Jurnal Akuntansi Kontemporer
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ANALISIS DAN PERANCANGAN PROSEDUR OPERASIONAL STANDAR ATAS SIKLUS PENGELUARAN KAS DALAM RANGKA MENINGKATKAN PENGENDALIAN INTERNAL
Get PDFThe study was conducted at Bumi Surabaya City Resort (Bumi Surabaya) which is a 5-star hotel in Surabaya. Bumi Surabaya already has Standard Operating Procedures (SOP) but the SOP is not relevant to the current condition. This study aims to update the SOP cash disbursement cycle of Bumi Surabaya, POS update needs to be done because SOP is a work guide for employees. In addition to updating SOP cash disbursement cycle, this study also evaluates the control activities for improved SOP cash disbursement cycle to be improved. The type of research used in making this research is case study. The focus of the research is the internal and external cash disbursement cycle, where there are 3 methods of internal cash disbursement and 4 external cash disbursement methods. The updated SOP is a simple POS and pilot project for Bumi Surabaya, Bumi Surabaya is expected to periodically evaluate POS so that the POS owned is relevant to the organization's latest condition
TINGKAT IMPLEMENTASI DAN PERSEPSI TERHADAP SAK ETAP (STUDI PADA KOPERASI PERKEBUNAN SAWIT)
Get PDFThis study aims to see the level of SAK ETAP implementation in oil palm plantation cooperatives in West Sumatra and Jambi. The oil palm plantation cooperative was chosen, because the existence of this cooperative contributed greatly to the national palm oil exports, more than 20 million Indonesians rely on this sector, but very few studies have made palm oil cooperatives the object of research. The results show that the level of SAK ETAP implementation in oil palm plantation cooperatives is generally very good, in other words has implemented a large part of SAK ETAP. The results also show that all respondents agree about the implementation and benefits received by the cooperative with the application of SAK ETAP. The average difference test results indicate that there is no difference in the application of ETAP SAK to the manager and supervisor of oil palm plantation cooperatives in West Sumatera and Jambi. The result of difference test of average perception shows the difference of perception to SAK ETAP on the manager and supervisor of oil palm plantation cooperative in West Sumatera and Jambi
PENGARUH PERSEPSI ETIKA, PENGALAMAN KERJA, DAN TIPE KEPRIBADIAN TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN
Get PDFCases of fraud that have occurred in Indonesia have occurred a lot which resulted in considerable losses to the community. This study aims to obtain empirical evidence and analyze the influence of ethical perceptions, work experience, and personality type on the auditor's ability to detect fraud through professional skepticism. This type of research includes testing hypotheses by using primary data through questionnaires. Population and sample are chosen for this study were independent auditors, namely the Public Accounting Office (KAP) in Surabaya. Based on the directory of the Indonesian Institute of Certified Public Accountants (IAPI) in 2017, there are around 44 KAPs in Surabaya that are the object of research. Data collection techniques in this study used purposive sampling and convenience sampling. The data analysis technique used in this study is SEM (Structural Equation Model) with SmartPLS 3.0 (Partial Lease Square) program. The results showed that ethical perceptions, work experience, and personality types did not influence the auditor's ability to detect fraud through professional skepticism
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Get PDFThe purpose of this study is to determine the effect of company characteristics on disclosure of Corporate Social Responsibility. The characteristics of the company are divided into four types, namely leverage, public ownership, the board of commis-sioners and profitability. The type of data used is secondary data. The samples comes from 129 companies in the category of companies that were awarded the Indonesia Sustainability Report Award and 130 companies that were not awarded the Indonesia Sustainability Report Award, since 2012 - 2016. The results showed that: (1) leverage as measured by Debt Ratio has no significant positive effect on disclosure of Corporate Social Responsibility, (2) Public ownership as measured by Public Share Ownership has a positive effect on disclosure of Corporate Social Responsibility , (3) board of commissioners as measured by The size of the Board of Commissioners of the company has a positive effect on disclosure of Corporate Social Responsibility , (4) profitability as measured by the value of Return On Assets has a positive effect on disclosure of Corporate Social Responsibility
ANALISIS RELEVANSI NILAI INFORMASI AKUNTANSI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN LQ-45
Get PDFThe Financial Accounting Standards in Indonesia has referred to IFRS. The principles of IFRS which are fair value and full dis-closure are expected to generate a certain quality of accounting information. Fair value is market-based measured while full dis-closure is explaning about disclosing all the information which are important in decision making. One of the issue caused by in-formation asymmetry is agency conflict where agent acts for his own behalf because he knows much more information rather than principal about company condition, so as the information is not relevant to be used as the source of decision making. There-fore, the aim of this study is to analyse whether the convergence of IFRS can increase the value relevance of accounting infor-mation and decrease the information asymmetry. The research design is descriptive. The object of the research are the compa-nies which are listed as LQ-45 in 2010-2014 (2012 as cutoff) with 45 companies selected by purposive sampling technique. Technique of data analysis which are used are multiple linier regression and paired t test samples. The results showed that there are increasing of value relevance of accounting information and signicicantly decreasing of the information asymmetry after IFRS convergence in Indonesia
ANALISIS PENGARUH INSENTIF PAJAK TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015)
Get PDFThis study aims to prove empirically the disclosure of operating segments to investment risk. The object of research us-ing population of manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2015. The sampling technique used purposive sampling technique based on predetermined criteria. The test results showed that tax incentive is positive the tax incentive the avoidance, with significant use of GAAP ETR but not significant using Current ETR. Debt to equity ratio is signif-icant the tax avoidance, while return on assets and firm size (size) does not affect the tax avoindance if using proxy GAAP ETR. The test results when viewed using proxy Current ETR find that the return on asset significant to tax evasion, while the debt to equity ratio and firm size (size) has no effect on tax avoidance
ANALISIS DAN PERANCANGAN SISTEM INFORMASI PERSEDIAAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL (STUDI KASUS PADA PT LOMAX)
Get PDFInventory of raw materials is one of important asset for companies especially for manufacturing company. Therefore, companies require a good information system and internal control for their own inventory. Without an adequate information sys-tem and internal control, the effectiveness and efficiency of the operation will be hard to achieved. Researcherstried to do research of raw material inventory information system at PT Lomax Surabaya. PT Lomax Surabaya is a manufacturing company that pro-duce machines. The research method conducted is a case study using qualitative data. Data analysis techniquesis started from the evaluation of running raw material inventory information systems, evaluation of user requirements for information systems, eval-uation of internal controls, and the computerized design of raw material inventory information system. Result of this research is the design of raw material inventory information systems that can improve not only internal control but also effectiveness and efficiency of operation of the company. A new system will be able to reduce the risk of recording errors, to improve quality of raw material inventory information and to issue an accurate and timely report
PENERAPAN PSAK KONVERGENSI IFRS TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI DAN ASIMETRI INFORMASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Get PDFIFRS is an accounting standard that emphasizes the use of fair value. The use of fair value is a fulfillment of “relevance” qualitative characteristics, so IFRS can increase the value relevance of accounting information. Value relevance of accounting information is measured using price model and return model. IFRS also requires the “full disclosure”, so that the use of IFRS can reduce the information asymmetry. Currently, IFRS has been converged into PSAK. IAI establish that the convergence of IFRS which refers to IFRS effective January 1, 2009 was implemented on January 1, 2012. Therefore, the aim of this study is to examine and analyze whether the implementation of PSAK-IFRS convergence can improve the value relevance of accounting information and make a difference in information asymmetry. The research design for the value relevance of accounting information is descrip-tive. While for information asymmetry is qualitative with hypothesis. The object of the research is manufacturing companies listed on the Indonesian Stock Exchange in 2010-2013 with a sample of 50 companies selected by purposive sampling technique. Tech-niques of data analysis used are simple linier regression, multiple linier regression, and Wilcoxon test. The results showed that based on price model, the use of PSAK-IFRS convergence can increase the value relevance of accounting information. While based on the return model, the implementation of PSAK-IFRS convergence can not increase the value relevance of accounting infor-mation. The results of this study also showed that there is no information asymmetry difference before and after implementation of PSAK-IFRS convergence
PENGARUH MANAJEMEN LABA RIIL TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFThe objective of this research is to test and analyse the effect of real earning management to level of compliance of disclo-sure corporate social responsibility. Factors that measured in the affect of corporate social responsibility is real earning manage-ment with three proxy (abnormal cash flow from operation, abnormal production costs, and abnormal discretionary expenses. The research is designed with quantitative approach with hypothesis. The data used is quantitative data in the form of information about CSR activity and financial statement. The research object is manufacturing company that is listed in Indonesia Stock Ex-change in 2013-2015. The data analysis technique that used in this research is multiple linear regression. The result of this re-search shows the abnormal cash flow from operation and abnormal discretionary expenses does not have significant effect to level compliance of disclosure corporate social responsibility. Abnormal production costs has significant positive effect to level compli-ance of disclosure corporate social responsibility, this is indicated by the mean value of abnormal production costs that positive, it’s showed real earning management through abnormal production costs. This shows that companies in Indonesia tends to increase profits through increased production that resulted to increased level of compliance of disclosure corporate social responsibility
PENGARUH PERSISTENSI LABA, BETA, DAN CORPORATE SOCIAL RE-SPONSIBILITY DISCLOSURE TERHADAP EARNINGS RESPONSE COEF-FICIENT PADA PERUSAHAAN JASA DI BURSA EFEK INDONESIA
Get PDFEvery company in developing a business has two alternatives, namely funding from creditors and investors. Investors need information about the company in making investment decisions. Information is the most profit responded by investors be-cause it provides an overview of the performance of the company, to measure the level of income, can use the Earnings Response Coefficient(ERC), a strong market response to earnings information is reflected in the high ERC. The purpose of this study was to examine and analyze the persistence of earnings, beta, and corporate social responsibility disclosure of the ERC. The study design was quantitative with the hypothesis. The data in the form of quantitative and qualitative research in the form of an annual report period 2012-2013, the stock price data and Composite Stock Price Index (CSPI) period of 2 days, 1 day prior to the announcement of the annual report, one day the announcement of the annual report. The object of research is a service company that is listed on the Indonesia Stock Exchange 2012-2013 period. Data were analyzed using multiple linear regression analysis. The analysis showed that the earnings persistence significant positive effect on the ERC, beta significant negative effect on the ERC and corpo-rate social responsibility disclosure no significant effect on the ERC. This suggests that investors may still provide a greater re-sponse to earnings information than social responsibility report in making investment decisions that are not found significant influence