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INDONESIA
AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Published by Universitas Sriwijaya
ISSN : 19784392     EISSN : 26857030     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting Information System and Inovation 8. Business Ethics 9. Capital Market.
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol 10, No 2 (2016): AKUNTABILITAS" : 6 Documents clear
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING (STUDI EMPIRIS PADA PERUSAHAAN YANG MASUK DALAM JAKARTA ISLAMIC INDEX) Riski Kurniawan; Tertiarto Wahyudi; Kencana Dewi
AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i2.8894

Abstract

This study aims to determine the effect of corporate governance mechanism which proxied by institutional ownership, board of commissioners education background and audit committee meeting frequency as well as the effect of the profitability and financial leverage on the practice of smoothing profits (income smoothing). The study sample by 11 companies. This study used a methods quantitative approach and multiple regression data analysis using SPSS version 21. The results showed that in partial institutional ownership effect on positively to the practice of smoothing profits (income smoothing) while audit committee meeting frequency and profitability effect negative to the practice of smoothing profits (income smoothing) and board of commissioners education background and financial leverage has no effect to the practice of smoothing profits (income smoothing) on companies in the Jakarta Islamic Index. Simultaneously the institutional ownership, board of commissioners education background, audit committee meeting frequency , profitability, and financial leverage effect on the practice of smoothing profits (income smoothing) on companies in the Jakarta Islamic Index.
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2011-2015 Heni Kurnia; Mukhtaruddin Mukhtaruddin; Emylia Yuniartie
AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i2.8890

Abstract

The purpose of this study is to examine and analyze whether the financial factors (liquidity, productivity, and bank debt) and non-financial factors (maturity and auditor reputation) effect on bond’s rating. This study is a hypothesis testing, with 11 companies enlisted in Indonesian Stock Exchange in 2011-2015, as the sample issuing bond and rated by PT. PEFINDO. The type of data used in this research was secondary data. The required data was obtained from the official website of Indonesian Stock Exchange and PT. PEFINDO, then it will be analyzed using logistic regression analysis and hypothesis testing using the chi-square test and wald test. From the results of the model summary, it shows the values of 0,354 or 35,4%, that means the contribution from liquidity variables, productivity, bank debt, maturity, and auditor reputation towards the ranked bonds are 35,4%, while the rest 64,4 % are described by other factors that are not included in this research.
PENGARUH KOMPETENSI DAN INDEPENDENSI ACCOUNT REPRESENTATIVE TERHADAP STRATEGI PENGAMANAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA PALEMBANG Intan Ramadhana
AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i2.8891

Abstract

The purpose of this Research is to analyze the influence of competence and independence Account Representative toward strategy tax reception of security at Pratama Office Service Tax in Palembang City. The Population in this research are KPP Pratama Palembang Ilir Timur, KPP Pratama Palembang Ilir Barat, and KPP Pratama Palembang Sebrang Ulu. The Sample is taken by method ofsaturated sample it's mean all populations are sampled. The Total of questionnaire which is spread are 102 questionnaires. This Research is using analysis test of multiple regression.The result of analysis in this research is to show that the competence of Account Representative has significant effect toward strategy tax reception of security at Pratama office service tax in Palembang city. While Account Representative independence has no significant effect toward strategy tax reception of security at Pratama office service tax in Palembang city. At the same time be competence and independence Account Representative take effect toward strategy tax reception of security at Pratama office service tax in Palembang city.
ANALISIS SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASET DAERAH (PPKAD) KABUPATEN LAHAT Restu Inayah; Arista Hakiki; Relasari Relasari
AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i2.8892

Abstract

This research discussed about the analysis of regional management information system (SIMDA) for finance at Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah) (PPKAD) of Lahat Regency. Data Analysis method used in this research was the qualitative descriptive with the system approach a decipherment from an information system, which is accrual based SIMDA for Finance into part of the components (with the purpose) to identify and evaluate problems, chances, ,obstacles, and needs thus recommendation can be suggested.The result of the research showed that there are excellences, limitations, and internal controls on the regional management information system (SIMDA) for finance at Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (PPKAD) of Lahat Regency.
PENGARUH DIVERSITAS DEWAN DIREKSI DAN KOMISARIS, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yusiresita Pajaria; Inten Meutia; Marlina Widiyanti
AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i2.8893

Abstract

This study aimed to analyze the influence of diversity of boards of directors and commissioners consisting of gender diversity, diversity of nationalities, diversity education, firm size and profitability on the disclosure of Corporate Social Responsibility (CSR) .The manufacturing sector listed in Indonesia Stock Exchange 2011-2015 used as the sample in this study. Sample selection is done by purposive sampling method and acquired 42 companies with a number of observations as much as 210. The data analysis technique used is multiple linear regression analysis.Based Fhitung 0.001 0.001 with a significance of less than 0.05. This shows that all independent variables simultaneously is a significant explanatory on the dependent variable, so that the model used for the study worthy (fit). In a partial test (t test) to determine whether the independent variable Gender, ethnicity, education, firm size, and ROA  partially or individually CSR affect the dependent variable (Y),test results show that the diversity of gender, nationality, and the size of the company's influence on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, educational diversity and profitability no influence on the disclosure of Corporate Social Responsibility (CSR).
Analisis Pengaruh Kinerja Keuangan, Leverage, Ukuran Perusahaan dan Sertifikasi Lingkungan Terhadap Kualitas Pengungkapan Lingkungan (Studi Empiris Pada Industri Pertambangan yang Terdaftar di BEI) Amanda Oktariyani; Inten Meutia
AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i2.8889

Abstract

This study aims to look at the effect of financial performance, leverage, company size and environmental certification on the quality of environmental disclosures. The population in this study was the mining industry that was listed on the Stock Exchange in the period 2011-2014. Based on the purposive sampling technique, there were 17 companies selected. The research data used is obtained from the company's annual report. The data analysis method used is panel data regression. The results showed that financial performance has a negative and significant influence on the quality of environmental disclosures, while leverage has a positive and significant effect. However, company size and environmental certification do not show a significant effect on the quality of environmental disclosures.

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