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INDONESIA
Jurnal Akuntansi
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
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Articles 120 Documents
PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN CSR TERHADAP TAX AVOIDANCE Wardani, Dewi Kusuma; Mursiyati, Mursiyati
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.034 KB) | DOI: 10.26460/ja.v7i2.806

Abstract

This study aimed to examine the effect of profitability, independent commissioners, audit committees, and Corporate Social Responsibility (CSR) to the tax avoidance. the sample that used in this research is manufacturing company listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017, based on purposive sampling method was obtained 54 companies. The data in this research was processed using SPSS and Eviews with multiple linear regression method. Hypothesis testing method using significance level of 5%. The result of this research show that the profitability has a significant positive influence to the tax avoidance. Independent commissioners, audit committees, and Corporate Social Responsibility (CSR) do not have significant influence to the tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN GOPUBLIC DI INDONESIA panorama, mega; nuryatno, muhammad
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.337 KB) | DOI: 10.26460/ja.v7i2.971

Abstract

The main objective of this study is to detect whether company size, profitability, company age, and solvency influence audit delay. Random effect model is used for this study. The sample companies involved in this study were obtained from surveys of public companies in the LQ-45 registered on the Indonesian stock exchange. The data covers a five-year period from 2013 to 2017. The results show that the age of the company has a significant influence on audit delay and profitability which has a significant influence on audit delay while the age of the company and solvency does not affect audit delay
PENGARUH UKURAN PERUSAHAAN, UKURAN KAP DAN AUDITOR INTERNAL TERHADAP AUDIT DELAY Yennisa, Yennisa
Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (770.719 KB)

Abstract

The purpose of this research is to analyze the influence of firm size, size of Public Accountant firm, and internal auditors to audit delay. The sample of this research for used 29 manufacture companies sector of consumer goods that listed in Indonesia Stock Exchange (IDX) for the period 2012-2015. The hypothesis proposed were tested by multiple linier regressions models. The results of the research shows that firm size and internal auditors has influence to audit delay. While size of Public Accountant firms do not has influence to audit delay.
DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DALAM SUSTAINABILITY REPORT Putri, Anandita Zulia
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.192 KB) | DOI: 10.26460/ja.v7i2.1013

Abstract

This study examines the factors which influences disclosure of corporate social responsibility in sustainability report on mining companies that listed in Indonesia Stock Exchange. disclosure of corporate social responsibility in sustainability report on mining companies is important issue because mining companies that are closely related to the use of natural resources directly start to engage in a balance between the purpose of obtaining profits and environmental preservation. The sample was all mining companies that disclosure of corporate social responsibility in sustainability report for three years from 2015 until 2017 periods. The factors are profitability, liquidity, leverage, audit committee, board of directors. This study uses purposive sampling to select the sample. This research analyzed using multiple linear regression. Going concern opinion is significantly influenced by profitability, liquidity, audit committee, and board of directors. In the other hand, leverage don?t give effect to disclosure of corporate social responsibility in sustainability report on mining companies.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS PADA TAX AVOIDANCE PADA PERUSAHAAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BEI PERIODE 2014-2017 limbong, andriessen; nuryatno, muhammad
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.133 KB) | DOI: 10.26460/ja.v7i2.973

Abstract

The purpose of this research is to analyze the effect of firm size, leverage, and profitability to tax avoidance. The research population was construction companies listed in Indonesia Stock Exchange (IDX) in period of 2014-2017. Sampling method used was purposive sampling method with a sample of 8 companies during the observation period of 4 years in a row for a total of 32 samples. Analysis method of this research used multiple regression. The results showed that firm size and profitabiliti has no significant effect on tax avoidance, and leverage has a significant positive effect on tax avoidance.
PENILAIAN TINGKAT KESEHATAN BANK METODE RISK BASED BANK RATING DAN DEPOSITOR FUNDS BPR SYARIAH DI INDONESIA Niandari, Nanik; Grediani, Evi; Yustrianthe, Rahmawati Hanny
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.963 KB) | DOI: 10.26460/ja.v7i2.1053

Abstract

This study aims to analyze the bank health level using the risk-based bank rating method against depositors funds. The bank health level is proxied in NPF, PPAP, FDR, ROA, Profit, BOPO, and CAR. The results of this study indicate that PPAP, Profit, BOPO, and CAR show negative and significant influences. Whereas NPF, FDR and ROA show no significant effect on depositor funds. The implications of this study are expected to make BPRS more attention, maintain and improve financial ratios that affect the level of health so that people increasingly believe in placing their funds.
PENILAIAN ATAS STRUKTUR PENGENDALIAN INTERNAL PADA RUMAH SAKIT PERTAMINA PLAJU DALAM HUBUNGANNYA DENGAN PEMERIKSAAN AKUNTAN PUBLIK Safitri, Rika Henda
Jurnal Akuntansi Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.968 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan pelaksanaan pengendalian internal secara keseluruhan di dalam Rumah Sakit Pertamina Plaju. Penelitian ini merupakan jenis penelitian deskriptif kualitatif dengan menggunakan data primer dan data sekunder yang diperoleh melalui wawancara, observasi, dan dokumentasi dengan dokumen yang terkait dan pihak yang berkepentingan dengan pengendalian internal di Rumah Sakit Pertamina Plaju. Dalam penelitian ini, penulis menggunakan teori pengendalian internal COSO. Hasil dari penelitian ini menunjukkan bahwa pengendalian internal yang diterapkan di Rumah Sakit Pertamina Plaju telah berjalan dengan baik, akan tetapi masih terdapat kelemahan sehingga perlu diperbaiki agar struktur pengendalian internal rumah sakit menjadi lebih baik.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGARAN, STRUKTUR DESENTRASLISASI, AKUNTABILITAS PUBLIK DAN PENGAWASAN FUNGSIONAL TERHADAP KINERJA MANAJERIAL PEMERINTAH DAERAH Rahmayati, Anim
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.292 KB) | DOI: 10.26460/ja.v7i2.780

Abstract

This study aims to analyze the effect of budgeting participation, clarity of budget targets, decentralization structure, public accountability and functional supervision of managerial performance in Dinas Dinas in Wonogiri District. The research method used in this study is quantitative research using primary data. Primary data was obtained by distributing questionnaires to respondents, namely head of department, head of finance, and head of field at the agencies in Wonogiri Regency, amounting to 87 respondents. The data analysis technique uses multiple linear regression analysis. The results showed that budgetary participation, clarity of budget targets, decentralized structure and public accountability had an effect on managerial performance in Dinas-Dinas in Wonogiri district. While functional supervision has no effect on managerial performance in Dinas-Dinas in Wonogiri District. Keywords: managerial performance, budgeting participation, clarity of budget goals, decentralized structure, public accountability, functional supervision.  
AN ANALISIS LAPORAN ARUS KAS SEBAGAI DASAR PENGUKURAN KINERJA KEUANGAN RUMAH SAKIT UMUM DAERAH (STUDI KASUS PADA RSUD DI SUMATERA SELATAN) Safitri, Rika Henda
Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.022 KB)

Abstract

The purpose of this research it is analyzing the ratio of cash flow in managing funds rsud in south and to analyze how the financial performance of the hospital in south sumatra based on the analysis of the ratio of cash flow . The methodology that was used in writing this is desksriptif quantitative analysis by the use of the ratio of cash flow. Data in research is secondary data of the annual financial report which includes the hospital , cash flow report , and the primary data which includes information through the internet and journal. The results of research that it is processed using the ratio of cash flow this indicates that the performance of the district general hospital in south is not good. This is shown by the results of the analysis the ratio of cash flow on average less than 1. An analysis of the ratio of cash flow performance measurement method is not used .Because the ratio of cash flow analysis using data and a lot of equity , while in the district general hospital , not showing the data.
- PENGARUH HUMAN CAPITAL, STRUCTURAL CAPITAL, RELATIONAL CAPITAL TERHADAP PENERAPAN GOOD UNIVERSITY GOVERNANCE DI UNIVERSITAS BANGKA BELITUNG DAN POLITEKNIK MANUFAKTUR BANGKA BELITUNG Wardhani, Rulyanti Susi
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.936 KB) | DOI: 10.26460/ja.v7i2.968

Abstract

Tujuan penelitian ini untuk menguji secara empiris tentang kontribusi  intellectual capital  terhadap penerapan good university governance di Universitas Bangka Belitung dan Politeknik Manufaktur Bangka Belitung. Populasi penelitian ini adalah perguruan tinggi negeri yaitu Universitas Bangka Belitung dan Politeknik Manufaktur Bangka Belitung. Responden dalam penelitian ini Wakil Rektor, Wakil Dekan, Ketua Satuan Pengawasan Intern, pengujian data untuk menjawab hipotesis menggunakan uji regresi. Hasil dari penelitian ini bahwa human capital memberikan pengaruh secara signifikan terhadap good university governance, untuk structural capital tidak berpengaruh dan signifikan terhadap good university governance, sedangkan relational capital berpengaruh dan signifikan terhadap good university governance.

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