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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 79 Documents
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PENGARUH KEPUASAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA DOSEN FAKULTAS EKONOMI DI PERGURUAN TINGGI SWASTA DI MAKASSAR Bandhaso, Mira Labi; Paranoan, Natalia
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aims to determine the effect of job satisfaction and motivation on the lecturer performance at private universities in Makassar. The research conducted on the lecturer of faculty of economics at three private universities in Makassar South Sulawesi by using mail survey and sending 150 questionnaires to the respondents. Sampling technique used in this study is random sampling. Data were collected at 101 and analyzed using multiple linear regression analysis. The analysis result showed that job satisfaction gives positive impact and significant on the performance of private university lecturers in Makassar, and motivation gives positive impact and significant on the performance of private university lecturers in Makassar. The results of multiple regression analysis showed motivation and job satisfaction simultaneously have positive and significant impact on the performance of private university lecturers in Makassar.
Penggunaan Teknologi Informasi dan Kinerja Auditor Allo, Yohanis Tasik; Paranoan, Anthon; Marewa, Yeheschiel Bartin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aimed to examine the effect of the information technology application on auditors performance in KAP Makassar. This study performed to the public auditor working in KAP. Data collection will be done with the survey taken from KAP in Makassar by 45 respondents through questionnaires and using proportional random sampling. Test of data quality used validity test and reliability test. Prerequisite test analysis using multicolinierity test, heteroscedasticity test, normality test, and test linieritas.Teknik data analysis will use descriptive analysis, simple regression test and multiple regression. The result of this research indicates that the application of information technology which is represented by three independent variables, skill and knowledge, system usage and perceived usefulness, has a positive and significant influence about the auditor?s performance. The findings of this study recommends increased in information technology usage so that the effectiveness and efficiency of the audit process can be improved.
PENGARUH EPS, PER DAN PBV TERHADAP HARGA SAHAM (PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR JII) Permatasari, Ninda Putri; Isharijadi, Isharijadi; Wihartanti, Liana Vivin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study was to determine the effect of EPS, PER and PBV on stock prices. The research sample is 8 manufacturing sector companies registered in the Jakarta Islamic Index in 2016-2018. The type of data is quantitative descriptive using a purposive sampling method for sampling. The data analysis technique to test the hypothesis is multiple linear analysis. The results of the study show that EPS and PBV have a significant positive effect on stock prices, PER has a significant negative effect on stock prices. Because, when analyzing there are several company stock prices rising and profits falling a share. The three EPS, PER and PBV variables have an effect on the stock price simultaneously.
PENGARUH KEPERCAYAAN DAN KEAMANAN TERHADAP NIAT UNTUK BERTRANSAKSI MENGGUNAKAN SISTEM E-COMMERCE (STUDI KASUS PADA MAHASISWA PROGRAM STUDI S1 AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TADULAKO) Shabrina, Nur Rahma; Indriasari, Rahayu; Mapparessa, Nurlaela
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aimed to determine and analyze the influence of trust and security over the intention to transact using e-commerce This research is a quantitative research using primary data. The sample of this study were students of accounting study program that amounted to 71 respondents. The results showed that simultaneously, trust and security significantly influenced the intention to transact using e-commerce system. Trust partially had significant influence the intention to transact using e-commerce system. Security partially had significant influence the intention to transact using e-commerce system.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER PRICING Rosad, Dede Abdul; Nugraha, Erik; Fajri, Rizky
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Faktor-faktor yang mempengaruhi keputusan perusahaan untuk melakukan Transfer Pricing. Praktek transfer pricing timbul  karena adanya transaksi barang maupun jasa yang terjadi antar wajib pajak yang memiliki hubungan istimewa hal ini dilakukan karena adanya perbedaan tarif pajak antara perusahaan induk dan perusahaan afiliasinnya. Metode penelitian yang digunakan adalah metode deskriptif asosiatif, teknik sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling dimana perusahaan multinasional yang terdaftar di Bursa Efek Indonesia periode 2011 sampai 2017 menjadi sampel dalam penelitian ini sebanyak 6 perusahaan sedangkan teknik analisis data yang digunakan menggunakan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa Tax Avoidance mempunyai pengaruh positif signifikan terhadap Transfer Pricing, Exchange Rates mempunyai pengaruh negative dan tidak signifikan terhadap Transfer Pricing, dan Leverage mempunyai pengaruh negative signifikan terhadap Transfer Pricing.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN/KOTA DI INDONESIA Annisa, Andi Nur; Abdullah, Muhammad Ikbal; Iqbal, Muhammad; Yamin, Nina Yusnita
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

 This study aims to determine and analyze simultaneously and partially the influence of local government characteristics on the financial performance of local governments by using a proxy of the characteristics of local governments, namely the size of the regional government, balance funds, and regional spending. The population in this study is the regencies/cities in Indonesia in 2016 as many as 504. The sampling technique used purposive sampling and obtained a sample of 207. The data analysis technique used multiple regression analysis. Based on the results of the study found that simultaneously the characteristics of local governments affect the financial performance of local governments. The size of the regional government, balance funds, and regional expenditure have a partial effect on the financial performance of local governments.
PENGARUH KECEPATAN PROMOSI KARIR DAN ORIENTASI KAPABILITAS SUPERVISOR TERHADAP KEINGINAN BERPINDAH PADA AGEN ASURANSI PT PRUDENTIAL LIFE ASSURANCE CABANG SAMARINDA Smith, Alan; Kaluge, David; Umiriyana, Umiriyana
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study was to examine the effect of the speed of career promotion and the orientation of the supervisor's capability against the desire to move. The method used is purposive sampling with non-probability sampling technique. The sample in this study are 40 respondents with criteria work at least 1 year and work as insurance agent. The hypothesis test used is Multiple Linear Regression using SPSS version 23. The results of this study indicate that: The speed of career promotion has a significant effect on switching desire, the orientation of the capability of the supervisor has a significant effect on switching desire, and the speed of career promotion and the orientation of the supervisory capability have a negative and significant effect on the desire to move.
PENYAJIAN LAPORAN KEUANGAN, KOMPETENSI APARATUR PEMERINTAH, DAN PENGELOLAAN KEUANGAN DAERAH Maria Maria; Zulkifli Zulkifli; Riza Wahyudi; Amira Fairuzdita
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aimed to know the influence of financial statement presentation and competency of regional government apparatus in South Sumatera province (Indonesia), both simultaneously and partially toward the financial management accountability. The research method used in this study was explanatory research with 59 respondents at regional financial and asset management agency. The analysis unit of government officials was divided into budgeting department, treasury department, accounting department, and management of regional property department. Data analysis was performed by using multiple regression. The result of study showed that financial statement presentation and competency of regional government apparatus gave 78,7% effect on financial management accountability. Partially, competency of regional government apparatus accessibility on financial management accountability gave bigger contribution compared to financial statement presentation.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK HOTEL KOTA MADIUN Devi Nurkumalasari, Ariska; Wahyudi Utomo, Supri; Wahyuning Sulistyowati, Nur
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

Penelitian ini untuk menguji pengaruh kesadaran, administrasi perpajakan dan sanksi pajak terhadap kepatuhan WP hotel di Kota Madiun. Jenis Penelitian  menggunakan penelitian kuantitatif. Obyek penelitian seluruh WP hotel di Kota Madiun dengan memakai teknik sampling  jenuh. Sumber penelitian menggunakan data primer. Teknik analisis data adalah statistik deskriptif. Penelitian ini menghasilkan kesadaran, administrasi perpajakan dan sanksi pajak memiliki pengaruh signifikan terhadap kepatuhan WP hotel Kota Madiun. Dimana sanksi pajak merupakan variabel yang paling berpengaruh karena memberikan peringatan dan teguran secara administrasi ataupun pidana dengan memberikan efek jera untuk memenuhi kewajibannya sebagai WP.
PENGARUH MANAJEMEN LABA, PROFITABILITAS, DAN GOOD CORPORATE GOVERNANCE TERHADAP PEMERINGKATAN OBLIGASI (Studi pada Perusahaan Nonkeuangan yang diperingkat oleh PT PEFINDO Periode 2015-2018) Vidyarti, Annisa; Khairunnisa, Khairunnisa
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 1 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

Peringkat obligasi pada perusahaan seharusnya dapat menjadi acuan dalam meningkatkan kredibilitas atau kemampuan membayar kewajiban perusahaan terutama kepada investor. Tetapi, beberapa perusahaan masih mengalami gagal bayar obligasi, bahkan lebih dari satu kali, sehingga lembaga pemeringkat obligasi menurunkan peringkat obligasi kepada beberapa perusahaan tersebut dengan peringkat idD atau default (gagal bayar). Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang diduga mempengaruhi pemeringkatan obligasi, yaitu manajemen laba, profitabilitas, dan Good Corporate Governance (GCG). Penelitian ini menggunakan metode analisis regresi logistik ordinal dan statistik deskriptif yang diolah dengan SPSS 25. Sampel perusahaan yang digunakan adalah 29 perusahaan nonkeuangan yang terdaftar di Indonesian Bond Market Directory dan diperingkat oleh PT PEFINDO pada tahun 2015-2018 dengan teknik purposive sampling. Hasil dari penelitian ini adalah manajemen laba dan profitabilitas tidak berpengaruh terhadap pemeringkatan obligasi. Sedangkan Good Corporate Governance (GCG) berpengaruh positif terhadap pemeringkatan obligasi.

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