EL MUHASABA: Jurnal Akuntansi (e-Journal)
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PERSEPSI AKUNTAN PUBLIK TERHADAP AKUNTABILITAS KEUANGAN PARTAI POLITIK PADA KANTOR AKUNTAN PUBLIK DI MALANG
Get PDFThis study entitled "Perceptions of Political Parties and Financial Accountability Campaign Funds by Public Accountant" with the aim of the research to find out if there were no differences in the perception of public accounting and financial accountability of political party campaign funds. Data collection methods used in this study is to use surveys in which sample collection through questionnaires. Researchers took the object of research in public accounting firm located in the city of Malang, a sample number of 33 respondents. The analysis used in this research is descriptive analysis with the help of the computer program SPSS (Statistical Package For Social Science) version 11. Sampling techniques are used to using the method judgemen / purposive sampling, the researcher uses a specific consideration of the elements are selected as the sample population. Tests are conducted to answer the researchers' hypothesis using one sample t test trials. The first hypothesis testing results show that the sig. (2-tailed) 0.05 then H1 is received and Ho is rejected, this shows that the hypothesis is accepted which means the researchers found no differences in the perception of public accountants of the financial accountability of political parties, while the second hypothesis test results showed the sig. (2-tailed) 0.05 then the H1 accepted and rejected Ho ang means there is no difference in the perception of public accountants to the accountability of campaign funds.The conclusion from this study that there is no difference in perception of the public accountant and financial accountability of political party campaign funds. Suggestions are given for further research investigator of the study population are expected not only to the public accounting firm in the city of Malang, but is extended to the public accounting firm on the outskirts of Malang and increase the number of variables with the variable political party financial reports and financial statements of a political party after the audit so that the bias comparison between the results of audit visits to the perception of public accountants
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL PERUSAHAAN GO PUBLIC YANG TERCATAT DI BURSA EFEK INDONESIA
Get PDFGood Corporate Governance (GCG) is increasingly popular. but has a very important meaning in the system of corporate governance and managerial aspects, and investing in a good organization profit organization and this research uses its capital structure as measured by the debt-equity ratio as the dependent variable, while institutional ownership and managerial ownership as well as company size and profitability as the independent variable and three control variables. Control variables are variables that are controlled or held constant so that the effect o outside factors. Control variables used in the study include the Board of Directors, non-executive directors, and chair duality. Research is underway to find empirical evidence of the influence of the implementation of Good Corporate governanve the company's capital structure. The population used in this study is a company listed on the Indonesia Stock Exchange, while the sample is a company in the implementation of corporate governance ranking by IICG during the period 2005-2011. From the results of testing the hypothesis, suggesting that the effect of corporate governance is proxied by managerial ownership, institutional ownership and firm size has no influence not have any impact on capital structure. The research proves that the variables have an influence on the profitability of capital structure. In general, the results of this study indicate that companies listed on the Stock Exchange has not fully considering the use of corporate governance in determining capital structure. Keyword: Managerial Ownership, Institutional Ownership, Profitability, Firm Size, Good Corporate Governance, Capital Structure. ABSTRAK Good Corporate Governance (GCG) semakin populer. namun mempunyai arti yang sangat penting dalam sistem tata kelola perusahaan maupun dalam aspek manajerial dan investasi dalam suatu organisasi baik organisasi laba dan nonlaba.Penelitian ini menggunakan struktur modal yang diukur dengan debt-equity ratio sebagai variabel dependen, sedangkan kepemilikan institusional dan kepemilikan manajerial, serta ukuran perusahaan dan profitabilitas sebagai variabel independen dan tiga variabel kontrol. Variabel kontrol merupakan variabel yang dikendalikan atau dibuat konstan sehingga pengaruh variabel independen terhadap variabel dependen tidak dipengaruhi oleh faktor luar yang tidak diteliti. Variabel kontrol yang digunakan dalam penelitian antara lain Dewan Direksi, non-executive directors, dan chair duality. Penelitian ini dilakukan untuk menemukan bukti empris adanya pengaruh penerapan Good Corporate governanve terhadap struktur modal perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia, sedangkan sampel adalah perusahaan yang masuk dalam pemeringkatan penerapan corporate governance yang dilakukan oleh IICG selama periode 2005-2011. Dari hasil pengujian hipotesis, menunjukkan bahwa pengaruh corporate governance yang diproksikan oleh kepemilikan manajerial, kepemilikan institusional dan ukuran perusahaan tidak mempunyai pengaruh terhadap struktur modal. Hasil penelitian membuktikan bahwa variabel profitabilitas mempunyai pengaruh terhadap struktur modal.Secara umum hasil penelitian ini menunjukkan bahwa perusahaan yang terdaftar di BEI belum sepenuhnya memperhatikan penggunaan corporate governance dalam menentukan kebijakan struktur modalnya, kata kunci: good corporate governanve, kepemilikan manajerial, kepemilikan institusional, profitabilitas, ukuran perusahaan, struktur moda
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
Get PDFEarning managements is a management action in the process of preparing financial statements to influence the level of earnings that is displayed. Earnings management is one factor that can reduce the credibility of financial statements. Add to bias earnings management in the financial statements and can interfere with the use of a trusted financial reports profit figures as a result of these engineering profit numbers without engineering. Corporate governance is a concept proposed to improve business performance through supervision or monitoring management performance and ensuring accountability of management to the stakeholders with a framework based on rules. The concept of corporate governance as proposed for the achievement of corporate management more transparent to all users of financial statements. If this concept is applied properly it is expected that economic growth will continue to rise in line with the transparency of corporate management a better and will benefit many parties. Detection possibility of earnings management in the financial statements, examined through the use of estimates of total accruals. Total accruals consist of nondiscretionary accrual and discretionary accruals. Earnings management occurs because of opposition from various interested parties on the financial statement information, which interested parties on financial statements information that is internal and external parties. Conflicts of interest that occurs is minimized by a mechanism that is capable of aligning the interests of external and internal parties. Agency theory suggests that earnings management issues can be eliminated with the supervision of their own through good corporate governance
VARIABEL-VARIABEL PENENTU HOLDING PERIODS SAHAM SYARI’AH DI INDONESIA
Get PDFThis research was aimed to determine whether the variables bid-ask spread, market value, variance return and dividend payout influence holding period partially and simultaneously and to determine the variables that most influence the holding period of shares of sharia in Indonesia Stock Exchange. The population in this research are the companies listed in the Jakarta Islamic Index over the period 2007 to 2010. Sampling using a purposive sampling technique and number of sample are 10 companies.. The result shows, the variable spreads, market value, variance return, dividend payout ratio simultaneously influence the holding period. While partially, there are two variables that significantly influence the holding period that is spread and dividend payout ratio with a significant negative relationship and the spread has a significant positive relationship to the holding period at α 5%. And the most influential variable is spread. The final conclusions are on the Indonesia Stock Exchange, investors alleged psychological factor is the factor most be taken into consideration in decisions about withholding or release of a common stock. Keyword: Holding periods, bid ask spread, market value, and variance return Abstraksi Penelitian ini bertujuan untuk mengetahui apakah variabel bid-ask spread, market value, varians return dan dividen pay out ratio mempengaruhi holding periods secara parsial dan simultan dan untuk mengetahui variabel yang paling mempengaruhi holding period saham syariah di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Index selama periode 2007 sampai 2010. Sampling sebanyak 10 perusahaan ditentukan dengan teknik purposive sampling. Hasil analisis menunjukkan variabel bid-ask spread, market value, varians return dan dividen pay out ratio secara simultan mempengaruhi holding periods. Sedangkan secara parsial, ada dua variabel yang berpengaruh signifikan terhadap holding period yaitu dividen pay out ratio yang signifikan negatif dan bid-ask spread signifikan terhadap holding period pada α 5%. Dan variabel yang paling berpengaruh adalah bid-ask spread . Kesimpulan terakhir adalah di Bursa Efek Indonesia, diduga faktor psikologis investor merupakan faktor yang paling dipertimbangkan dalam keputusan tentang pemotongan atau pelepasan saham biasa. Kata Kunci: Holding periods, bid ask spread, market value, dan variance retur
RELEVANSI NILAI LABA, NILAI BUKU DAN ARUS KAS BERSIH PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA
Get PDFInvestment through the capital market, particularly in the form of shares in addition to promising results are also risky. This is becouse the stock price is volatile and unpredictable. Stock price are influenced by many factors stemming from internal and external compinies. Company performance factor s was important information for investors to make good decision. This study aims to investigate value relevance of accounting information (earning per share, book value and cash flow). Better quality will increase value relevance of earning, book value and cash flow . Using financial data of food and beverage companies listed in Jakarta Stock Exchage from periode 2007 to 2009. The study find that stock price is influenced by earning, book value and cash flow. Earning, book value and cash flow s influence appear to be value relevant. nvestment through the capital market, particularly in the form of shares in addition to promising results are also risky. This is becouse the stock price is volatile and unpredictable. Stock price are influenced by many factors stemming from internal and external compinies. Company performance factor s was important information for investors to make good decision. This study aims to investigate value relevance of accounting information (earning per share, book value and cash flow). Better quality will increase value relevance of earning, book value and cash flow . Using financial data of food and beverage companies listed in Jakarta Stock Exchage from periode 2007 to 2009. The study find that stock price is influenced by earning, book value and cash flow. Earning, book value and cash flow s influence appear to be value relevant. Keywords: value relevance, earnings, book value, cash flow Investment through the capital market, particularly in the form of shares in addition to promising results are also risky. This is becouse the stock price is volatile and unpredictable. Stock price are influenced by many factors stemming from internal and external compinies. Company performance factor s was important information for investors to make good decision. This study aims to investigate value relevance of accounting information (earning per share, book value and cash flow). Better quality will increase value relevance of earning, book value and cash flow . Using financial data of food and beverage companies listed in Jakarta Stock Exchage from periode 2007 to 2009. The study find that stock price is influenced by earning, book value and cash flow. Earning, book value and cash flow s influence appear to be value relevant. Keywords: value relevance, earnings, book value, cash flo
DESAIN SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT BERBASIS KOMPUTER BERDASARKAN BATCH NUMBER DAN EXPIRED DATE
Get PDFWithout the use of accounting information systems on data collection of medical supplies through the process of buying or selling drugs based on the batch number and expired date is takes more time in the service of payment transactions, because (a) they have to be calculated manually or with a calculator, (b) take time to monitor the inventory stock existing drugs (inventory check) because it is done manually, (c) take time in making the report, because employees have to reopen the existing data, so the work becomes less effective, (d) the possibility of data-data that is lost because not or forgot to record. Inventory of information system design based on computer-based drug batch number and expiration date using Accurate v.4 data collection will further help facilitate drug supply. Among other design inventory, purchasing credits, purchase order, debt repayment, cash sales, and inventory report based drug batch number and expired date.
PENGARUH INTERAKSI KOMITMEN ORGANISASI DAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN:STUDI PERILAKU MANAJER HOTEL DI MALANG RAYA
Get PDFThe relation betwen budgetary participation and budgetary slack has been examined in several accounting studies with conflicting result. Several researchers have found that budget slack occurs due to various individual behavioral factors in an organization. Participation in budgeting in organization is the part that can cause budget slack. One of the alternatives to reconcile these difference in finding is by using contingency approach, that is using motivational factors of organizational commitment as moderating variable. This research tries to conduct empirical tests for the effect of organizational commitment as moderating factor, the relation between participatory budgeting and budget slack. The result of the analysis shows that organizational commitment as moderating variable has direct influence on the relation between participatory budgeting with budget slack. The higher organizational commitment will decrease the budget slack for the individual who participates in the budgeting, while the lower organizational commitment will increase the the budget slack for the individual who participates in the budgeting
PENGUKURAN KINERJA DENGAN PRINSIP VALUE FOR MONEY PEMERINTAH KOTA BATU
Get PDFThis research is to measure the service has been conducted by the government of Batu City using two data analysis, are monetary performance ratio and value for money. The performance of Batu government measured using value for money classified into three those are: economy, efficienty, and effectiveness. The performance of Batu government in economy based on how to realize the fund, the performance of Batu government in efficienty based on the reality of credit (the outcome) of fund is higher than the debet (income) and based on the effectiveness because realization of revenue greater than budget revenue. The performance of Batu government measured using monetary performance ratio classified into five: effetiveness, efficiency, independence, activity and Debt Service Coverage Ratio (DSCR). The performance of Batu government is less effective in realizing the income, however the goverment is efficient enough, thought it has been inreasing in 2009. Batu government has been independence, because it could decrease and keep in depending toward external side (exspecially toward central and province government), Batu government measured using activity ratio, most of the fund is given to local apparatus needs, so the expense of public service toward local expense fund is relatively small, and based on DSCR Batu government is good.
PENGARUH PENGALAMAN AUDITOR DAN ORIENTASI ETIKA TERHADAP KEPUTUSAN ETIS AUDITOR NEGARA DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL INTERVENING
Get PDFThe objective of this study to examine The influence of auditor experience and ethical orientation on making ethical decision of governmental auditor, using professional commitment as an intervening variable. This research was developed from research Butt (1988), Zeigenfuss dan Singhapakdi (1994) also Windsor and Ashkanasy (1995) by changing professional commitments as an intervening variable on making ethical decision of auditor.The research was conducted using survey methods of governmental auditor who worked on the State Audit Office of the Representative Office of East Java Province is distributed directly to the response rate of 85%. The unit of analysis were auditors with 100 respondents as samples. The analysis data technique in testing the hypothesis is path analysis.The results of this study indicated that first, the experience of auditors, ethical orientation influenced professional commitment and ethical orientation also commitment influenced ethical decision, meanwhile the auditor's experience did not influence the ethical decision. Second, these finding suggested that the professional commitment as an intervening variable of auditor experience and ethical orientation to the auditor's consideration of ethical decisions.The results concluded the auditor's experience and ethical orientation are two important issues related to professional commitment and ethical decision making. In towards the previous auditor experience and high ethical orientation could improve with good professional commitments as well as ethical decisions.
FINANCIAL ACCOUNTING APPROACH FOR DECISION MAKING: A CASE ON FOOD RETAILER COMPANY
Get PDFThis paper aims to evaluate food retailer company based on the financial accounting approach by analyzing statement of financial performance, statement of financial position, statement of cash flow, common size and key market indicators. The research focuses on Woolworths’ Company Limited over period of five years from 1999 to 2003 and compare with competitors Coles Myer Limited and Foodland Limited. The results show Woolworths’ performance over the five years period is improving with gradual increase in net profit margin, return on assets, and the decrease in tax rate and interest expense. Whilst, In short term, working capital ratio and quick assets ratio has been decreased over the past five years which means its current assets is not able to cover up its current liabilities. However, in examining debtor’s turnover (in days), inventory turnover and operating cycle the company is able to sell out its inventories and collect debts quickly which may increase the company’s ability to raise funds when it is needed. Furthermore, in the long term financial stability, Woolworths is using a high level of debt which contributes two thirds of the company’s total assets. Meanwhile, shareholders’ funds only increased as half as it liabilities from 1999 to 2003. Therefore, based on all the analysis, Woolworths is predicted to remain in the food and drug retailing industry.