hypothesis testing obsession that allows to investigate issues and questions that have been neglected by the dominant research paradigm. Assimilating accounting disciplines with other disciplines may open up opportunities for qualitative research. 

Pengaruh Independensi Auditor Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)”

Fitrawansyah, F ( STIE Pertiwi Bekasi ) , Syahnifah, Maulidia ( STIE Pertiwi )

Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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Abstract

In this study studied is the influence of auditor independence on the integrity of financial statements at manufacturing companies listed on the Indonesia Stock Exchange (BEI). In this research use secondary data. The sample of this research is manufacturing company year 2013-2015 by using purposive sampling method. There are 41 companies that meet the criteria as the research sample. This research uses descriptive research with quantitative method. Result of hypothesis test of partial correlation states that variable of auditor independence (X) has no effect to integrity of financial statement (Y) where sig value. (2-tailed) of 0.115 and the probability significance of 0.206> 0.05. While the results of testing the significance of a simple correlation obtained value of auditor independence variable significance of 0.693 value above the level of significance that has been specified that is 0.05. From this research only test one variable that allegedly have an effect on to integrity of financial statement, so that only can explain its influence equal to 0,5%, and the rest influenced by other variable not examined in this research. 

Efisiensi Dan Stabilitas Bank Umum Syariah Di Indonesia

Rusydiana, Aam Slamet ( SMART Indonesia )

Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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Abstract

The Islamic banking industry is currently one of the main indicators of the development of Islamic financial economics in general in Indonesia. This study tries to analyze the CCR and BCC models as a basic model in the DEA to see the level of efficiency of sharia commercial banks in Indonesia for the period 2007-2014. The results of the study conclude that the average efficiency of CRS as a whole from BUS in Indonesia is relatively low at 66%, while the average standard deviation is 0.14. This indicates the poor performance of the Sharia banking industry in general in Indonesia. Nevertheless, the VRS approach of Islamic banks has a higher efficiency value, namely 81%. For the analysis of bank groups with efficiency and stability efficiency criteria for VRS, there are 2 sharia commercial banks in quadrant 1 (high efficiency low stability), there are 4 Islamic banks in quadrant 2 (high efficiency and stability), and 3 Islamic banks into quadrant 3 (low efficiency and stability). Meanwhile there are 2 sharia commercial banks that are in the quadrant 4 category (low efficiency and high stability). 

Analisis Pertumbuhan Penjualan Dan Perputaran Modal Kerja Terhadap Profitabilitas PT. Tiga Pilar Sejahtera Food, Tbk Tahun 2012-2016

Setyawan, Supanji ( Universitas Tidar ) , Susilowaty, S.

Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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Abstract

This study aims to analyze whether there is influence of variable sales growth and working capital turnover on corporate profitability. Sample in this study is the PT. Tiga Pilar Sejahtera Food, Tbk. Data used in this research is secondary data that of annual report of PT. Tiga Pilar Sejahtera Food, tbk in 2012-2015. Data collection method used is documentation. The result of research with multiple linear regression analysis method showed that the partial sales growth variable had a significant positive effect on profitability while the working capital turnover had no significant effect on profitability. The author recommends that companies pay more attention to, utilize and process resources owned to improve corporate profits, so that the increase in corporate profitability can be achieved. 

Faktor-Faktor Yang Mempengaruhi Keputusan Nasabah Untuk Menggunakan Jasa Perbankan Syariah Di Kota Tasikmalaya

Desiana, D. ( Universitas Jenderal Soedirman ) , Susilowati, Dewi ( Universitas Jenderal Soedirman ) , Putri, Negina Kencono ( Universitas Jenderal Soedirman )

Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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Abstract

This study aims to analyze the factors that influence the customers’ decision in using Islamic banking in Tasikmalaya. This study uses a quantitative method. The data used in this study is primary data. Primary data was obtained from questionnaires distributed to a hundred customers of Islamic banking in Tasikmalaya. Analysis of data uses multiple linear regression and the results show that in partial the variable of profit sharing has significantly positive effect on the customers decision to use islamic banking, the variable of religion quality has significantly positive effect on the customer’s decision to use islamic banking, the variable of education has significantly positive effect on the customers decision to use islamic banking,the variable of income doesn’t have significantly positive effect on the customer’s decision to use islamic banking and the variable of products and services have significantly positive effect on the customers’ decision to use islamic banking in Tasikmalaya.

Dana Syirkah Temporer Dan Corporate Governance Mechanism Mempengaruhi Kinerja Maqasid Syariah Bank Syariah Di Indonesia

Zulpahmi, Z. ( Universitas Muhammadiyah Prof. DR. HAMKA ) , Sumardi, S. ( Universitas Muhammadiyah Prof. HAMKA ) , Andika, A. ( Universitas Muhammadiyah Prof. DR. HAMKA )

Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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Abstract

This study aims to determine the effect of temporary syirkah funds, the size of the board of commissioners, board meeting, size of the board of directors, a board of directors meeting, the size of the sharia supervisory board, sharia supervisory board meetings, and sharia maqasid performance in Islamic banking in Indonesia. In this study explanatory methods are used. The variables studied were temporary syirkah fund, board size, a board of commissioners meeting, board size, a board of directors meeting, size of sharia supervisory board, meeting of sharia supervisory board as independent variables and sharia maqasid performance as dependent variables. The population in this study is a Sharia Commercial Bank (BUS). Sample selection technique used judgment sampling and obtained a sample of 6 (six) Islamic banking. Data collection techniques used are document review, namely Islamic banking financial statements. Processing techniques and data analysis used are multiple linear regression analysis, classical assumption test, hypothesis testing, and analysis of the coefficient of determination.

The Role Of Management Accounting Practices In The Use Of The Mediate Relation The Quality Of Information And The Quality Of An Erp System On Performance Of Companies In Indonesia Manufacture

Wajdi, Farid

Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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Abstract

The purpose of this research is to examine and analyze the role of management accounting practices in the mediated relationship influences the quality of the accounting information system and Enterprise Resource Planning systems (ERP) against the performance of the company. Design/ methodology/ approach to hypothesis testing using partial least square approach (PLS). We perform an empirical study against the 89 companies in Indonesia that use ERP systems. Findings indicate that management accounting practices could bring impact on company performance of 63.7%. In this study found the findings that accounting techniques used after the use of Enterprise Resource Planning systems (ERP) can affect the performance of the company amounting to 68.5%. The influence of the use of management accounting provides the mediation role against the improved performance of the company. Research limitations/ implications of this model indicates that the effect of the use of mediation practice of management accounting is an important variable for understanding how to utilize a system of Enterprise Resource Planning (ERP) exactly, but if not There is a push from Top management in accepting changes to it will not be achieved. The practical implications of adopting the system of Enterprise Resource Planning (ERP) systems integration and ensure that the impact on the business value. In order for the system of Enterprise Resource Planning (ERP) has a positive impact on the value of the business, the process of integration with the Enterprise Resource Planning system (ERP) should be ensured. Originality/ value – this research provide new knowledge about the importance of the use of contemporary management accounting practices used with Enterprise Resource Planning systems (ERP) to improve the performance of the company.

Pengaruh Kinerja Perusahaan Terhadap Praktik Manajemen Laba pada Emiten Indeks Saham Syariah Indonesia

Prasojo, P. ( UIN Sunan Kalijaga Yogyakarta ) , Fatayati, Islahuda Rahma ( UIN Sunan Kalijaga Yogyakarta )

Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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Abstract

The research focuses on practice of earnings management. Earnings management is an action performed by managers by giving a good signal to investors through financial statements. The purpose of this research is to test and analyze the influence of Net Profit Margin, Size, Age and Leverage on earnings management practices at companies listed in Indonesia Sharia Shares Index (ISSI) for 2012-2016 period. Based on 127 observed firms, panel data regression of fixed effect models has been used to investigate the relevance of earnings management practices. The results shows that simultaneously Net Profit Margin, Company Size, Age Company (Leverage) and Leverage influence earnings management practice. Partially, the variable Net Profit Margin and Company Size has no significant effect on earnings management practices. Meanwhile, Age of Company and Leverage have significant effect on earnings management practices. 

Pengaruh Stres Kerja, Motivasi Kerja, Kompensasi terhadap Kinerja Karyawan Dengan Lama Kerja Sebagai Variabel Moderating

Irawati, Anik ( Institut Informatika dan Bisnis Darmajaya )

Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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Abstract

This research was conducted to prove empirically the effect of the work stress, the work motivation, the compensation on the employee performance using the working time as the moderating variable. The population in this research was the banking companies employees in Bandar Lampung. The data used in this research was the primary data. The sampling technique used convenience sampling. The independent variables used were the work stress, employee motivation, and compensation. The dependent variable used was the employee performance. The moderating variable was working time. The number of questionnaires used was 26 questionnaires. The data analysis technique used was multiple linear regression. The result of this research showed that the work stress and the work motivation affected the employee performance. Moreover, the compensation did not affect the employee performance. In addition, the working time was not able to moderate the effect of the work stress, the employee motivation, and the compensation on the employee performance