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JURNAL AKUNTANSI DAN AUDITING

akuditi
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Published by Universitas Diponegoro

ISSN : 14126699 EISSN : 25497650 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations.

Arjuna Subject : -

Articles 132 Documents

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DETERMINAN PARTISIPASI PENGANGGARAN DAN PENGARUHNYA TERHADAP KINERJA MANAJERIAL APARAT PEMERINTAH DAERAH KABUPATEN BANYUMAS Wahyuningsih, Sulung; Pramuka, Bambang Agus
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 1, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study analyzed the effect of work attitudes, need for achievement, locus of control, anddecentralization on managerial performance of local government officers, with the budgetaryparticipation as an intervening variable, which was developed from the study of Din (2008). Datawas obtained from 115 SKPD officials of Banyumas regency using purposive sampling methodthrough questionnaires. Data analysis was performed with the Structural Equation Model (SEM).The results of this study indicated that there was no significant effect of work attitude on thebudgetary participation, but it has positive and significant direct impact on managerialperformance of local government officers. The need for achievement had a positive and significantimpact on budgetary participation, but it does not directly affect managerial performance of localgovernment officers. Locus of control did not have significant influence to the budgetaryparticipation and managerial performance of local government officers. Decentralization hadpositive and significant impact on budgetary participation and managerial performance of localgovernment officers. Budgetary participation has positive and significant impact on managerialperformance of local government officers. Budgetary participation was only mediating the effect ofneed for achievement on managerial performance of local government officers.Keywords:work attitude, need for achievement, locus of control, decentralization, participationbudgeting, managerial performance, banyumas local government officials,

PROFESIONALISME AKUNTAN PENDIDIK : PERSPEKTIF ATAU TRIGER KUALITAS LULUSAN AKUNTANSI DI ERA MASYARAKAT EKONOMI ASEAN Mardjono, Enny Susilowati; Solikhan, Badingatus
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The research examines the effect competences, professional commitment of accountant educatorstoward The quality of graduates in accounting in facing Asean Economic Community. Thisresearch use sample consisted of 66 accountant educators private universities in Semarang.The data are taken with method of collecting data into questionnaires central. Selection ofsamples by using purposive sampling. The hypothesis testing model using Partial Least Squareanalysis (PLS). The result of the research indicated, Competences, Professional Commitment ofAccountant educators are factors that affect positively on The quality of graduates in Accounting.The positive result gives contribution that improving the quality of human resources, competenceand professional commitment educators accountant is a necessary condition for achieving thelevel of success in the future. These findings contribute that improving the quality of accountinggraduates through professional commitment strategies of educators accountants such asbeing independent, enhancement training and conferences, work teamwork and improving thecompetence that relevant with orientation of the accounting department and be able to evaluateobjectively learning will realize the Indonesian people who are ready to face the regional andglobal economy as AFTA (Asean Free Trade Area), APEC(Asia Pacific Economic Community),GATT (General Agreement on Tariffs and Trade)/ WTO (World Trade Organization), and tomeet the ASEAN Community 2015.

ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA Sari, Dea Nurfika; Haryanto, Haryanto
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 2, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta. This study is a replication of the research that has been done by Alzeban and Gwilliam in Saudi Arabia. There are 4 (four) independent variables that affect internal audit effectiveness as dependent variable. There are competence of internal auditor, the relationship between internal and external auditor, auditee support to internal audit activity, and independence of internal auditor. The population in this research is 51 internal auditor working in Inspectorate office at Province Special Region of Yogyakarta. This study uses primary data in the form of questionnaire. All of questionnaire can be processed. The datawere collected were processed using PLS analysis with SmartPLS 3 program. Statistical tests showed that three of four independent variables, there are the competence of the internal auditor, the auditee support and the independence of the internal auditor affect the effectiveness of the internal audit. while relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness Keywords: Internal auditor effectiveness, competence of internal auditor, relationship between internal and external auditor, auditee support to internal audit activity, independence of internal auditor.

PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to analyze the affect of industry type, company size, and profitability on thecorporate social responsibility in annual reports. Collecting data using a purposive samplingmethod to non-financial companies listed in Indonesia Stock Exchange in 2009. There are 92companies are used as research samples. Hypothesis testing is done with multiple regressionanalysis. This study used independent variable like: industry type, company size, profitability;and so the dependent variable used is corporate social responsibility. The results ofregression models indicate industry type and firm size affect to corporate socialresponsibility. However, company profitability doesnâ€™t affect to corporate socialresponsibility. By the way, that profitability doesnâ€™t have association with the corporatesocial responsibility disclosure.Keywords:corporate social responsibility, industry type, company size, profitability.

Pengaruh Variabel Usaha dan Keterampilan pada Hubungan Insentif Moneter terhadap Kinerja Budiarti, Laeli
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Previous researchs indicates that monetary incentives have a substantial impact on performance.This research investigates the effects of individual effort and skill on task performance. Theperformance of 71 managers of bank in Indonesia were examined. Using regression analysis,results obtained in this study showed that efforts has mediation effect, while skills has moderatoreffect on the relationship between incentives and managerial performance.

INTERNALISASI NILAI-NILAI BUDAYA GORONTALO â€œRUKUNO LO TAALIYAâ€ DALAM PENETAPAN HARGA JUAL PADA PEDAGANG TRADISIONAL DI KOTA GORONTALO Anwar, Fitria; Amaliah, Tri Handayani; Noholo, Sahmin
JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 2, Tahun 2015
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The aim of this study was to describe how to determined traditional selling price based on Gorontaloâ€™s culture value, Rukuno Lo Taaliya. This study was a qualitative research by using Â ethnometodology approach. The results of this study indicated that in setting the selling price based on â€œRukuno Lo Taaliyaâ€ embodied some value such as honesty, mutual help, sincerity, trust and deep affection. These values reflected gratefulnees to God as part ofÂ the worship and shadaqah. Selling price was notÂ strictly formed by Â the things relating money but also Â reflected the common value which is believed by the cultural society.

Pengaruh Karakter Eksekutif, Ukuran Perusahaan, Kualitas Audit, dan Komite Audit Terhadap Tax Avoidance Pujilestari, Retno; Winedar, Mustika
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 2, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to examine the effect of Executive Character, Company Size, AuditQuality, and Audit Committee on Tax Avoidance. Executive Character is measured bycalculating company risk, Company Size is determined based on company size, AuditQuality is stated based on who KAP audits the company, and Audit Committee isdetermined based on the number of Audit Committees in the company. While TaxAvoidance is measured by CETR. By taking samples of mining companies that areactive and listed on the Indonesia Stock Exchange for the period of 2012 to 2016selected by purposive sampling technique, the research data collected throughdocumentation techniques are then analyzed by multiple linear regression and theresults show that Executive Character, Company Size, Quality Audit, and the AuditCommittee simultaneously have a significant effect on Tax Avoidance. But partiallyonly Audit Quality has an effect on Tax Avoidance.

PENGARUH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM (STUDI KASUS PADA PERUSAHAAN PERAIH PENGHARGAAN ISRA 2009-2010) Aldair Rorin Akis; Siti Mutmainah
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This research studies the impact of Indonesia Sustainability Reporting Award (ISRA) announcementto abnormal return and trading value activity. The impact of award publication could be seenfrom whether there are some differences between abnormal return and trading value activitybefore and after ISRA announcement. The research samples are 16 companies which acceptedthe appreciation of ISRA period 2009-2010. The research data that used is secondary data thatconsist of daily closing price of shares and daily trading volume with an event period 5 days beforeannouncement and 5 days after announcement by used a market adjusted model for expectedreturn. Hypothese are tested by paired samples t-test. The result of this research proves that thereis no difference abnormal return before and after ISRA 2009-2010 announcement, Trading valueactivity have no difference before and after ISRA 2009-2010 announcement.

DETERMINAN AKURASI PELAPORAN ASET DAERAH Haryanto, Haryanto
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study examines empirically internal factors (knowledge and ethical perception) and externalfactors (obedience pressure and task complexity) on accuration of asset reporting that wasprepared by pengguna barang/kuasa pengguna Â barang. Sample Â of the Â study Â used Â sixty onesamples to the pengguna barang/kuasa pengguna barang who took duty on local governmentin Indonesia. Convinience sampling method is used as sampling method. This study usedquesionaire that were given directly to the pengguna barang/kuasa pengguna barang. Theanalyzis method was used in this study is double regression analysis. The study shows resultthat external factors (obedience pressure and task complexity) has no significant influence onaccuration of asset reporting that was prepared by pengguna barang/kuasa pengguna barang.However the internal factors (knowledge and ethical perception ) has significant influence onaccuration of Â asset Â reporting Â that Â was prepared Â by Â pengguna barang/kuasa pengguna barang.

TATA KELOLA DAN RISIKO BANK SYARIAH DI INDONESIA PERIODE 2008-2016 Siti Mutmainah
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 2, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study investigates the effect of corporate governance on Islamic bank’s risk in Indonesia during 2008-2016. The bank’s governance consists of board of commissioner (including risk control committe and audit committee), management, and sharia supervisory board. Because of the existence of these boards is a mandatory, hence this research focus on the amount of members and meetings in each board and committee. Results show that the amount of meetings held by management and risk control committee negatively influence the financing risk. This research implies the Islamic banks to strenghten their governance to control their banks’ risk. This research also recommends Central Bank and National Sharia Board to be more effective in performing its supervisory function.

Page 1 of 14 | Total Record : 132

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