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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 164 Documents
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PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI Lipur Na'im; Kencana Dewi; Emylia Yuniartie
AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i1.8885

Abstract

The purpose of this research is to determine the influence of modernizing tax administration system and spiritual quotient toward the level of individual taxpayers compliance in Kantor Pelayanan Pajak Palembang Ilir Barat either partially or simultaneously. The population of this reseach was 8.856 individual taxpayers who submit SPT 1770 to Kantor Pelayanan Pajak Palembang Ilir Barat. This reseach uses incidental sampling method and sample size used was 100 individual taxpayers who met by reseacher accidently. The data analysis technique in this reseach is multiple linier regression, F test, t test and coefficient of determination test (R2). The results of this research indicate that modernizing tax administration system and spiritual quotient simultaneously affect the level of individual taxpayers compliance. While the partial modernizing tax administration system affect significantly and positively the level of individual taxpayers compliance, and spiritual quotient do not affect significantly and positively the level of individual taxpayers compliance. Coefficient determination (R2) value in this research was 57.1%.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DIBURSA EFEK INDONESIA TAHUN 2010-2014 Atikah Mustika; Rina Tjandrakirana DP; Ika Sasti Ferina
AKUNTABILITAS Vol 9, No 2 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i2.8861

Abstract

This study aims to determine the influence of Intellectual Capital on Financial Performance of Banking Company in Indonesia. This study uses a Pulic Method (VAICTM) in measuring the performance of Intellectual Capital separately-using Human Capital Efficiency, Structural Capital Efficiency , Capital Employed Efficiency, or aggregately –using Value Added Intellectual Coefficient. ROA (Return on Asset)is a proxy of financial performance as the dependent variable.Purposive sampling method is used to determine the samples of this study.There are 12 banking companies that are listed in Indonesia Stock Exchange from 2010 to 2014.Results showed that simultaneously there is significant influence between Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency and Value Added Intellectual Coefficient with ROA. However, if the measurements performed on the components of VAICTM (HCE,SCE and CEE) then only Structural Capital Efficiency , Capital Employed Efficiency and Value Added Intellectual Coefficient that have positive and significant influence on ROA.
PENGARUH AUDIT TENURE , REPUTASI KAP, DISCLOSURE,UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) TAHUN 2011-2015 Okkidaya Prima Putra; Harun Delamat; Relasari Relasari
AKUNTABILITAS Vol 10, No 1 (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.v10i1.8807

Abstract

This research is to check the effect of audit tenure, accounting firm reputation, disclosure, company size, and prior year audit opinion to going concern audit opinion. This research was using samples of manufacturing industry. They were listed on the Indonesian Stock Exchange in 2011-2015. Based on method purposive sampling, research samples total are 80 financial statements. Hypothesis in this research used logistic regression.This research indicated that profitability had significant effect on the going concern audit opinion. Profitability had significant value of 0,036 below 0,05. Audit tenure, accounting firm reputation, disclosure and company size did not have significant effect on the going concern audit opinion.
ANALYSIS OF FLYPAPER EFFECT REVENUE SHARING FUND (DBH) AND REGIONALLY GENERATED REVENUE (PAD) TOWARD CAPITAL EXPENDITURE BY DISTRICT / TOWN IN SOUTH SUMATERA 2009-2011 Marliana, Marliana; Mukhtaruddin, Mukhtaruddin; Ferina, Ika Sasti
Jurnal Akuntabilitas Vol 6, No 1 (2012): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to identify the influence of Flypaper Effect Revenue Sharing Fund (DBH) and Regionally Generated Revenue (PAD) toward capital expenditure by District / Town in South Sumatra 2009-2011. The population in this research was all of District / Town in South Sumatera in 2009 until 2011 and can be accessed at www.djpk.depkeu.go.id Site. Total Sample in this research is 15 districts /towns which consist of 11 districts and 4 towns in South Sumatera. Data were analyzed with tests of classic assumption and examination of hypothesis with multiple linear regression method.Based on the F test results indicate that the DBH and the PAD have influence on capital expenditure. Then through t test shows that DBH showed an influence on the probability of capital expenditure under the = 5% (0.000). While the PAD has no effect on the profitability of capital expenditure above = 5% (0.60). From the results of this study also demonstrated the occurrence of flypaper in districts / towns in South Sumatera, but had no flypaper effect against capital expenditure forecast.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING PADA PT PUPUK SRIWIDJAJA PALEMBANG Fertika Andriana; Ermadiani Ermadiani; Yusnaini Yusnaini
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8924

Abstract

The study modified from Muhlis et al (2010) on the influence of participation of budgeting on the performance of regional government apparatus with organizational culture and organizational commitment as Moderator. The object in this research is PT Pupuk Sriwidjaja Palembang. Data is processed using SPSS.  From the results of analysis can be concluded that there is a positive influence and relation between participation of budget to managerial performance, there is no influence of organizational commitment to the participation relationship of budget preparation and Managerial performance. There is a negative and significant influence over the leadership style of the relationship between the participation of budget and managerial performance, which means leadership style weakens the influence of budget-making participation in managerial performance.
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.
PENGARUH TAMBAHAN PERBAIKAN PENGHASILAN DAERAH DAN TUNJANGAN PROFESI TERHADAP KINERJA GURU PEGAWAI NEGERI SIPIL DAERAH SMA/SMK DI KABUPATEN MUSI BANYUASIN Yuliani Yuliani
AKUNTABILITAS Vol 8, No 1 (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.v8i1.8786

Abstract

Efforts to improve the performance of teachers have been anticipated by the government to give a reward in the form of incentives .Musi Banyuasin , the government has reprogrammed incentives Income Tambahan Perbaikan Penghasilan ( TPPD ),while the Indonesian government through Law No. 14 Year 2005 on Teachers and Lecturers, has set the Tunjangan Profesi provision to teachers who have been certified .This means that teachers certified PNSD in Musi Banyuasin besides getting Tunjangan Profesi also get Tambahan Perbaikan Penghasilan Daerah (TPPD). By mindless why we conducted research to determine how the Tunjangan Profesi and TPPD influence on the performance of teachers in Musi Banyuasin .Thus between the budget that has been set with the resulting performance can be measured effectiveness and efficient so that it can be accounted for. Research conducted on a sample of 149 teachers, principals, and students . Based on the analysis of data obtained R Square 0.997 ( 99.7 % ) .Of the value of the significance of the value of the dependent variable t-test teacher performance can be deduced that TPPD and Tunjangan Profesi partially or stimulants ( together ) positive influence and significance ( < 0.01 ) on teacher performance PNSD SMA / SMK in Musi banyuasin .However, some indicators related to the utilization of the TPPD and Tunjangan Profesi there are still weaknesses , hence the need for further research , especially with regard to the factors that influence it .
PENGARUH PENJUALAN, BIAYA OPERASI, DAN RETURN SAHAM TERHADAP CORPORATE SOCIAL RESPONSIBILITY Devi Satria Putri
AKUNTABILITAS Vol 9, No 2 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i2.8865

Abstract

This study aims to provide empirical evidence of the influence of sales, operating expenses, and stock returns manufacturing company in Indonesia Stock Exchange in 2009-2013 in the long run. Sales diiukur the natural log total sales, operating costs measured by the natural log of operational costs, the stock return is measured by the natural log stock return, while CSR is measured by a score of disclosure GRI G4. The sample used by 25 firms reporting CSR activities in the annual report of the company. The study concluded that sales, operating costs and stock returns have no significant effect on corporate social responsibility. This is due to the implementation of CSR in Indonesia mandotori so the motivation of these companies do CSR is to be able to avoid the company of a conflict with the public and the government, instead of focusing on product innovation and quality improvement, as well as care for the maintenance of the environment, economy, and energy conversion . 
THE INFLUENCE OF AUDIT COMMITTEE QUALITY, BOARD OF COMMISSIONER’S QUALITY, INSTITUTIONAL OWNERSHIPS, MANAGEMENT OWNERSHIPS TOWARD EARNINGS MANAGEMENT PRACTICE AND FINANCIAL PERFORMANCE AND THE IMPLICATION TOWARD THE FIRM VALUE (Survey on The Go-Public Companies Listed in The Indonesian Stock Exchange) Harnovinsah Harnovinsah
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8767

Abstract

Financial report is an important factor for inventors to make investment decisionin capital market. The. Publicity of financial report which has relevant information fordecision making will be reacted by market player. Many investors and other users offinancial report do not pay attention to the process of publishing financial report, so itpushes the emergence of dysfunctional behaviours, like earnings managementpractices.The purpose of this research is to study and to find out empirically theresearch’s evidence about the influence of audit committee and board of commissioner’squality, institution and management ownerships toward earnings management practiceand financial performance and their implication toward firm value. The population of thisresearch is companies listed in Indonesian Stock Exchenge during the period 2007 – 2010in amount of 105 companies. Based on the criteria, there are only 60 companies chosen assample.The Method of analysis used in this research is path analysis, with the followinghypotheses: (1) The Audit committee and the board of commissioner’s quality, institutionand management ownership have influence on the earnings management practice. (2) TheAudit committee and the board of commissioner’s quality, institution and managementownership, the earnings management practice have influence on corporate financialperformance. (3) The earnings management practice and corporate financial performancehave influence on firm value.The results of this study indicate (1)The audit committeequality negatively influence on earnings management practice, (2) The board ofcommissioner’s quality negatively influence on earnings management practice (3) Theinstitutional ownership negatively influence on earnings management practice (4) themanagerial ownership negatively influence on earnings management practice but notsignificantly (5) simultaneously The audit committee quality, The board ofcommissioner’s quality, institutional ownership and managerial ownership, havesignificant influence on earnings management practice, and (6) earnings managementpractice positively influence on corporate financial performance but not significant, (7)earnings management practice positively influence on firm value, but not significant, (8)corporate financial performance positively influence on firm value.
ANALISIS KEBIJAKAN DISKRESI AKRUAL TERHADAP SISA LEBIH (KURANG) PERHITUNGAN ANGGARAN Abdul Rohman
AKUNTABILITAS Vol 10, No 1 (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.v10i1.8803

Abstract

The aim of this research would like to see the implementation of accrual accounting basis on Local Government and wanted to investigate whether there is influence of discretionary accruals due to the local government revenue. In theory,  accrual basis of accounting is based on the process of recording the transaction on the aspect of the occurrence of an event, although there is no  an element of receipts or cash disbursements. The government has issued regulations governing the Minister of Home Affair  on the implementation of the implementation of the accrual accounting system of local government. Also from the government has issued Government Regulation No. 71 of 2010 concerning the Government Accounting Standard (PSAP) based on accruals. This study uses a model approach Jones. Reports we examined, among others, the budget realization reports, operations statement (LO), balance sheets and statements of cash flows. Our results indicate that local governments have attempted to apply the accrual in accordance with existing regulations. The impact of the implementation of accrual showed abnormal discreation are worth negative. This indicates that there Decrease income.

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