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INDONESIA
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Published by Universitas Tadulako
ISSN : 26223082     EISSN : 26223090     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akun Nabelo terbit dua kali setahun (Januari dan Juli) yang mempublikasikan hasil-hasil penelitian yang relevan dengan bidang ilmu akuntansi.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 4, No 1 (2021)" : 7 Documents clear
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017–2019 Siagian, Putri Aningsih; Simorangkir, Enda Noviyanti; Mazruk, Nura Achmad
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study is to determine and analyze whether firm size, profitability, solvency, and audit opinion affect or not on audit delay. Audit delay occurs because of a negative impact on timeliness, affecting the relevance of information obtained from accounting. The sample determination was carried out using a purposive sampling method so that a total of 48 samples of companies listed on the Indonesia Stock Exchange were obtained in the various industrial sectors with the 2017-2019 research period. This research uses the multiple linear regression analysis method. This study indicates that firm size and audit opinion negatively and significantly affect audit delay, profitability does not significantly affect audit delay, and solvency has a positive and significant impact on audit delay.
MENGHIDUPKAN SEMANGAT FOUNDING FATHERS INDONESIA DALAM MEWUJUDKAN BEYOND ECONOMIC MAN: IDEOLOGI BARU AKUNTANSI Widianingsih, Luky Patricia
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

Indonesia has founders with great minds and visionaries, and even revolutionaries. So, it is appropriate to explore the spirit of these ideas as a cure for various pathologies inherent in modern accounting today. This study aims to revive the thoughts of the four Indonesian triads, the Founding Fathers, namely Ir. Soekarno, Moh. Hatta, Sutan Sjahrir, and Tan Malaka then used the idea as a derivative of ideological synthesis born from the spirit of their thinking. This thinking is then used further as a basis for giving birth to a new imagination of accounting. Thoughts of the figures narrowed to the ideology of Pancasila. The new accounting is accounting, whose practice is accountability to God, fully humanizes humans, brings a unifying spirit of brotherhood, and is led in the practice of people-oriented wisdom in order to realize justice and prosperity for all people. 
INDEPENDENSI DAN KOMITMEN ORGANISASI: MEDIASI PENGARUH BRAINSTORMING DAN KEAHLIAN AUDITOR TERHADAP PENILAIAN RISIKO Mulyono, Agus; Yazid, Helmi; Bastian, Elvin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study analyzes the effect of brainstorming and auditor expertise on fraud risk assessment with auditor independence and organizational commitment as mediating variables. The research method uses a quantitative approach with a sample of 200 auditors from the Inspectorate General of the Ministry of Education and Culture. Data was collected through a questionnaire analyzed using the Structural Equation Modeling (SEM) method. The results of this study indicate that brainstorming has a positive effect on risk assessment, brainstorming has no effect on auditor independence, and brainstorming positively affects organizational commitment. Auditor expertise has a positive effect on risk assessment, auditor expertise does not affect organizational commitment, and auditor expertise positively affects auditor independence. Auditor independence has a positive effect on risk assessment, while organizational commitment does not affect risk assessment. The results of the mediation test show that auditor independence only has a mediating effect on the auditor's expertise in risk assessment.
PENGARUH KECINTAAN UANG TERHADAP PENGGELAPAN PAJAK DENGAN RELIGIUSITAS DAN MATERIALISME SEBAGAI VARIABEL MODERASI Tanra, Andi Ainil Mufidah; Yuniar, Latifah Sukmawati; Afdalia, Nadhira; Farid, Erwan Sastrawan; Iqbal, Muhammad; Muslimin, Ulfah Rizky; Nichen, Nichen
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

A decrease in the amount of tax revenue can occur due to tax evasion by taxpayers. Tax evasion actions carried out by taxpayers can be influenced by a lack of understanding of taxation knowledge, not optimal tax service services, tax sanctions that do not provide a deterrent effect for taxpayers, and high love of money. This study aims to examine the effect of the love of money on tax evasion, moderated by the variables of religiosity and materialism. A quantitative approach is used in this study. The sample is 365 individual taxpayers. The sampling technique used is simple random sampling. Moderated Regression Analysis (MRA) was used to analyze the data of this study. This study indicates that the love of money has a significant and significant effect on tax evasion. The relationship between the love of money and tax evasion is moderated by religiosity. The relationship between the love of money and tax evasion is also moderated by materialism.
ANALISIS RETURN SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA MASA COVID-19 Purnamasari, Endah Dewi; Anggraini, Leriza Desitama
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

Return saham merupakan keuntungan yang didapatkan para investor yang berasal dari dana ditanamkan pada suatu investasi serta memiliki tujuan utama dengan memperoleh return (Prasetia, 2018) Jenis penelitian ini penelitian deskriptif kuantitatif menggunakan studi peristiwa Pandemi Covid-19 sebagai bencana Nasional dan data pada penelitian ini merupakan data sekunder yang didapatkan dari situs internet yahoo finance. Metode penarikan sampel yaitu purposive sampling dimana sampel-sampel dipilih berdasarkan kriteria tertentu dalam penelitian ini. Teknik analisis menggunakan analisis actual return, expected return dan abnormal return. Hasil analisis dapat disimpulkan bahwa abnormal return positif sejak diumumkannya pandemi Covid-19 sampai saat ini yang berarti adanya reaksi yang positif dari para investor pada perusahaan yang terdaftar di BEI selama periode penelitian.Kata Kunci : Saham; Return; Investasi; Covid-19
RISIKO PAJAK SEBAGAI PEMODERATOR PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK Widuri, Retnaningtyas; Abel, Jason Jan
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study was conducted to examine the effect of corporate social responsibility and tax avoidance with tax risk as a moderating variable. This study was conducted on firms in the manufacturing sector in Indonesia. The sample used includes 132 companies listed on the Indonesia Stock Exchange during the 2014-2018 period. This study uses Moderated Regression Analysis (MRA) and is processed using SPSS version 22. The results of this study provide evidence that businesses that better disclose corporate social responsibility, measured by giving, are less likely to engage in tax avoidance activities. However, there are tax risks that a business has to pay attention to. This study also finds that tax risk can be moderated by weakening the effect of corporate social responsibility on tax avoidance.
PENGUATAN AKUNTABILITAS WAKAF (ILUSTRASI PADA KASUS WAKAF UANG DAN WAKAF SAHAM) Baihaqi, Jadzil; Islamiah, Makrufah Hidayah; Munandar, Muhammad Aris
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

Accountability is still a weakness in waqf management. Not all nazirs can apply the Statement of Financial Accounting Standards (PSAK) No. 112 concerning Waqf Accounting as a standard in preparing financial statements for waqf management. Therefore, educational efforts and technical guidance are needed for the Nazirites, especially the money waqf nazirs (including stock waqf), whose potential is currently very large. This research is expected to provide experience in implementing PSAK No. 112 on waqf transactions. After Nazir can make correct waqf financial statements, it is hoped that people will be more interested in waqf money because waqf is managed in an accountable and transparent manner. The purpose of this study is to illustrate the application of PSAK No. 112 concerning Waqf Accounting on cash waqf transactions and stock waqf. This research uses a literature study approach. The results of this study are illustrations of journals and financial reports for cash waqf transactions and share waqf following the criteria for recognition, measurement, valuation, and presentation in financial statements based on PSAK No. 112 concerning Waqf Accounting.

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