Jurnal Akuntansi
type: channel
description: Jurnal Akuntansi merupakan jurnal ilmiah yang diterbitkan secara online oleh Universitas Negeri Padang setiap bulan maret, juni, dan september. Jurnal ini berfungsi sebagai media publikasi artikel skripsi mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang
language: en-US
publication name: Jurnal Akuntansi
items: HUBUNGAN PAJAK TANGGUHAN DENGAN KECURANGAN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2017)
items: PENGARUH UKURAN PEMERINTAH DAERAH, KETERGANTUNGAN PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Barat)
items: https://ejournal.unp.ac.id/students/index.php/akt/article/view/3846
items: ANALISIS PASCA PENYALURAN DANA DESA (Studi Empiris Pada Nagari VII Koto Talago Kecamatan Guguak Kabupaten 50 Kota)
items: ANALISIS KUALITAS WEBSITE PEMERINTAH DAERAH PADA KABUPATEN SE-SUMATERA BARAT
items: ANALISIS KUALITAS WEBSITE PEMERINTAH DAERAH PADA KOTA SE-SUMATERA BARAT
items: DETERMINAN PENGUNGKAPAN INFORMASI KEUANGAN DALAM WEBSITE PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Kabupaten dan Kota di Provinsi Sumatera Barat, Riau dan Jambi)

HUBUNGAN PAJAK TANGGUHAN DENGAN KECURANGAN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2017)
type: item
description: This study aims to obtain the empirical evidence of correlation between deferred tax and earnings fraud for companies that have positive pre-tax profits. This study uses secondary data that is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by purposive sampling technique, namely by using consideration of certain criteria and characteristics for determining of the sample, so as to obtain 60 samples of manufacturing companies. The analitical method used is binary logistic regression. The result of this study found that the deffered tax did not have a positive and significant correlation with earnings fraud during the year of fraud or in the year before fraud. Keywords: earnings fraud, deffered tax
creator: Nirmala Suryani
rights: Copyright (c) 2018 Jurnal Akuntansi
date: 2018-10-01
publication date: 2018-10-01
volume: 6
number: 3

HUBUNGAN PAJAK TANGGUHAN DENGAN KECURANGAN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2017)
type: item
description: This study aims to obtain the empirical evidence of correlation between deferred tax and earnings fraud for companies that have positive pre-tax profits. This study uses secondary data that is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by purposive sampling technique, namely by using consideration of certain criteria and characteristics for determining of the sample, so as to obtain 60 samples of manufacturing companies. The analitical method used is binary logistic regression. The result of this study found that the deffered tax did not have a positive and significant correlation with earnings fraud during the year of fraud or in the year before fraud. Keywords: earnings fraud, deffered tax <!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocumen…
creator: Rani Rahmawati Al noor
rights: Copyright (c) 2018 Jurnal Akuntansi
date: 2018-10-01
publication date: 2018-10-01
volume: 6
number: 3

PENGARUH UKURAN PEMERINTAH DAERAH, KETERGANTUNGAN PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Barat)
type: item
description: The financial statements are the results of operational activities. The financial statements are made to inform internal and external users in decision making. In order for the financial statements to be directly useful to the user, the information in the financial statements should be presented accurately, openly (transparently) and reported on time. To meet the timeliness of financial statements, managers and auditors are expected to minimize audit delay. Audit delay can be affected by two things: when the audit is started and how long it takes to carry out the audit. When the start of an audit depends on when the local government's financial report is submitted to BPK. So that the length of time the local government submits the financial statements to the auditor can affect the length of audit delay. The study was categorized into causative research (causative). Where this study aims to see how far the independent variables affect the dependent variable. This research tries to explain the influence of local government size (X1), dependence of local government (X2) and audit opinion (X3) as independent variable to audit delay (Y) as dependent variable. The type of data used in this study is secondary data, ie data obtained by researchers indirectly through intermediary media (obtained and recorded by other parties). Research result X1 The size of local government to audit delay have positive and significant effect to audit delay -3,301> - 2,000. X2 The local government's dependency on audit delay significantly and negatively impacts audit delay -3,624 <2,000. X3 Audit opinion on audit delay is not found any influence of opinion to audit delay -1,551> 2,000. Keyword: Size of Local Government, Local Government Dependency, Audit Opinion, Audit Delay
creator: Iga Elfiana Syahuni
rights: Copyright (c) 2018 Jurnal Akuntansi
date: 2018-10-01
publication date: 2018-10-01
volume: 6
number: 3

https://ejournal.unp.ac.id/students/index.php/akt/article/view/3846
type: item
title: PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Solok Selatan)
description: This study aims to see the effect of the application of government accounting standards and human resource competencies, to the quality of local government financial statements with organizational commitment as a moderating variable. The population in this study is all SKPD South Solok Regency that is as much as 28 SKPD with 109 renpondents. The sample in this study uses total sampling technique. The analysis method was done using MRA (Moderated Regression Analysis). The results of this study indicate that the application of government accounting standards affects the quality of local government financial reports. competency of human resources, the application of government accounting standards moderated by organizational commitment, and the competence of human resources moderated by organizational commitment does not affect the quality of the financial statements of the local government of South Solok Regency. Keywords: Application of Government Accounting Standards, Human Resource Competencies, Organizational Commitment, Quality of Local Government Financial Reports.
creator: Mayang Wulandari
rights: Copyright (c) 2018 Jurnal Akuntansi
date: 2018-10-06
publication date: 2018-10-06
volume: 6
number: 3

ANALISIS PASCA PENYALURAN DANA DESA (Studi Empiris Pada Nagari VII Koto Talago Kecamatan Guguak Kabupaten 50 Kota)
type: item
description: This research aims to find out the overall village fund managemen process regarding Post-Village Fund Distribution in Nagari VII Koto Talago, District Guguak, Regency 50 Kota, West Sumatra Province. To achieve this purpose, qualitative research technique is used by parsing the data interpretively. The technique of data collection is qualitative interpretive technique that includes observation, interview and also documents. The result show: (1) Administration carried out by the treasurer in the form of receipts and expenses that are recorded in the general cash book, bank book, income detailed book, and financing details book equipped with receipts.(2) Reporting and Accountability that experience delays in submission caused by the implementation team of the old activities in preparing the report. (3) Assessment of the Benefits of Village Funds for Community Welfare is still not good because of programs that are not yet running well such as nagari-owned enterprises. In order to run well, a good internal control system is needed and every economic event must be equipped with evidence keywods: administration, reporting and accountability, assessment of the benefits of village funds for community welfare.
creator: Vany Maulina Renandi
rights: Copyright (c) 2018 Jurnal Akuntansi
date: 2018-10-06
publication date: 2018-10-06
volume: 6
number: 3

ANALISIS KUALITAS WEBSITE PEMERINTAH DAERAH PADA KABUPATEN SE-SUMATERA BARAT
type: item
description: This study aims to determine how the quality of local government websites in the district of West Sumatra Province assessing its transparency, accountability, effectivity, and efficiency. This research used quantitative-descriptive method. Documentation and bibliography are used for the data collection process using scoring analysis techniques. The results showed: (1) The quality of the website in accordance with Kominfo regulations and the principles of good governance in the District in West Sumatra is still low (2) The factor causing the low quality of the website are the lack of information, no updates, and the lack of evaluation by the government (3) Efforts to overcome these barriers are conducting training for staffs, providing routine evaluations in website development, and imposing sanctions on websites that do not conform with standards. Keywords : e-government, good governance, tranparation, accountability, effectivity, efficiency
creator: ALISHA RAHMADHANI ISNI
rights: Copyright (c) 2018 Jurnal Akuntansi
date: 2018-10-18
publication date: 2018-10-18
volume: 6
number: 3

ANALISIS KUALITAS WEBSITE PEMERINTAH DAERAH PADA KOTA SE-SUMATERA BARAT
type: item
description: This study aims to determine how the quality of local government websites in the cities of West Sumatra Province assessing its transparency, accountability, effectivity, and efficiency. This research used quantitative-descriptive method. Documentation and bibliography are used for the data collection process using scoring analysis techniques. The results showed: (1) The quality of the website in accordance with the principles of good governance in the City in West Sumatra is still low (2) The factor causing the low quality of the website is the lack web development experts, as such the website is not well managed, the provision of minimal information, absence of standardization of infrastructure, and lack of government oversight. (3) Efforts to overcome these barriers are conducting training for staffs, providing routine evaluations in website development, and imposing sanctions on websites that do not conform with standards. Keywords: E-government, good governance, tranparation, accountability, effectivity, efficiency
creator: YURISDICTIE C. KHARISMA
rights: Copyright (c) 2018 Jurnal Akuntansi
date: 2018-10-18
publication date: 2018-10-18
volume: 6
number: 3

DETERMINAN PENGUNGKAPAN INFORMASI KEUANGAN DALAM WEBSITE PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Kabupaten dan Kota di Provinsi Sumatera Barat, Riau dan Jambi)
type: item
description: This study aims to examine the effect of regional expenditure, regional wealth, audit opinion and the level of local government independence on the disclosure of financial information in the local government website. This research uses agency theory and theory of legitimacy. This research consists of 42 sample districts / cities in West Sumatra, Riau and Jambi provinces. The results of this study show that regional expenditure, regional wealth and audit opinion do not affect the disclosure of financial information in the local government website, while the level of local government independence has a positive effect on the disclosure of financial information in the local government website. Keywords: disclosure of financial information in local government website, regional expenditure, regional wealth, audit opinion, level of independence of local government.
creator: Fachru Rozi
rights: Copyright (c) 2018 Jurnal Akuntansi
date: 2018-10-18
publication date: 2018-10-18
volume: 6
number: 3