Akuntabilitas
Not a member yet
234 research outputs found
Sort by
PRAKTIK AUDIT SYARIAH DI LEMBAGA KEUANGAN SYARIAH INDONESIA
Get PDFIslamic financial institutions (IFIs) have grown rapidly since the last few years.It raises the issue of shariah compliance in IFIs and the need for a new audit function,shariah audit. It’s functions to ensure accountability of financial statements prepared bymanagement and also ensuring shariah aspects are met perfectly by IFIs. Because if there isa failure in the implementation of shariah complience, stakeholders will loss their trust inthe IFIs even Islam itself. Therefore, this study will discuss about the current practice ofaudit shariah in Indonesia. the discussion of shariah auditing practices are focused on fourmain issues shariah audit, i.e the framework, scope, qualifications and independence ofauditors of sharia. This study was conducted using a survey method, in the form ofquestionnaires that measured with a likert scale to the three groups of respondents (SSBand internal auditors; external auditors, accounting academicians). These studies suggestthat the audit practice of sharia in Indonesia has been going well.DOI: 10.15408/akt.v8i1.275
COST RECOVERY RATE PROGRAM JAMINAN KESEHATAN NASIONAL BPJS KESEHATAN
Get PDFProgram Jaminan Kesehatan Nasional (JKN) is an Indonesian public health careprogram organized by Badan Penyelenggara Jaminan Sosial (BPJS). The health care system in thistiered program, all patients are served on the first level health facility and can be referred to moreadvanced facilities. Payments made by the advanced health care facility uses INA CBG\u27s rates.Many parties complaint against the INA CBG\u27s rates that are considered detrimental to thehospital. This study aims to determine whether the INA CBG\u27s rates is profitable by look at costrecovery rate of the tariffs. This study analyzes INA CBGs rates set by the government uses thereal costs incurred hospital. The data collected in this study are primary data and secondary data.This study found that the cost recovery rate is 93% means that hospitals gain 7% by using INACBG\u27s ratesDOI: 10.15408/akt.v8i2.276
PENGARUH KEADILAN PROSEDUR EVALUASI TERHADAP ORGANIZATIONAL COMMITMENT DIMEDIASI OLEH KEADILAN DISTRIBUTIF, KEPUASAN KERJA DAN KEPERCAYAAN PADA ATASAN
Get PDFThis study aimed to determine (1) the indirect effect of fairness of evaluationprocedure on job satisfaction through distributive fairness and trust in superior and Thisstudy used the online survey method by sending a questionnaire via email using GoogleForms. The sample was mid-level managers in companies listed on the Indonesia StockExchange. Hypothesis testing conducted on 65 responses can be processed. Analysis of datausing the approach SEM. The results show that (1) job satisfaction is able to mediate the effectof fairness of evaluation procedure on job satisfaction, (2) distributive fairness is able tomediate the effect of fairness of evaluation procedures on organizational commitment, and (3)job satisfaction is able to mediate the effect fairness of evaluation procedures onorganizational commitment. This study couldn’t prove that (1) distributive fairness mediatesthe effect of fairness of evaluation procedures on job satisfaction, (2) trust in superiormediates the effect of fairness of evaluation procedures on organizational commitmentDOI: 10.15408/akt.v8i3.277
AN APPRAISAL OF THE TAX EVASION AND TAX AVOIDANCE SYSTEM IN INDONESIA
Get PDFTax avoidance and evasion are pervasive in all countries. This paper, firstreview a literature that integrate the tax avoidance and evasion into overall decisionproblem faced by government. The second, reviews the issue of corruption andbureaucracy, there is a link between tax evasion and corruption. This study uses literatureto analyze the cause and the effect of tax evasion and tax avoidance to environment.Finally, this paper will examine the effect of perceived corruption in government on taxevasion and how should the tax system in Indonesia face the tax evasion problem. Thegovernment attempts to improve the tax compliance in Indonesia with comprehensiveregulation of the schemes of tax avoidance schemes. Therefore, it need a specific antiavoidancerules in Indonesian tax lawDOI: 10.15408/akt.v8i2.288
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PEMERINTAHAN DAERAH KALIMANTAN BARAT
Get PDFThis study aims to determine what factors are instrumental in the successfulimplementation of accrual based accounting in the Environment Government of WestKalimantan Province. This type of research is case study based on the model Luder (1992),using a qualitative approach. Study sites in West Kalimantan regional administration,sample’s in this study are SKPD-SKPD in regional government of West Kalimantan Province.Data collection techniques using observation, indepth interview, and documentation. Dataanalysis using data reduction, presentation of data and drawing conclusions / verification.,the technique checks the validity of the data using the method of triangulation. The analysisof this study suggest that in general local government officials in West Kalimantanenvironment to understand what was essentially based on accrual accounting system,although not yet fully understood. From the findings and analysis of data, there are severalfactors that are most instrumental in the successful implementation of accrual accounting ingovernment of West Kalimantan, namely commitment, quality human resources required,and Tool SupportDOI: 10.15408/akt.v8i3.277
PENGARUH EFEKTIFITAS SISTEM PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEMAUAN UNTUK MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING
Get PDFThis research aims to know the influential factors of willing to pay tax with theirawareness of paying it as intervening variable particularly in Payakumbuh City. This researchused variable independent; those are perception about taxation efficacy system, tax officersservice. Intervening variable was the awareness of paying the tax. While, dependent variablewas willing to pay the tax. This research used primary data by using questionnaire.Respondents were all individual tax payer who became self employeed in Payakumbuh city.Method of taking sample in this research used random sampling. The data analysis usingregression analysis. The results of this data processing showed that: (1) perception of thetaxation efficacy system has significant influence toward the awareness of paying the tax. (2)tax financial service have significant influence toward the awareness of paying the tax (3) theawareness of paying the tax have significant influence toward tax payers’ willing to pay taxDOI: 10.15408/akt.v8i1.276
PENGARUH DIMENSI BUDAYA DAN RELIGIUSITAS TERHADAP KECURANGAN PAJAK
Get PDFThis research aims to analyze and get empirical evidence about theeffect of dimension of culture (Power Distance, Individualism, uncertaintyavoidance, masculinity) and religiouity on tax evasion. Population in this study isindividual tax payer listed in KPP Pratama Tampan Pekanbaru. Sampling technic isconvenience sampling. From 100 questioners distributed, 60 responden participated.The regression analysis results indicate power distance and masculinity affect havepositif effect on tax evasion, but higher religiosity has negatif effect on tax evasion.Finding indicate uncertainty avoidance and individualism have not significant effecton tax evasion.DOI: 10.15408/akt.v8i1.276
PENGARUH KEJELASAN SASARAN ANGGARAN, STRUKTUR DESENTRALISASI DAN LOCUS OF CONTROL TERHADAP KINERJA MANAJERIAL
Get PDFThe objective of this research is to know the empirical influence of budget goalclarity, structure of decentralization, and Locus of control toward managerial performance.The data were collected by survey method are using questionaire as primer data agregation.The sample of this research are 65 leader and staff in state islamic university sharifhidayatullah Jakarta. Field research are using purposive sampling method. Data has beenanalyze use validity test, reliability test, multiple linear regression, classical assumption test,t-test, F-test and determination coefficient. The result of this research are budget goal clarityinfluence significantly to managerial performance structure of decentralization influencesignificantly to managerial performance and Locus of control not influence to managerialperformanceDOI: 10.15408/akt.v8i2.276
PENGARUH AUDIT TENURE, OPINI AUDIT TAHUN SEBELUMNYA, DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN
Get PDFThe purpose of this research is proving the effect of audit tenure, prior year auditopinion, and disclosure to going concern audit opinion. This research uses samples of miningand agriculture companies that listed at Indonesian Stock Exchange in 2011-2014. Based onpurposive sampling method, total of samples of this research are 56 companies. Thehypothesis in this research uses logistic regression. This research shows that prior year auditopinion has significant effect on the going concern audit opinion. Audit tenure and disclosuredo not have significant effect on the going concern audit opinionDOI: 10.15408/akt.v8i3.277
PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN REGULASI PEMERINTAH TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Get PDFThis objective of this study is to examine the good corporate governance,characteristics company and government regulations on the disclosure of corporate socialresponsibility on companies listed in the Indonesia Stock Exchange Period from 2010 to 2014.This study uses secondary data, annual reports obtained from www.idx.com and thecompany\u27s website period 2010-2014. The sampling method of sample selection samplingcluster. The analytical method used is multiple regression analysis which consists of classicalassumption (normality test, multicollinearity, heteroscedasticity test and autocorrelationtest) and test hypotheses (coefficient of determination, t test, F test). The results thatsignificantly influence the audit committee disclosure of CSR while managerial ownership,board size, profitability, liquidity, company profiles and government regulation has no effecton the disclosure of CSR. F Test results showed that the simultaneous effect of independentvariables on the dependent variable.DOI: 10.15408/akt.v8i1.276