Akuntabilitas
Journal published by Sriwijaya University
Akuntabilitas
Akuntabilitas: Jurnal Penelitian dan Pengembangan Akuntansi is a national journal established and managed by the Department of Accounting, Faculty of Economics, Universitas Sriwijaya. It is a peer-reviewed journal published two times a year (in January and July) that publishes articles in the fields of Financial Accounting, Management Accounting, Public Sector Accounting, Sharia Accounting, Taxation, Audit, Accounting Information System and Inovation, Business Ethics, and Capital Market.
Subjects: Finance, Banking, Accounting & Econometrics
Accreditation: Not accredited.
Articles
1–20 of 83 results.
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Analisis Perbandingan Tingkat Konservatisme Akuntansi pada Bank Umum Syariah dan Bank Umum Konvensional di Indonesia DownloadJournal article Akuntabilitas • 2018 Indonesia
Bahasa Indonesia
This study aims to analyze whether there are differences in the level of conservatism of Islamic Commercial Banks and Conventional Commercial Banks. Conservatism is an important principle in financial... -
Pengaruh Kinerja Keuangan terhadap Return Saham Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia DownloadThe purpose of this research is to explain the effect of financial performance to the stock return. The financial performances in this research were Earning Per Share, Price Earning Ratio, Debt to Equ...
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Analisis Penilaian Tingkat Kesehatan Bank Dengan Menggunakan Metode Rgec Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di Bei DownloadThis study aims to determine the health level of National Private Foreign-Exchange Commercial Bank in 2012 to 2016 in terms of Risk profile, GCG, Earnings, Capital, and RGEC as a whole. The type of th...
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Pengaruh Struktur Corporate Governance Dan Audit Tenure Terhadap Integritas Laporan Keuangan DownloadThis study aims to obtain empirical evidence about the influence of corporate governance structure and audit tenure on the integrity of financial statements. Population ofthis research is manufacturin...
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Pengaruh Jumlah Penduduk terhadap Belanja Modal melalui PAD, DAU, dan Dak sebagai Variabel Intervening DownloadThis research is aimed at finding out the influence of total population toward capital expenditure trough local revenues, general allocation fund as an intervening variable in Regencies/Towns in South...
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Pengaruh Pengalaman, Keahlian, dan Skeptisisme Profesional terhadap Pendeteksian Kecurangan (Studi Empiris pada Bpk RI Perwakilan Sumatera Selatan) DownloadThis research was aimed to examine the effect of experience, expertise,and professional skepticism toward fraud detection empirical study in BPK RI South Sumatra Representative. The research uses inde...
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Pengaruh Pengungkapan Corporate Social Responsibility Dan Leverage Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Utama Dan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) DownloadThe purpose of this research is to test whether there is influence of Corporate Social Responsibility disclosure and leverage on tax aggressiveness. The theories used in this research are Stakeholder ...
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Analisis Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba (Studi Kasus pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia) DownloadThis study aims to analyze the effect of tax planning and deferred tax expense to earnings management. The data used in this study is data based on annual financial statements of manufacturing sector ...
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Pengaruh Independensi Auditor, Pengalaman Kerja Auditor, Kompleksitas Audit, TIME Budgetpressure, dan Due Professionalcare Terhadapkualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Palembang) DownloadThis research aimed to analyze and provide empirical evidence of the influence of auditor's independency, auditor's work experience, audit complexity, time budget pressure, and due professional care t...
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Pengaruh Pengungkapan Intellectual Capital Terhadap Kinerja Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia DownloadThis research is aimed to evaluate the influence of intellectual capital to the company's performance which is shown by return on equity and return on assets on the telecommunication companies that li...
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Pengaruh Identitas Profesional, Locus Of Commitment, dan Intensitas Moral terhadap Intensi Auditor untuk Melakukan Tindakan Whistleblowing (Studi Kasus pada Kantor Akuntan Publik Sumatera Bagian Selatan) DownloadThe purpose of this study was to obtain empirical evidence of the influence of professional identity, locus of moral commitment and intensity on intense auditor to perform an action whistleblowing. Th...
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Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Tanggungjawab Sosial Pada Perusahan Asuransi Yang Terdaftar Di Bursa Efek Indonesia DownloadThe purpose of this study is to analyze the effect of profitability and firm size on the disclosure of social responsibility on insurance companies as independent variables using profitability and fir...
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Implikasi Manajemen Laba Terhadap Konvergensi Ifrs (International Financial Reporting Standards) Di Indonesia DownloadThis paper addresses the question whether International Financial Reporting Standards (IFRS) is associated with lower earnings management. The objective of this study is to examine the effect of IFRS...
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This study aims to give empirical prove on the factors that affecting early warning bankruptcyof Islamic banking in Indonesia using RGEC method. The factors that are tested in this study are Non Perfo...
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Pengaruh Karakteristik Individu dan Motivasi Kerja terhadap Penerapan Standar Audit Berbasis Prinsip (International Standards On Auditing) (Studi Eksperimen pada Mahasiswa Akuntansi Universitas Sriwijaya) DownloadThe comprehension and application of the Principle Based Audit Standards (International Standards on Auditing) is must be done by auditors in Indonesia. However, each individual characteristic has a d...
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Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Infrastruktur Yangterdaftar di Bursa Efek Indonesiatahun 2014 – 2016 DownloadThe purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that are used in this research are financial stability, finan...
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This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors...
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Perbandingan Pendekatan Teoritis International Accounting Standard (Ias) 41 dan PSAK 16 pada Biaya Tanaman Belum Menghasilkan Karet (Studi Kasus di PT. Perkebunan Mitra Ogan (Rni Group) di Palembang) DownloadThis Reseachis aimed to determinethe calculation of immature plant cost based on International Accounting Standard (IAS) 41 and PSAK 16 in PT. Perkebunan Mitra Ogan (RNI GROUP) in Palembang. This rese...
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Pengaruh Kualitas Laporan Audit dan Citra Kantor Akuntan Publik terhadap Kepuasan Klien (Studi pada Perusahaan Go Public yang Memiliki Kantor Cabang di Kota Palembang) DownloadThis research aims to determine the effect of quality audit reports and public accountant company image for client satisfaction (company goes public) in 2016 which has a branch office in the Palembang...
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Pengaruh Pengetahuan Pajak, Persepsi Tentang Konsultan Pajak dan Account Representative terhadap Minat Menggunakan Jasa Konsultan Pajak DownloadThis research aims to analyse the factor that affect the corporate taxpayers use tax consultant services. The independent variables in this research are knowledge of taxation, perception about tax con...