The Indonesian Journal of Accounting Research
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Analisis Pengaruh Intensitas Persaingan dan Variabel Kontekstual Terhadap Penggunaan Informasi Sistem Akuntansi Manajemen dan Kinerja Unit Bisnis dengan Pendekatan Partial Least Squre
No full textThis study examines the impact of intensity of market competition and contextuals variables (strategy and perceived environmental uncertainty) on manager's use information by management accounting system (MAS) and unit business performance. Managers' use of the information provided by management accounting systems (MAS) can help organizations to adopt and implement plans in response to their competitive environment. In this research MAS is viewed as a system which provides benchmarking and monitoring information in addition to internal and historical information traditionally generated by management accounting system. The responses of 102 marketing dan production managers, drawn from Indonesian manufacturing companies. Data analyzed by using partial least square (PLS). The results indicate that manager's use information by management accounting system (SAM) acts as a mediator in the relationship between intensity of market competition and unit business performance. On the other hand, the relationship between strategy, perceived environmental uncertainty (PEU) and unit business performance through SAM are not significant
Pengaruh Job Insecurity, Faktor Anteseden, dan Konsekuensinya terhadap Keinginan Berpindah Karyawan: Studi Empiris pada Kantor Akuntan Publik di Indonesia
No full textThe objective of this study is to determine the effects of job insecurity on turnover intention. In particular, this study examines the effects of job insecurity, its antecedents factors (such as job satisfaction, role conflict, and locus of control), and its consequence (such as organizational commitment) on turnover intention.The data are collected through mail survey from ninety-eight auditors from a sample of CPA firms. Six variables are investigated in this study. Those are job satisfaction, role conflict, locus of control, job insecurity, organizational commitment, and turnover intention.The results show that role conflict and locus of are antesedent of job insecurity and organizational commitment is a consequence of job insecurity. The results also show job satisfaction directly affects organizational commitment and that organizational commitment and role conflict directly affect turnover intention. Thus, the effort to decrease the turnover intention is carried out by reducing role conflict and job insecurity level, and increasing internal locus of control and organizational commitment
Studi Empiris terhadap Efektivitas PenerapanKriteria Sewaguna Kapital yang Diunjukkan oleh PSAK No. 30: "Akuntansi Sewaguna Usaha"
No full text This research investigates three criteria presented by PSAK (Indonesia's Financial Accounting Standard) No. 30. The criteria should support lessee to capitalize the lease transaction. However, the criteria in this standard are not applicable due to defect or unuseful criteria in comparison with SFAS No. 13. This research uses binary logistic regression to detect the probability in recognizing capital lease for lessee. This research concludes that two out of three criteria are not associated with the probability of capital lease recognition. This research also suggests that the requirement of this standard to fulfill fully to all criteria is not valid and logic. Finally, this research recommends that this standard has to be revised in order this standard has an ability to maintain its relevance and reliability
Pengujian Model Turnover Pasewark dan Strawser: Studi Empiris pada Lingkungan Akuntan Publik
No full textPersepsi Akuntan terhadap Kode Etik Akuntan
No full textPenelitian ini bertujuan untuk menguji secara empiris perbedaan persepsi tujun kelompok akuntan (akuntan publik, akuntan pendidik, akuntan pendidik sekaligus akuntan publik, akuntan manajemen, akuntan pendidik sekaligus akuntan manajemen, akuntan pemerintah, dan akuntan pendidik sekaligus akuntan pemerintah) terhadap kode etik akuntan.Hasil analisis penelitian menunjukkan bahwa pada faktor kepribadian (X1) antara akuntan publik dengan akuntan manajemen, antara akuntan pendidik dengan akuntan manajemen, dan antara akuntan pendidik dengan akuntan pemerintah terdapat perbedaan persepsi yang signifikan. Pada faktor kecakapan profesional (X2) terdapat perbedaan persepsi yang signifikan antara akuntan pendidik dengan akuntan pendidik sekaligus akuntan publik. Antara akuntan pendidik dengan akuntan pendidik yang sekaligus akuntan pemerintah terdapat perbedaan persepsi yang signifikan pada faktor tanggung jawab (X3). Sedangkan pada faktor penafsiran dan penyempurnaan kode etik (X5), antara akuntan pendidik dengan akuntan manajemen, antara akuntan pendidik dengan akuntan pemerintah, antara akuntan manajemen dengan akuntan pendidik yang sekaligus akuntan pemerintah, antara akuntan pendidik yang sekaligus akuntan manajemen dengan akuntan pendidik yang sekaligus akuntan pemerintah terdapat perbedaan persepsi yang signifikan
Konservatisme Akuntansi, Value Velevance dan Discretionary Accruals: Implikasi Empiris Model Feltham-Ohlson (1996)
No full textThis study documents evidence on the valuation effects of accounting conservatism in context of the Feltham-Ohlson (1996) model. This study investigates whether managers manage reported earnings under conservatism. Recent accounting research finds that the discretionary accruals component of earnings communicates managers’ private information to investor and can use as a tool for detecting earnings management. We find, first,that goodwill (the difference between market and book value of equity) is a function of abnormal operating earnings and beginning operating earnings. Our test results support the implication of FO model that the effect of abnormal operating earnings on goodwill increases with operating cash receipts persistence. Second, we find there is an earnings management in firm that implement conservatism. Third, interaction between discretionary accruals and bonus plan, debt covenant and political cost, can effect firm’s value
Kandungan Informasi Pelaporan Kerugian dan Hubungan dengan Pergerakan Return Saham (Studi Empiris pada Bursa Efek Jakarta)
No full textThis study investigates the information content of losses reported by companies to investors. It was motivated by the possibility that losses and profits have different associations with share return because losses are perceived by investors as temporary. Losses are likely to be considered temporary since shareholders can always liquidate the firm rather than suffer from indefinite losses. Because of this liquidation option, losses are less informative than profits about the firm’s future prospects and thus more weakly associated with return than profits.The sample consists of 643 firm-years for the period 1999-2001, available from Jakarta Stock Exchange. It is partitioned into profitable and loss firm-years in order to examines the effect of losses on the estimate regression. The statistical method used in this research is linear regression and regression correlation determination. Consistent with the evidence in Hayn (1995) the finding shows that share returns do have a lower association with losses. This result thus providing further insight into the relationship between returns and losses especially in Indonesia
Analisis Variabel-variabel Anteseden dan Konsekuensi Organizational Professional Conflict Akuntan di KAP dan Industri
No full textThe objective of this research is to examine antecedents of accountants perceived organizational-professional conflict (OPC) and its consequences. Affective, continuance, dan professional commitments are hypothesized to be antecedents of OPC, while job satisfaction, job-related tensions, and turnover intentions are the consequences of OPC.The sampling method is convenience sampling. The respondents are accountants working in public accounting firms and industry. Data were collected by mail survey and personal contact. There were 278 respondents participated in this research. Data analysis used Structural Equation Modeling.The results of this study show that affective, continuance, and professional commitments are antecedents of OPC and they have significant negative effect on OPC. OPC has significant negative effects on job satisfaction, positive on job-related tensions and turnover intentions
Pemahaman Makna Cost oleh Dosen Akuntansi
No full textThe proper understanding of the cost meaning by accounting lecturers has been caught according to the facts empirically. This research has been focused on the variation of the meaning of cost understanding and factors that may influence them, declared in seventh (7) hypothesis that examined using ANOVA and three (3) additional analysis that examined using ANOVA on one of them, the others are in tabulation and Kruskall Wallis. ANOVA is used for independent variables that predicted able to influence the understanding of the meaning of cost, including: the place that some one works, the university, the experience of teaching, the educational level, TOEFL, the year of graduation, the concentration of wish, and an additional declaration, that is an attention in language. The tabulation calculates respondent’s opinion with reference to the cost term, whereas Kruskall Wallis- a kind of examination that examines recognizes the resources of understanding of the meaning of cost.The respondent’s understanding of the meaning of cost is different evidently. They are 12 respondents (13.86%) haven’t recognized the meaning of cost, 62 respondents (68.13%) have been doubtful, and only 17 respondents (18.68%) that recognized the meaning of cost properly from 91 respondents. This evidence showed that there was a difference in the recognizing of the meaning of cost in accounting lecturers population.The results are: 5 hypothesis can’t be refused and 3 hypothesis have been refused successfully, included additional declaration, that is an attention in language. The hypothesis that can’t be refused is the place of work (hypothesis 1), the university (hypothesis 2), the experience of teaching (hypothesis 3), the year of graduation (hypothesis 6), the concentration of wish (hypothesis 7). The hypothesis that have been refused successfully are: the educational level (hypothesis 4), TOEFL (hypothesis 5), additional declaration, that is an attention in language.Hopefully that the workers in accounting area can use language properly. Professional organization must be careful to make standardization in the term of absorption and comparison of words in order not to be false in recognizing or understanding the meaning of that words, so the truth grammar must become an attention of IAI seriously. Analysis for the absorption and comparison of cost term indicates that there is a development of language in term of time, that there is a dynamic reality in language, so Kamus Besar Bahasa Indonesia should place cost as a word in Indonesian language
Evaluasi Perilaku Penerimaan Wajib Pajak Terhadap Penggunaan E-filing Sebagai Sarana Pelaporan Pajak Secara Online dan Realtime
No full textPenelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi perilaku penerimaan Wajib Pajak terhadap e-filing di Indonesia, dengan menggunakan model yang pernah digunakan oleh Amoroso dan Gardner (2004) dalam penelitiannya terhadap pengguna Internet. Model tersebut menggunakan Technology Acceptance Model (Davis, 1989) yaitu model yang secara luas digunakan dalam penelitian sistem informasi yang kemudian dikembangkan dengan menambahkan variabel eksternal yaitu Gender, Complexity, Experience dan Voluntariness.Dalam penelitian ini digunakan dua metode pengumpulan data. Pertama adalah Purposive Sampling dengan menggunakan Judgement Sampling dan kedua adalah Snowball Sampling. Kuesioner dikirimkan kepada responden yaitu para Wajib Pajak di Indonesia yang pernah mencoba atau telah menggunakan e-filing melalui surat dan e-mail. Isian kuesioner yang diterima kembali adalah sebanyak 102 dan yang layak untuk dianalisis dengan menggunakan Partial Least Square berjumlah 75 dengan proporsi 39 responden adalah wanita dan 35 responden adalah pria.Setelah dilakukan analisis terhadap 75 isian kuesioner tersebut, diperoleh simpulan bahwa, kewajiban menggunakan e-filing akan menyebabkan tidak signifikannya pengaruh Minat Perilaku terhadap Penggunaan Senyatanya. Selain itu Kerumitan mempunyai pengaruh yang signifikan terhadap Penggunaan Senyatanya, demikian pula Jenis Kelamin juga mempunyai pengaruh signifikan terhadap Persepsi Kemudahan Penggunaan