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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 8, No 2 (2014): AKUNTABILITAS" : 6 Documents clear
PENGARUH DANA ALOKASI KHUSUS, PENDAPATAN ASLI DAERAH, DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL PEMERINTAH KABUPATEN/KOTA DI PULAU SUMATERA Agil Novriansa; Ahmad Subeki
AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i2.8789

Abstract

The  local government is expected to optimalize all its potential revenue for regional development in the form of capital expenditure.  Some revenue sources of local government consist of special allocation funds (DAK), local own revenues (PAD), and remaining budget financing (SiLPA). This study aims to examine empirically the influence of DAK, PAD, and SiLPA on capital expenditure of district/city governments.  This study used convenience sampling method based on the data availability. The sample of this study consistof 96 district/city governments in Sumatera with observation period in 2012. The result of multiple linear regression analysis shows that DAK, PAD, and SiLPA have positive effect on capital expenditure of district/city governments. This study expands the literature about the determinants of capital expenditure on local government.
PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (CSR DISCLOSURE) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Efva Donata Ghozali
AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i2.8790

Abstract

The purpose of this study was to examine the effect of ownership structure in terms of ownership and management of institutional ownership and company characteristics in terms of  industry type and company size on disclosure of corporate social responsibility (CSR Disclosure) on companies listed on the Indonesia Stock Exchange (IDX) the period 2007-2009. Sample selection method used is Purposive Sampling of companies listed on the Indonesia Stock Exchange (BEI), in order to obtain a sample of 189 companies. Testing method used in this study was multiple linear regression  model. The results of this study prove that the disclosure of corporate social responsibility (CSR Disclosure) is affected by ownership structure in terms of  management ownership, institutional ownership and company characteristics in terms of industry type and company size.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, TINGKAT SUKU BUNGA DAN PERINGKAT OBLIGASI TERHADAP YIELD TO MATURITY OBLIGASI Ruth Samatha Hamzah
AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i2.8791

Abstract

This study is aimed to give better understanding the impact of Good Corporate Governance (GCG) implementation, interest rate, and bond rating on bond Yield to Maturity (BYTM) through controlled variable namely Debt to Equity Ratio (DER) and Return on Equity (ROE). BYTM is an indicator for the investors to foresee the future value of the bond until its payment due. In order to predict how marketable a bond is, investor must consider an array of aspects, be it internally (GCG and rating) or externally (interest rate).GCG variables that had been set in this study consists of four proxies, namely institutional ownership, managerial ownership, the size of independent supervisory board, and audit commitee. During a period of 2010-2012, 84 bonds from 16 companies were sampled in this study. This study employed panel regression method to analyze the data. The results of this study has shown that proxies from GCG variables, namely institutional ownership, managerial ownership, the size of independent supervisory board, and audit commitee, impart significantly negative effects on BYTM, whereas audit commitee gives unsignificantly positive impact. Interest rate and bond rating impart significantly positive and significantly negative impacts, respectively. Controlled variables of DER and ROE does not give significant effects.
PENGARUH MODAL MANUSIA TERHADAP UPAH PEKERJA PADA SEKTOR JASA MONTIR MOTOR DI PALEMBANG Theodorus William Siahaan
AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i2.8792

Abstract

This study describes the services of motor mechanic workers who work in non-authorized workshops / individuals who have at least 1 motor mechanic spread in Palembang, especially in 16 sub-districts in Palembang. The data used in this study is the primary data obtained from the survey by conducting longitudinal interviews through prepared cues. Variables used in this study are education, training, work experience and working hours. The parameter parameters of the model are calculated by the OLS method with the help of the Eviews 7 program. Furthermore, an Econometrics Criteria Test is required. The results obtained are that the educational variables, ker ka kercha experience each significant effect on the wage pointing while the variable training is not significant to the wage pointers on motor mechanic services in Palembang.
PENGARUH ETIKA AUDITOR, PENGALAMAN AUDITOR, DAN GENDER TERHADAP KEMAMPUAN MENDETEKSI PRAKTIK AKUNTANSI KREATIF (Studi pada BPK RI Perwakilan Sumatera Selatan dan KAP di Sumatera Bagian Selatan) Anggi Monita Sari
AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i2.8788

Abstract

This research aimed at investigating the effect of auditor ethics (independence, integrity, and objectivity), experience, and gender on the ability to detect creative accounting practices (at BPK RI Representative South Sumatra and KAP (Public Accounting Firms) Southern Sumatra). The research was conducted at BPK RI Representative South Sumatra and KAP Southern Sumatra with 129 respondents, 97 of whom were analyzed. Data were analyzed using multiple regression model. Results show that auditor ethics (independence, integrity, and objectivity), experience, and gender simultaneously affect the ability to detect creative accounting practices with (adjusted R square of 32%), while auditor’s independence, integrity, and experience have partial effect. However, objectivity and gender does not have significant effect on detecting creative accounting practices.  
THE INFLUENCE OF UNDERWRITER REPUTATION, AUDITOR REPUTATION, COMPANY SIZE AND COMPANY AGE ON UNDERPRICING IPO FOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2008-2013 Ririn Salfida; Kencana Dewi; Mukhtaruddin Mukhtaruddin
AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i2.8793

Abstract

This study aims to analyze the influence of non-accounting factors of the underpricing  IPO  stock  in  Indonesia  Stock  Exchange.  In  this  study,  the independent   variables   used   are   underwriter   reputation,   auditor   reputation, company size and company age, while the dependent variable in this study is the initial return.The data used in this study are secondary data from the Indonesia Stock Exchange and the Indonesian Capital Market Directory (ICMD) from 2008 to 2013. Samples were selected using purposive sampling method. From 135 companies that conduct an IPO in 2008-2013, there are 85 companies that meet predetermined criteria. The method of data analysis used in this study is multiple linear regression. The analysis showed that company size and company age significantly influences   the   underpricing   of   IPO   with   negative   direction.   While   the underwriter's reputation and the reputation of the auditor no significant effect on IPO underpricing. Limitations in this research that the criteria used to measure underwriter  reputation  and  the  reputation  of  the  auditor  only  use  the  data tabulation  of  the  total  listed  companies  and  the  data  sample  in  2013  is  stilldifficult to obtain because it has not published by the Indonesia Stock Exchange.

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