Subjects -> BUSINESS AND ECONOMICS (Total: 3541 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1229 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (106 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 24)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 4)
Accounting History     Hybrid Journal   (Followers: 11)
Accounting History Review     Hybrid Journal   (Followers: 16)
Accounting in Europe     Hybrid Journal   (Followers: 9)
Accounting Research Journal     Hybrid Journal   (Followers: 20)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 13)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 25)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access   (Followers: 1)
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 9)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 9)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 8)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 6)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access   (Followers: 1)
Journal of Economics, Finance and Accounting Studies     Open Access   (Followers: 1)
Journal of Empirical Research in Accounting     Open Access   (Followers: 2)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 8)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 13)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access   (Followers: 1)
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 50)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

Similar Journals
Journal Cover
Jurnal Akuntansi Aktual
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2087-9695 - ISSN (Online) 2580-1015
Published by Universitas Negeri Malang Homepage  [38 journals]
  • Konflik kepentingan dan keterlibatan auditor: sebuah studi fenomenologi

    • Authors: Zultilisna Djusnimar, Ruri Octari Dinata
      Pages: 1 - 14
      Abstract: Abstract
      This study aims to show the involvement of auditors in conflicts of interest with company management. This study indicates that conflicts of interest might arise between auditors and company management with indicators can be noticed during the audit process. This study employs a qualitative approach and phenomenological method to reveal the phenomenon of conflict of interest between auditors and company management. The study was carried out in a hospital as an audit client and a public accounting firm as an auditor in East Java. The results demonstrated that there was a conflict of interest between auditors and clients based on economic dependency, career threats, and ethical dilemmas experienced by auditors, thereby lowering independence, professionality, and scepticism.Abstrak
      Penelitian ini bertujuan untuk mengungkapkan keterlibatan auditor dalam konflik kepentingan dengan manajemen perusahaan. Penelitian ini berfokus pada bagaimana konflik kepentingan dapat muncul antara auditor dan manajemen perusahaan dan indikasi konflik kepentingan tersebut terlihat selama proses audit berlangsung. Penelitian ini menggunakan pendekatan kualitatif dan metode fenomenologi untuk mengungkapkan fenomena konflik kepentingan di antara auditor dan manajemen perusahaan. Objek penelitian dilakukan di salah satu rumah sakit sebagai klien audit dan kantor akuntan publik sebagai auditor yang berada di Jawa Timur. Hasil penelitian menunjukkan bahwa terjadi konflik kepentingan antara auditor dan klien perusahaan yang didasarkan pada ketergantungan ekonomi, ancaman karir, serta dilema etis yang dialami oleh auditor sehingga mengurangi sikap independen, profesional, dan skeptis.
      PubDate: 2022-02-28
      DOI: 10.17977/um004v9i12022p001
      Issue No: Vol. 9, No. 1 (2022)
       
  • Pengaruh karakteristik tata kelola perusahaan terhadap pengungkapan
           dukungan SDGS dalam laporan keberlanjutan

    • Authors: Wisnu Setyawan, Nanny Dewi Tanzil, Dini Rosdini
      Pages: 15 - 24
      Abstract: Abstract
      Disclosure of entity support for the objectives of the UN-SDGs is in line with Stakeholder Theory, where internal and external parties have an interest in information about corporate governance responsibilities in carrying out their business activities. The Sustainability Report is a medium for entities to disclose their responsibilities towards economic, social, and environmental aspects, as well as their support for the UN-SDGs agenda. This study aims to prove the relationship and influence of corporate governance on the disclosure of SDGs support in their Sustainability Reporting. The data sampling used is 76 Sustainability Reports published through the NCSR with GRI standards for the 2017-2019 reporting period. The results show that the corporate governance have a relationship with the disclosure of SDGs support in the Sustainability Reporting, but only the variable of Sustainability Officer in the corporate governance construct shows a significant effect. This shows that sustainability governance is the key in meeting the information needs of stakeholders related to the company’s sustainability, especially the company’s support for the goals of the UN-SDGs Agenda.Abstrak
      Pengungkapan dukungan entitas terhadap tujuan UN-SDGs selaras dengan teori pemangku kepentingan di mana pihak internal maupun eksternal berkepentingan terhadap informasi terkait tanggung jawab tata kelola perusahaan dalam menjalankan aktivitas bisnis mereka. Laporan keberlanjutan adalah salah satu media untuk mengungkapkan tanggung jawab entitas terhadap aspek ekonomi, sosial, dan lingkungan, dan juga dukungan mereka terhadap agenda UN-SDGs. Penelitian ini bertujuan untuk menginvestigasi hubungan dan pengaruh tata kelola perusahaan terhadap pengungkapan dukungan SDGs dalam laporan keberlanjutan. Data yang digunakan adalah 76 laporan keberlanjutan yang dipublikasikan melalui NCSR dengan standar GRI pada periode pelaporan 2017-2019. Hasil penelitian menunjukkan bahwa tata kelola perusahaan memiliki hubungan dengan pengungkapan dukungan SDGs dalam laporan keberlanjutan, tetapi hanya variabel keberadaan pejabat keberlanjutan dalam konstruk tata kelola perusahaan yang menunjukkan pengaruh signifikan. Hal ini menunjukkan bahwa tata kelola keberlanjutan menjadi kunci dalam memenuhi kebutuhan informasi pemangku kepentingan terkait keberlanjutan perusahaan, khususnya dukungan perusahaan terhadap tujuan UN-SDGs.
      PubDate: 2022-02-28
      DOI: 10.17977/um004v9i12022p015
      Issue No: Vol. 9, No. 1 (2022)
       
  • Rentang kisah literatur tata kelola perusahaan Indonesia

    • Authors: Leni Agustina, Ani Wilujeng Suryani
      Pages: 25 - 42
      Abstract: Abstract
      Financial fraud can be caused by poor governance which leads to a loss of public trust in company’s performance. The aim of this study is to examine the development of corporate governance research in Indonesia from 2002 to 2020 using 56 national journals Sinta 2 and Sinta 3 as a source. Papers were organized by by years, authors, theories, methodologies, data analysis approaches, and themes using a structured literature review. The findings demonstrate an increase in the number of publications produced by two authors. Additionally, almost all papers are frames within a theory. However, several studies use the “Organizational of Fit” theory that is never existed. According to the methodology, quantitative research with regression analysis dominates the papers, whereas documentation is a common data collection method. The majority of previous research has focused on the aspects impacted by corporate governance. As a result, the next study may explore the impact of corporate governance in greater depth and complexity.

      Abstrak
      Salah satu penyebab terjadinya kecurangan keuangan adalah tidak diterapkannya tata kelola dengan baik. Hal ini mengakibatkan hilangnya kepercayaan publik terhadap kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis perkembangan penelitian tata kelola perusahaan di Indonesia dari tahun 2002 hingga 2020 di 56 jurnal nasional Sinta 2 dan Sinta 3. Penelitian ini merupakan structured literature review yang mengklasifikasikan artikel berdasarkan tahun, penulis, teori, metode penelitian, teknik analisis data, dan topik penelitian. Hasil penelitian menunjukkan adanya peningkatan jumlah artikel dengan mayoritas artikel ditulis oleh dua penulis dan hampir semuanya telah menggunakan teori. Namun, penggunaan Organizational of Fit Theory perlu dikaji karena tidak ditemukan referensi atas teori ini di jurnal internasional. Dilihat dari metode, penelitian kuantitatif mendominasi dengan analisis regresi, sedangkan teknik pengumpulan data yang sering digunakan adalah dokumentasi. Sebagian besar riset tata kelola yang telah dilakukan merupakan faktor-faktor yang dipengaruhi oleh tata kelola perusahaan. Dengan demikian, kajian selanjutnya disarankan untuk mengeksplorasi secara mendalam dan lebih rinci faktor-faktor yang memengaruhi tata kelola perusahaan.
      PubDate: 2022-02-28
      DOI: 10.17977/um004v9i12022p025
      Issue No: Vol. 9, No. 1 (2022)
       
  • Cash holdings, struktur modal, dan ekspropriasi: political connection dan
           efektivitas dewan komisaris sebagai moderator

    • Authors: Christella Gabriel Purwanto, Hendra Wijaya
      Pages: 43 - 54
      Abstract: Abstract
      One aspect of the agency theory suggests that controlling shareholders exploit firm’s resources for personal benefits and thus, expropriate minority shareholders. Politically-connected controlling shareholders tend to have stronger influence and control over firms. They believe the political connection that they posses may provide them a stronger and more secure position which allow them to expropriate minority shareholders. This study aims to examine and analyze the influence of cash holdings and capital structure on expropriation. Furthermore, it aims to determine the moderating impact of political connection and board of commissioners’ effectiveness toward the relationship between cash holdings and capital structure on expropriation. A multiple linear regression with moderation analysis has been applied to examine these relationships. Samples were selected through the purposive sampling method which derived a total of 71 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The study shows that both cash holdings and capital structure have no impact on expropriation. Political connection weakens the impact of cash holdings on expropriation, but has no impact on the relationship of capital structure on expropriation. Meanwhile, board of commissioners’ effectiveness has no impact neither toward the relationship between cash holdings nor capital structure on expropriation.Abstrak
      Salah satu aspek teori keagenan mengatakan bahwa pemegang saham mayoritas memanfaatkan sumber daya perusahaan untuk memperoleh keuntungan pribadi yang mengekspropriasi pemegang saham minoritas. Pemegang saham mayoritas yang terkoneksi politik cenderung memiliki pengaruh dan kontrol terhadap perusahaan yang lebih kuat. Koneksi tersebut membuat mereka merasa berada di posisi yang lebih kuat dan aman, sehingga koneksi tersebut dapat dimanfaatkan untuk mengekspropriasi pemegang saham minoritas. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kebijakan cash holdings dan struktur modal terhadap praktik ekspropriasi serta mengetahui peran moderasi political connection dan efektivitas dewan komisaris terhadap pengaruh cash holdings dan struktur modal terhadap praktik ekspropriasi. Penelitian ini menggunakan model regresi linear berganda dengan moderasi. Penelitian berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Sampel berjumlah 71 perusahaan yang dipilih dengan metode purposive sampling. Hasil penelitian menunjukkan bahwa cash holdings dan struktur modal tidak berpengaruh terhadap praktik ekspropriasi. Political connection memperlemah pengaruh cash holdings terhadap praktik ekspropriasi, namun tidak mempengaruhi efek struktur modal terhadap praktik ekspropriasi. Efektivitas dewan komisaris tidak mempengaruhi efek cash holdings dan struktur modal terhadap praktik ekspropriasi.
      PubDate: 2022-02-28
      DOI: 10.17977/um004v9i12022p043
      Issue No: Vol. 9, No. 1 (2022)
       
  • Studi fenomenologi: akuntansi dan perubahan sekolah menjadi Badan Layanan
           Umum (BLU)

    • Authors: Danarela Ekarani, Sri Pujiningsih, Arisona Ahmad
      Pages: 55 - 64
      Abstract: Abstract
      This study aims to understand the meaning and awareness of actors for changing schools into Public Service Boards (BLU) and the role of accounting. Phenomenology theory is employed as theory and method in this research. The research data is the result of interviews from six key informants. Data analysis was accomplished utilizing stages noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction. The results of the study revelaed that the conversion of schools to BLU was based on the motivation to promote welfare, adoption of new cultures by actors, and there were pros and cons to the occurrence of changes. Another result is that there is a new awareness of actors on management accounting practices in the form of budgets and service fees, as well as accrual-based financial accounting. This research enriches the study of the education public sector accounting in the perspective of phenomenological theory.Abstrak
      Penelitian ini bertujuan untuk memahami makna dan kesadaran aktor untuk mengubah sekolah menjadi Badan Layanan Umum (BLU) dan peran akuntansi. Fenomenologi digunakan sebagai teori dan metode dalam penelitian ini. Data penelitian merupakan hasil wawancara dari 6 informan kunci. Analisis data dilakukan dengan menggunakan tahapan noema, noesis, epoche (bracketing), intentional analysis, dan eidetic reduction. Hasil penelitian menemukan bahwa perubahan sekolah menjadi BLU didasari oleh motivasi untuk meningkatkan kesejahteraan, adaptasi budaya baru oleh aktor, meskipun terdapat pro dan kontra terhadap terjadinya perubahan. Di sisi lain, perubahan ini menimbulkan kesadaran pelaku atas kebutuhan praktik akuntansi manajemen berupa anggaran dan biaya jasa serta akuntansi keuangan berbasis akrual. Penelitian ini memperkaya kajian pendidikan akuntansi sektor publik dalam perspektif teori fenomenologis.
      PubDate: 2022-02-28
      DOI: 10.17977/um004v9i12022p055
      Issue No: Vol. 9, No. 1 (2022)
       
  • Bagaimana pengaruh corporate governance terhadap praktik fraud'

    • Authors: Nurhidayati Nurhidayati, Fajar Hidayat
      Pages: 65 - 76
      Abstract: Abstract
      The separation of wealth from the owner raises the issue of agency. One form of the agency problem is financial statements fraud. Financial statement fraud has been shown to have a negative impact on businesses and the economy. Previous studies indicate that good corporate governance can help to reduce financial statement fraud. This research aims to confirm that corporate governance has an effect on financial statement fraud. The Dechow Fscore, a model to forecast the occurrence of fraud, is to measured financial statement fraud. The ASEAN Corporate Governance Scorecard (ACGS) is used to assess corporate governance (ACGS). The ACGS is a tool for measuring corporate governance implementation in ASEAN countries. The research focuses on non-financial companies that were listed on the Indonesia Stock Exchange in 2018. According to the findings of this study, corporate governance as evaluated by ACGS has a significant negative effect on the likelihood of non-financial companies committing financial statement fraud.Abstrak
      Pemisahan kekayaan dari pemilik memunculkan adanya agency problem. Salah satu bentuk agency problem adalah kecurangan laporan keuangan. Praktik kecurangan laporan keuangan memiliki dampak yang buruk bagi perusahaan dan perekonomian. Penelitian terdahulu menunjukkan bahwa kecurangan laporan keuangan dapat diminimalkan dengan penerapan corporate governance yang baik. Penelitian ini bertujuan untuk mengonfirmasi bahwa corporate governance memiliki pengaruh terhadap kecurangan laporan keuangan. Kecurangan laporan keuangan diukur dengan menggunakan Dechow Fscore. Dechow Fscore adalah model yang dikembangkan untuk memprediksi keterjadian kecurangan laporan keuangan. Corporate governance diukur dengan menggunakan ASEAN Corporate Governance Scorecard (ACGS). ACGS adalah scorecard yang berfungsi untuk mengukur penerapan corporate governance di negara ASEAN. Objek penelitian adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2018. Hasil penelitian ini menunjukkan corporate governance yang diukur dengan ACGS memiliki pengaruh signifikan negatif terhadap kecenderungan melakukan kecurangan laporan keuangan pada perusahaan nonkeuangan.
      PubDate: 2022-02-28
      DOI: 10.17977/um004v9i12022p065
      Issue No: Vol. 9, No. 1 (2022)
       
  • Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem
           pelaporan terhadap akuntabilitas kinerja instansi pemerintah di masa
           pandemi covid-19

    • Authors: Indah Nur Anisa, Haryanto Haryanto
      Pages: 77 - 85
      Abstract: Abstract
      The purpose of this study is to investigate the impact of budget goal clarity, accounting controls, and reporting systems on the performance accountability of government agencies during the Covid-19 pandemic. Data through a survey was obtained by using the purposive sampling method to 60 agencies from the Semarang City regional work unit. Multiple regression analysis is used to test hypotheses. The results of the study shows that accounting controls and reporting systems affect performance accountability, but budget goal clarity has no effect on performance accountability.

      Abstrak
      Penelitian ini bertujuan untuk menguji pengaruh kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah di masa pandemi Covid-19. Data dikumpulkan dengan menggunakan metode survei terhadap 60 sampel instansi yang diambil dari populasi Satuan Kerja Perangkat Daerah Kota Semarang. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa pengendalian akuntansi dan sistem pelaporan berpengaruh terhadap akuntabilitas kinerja instansi pemerintah sedangkan kejelasan sasaran anggaran tidak berpengaruh.
      PubDate: 2022-02-28
      DOI: 10.17977/um004v9i12022p077
      Issue No: Vol. 9, No. 1 (2022)
       
 
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