Journal Information
ISSN / EISSN : 2338-3917 / 2597-4831
Current Publisher: Universitas Sam Ratulangi (10.32400)
Total articles ≅ 139

Latest articles in this journal

Heince R. N. Wokas, David P.E. Saerang, Jantje J Tinangon, Ivonne S Saerang
Published: 15 October 2020
ACCOUNTABILITY, Volume 9, pp 46-59; doi:10.32400/ja.29481.9.2.2020.46-59

The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing performance of the internal auditors' Government Internal Supervisory Apparatus (or called APIP) the Regional Government Inspectorate in North Sulawesi, Indonesia both women and men, with Partial Least Squares (PLS) modeling as an analysis tool used in analyzing and interpreting the data. The results of the study using quantitative analysis showed that the auditing performance of the APIP in North Sulawesi was partly influenced by the negative perceptions of work context in the form of workload and work pressure. The auditing performance is not affected by the dimensions of accountability requirements, work pressure affects the auditing performance, and so does the gender that does not affect the auditing performance.
Dian Widiyati, Neneng Hasanah
Published: 1 July 2020
ACCOUNTABILITY, Volume 9, pp 36-45; doi:10.32400/ja.28881.9.1.2020.36-45

The purpose of this study is to analyze the factors that influence the use of e-money. The type of study is a quantitative method questionnaires distributed in soft copy (Google Form). The samples included 107 people who lived in the city of South Tangerang, Banten. Samples are taken by simple random sampling technique. The analytical method used is the analysis of multiple data processing using E-Views 8. The results of this experiment show that the variables of Perceived Benefit and Compatibility does not affect the use of e-money, while Perceived Usefulness variables influence the use of e-money and also, Perceived of Benefit, Compatibility and Perceived Usefulness affect on the use of e-money together.
Nirina Tahir, Asrudin Hormati, Zainuddin Zainuddin
Published: 8 May 2020
ACCOUNTABILITY, Volume 9, pp 28-35; doi:10.32400/ja.27989.9.1.2020.28-35

This study is designed based on problems related to debt policy. The debt policy in every company has a direct effect on the financial position. The use of debt that which too high provides great risk, but if the companies are able to manage debt properly; then the use of debt shall increase profits for shareholders. The purpose of this study was to determine and analyze the effects of managerial ownership, institutional ownership, free cash flow, assets structure, and dividend policy on companies indexed LQ-45 wich listed on the Indonesia Stock Exchange. The sampling technique of this study is purposive sampling which produced 85 observations. This study uses secondary data in the form of annual reports. The tool of analysis of this study is multiple regression with support of statistical package for social scientists (SPSS) software. The results show that: (1) managerial ownership has no effect on debt policy; (2) institutional ownership has a negative effect on debt policy; (3) free cash flow has a negative effect on debt policy; (4) assets structure has a negative effect on debt policy and (5) dividend policy has no effect on debt policy.
Ardiani Ika Sulistyawati, Aprih Santoso, Liana Rokhawati
Published: 8 April 2020
ACCOUNTABILITY, Volume 9, pp 16-27; doi:10.32400/ja.28265.9.1.2020.16-27

This study aims to verify and analyze the effect of tax minimization, tunneling incentive and bonus mechanisms against the decision of transfer pricing. The population in this study are all companies registered in the Indonesia Stock Exchange unless the moving company financial sector during the period 2015-2017. While the sampling process using a purposive sampling method and the sample obtained as many as 132 companies. Tax minimization proxied using ETR (effective tax rate), tunneling incentive proxied using the percentage of foreign ownership above 20%, and a mechanism that is measured by the percentage of net profit in year t to the year t-1.This research is a quantitative research and data used in this research is secondary data obtained from the company's annual report in 2015-2017 sourced from This study analyzes the data by using logistic regression with SPSS 23.0. The results of this study indicate that tax minimization variables influence the decision of transfer pricing. This study also shows that the tunneling incentive effect on transfer pricing decisions while the variable bonus mechanism does not affect the decision of transfer pricing.
Reply Gara
Published: 5 March 2020
ACCOUNTABILITY, Volume 9, pp 8-15; doi:10.32400/ja.28175.9.1.2020.8-15

Corporate social responsibility or later abbreviated to CSR has become a trend and a hot topic that is widely discussed in Indonesia. Business practices in the past that tended to have a negative impact, made the discourse on corporate social responsibility or CSR. There seems to be a paradigm shift from being initially profit oriented, where any activity must be viewed from the point of adding financial benefits or not, becoming more concernedtowards socially responsible responsibilities. This topic became even more interesting with the enactment of Law no. 40 of 2007 concerning Limited Liability Companies, (UUPT) as of August 16, 2007, has given rise to a variety of controversies and disagreements. The resultsshow thatcorporate social responsibility disclosure is significant on profitability (ROA) ofhigh profile, but not significant on low profile firms. The Corporate Social Responsibility disclosure is significant on profitability (ROE) of high profile and low profile firms. The Corporate Social Responsibility disclosure is significant on reputation of high profile and low profile firms.
Yudith Pius Stevan Kaunang
Published: 3 March 2020
ACCOUNTABILITY, Volume 9, pp 1-7; doi:10.32400/ja.28164.9.1.2020.1-7

Government Regulation (or Peraturan Pemerintah-PP) Number 58 of year 2005 concerns Regional Financial Management and Regulation of the Minister of Home Affairs (or Permendagri) Number 13 of 2006 concerning Regional Financial Management Guidelines as amended several times, most recently by Permendagri Number 21 of 2011 it is stated that regional finance is managed in an orderly manner, obeying the laws and regulations, efficiently, economically, effectively, transparently, and responsibly by paying attention to the principles of justice, propriety, and benefits to society.Financial management in the regions requires a reliable application, which is an application that can process data (input) and produce information (output) to assist management in making decisions, and can produce financial reports and other financial information more comprehensively, includes information about the regional financial position, financial performance conditions, and accountability of local governments.In term to optimize the performance of regional financial management,the Financial and Development Supervisory Agency (or Badan Pengawasan Keuangan dan Pembangunan) has responded positively through the development of a financial SIMDA application program. This SIMDA financial application has been integrated starting from the budgeting function, regional financial administration functions, to the accounting and reporting functions.The type of data used in this study is, Qualitative Data is data obtained from the technique of gathering through a Questionnaire.This data collection was carried out on 48 Regional Work Units in the Minahasa Regency. The results of this study indicate that competency, motivation and organizational commitment have a significantly positive and partially significant impact on performance of financial management.
Resmiyati Ansar, Suriana A. R Mahdi, Wa Susi
Published: 31 December 2019
ACCOUNTABILITY, Volume 7, pp 33-47; doi:10.32400/ja.24691.7.02.2018.33-47

This study aims to find out the influence of money ethics on tax evasion with intrinsic religiosity, extrinsic religiosity, and materialism as moderating variables. The sample is selected by using convinience sampling method with sample size of a 100 respondents as primary data. This study uses simple regression and moderated regression analysis for hypothesis testing. The result of this study shows that money ethics has an effect on tax evasion, intrinsic religiosity moderarates the relationship between money ethics and tax evasion. Extrinsic religiosity does not moderate the relationship bertween money ethics and tax evasion. Materialism moderates the relationship between money ethics and tax evasion.
Renly Sondakh
Published: 31 July 2019
ACCOUNTABILITY, Volume 8; doi:10.32400/ja.24760.8.2.2019.91-101

Firms that go public have a target to increase the value of their firm, because the value of the firm is an attractive factor for investors to call their capital. Firm value is a financial indicator because high corporate value can prove prosperity for shareholders. This study attempts to analyze the dividend, liquidity, profitability and size of the firm policy on the value of the firm. This research was conducted on financial services companies listed on the Indonesia Stock Exchange for the period 2015-2018, including 12 companies that met the sample requirements by using purposive sampling from 99 financial service companies for the 2015-2018 period. This study uses multiple linear regression data analysis received with the SPSS program which contains the classic assumption test, partial test (t-test). The results of this study indicate that dividend policy has a negative and significant effect on firm value, liquidity and firm size partially influence positively and significantly on firm value while profitability is not appropriate and not significant to firm value.
Swingly Kellen Sumarau
Published: 31 July 2019
ACCOUNTABILITY, Volume 8; doi:10.32400/ja.24759.8.2.2019.85-90

The main objective of company is maximizing company value or wealth for stockholders. The company also could showing value assets owned by company. More and more high value company then more and more high prosperity received by stockholders. The most determinant factors which indicate affect company value are decision investment, decision funding, and profitability. This study uses secondary data such as financial report that published on the Indonesia Stock Exchange and Central Bank of Indonesia during period of 2015-2018. This study intend quantitative approach and conducts multiple regression. This study composes dependent variable is value company whereas independent variable are investment decision, decision funding, and profitability. Results of this study show that in a manner partial decision investment take effect positive and not significant to value company. Decision investment, decision funding, and profitability in a manner simultaneous take effect significant to value company.
Meilivia M. G Suak
Published: 31 July 2019
ACCOUNTABILITY, Volume 8; doi:10.32400/ja.24756.8.2.2019.60-65

Tax has an important role in the source of state revenue, because the largest income of the State comes from the tax sector. The importance of tax compliance ( tax compliance ) in increasing tax receipts and/or tax ratio has encouraged the conduct of research on the determinants or factors that affect compliance. tax is the policy of tax amnesty, knowledge of taxation, and service of tax authorities. This study aims to analyze the effect of tax amnesty policy , knowledge of taxation, and tax authorities services on taxpayer compliance, empirical studies at the Pratama Tax Office Manado Tax Year 2012-2016. The questionnaire was distributed to 42 respondents and in the process with multiple linear analysis methods with SPSS version 22. This study consisted of dependent variables and independent variables. The dependent variable is taxpayer compliance, while the independent variable is the tax amnesty policy, knowledge of taxation, and service of tax authorities. The results showed that the tax amnesty policy did not have a positive and insignificant effect on taxpayer compliance, tax knowledge did not have a positive and insignificant effect on taxpayer compliance, tax authorities' services had a positive and significant effect on taxpayer compliance.
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