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INDONESIA
Jurnal Akuntansi
Published by Universitas Tarumanagara
ISSN : 14103591     EISSN : 25498800     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 555 Documents
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Pengaruh Informasi Asimetri, Kinerja Masa Kini dan Kinerja Msa Depan Terhadap Earnings Management Pada Perusahaan Manufaktur Yang Go Publik dari Tahun 2006-2008 Elsa Imelda, Rousilita Suhendah,
Jurnal Akuntansi Vol 16, No 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.135 KB) | DOI: 10.24912/ja.v16i2.533

Abstract

Manajemen laba merupakan usaha manajemen untuk memaksimalkan keuntungan pribadi mereka dengan cara memanulasi laporan keuangan
ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Prameswari, Afina Survita; Yustrianthe, Rahmawati Hanny
Jurnal Akuntansi Vol 19, No 1 (2015): January 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.732 KB) | DOI: 10.24912/ja.v19i1.113

Abstract

Dalam penelitian ini menyelidiki faktor-faktor yang mempengaruhi audit delay pada perusahaan manufaktur 2010-2012. Variabel bebas adalah ukuran perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini. Sedangkan variabel dependen adalah audit delay. Tujuan dari penelitian ini adalah untuk menganalisis dan membuktikan secara empiris pengaruh ukuran perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini parsial maupun simultan. Kontribusi dari penelitian ini adalah untuk membantu Badan Pengawas Pasar Modal (Bapepam) dalam menentukan kebijakan dan peraturan mengenai ketepatan waktu penyampaian laporan keuangan. Populasi dalam penelitian ini bahwa perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2012, total 40 perusahaan manufaktur diambil dengan menggunakan purposive sampling. Data ini menggunakan metode analisis data sekunder dengan menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel tidak mempengaruhi ukuran Perusahaan Audit delay. Variabel solvabilitas tidak berpengaruh pada Audit delay. Profitabilitas pengaruh variabel pada Audit delay. Reputasi Kantor Akuntan Publik untuk Audit efek delay. Variabel Auditor Opini tidak berpengaruh pada Audit delay. Hasil tes ini juga menyatakan bahwa lima faktor ini secara bersamaan berpengaruh terhadap Audit delay. Berdasarkan nilai R2 yang disesuaikan dari 29,4% menunjukkan bahwa hanya 29,4% Audit Keterlambatan variabel dijelaskan oleh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini. Sedangkan 70,6% sisanya dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.In this study is investigated the factors that influence the Audit Delay in manufacturing companies 2010-2012. Independent variable is the size of the Company, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion. While the dependent variable is the Audit Delay. The purpose of this study was to analyze and demonstrate empirically the effect of company size, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion partially or simultaneously. Contributions of this research is to help the Capital Market Supervisory Agency (Bapepam) in determining the policies and regulations concerning the timely submission of financial reports. The population in this research that the manufacturing companies listed in Indonesia Stock Exchange the period 2010-2012, a total of 40 manufacturing companies were taken by using purposive sampling. This data using secondary data analysis method using multiple regression. The results of this study indicate that the variable does not affect the size of the Company's Audit Delay. Solvency variable has no effect on Audit Delay. Profitability variable effect on Audit Delay. Reputation Public Accounting Firm to Audit Delay effect. Auditor Opinion variable has no effect on Audit Delay. The results of this test also states that these five factors simultaneously influence on Audit Delay. Based on the adjusted R2 value of 29.4% indicates that only 29.4% Audit Delay variable explained by Company Size, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion. While the remaining 70.6% is explained by other variables not examined in this study.
Pengaruh Mediasi Modal Psikologis Pada Hubungan Model Perencanaan Anggaran Dan Kinerja Pegawai (Studi Empiris Pada Pns Pemerintah Provinsi Banten) Sholikhan Yulianto, Nurhayati Soleha, Rita Rosiana,
Jurnal Akuntansi Vol 18, No 2 (2014): May 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.458 KB) | DOI: 10.24912/ja.v18i2.559

Abstract

The Purpose Of This Study Was To Examine The Effect Of Budget Planning Models On Employee Performance Through Pysichological Capital As A Meditating Variable.
CAN RELIANCE ON MULTIPLE PERFORMANCES MEASURES (RMPM) BOOST EMPLOYEE PRODUCTIVITY THROUGH EMPLOYEE LOYALTY? Putri, Marthalia; Yuliansyah, Yuliansyah
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.847 KB) | DOI: 10.24912/ja.v21i1.139

Abstract

The aim of the study is to investigate the extent to which reliance on multiple performances measures (RMPM) leverages employee productivity. Assuming that this relationship exists when an employee has a high level of loyalty, we survey nurses and doctors in several healthcare organisations in Bandar Lampung.  Eighty-two returned surveys yielded usable datasets from 76 respondents. Analysing data with SPSS 19.0, we found that RMPM can leverage employee productivity through employee loyalty, but we found no direct effect of RMPM on employee productivity.  This study enriches research on management accounting and on employee behaviour in the service sector, in particular in health care organizations.
Complexity Of Annual License Notification Of Small-Medium Tax Business Taxes Agus Bandiyono, Rahayu Asriyani,
Jurnal Akuntansi Vol 23, No 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.671 KB) | DOI: 10.24912/ja.v23i2.594

Abstract

The issuance of Government Regulation 23 of 2018 is the government’s effort to encourage the growth of MSMEs while simultaneously increasing MSME compliance in the taxation field. This study aims to analyze the complexity of the SME Annual Taxpayer Individual Taxpayers. This quantitative study uses a questionnaire with the UMKM Individual Taxpayer in Pondok Aren Tax Office as the respondent. Pondok Aren KPP was chosen as a research location because it is an KPP that intensively approaches UMKM. This study uses the SPT complexity variable as the dependent variable. While the independent variables are ambiguity, SPT calculation, rule details, rule changes, taxpayer accounting and tax return forms. Based on the results of the study, there are 3 variables that significantly affect the complexity of the MSME Annual Taxpayer Personal Taxpayers, these variables are the calculation of tax returns, detailed rules and rules changes.
PENGARUH PENGAWASAN KOMITE AUDIT, AUDIT INTERNAL, AUDIT EKSTERNAL TERHADAP KESEHATAN KEUANGAN PERUSAHAAN DAN DAMPAKNYA TERHADAP PROFITABILITAS Merawati, Endang Etty; Hatta, Iha Haryani
Jurnal Akuntansi Vol 18, No 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.559 KB) | DOI: 10.24912/ja.v18i3.269

Abstract

Insurance and reinsurance companies are required, to maintain a soundfinancial standing and comply with the provisions on the companies equity as stipulated by the government. To achieve such equity, the companies must retain their profitability. Under a supervision system supported by the audit committee, internal auditor and external auditor, it is expected that the insurance companies shall be able to fulfill their obligation in complying with all the prevailing regulations. If these companies fail to do so, the companies shall be subject to the supervision by the government. This study was conducted on insurance and reinsurance companies listed in the Indonesian Stock Exchange in 2012 (11 companies). Thirty eight high officials of the top management of the companies were interviewed as respondents. By applying the SPSS program the results showed that there are significant relations among the audit committee, the internal and external auditor in supervising the operations of the insurance companies. There is a positive correlation between the audit committee and the internal auditor; and there is a positive correlation between the audit committee and the external auditor whereas there is also a positive correlation between the internal auditor and the external auditor. Simultaneous influence of the audit committee, the internal audit and the external audit shows a positive effect on the financial soundness. However, external audit has only partial influence on the financial soundness. The simultaneous influence of audit committee, audit internal, audit external and financial soundness shows a significant effect on the profitability. The partial influence on each independent variabel (mentioned above) has a significant effect on the profitability.
INTELLECTUAL CAPITAL DISCLOSURE BASED STAKEHOLDERS PADA PERBANKAN INDONESIA Nurhayati, Enok; Uzliawati, Lia
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.88 KB) | DOI: 10.24912/ja.v21i3.253

Abstract

This study analyses Indonesia stekholders viewpoints on Intellectual Capital Disclosure items using Intellectual Capital Disclosure Index. Respodents on this research is narrow financial based stakeholders. Respondents rating showed high average scores of 5,88 with all items. These score indicated that there is clear expectation of stakeholders for Indonesian banking sector to disclosed all of items. The weighted Indonesia Intellectual Capital Disclosure Index on Bankingis developed based on insight of survey responden which better reflect the importance of key stakeholders demand for Intellectual capital disclosure in Indonesia Banking Sector.
The role of corporate governance in the relationships of family company with real earnings management Masri, Indah
Jurnal Akuntansi Vol 22, No 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.626 KB) | DOI: 10.24912/ja.v22i1.322

Abstract

The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship. This research is also looking at the role of accrual earnings management as a substitute in the relationship accrual earnings management with real earnings management in a family company. This study uses data 61 manufacturing companies on the Indonesia Stock Exchange in the period 2010 to 2013. The research results according to which hypothesized that family firms tend to negatively affect with real earnings management. The role of corporate governance as strengthening internal oversight negative effect on family companies with real earnings management. The results also proved the existence of a relationship of substitution for family firms tend to be doing accrual earnings management than real earnings management. This is because on the one hand the motivation of control as a strong incentive to do accrual earnings management in the family company, while on the other hand, the family companies tend to dislike real earnings management for their negative performance impact.
Skeptisisme personal dan situasional terhadap keputusan audit: sebuah studi eksperimen Suryanto, Rudy; Sani, Azkia Fiki; Sofyani, Hafiez
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.883 KB) | DOI: 10.24912/ja.v22i2.354

Abstract

The study aims to examine the influence of personal and situational scepticism on audit judgement. Situational scepticism can be presented by audit experience from previous years (Client-Specific Experience). The study uses an experiment 2x3 factorial design between subjects with divides personal scepticism into high and low, and case of situational scepticism about audit experience from previous years into positive, neutral and negative. The subject of experiment are 84 undergraduate accounting department students who have learned the course of auditing. ANOVA is applied as a tool to attempt the hypotheses. The result reveals that audit judgement made by auditor is influenced by their experience with client from previous years.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP YIELD TO MATURITY OBLIGASI KORPORASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Nariman, Augustpaosa
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.836 KB) | DOI: 10.24912/ja.v20i2.56

Abstract

Penelitian ini adalah untuk melakukan analisis dan mendapatkan bukti empiris mengenai pengaruh faktor internal dan faktor eksternal perusahaan terhadap yield to maturity obligasi. Faktor internal perusahaan terdiri dari komiteaudit, ukuran perusahaan, debt to equity ratio sedangkan faktor eksternal perusahaan adalah kualitas auditor dan tingkat suku bunga Bank Indonesia.Penelitian ini menggunakan 33 perusahaan yang menerbitkan obligasi pada periode 2011-2013.Data dianalisis dengan menggunakan regresi linear berganda di mana sebelumnya telah dilakukan uji asumsi klasik.Dari hasil penelitian diperoleh hasil bahwa faktor internal yang terdiri dari komite audit, ukuran perusahaan, dan debt to equity ratio tidak berpengaruh signifikan terhadap yield to maturity obligasi.Ukuran perusahaan menunjukkan hasil pengaruh yang negatif terhadap yield to maturity obligasi.Faktor eksternal perusahaan yaitu kualitas auditor dan tingkat suku bunga Bank Indonesia berpengaruh signifikan terhadap yield to maturity obligasi.Kualitas auditor menunjukkan pengaruh hubungan yang negatif terhadap yield to maturity obligasi.This research is to analyze and obtain empirical evidence about the influence of internal factors and external factors on the yield to maturity of corporate bonds. Internal factors are the company's audit committee, company size, debt to equity ratio while the external factors is the quality of auditors and the interest rate of Bank Indonesia. This research usedsample of 33 companies which issued bonds in 2011-2013. Data were analyzed using multiple linear regressionand prior to hypothesis testing has been performed classical assumption test. Result obtained from the research shows that the internal factor which consist of the audit committee, company size, and debt to equity ratio are not significantly affects the yield to maturity of the bonds. Size companies shows the results of a negative influence on the yield to maturity of the bonds. External factors, namely the quality of auditors and Bank Indonesia interest rate are significantly affects the yield to maturity of the bonds. Quality auditor shows the effect of a negative relationship to the yield to maturity of the bonds.

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