Jurnal Akuntansi Kontemporer
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FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY, REAL ESTATE AND BUILDING YANG TERDAFTAR DI BEI TAHUN 2013-2015
Get PDFThis study aimed to analyze the factors that influence the tendency of fraudulent financial statement with analysis of the fraud triangle. The samples used by the company of property, real estate and building construction which listed at Indonesia Stock Exchange in the 2013-2015 period. The result showed that the variable of financial stability as measured by the ratio of asset change and variable of external pressure as measured by leverage did not find the influence on tendency of fraudulent financial statement. While, variables of financial target as measured by ROA, nature of industry as measured by inventory, ineffective monitoring as measured by BDOUT and rationalization as measured by audit report show that influence on tendency of fraudu-lent financial statement
PENGARUH OPINI AUDIT MODIFIKASI TERHADAP KEPUTUSAN PIN-JAMAN DAN KEPUTUSAN INVESTASI
Get PDFThe objective of this study was to examine whether the effect of the modified audit opinion of loans received by the company's decision and the decision of investment expenditure by the company. Design research is quantitative research with the hypothesis. The sample used in this study are manufacturing companies that listed in Indonesia Stock Exchange with a four year study period from 2011-2014. The independent variable of this study is a modified audit opinion, while the dependent variable is the financial constraints represented by the decision of the loan and investment decisions. The results from this study indicate that in 2011-2014, for overall modified audit opinion does not affect the decision-making loans to companies and corporate investment spending. However, an unqualified audit opinion with an explanation of the going concern paragraph affect tothe loan or investment decision because of corporate business con-tinuity uncertainty.Stable economic conditions and the majority shareholder also can determine the effect of modified audit opinion of loans and investment decisions
ANALISIS PERBEDAAN MODAL INTELEKTUAL ANTAR INDUSTRI: PERBANKAN, TELEKOMUNIKASI, DAN MANUFAKTUR
Get PDFDevelopment of information technology in the era of globalization make the business environment more dynamic. Compa-nies need a resource that can provide a competitive advantage for the company to be competitive in the business environment, namely intellectual capital. Many studies have proven the benefits of intellectual capital in various industries. Almost every in-dustry has felt the impact of the increase in intellectual capital (Luthy, 1998). But the characteristics of each industry is different, then the intellectual capital investment will be different. The hypothesis that emerged in research on certain industries have dif-ferent intellectual capital with other industries. Therefore, this study aims to demonstrate empirically the intellectual capital dif-ferences between industries, namely banking, telecommunications, and manufacturing with two methods that VAICTM and con-tent analysis. The object of this research is the corporate banking, telecommunications, and listed on the Stock Exchange in 2014 with a sample of 143 companies selected by purposive sampling technique. Hypothesis testing using different test average (inde-pendent sample T-test). The research proves that there is a difference between the intellectual capital of the banking, telecommu-nications, and manufacturing industry with content analysis. While the method VAICTM only proves that there is a difference between the intellectual capital of the banking and manufacturing industry. Analysis report of VAICTM method proves that the manufacturing industry has the intellectual capital that is higher than the two other industries. While content analysis method proves that telecommunications industry has the intellectual capital that is higher than the banking and manufacturing industry
ANALISIS PENGARUH PENGUNGKAPAN SEGMEN OPERASI TERHADAP RISIKO INVESTASI
Get PDFThis study aims to prove empirically the disclosure of operating segments to investment risk. In this study the risk is ex-pected to decrease with the disclosure of operating segment as the basis of investment consideration. The disclosure of operational seg-ments in this study is proxied through quality and quantity, the use of 2 proxies to measure segment disclosure is expected to provide empirical evidence regarding which proxies are more appropriate for measuring disclosure of operating segments. This research uses quantitative design with compound regression hypothesis test. The object of this research is manufacturing company period 2011-2015, with total of 81 observation data. The data used in the form of annual reports of manufacturing companies 2011-2015 period listed in Indonesia Stock Exchange. The results showed that both the quality and the amount of disclosure of the operating segment did not affect the investment risk. This indicates that the quality and number of operating segment disclosures has not been an appropriate proxy for measuring the disclosure of operating segments. The results of this study also shows that firm size has a negative effect on corporate risk, while the level of leverage has a positive effect on investment risk
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA DEALER PT ASTRA INTERNATIONAL Tbk. DI SURABAYA
Get PDFAt this time, Accounting Information Systems is needed by the company to face a tighter business competition. Presentation of an relevance, accurate and timeliness information is one of the key success to the company. A good Accounting Information Systems per-formance becomes very important to produce financial information and accounting management information that required in decision-making activity. The aim of this study was to find factors that can affect the performance of Accounting Information Systems. The object in this research is the employees of finance and operational department also other related departments which using Accounting Infor-mation Systems in Dealer PT Astra International Surabaya. Sample collection method used in this study is the convenience sampling method. Data in this study were analyzed using multiple linear regression technique analysis. The results of this study showed that personal technical Systems Information skills, top management support, the formalization of Systems Information Development and user education and training programs have significant positive effect on the performance of Accounting Information System. User participation in the system development process not positive influencing the performance of Accounting Information Systems
PERBEDAAN PERILAKU MANAJEMEN LABA AKRUAL DAN RIIL: ANALISIS BERDASARKAN TAHAPAN SIKLUS HIDUP DAN UKURAN PERUSAHAAN
Get PDFThe objective of this study was to examine whether there are differences in accrual earnings management behavior and real based on life cycle stages and the size of the company. Real earnings management in this study is divided into three proxies are abnormal cash flow operation, abnormal discretionary expenses, and abnormal production costs, while the accrual earnings management is indicated with discretionary accruals. In this study the life cycle of the company are grouped according to the method of Anthony and Ramesh (1992), namely growth, mature, and stagnant, while the size of the companies grouped into three categories, namely too small, medium, and large. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) during the period 2006-2013. Find were the techniques used is purposive sampling which produces a sample of 105 companies. Statistical tool used to test the hypothesis in this study is different test parametric Paired Sample T-Test for normally distributed data and non-parametric test different Wilcoxon Signed Rank Test for distributed data is not normal. The results of this study indicate that the company is at the stage of growth and stagnant more likely to perform accrual earnings management, while at the mature stage companies tend to perform real earnings management. In addition, companies are small and medium tend to accrual earnings management, while large-sized companies tend to perform real earnings management
ANALISIS PERBEDAAN RELEVANSI NILAI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Get PDFIFRS is an international standard which has two main characteristics, namely fair value and principle based. The use of fair value resulted in financial report’s relevance, which resulting any differences in the value relevance of accounting information. In addi-tion, the characteristic of the principle-based IFRS requires more extensive disclosure to produce financial statements that are more faithful representation and it would also inflict a difference in information asymmetry. IFRS convergence in Indonesia has been initiated since January 1st, 2009 and was implemented on January 1st, 2012. Therefore, this study is aimed to analyze the difference between the value relevance and information asymmetry on the stage before and after the IFRS convergence. The re-sults showed that there is a difference in the value relevance of accounting information on the stage before and after the conver-gence of IFRS. In addition, there are differences in the asymmetry of information before and after the convergence of IFRS, there-fore the convergence of IFRS proved to enhance the value relevance of accounting information and decrease the asymmetry of information on manufacturing companies listed in Indonesian Stock Exchange so that the convergence of IFRS can improve the quality of financial statements because it helps the financial statements to be more relevance and faithful representation
PENGARUH TINDAKAN SUPERVISI DAN EXTERNAL LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT PADA AUDITOR DI SURABAYA
Get PDFPremature termination on the audit procedures is the action taken by the auditor does not perform or ignore one or several audit procedures are required, but the auditor to document all audit procedures have been completed appropriately. Factors affect-ing this action one of them is an act of supervision and external locus of control. This study aims to examine the effect of supervi-sion measures and external locus of control on top of premature termination of audit procedures. The object of this study is the auditor in KAP Surabaya with sample 57 respondents to the survey method. The sampling technique in this research is conven-ience sampling. Data were analyzed using multiple linear regression. The results showed that the act of supervision significant negative effect on premature termination of audit procedures. External locus of control is a significant positive against premature termination on the audit procedures
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN SAK ETAP
Get PDFThe role of the MSMes (micro, small and medium enterprises) in boosting the economy and lowering unemployment in Indonesia is very large. However, sometimes the MSMes face some problems in the development of funding efforts. The cause is the unavail-ability of financial reports based on ETAP SAK can facilitate access to bank lending. The unavailability of financial re-ports based on the SAK ETAP on MSMes because of several factors, namely, the cost is relatively expensive to pay for experts in the fields of accounting, a lack of understanding of the SAK ETAP, complicated and the perception of MSMes who consider finan-cial reports not important to do.
This research aims to obtain empirical evidence whether the giving of information and socialization, educational back-ground, level of education, size of enterprises and enterprises long effect on the understanding of MSMes in drawing up financial state-ments based on the SAK ETAP. Objects in the study of UMKM in Surabaya with number of respondents as much as 52 MSMes with characteristics of small and medium enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size does not influence on the understanding of MSMes in drawing up financial statements based on the SAK ETAP. Only long influential usahalah significantly to the understanding of MSMes in drawing up financial state-ments based on the SAK ETAP
PENGARUH REWARD, PROFESIONALISME PROFESI, DAN MORAL TERHADAP INTENSITAS AUDITOR INTERNAL MELAKUKAN WHISTLEBLOWING
Get PDFAt this time a lot of fraud in the company that carried out by one or several people, either for personal benefit or the benefit of the company. Generally internal auditor is obliged to find and report fraud, but whistleblowing can be done by various profession-als who know about the cheating that occurred. Reward, the professionalism of the profession, and morals are three of the many things that affect a person's intention to report the fraud he knows. Reward will generally make a person interested to report fraud, attracted by the rewards that will be obtained. Professionalism profession would make one report fraud, because they feel it is an obligation of duty. High morals would make someone do something right, as reported fraud occurring. Based on the respond-ents coming from the internal auditor in Surabaya, the result that the professionalism of the profession and moral influence the intensity of the internal auditor to conduct whistleblowing, while the reward has no effect on the intensity of the internal auditors do whistleblowing, on industrial property and real estate