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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 2 (2019): AKUNTABILITAS" : 6 Documents clear
PENGARUH GOOD CORPORATE GOVERNANCE DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE Jefri Jefri; Yaumil Khoiriyah
AKUNTABILITAS Vol 13, No 2 (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.v13i2.9593

Abstract

The objective of this research was to prove empirically the factors affecting the good corporate governance and the return on assets on the tax avoidance of the manufacturing companies indexed in the Indonesia Stock Exchange in the period of 2014-2016. The independent variables of this research were the institutional ownership, the managerial ownership, the proportion of independent board of Commissioners, the audit committee, the audit quality, the return on assets; while, the dependent variable of this research was the tax avoidance. The data collecting technique used in this research was the purposive sampling. The number of sample used in this research was 57 manufacturing companies indexed in the Indonesia Stock Exchange in 2014-2016. The data analysis technique used in this research was the multiple linear regression by using IBM SPSS Version 20 program. The result of this research showed that the managerial ownership, the audit quality, and the return on assets affected the tax avoidance; while, the institutional ownership, the proportion of independent board of commissioners, and the audit committee did not have any effect on the tax avoidance.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI) Anggi Syuhada; Yusnaini Yusnaini; Eka Meirawati
AKUNTABILITAS Vol 13, No 2 (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.v13i2.9515

Abstract

This study aimed at testing and finding the influence of good corporate governance and profitability to tax avoidance. This study used secondary data from financial and annual report of mining companies registered in Indonesian Stock Exchange 2013 -2017. Purposive sampling method was used in this study. Total sample were 55 from eleven companies. Analysis methods applied in this study were both descriptive analysis and statistical analysis technique. The result of the test showed that good corporate governance which was represented by the institutional possession, independent commissionaire council, and audit committee was not significantly influenced to the tax avoidance. Meanwhile profitability was found influenced to the tax avoidance negatively.
PAJAK DAERAH DAN RETRIBUSI DAERAH PEMERINTAH KABUPATEN PARIGI MOUTONG: SEBUAH ANALISIS Syamsul Syamsul
AKUNTABILITAS Vol 13, No 2 (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.v13i2.9643

Abstract

This study aims to evaluate local own income (PAD) by focusing on two main components, namely local tax and local retribution. This research was conducted at the Local Financial and Asset Management Agency (BPKAD) of Parigi Moutong County Government. The data used is data on PAD realization in 2013-2017. The results of the analysis show that the average growth rate and the contribution of local taxes and local retributions to PAD are still low (developing). This information can be used as a reference for policymakers related to the management of regional taxes and regional retributions in the future. Moreover, the results of this study can also be used as a reference for further research.
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN KUALITAS PELAYANAN LEMBAGA PENGELOLA ZAKATTERHADAP KOMITMEN MUZAKKI: KEPERCAYAAN MUZAKKISEBAGAI VARIABEL INTERVENING Eha - Nugraha
AKUNTABILITAS Vol 13, No 2 (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.v13i2.9592

Abstract

This research aims to find empirical evidence of the influence of accountability on Muzakki Trust, transparency on Muzakki Trust, quality of service to trust Muzakki and trust Muzakki to the commitment of Muzakki in To pay zakat with the trust of Muzakki as a variable intervening. The research uses primary data obtained from questionnaires aimed to Muzakki at Rumah Zakat institutions, DPUDT and PKU in the Bandarlampung area. The sample determination in this study uses convenience sampling with Quota Sampling correction. The questionnaire was spread over 120 questionnaires and 91 questionnaires returned. From 91 questionnaires there were 8 questionnaires that could not be processed because there were some statements that were not answered by the respondents, so that only 83 questionnaires could be processed and analyzed. The survey time was spread for almost two months. This is because it adjusts the schedule of the meeting of Zakat institutions with their muzakki. Data is processed using Smart-PLS and SPSS version 18. Results show accountability variables and significant service quality, whereas transparency variables do not significantly influence the trust and commitment of Muzakki.
THE IMPORTANCE OF FUNDAMENTAL ASPECTS FOR INVESTORS: PURCHASE OF STOCK MANUFACTURING COMPANIES Fandi - Kharisma
AKUNTABILITAS Vol 13, No 2 (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.v13i2.9587

Abstract

Investors need to consider to make an investment decision, which is to use the information from the financial statements. The financial statements made by the company provide a lot of information including assets, debts, capital and corporate profits. Information about company profits is most often used by investors in making investment decisions. An investor should not only look at the net income statement obtained in the financial statements of public companies, but also must conduct an analysis all of the issuer's financial statements. Capital market is one of the business alternatives that can provide benefits. So that all information can be used as input to assess stock prices. The analytical tool used in this study is to use a regression based on the classical assumption test so that the results of the study are valid . This study found that fundamental aspects such as net income, dividends and earnings per share had a significant positive effect on increasing stock prices of manufacturing companies.
PENGARUH PRINSIP-PRINSIP GOOD GOVERNANCETERHADAP KINERJA PEMERINTAH DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MUSI RAWAS Sunardi Sunardi; Darma Yanti; Wendi Ariansyah
AKUNTABILITAS Vol 13, No 2 (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.v13i2.9516

Abstract

The formulation of the problem in this study is how the influence of the principles of good governance on the performance of local governments. The purpose of this study is to measure the effect of the principles of good governance on the performance of local governments in the Musi Rawas District Tax and Retribution Management Agency. This research is an associative type of research. The data used in this study are primary data. This study uses a sample, the sample used by 34 respondents. Analysis of the data used in this research is qualitative analysis and quantitative analysis. The results of this study indicate that the principles of good governance significantly have a positive effect on the performance of local governments in the Musi Rawas District Tax and Retribution Management Agency.

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