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.
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<![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) ]]>
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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[Serapan Anggaran UIN Syarif Hidayatullah Jakarta: Sebelum dan Sesudah Revisi Anggaran ]]>
<![CDATA[Nur Wachidah Yulianti]]>
<![CDATA[ Akuntabilitas Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i1.10957
<![CDATA[This research aims to see whether there are mean differences in budget absorption before and after the budget revision carried out by Syarif Hidayatullah State Islamic University Jakarta in 2017. In 2017, it is known that Syarif Hidayatullah State Islamic University Jakarta has made 8 budget revisions. At the end of 2017, the average budget absorption before revision was 86.27% and the average budget absorption after revision was 86.11%. By using paired sample t test, the test result shows a significance value (2-tailed) of paired samples test between budget absorption before revision and budget absorption after revision of 0.036 or below alpha 0.05. These result indicates that there is a mean difference between budget absorption before the budget revision and the budget absorption after the budget revision of Syarif Hidayatullah State Islamic University Jakarta in 2017.]]>
<![CDATA[Hubungan Ekspansi Jaringan Kantor dan Kinerja Keuangan Terhadap Pertumbuhan Aset Bank Syariah ]]>
<![CDATA[Dwi Nuraini Ihsan]]>
<![CDATA[ Akuntabilitas Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i1.12599
<![CDATA[This study tests Islamic banks in Indonesia for the period 2015 – May 2019 which aims to prove the influence of bank office network expansion and bank financial performance which is proxied by the ratio of CAR, BOPO, NOM and ROA to the growth of Islamic bank assets. The strategy of expanding the bank office network and achieving the performance of Islamic banks will have an impact on the growth of assets owned by the bank. This relationship analysis is basically to examine the extent of the relationship between bank expansion and bank ratios to the growth rate of assets. With a 5% significance level, it is obtained that NOM and ROA do not have a significant effect on asset growth.]]>
<![CDATA[The Difference of Compliance Cost Before and After Using E-Filing Application on Company Taxpayers E-Filing User ]]>
<![CDATA[Vania Wimayo]]>
<![CDATA[ Akuntabilitas Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i1.11645
<![CDATA[The purpose of this study was to determine differences in compliance cost incurred before and after the use of E-Filing applications for corporate tax payers E-Filing users.E-Filing Tax Return is a reporting system created by the DGT which makes it easy for taxpayers in the manufacture and delivery of Tax Return report to the Director General of Taxation. The hypothesis in this study was tested using the Wilcoxon test match pairs. The type of data used in this study is quantitative data. The research method used is a survey and the instrument used to collect data is a questionnaire. The results show that compliance cost after the use of e-filing in contrast to earlier, where the compliance cost will be lower.]]>
<![CDATA[Pengaruh Akuntabilitas, Gaya Kepemimpinan, Kompetensi dan di Mediasi Motivasi Terhadap Kinerja Organisasi ]]>
<![CDATA[Isma Arum Wardiana]]>;
<![CDATA[Suwardi Bambang Hermanto]]>
<![CDATA[ Akuntabilitas Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i1.12657
<![CDATA[This research aimed to find out the effect of accountability, leadership style, competency and motivation on the organization performance, especially in government organization, Sidoarjo. The data collection thecnique used simple random sampling. Furthermore, there were 111 respondents as sample in 34 village area, Sidoarjo. Moreover, the data analysis thecnique used PLS (Partial Least Square. The research result concluded the transformasional leadership style had positive effect on the performance and motivation of managerial porformance. Furthermore, the managerial ownership had positive effect on the motivation managerial work. Furthermore, this research had correlated with the government support to create a good governance.]]>
<![CDATA[Model CSR dalam Penguatan Modal Sosial dan Peran Kelembagaan Masyarakat ]]>
<![CDATA[S. Suwandi]]>;
<![CDATA[S. Sukaris]]>;
<![CDATA[Abdurahman Faris]]>
<![CDATA[ Akuntabilitas Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i1.12748
<![CDATA[The issue of community independence is the central theme of national development which is the responsibility of all elements of the nation, including government, the private sector and any organization. Viewed from the government's point of view, this is clearly seen from the partisanship of empowerment policies and development through village funds that are very adequate to reach a developed and empowered village. The implementation or practice of corporate social responsibility has a direct influence on the role of community institutions and the role of community institutions directly influences the strengthening of community social capital. This community institution directly influences the improvement of community welfare and CSR programs must be able to increase community capacity for long-term activities (sustainable). The company must continue to encourage program recipients to have responsibility and ownership of the program implemented in order to strengthen social capital and the Company must implement a more concrete CSR program in increasing income economically because it is the main goal in the concept triple bottom CSR.]]>
<![CDATA[Persepsi Etika Penggelapan Pajak: Pengaruh Langsung dan Tidak Langsung ]]>
<![CDATA[Dewi Sofha]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Akuntabilitas Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i1.12655
<![CDATA[Tax evasion could be seen as ethical deed or not depends on several factors. The goal of this research is to examine the influence of gender, religiosity, and love of money towards tax evasion ethical perspective. The population of this research is undergraduate (S1) accounting students from private universities in Semarang. The sample used in this research covers final semester the undergraduate (S1) accounting students from University of Dian Nuswantoro, University of Soegijapranata Catholic, University of Sultan Agung Islamic, University of Muhammadiyah Semarang, University of Stikubank, University of Wahid Hasyim and University of AKI. The sampling technique used in this research is accidental sampling. As much as 100 questionnaires have been spread to the chosen respondents and all of them are declared proper to use. The analysis result is gender and religiosity do have impact on tax evasion ethical perspective while love of money does not. This research’s result also shows that religiosity and love of money do not mediate the relationship between gender and tax evasion ethicalperspective.]]>
<![CDATA[Motivasi Ikut Pendidikan Profesi Akuntansi dan Menjadi Akuntan Publik: Studi Empiris pada Mahasiswa S1 Akuntansi ]]>
<![CDATA[Sandra Aulia]]>;
<![CDATA[F. Fitriany]]>;
<![CDATA[Viska Anggraita]]>;
<![CDATA[A. Arywarti]]>
<![CDATA[ Akuntabilitas Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i1.11427
<![CDATA[The effectiveness of Accounting Professional Education goals is a big question for various parties. This study aims to analyze the factors that influence students’ interest in taking Accounting Professional Education and become Public Accountant. The procedure used in analyzing data uses Structural Equation Modeling (SEM). Total sample of 710 accounting undergraduate students. The results of this study indicate that career motivation factors, student perceptions of the accounting profession are positively related while the duration of education is negatively related to students’ interest in participating in PPAk. Interest in participating in PPAk, students ‘perceptions and duration of education, Type A and age characters are positively associated with students’ interest in becoming public accountants. This study contributes to the existing research in identifying factors that influence students’ interest in participating in Accounting Professional Education and being Public accountant]]>
<![CDATA[Identifikasi Hubungan Linier dan Non-Linier antara Rasio-Rasio Keuangan dan Return Saham ]]>
<![CDATA[I Made Pande Dwiana Putra]]>;
<![CDATA[I Dewa Nyoman Badera]]>
<![CDATA[ Akuntabilitas Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i1.10093
<![CDATA[Researches on relevance of financial ratios on stock returns mostly adopt linearity assumptions. This research aims to show the relevance of financial ratios on stock return and to compare the accuracy of linear and non linear models. Linear and non linear multivariate regression models are constructed from several financial ratios towards stock return to identify ratios with significant influences and subsequently compared in regard of their determinations. The samples consist of manufacturing companies listed on IDX from 2009 through 2016 totaling 97 companies. Results of bivariate regressions show consistent relationships exist in form of positive-quadratic relationships for profitability ratios (ROA and ROE) and negative-logarithmic relationships for liquidity and solvability ratios (CR, QR and DER). In general, profitability ratios remain the dominant ratios affecting stock returns]]>
