Jurnal Dinamika Akuntansi dan Bisnis
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DETERMINAN PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK OLEH MAHASISWA AKUNTANSI
Get PDFAbstract The purpose of this research is to analyze some factors which can influence the accounting students interest at Batik Islamic University and the Sebelas Maret University Surakarta. This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting.Keywords: Career, students, public accounting
Akuntansi Konservatisme Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Get PDFThis study examine the influence of firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity for accounting conservatism.The study population was 129 manufacturing companies listed in Indonesian Stock Exchange between 2009 and 2011. Based on purposive sampling method, 38 manufaturing companies was selected (or 114 observations). Data was selected from the companies financial reports and analysed by using multiple linear regression. This study uncovered that. the firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity have influence for accounting conservatism collectively. But, only firm size, firm risk, capital intensity, ownership structure and growth opportunity affect accounting conservatism individually in the studied companies
Nilai Personal Dan Kesenjangan Anggaran - Sebuah Hubungan Kausalitas
Get PDFThe study aimed to investigate individual values that involved in planning activities. This study tested the effect of three type of personal values (achievement, power, and tradition) on budgetary slack. This study used theory of planned behaviour. To determine the budgetary slack in this survey, 30 accounting students at Bengkulu University as respondents performed the specific task in December 2014. Firstly, they prepared a budget based on the real need, then the slack was created. Data was analysis by using multiple linear regression. The regression results indicated that the value of achievement and power values positively effected on budgetary slack. This meant that the higher the value of a person's achievement and power, the greater budgetary slack occurred. While the value of tradition negatively affected the budgetary slack, which means that the higher the value of tradition in the possession, the smaller the budgetary slack done. The limitation of this study was the measurement of the individual values obtained low result which indicated lack of correlation between the items in questionnaires. Therefore, the suggestion for future research is to improve or review the questionnaires that are used in this study
Studi Perbandingan Nilai Value at Risk Antara Saham Berbasis Syariah Dengan Saham Non Syariah Periode 2010-2012
Get PDFThis study aimed to empirically compare the risk between sharia and non-sharia based stock investment. The Sharia stocks are refereed to stocks that issued by companies listed in LQ-45, whereas the non-sharia stocks are defined as stocks that are issued by companies listed in Jakarta Indonesia Index (JII) between 2011 and 2012. In total, there were 25 companies listed in LQ-45 and 15 companies listed in JII which were involved in this study. This study used GARCH model to estimate the risk of every individual stock. The result showed that there was a difference in risk between sharia and non-sharia based stock. This study also documented that non-Sharia based stocks were more risky than Sharia-based stodcks. Finally, this study provides information on risk characteristic in Indonesia Capital Market
Apakah Ukuran, Profitabilitas, dan Praktik Manajemen Laba Memengaruhi Tingkat Pelaksanaan dan Pelaporan Islamic Social Reporting Pada Perbankan Syariah Di Indonesia?
Get PDFThis study aims to examine the effect of size, profitability, and earnings management on implementation and disclosure of Islamic Social Reporting in Islamic banks in Indonesia. The samples are Indonesian General Islamic Banks (Bank Umum Syariah) which published an annual report within the past three years from 2009 to 2013. Measurement of Islamic Social Reporting was perfomed with reference to the research Haniffa (2002). The hypothesis testing employs multiple regression analysis techniques. The results of this study reveal that the size of banks as measured by total assets has positive effect on the level of implementation and disclosure of Islamic Social Reporting by Islamic banks. However, profitability as measured by return on eearnings (ROE) and earnings management as measured by Healy model (1996) do not show the effect on the level of implementation and disclosure of Islamic Social Reporting by Islamic banks. For more detail descriptions of this study results are presented in discussion section
Pengaruh Ukuran Bank, Dana Pihak Ketiga, Capital Adequacy Ratio, dan Loan To Deposit Ratio Terhadap Penyaluran Kredit Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015
Get PDFThis study aims to examine the influence of bank size, third party funds, capital adequacy ratio, and loan to deposit ratio to lending. The samples of this research are the bank firms listed in BEI (Indonesia Stock Exchange) in 2011-2015. The Samples are collected using purposive sampling method and resulted 29 companies become the final samples. Data were collected from financial report or annual report, then data analyzed by multiple linier regression analysis.The results of this research show that (1) bank size, third party funds, capital adequacy ratio, and loan to deposit ratio simultaneously have influence for lending, (2) bank size has positive influence for lending, (3) , third party funds has positive influence for lending, (4) capital adequacy ratio has no influence for lending, and (5) loan to deposit ratio has positive influence for lending
Pengaruh Komitmen Organisasi, Independensi Terhadap Kinerja Auditor BPKP Kota Banda Aceh
Get PDFThe purpose of this study was to examine the effect of organizational commitment and independency on auditor performance of Government of Internal Auditor. This study used questionnaire as an instrument to collect data. The questionnaires were distributed to auditors in the Government of Internal Auditor, Aceh Office. The number of respondents were 57 who were selected based on purposive sampling method. The data was analysed by using linear regression method. The result unveils that the organizational commitment and audit independency have significant effect on the Government of Internal Auditor
STRUKTUR MODAL, GOOD CORPORATE GOVERNANCE DAN KUALITAS LABA
Get PDFAbstractThe objective of the study was to examine the effect of capital structure and good corporate governance (GCG) on the earnings quality. The GCG variable are proxied by audit committees, independent commissioners, managerial ownership, and institutional ownership. The earnings quality measured by using Capital Adequacy Ratio (CAR) indicator with Earning Response Coeficient (ERC). The data was collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange in the period between 2009 and 2013. By using purposive sampling and balanced panel data, there are 22 companies were selected as the sample. Multiple linier regression model is used to test the hypothesis The results of this study are capital structure, independent commissioners, audit committees, managerial ownership, and institutional ownership affected on the earnings quality simultaneously. Capital structure partially affected on the earnings quality. The audit committees, independent commissioners, managerial ownership, and institutional ownership affected on the earnings quality partially have an effect on the earnings quality.Keywords: capital structure, good corporate governance, earnings quality, ER
Peran Auditor Internal dalam Meningkatkan Value Perusahaan dan Tantangannya Di Masa Depan: Suatu Tinjauan Teoritis
Get PDFLingkungan bisnis yang semakin dinamis yang berdampak pada perubahan operasional bisnis juga direspon oleh audit internal. Audit internal yang pada awalnya difokuskan sebagai penilai independen, kemudian semakin luas fungsi dan perannya untuk memastikan efektifitas internal control dan selanjutnya aktif terlibat dalam proses risk management yang merupakan bagian dari corporate governance. Dengan metode kajian literatur, tulisan ini akan membahas peran penting auditor internal dalam meningkatkan nilai perusahaan. Selain keterlibatannya dalam pengembangan sistem pengendalian internal, hasil pekerjaan auditor internal sangat menentukan reliance ekternal audit dan komite audit dalam mengevaluasi dan memeriksa kinerja manajemen. Pekerjaan audit internal menjadi semakin komplek dan rumit yang dapat mempengaruhi kualitas pekerjaannya. Seiring dengan semakin diversified-nya organisasi dan kemajuan teknologi auditor internal dituntut untuk menguasai pengetahuan yang beragam dan mendalam baik dari sisi general technical knowledge maupun specific technical knoweldge sesuai dengan industrinya. Oleh karena itu, tulisan ini juga akan membahas indikator kualitas auditor, tantangan yang dihadapi serta solusinya. Salah satu upaya peningkatan kualitas kerja auditor internal adalah melalui outsourcing fungsi audit internal
Corporate Governance dan Relevansi Nilai Dari Penghindaran Pajak: Bukti Empiris Dari Pasar Modal Indonesia
Get PDFPenelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang pengaruh penghindaran pajak dan karakteristik perusahaan terhadap relevansi nilai, serta peran corporate governance dalam mempengaruhi penghindaran pajak terhadap relevansi nilai. Pengujian ini dilakukan pada 142 perusahaan publik yang tecatat pada Bursa Efek Indonesia selama periode 2012-2014 dengan menggunakan teknik analisi Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh positif terhadap relevansi nilai. Karakteristik perusahaan berpengaruh negatif terhadap relevansi nilai. Serta corporate governance secara signifikan mengurangi pengaruh penghindaran pajak terhadap relevansi nilai. Penelitian ini memberikan implikasi yang luas mengenai agency problem yang digambarkan melalui tindakan penghindaran pajak perusahaan, serta signalling theory yang digambarkan dengan peningkatan relevansi nilai perusahaan. Penelitian ini juga memberikan implikasi kepada manajemen sebagai pengelola perusahaan agar lebih transparan dalam menyediakan informasi perusahaan dan mengoptimalkan penerapan mekanisme corporate governance untuk dapat menyajikan informasi keuangan yang berkualitas. Investor dalam melakukan kebijakan investasi tidak hanya melihat kemampuan perusahaan dalam menghasilkan laba, namun juga harus mempertimbangan peran krusial good corporate governance sebagai mekanisme kontrol terhadap perilaku oportunistik manajer. Terakhir, penelitian ini dapat memberikan implikasi bagi pihak regulator, khususnya kantor pajak untuk membuat regulasi yang lebih relevan dalam fungsi pengawasan dan dalam memeriksa pajak perusahaan agar penerimaan negara yang bersumber dari pajak dapat dioptimalkan