Jurnal Akuntansi

Journal Information
ISSN / EISSN : 23030356 / 23030364
Current Publisher: UNIB Press (10.33369)
Total articles ≅ 58
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Baiq Fitri Arianti
Published: 28 March 2020
Jurnal Akuntansi, Volume 10, pp 13-36; doi:10.33369/j.akuntansi.10.1.13-36

Abstract:
Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan dengan keputusan berinvestasi sebagai variabel intervening pada pelaku UMKM kota Tangerang Selatan. Populasi dalam penelitian ini adalah seluruh pelaku UMKM kota Tangerang Selatan. Metode sampel dalam penelitian ini menggunakan metode simple random sampling yaitu rumus slovin sehingga dapat diperoleh besarnya sampel sebanyak 393 pelaku UMKM namun yang mengembalikan kuisioner hanya 249 responden. Data yang digunakan dalam penelitian ini berupa data primer dan data sekunder. Sumber data primer didapatkan dari penyebaran kuesioner kepada seluruh pelaku UMKM kota Tangerang Selatan yang menjadi populasi penelitian ini. Sumber data sekunder (pendukung) yaitu berupa dokumen-dokumen yang dimiliki oleh dinas pemerintah kota tangerang selatan yang berkaitan dengan sektor UMKM dan data pendukung lainnya yaitu media massa, BPS, hasil penelitian terdahulu, buku dan referensi lainnya yang terkait dengan penelitian ini. Dalam penelitian ini data primer didapat dari sumber pertama, yaitu pelaku UMKM kota Tangerang Selatan. Teknik pengumpulan data primer tersebut pada penelitian ini adalah Observasi, Studi Kepustakaan (Library Research), Kuesioner/Angket merupakan tehnik pengumpulan data yang dilakukan dengan cara memberi seperangkat pertanyaan atau pernyataan tertulis kepada responden untuk dijawab dengan menggunakan skala likert. Kemudian teknik analisis data dalam penelitian ini adalah analisis jalur (path analysis) dengan bantuan program SPSS 25.0. Hasil penelitian menunjukkan bahwa bahwa pendapatan berpengaruh positif dan signifikan terhadap literasi keuangan, variabel perilaku keuangan berpengaruh positif dan signifikan terhadap literasi, keputusan berinvestasi tidak dapat memediasi pendapatan terhadap literasi keuangan, keputusan berinvestasi dapat memediasi perilaku keuangan terhadap literasi keuangan.
Meily Trinesia, Husaini Husaini
Published: 28 March 2020
Jurnal Akuntansi, Volume 10, pp 93-104; doi:10.33369/j.akuntansi.10.1.93-104

Abstract:
This study is aimed to prove the influence of corporate characteristic on corporate social responsibility disclosure by using independent variables size, age, goverment ownership, foreign ownership, leverage, profitability, industry type, and auditor type. The sample in this study is a non-financial companies listed at the Indonesia Stock Exchange in 2013-2017 and consisted of 250 companies. The data used in secondary data obtained from financial from the website www.idx.co.id. Methods of data collection used purposive sampling techniques. This study used a quantitative approach.Data was analyzed using multiple linear regression using SPPSS software version 23. The results showed that Size and Goverment Ownership of the company had effect possitive on corporate social responsibility. Age, Foreign Ownership, Leverage, Profitability, Industry Type, and Auditor Type have no effect on corporate social responsibility. Keywords : Corporate Social Responsibility Disclosure and Corporate Characteristic
Samuel Wahyu Hary Christoper, Ika Kristianti
Published: 28 March 2020
Jurnal Akuntansi, Volume 10, pp 1-12; doi:10.33369/j.akuntansi.10.1.1-12

Abstract:
Tujuan dari penelitian ini adalah untuk mengetahui apakah ada hubungan antara e-commerce terhadap kelangsungan usaha dan apakah ada hubungan Antara literasi keuangan terhadap kelangsungan usaha. Penelitian ini adalah penelitian kuantitatif dengan metode pemilihan sampel yaitu dengan metode purposive sampling.Teknik analisis yang digunakan dalam penelitian ini adalahkorelasi dalam pengujian hipotesis penelitian. Berdasarkan hasil pengujian pada penelitian ini bahwa hipotesis pertama diterima,e-commerce memiliki hubungan terhadap kelangsungan usaha. Berdasarkan hasil pengujian pada penelitian juga diketahui hipotesis kedua diterima, literasi keuangan memiliki hubungan terhadap kelangsungan usaha. Dengan adanya penelitian tersebut membuktikan bahwa dengan adanya e-commerce dan literasi keuangan berpengaruh terhadap kelangsungan usaha. Yang ditunjukan oleh perkembangan teknologi informasi membuat searang wirausahawan harus mampu menerapkan e-commerce dan memahami arti penting literasi keuangan dalam menjalankan usahanya. Kata kunci: e-commerce, literasi keuangan, kelangsungan usaha
Michelle Sabatamia Pardosi
Published: 28 March 2020
Jurnal Akuntansi, Volume 10, pp 105-114; doi:10.33369/j.akuntansi.10.1.105-114

Abstract:
This purpose of this study aimed to look at the effect of Investment Opportunity Set and Capital Structure on Stock Return at bank companies that are listed in LQ45. The sampling method that is used is purposive sampling. The sample that are collected is from 5 bank companies listed in LQ45 in year 2015-2018. Analysis data using linier regression analysis. Investment Opportunity Set using the CAPBVA proxy and Capital Structure using the Debt to Equity Ratio. The result shows that Investment Opportunity Set does not have a significant effect on Stock Return. And the result shows that Capital Structure have a negative effect on Stock Return.
Fransiskus Eduardus Daromes, Robert Jao
Published: 28 March 2020
Jurnal Akuntansi, Volume 10, pp 77-92; doi:10.33369/j.akuntansi.10.1.77-92

Abstract:
This study aimed to investigate the effect of the board of directors on the reaction of investors are tested both directly and through financial performance. The population used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2015-2018. The number of samples is 32 companies every year which are selected by the method of purposive sampling and using secondary data from annual reports. The analytical method used is path analysis and mediation hypothesis testing is carried out using the sobel test. The analysis shows that the board of directors has a positive but not significant effect on investor reaction. Further results show that the board of directors has a positive and significant effect on financial performance. Financial performance has a positive and significant impact on investor reaction. This study also shows that financial performance plays a role in mediating the influence of the board of directors on investor reaction
Anak Agung Ayu Erna Trisnadewi, Anak Agung Bagus Amlayasa
Published: 28 March 2020
Jurnal Akuntansi, Volume 10, pp 37-52; doi:10.33369/j.akuntansi.10.1.37-52

Abstract:
This study aims to determine the factors that influence the performance of SISKEUDES in improving the quality of the Village Fund's financial statements. Village financial management has become very important as part of the accountability of village funds given by the government and is increasing every year. The SISKEUDES application is used to facilitate the administration of village fund financial reports. The application of the SISKEUDES application will accelerate the completion of financial reports of village funds accurately and on time. The population in this study was all villages totaling 8 villages in Gianyar Regency who received village funds. The sample is determined by the saturated or census sample method. The data analysis technique uses Smart-PLS 3.0. The results showed that: user involvement had a positive and significant effect on the performance of the SISKEUDES; the education and training program has a negative and not significant effect on the performance of the SISKEUDES; top management support has a negative and significant effect on the performance of the SISKEUDES. Key words: Siskeudes Performance, User Engagement, Training Programs, Top Management Support
Rizky Wulandari, Dina Natasari
Published: 28 March 2020
Jurnal Akuntansi, Volume 10, pp 53-68; doi:10.33369/j.akuntansi.10.1.53-68

Abstract:
The policy of the central government to provide sufficiently large amounts of village funds is a strategic step that must be responded by villages by promoting the principles of transparency and accountability. The principle of transparency and accountability in managing village funds is certainly the responsibility of the village head and his staff to the community. However, up to now cases of corruption and misuse of village fund management have increased. The role of supervision has become an urgent matter to be immediately corrected to prevent this. This research will identify the steps and things that must be done in horizontal supervision in preventing the corruption of village funds.This study aims to conduct an analysis with a meta-synthesis approach to supervision of village funds, to then form a conceptual framework of horizontal supervision of village fund planning as an effort to prevent corruption. This research uses a meta-synthesis approach using data in the form of journals, articles, and related references. The analysis process uses standard meta-analysis steps from determining problem questions to reporting results.The results of this study indicate that horizontal control by the village community is very necessary. Supervision in the aspect of village fund planning is not only from the financial side but also non-financial. Supervision starts from identifying needs, determining activities and preparing activity plans and budgets. Supervision in this aspect of the budget to ensure that village fund planning is by following community needs. Keywords:Supervision, Village Funds, Accountability, transparency, corruption
Wiralestari Wiralestari
Published: 30 December 2019
Jurnal Akuntansi, Volume 9, pp 219-226; doi:10.33369/j.akuntansi.9.3.219-226

Abstract:
Tax is an obligatory financial contribution that individuals or institutions, as taxpayers, owe to the state without any direct benefits. It is compulsory and is collected under the regulation of law. The present study aims to examine the effectiveness of directors’ supervision and tax aggressiveness in diminishing frauds in financial reporting. The subject of this study is manufacturing companies listed in Indonesia Stock Exchange. The results of this study show that, firstly, effective directors’ supervision has significant correlation to diminishing fraudulent financial reporting. Directors, as the leaders of the company, demonstrated that they could perform their supervisory function very well. Secondly, tax aggressiveness has significant correlation to diminishing fraudulent financial reporting.
Fitri Amaliyah, Eliada Herwiyanti
Published: 31 October 2019
Jurnal Akuntansi, Volume 9, pp 187-200; doi:10.33369/j.akuntansi.9.3.187-200

Abstract:
The purpose of the study was to determine whether there are effects of institusional ownership, independent commissioner and the audit board to the value of the company. This type of research is correlational research, with quantitative research. This study uses secondary data taken from the IDX website data. The sample used in this study proved 60 companies consisting of the mining sector during the 2-year observation period. The sampling technique was carried out using the purposive sampling method. The analytical method used is multiple linear regression analysis with an analysis tool using SPSS 22. The results of this study indicate audit committees variables have a significant effect on firm value. While the institusional ownership and independent commissioner variables are not significant to the value of the company.
I Made Laut Mertha Jaya
Published: 31 October 2019
Jurnal Akuntansi, Volume 9, pp 201-218; doi:10.33369/j.akuntansi.9.3.201-218

Abstract:
Village existence is very important for national development. Thus, uneven development between the Village and the City can cause many villagers who try their fortune in the city, leave the village and do not want to return to the Village. This research was conducted to determine the effect of human resource competence on financial accountability of village funds and the influence of the role of village heads on village financial accountability. The population in this study are all villages in the Sleman Regency. This research uses incidental sampling. The sample size uses the Slovin formula, with a minimum number of respondents of 71 villages. The analysis method uses structural equation modeling (SEM) analysis test. The conclusion of this study, namely that there is a significant influence between HR competencies on village financial accountability, meaning that if HR competencies are higher, the financial accountability of village funds is more accountable. There is a significant influence between HR competencies on the financial accountability of village funds, meaning that if HR competencies are higher, the financial accountability of village funds will be more accountable. There is a significant influence between the role of the village head on the financial accountability of village funds, meaning that if the role of the village head is higher, then the financial accountability of village funds is more accountable.