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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
 1 
Search results for , issue "Vol 13, No 1 (2019): AKUNTABILITAS" : 6 Documents clear
PENGARUH THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK PERUSAHAAN INDEX SAHAM SYARIAH INDONESIA Ayu Andawiyah; Ahmad Subeki; Arista Hakiki
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i1.9342

Abstract

The purpose of this study was to examine the effect of thin capitalization with to cash effective tax rates as the proxy for tax avoidance. Control Variable used in this research is key management compensation, firms size, and profitability. The method used in this research is an analytical descriptive. The sample used in this research consist of 20 companies from manufacturing sector listed in Indonesian Stock Shariah Index (ISSI) in 2011– 2016. Sample selection methods used in this research is purposive sampling. The analysis methods used in this research is multiple regression analysis. The results show that the thin capitalization has a significant influence on cash effective tax rates as the proxy for tax avoidance. Key management compensation as control variable  has not been able to prove the effect on tax avoidance and   firms size profitability have a significant effect on cash effective tax rates as the proxy  for tax avoidance.
PENGARUH FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Erma Setiawati; Mujiyati Mujiyati; Erma Marga Rosit
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i1.9481

Abstract

This research aimed to examine the effect of free cash flow and leverage to earnings management. This study also examines the role of good corporate governance as measured by the index Government in moderating influence of free cash flow and leverage on earnings management. This research was conducted in the company are listed in the Jakarta Islamic Index (JII) from 2015-2017 and unlisted in the Indonesia Stock Exchange. The sample is determined by purposive sampling with 45 samples. This analysis uses regression analysis moderation (MRA). The results of the research indicate where (1) free cash flow significant effect on earnings management, (2) no leverage effect on earnings management, (3) good corporate governance as measured by the index of corporate governance is not able to moderate the influence of free cash flow and earnings management.
PENGARUH PENERAPAN IFRS, AUDIT EFFORT, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT DELAY Santi Wijayanti; Effriyanti Effriyanti
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i1.9479

Abstract

This study aims to test and prove empirically the influence of IFRS implementation, audit effort and complexity of company operations. This research was conducted at a real estate company listed on Indonesia Stock Exchange (BEI) in 2009-2017. The sample in this research by purposive sampling method. Research type is quantitative with quantitative descriptive method, obtained 9 companies that used as research sample with observation for 9 (nine) year, so total observation is 81 financial report which have been audited. The analysis method used is descriptive statistics, data quality test and hypothesis test with significance level of 5%. The results of this study indicate that the application of IFRS has no significant effect on audit delay, while audit effort has no effect on audit delay and the company's operating complexity has no significant effect on audit delay.
PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN LQ45 TAHUN 2015-2017 Jerry Juarsa; Abu Kosim; Eka Meirawati
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i1.9346

Abstract

This study aimed to examine how the effect of the Investment Opportunity Set (IOS) and the Mechanism of Corporate Governance on LQ45 Company Values for 2015-2017. This type of research is quantitative. The sample selection were conducted by the purpose sampling method. The number of samples used was 13 companies with observations for 3 years. Data were analyzed with using the multiple linear regression. The results of the study showed that the Investment Opportunity Set (IOS) had an effect on company value and corporate governance mechanisms proxied by the audit committee, independent board of commissioners, institutional ownership and managerial ownership did not affect LQ45 company value.
ANALISIS KINERJA LEMBAGA AMIL ZAKAT PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN OGAN ILIR DENGAN METODE INDONESIA MAGNIFICENCE ZAKAT (IMZ) Rangga Ardani; Abu Kosim; Emylia Yuniartie
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i1.9526

Abstract

This study aimed to determine the performance of the BadanAmil Zakat Nasional(BAZNAS) in Oganilir Regency. The method used to measure the performance of BAZNAS in OganIlir Regency is the method of Indonesia Magnificence of Zakat (IMZ) in the Indonesian Zakat Development Report (IZDR) 2011 which includes five components of assessment, namely the performance of sharia compliance with legality and institutions, management performance, financial performance, performance utilization and the performance of social legitimacy. This study took five years of research from 2014 to 2018. The results of this study show that in 2014 to 2016 the performance of BAZNAS in OganIlir Regency had a static performance and experienced a significant increase in 2017 and 2018.
DETERMINAN FINANCIAL STATEMENT FRAUD DENGAN MENGGUNAKAN PENDEKATAN FRAUD TRIANGLE Ilham Setiawan; Yeasy Darmayanti; Ethika Ethika
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i2.9339

Abstract

The aim of this study is to examine the effects of financial stability, external pressure, personal financial needs, financial targets, nature of industry, ineffective monitoring, and rationalization of financial statement fraud on manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2016 .From a population of 159 listed manufacturing companies, 72 samples were obtained that met the criteria. Testing using SPSS version 23 for logistic regression analysis. The results of this study indicate that external pressure and nature of industry have a significant influence on financial statement fraud. On the other hand, financial stability, personal financial need, financial targets, ineffective monitoring and rationalization have no effect on financial statement fraud.

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