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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 LEVERAGE, FIRM SIZE, DAN FINANCIAL DISTRESS TERHADAP AKTIVITAS HEDGING PADA SUB SEKTOR LEMBAGA PEMBIAYAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Fitriani, Asri Rizki; 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

The development of investment activities is currently developing rapidly and becomes routine activities carried out by the company. The company makes investments to get profits in the future, the business development that is undertaken, and the management of its capital. Investment activities need to pay attention to the existence of sources of risk, one of which is the risk of currency exchange rates and interest rate risk. One risk mitigation is carried out to minimize investment risk in the company by hedging. The purpose of this study is to find and analyze the variables that are suspected to influence hedging activities, namely leverage, firm size, and financial distress. This study uses logistic regression analysis and descriptive statistics which are processed using SPSS 25. This study takes the object of a sub-sector of financial institutions listed on the Indonesia Stock Exchange in the 2014-2018 period. The samples in this study are 15 companies using purposive sampling techniques. The result in this study is firm size significantly influence hedging activity. Then, leverage and financial distress does not affect hedging activities.
PENERAPAN SHARIAH ONLINE TRADING SYSTEM DALAM MENGHASILKAN INFORMASI AKUNTANSI: STUDI PADA GELERI INVESTASI SYARIAH DI PROVINSI KALIMANTAN BARAT Syaifullah, Muhammad
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

AbstrakPenelitian ini bertujuan untuk  mengetahui  Penerapan  SOTS didalam menghasilkan Informasi Akuntansi. Metode   penelitian   yang digunakan adalah kualitatif.  Objek penelitian adalah Penerapan SOTS didalam menghasilkan Informasi Akuntansi. Sumber data yaitu, Manajemen GIS FEBI IAIN Pontianak, Manajemen MNC Securitas, Para Investor. Data primer yaitu dari hasil wawancara dengan para informan sedangkan data sekunder, adalah  teori dari  buku,  jurnal, pendapat para pakar, serta data dan informasi dari media bonafite. Teknik analisis data yaitu: Data Collection; Data Condensation; Display Data; dan Conclution Drawing.  Hasil penelitian ini adalah terkait dengan efisiensi, bahwa SOTS yang digunakan masih belum efisien, karena proses transaksi yang dilakukan masih memerlukan waktu yang cukup lama misalnya dalam pembuatan account investor dari bank yang ditunjuk. Terkait accessibility (kemudahan akses), masih belum memudahkan pengguna, misalnya masih belum ada menu Bahasa Indonesia, sehingga belum memudahkan pengguna didalam mendapatkan informasi dan juga dalam hal melakukan transaksi dan terkait dengan integration (integrasi), masih diperlukan peningkatan terintegrasi dan harmonis di dalam SOTS. Diperlukan SDM yang mempunyai kompetensi yang bersertifkasi yang mampu memberikan informasi yang jelas dan lengkap kepada nasabah dan calon nasabah serta dapat menjalankan SOTS secara profesional, Masih terdapat perbedaan antara aplikasi SOTS yang ada di tampilan Komputer dengan tampilan aplikasi SOTS yang  ada di Smartphone. Dalam hal relevance informasi yang dihasilkan sudah relevan. Terkait accuracy, informasi yang dihasilkan sudah cukup mencerminkan keadaan yang sebenarnya. Terkait timelines,  informasi transaksi yang diinginkan sudah cukup memadai pada saat diperlukan. Didalam hal Complete, informasi yang diperolah pengguna sudah cukup lengkap. Kata Kunci: Shariah Online Trading System,  Informasi Akuntansi
DAMPAK AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI DALAM MENDETEKSI FRAUD PENGADAAN BARANG/JASA Wiharti, Retno Ratu; Novita, Novita
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

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.
PROFITABILITAS, LEVERAGE, KEBIJAKAN DIVIDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI ENTITAS Anam, Hairul
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

Penelitian ini bertujuan untuk menguji pengaruh variabel profitabilitas, leverage, kebijakan dividen dan kepemilikan manajerial terhadap Nilai Entitas. Sampel penelitian terdiri dari 21 entitas yang tercatat di indeks LQ-45. Teknik pengambilan sampel menggunakan metode purposive sampling. Data laporan keuangan diperoleh dari Bursa Efek Indonesia. Metode analisa yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa: profitabilitas berpengaruh signifikan terhadap Nilai Entitas, sedangkan leverage, kebijakan dividen dan kepemilikan manajerial tidak berpengaruh signifikan terhadap Nilai Entitas.
PENGARUH PENGALAMAN AUDITOR, PENERAPAN KODE ETIK DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT (Survey Pada Auditor Di Kantor Inspektorat: Kota Palu, Kabupaten Sigi Dan Kabupaten Donggala) Alif, Nur; Jamaluddin, Jamaluddin; Laupe, Supriadi
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

This study aims to determine and analyze the effect of Auditor Experience, Application of Code of Ethics And Time Budget Pressure to audit quality at Inspectorate Offices: Palu City, Sigi Regency and Donggala Regency. This type of research is survey research, using sampling technique of cencus method. The data were collected with distributing questionnaries to 45 auditors who working at the Inspectorate Office:Palu City, Sigi Regency and Donggala Regency. Primary data obtained from the responses of respondens through the spread of questionnaries and observation. The analysis tool used is multiple linear regression analysis. The results of this study shows that partialy affected the auditors experience has a positive and significant effect to audit quality. The application of code of ethics has a positive and significant effect to audit quality and time budget has a positive and significant effect to audit quality
PENGARUH LOVE OF MONEY, RELIGIUSITAS, DAN IDEALISME TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI Fachrizal, Mohamad; Haris, Nurhayati; Indriasari, Rahayu
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

This research aims to evaluate and analyze the effect of love of money, religiosity and idealism to ethical perception of accounting student. This type of research is survey research. The research method used in this study is quantitative research. Data analysis techniques using descriptive analysis and multiple linear regression. The results shown that how simultaneous love of money, religiosity and idealism has an significant effect to ethical perception of accounting student. Love of money has a significant effect to ethical perception of accounting student. Religiosity has a significant effect to ethical perception of accounting student. Idealism has a significant effect to ethical perception of accounting student. Suggestions in this study are for all accounting students at Tadulako University by improving perception and ethics. Given the ethical issues are one of the important factors needed in the teaching and learning process and the profession.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Prena, Gine Das
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study is 1) to determine the effect of green accounting implementation toward financial performance of manufacturing companies in Indonesia Stock Exchange 2) to determine the effect of environmental performance toward financial performance of manufacturing companies in Indonesia Stock Exchange. In this study using two independent variables, green accounting implementation and environmental performance, with 1 dependent variable, financial performance. This research was conducted on manufacturing companies in Indonesia Stock Exchange in 2016-2018. Data collection techniques in this study used secondary data using annual report of companies and PROPER decision letter in 2016-2018. The sample in this study were 44 manufacturing companies in Indonesia Stock Exchange in 2016-2018. Data were analyzed using multiple linear regression analysis techniques, coefficient of determination, simultaneous significance test (F test), and partial test (t test) with the help of SPSS software for windows. The results of this study is 1) Green Accounting Implementation had a not  significant effect on financial performance of manufacturing companies in Indonesia Stock Exchange 2) Environmental performance has a positive and significant effect on financial performance of manufacturing companies in Indonesia Stock Exchange.
PENGARUH EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Luwuk) Delviana, Delviana; Tampang, Tampang; Mustamin, Mustamin; Halwi, Muhammad Darma; Masruddin, Masruddin; Din, Muhammad; Parwati, Ni Made Suwitri
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to examine and analyze the effect of tax extensification and intensification on personal income tax. The sample in this study is 36 tax authorities who work at Primary Tax Office of Luwuk. The method used to determine the number of samples is the purposive sampling. The research method is survey research. Data analysis technique uses descriptive analysis and multiple linear regression. The results of the study show that extensification has no positive effect on personal income tax, while tax intensification has positive effect on personal income tax.
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.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PERATAAN LABA (Studi Empiris Pada Perusahaan Yang Terdaftar Pada Indeks IDX30 Di Bursa Efek Indonesia Periode 2014-2018) Huda, Syamsul; Suartini, Sri; Lestari, Indah Ayu
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to identify and examine the effect of profitability (ROA) and leverage (DER) both partial and together on income smoothing companies listed on the index in the Indonesia Stock Exchange IDX30 2014-2018 period. The study population includes all companies listed on the index IDX30 in Indonesia Stock Exchange Period 2014-2018. Samples were determined by purposive sampling. Data analysis techniques in this research is descriptive verification. Hypothesis testing using multiple linear regression analysis model. The results showed that (1) profitability (ROA) have a significant effect on income smoothing. (2) leverage (DER) has no significant effect on income smoothing. (3) Profitability (ROA) and leverage (DER) jointly affect the income smoothing.

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