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INDONESIA
AKUNTABILITAS
Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta
ISSN : 1979858X     EISSN : 24611190     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 7, No 1 (2014): Akuntabilitas" : 6 Documents clear
PENGARUH EARNING MANAGEMENT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Wi Rita Widya; Amelia Sandra
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : 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

Abstract

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
INITIAL RETURN: PERBEDAAN SAHAM SYARIAH DAN NON SYARIAH DI PASAR MODAL INDONESIA Renny Wulandari
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.571 KB) | DOI: 10.15408/akt.v7i1.2644

Abstract

This research is based on the phenomenon initial public offering, initialreturn. The purpose of this paper is to find empirical evidence about the influence of stockoffering percentage, offer size, profitability, firm size, IPO risk, financial leverage andliquidity, between syari’a stock and non syari’a stock in the Indonesian Stock Exchange.This research use Regression Model and Chow Test to test the hypothesis which hasdeveloped. The result showed variable IPO risk have positive effect on initial return ofsyari’a stock and variable financial leverage and current ratio have positive effect oninitial return of non syrai’a stock. Conclusion of this research showed that there weredifferent factors that influenced initial return between syari’a stock and non syari’a stock.Contibutions for future studies should use other predictor variables and appendobservation years to get much sample for the researchDOI: 10.15408/akt.v7i1.2644
UNDERPRICING: INFORMASI AKUNTANSI DAN NON AKUNTANSI DALAM INITIAL PUBLIC OFFERING (IPO) Risal Risal
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.751 KB) | DOI: 10.15408/akt.v7i1.2645

Abstract

The aim of this research was to test and to analyze some factors which influenceunderpricing phenomenon represented by accountancy information (ROA, TATO, CR, DERand firm size) and by non-accountancy information (auditor reputation, underwriterreputation, firm age and percentage of public offering). The population of the research was 103companies which from 2008 until 2012. Samples were collected by using purposive sampling.Multiple Regression model were used to test the relation between independent variables anddependent variables. Regression analysis shows that only underwriter reputation has negativeand significant influence on the level of underpricing. The accountancy information (ROA,TATO, CR, DER and firm size) and the non-accountancy information (auditor reputation,firm age and Percentage of Public Offering) do not have significant influence on underpricing.This study contributes theorically and practically to the influence of non-accountancyinformation on share prices during IPODOI: 10.15408/akt.v7i1.2645
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL Taufik Hidayat
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.926 KB) | DOI: 10.15408/akt.v7i1.2646

Abstract

The purpose of this study is to examine the budget planning system,participation in drafting the budget, budget scheduling and budget goal clarity to managerialperformance, as well as to search an internal control, and it may modernize the influence ofbudget planning system, participation in drafting the budgets, budget scheduling and budgetgoal clarity to managerial performance. This study is recognized as a causal research, and thelocation of study is Islamic state university Jakarta taking a sample of 69 respondents fromthe faculty and the rector. The test tool on hypothesis one is with t test used in evaluating thehypothesis partially, and f test is used to search its influence simultaneously, while forsearching to hypothesis two is to see the influence of moderating variable is as adopted toanalyze the difference absolutely. Refers to the result of analysis is concluded that it partialsystem of budget planning, budget participation and budget goal clarity significant effect tomanagerial performance, while the budget schedule accuracy is not having an effect onmanagerial performance. It is also found that the internal control may not leadmodernization any influence of the budget planning system, participation in drafting thebudgets, budget scheduling and budget goal clarity to managerial performance.DOI: 10.15408/akt.v7i1.2646
PENGARUH PARTISIPASI PENGANGGARAN, KEADILAN PROSEDURAL, DAN GAYA KEPEMIMPINAN TERHADAP KOMITMEN ORGANISASI Nur Dian Fitriana; Soliyah Wulandari; Yahya Hamzah
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v7i1.2643

Abstract

This study describes the influence of budgetary partisipation, procedural justice,and leadership style on organizational commitment. Sample of this research obtained fromemployee in hospitals and clinics in South of Tangerang. Final samples are 109 respondents.Respondents in this study were employees , because they can assess the variables of budgetparticipation, procedural fairness , and with good leadership style based on experiencesduring their daily work. This study is limited to employees who work in hospitals andclinics in the region of South Tangerang. Methods of sample selection is done by simplerandom sampling. Data analysis was perfomed using multiple regressions. Results ofthis research provide empirical support for budgetary participation, proceduraljustice, and leadership style on organizational commitment. Partisipasi penganggaran,Keadilan procedural, dan Gaya kepemimpinan memiliki pengaruh terhadap komitmen organisasi.DOI: 10.15408/akt.v7i1.2643 
PENGARUH TAX PLANNING TERHADAP NILAI PERUSAHAAN Nanik Lestari
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v7i1.2647

Abstract

The purpose of this research is to analyze the impact of tax planning on firm.Tax planning is the first step in tax management which at this stage of collection and researchon tax laws, with a view can be selected kinds of austerity measures taxes that will be done.The research was conducted for non banking and financial firms in Indonesia Stock Exchangefrom 2010 to 2011. The results of this study are: Firstly, we found evidence of positiverelationship between tax planning and firm value. With improvements in the company in taxplanning activities will further enhance the company's value. Finally, the results of thesensitivity test with the main model and the full sample suggested that tax planning had arobust positive effect in increasing firm valueDOI: 10.15408/akt.v7i1.2647

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