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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 12, No 1 (2018): AKUNTABILITAS" : 6 Documents clear
PENGARUH IDENTITAS PROFESIONAL, LOCUS OF COMMITMENT, DAN INTENSITAS MORAL TERHADAP INTENSI AUDITOR UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK SUMATERA BAGIAN SELATAN) Muhammad Iqbal; Mukhtaruddin Mukhtaruddin; Abu Kosim
AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i1.9305

Abstract

The purpose of this study was to obtain empirical evidence of the influence of professional identity, locus of moral commitment and intensity on intense auditor to perform an action whistleblowing. This study uses the concept of Theory of Planned Behavior as a theoretical basis. The population in this study is the auditor who worked on a public accounting firm in Southern Sumatra. The sampling technique in this study using a convenience sampling method. Results showed that the variables professional identity and locus of commitment not significant. While the variable intensity of the moral influence significant effect.
PENGARUH INDEPENDENSI AUDITOR, PENGALAMAN KERJA AUDITOR, KOMPLEKSITAS AUDIT, TIME BUDGETPRESSURE, DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI PALEMBANG) Samuel Dio Gyer; Harun Delamat; Ubaidillah Ubaidillah
AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i1.9306

Abstract

This research aimed to analyze and provide empirical evidence of the influence of auditor’s independency, auditor’s work experience, audit complexity, time budget pressure, and due professional care toward audit quality. The population was all of auditor who works at Accounting Public Firm in Palembang. The sample used in this research was saturated sampling which all of auditor agree to be respoden were 37 auditor. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The statistic method used was multiplied regresion analysis used SPSS 20 with hypothesis testing of statistic t and F test.The results of research show that : auditor’s independency, auditor’s work experience, audit complexity and due professional carehave positive and significant influence to audit quality partially. Variable time budget pressure has no and significant influence to audit quality. Variable auditor’s work experience was a dominant for influencing audit quality. Variable auditor’s independency, auditor’s work experience, audit complexity, time budget pressure, and due professional care have positive and significant effect on audit quality simultaneously amounted to 52.5%.
ANALISIS PENILAIAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA BANK UMUM SWASTA NASIONAL DEVISA YANG TERDAFTAR DI BEI Avissa Benita Elizabeth Tamba; Luk Luk Fuadah; Aryanto Aryanto
AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i1.9303

Abstract

This study aims to determine the health level of National Private Foreign-Exchange Commercial Bank in 2012 to 2016 in terms of Risk profile, GCG, Earnings, Capital, and RGEC as a whole. The type of this study is evaluative research with the subject of National Private Foreign-Exchange Commercial Bank Listed On Indonesia Stock Exchange in 2012 to 2016. Data obtained through documentation techniques. Data analysis technique used is Risk-Based Bank Rating, with scope of assessment covering RGEC factors. Variable of Risk Profile measured by NPL and LDR ratios, GCG measured by self assessment from companies, Earning measured by ROA and NIM ratios, and Capital measured by CAR ratio. The results of research showed National Private Foreign-Exchange Commercial Bank in 2012 to 2016 as a whole get healthy predicate.
ANALISIS PERBANDINGAN TINGKAT KONSERVATISME AKUNTANSI PADA BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DI INDONESIA Resti Purnamasari; Inten Meutia; Emylia Yuniartie
AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i1.9307

Abstract

This study aims to analyze whether there are differences in the level of conservatism of Islamic Commercial Banks and Conventional Commercial Banks. Conservatism is an important principle in financial reporting that is intended so that the recognition and measurement of assets and profits is carried out with caution because economic and business activities are surrounded by uncertainty. The research sample is the Islamic Commercial Bank and Conventional Commercial Banks. From the results of the analysis, it can be concluded that there are significant differences in the level of accounting conservatism in Islamic Commercial Banks and Conventional Commercial Banks in Indonesia. Differences in the level of conservatism in Sharia Commercial Banks and Conventional Commercial Banks are influenced by the benefits of applying the principles of conservatism, rules, and accountability in both banks.
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Thania Atika Pratiwi; Yusnaini Yusnaini; Ermadiani Ermadiani
AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i1.9308

Abstract

This research is aimed to evaluate the influence of intellectual capital to the company’s performance which is shown by return on equity and return on assets on the telecommunication companies that listed in Indonesia Stock Exchange. The data collection technique method used in this research is documentation of annual financial statement which has been obtained from the official website of Indonesian Stock Exchange. The population of this research is telecommunication companies that listed in Indonesia Stock Exchange (IDX) in 2012-2017. The sample selection technique used is purposive sampling. Samples used in this research are 5 companies. The analysis method has been done is simple linear regressions. The result of this research shows that intellectual capital gives positive influence to the return on equity as well to the return on assets.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PADA PERUSAHAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Amrina Rosyada; Fenty Astrina
AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i1.9309

Abstract

The purpose of this study is to analyze the effect of profitability and firm size on the disclosure of social responsibility on insurance companies as independent variables using profitability and firm size variables on social responsibility disclosure (CSR) as the dependent variable in company annual report, Respectively) and simultaneously (together). The sample that is the object of this research is all insurance companies listed on the Indonesia Stock Exchange in 2013 to 2016, the total sample for research four years of observation is 40 samples by using purposive sampling. The data used are secondary data from annual reports and performance reports of insurance companies that have been published. The data analysis technique used is multiple linear regression with the help of SPSS version 22. The results of this study are as follows, 1. Profitabilias Insurance company has a negative and insignificant effect on corporate CSR, 2. The size of the Insurance Company has a negative and significant effect on CSR. The results of this study provide information for companies about the level of disclosure of social responsibility owned by insurance companies, and also useful for providing information for decision making.

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