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INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 166 Documents
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PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT Endang Sri Utami
Jurnal Akuntansi Vol 3 No 1 (2015): JURNAL AKUNTANSI VOL. 3 NO. 1 JUNI 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Public accounting profession is a profession that is expected to put confidence as parties can conduct an audit of the financial statements and may be responsible for the opinion given. Of the public accounting profession, the public expects that assessment independent and impartial to the information presented by management companies in the financial statements. This research was conducted with the aim to obtain empirical evidence whether the factors ofcompetence, independence, professionalism, integrity auditor effect on audit quality. T-test results showed that the factors of competence, independence, professionalism auditors effect on audit quality. While factors do not affect the integrity of the auditors on audit quality. The coefficient of determination indicates that the factors of competence, independence, professionalism, integrity of the auditor is able to explain the quality of audits by 85 %, while the remaining 15%is explained by other variables that are not used in this study.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN INVESTASI PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Pulau Jawa dan Sumatera) Sri Suranta; Oktovian Siregar
Jurnal Akuntansi Vol 3 No 1 (2015): JURNAL AKUNTANSI VOL. 3 NO. 1 JUNI 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to know the effect of local government’s characteristics, which are the local government’s administrative age, the size of its investments, the number of SKPDs (working units), the educational background of the head of the local government and intergovernmental revenues, on the compliance of local government investment disclosures and compare the compliance of local government investments disclosures between local governments in Java and Sumatera. The sampling method used is purposive sampling. The study sample consists of 102 district/city governments that report the Local Government Financial Statements for Fiscal Year 2013 and have been audited by the Indonesia’s Supreme Audit Board in 2014. This study uses multiple regression analysis and t-test procedure and also does the classical assumptions test including normality, autocorrelation, heteroscedasticity, and multicollinearity test using Statistical Package for the Social Sciences (SPSS). The results show that the local government’s administrative age has significant effect on the disclosure of local government investments, while the size of its investments, the number of SKPDs (working units), the educational background of the head of the local government and intergovernmental revenues have no significant effect on the disclosure of local government investments. Keywords: local government investment disclosures, local government financial statements, organizational theory, characteristics of an organization.
PENGARUH KUALITAS AUDIT, LEVERAGE, DAN GROWTH TERHADAP PRAKTIK MANAJEMEN LABA Dody Hapsoro; Arla Aulia Annisa
Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit, leverage, dan growth terhadap manajemen laba pada perusahaan manufaktur di Indonesia. Manajemen laba didefinisikan sebagai tindakan manajemen yang berupa campur tangan dalam proses penyusunan laporan keuangan dengan maksud untuk meningkatkan kesejahteraan secara personal maupun untuk meningkatkan nilai perusahaan. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan adalah data sekunder. Sampel dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) periode 2012-2014. Jumlah sampel yang digunakan sebanyak 74 perusahaan yang diambil melalui purposive sampling. Metode analisis penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kualitas audit dan growth berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan leverage berpengaruh negatif dan signifikan terhadap manajemen laba. Kata kunci: Kualitas audit, leverage, growth, manajemen laba
PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Studi empiris pada perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia) Susanti Susanti
Jurnal Akuntansi Vol 1 No 2 (2013): JURNAL AKUNTANSI VOL. 1 NO. 2 DESEMBER 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study was to examine issues relating to the measurement of the quality of empirical studies of financial statement information on the company property and real estate the period 2008-2011 . This study use the four independent variables , namely , leverage , liquidity , firm size , and audit quality and the use of the dependent variable as a proxy for the quality of the timeliness of financial information. This study uses targeted Sampling (purposive sampling) . Population in this research is that companies engaged in property and real estate are listed in the Indonesia Stock Exchange during the study period between 2008 to 2011 . Sample totaled 128 with 32 companies that have been based on the criteria specified . Analysis of research data using multiple linear regression with SPSS Version 16.0 . Based on the analysis performed in this study shows that of the four proposed variables (leverage , liquidity , firm size , and quality audit) only liquidity that have a significant positive impact on the quality of financial reporting information , while leverage , firm size , and quality audit is not affect the quality of financial reporting information. Keywords : leverage , liquidity , firm size , audit quality , timeliness .
PENGARUH DEBT TO EQUITY RATIO, RETURN ON EQUITY, TINGKAT SUKU BUNGA, DAN INFLASI TERHADAP RETURN SAHAM PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2012 Tri Oktiar
Jurnal Akuntansi Vol 2 No 2 (2014): JURNAL AKUNTANSI VOL. 2 NO. 2 DESEMBER 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Penelitian ini dimaksudkan untuk menguji pengaruh Debt to Equity Ratio (DER), Return On Equity (ROE), tingkat suku bunga, dan inflasi terhadap return saham perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia. Variabel independen yang digunakan adalah Debt to Equity Ratio (DER), Return On Equity (ROE), tingkat suku bunga, inflasi dan variabel dependen return saham. Tujuan penelitian ini untuk memperoleh bukti empiris tentang pengaruh Debt to Equity Ratio (DER), Return On Equity (ROE), tingkat suku bunga, dan inflasi terhadap return saham perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) dengan waktu amatan tahun 2007 sampai dengan tahun 2012. Data yang digunakan dalam penelitian ini diperoleh dari Indonesia Capital Market Directory (ICMD) dan Bank Indonesia. Metode analisis data yang digunakan adalah regresi linier berganda, sementara uji hipotesis menggunakan uji simultan (Uji F) untuk menguji pengaruh variabel secara bersama-sama dan uji t dengan tingkat signifikansi 5% untuk menguji pengaruh variabel secara parsial. Berdasarkan hasil pengujian, diperoleh hasil secara simultan Debt to Equity Ratio (DER), Return On Equity (ROE), tingkat suku bunga, dan inflasi berpengaruh terhadap return saham perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia, sedangkan secara parsial Debt to Equity Ratio (DER), tingkat suku bunga, dan inflasi berpengaruh negatif dan signifikan, Return On Equity (ROE) berpengaruh positif signifikan terhadap return saham perusahaan subsektor property dan real estate. Kemampuan prediksi dari keempat variabel tersebut terhadap return saham adalah 15,5% sebagaimana ditunjukkan oleh besarnya adjusted R2, sedangkan sisanya dipengaruhi oleh faktor lain yang tidak dimasukkan ke dalam model penelitian. Kata kunci: Return Saham, Debt to Equity Ratio (DER), Return On Equity (ROE), Tingkat Suku Bunga, Inflasi
PENGARUH PENERIMAAN RETRIBUSI DAN PENETAPAN TARIF OBYEK WISATA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GUNUNG KIDUL TAHUN 2013-2015 Sunarto Sunarto; Reni Dyah Ayu Nur Fatimah
Jurnal Akuntansi Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this research is to determine the effect Admission and Determination of Rates Levy Heritage simultaneously and partially on the level of revenue. The population in this research is a report on actual revenues levies, tariffs sights and Local Revenue 2013-2015 period. The sampling technique used purposive sampling technique. The data in this research will be tested using statistical test, classic assumption test, and analyzed using multiple regression analysis. The results showed that Levy Admission and Determination of Rates Heritage simultaneous positive effect on regional revenue. P-value was 0,000. This means shows that the p-value is smaller than a predetermined level of 5%. In t test, it was concluded that the Levies Revenue partially positive effect on regional revenue. Because it is known that p-value
THE INFLUENCE OF APPLICATION OF MODERNIZATION IN TAXATION ADMINISTRATION SYSTEM TOWARD THE LEVEL OF TAX PAYER COMPLIANCE (Study of KPP Pratama Bantul Individual Tax Payers) Aji Fauzie; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aimed to analyze the effect of the implementation of the modernization of the tax administration system of the level of compliance of individual taxpayers in the Tax OfficeBantul Yogyakarta. This study uses judgment sampling and survey method with a questionnaire to collect data. Respondents were sampled in this study is the individual taxpayer listed on the Tax Office Bantul Yogyakarta . Analysis of research data using simple regression with SPSS 16.0 Based on the analysis of the individual results of hypothesis testing shows that the t value for the modernization of the tax administration system variable (X) on tax compliance ( Y ) of 6.329 , mean t count > t table ( 6.329 > 1.991 ) , had a significance level of 0.000 for the level significance smaller than 0.05 , it means that this study shows the modernization of the tax administration system variables significant positive effect on tax compliance Keywords : Modernization of the system of tax administration , tax compliance, tax administration
PENGARUH INCOME SMOOTHING, GOOD COORPORATE GOVERNANCE, PERSENTASE KEPEMILIKAN MANAJERIAL DAN FIRM SIZE TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN Deranika Ratna Kristiana
Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research aims to examine the effect of Income Smoothing to the level of disclosure of financial reports. The implementation of good corporate governance effects to the level of disclosure of financial reports, managerial ownership effects the to the level of disclosure of financial reports and firm size effects to the level of disclosure of financial reports. The sample used in this research is the top 10 company CGPI (Corporate Governance Perception Index) in the period from 2010 to 2014. Hypotheses are test by multiple linear regression. The results show that Income Smoothing is a positive influence on the level of disclosure of financial statement. There are positive effect between good corporate governance to the level of disclosure of financial reports. There is no positive correlation between percentage of managerial ownership to the level of disclosure of financial reports and positive influence of company size and the level of disclosure of financial statements. Keywords: financial statement disclosure, income smoothing, good corporate governance, managerial ownership, and firm size
ANALISIS KELAYAKAN TARIF AIR BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMER 23 TAHUN 2006 DATA TAHUN 2009 S.D 2012 STUDY KASUS DI PDAM TIRTA DHARMA KABUPATEN SLEMAN Isna Putri Indayani; Sunarto Sunarto
Jurnal Akuntansi Vol 1 No 2 (2013): JURNAL AKUNTANSI VOL. 1 NO. 2 DESEMBER 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Sleman is Badan Usaha Milik Daerah engaged in water services . Apart from being required to be able to meet the water needs of the customer , PDAM Sleman should be wise in determining water rates are economically viable in order to cover expenses incurred to earn the income . Therefore, analysis of water rates is needed to support revenue growth and taps in accordance with Peraturan Menteri Dalam Negeri Nomor 23 Tahun 2006 article 5 paragraf 1of the PDAM revenues must meet cost recovery principle (full cost recovery ) . In examining the water use rate formula of Peraturan Menteri Dalam Negeri Nomor 23 Tahun 2006 and the data used is the financial statement data PDAM Sleman 2009 till 2012. The calculations show the basic water rates , low rates , and the rates prevailing on the taps full Sleman not meet the principle of full cost recovery. From the results of the study also note that the rate of water from PDAM Sleman 2009 data up to 2012 have not been economically viable because they can not cover the entire cost of business or do not meet the principle of full cost recovery. Keyword: full cost recovery, cost of business, price of water
ANALISIS PENGARUH PEMAHAMAN KETENTUAN DAN PRESEPSI WAJIB PAJAK TENTANG PERATURAN PEMERINTAH NOMER 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MELAKSANAKAN KETENTUAN PADA WAJIB PAJAK PELAKU USAHA MIKRO KECIL DAN MENENGAH DI KOTA YOGYAKARTA Yunitha Tri Kartika; Andri Waskita Aji
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine the effect of the provisions of the understanding and perception of actors taxpayer Micro, Small and Medium Enterprises of the Government Regulation No. 46 of 2013 on tax compliance in implementing the provisions of Government Regulation No. 46 of 2013 in the city of Yogyakarta. Sampling in this study using a convenience sampling and questionnaire survey method with the data collection. Respondents were sampled in this study are the individual taxpayers and corporate taxpayers in the city of Yogyakarta. Research data analysis using multiple linear regression with SPSS 17.0. Based on the results of the analysis conducted this study indicate that understanding the taxpayer on Government Regulation No. 46 of 2013 significantly influence taxpayer compliance in implementing the provisions of Government Regulation No. 46 of 2013. While variable taxpayer's perception of Government Regulation No. 46 of 2013 has no effect significantly on tax compliance in implementing the provisions of Government Regulation No. 46 of 2013. Keywords: provision understanding and perception of the taxpayer on government regulation number 46 of 2013.

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