ISSN / EISSN : 1978-4392 / 2685-7030
Current Publisher: Faculty of Economics, Universitas Sriwijaya (10.29259)
Total articles ≅ 59
Latest articles in this journal
AKUNTABILITAS, Volume 15, pp 55-72; doi:10.29259/ja.v15i1.11850
Penelitian ini di lakukan untuk menganalisis pengaruh persepsi kegunaan, persepsi kemudahan, kompatibilitas terhadap sikap dan minat menggunakan aplikasi mobile payment. Penelitian menggunakan metode kuantitatif dengan menyebarkan kuisioner secara daring. Pengambilan sampel menggunakan teknik purposive sampling. Teknik analisis data pada penelitian ini menggunakan Structural Equation Modeling-Partial Least Square. Penelitian di lakukan terhadap 183 responden yang memenuhi kriteria. Hasil penelitian ini adalah persepsi kegunaan, persepsi kemudahan, dan kompatibilitas berpengaruh signifikan positif terhadap sikap penggunaan aplikasi mobile payment. Sikap penggunaan mobile payment juga berpengaruh signifikan positif terhadap minat penggunaan mobile payment. Penelitian ini di harapkan bagi penelitian selanjutnya agar memperluas cakupan responden dan menambahkan unsur budaya dalam variabel penelitian.
AKUNTABILITAS, Volume 15, pp 35-54; doi:10.29259/ja.v15i1.13583
Transfer price is a transaction for determining the selling price of a service, intangible assets, and goods to parties who have a special relationship which opens up opportunities for abuse of power by management and controlling shareholders. This study aims to examine the effect of tunneling incentives and tax minimization, which are thought to motivate management in deciding transfer prices. With the purposive sampling method, a total of 58 non-BUMN manufacturing companies listed on the Indonesia Stock Exchange were obtained in 2018. The test results with multivariate regression showed that tunneling incentives had no effect on transfer pricing. However, tax minimization by management has a negative effect on transfer pricing. This results indicate that the determination of transfer prices is more motivated by management's expectations in order to minimize taxes in the next period.
AKUNTABILITAS, Volume 15, pp 1-18; doi:10.29259/ja.v15i1.11849
This study aims to test the effect of environmental performance on carbon emission disclosure with independent board of commissioners as moderation variables. Environmental performance measurement uses PROPER rating, carbon emission disclosure using Carbon Disclosure Project (CDP), while independent board of commissioners is measured by proportion of independent board of commissioners. The population in this study was a company that belonged to the non-financial sector in 2016-2018. Sample selection using purposive sampling method that produces 28 companies. Analysis techniques using Moderated Regression Analysis (MRA). The results showed that its environmental performance had a positive influence on carbon emission disclosure, while the independent board of commissioners was not able to moderate the influence of environmental performance on carbon emission disclosure.
AKUNTABILITAS, Volume 15, pp 103-128; doi:10.29259/ja.v15i1.12477
The purpose of this study was to obtain empirical evidence regarding the effect of Good Corporate Governance, company growth, and environment performance towards corporate social responsibility of registered manufacturing companies on the Indonesia Stock Exchange in 2016- 2018. The population of this study was the registered manufacturing companies on the Indonesia Stock Exchange (BEI) in 2016-2018. The technique of selecting samples was purposive sampling. Therefore, the sample was 38 manufacturing companies. The method of analysis uses descriptive statistical analysis methods. The results of this study proved that managerial ownership, institutional ownership, foreign ownership, and company growth did not affect on corporate social responsibility. Furthermore, the Audit Committee, board of commissioners, and environment performance affected on corporate social responsibility
AKUNTABILITAS, Volume 15, pp 73-88; doi:10.29259/ja.v15i1.12526
This study examined the relationship between good corporate governance (GCG) and eco-efficiency on firm performance and firm value. Good corporate governance were proxied by GCG score, board meeting, and board independent. Eco-efficiency was proxied by the ownership of the environmental management certificate ISO 14001. Firm value was proxied by Tobins’Q value owned the company. Firm’s financial performance was proxied by Return on Assets (ROA) value. This research was motivated by an empirical gap, which there are companies that have corporate governance issues but still have a positive response by the market as indicated by an increasing share price. In addition, there are still differences results from previous studies. The results of this study indicate that eco-efficiency which proxied by the ownership of an ISO 14001 environmental management certificate has a positive and significant relationship with firm’s financial performance (ROA), where ROA has a positive and significant relationship to firm value. However, eco-efficiency does not have a direct relationship with firm value. Meanwhile, good corporate governance has no relationship with firm’s financial performance and firm value.
AKUNTABILITAS, Volume 15, pp 129-136; doi:10.29259/ja.v15i1.11926
The development of high information technology has an impact on the learning process carried out by lecturers in the classroom. The impact of this technology is the creation of lecture material in a visual form both in the form of pictures and videos that are able to provide an overview of the field of science being studied so that students become more interested in the field of science they are learning. This Research is Experimental Research where the accounting student get pre-test and post-test after they get visual learning method. The population in this study is all accounting student at the University at Palembang City. Samples were taken using a purposive random sampling technique. Data was collected using a test result annd questionnaire. Data were analyzed by Paired Sample T-Test. the results of the study showed that there were differences between the learning outcomes of conventional methods and learning using visual learning methods
AKUNTABILITAS, Volume 15, pp 19-34; doi:10.29259/ja.v15i1.13058
This study aims to examine the effect of financial distress on audit report lag and how the size of CPA Firm moderate the effect between financial distress and audit report lag. This study was held at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The final sample there were 318 observations, with a purposive sampling method. The variable financial distress is measured by the Altman Z Score proxy, which is the best model for measuring the state of financial distress being experienced by the company. The size of CPA Firm is measured by dummy variables, given a value of 1 if it is a Big Four CPA Firm and 0 if it is not a Big Four CPA Firm. This study use multiple linear regression to analyze the data. Based on the results of the analysis found that financial distress has negative and significant effect on audit report lag. It means that the smaller the Z Score of a company (which means the company is experiencing financial distress), the longer the financial statement audit process will be. This negative relationship between financial distress is strengthened by the size of CPA Firm.
AKUNTABILITAS, Volume 15, pp 89-102; doi:10.29259/ja.v15i1.13078
The study aims to identify the determinant factors that affecting earning management practices of companies. We used firm size, age, leverage (DER) and profitability (ROA) as independent variables in term of earnings management detection. There were 344 listed companies in Indonesian Stock Exchange at the year of 2017 and 2018, thus there were 688 observed companies as samples. Purposive sampling and multiple regression were employed as sampling and analysis method, respectively. The results show that firm size, age and ROA have a significant effect toward earnings management, whilst DER has no significant effect towards earning management. In addition, earnings management detection provides information to investors and potential investors in decision making process.
AKUNTABILITAS, Volume 15, pp 137-154; doi:10.29259/ja.v15i1.12054
This study aims to analyze the financial performance of the Bengkulu City government with a degree of fiscal decentralization approach and to determine the effect of the PAD component on the Bengkulu City Government Financial Performance. The data used in this study is secondary data in the form of time series data and processed by multiple linear regression analysis tools (multiple regression). The empirical results of this study indicate that based on the calculation of the degree of fiscal decentralization ratio, the financial capacity of Bengkulu City is still at a very low capability level which is founded a very large difference between government spending and regional opinion. So it appears that Bengkulu Government still relies on assistance from the Central Government and is not yet independent. This can be an underline for local government to improve their ability being more independent and capable.
AKUNTABILITAS, Volume 14, pp 211-224; doi:10.29259/ja.v14i2.11923
This study aims to examine whether education and training, the use of technology and accounting competencies affect the quality of financial statements both partially and simultaneously. The object of research is the Medan Municipal Government with a total sample of 45 employees. By using primary data and SPSS statistical tools, this study found evidence that education and training, the use of technology and accounting competencies had a positive and significant effect on the quality of financial statements both partially and simultaneously. Education and training can improve work knowledge and skills; the use of technology can accelerate transaction processing and financial statement reporting; Competent employees will carry out their duties well and avoid misrepresentation of accounting principles, thus the financial statements are good and free of misstatement (reliable). Based on the results, that in an effort to improve the quality of financial reports, it is recommended that the compilers of financial statements have competence in accounting, improve education and training and utilize technology.