Akuntabilitas
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Faktor-Faktor yang Mempengaruhi Niat Melakukan Kecurangan (Fraud) pada Aparatur Sipil Negara (ASN)
Full text linkThe purpose of this study is to examine and produce empirical evidence regarding the factors influencing the intention to commit fraud such as the remuneration system, the government internal control system (SPIP) and the rationalization attitude. This study used a sample of 108 respondents. Respondents in this study were state civil servants (ASN) throughout Indonesia. Data analysis used multiple linear regression analysis and with the help of the SPSS 25 program. The results of this study indicate that there is a significant negative influence of the remuneration system and government control system (SPIP) on the intention to commit fraud. Meanwhile, rational attitude has a positive significant influence on the intention to commit fraud (fraud). Then for the variable remuneration system, government control system (SPIP) and the attitude of rationalization simultaneously influence the intention to commit fraud for Official Servant. (ASN)
Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019
Full text linkThe quality of sharia audit is the provision of services performed by auditors to disclose financial statements that are free from material misstatement either caused by fraud committed by the company manager or the independence of auditors who audit the financial statements based on Islamic rules and principles. The purpose of this study is to analysis of the quality of sharia audit based on education, experience, and independence of auditors on the companies listed in the Jakarta Islamic Index. The population in this study is all companies registered in the Jakarta Islamic Index in 2014 - 2019 with sampling method is according to the specified criteria so the number of samples is 53 companies. The results of Logistic Regression Analysis show that the coefficient of determination obtained as 0.574, it means that 57.4% of the quality of sharia audit quality is influenced by education, experience, and independence of auditors. Furthermore, the auditor’s education and auditor’s experience have no effect on the quality of sharia audit. While the independence of auditors significantly affects the quality of sharia audits.How to Cite:Nengsih, T. A., Subhan, M., & Juliana. (2021). Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 243-254
Analisis Tingkat Kesehatan PT.BNI Syariah dengan Menggunakan Rasio Keuangan yaitu Rasio Likuiditas dan Economic Value Added (EVA)
No full textThe purpose of this study was to determine the soundness of Islamic banks by using financial ratios, namely the liquidity ratio and Economic Value Added (EVA). The object of this research is the BNI Syariah Bank Financial Report for the 2016-2019 research period. The analysis technique used is the liquidity ratio and Economic Value Added (EVA). The results of the study show that the health level of the liquidity ratio which consists of the 2016 to 2019 Quick Ratio is in an unhealthy position. Cash Ratio from 2016 to 2019 is in a very healthy position. Loan to Deposit Ratio from 2016 to 2018 is in a healthy position. Lastly, the Banking Ratio in 2018 and 2019 is in a healthy position, while in 2016 and 2017 it is in an unhealthy position. Meanwhile EVA in 2016 to 2019 showed a positive value or EVA > 0 meaning that it succeeded in creating economic value addedHow to Cite:Sabirin., & Syaputri, D. A. (2021). Analisis Tingkat Kesehatan PT. BNI Syariah Periode 2016-2019. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 187-200
Struktur Modal, Profitabilitas dan Nilai Perusahaan
Full text linkThis study was conducted to analyze the relationship between capital structure, profitability and firm value. Firm Value as measured by PBV (Price to Book Value). The capital structure is proxied using a debt to asset ratio and profitability using ROA (return on assets). The data used are secondary data in the form of financial reports of the Consumer Goods Industry from the top five countries with the highest GDP in Southeast Asia, namely: Indonesia, Singapore, Thailand, Malaysia and the Philippines for the period 2014 to 2018. The data processing technique is carried out using multiple regression analysis. The results of this study differ between countries, one of which is influenced by the policies in force in each country
Pengaruh Pendapatan Asli Daerah dan Flypaper Effect Terhadap Perilaku Oportunistik Penyusun Anggaran
Full text linkThis study aims to test and analyze the effect of local revenue and flypaper effect on the opportunistic behavior of budget makers. The data used in this research is panel data from eleven districts/cities in Maluku province from 2014 to 2020. The analysis method used is panel data regression analysis. The results showed that: (1) Local Own Revenue has a positive and significant effect on the Opportunistic Behavior of Regency/City Budget Formers in Maluku. This means that the higher the District/City Original Revenue, the higher the Opportunistic Behavior of Budget Compilers; (2) The Flypaper Effect has a positive and significant effect on the Opportunistic Behavior of Regency/City Budget Formers in Maluku. This means that the higher the occurrence of flypaper effect in regencies/cities in Maluku, the higher the opportunistic behavior of budget makers; and (3) Simultaneously the Regional Original Income and the Flypaper Effect influence the Opportunistic Behavior of Regency/City Budget Formers in Maluku.
Analisis Model Atas Faktor Penentu Nilai Perusahaan (Studi Pada Perusahaan Pulp and Paper yang Terdaftar di BEI 2015-2019)
Full text linkThis study aims to analyze the factors that influence firm value, where the independent variables consist of ownership structure, capital structure and gender diversity, and financial performance as a mediation. The research used is Pulp & Paper companies listed on the Indonesia Stock Exchange for the period 2015 – 2019. Using samples from 7 manufacturing companies. By using a sample of 7 manufacturing companies. The test analysis used is the SmartPLS 3.0 program. Based on the results of the study, ownership structure and gender diversity have no significant effect on firm value, capital structure and financial performance have a significant positive effect on firm value, and financial performance has no significant effect on mediating ownership structure and capital structure on the firm. The limitation of this study is to use financial reports sourced from the Indonesia Stock Exchange (IDX) for the pulp and paper sector from 2015-2019 and have financial reports for 5 consecutive years. The implications of this research are expected to provide information for investors on things that can affect the value of the company, especially the paper industry sector.How to Cite:Fernando, W., & Setiawan, T. (2021). Analisis Model Atas Faktor Penentu Nilai Perusahan (Studi Pada Perusahaan Pulp and Paper yang Terdaftar di BEI 2015-2019). Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 231-242
Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud
Full text linkThis study aims to prove that conflict of interest and rent seeking have a positive effect on indications of fraud based on the auditor’s perception. Indications of fraud in this study using the theory of fraud pentagon which consists of pressure, rationalization, opportunity, capability, and arrogance. Furthermore, conflicts of interest are seen from personal, relational, cultural, and structural indicators. While the indicators of rent seeking are seen from working capital, debt, corporate immunity, creative accounting, and corporate governance. This research is quantitative research using primary data. The population in this study are auditors who work in public accounting firms. The research sample consisted of 100 samples and was obtained using non-probability sampling and incidental sampling methods. The data analysis technique used the Partial Least Square method which consisted of descriptive and verification analysis. The results of the study show that conflicts of interest and rent seeking have a positive and significant effect on indications of fraud. The results of this study support the fraud pentagon theory that conflict-of-interest activities and rent seeking have an influence on indications of fraud.How to Cite: Silooy, N. P., & Novita. (2021). Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 255-268
Penerapan Green Accounting dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Melalui Profitabilitas
Full text linkThis study aims to provide an overview of Green Accounting, disclosure of corporate social responsibility, company profitability and company value in manufacturing companies listed on the Indonesia Stock Exchange in 2019. The research method used is quantitative method with descriptive and verification methods. The sample of this research is 200 manufacturing companies listed on the Indonesia Stock Exchange in 2019. The data analysis method used in this study is the expansion path analysis of simple and multiple regression analysis, single test, multiple correlation coefficient (R) analysis, and coefficient of determination. While the hypothesis testing used is the statistical method of partial test (t test), simultaneous test (f test) and Sobel significant test using Eviews version 10 Enterprise. The results showed that there was a positive and significant effect on the implementation of Green Accounting and Corporate Social Responsibility Disclosure on the profitability and firm value. Profitability also significantly affected firm value, but the mediating effect of the profitability variable did not occur
Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance
Full text linkTax avoidance turns into become most part satisfactory tax assessment practice, despite the fact that the practice isn’t in opposition to the law that can’t be acknowledged , should be forestalled, and gone against. This study expect to inform the impact of executive compensation, executive character, audit committee and audit quality on tax avoidance of mining companies listed on the Indonesia Stock Exchange. The sample selection method in this study uses purposive sampling. The sample of this study is mining companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression. The results of this study proved that executive character has positive effect on tax avoidance and executive compensation, audit committee, and audit quality have no effect on tax avoidance. This research is required to be the reason for decision making by the management to not to rehearse tax avoidance and make thought for investor to not settle on speculation choices dependently on the evaluation of corporate governance perspectives that don’t influence the organization in carrying out tax avoidance practice.How to Cite:Ardillah, K., & Prasetyo C, A. (2021). Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 169-186
Dampak Pengumuman Covid-19 Terhadap Return Saham: Penelaahan Beberapa Sektor Industri
Full text linkThis Research is an event study that examine abnormal return difference before and after first announcement of covid-19 case in Indonesia. This Study use daily closing price data to calculate returns. We use 30 days estimation period and 20 days window period. The data collection method is purposive sampling. There are 64 companies that meet the establish criteria. Wilcoxon signed rank test and paired sample t-test were used to examine the difference in abnormal return before and after the covid-19 first case announcement in Hotel, Restaurant & Tourism, Banking and telecommunication sector. This study found that there was no difference in abnormal returns before and after the announcement of the first Covid-19 case in Hotel, Restaurant & Tourism and Banking sector. Furthermore, this study found differences in abnormal return before and after the announcement of the first covid 19 case in telecommunication sector. How to Cite:Sari, L., & Bone, H. (2021). Dampak Pengumuman Covid-19 Terhadap Return Saham: Penelaahan Beberapa Sektor Industri. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 269-278