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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 116 Documents
PENGARUH PENEGAKAN HUKUM DAN GENDER TERHADAP PENGGELAPAN PAJAK DIMEDIASI OLEH MORAL PAJAK Zirman, Zirman
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.394 KB) | DOI: 10.15408/akt.v8i2.2768

Abstract

This study aimed to examine the effect of law enforcement and gender on taxevasion, mediated by moral taxes. The population in this study is an individual taxpayer whois registered on tax office of Prtama Tampan. The sampling technique used is conveniencesampling with total sample of 64 individual tax payer. The technique analysis used isStructural Equation Model with software Smart PLS. The results showed that law enforcementsignificant positive effect on tax morale, while gender does not affect on tax morale. Taxmorale significant negative effect on tax evasion. The analysis also showed tax moralemediates the effect of law enforcement on tax evasion, against tax morale does not mediatethe effect of gender on tax evasionDOI: 10.15408/akt.v8i2.2768
MOTIVASI IKUT PENDIDIKAN PROFESI AKUNTANSI DAN MENJADI AKUNTAN PUBLIK: STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI Aulia, Sandra; Fitriany, F.; Anggraita, Viska; Arywarti, A.
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 | Full PDF (549.08 KB) | DOI: 10.15408/akt.v12i1.11427

Abstract

The effectiveness of Accounting Professional Education goals is a big question for various parties. This study aims to analyze the factors that influence students? interest in taking Accounting Professional Education and become Public Accountant. The procedure used in analyzing data uses Structural Equation Modeling (SEM). Total sample of 710 accounting undergraduate students. The results of this study indicate that career motivation factors, student perceptions of the accounting profession are positively related while the duration of education is negatively related to students? interest in participating in PPAk. Interest in participating in PPAk, students ?perceptions and duration of education, Type A and age characters are positively associated with students? interest in becoming public accountants. This study contributes to the existing research in identifying factors that influence students? interest in participating in Accounting Professional Education and being Public accountant
PENGARUH PERMODALAN, KUALITAS ASSET, RENTABILITAS DAN LIKUIDITAS TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI INDONESIA Ningsih, Widiya; Badina, Tenny; Rosiana, Rita
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 | Full PDF (156.59 KB) | DOI: 10.15408/akt.v10i1.6116

Abstract

The purpose of this study to analyze the influence of capital, asset quality, profitability and liquidity to profitabilitas. Population in this study is the Islamic Rural Bank (BPRS) registered at Bank Indonesia. Total sample of 12 selected by using purposive sampling, uses secondary data obtained through the website www.bi.go.id. The analytical method used in this research is Multiple Linear Regression and Software SPSS 22 as a tool to test the hypothesis. The results of this study are: capital, asset quality and liquidity does not affect the profitability, earnings negatively affect profitability.
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 | Full PDF (249.926 KB) | 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
PERILAKU KECURANGAN AKADEMIK MAHASISWA: DIMENSI FRAUD DIAMOND DAN GONE THEORY Budiman, Nita Andriyani
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.141 KB) | DOI: 10.15408/akt.v11i1.8807

Abstract

The purpose of this research is to analyze the influence of fraud diamond and gone theory on student academic cheating behavior. Fraud diamonds tested in this study are pressure, opportunity, rationalization, and ability, while the tested theory is greed, need and disclosure. Respondents of this research are accounting students in Central Java. Primary data used in this study were collected by using questionnaires delivered directly to the respondents. Sampling method using purposive sampling technique with the number of respondents as much as 167. Hypothesis testing is done by Structural Equation Modeling (SEM) technique with AMOS program. The results of this study prove that rationalization, ability, and disclosure have effect on student's academic cheating behavior, while pressure, opportunity, greed, and requirement have no effect on to student's academic cheating behavior.
KAUSALITAS MENTAL ACCOUNTING DAN PENGAMBILAN KEPUTUSAN INVESTASI MESIN PRODUKSI: SUATU STUDI EKSPERIMEN Abdani, Fadlil; Nurdin, Fajar
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.77 KB) | DOI: 10.15408/akt.v12i2.11703

Abstract

This research is included in the true experiment which aims to test the main effect and the interaction effect of mental accounting and self efficacy on investment decisions on production machinery. The method used is the true experiment, with the design of 2 x 2 between subjects that uses two levels of mental accounting (existing or absent) and two levels of self efficacy (high or low). Statistical tests are used with ANOVA, for the first and second hypotheses using One Way Analysis of Variance and for the third hypothesis using Two Way Analysis of Variance. The results of the study found that mental accounting proved to influence the investment decision making of production machinery. Self efficacy is also proven to have an effect on investment decisions in production machinery. While the interaction effect between mental accounting and self efficacy does not affect the investment decision making of a production machine.
INTELLECTUAL CAPITAL DISCLOSURE: STUDI KOMPARASI ANTARA UNIVERSITAS DI INDONESIA DAN MALAYSIA Ulum, Ihyaul; Tenrisumpala, Andi; Wahyuni, Endang Dwi
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.623 KB) | DOI: 10.15408/akt.v9i1.3582

Abstract

The aim of this study is to identify the intellectual capital disclosure practices of Indonesia and Malaysian universities. 5 best universities from Indonesia and Malaysia based on webometrics 2015 survey was used as the object of study. Intellectual capital component used in this study is a framework developed by Ulum (2011) which consist of 46 items: 8 items human capital, 23 items structural capital, and 15 items relational capital. Mann-Whitney test with SPSS 21 was used to analyze the data. The results showed that there were no differences between universities in Indonesia and Malaysia in disclosing information about the IC through their website. Based on the amount of information disclosed, both universities in Indonesia and Malaysia were more likely to disclose information in a narrative format.DOI: 10.15408/akt.v9i1.3582
Peningkatan Voluntarty Tax Compliance dan Kinerja Direktorat Jenderal Pajak Sulistiani, Dwi; Lestari, Yona Octiani
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.947 KB) | DOI: 10.15408/akt.v10i2.6135

Abstract

This study aimed to compare the tax revenue between before and after the implementation of Government Regulation No. 46 In 2013, and knowing the efectiveness of voluntary tax compliance’ increase tax-payer for SMEs. The study was conducted by using a mixed method in which for the first goal using different test methods of quantitative premises while the second goal using qualitative descriptive method to illustrate the effectiveness of the regulation. The results showed that the tax revenue after the implementation of  the regulation indeed there is a greater difference than before the implementation of these regulations. The second result shows that the application of the regulation is less effective in the first 5 months of implementation.
Studi Fenomenologis Tentang Implementasi Tata Kelola Perguruan Tinggi Badan Hukum di Indonesia Sagara, Yusar; Yustini, Santi
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.518 KB) | DOI: 10.15408/akt.v12i2.13226

Abstract

This study examines the laws and regulations that form the legal basis of governance of state universities and their implications for academic and non-academic autonomy. The purpose of this study is to find answers to policies and practices of academic and non-academic governance and find alternative support of university management concepts and practices from the study of laws and regulations on higher education and legislation on state finance. Data analysis is using qualitative by studying the ideal concept (according to regulation, observation and documentation). The results of this study conclude that the governance of state universities in the context of academic autonomy is still too dominated by the government. In non-academic autonomy is also not yet fully implemented such as organizational structure, staffing, finance, and international cooperation.
Pengaruh Karakteristik Perusahaan Terhadap Kualitas Pelaporan Keuangan dan Dampaknya Terhadap Efisiensi Investasi Raharjo, Teguh Budi
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.006 KB) | DOI: 10.15408/akt.v10i2.4681

Abstract

This study analyzes and describes the condition of the financial reporting quality manufacturing company in Indonesia, determinants and impact. The deciding factor analyzed the quality of financial reporting is characteristic of companies that include the structure of the company (firm structure), monitoring the company (firm monitoring) and firm performance. While the method of nanalysis performed by Path Analysis. The study concluded that of the three variables that were analyzed, only performance and monitoring variables proved to affect the quality of financial reporting. The variable structure of the companies does not affect the quality of financial reporting. Associated with the efficiency of investment, generally of four independent variables were analyzed (structure, monitoring, performance, quality financial reporting) affect not directly on the efficiency of investment. 

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