EL MUHASABA: Jurnal Akuntansi (e-Journal)
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THE RELATIONSHIPBETWEEN CEO COMPENSATION AND COMPANY PERFORMANCES
Get PDFAkhir-akhir ini gaji CEO (Chief Executive Officers) telah menyita perhatian investor, masyarakat, bahkan media terkait dengan kinerja perusahaan. Artikel ini mengkaji dan menganalisa keterkaitan antara gaji CEO dengan kinerja perusahaan. Walaupun pertanyaan ini telah dikaji oleh peneliti terdahulu namun kebanyakan dilakukan di negara maju seperti Amerika dan Inggris. Pengumpulan data melalui laporan keuangan tahunan, program Data Stream Thompson dan Laporan Rapat Umum Pemegang Saham. Tiga puluh perusahaan digunakan sebagai sample dari lebih 500 perusahaan terdaftar di KLSE (Kuala Lumpur Stock Exchange). Pengambilan sample menggunakan metode simple random sampling dengan tujuan untuk memberikan kesempatan yang sama pada penelitian ini. Pada penelitian ini pengukuran kinerja perusahaan melalui ROE (Return on Equity), ROA (Return on Asset), EPS (Earning per Share) dan NPM (Net Profit Margin) selama enam tahun (2003-2008) berdasar perhitungan tahunan. Kemudian data dianalisa melalui analisis deskriptif dan analisa regresi Anova. Hasil penelitian ini bahwa gaji tertinggi perusahaan oleh Genting Berhad, selama tahun 2008 merupakan tahun terbaik berinvestasi bagi tipe investor penghindar resiko, selama tahun 2003-2007 terdapat pengaruh yang signifikan antara gaji CEO dan kinerja perusahaan sedangkan pada tahun 2008 tidak terdapat pengaruh yang signifikan antara gaji CEO dan kinerja perusahaan.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN MELALUI KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUTAN PUBLIK DI JAWA TIMUR)
Get PDFAbtract This study examined the effect of the competence and independence of the auditor's going-concern opinions through quality audits. Tests conducted on 109 auditors who worked on the public accounting firm in East Java. Proxied competence level of education, training and experience, and professional education, while independence is proxied relationships with clients, the pressure from the client, the amount of non-audit services and feesThe results showed the level of education, training and experience, professional education, relationships with clients and pressure from clients positive influence going concern audit opinion, while the non-audit services and the amount of the fee has no effect. The level of education, training and experience, the pressure from clients and non-audit services positive effect on audit quality, while professional education, relationships with clients and the amount of the fee has no effect. The results also showed a positive effect on the quality of audit opinions going concern, but it can only mediate audit quality education, training and experience, and the pressure from the client to the going-concern audit opinion. Based on these results it can be concluded that the competence, independence and audit quality is a determinant of the going concern opinions. Keywords: Competence auditor, auditor independence, audit quality, going concern opinions
ANALISIS BIAYA VOLUME LABA MELALUI ALOKASI BIAYA BERSAMA SEBAGAI PERENCANAAN LABA
Get PDFWahyuni, Sri, 2012, Analysis of Cost Volume Profit through cost allocation Profit Planning Together For The Cita Rasa Company Bakery. The purpose of this study was to determine the allocation of shared cost and profit planning analysis should be done of the company. The analysis used is the analysis of BVL, which includes Contribution margin analysis, BEP and margin of safety. The least squares method to separate semi-variable costs into fixed costs and variable costs.Based on the calculation of the analysis has been done to obtain the amount of contribution margin brown bread USD 350.00 / unit, bread, jam USD 360.00 / unit, toast sesame USD 414.00 / unit, bread snow USD 286.00 / unit, raisin bread USD 413.00 / unit, banana bread USD 406.00 / unit and Donat Rp 231.00 / unit. Break even point is found to be U.S. $ 17,346,941.00 for brown bread, bread jam 25,349,794.00 USD, USD 20,011,588.00 sesame bread, buns snow USD 8,673,619.00, raisin bread Rp 13,609,900.00 ,banana bread and donuts Rp Rp 19,925,143.00 20,011,588.00. While the margin of safety obtained for 92.57% of the total product mix. Target profit of Rp 300 million a year, the sales target to be achieved by Rp 1,385,941,767.00 company with a sales target of 938,580 units in the unit.Based on the calculation above, it can be concluded that it is better Taste Bakery Bread Company uses BVL in profit planning analysis to facilitate the changes that would occur if the profit there is a change in trace element analysis BVL.. Keywords: Joint Costs, Cost Volume Profit, Profit Plannin
PENGARUH KEBIJAKAN HUTANG DAN INVESTASI TERHADAP NILAI PERUSAHAAN
Get PDFThe primary objective of this research is to analyze the effect of Debt to Equity Ratio (DER) and Investment Opportunity Set (IOS on firm value. The data was collected by using pooling method. Sixty-six firms in this research were chosen as a research sample. The statistical method used to test the hyphotesis were multiple regressions, t test, and F test. The empirical result shows that partially all independent (Debt to Equity Ratio/DER and Investment Opportunity Set/IOS) have positive significant effect on firm value. Simultaneously, all independent variable (Debt to Equity Ratio/DER and Investment Opportunity Set/IOS) significantly influenced the firm value. The other finding in this research indicates that IOS has the most significant effect on firm value, then followed by DER
KAJIAN HASIL PENELITIAN EMPIRIS HUBUNGAN KINERJA KEUANGAN, STRATEGI INOVASI, BIAYA MODAL DAN KINERJA PASAR TERHADAP CORPORATE SOCIAL PERFORMANCE
Get PDFThis article aims to review empirical research results of corporate social performance (CSP) themes. This article will discuss, firstly, the relationship of financial performance and CSP, the relationships of both are negative, positive and no correlation, based on difference theories. Secondly, the correlation of innovation strategy and CSP are explained by signaling theory. Thirdly, the correlation of cost of capital and CSP can be illuminated by good management theory. Fourth, correlation of market performance and CSP can be explained by signaling and good management theory. The advantages of this article can guide researchers to developed theoretical framework and hypothesis
MEMBANGUN KEBENARAN TENTATIF DALAM DISIPLIN AKUNTANSI (TAFSIR DAN KRITIK ATAS KUASA RELATIVITAS KEBENARAN)
Get PDFThis paper attempts to explain that there is the power of relativity of truth in developing the “current” knowledge, no exception in accounting discipline. The context of “current” cannot be separated from the element of time and space where we interact in it. The result of social interaction and the capture of phenomenas is what underlies this paper. The concept of the relativity of thruth to be an axiom that should not be interfered with so that when anyone whom disputed it will be considered intorelant, selfish and small-minded. If we explore this concept in depth, actually the concept will bring us to the paradoxical attitude (double-standard of attitude) and ambivalent (double-standard of truth) in every process of our thought
EMPLOYING FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY FOR AUDITING
Get PDFFinancial Accounting Standards for Entities Without Public Accountability (FAS-EWPA) is a financial accounting standards issued by The Indonesian Institute of Accountants or Ikatan Akuntan Indonesia (IAI) and endorsed by the Financial Accounting Standards Board of Indonesian Accountants or Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK IAI) and intended for small and medium enterprises. The underlying priciple of IAI in issuing this particular standards is the attempt to facilitate small and medium enterprises in arranging their financial reports. If this standard is not issued, they have to follow the new FAS (which is stage of adopting IFRS – full convergence 2012) to arrange their financial reports. The application of this FAS-EWPA based IFRS is relatively more complex and expensive for small and medium enterprises. FAS-EWPA adopted some parts of IFRS (International Financial Reporting Standards) for small-medium enterprises (IFRS for Small-Medium-sized Entities/SMEs). This study aims to describe the layout of the difference measurement, assessment, report and the implementation of auditing standards between FAS-IFRS and FAS-EWPA. This study employed descriptive qualitative technique of data analysis by reviewing literature and analysing the field concerning with the implementation of Financial Accounting Standards Statements (FASS) and FAS-EWPA. Specifically, the secondary data of this study are FAS-IFRS and FAS-EWPA. The findings shows that there is a difference presentation and disclosure of financial statements between entities which report using FAS-IFRS and FAS-EWPA. Therefore the perceived program and audit procedures will be different because it will be tailored to the presentation and objectives the audit, suppose that in the implementation of FASS and EWPA, there is a difference in the assertions about the disclosure/presentation. For other assertions about existence, completeness, rights and obligations as well as assessment and allocation, basically, between FASS and EWPA, they have a common concept. While in presentation assertions as has been described earlier, the FAS-EWPA has a simpler form than with FASS, therefore there is a definitely difference in terms of the presentation between the two
DECISION USEFULNESS: DALAM PENGAMBILAN KEPUTUSAN DAN INVESTASI
Get PDFThis paper discusses the financial report based on historical prices. Using historical price makes it useful even today emerged another method. To quickly understand this concept, we need to consider other theories of the economics and finance. As an accountant, you can not begin to make financial statements more useful to us to know what is meant by usefulness. We also need a proper description of the information. Decision theory and the theory of investment helps in understanding the concepts of financial reporting information.
AKUNTANSI PARTAI POLITIK
Get PDFAccounting for Political Parties. Healthy political parties, credible and capable of running the General Election held in a democratic, honest and fair is the capital of democracy credible. Democracy is a credible government authorized the creation of a solid and authoritative with effective control of the institution legistalif. Credible democracy is not possible without transparency and clear accountability mechanisms for the financing of political activities, both financial and political party financing of the General Election. This financial accountability requires transparency of financial accounting standards for political parties, political party auditing guidelines, and the existence of guidelines, regulations, and procedures for financial reporting on the activities of the General Election campaign for political parties. One of the major problems that arise are the accounting standards. In the meantime, the existing accounting standards, namely Principle of Financial Accounting Standards 45, the accounting standards made for non-profit organization that Indonesia Institute of Accountants (IAI )is also used for political parties. (PSAK) 45 is not sufficient to accommodate the characteristics of different political parties with other nonprofit organizations. Therefore, this study recommends a modification or specific guidelines for financial accounting standard for political parties. This article we hope will encourage various parties, in this Parliament, the Commission, the Supreme Court and the Association of Accounting Indonesia to sit together and agree on specific accounting standards for political parties including campaign funds. This paper hopefully be a reference, although subject to change according to the Law on Political Parties and Elections are currently being discussed in Parliament. Accounting standards in this paper can be a reference to the new legislation. Reflecting the general election of 2009 was the lack of management, accountability and control of financing of political activities. Almost all political parties having problems financing of political activities, including the financing of legislative elections that followed the political campaign. Weak financial systems has led to uncontrolled political money (money politics), which involves almost all political parties in elections
KEANDALAN INFORMASI LAPORAN KEUANGAN DAERAH BERBASIS AKRUAL: Kajian Pengelolaan Aset Tetap Daerah Kabupaten Sampang
Get PDFABSTRAKSI Keandalan penyajian laporan keuangan diperlukan agar laporan keuangan bermanfaat bagi pengguna. Untuk itu aset tetap harus dikelola dengan baik agar menghasilkan informasi yang andal dalam laporan keuangan daerah.Penelitian ini dilakukan untuk menguji keandalan informasi aset tetap daerah pada Pemerintah Kabupaten Sampang. Keandalan informasi dalam laporan keuangan diartikan bebas dari pengertian yang menyesatkan dan kesalahan material, menyajikan setiap fakta secara jujur, serta dapat diverifikasi.Pengelolaan aset tetap daerah merupakan upaya meningkatkan efisiensi, efektifitas dan menciptakan nilai tambah dalam mengelola aset.Pengelolaan dilaksanakan berdasarkan asas fungsional, kepastian hukum, transparansi dan keterbukaan, efisiensi, akuntabilitas, dan kepastian nilai.Penelitian ini merupakan penelitian kualitatif dengan paradigma penelitian Post-positivisme dengan pendekatan studi kasus.Obyek penelitian adalah kandungan informasi aset tetap daerah pada Laporan Keuangan Pemerintah Daerah Kabupaten Sampang. Analisis data dilakukan dengan data reduction, understanding dan interpretation.Hasil penelitian menunjukkan pengelolaan Barang/aset Milik daerah pada Kabupaten Sampang belum dilaksanakan secara memadai sehingga menghasilkan penyajian informasi aset tetap daerah yang belum andal. Untuk itu disarankan segera disusun kebijakan akuntansi yang mengatur tentang penyusutan aset tetap, meningkatkan koordinasi pada seluruh Satuan Kerja Perangkat (SKPD), dan menuntaskan rekonsiliasi antara Bidang Akuntansi dan Pelaporan dengan Bidang Pengelolaan Aset. Situs penelitian hanya pada satu pemerintah daerah dan hanya terbatas pada pengelolaan aset tetap daerah, tidak melakukan kajian pada semua akun. Keywords : Keandalan, Pengelolaan, Aset Tetap Daera