AKUNTABILITAS
AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, Auditing, Taxation in particular, and Accounting Studies in general, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Articles
190 Documents
<![CDATA[Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan ]]>
<![CDATA[Eka Indriyani]]>
<![CDATA[ Akuntabilitas Vol 10, No 2: Oktober 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (471.104 KB)
|
DOI: 10.15408/akt.v10i2.4649
<![CDATA[The population in this study is all companies manufacturing food and beverage sectors in Indonesia Stock Exchange period 2011 to 2015. The study sample as many as 16 companies were selescted using purposive sampling method with certain criteria in order to obtain in the total sample 0f 9 companies. Mechanical testing of the data is by using multiple linear regression with a significance level of 5% alpha. The results showed that firm size negative effect on firm value. Profitability significant effect on firm value. Simultaneously, firm size and profitability significantly influence the value of the company. The coefficient of determination shows that the influence of the independent variables on the dependent variable of 41.5% and the rest is influenced by other factors. ]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI MARGIN MURABAHAH BANK SYARIAH DI INDONESIA ]]>
<![CDATA[Yusro Rahma]]>
<![CDATA[ Akuntabilitas Vol 9, No 1: April 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (143.56 KB)
|
DOI: 10.15408/akt.v9i1.3584
<![CDATA[The purpose of this study to examine the factors that influence the margin murabaha them, profit targets are proxied by return on assets (ROA), overhead costs, the results of third-party funds and financing. This study used 11 samples of Islamic banking in Indonesia, with criteria has published annual reports and the necessary data available. This study uses regression analysis to examine the factors that influence the margin murabaha. The results of this study showed that the return on assets, overheads and no effect on the financing murabaha margin partially, but the results showed that the results of DPK affect the margin murabaha.DOI: 10.15408/akt.v9i1.3584]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Environmental Disclosure ]]>
<![CDATA[Eny Suprapti]]>;
<![CDATA[Farhan Achmad Fajari]]>;
<![CDATA[Achmad Syaiful Hidayat Anwar]]>
<![CDATA[ Akuntabilitas Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (325.05 KB)
|
DOI: 10.15408/akt.v12i2.13225
<![CDATA[Environmental problems become things that have not been considered for the companies. This Study aims to determine the effect good corporate governance to environmental disclosure. Good Corporate Governance is a system to controlling management, where GCG is proxied by the board of directors, board of commissioners, institutional ownership, managerial ownership, and audit committee. This reaserch use non financial companies listed on BEI. The research sample 30 companies. Measurement of environmental disclosure uses GRI – G4 index is 34 index. This study using multiple regression. Based on the results of the study found good corporate governanceis proxieduse board of directors and board commissioners there isn’teffect on environmental disclosure.The results institutional ownership, managerial ownership, and audit committee effect on environemental disclosure]]>
<![CDATA[PENGARUH AUDIT TENURE DAN LOWBALLING TERHADAP PEMBERIAN OPINI AUDIT ]]>
<![CDATA[Eka Fitri Yanti]]>;
<![CDATA[Yulianti Yulianti]]>;
<![CDATA[Amilin Amilin]]>
<![CDATA[ Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (290.412 KB)
|
DOI: 10.15408/akt.v7i2.2676
<![CDATA[The main purpose of this study was to examine the influence of audit tenure andlowballing to the appropriation of audit opinion. Based on convenience sampling method. Thisstudy used a sample of 61 respondents who work as auditor in audit firm located in Jakartaand enrolled in Directory AP & KAP 2013 published by IAPI. This study used primary data withquestionnaire. Auditor who participated in this research include partner, manager, supervisor,senior auditors and junior auditors who carry out work in the field of auditing The data wasanalyzed by multiple regression. The results indicates that the audit tenure didn’t have aninfluence to the present of audit opinion. But lowballing had influenced to the present of audit opinionDOI: 10.15408/akt.v7i2.2676]]>
<![CDATA[Memahami Penelitian Kualitatif dalam Akuntansi ]]>
<![CDATA[Zul Azmi]]>;
<![CDATA[Abdillah Arif Nasution]]>;
<![CDATA[Wardayani wardayani]]>
<![CDATA[ Akuntabilitas Vol 11, No 1 (2018) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (440.132 KB)
|
DOI: 10.15408/akt.v11i1.6338
<![CDATA[This paper aims to describe qualitative research that began to develop in the field of accounting. Qualitative descriptive method is used to collect data and describe qualitative research in accounting. The results of research can add to the understanding of qualitative research in accounting. Qualitative research provides freedom from the limit of the deductive hypothesis testing obsession that allows to investigate issues and questions that have been neglected by the dominant research paradigm. Assimilating accounting disciplines with other disciplines may open up opportunities for qualitative research. ]]>
<![CDATA[Determinan yang Mempengaruhi Audit Delay: Studi Pada Perusahaan Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Mohammad Khoirul Anam]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (400.84 KB)
|
DOI: 10.15408/akt.v10i1.3649
<![CDATA[Audit delay is an important issue because it can impact on the timeliness of the delivery of accounting information, which further affects the relevance of accounting information. The purpose of this study is to analyze the factors that affect audit delay. Analytical technique used is logistic regression. From the analysis of logistic regression can be concluded that, for industry sector variables shows that 5 industry sectors give influence and 4 industry sectors have no effect. For Reputation and Probability variables have a significant effect. Medium variable size of the company has no significant effect. There is a simultaneous and significant influence of Industry Type variables, Firm Reputation, Profitability and Company Size to Audit Delay.]]>
<![CDATA[PENGARUH FASILITAS DROP BOX, E-SPT DAN E-FILING DALAM PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TERHADAP KEPUASAN WAJIB PAJAK ]]>
<![CDATA[Fitri Damayanti]]>;
<![CDATA[Achmad Fauzi]]>
<![CDATA[ Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (240.707 KB)
|
DOI: 10.15408/akt.v8i3.2774
<![CDATA[This research aims to analyze and get empirical evidence about the the influenceof facilities drop box, e-SPT and e-filing submission of a letter innotice (SPT) to satisfaction oftaxpayer. Respondents in this study are taxpayers in KPP Pratama Central Jakarta Regional.The number of taxpayer that were visited in this study were 75 taxpayers from 3 KPP PratamaThe method of determining the sample is by using convenience sampling method, while thedata processing methods used by researcher is the multiple regression analysis. The resultshows the facilities drop box, e-SPT and e-filing submission of a letter innotice (SPT) partiallyinfluence to satisfaction of taxpayer.Then, facilities drop box, e-SPT and e-filing submission ofa letter innotice (SPT) simultaneously and significantly influence to satisfaction of taxpayerDOI: 10.15408/akt.v8i3.2774]]>
<![CDATA[Analisis Corporate Social Responsibility dan Nilai Perusahaan: Dampak Variabel Kontekstual ]]>
<![CDATA[Umi Muawanah]]>;
<![CDATA[Nurul Hayati]]>
<![CDATA[ Akuntabilitas Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (354.36 KB)
|
DOI: 10.15408/akt.v12i1.12656
<![CDATA[The empirical evidence of the relationship between corporate social responsibility (CSR) and company value is still inconclusive and raises a discussion space for researchers about what and how it affects. This study aims to analyze these. The analysis model was compiled by covering four control variables namely size, market share, leverage, and company growth. The results of the Regression analysis showed that the CSR disclosure index had a negative effect on firm value. This effect occurs when the analysis model includes four contextual variables. However, if the analysis did not include four control variables in the model, the results were opposite. These results have the following research implications as well as subject to methodological limitations.]]>
<![CDATA[PENGARUH EARNING MANAGEMENT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL ]]>
<![CDATA[Wi Rita Widya]]>;
<![CDATA[Amelia Sandra]]>
<![CDATA[ Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (289.587 KB)
|
DOI: 10.15408/akt.v7i1.2642
<![CDATA[This study aimed to examine the effect of earnings management and corporategovernance mechanisms to proxy size of the board of commissioners, the proportion ofindependent commissioners, and the size of the audit committee on the disclosure ofcorporate social responsibility which are controlled by firm size and profitability. The theoryunderlying this research is stakeholder theory, legitimacy theory, agency theory, and signalingtheory. The sample is a mining company listed in the Indonesia Stock Exchange (BEI) for theperiod 2008-2011. The sampling technique used is Non-Probability Sampling using Judgement/purposive sampling. Analysis of test data using multiple regression. This research resulted infindings that earnings management and audit committee size does not significantly affect thedisclosure of social responsibility, while the size of the board of commissioners and theproportion of independent commissioners significant positive effect on social responsibilitydisclosure. However, company size and profitability are not proven to control the effects ofearnings management and corporate governance mechanisms on the disclosure of corporatesocial responsibility.DOI: 10.15408/akt.v7i1.2642]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Keputusan Nasabah Untuk Menggunakan Jasa Perbankan Syariah Di Kota Tasikmalaya ]]>
<![CDATA[D. Desiana]]>;
<![CDATA[Dewi Susilowati]]>;
<![CDATA[Negina Kencono Putri]]>
<![CDATA[ Akuntabilitas Vol 11, No 1 (2018) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (215.808 KB)
|
DOI: 10.15408/akt.v11i1.8135
<![CDATA[This study aims to analyze the factors that influence the customers’ decision in using Islamic banking in Tasikmalaya. This study uses a quantitative method. The data used in this study is primary data. Primary data was obtained from questionnaires distributed to a hundred customers of Islamic banking in Tasikmalaya. Analysis of data uses multiple linear regression and the results show that in partial the variable of profit sharing has significantly positive effect on the customers' decision to use islamic banking, the variable of religion quality has significantly positive effect on the customer’s decision to use islamic banking, the variable of education has significantly positive effect on the customer's decision to use islamic banking,the variable of income doesn’t have significantly positive effect on the customer’s decision to use islamic banking and the variable of products and services have significantly positive effect on the customers’ decision to use islamic banking in Tasikmalaya.]]>
