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[Pengaruh Kompleksitas Tugas Terhadap Kualitas Audit Dengan Disfungsional Auditor Sebagai Variabel Moderasi ]]>
<![CDATA[Fitria Magdalena Suprapto]]>;
<![CDATA[Wawan Cahyo Nugroho]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.17364
<![CDATA[The auditor is the most important part of the assessor component of an organization’s financial statements. People who need financial information as a basis for making decisions expect the independence of public accountants in assessing financial statements so that in order to maintain reputation, auditors are always required to be careful in maintaining audit quality. This study aims to examine the effect of task complexity on audit quality with auditor dysfunctionality as a moderating variable. The research sample used auditors who work in KAP located in Surabaya with the sampling technique using purposive sampling method. The source of research is the primary which comes from the collection of survey on respondents to obtain individual opinion. There are 66 questionnaires that meet the criteria to be sampled. Hypothesis testing uses linear regression and moderated regression analysis. The results showed that task complexity had an effect on audit quality. Dysfunctional auditors are not able to moderate the complexity of the task on audit quality]]>
<![CDATA[Anatomi Laporan Keuangan Bank Bermasalah Sebelum Pencabutan Ijin Usaha ]]>
<![CDATA[Hasan Ashari]]>;
<![CDATA[Trinandari P Nugrahanti]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.17148
<![CDATA[This research based on the many problematic rural banks (BPR) in Indonesia and had declared as failing banks those their business licenses had revoked by the bank supervisory authority. This paper aims to explain the conditions that occurred in the last years of a BPR before experiencing failure and to analyze the causes of this condition based on interviews with practitioners who had taken handle failed bank resolutions and references and financial indicators in the BPR. The bank condition is seen based on the financial reports for the last two years submitted by the BPR to the bank supervisory authority. This research was conducted by conducting interviews, studying literature, and analyzing the main financial ratios of banks by taking a sample of 31 rural banks whose business licenses had been revoked by the bank supervisory authority. The concluding of this study is mismanagement is the main factor that has impacted increasing of Non-Performing Loan (NPL), Operating Expense to Operating Income (OEOI), and Loan to Deposit Ratio (LDR), it Also has consistently decreasing Capital Adequacy Ratio (CAR) and Return on Asset (ROA).]]>
<![CDATA[Pengaruh Sharia Compliance Terhadap Kinerja Perbankan Syariah ]]>
<![CDATA[Dita Fitri Nurjannah]]>;
<![CDATA[Sigid Eko Pramono]]>;
<![CDATA[Mahbubi Ali]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.14272
<![CDATA[This study aims to determine the effect of Sharia Compliance (SC) on the performance of Islamic banking in Indonesia. This type of research is a descriptive verification study, with the method of collecting secondary data obtained from annual reports or annual reports published by Islamic Commercial Banks (BUS) for the 2014-2018 period. Sampling was using by purposive sampling. The number of samples used was 11 BUS in Indonesia with five study periods, so that 55 observant data were obtained. The statistical analysis used is descriptive analysis and simple linear regression analysis, preceded by a normality test and a linearity test, then a regression test using the F test and t test with a significance level of 5%. The results of the study using simple linear regression showed that SC has a positive effect on Sharia banking performance in Indonesia. This means that the higher the SC level, the BUS performance level will also increase.]]>
<![CDATA[Sharia Compliance dan Islamic Corporate Governance Terhadap Dana Pihak Ketiga Pada Bank Umum Syariah ]]>
<![CDATA[Annisa Dzahabiyah]]>;
<![CDATA[Umiyati Umiyati]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.16925
<![CDATA[This study aims to analyze the effect of Sharia Compliance and Islamic Corporate Governance on Third Party Funds in Sharia Commercial Banks in Indonesia. The population in this study are Sharia Commercial Banks in Indonesia. Samples were selected using the purposive sampling method. The independent variables in this study are Islamic Income Ratio (IsIR), Proft Sharing Ratio (PSR), Zakat Performing Ratio (ZPR), and Islamic Corporate Governance (ICG). While the dependent variable is Third Party Funds (DPK).The analytical method used is panel data regression with e-views analysis tool 10. The results of this study indicate that the variable Profit Sharing Ratio (PSR) and Islamic Corporate Governance (ICG) significantly influence the Third Party Funds at Islamic Commercial Banks. While the Islamic Income Ratio (IsIR) and Zakat Performing Ratio (ZPR) variables do not significantly influence the Third Party Funds at Islamic Commercial Banks.]]>
<![CDATA[Pengaruh Organizational Justice Dan Religiosity Terhadap Employee Fraud Dengan Dimediasi Whistleblowing Intention ]]>
<![CDATA[Erine Saskia Anggraini]]>;
<![CDATA[Reskino Reskino]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.16857
<![CDATA[This study aims to examine the influence of organizational justice and religiosity on employee fraud mediated by whistleblowing intention. This study uses primary data by distributing questionnaires to employees who work in Islamic banks in the DKI Jakarta area. Sampling was done using the purposive sampling method. This study used sample of 71 respondents. The data analysis method that used as Partial Least Square (PLS)-SEM with the help of data analysis tool SmartPLS 3.0. The results of this study indicate that religiosity shows significant effect on whistleblowing intentions. Organizational justice unable to contribute significantly to whistleblowing intention. Whistleblowing intention have a significant effect on employee fraud. Organizational justice and religiosity unable to contribute significantly to the employee fraud. Furthermore, religiosity significantly influence on employee fraud through whistleblowing intentions. Organizational justice unable to contribute significantly to employee fraud through whistleblowing intentions]]>
<![CDATA[Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik pada UMKM di Kabupaten Manokwari ]]>
<![CDATA[Ika Puji Ladesthi Mahartuti]]>;
<![CDATA[Syarifuddin Syarifuddin]]>;
<![CDATA[Mona Permatasari Mokodompit]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.17078
<![CDATA[The Financial Accounting Standard Board has made Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) to facilitate Micro, Small and Medium Enterprises (MSMEs) actors in presenting accounting information, but in fact the implementation of SAK ETAP is still low. The aim of this study is to anaylze the factors that influence the implementation of SAK ETAP in MSMEs in Manokwari Regency. Data research was obtained through questionnaires given to 81 MSMEs’ trade sector owners in Manokwari Regency. Data wereanalyzed using multiple linear regression analysis. The results showed that only qualitative financial statement characeristic factor that have significant influence on the implementation of SAK ETAP in MSMEs in Manokwari Regency. Whereas the factors of providing information and socialization, understanding of information technology, business size, length of business and owner’s educational background have no significant influence on the implementation of SAK ETAP in MSMEs in Manokwari Regency]]>
<![CDATA[Determinan Struktur Modal Dalam Perspektif Pecking Order Theory Dan Agency Theory ]]>
<![CDATA[Nana Umdiana]]>;
<![CDATA[Shifa Tivana]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.17337
<![CDATA[The capital structure seen from the perspective of pecking order theory explains that companies are more likely to prefer internal funding than external companies. Pecking Order Theory explains why highly profitable companies generally have less debt. This study aims to discuss Liquidity, Asset Structure, Business Risk, Growth Opportunity, Managerial Ownership of Capital Structures on Manufacturing Companies of the basic Consumer Good Industry Sector listed on the Indonesia Stock Exchange period 2016- 2019.This type of research is an associative causal research with the type of time series. The sample was selected using the purposive sampling method. Data analyzed amounted to 40. Data was tested using multiple linear regression analysis.The result of this study indicate that Liquidity is significant affect the Capital Structure. Asset Structure, Business Risk, Growth Opportunity, Managerial Ownership did not affect the Capital Structures.]]>
<![CDATA[Ketidakpastian dan Penggunaan Utang Perusahaan ]]>
<![CDATA[Rita Juliana]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.17560
<![CDATA[Uncertainty has been discussed as the core element of the slow economic recovery during the global financial crisis 2008-2009. The goal of this paper is specifically aiming to observe the effect of uncertainty to the firm’s financing policy. In this research, we utilize uncertainty in Indonesia level and world level that are developed by Ahir et al. (2018). The sample of this study are Indonesian companies that are listed in Indonesian Stock Exchange (IDX) from period 2007 until 2019. The methodology we used was panel data regression. The result of this study show that uncertainty decrease the firm’s leverage level. This situation is caused by uncertainty that increase firm’s manager concern about their long-term solvency.]]>
<![CDATA[Sustainability Reporting: The Moderating Role of Audit Committee on Financial Performance ]]>
<![CDATA[Dewi Ari Ani]]>;
<![CDATA[Diannita Kusumaningrum]]>;
<![CDATA[Arda Raditya Tantra]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.17467
<![CDATA[Sustainability reporting is a tool for companies to communicate the efforts and results they make in managing themselves based on their environment, social and economy. This study examines financial factors affecting the level of sustainability reporting disclosure moderated by audit committee activity. The samples used were go-public companies listed in SRI-KEHATI index in 2019, and the ones participated in the Sustainability Award organized by NCSR in 2019 and published the 2018 sustainability reporting. The results confirm that firm size does not affect the level of sustainability reporting disclosure, while both liquidity and profitability variable affect. The frequency of audit committee meetings fails to moderate the relationship between firm size and the level of sustainability reporting disclosure, but is able to moderate both of the relationships between liquidity and profitability with the level of sustainability reporting disclosure. This result is expected to provide benefits for academics in developing researches on sustainability reporting]]>
<![CDATA[Pengaruh Struktur Kepemilikan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan High Profile di BEI ]]>
<![CDATA[Muhammad Rivandi]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.17336
<![CDATA[Corporate Social Responsibility (CSR) is an important element for the company's success and can provide benefits to the company. The purpose of this study obtained empirical evidence regarding the effect of ownership structure on CSR disclosure. The research population are all high profile companies listed on the IDX. The sample in this study were 42 companies selected by the purposive sampling method. The analysis method used the panel regression method. Based on the hypothesis the results of the study shown that managerial ownership has a negative effect on CSR disclosure, and institutional ownership has a positive effect on CSR disclosure, while public ownership does not effectonCSR disclosure]]>
