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
1–50 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 ...
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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) Download• 2018
Bahasa Indonesia
The 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 Struktur Corporate Governance Dan Audit Tenure Terhadap Integritas Laporan Keuangan Download• 2018 Indonesia
Bahasa Indonesia
This 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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The Effect of Fair Value Implementation on Cash Flow Forecasting (Case Study: Banking Company Listed in Indonesian Stock Exchange Year 2014-2015) Download• 2017 Indonesia
English
This study has one main objectives; to investigate about the significant effect of fair value implementation in forecasting cash flow on Banking Company in Indonesia. The methodology used in this rese... -
• 2017 Indonesia
Bahasa Indonesia
The purpose of this research is to explore more thoroughly and detail about the influence of the value of religiosity, sanctions and compliance of vehicle tax in Indonesia. The research on tax complia...
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Pengaruh Pendapatan Daerah dan Kinerja Keuangan terhadap Pertumbuhan Ekonomi dan Kesejahteraan Masyarakat pada Kabupaten/kota Provinsi Lampung Download• 2017 Indonesia
Bahasa Indonesia
Regional income is one of the important factors in the implementation of government wheels and become one of the important benchmarks in the implementation of regional autonomy. This study aims to tes...
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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) Download• 2017 Indonesia
Bahasa Indonesia
The 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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• 2017
Bahasa Indonesia
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) Download• 2017
Bahasa Indonesia
This 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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Implikasi Manajemen Laba Terhadap Konvergensi Ifrs (International Financial Reporting Standards) Di Indonesia Download• 2017 Indonesia
Bahasa Indonesia
This 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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Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Infrastruktur Yangterdaftar di Bursa Efek Indonesiatahun 2014 – 2016 Download• 2017
Bahasa Indonesia
The 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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Pengaruh Kualitas Laporan Audit dan Citra Kantor Akuntan Publik terhadap Kepuasan Klien (Studi pada Perusahaan Go Public yang Memiliki Kantor Cabang di Kota Palembang) Download• 2017
Bahasa Indonesia
This 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 Download• 2017
Bahasa Indonesia
This 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...
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• 2017 Indonesia
Bahasa Indonesia
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 Rasio Capital Adequacy, Loan to Deposit, Net Interest Margin Terhadap Pertumbuhanlaba (Studi Kasus Pada Bank Umum Konvensionalyang Terdaftar Di Bursa Efek Indonesia) Download• 2017 Indonesia
Bahasa Indonesia
This study is how Influence Ratio Capital Adequacy Ratio, Loan to Deposit Ratio, Net Interest Margin Against Profit Growth at Conventional Commercial Banks Listed on Indonesia Stock Exchange. the purp...
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Pengaruh Kompetensi dan Independensi Account Representative terhadap Strategi Pengamanan Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Kota Palembang Download• 2016
Bahasa Indonesia
The purpose of this Research is to analyze the influence of competence and independence Account Representative toward strategy tax reception of security at Pratama Office Service Tax in Palembang City...
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• 2016
Bahasa Indonesia
The aim of this research would like to see the implementation of accrual accounting basis on Local Government and wanted to investigate whether there is influence of discretionary accruals due to the ...
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Pengaruh Perencanaan Pajak dan Prinsip Konservatisme Akuntansi terhadap Praktik Manajemen Laba ( Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015 ) Download• 2016 Indonesia
Bahasa Indonesia
The purpose of this research is to analyze the influence of the Tax Planning and Principle of Accounting Conservatism to Earnings Management. Samples in this research are 10 Food and Beverage companie...
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Analisis Sistem Informasi Manajemen Daerah (Simda) Keuangan pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (Ppkad) Kabupaten Lahat Download• 2016
Bahasa Indonesia
This research discussed about the analysis of regional management information system (SIMDA) for finance at Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah) (PPKAD) of Lahat Regency. Data Analy...
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Analisis Faktor Yang Mempengaruhi Fraud Di Bank Syariah Yang Terdaftar Di Bank Indonesia Tahun 2016 Download• 2016 Indonesia
Bahasa Indonesia
The purpose of this study is to determine the influence of Syariah Compliance (Sharia Compliance) and Good Corporate Governance against the existence of FRAUD dibank Syariah registered in Bank Indones...
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Pengaruh Diversitas Dewan Direksi dan Komisaris, Ukuran Perusahaan, dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Download• 2016 Indonesia
Bahasa Indonesia
This study aimed to analyze the influence of diversity of boards of directors and commissioners consisting of gender diversity, diversity of nationalities, diversity education, firm size and profitabi...
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Efektivitas Realisasi dan Serapan Anggaran Pendapatan dan Belanja Daerah pada Kabupaten Ogan Komering Ilir Tahun 2013-2015 Download• 2016
Bahasa Indonesia
The aim of this research was to assess the realization effectiveness and uptake of Anggaran Pendapatan dan Belanja Daerah (APBD) government at Ogan Komering Ilir in 2013-2015 has been implemented to a...
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Analisis Pengaruh Kinerja Keuangan, Leverage, Ukuran Perusahaan dan Sertifikasi Lingkungan terhadap Kualitas Pengungkapan Lingkungan (Studi Empiris pada Industri Pertambangan yang Terdaftar di BEI) Download• 2016
Bahasa Indonesia
This study aims to look at the effect of financial performance, leverage, company size and environmental certification on the quality of environmental disclosures. The population in this study was the...
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Pengaruh Corporate Governance, Profitabilitas, Dan Financial Leverage Terhadap Income Smoothing (Studi Empiris Pada Perusahaan Yang Masuk Dalam Jakarta Islamic Index) Download• 2016 Indonesia
Bahasa Indonesia
This study aims to determine the effect of corporate governance mechanism which proxied by institutional ownership, board of commissioners education background and audit committee meeting frequency as...
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Pengaruh TIME Budget Pressure, Kompleksitastugas, dan Kompetensi terhadap Kualitas Auditdengan Supervisi Audit sebagai Variabel Moderasi (Studi Empiris pada Perwakilan Bpkp Provinsi Sumatera Selatan) Download• 2016 Indonesia
Bahasa Indonesia
This study aims to examine the effect of time budget pressure, task complexity, and competence on audit quality at BPKP Representatives of South Sumatra Province with audit supervision as a moderating...
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Pengaruh Faktor Keuangan dan Non Keuangan terhadap Peringkat Obligasi pada Perusahaan Non Keuangan yang Terdaftar di Bei Periode 2011-2015 Download• 2016
Bahasa Indonesia
The purpose of this study is to examine and analyze whether the financial factors (liquidity, productivity, and bank debt) and non-financial factors (maturity and auditor reputation) effect on bond's ...
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Pengaruh Audit Tenure , Reputasi Kap, Disclosure,ukuran Perusahaan Dan Profitabilitas Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia (Bei) Tahun 2011-2015 Download• 2016 Indonesia
Bahasa Indonesia
This research is to check the effect of audit tenure, accounting firm reputation, disclosure, company size, and prior year audit opinion to going concern audit opinion. This research was using samples...
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• 2015 Indonesia
Bahasa Indonesia
This study aimed at analyzing the implementation of proposed document plan and the realization of budgeting toward gender bias in the province of South Sumatra. The technique used on analyzing gender ...
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Pengaruh Penjualan, Biaya Operasi, Dan Return Saham Terhadap Corporate Social Responsibility Download• 2015 Indonesia
Bahasa Indonesia
This study aims to provide empirical evidence of the influence of sales, operating expenses, and stock returns manufacturing company in Indonesia Stock Exchange in 2009-2013 in the long run. Sales dii...
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Effects of External Factors on the Small and Medium Enterprises in South Sumatera Province, Indonesia Download• 2015 Indonesia
English
Small and medium enterprises are known to be major contributors to the economy of South Sumatra. However, the support they receive from government and other stakeholders are insufficient to the size o...
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Analisis Financial Distress Pada Industri Kosmetik Yang Terdaftar Di Bursa Efek Indonesia (Bei) Untuk Memprediksi Potensi Kebangkrutan Perusahaan Download• 2015 Indonesia
Bahasa Indonesia
This study aims to analyze the potential bankruptcy of companies in the cosmetic industry listed in Indonesia Stock Exchange (IDX) 2011-2013. One indicator of the company has a good performance can be...
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Memaknai Penyusunan dan Pelaporan Akuntansi pada Rumah Sakit Blu (Studi Kasus Rsup Dr. Mohammad Hoesin Palembang) Download• 2015
Bahasa Indonesia
The arrangement and accounting reporting becomes an important component in a governance institution to assess the performance in a financial management which apply PSB (Public Service Board) accountin...
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Efektivitas Implementasi Permendagri 113 Tahun 2014 Tentang Pengelolaan Keuangan Desa pada Pemerintah Desa (Studi Kasus di Desa Pematang Sukaramah Kecamatan Mesuji Makmur Kabupaten Ogan Komering Ilir) Download• 2015
Bahasa Indonesia
This study is aimed to know and assess whether the village finance management in Pematang Sukaramah Village Mesuji Makmur subdistrict Ogan Komering Ilir Regency has been implemented based on PEMENDAGR...
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• 2015 Indonesia
Bahasa Indonesia
The crisis in 2007 which originates from the state of the united states have an impact on the banking sector in Indonesia. Banking is the financial sector that is not in spite of the impact of the fin...
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Analisis Penerapan Activity Based Costing dalam Penentuan Tarif Jasa Rawat Inap (Studi Kasus pada Rumah Sakit Pusri Palembang) Download• 2015
Bahasa Indonesia
The purpose of this research is to find out how the determination of inpatient tariff has been done by using activity based costing and to find out the great comparison of the inpatient tariff by usin...
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Faktor – Faktor yang Menentukan Sewa Tempat Tinggal pada Kawasan Ekonomi dan Pendidikan di Kota Palembang Download• 2015
Bahasa Indonesia
The purpose of this paper is to analyze the influence Accessibility,Power Electric,Water Supply, Roominess, The Floor Level of Residential Rental in Economic Region and Education Region and the was di...
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Analisis Laporan Pertanggungjawaban Perusahaan terhadap Stakeholders dalam Perspektif Islam (Studi Kasus pada Bank Syariah Bukopin dan Bri Syariah) Download• 2015
Bahasa Indonesia
This study aims to analyze the compliance of Islamic banks to disclose the corporate social responsibility from Islamic perspective by using shariah enterprise theory. This study uses Bank Syariah Buk...
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• 2015
English
The aim of this paper is to study the effect of water supply infrastructure and electricity infrastructure which are considered as public utilities and road infrastructure which is considered as publi...
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Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Perbankan Dibursa Efek Indonesia Tahun 2010-2014 Download• 2015 Indonesia
Bahasa Indonesia
This study aims to determine the influence of Intellectual Capital on Financial Performance of Banking Company in Indonesia. This study uses a Pulic Method (VAICTM) in measuring the performance of Int...
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Pengaruh Tambahan Perbaikan Penghasilan Daerah dan Tunjangan Profesi terhadap Kinerja Guru Pegawai Negeri Sipil Daerah Sma/smk di Kabupaten Musi Banyuasin Download• 2014
Bahasa Indonesia
Efforts to improve the performance of teachers have been anticipated by the government to give a reward in the form of incentives .Musi Banyuasin , the government has reprogrammed incentives Income Ta...
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Pengaruh Penerapan Good Corporate Governance, Tingkat Suku Bunga Dan Peringkat Obligasi Terhadap Yield to Maturity Obligasi Download• 2014
Bahasa Indonesia
This study is aimed to give better understanding the impact of Good Corporate Governance (GCG) implementation, interest rate, and bond rating on bond Yield to Maturity (BYTM) through controlled variab...