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All Journal Jurnal Manajemen dan Bisnis Sriwijaya SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ekonomi Global Masa Kini AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Sricommerce: Journal of Sriwijaya Community Services Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Journal of Social Science
Tjandrakirana, Rina
Faculty Of Economics, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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Journal : AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi

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PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KINERJA AUDITOR INTERNAL BANK BUMN DI KANWIL PALEMBANG Nurmawati Oktaria; Rina Tjandrakirana
AKUNTABILITAS Vol 6, No 1 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i1.3104

Abstract

This research is devoted to assessing the performance of internal auditors in banking. The deteriorating performance makes a banking becomes unhealthy or not in accordance with the standards, then the necessary internal controls conducted by the bank's internal audit. And in assessing the professionalism of internal auditors, viewed from the aspect of competence and independence of auditors. Population of this study is the custom auditors in Palembang Region by taking 21 auditors for sample. Data collection was done by using enquete with likert scale. Data analysis was conducted by using multiple correlation and regression method at significance 98,2%. Types of data collected, obtained from the questionnaire answers are filled by internal auditors who were respondents in the form of literary study and previous studies. This study aims to measure the influence of competence and independence of the auditor's performance and level of correlation between these variables. The proposal is expected to become the company's view in selecting an auditor who has performed well. Keyword : competence, independence, performance
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA RUMAH SAKIT SRIWIJAYA EYE CENTRE PALEMBANG Siti Maryana Fatrianisa; Rina Tjandrakirana; Yulia Saftiana
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8919

Abstract

This research aims to determine the accounting treatment of fixed assets in the Hospital Sriwijaya Eye Centre in which the company is engaged in the healthcare field. And to determine whether the accounting treatment of fixed assets of the company in accordance with generally accepted accounting treatment so as to provide future benefits to the company. Hospital Sriwijaya Eye Centre in general get their fixed assets in two ways: credit purchases, and assemble or build own fixed assets. The method used to calculate depreciation is the straight-line method for all assets except land. The results of the analysis and research conducted at the Hospital Sriwijaya Eye Centre that plant and equipment and depreciation methods used in principle has been implemented consistently and do not deviate from accounting standards generally accepted. But in this case the adjustment between the economic utilization of assets with depreciation methods applied by the company so that there are not appropriate assets that still need to be adjusted using the depreciation method to be able to provide future benefits to the company.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DIBURSA EFEK INDONESIA TAHUN 2010-2014 Atikah Mustika; Rina Tjandrakirana DP; Ika Sasti Ferina
AKUNTABILITAS Vol 9, No 2 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i2.8861

Abstract

This study aims to determine the influence of Intellectual Capital on Financial Performance of Banking Company in Indonesia. This study uses a Pulic Method (VAICTM) in measuring the performance of Intellectual Capital separately-using Human Capital Efficiency, Structural Capital Efficiency , Capital Employed Efficiency, or aggregately –using Value Added Intellectual Coefficient. ROA (Return on Asset)is a proxy of financial performance as the dependent variable.Purposive sampling method is used to determine the samples of this study.There are 12 banking companies that are listed in Indonesia Stock Exchange from 2010 to 2014.Results showed that simultaneously there is significant influence between Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency and Value Added Intellectual Coefficient with ROA. However, if the measurements performed on the components of VAICTM (HCE,SCE and CEE) then only Structural Capital Efficiency , Capital Employed Efficiency and Value Added Intellectual Coefficient that have positive and significant influence on ROA.
TAX AVIODANCE DAN FAKTOR DETERMINAN PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BEI Rina Tjandrakirana; Ermadiani Ermadiani; Anton Indra Budiman
AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i1.15804

Abstract

This study aims to determine and test the factors that influence tax avoidance in the coal mining subsector. In this study, tax avoidance is measured using the Effective Tax Rate (ETR) as the dependent variable. This study uses a sample in the form of financial reports from coal mining companies listed on the Indonesian stock exchange for the period 2014-2019. The research sample was determined by purposive sampling technique, in order to obtain 9 companies that met the requirements as samples. Data analysis was carried out by classical assumption test and hypothesis testing using multiple linear regression method. The results of this study indicate that the factors that influence tax avoidance in coal mining companies, namely company size, independent commissioners, and audit quality have an effect on tax avoidance. Meanwhile, Leverage has no effect on tax avoidance.
Co-Authors Adhitama, Fardinant Ahmad Widad, Ahmad Anton Indra Budiman Aspahani ASPAHANI ., ASPAHANI Atikah Mustika Budiman, Anton Indra Burhanuddin Burhanuddin Diani, Erma Dwi Rini Dwirini Dwirini Dwirini, Dwirini Eka Meirawati Ermadiani Ermadiani, Ermadiani Galih Ramadhan Adinegara Harun Delamat HASNI YUSRIANTI Ika Sasti Ferina, Ika Sasti IRA APRILITA Media Kusumawardani, Media Meirawati, Eka Meva Monika Nurmawati Oktaria Permatasari, Ariadna Rochmawati Daud, Rochmawati Rohman, Abdul Rosita, Putri Siti Maryana Fatrianisa Soediro, Achmad Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ubaidillah Yulia Saftiana