Jurnal Akuntansi Kontemporer
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PENGARUH OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA DENGAN KARAKTERISTIK KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI
Get PDFGoing concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun-tary because they expect that appointed independent auditor will issue an unqualified opinion. Audit committee is a committee which is formed by board of commissioner to give recommendations about audit firm’s selection. Audit committees have a role to settle disputes between management and independent auditor when the auditor is not issue audit opinion which is expected by management. The role and characteristics of audit committee will be more likely to resist managerial attempts to change its audit firm voluntarily following the issuance of a going concern report. The study aims to (1) examine whether going concern audit opinion will affect management to changes its audit firm; (2) provide evidence that audit committee characteristics which are prox-ied by independent audit committee, have financial expertise, and audit committee activities is able to moderate the effect of going concern audit opinion on the change of audit firm voluntarily. This study use non-financial companies that listed on Stock Ex-change during the period 2003-2013 as sample. This study provides evidence that (1) going concern audit opinion does not signifi-cantly affect management to change its audit firm voluntarily; (2) the characteristics of audit committee is not able to moderate the effect of going concern audit opinion on the change of audit firm voluntarily
EVALUASI PENERAPAN TAX PLANNING DALAM UPAYA MENINGKATKAN EFISIENSI PEMBAYARAN BEBAN PAJAK PENGHA-SILAN DAN PAJAK PERTAMBAHAN NILAI PADA PT. AAI
Get PDFTax planning is the process of organizing a business taxpayer that his tax debt, both income tax and other taxes, is in a posi-tion most minimal, all in accordance with the provisions of the tax laws as well as commercially. Accordingly, this study will evalu-ate the implementation of tax planning that has been done by PT. AAI as aluminum distributor company in Surabaya, in an effort to improve the efficiency of the burden of payment of Income Tax and Value Added Tax in accordance with prevailing tax regula-tions during 2012. Among the rules it is Law. 36 Year 2008 on Income Tax and Law. 42 Year 2009 on Value Added Tax. During this time , the implementation of tax planning efforts conducted by PT. AAI is not optimal. This research is a descriptive study with a case study approach. The data used in this study is qualitative data in the form of data that contains the condition of the company and quantitative data in the form of data in the form of documents, or the list of numbers that can be calculated. The data obtained from literature and field studies obtained through observation, interviews, and documentation. The results of the study showed that the costs incurred by the company and included in the Commercial Income Statement are not all included in the Fis-cal Income Statement and exempt income included as an addition to income tax. In addition, tax planning VAT is also not optimal because of the outstanding customer receivables can affect VAT payments and payments related to the effort creditable input VAT charged but not included. The evaluation results showed the company can improve the efficiency of the payment burden of Rp 8,358,357.00 Income Tax and Value Added Tax of Rp 1,073,209.00
PENGARUH KEPERCAYAAN DAN TIPE STANDAR (US GAAP DAN IFRS) TERHADAP KEPUTUSAN INVESTOR NON PROFESIONAL
Get PDFNon-professional investor decisions are influenced by various factors. This experimental research is using 2x2 between subjects factorial design that aims to investigate the influence of type of standards (US GAAP and IFRS) and trust of the financial report-ing system to the decision of non-professional investors. Type of standard and trust of the financial reporting system are use to be independent variables, where the type of accounting standards is manipulated variable and trust of the financial reporting system is a measured variable. The instrument in this study using the example of experimental materials by Bailey and Sawers (2012) that adapted by researchers. Sixty-seven students magister of accounting (S2) Airlangga University Surabaya who analyzed two simi-lar companies are presented using either rules-based (US GAAP) and principles- based (IFRS) are available and complete. The analysis technique for hypothesis testing using Analysis of Variance (ANOVA) and t test. Results of the study after the trust are classified into more trust and less trust shows that the type of standard or trust alone does not affect investment decisions (alloca-tion of investment funds). Interaction between type of standard and trust influence investment decisions. However, non-professional investors are more trust and less trust in the current financial reporting system does not provide a different decision on the financial statements which use the principles-based and rules-based standards
PERANCANGAN STANDARD OPERATING PROCEDURE (SOP) SISTEM PENJUALAN DALAM RANGKA MENINGKATKAN AKTIVITAS PENGENDALIAN INTERNAL (STUDI KASUS DISTRIBUTOR BESI BETON DI SIDOARJO)
Get PDFThis research is a case study research with object research CV. BJ that specializes in distributor iron concrete for building purposes. CV. BJ categorized in medium size company because it has a fairly large turnover but the operational management of sales still manual and simple. The computer is only used for the purposes of correspondence mailed course. The company had no Standard Operating Procedure (SOP) and its internal control system lacking sufficient. This research aims to analyze the sales systems and designing Standard Operating Procedure sales system in order to increase the activity of internal control of the company. With the design of this SOP, is expected to become a guideline for employees of a company, improving the company's operational activities, and improve the internal control system related to sales. The contents of this study is to identify and analyze the existing problems in the company's sales cycle and improved each of these problems procedures, the evaluation of the organizational structure and internal control and made the preparation of SOP. The data obtained by the organizational structure, job descriptions, systems and procedures of the sales cycle, and documents related to the sales cycle. The methods used in collecting the data used in this study is the interview directly with the owner and several employees, observation, and documentation. This research resulted in the design of Standard Operating Procedure (SOP) sales system as the standard guide the work of the employees so as to increase the activity of the internal control
PENGARUH KUALITAS LABA TERHADAP ASIMETRI INFORMASI DAN BIAYA EKUITAS
Get PDFInvestor will submit their investment when rate of return is exceeding required cost of equity. Cost of equity is defined based on various information, one of them is earning information. Earning information with good quality will be more relevant for influencing investor decision making. In the other side, Lambert, et al. (2011) found that information asymmetry related to cost of capital, which is included cost of equity, and Bhattacharya, et al. (2011) found that earning quality related to information asym-metry. Based on these findings, it supposed to be direct relation from earning quality to cost of equity and indirect relation through information asymmetry. The purpose of this quantitative research is find empirical evidence for examine and analyze mediated relation from earning quality to cost of equity through information asymmetry. The research object is manufacturing companies that is listed in Indonesian Stock Exhange in 2009. Sample of this research is 64 companies that is selected using purposive sam-pling technic. The hypothesis examination is using path analysis technic.
The result of this research shows that there is no mediated relation from earning quality to cost of equity through information asymmetry. This result can be caused by some circumstances which is information asymmetry don’t support mediated relation from earning quality to cost of equity, or difference of sample or research period, or there is a difference of Indonesia stock market characteristic compared to other, or there is a difference of investor behaviour. In addition, another finding that consistent with Bhattacharya, dkk. (2012) which is direct relation is stronger compared to indirect relation, moreover in this research indirect rela-tion isn’t supported by reliable statistic evidence
ANALISIS PERBEDAAN KINERJA DAN PENGARUH DIVERSIFIKASI USAHA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR
Get PDFBusiness diversification is an expantion that purpose to create value by adding one or more business units. The firms that focus on a single segment often compares with divercification firms to determine the performance of each other. Therefore, this research has purposes to exemine the difference of performance between single firm and diversified firm, to exemine the impact of business diversification to performance of firm, and to exemine the difference of performance between firms that develop through related diversification and firms that develop through unrelated diversification.
The object of the research are 43 manufacturing firms that listed in the Indonesian Stock Exchange in the year of 2008 to 2012, using the purposive sampling technic and the research data are panel pooled data. From 43 firms, 7 firms are firms that focus on a single segment , and 36 firms are diversified firm. The hypotheses’ examinations are using the independent samples test and the double linear regression. The results of the research showed that there were significant performance difference between the performance of single firms and the performance of diversified firms, and regression analysis showed that diversification hasn’t a significant impact on performance. Beside that, the result of the research also showed that there weren’t significant performance difference between the performance of firms that develop through related diversification and the performance of firms that develop through unrelated diversification
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA LOKASI PUSAT BISNIS dan PERDAGANGAN DI KAWASAN TANJUNG PERAK SURABAYA
Get PDFTax is the main source of State revenues that are used for government financing and development. However, nowadays many cases occurred in the field of taxation in terms of compliance related tax payments. Not only the State apparatus that acts to wayward against the payment of taxes, even personal taxpayers is also not uncommon for tax evasion. One of the ways that can be done to minimize such cases is through increased taxpayer compliance. This research aims to analyze the influence of modernization of tax administration sys-tem of the level of compliance of employers taxable. The independent variables are taken is the modernization of tax administration sys-tem which includes the organizational structure, service quality, facilities services using information technology, and the code of con-duct. The respondents of the research is that there is a taxable entrepreneur in the city of Surabaya. Sampling method using snowball sampling. Research on the data analysis techniques using multiple linear regression test, and the data obtained were processed using the SPSS statistical software. The results of this research indicate that the modernization of organizational structure of taxation and modernizing the service quality has no effect against a compliance level of taxable entrepreneur in the city of Surabaya. Whereas mod-ernization of the facilities services using information technologies and the modernization of the code of conduct compliance rate to taxa-ble entrepreneur in the city of Surabaya. This indicates that although there has been a renewal of the organizational structure and the quality of service from the tax office would not increase taxable bussinessman compliance
PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN, CORPORATE GOVERNANCE DAN TRANSAKSI PIHAK BERELASI TERHADAP DAYA INFORMASI AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Get PDFFinancial report is a summary of the corporate business transaction that indicates conditions or financial position at any given moment. The information contained in the financial statements utilized by users for taking decisions, so there is no confusion in taking decisions by investors, the financial statements must be qualified. A quality financial reports is a report containing figures which have informa-tiveness of accounting number that is helpful for the users to make decisions. Any doubts the quality of the financial statements due to the possibility of modifications to the figures in the financial statements which could lead to investors is wrong in taking investment decisions. This study aims to test empirically regarding the influence of the structure of ownership of the firm, corporate governance and the closely related party transactions against the accounting information resource Design research is quantitative research with manufacturing companies listed on the Indonesia stock exchange in 2009-2011 as research objects. The technique was purposive sam-pling. Data analysis technique used was multiple linear regression. The result showed that the ownership structure consisting of con-centrated ownership structure positive significant to control the informativeness of accounting number but family control did not in-fluence significantly to the informativeness of accounting number. Corporate governance consisting of independent commissioner and audit comitte have no impact on the informativeness of accounting number. the closely related party transactions have no impact against the informativeness of accounting number
RELEVANSI NILAI INTELLECTUAL CAPITAL
Get PDFCompetition and technological developments are increasing among companies, making the company needs to focus investment knowledge assets, such as intellectual capital. Intellectual capital is not reported on the balance sheet (off-balance sheet), it will reduce information relevance to investors. This research aim to test the value relevance of intellectual capital as an off-balance sheet assets. Measurement of the value relevance of intellectual capital is done by testing the relationship between intellectual capital to firm value. Intellectual capital measurement is done by two approaches, method of accounting approaches (VAICTM) and non-accounting ap-proach (content analysis). This study also aim to prove which one of those approach have most powerful value relevance of intellectual capital.
Object of this research is public companies listed on Indonesia Stock Exchange in year 2012. Total sample of this research is 138 companies selected by purposive sampling technique. Hypothesis testing using multiple linear regression. The results show that the accounting approach and non-accounting approach affects the value of the company. Non- accounting approach that is more focused on information disclosed through the annual report, giving a stronger relevance than accounting approach. This suggests that the financial information is not entirely the focus for investors in assessing the company. Other information disclosed in the annual report is also one aspect to be considered by investors
PENGARUH KOMPONEN-KOMPONEN PEMBENTUK PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BEI
Get PDFEarnings management activities which were detected in book-tax differences can be done by raising the net deferred tax liabilities that result in the ascension of deferred tax expenses. This study is aimed at identifying and examines the effect of their components net deferred tax liabilities and against the indications of earnings management. The components of deferred tax being analyzed are accrual and provision for income and expenses, compensation, depreciation, valuation of assets and other miscellaneous items. The object of the research is the manufacturing companies listed on the Stock Exchange in 2009-2012 which has been selected by purposive sampling technique. This research was tested using logistic regression. The results showed that the change in net deferred tax liabilities along with its components such as accrual and provision for income and expenses, compensation, depreciation, valuation of assets and other miscellaneous items had no significant effect on earnings management to increase profit accounting. Operational cash flow as control variable had no significant effect on earning management to increase profit accounting