Akuntabilitas
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Hubungan Tata Kelola Baik dan Manajemen Laba: Pendekatan Quality Accrual
Get PDFThe purpose of this study is to determine the effect of good corporate governance (GCG) which includes the audit committee, independent commissioners, and executive compensation to earnings management. Sample of this research are 34 financial statements of several manufacturing companies in the automotive and pharmaceutical companies which go public in Indonesia Stock Exchange in 2008 to 2014. Researcher use multiple regression to analyze the data research. The results of this study states that the audit committee, independent commissioners and executive compensation doesn’t have an effect to earnings management in automotive and pharmaceutical companies in Indonesia. Finally, the research is expected to provide insights into the good corporate governance and earnings management in the automotive and pharmaceutical companies which go public in Indonesia Stock Exchange.
Pengaruh Proporsi Komisaris Independen, Ukuran Komite Audit dan Ukuran Perusahaan Terhadap Siklus Konversi Kas
Get PDFThis research aims to analyze and get empirical evidence about the effect of independent commissioner, audit committee and firm size on cash conversion cycle. Independent commissioner was measured by proportion of independent commissioner to board of commissioner, audit committee was measured by size of audit committee, and firm size was measured by logaritma natural of total revenue (LnTR). Sample of this research were consumer goods industry companies which were listed in Indonesia Stock Exchange (IDX) during 2013-2015 period. The number of manufacturing companies in this study were 33 companies with 3 years observation that acquired by using purposive sampling method. Hypothesis in this research were tested by multiple regression model. The results of this research showed that independent commissioner and audit committee not significantly influence on cash conversion cycle. In the other hand, firm size had significant negatively influence on cash conversion cycle
Determinan Profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia
Get PDFThe purpose of this study is to analyze the influence of capital, asset quality, profitability and liquidity to profitabilitas. Populasi this study is the Islamic Rural Bank (BPRS) registered at Bank Indonesia. Total sample of 12 selected by using purposive sampling, uses secondary data obtained through the website www. bi. go. id. The analytical method used in this research is Multiple Linear Regression and Software SPSS 22 as a tool to test the hypothesis. The results of this study are: capital, asset quality and liquidity does not affect the profitability, earnings negatively affect profitability.
PENGARUH EARNING POWER TERHADAP EARNING MANAGEMENT
Get PDFThe aim of this research is to examine how big the effect of Earning Power based on Return on Assets (ROA dimension) toward Earning Management based on Discretionary Accruals (DAC dimension,).This research are using primary data, monthly financial reports on January to July 2014. The analytical method used is simple regression analysis which consists of classical assumption (autocorrelation test) and test of hypotheses (coefficient of determination and t test).The results from this research there is significantly positve effecting between Earning Power toward Earning Management from autocorrelation test with57.91%.DOI: 10.15408/akt.v9i1.358
Determinan Audit Judgment: Studi Pada Kantor Akuntan Publik di Jakarta Selatan
Get PDFThis research was compiled to find out how the influence of the pressure of obedience, the complexity of the task and the experience of the auditors audit against the judgment on the public accountant in South Jakarta. Research methodology used use descriptive method quantitative and using primary data secondary. Selection of a sample probability samplingwith the purposive approach to sampling and samples used totaled 9 HOOD with a total of 57 respondents total auditor. The result of multiple linear Regression obtained 9,539 Y = + 0, 563X1 + 0, 4111X2 + 0, 720X3. The t-test based procured and X 1 (0,022 < 0.05), x 2 (0,064 > 0.05), X 3 (0.003 < 0.05) so the inferred stress obedience and partially influential auditor experience significantly to audit judgement and the complexity of the tasks partially do not affect significantly to audit judgement.
FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA
Get PDFThis study aims to examine the factors that affect the timeliness of financial reporting of local government in Indonesia. These factors are divided into two major lines: factors relating to local government and politics, also the content of financial statements and managerial competence factor. Factors associated with local government and politics proxied by local independence, regional location and the election of regional heads back. Factors associated with the content of financial statements and managerial competence proxied by position and financial performance areas, audit opinion and audit findings.Samples of this study used the whole autonomous region which issued local government financial reports and audited by the Audit Board of the Republic of Indonesia as much as 524 of the total 542 local governments. They were obtained from the Audit Board of the Republic of Indonesia. Testing the hypothesis in this study used binary logistic regression. Results of this research reveals that local government and political factors that proxied by self-reliance, the regional location statistically affect the timeliness of financial reporting area in fiscal year 2013. Based on the results of logistic regression (logistic regression) showed that the factor content of the financial statements and managerial competence of government area proxied by the audit opinion and auditor\u27s findings are statistically affect the timeliness of financial reporting area in fiscal year 2013.DOI: 10.15408/akt.v9i1.358
PENGARUH BUDAYA ORGANISASI, PELAKSANAAN TANGGUNG JAWAB, OTONOMI KERJA, DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR (Studi Pada Kantor Akuntan Publik di Jakarta)
No full textThis research purposed to examine the effect of organizational culture, exercised responsibility, job autonomy and role ambiguity to job performance auditor. Respondents in this research were auditors who work in public accounting firms in Jakarta. Based on purposive sampling method, total sample in this research was 133 respondents of 33 public accounting firms in Jakarta. Hypothesis in this research used multiple regression analysis.The results of this research indicate that organizational culture, exercised responsibility, and job autonomy positive and significant effect on job performance auditor, while role ambiguity based on data collected failed to prove the link between the ambiguities of the role and performance of auditors. Or in other words, the sample can not be generalized to the study population.DOI: 10.15408/akt.v9i1.358
Determinan Voluntary Disclosure Level: Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Get PDFThis research is aimed to examine the effect of controlling ownership proxied by entrenchment effect and alignment effect, agency problem proxied by free cash flow, and independent board commissioner toward the firm’s voluntary disclosure level. This research used the sample of manufacture industries which listed in Indonesian Stock Exchange during 2014-2015 periods .Based on purposive sampling method, the number of manufacture industries sampled in this study 86 companies with 2 years observation., the total amount of sample obtained in this research were 172 samples. This research used multiple linear regression analysis method. The results of the analysis in this research showed that entrenchment effect and alignment effect effected and negative towardthefirm’s voluntary disclosure level and find that independent board commissioner effected and positive toward the firm’s voluntary disclosure level. Whilefree cash flow did not effect on the firm’s voluntary disclosure leve
Determinan Efektivitas Sistem Pengendalian Internal Perusahaan
No full textThis research is to examine empirically the influence of role, professionalism, working experiences and internal auditor’s IT knowledge on enterprise’s internal control system effectiveness based on purposive sampling method, this research used a sample of 71 respondents who work as internal auditors at some private enterprises in DKI Jakarta region. data was analyzed multiple regression analysis with spss 22 processing. The result of this research indicates that professionalism, working experiences and internal auditor’s IT knowledge have an influence on enterprise’s internal control system effectiveness while the role of internal auditor does not have an influence on enterprise’s internal control system effectiveness.
AUDITING PROCESS ON ELECTRONIC COMMERCE SYSTEMS
Get PDFIssues concerning electronic commerce are increasing as more companies are developing a web presence and conducting business on the Internet.The technological and economic development of the latest centuries resulted in the significant development of the electronic commerce, and the changes made in the manner of executing transactions had important repercussions on the manner of executing the audit. Electronic commerce has rapidly transformed the way auditing functions are performed, posing challenges to the auditing profession. A few guidelines exist for meeting some of these challenges.The purpose of our paper is to explain about how to undertake audit process on electronic commerce systems. This paper presents information systems auditing, electronic commerce and the stages of audit process which should be conducted by auditors in case of companies that use electronic commerce system and the manner in which these combine with the audit in the classic environment of transactions.DOI: 10.15408/akt.v9i1.358