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
1–10 of 83 results.
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Pengaruh Kinerja Keuangan terhadap Return Saham Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Download• 2018 Indonesia
Bahasa Indonesia
The 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... -
Pengaruh Independensi Auditor, Pengalaman Kerja Auditor, Kompleksitas Audit, TIME Budgetpressure, dan Due Professionalcare Terhadapkualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Palembang) Download• 2018
Bahasa Indonesia
This 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 Jumlah Penduduk terhadap Belanja Modal melalui PAD, DAU, dan Dak sebagai Variabel Intervening Download• 2018
Bahasa Indonesia
This 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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Analisis Penilaian Tingkat Kesehatan Bank Dengan Menggunakan Metode Rgec Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di Bei Download• 2018 Indonesia
Bahasa Indonesia
This 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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Analisis Perbandingan Tingkat Konservatisme Akuntansi pada Bank Umum Syariah dan Bank Umum Konvensional di Indonesia Download• 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...
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Pengaruh Pengalaman, Keahlian, dan Skeptisisme Profesional terhadap Pendeteksian Kecurangan (Studi Empiris pada Bpk RI Perwakilan Sumatera Selatan) Download• 2018 Indonesia
Bahasa Indonesia
This 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 Intellectual Capital Terhadap Kinerja Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Download• 2018 Indonesia
Bahasa Indonesia
This 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 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) Download• 2018 Indonesia
Bahasa Indonesia
The 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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Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Tanggungjawab Sosial Pada Perusahan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Download• 2018 Indonesia
Bahasa Indonesia
The 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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Analisis Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba (Studi Kasus pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia) Download• 2018 Indonesia
Bahasa Indonesia
This 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 ...