Jurnal Akuntansi Indonesia最新文献_第5页

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN SUKARELA WAJIB PAJAK 影响纳税人自愿服从的因素

Jurnal Akuntansi Indonesia Pub Date : 2019-01-14 DOI: 10.30659/JAI.8.1.17-25

D. Rahayu

引用次数: 8

CORPORATE GOVERNANCE SEBAGAI PEMICU PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN DI INDONESIA

Jurnal Akuntansi Indonesia Pub Date : 2019-01-14 DOI: 10.30659/JAI.8.1.1-15

D. A. Arifah, Hendri Setyawan

引用次数: 0

PERSEPSI PELAKU UKM TERHADAP LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) 中小企业根据没有公共责任的实体财务会计标准对财务报表的看法(SAK ETAP)

Jurnal Akuntansi Indonesia Pub Date : 2019-01-14 DOI: 10.30659/JAI.8.1.39-55

Nurul Hidayah, N. Muntiah

引用次数: 8

ANALISIS KOMPARASI KINERJA KEUANGAN BPR MILIK SWASTA DAN BPR MILIK PEMERINTAH DAERAH DI PROVINSI JAWA TENGAH PERIODE 2014-2016 2014-2016年爪哇省地方政府对私人BPR和区域政府对其财务表现的比较分析

Jurnal Akuntansi Indonesia Pub Date : 2019-01-14 DOI: 10.30659/JAI.8.1.57-73

Widya Prananta, Yulianti Yulianti, Anita Damajanti

引用次数: 0

DILEMA ETIS PADA CALON AUDITOR: SEBUAH EKSPERIMEN 候选人审计师的道德困境:一个实验

Jurnal Akuntansi Indonesia Pub Date : 2018-12-13 DOI: 10.30659/JAI.7.2.35-48

Ida Rosnidah, W. Sulistyowati, A. Yulianto

{"title":"DILEMA ETIS PADA CALON AUDITOR: SEBUAH EKSPERIMEN","authors":"Ida Rosnidah, W. Sulistyowati, A. Yulianto","doi":"10.30659/JAI.7.2.35-48","DOIUrl":"https://doi.org/10.30659/JAI.7.2.35-48","url":null,"abstract":"The ethical dilemma is a condition often encountered by a person when engaged in a relationship that leads to fiduciary responsibility. In fact, this is often faced by the accounting profession when giving his services should be able to avoid conflict of interest. Therefore, this study was conducted on accounting students who have obtained an ethical understanding that acts as a potential auditor. Respondents in this study are accounting students level 3 in accounting majors in the Faculty of Economics Unswagati. This study is conducted through scenarios of cases relating to work or tasks that can lead to actions that conflict with ethical principles of accountants. Where accountants are supposed to apply ethical principles to be dilemma with the existence of such work. Through the scenario of the case, accounting students give their perception whether to perform tasks that are not according to their competence and limited time or the student will refuse the job. The results showed that for accounting students who have gained an understanding of ethics tend to consider many things and find solutions before performing tasks that are less in accordance with the competencies they have. Therefore, it can be concluded that the value of students who have gained a higher ethical understanding.Keywords: ethical dilemma, professional principles, integrity, competence and professional caution","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"2 3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82900498","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

PERAN DEWAN PENGAWAS DAN GOOD CORPORATE GOVENANCE PADA KINERJA BANK PERKREDITAN RAKYAT 监督委员会和良好的公司投资于人民信贷银行的运作

Jurnal Akuntansi Indonesia Pub Date : 2018-12-13 DOI: 10.30659/JAI.7.2.63-76

I. G. E. Damayanthi, Ni K.Lely Ary

引用次数: 0

PENGARUH RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING 宗教信仰对纳税人合规的影响，以及纳税人作为变量干预意识的影响

Jurnal Akuntansi Indonesia Pub Date : 2018-12-13 DOI: 10.30659/jai.7.2.49-62

Nanik Ermawati, Zaenal Afifi

{"title":"PENGARUH RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING","authors":"Nanik Ermawati, Zaenal Afifi","doi":"10.30659/jai.7.2.49-62","DOIUrl":"https://doi.org/10.30659/jai.7.2.49-62","url":null,"abstract":"Tema yang diangkat dari penelitian ini adalah tentang kepatuhan wajib pajak yang ada di Kantor Pelayanan Pajak Kudus, dengan judul “Pengaruh Religiusitas Terhadap Kepatuhan Wajib Pajak denganKesadaran Wajib Pajak Sebagai Variabel Intervening (Studi Kasus pada Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Kudus)”. Penelitian ini merupakan studi kasus pada wajib pajak orang pribadi di Kabupaten Kudus. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi di Kabupaten Kudus. Sampel diambil secara insidental sampling. Pengujian hipotesis dilakukan dengan menggunakan pendekatan Structural Equation Model (SEM) dengan menggunakan metode alternatif Warp Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa : 1). Religiusitas berpengaruh terhadap kepatuhan wajib pajak, 2). Religiusitas berpengaruh terhadap kesadaran wajib pajak, 3). Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak, 4). Kesadaran wajib pajak mampu memediasi sebagian pengaruh religiusitas terhadap kepatuhan wajib pajak.Kata kunci: religiusitas, kesadaran wajib pajak, kepatuhan wajib pajak, wajib pajak orang pribadi","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82968667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 14

NIAT MELAKUKAN WHISTLEBLOWING: PERSEPSI MAHASISWA DIPLOMA III EKONOMI 吹口哨的意图:第三届经济学学生的感知

Jurnal Akuntansi Indonesia Pub Date : 2018-12-13 DOI: 10.30659/JAI.7.2.1-11

Afuan Fajrian Putra, Yestias Maharani

{"title":"NIAT MELAKUKAN WHISTLEBLOWING: PERSEPSI MAHASISWA DIPLOMA III EKONOMI","authors":"Afuan Fajrian Putra, Yestias Maharani","doi":"10.30659/JAI.7.2.1-11","DOIUrl":"https://doi.org/10.30659/JAI.7.2.1-11","url":null,"abstract":"This study aims to examine the factors that can affect the economics student intention of doing whistleblowing. The variables used in this study refer to the Theory of Planned Behavior is the attitude towards behavior, subjective norms, and perceived behavioral control which will then be tested for its effect on the intention to do whistleblowing. This study will examine these factors partially and simultaneously. This study uses a population of all active diploma 3 economics students in one of the private universities in Yogyakarta. While the number of samples used in this study using the Slovin Formula as many as 88 respondents. Data collection techniques in this study using a questionnaire with data analysis methods and tools using multiple regression analysis using SPSS version 16. The results of this study indicate that the variable attitudes toward behavior and subjective norm partially positive influence on the intention of doing whistleblowing. While perceived behavior control variables do not have a positive effect on the intention to do whistleblowing. Simultaneously variable attitudes toward the behavior, subjective norms, and perceived behavioral control significantly influence the intention of doing whistleblowing.Keywords: Attitude, Subjective Norm, Perceived Behavioral Control, Theory of Planned Behavior, Intention","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88644878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTS 探索印尼地方政府权责发生制会计的变化

Jurnal Akuntansi Indonesia Pub Date : 2018-12-13 DOI: 10.30659/JAI.7.2.12-34

M. Mutoharoh

引用次数: 0

DETERMINAN ENVIRONMENTAL DISCLOSURES PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA

Jurnal Akuntansi Indonesia Pub Date : 2018-09-10 DOI: 10.30659/JAI.7.1.31-55

Isnani Fashikhah, Evi Rahmawati, H. Sofyani

{"title":"DETERMINAN ENVIRONMENTAL DISCLOSURES PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA","authors":"Isnani Fashikhah, Evi Rahmawati, H. Sofyani","doi":"10.30659/JAI.7.1.31-55","DOIUrl":"https://doi.org/10.30659/JAI.7.1.31-55","url":null,"abstract":"The study aims to examine the influence of corporate governance mechanism, company size and financial performance towards environmental disclosures in manufacturing companies listed in Indonesia Stock Exchange and Bursa Malaysia period 2016.The variables examined in this study are managerial ownership, size of the board of commissioners, company size, and liquidity. The research used purposive sampling method, obtained from 59 Indonesia manufacture companies and 63 Malaysia manufactures companies. The examination used multiple regression analysis and independent sample t test. The result of the research:1) The managerial ownership had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, 2) The size of the board of commissioners had positive influence towards environmental disclosures in Indonesia, but it did not have influence in Malaysia, 3) The size of the company did not have influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia,4) The liquidity had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, and5) There was difference in the level of environmental disclosures in Indonesia and in Malaysia.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80291535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 9