Jurnal Akuntansi Kontemporer
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ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PROSEDUR PEMBELIAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PT MKDP
Get PDFInternal control is a process designed to achieve the objectives of the company and the company's operations carried out in order to be effective and can guarantee of recording reliable financial statements. One of the company's operations are in the buying cycle is on the purchase of raw materials and the purchase of fixed assets. Company's accounting information systems required to support the compa-ny's procedures do become simple. PT MKDP is a manufacturing company specializing in the sale and purchase of wood and furniture. The company does not yet have the purchase information systems, resulting in improper purchase activity. The purpose of this study was to analyze the buying cycle accounting information system in PT MKDP to improve internal controls. The data analysis technique used in this study is a descriptive analysis that serves to explain the standard operating procedures by using analysis of accounting information systems
MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING MELALUI DISCONTINUED OPERATIONS
Get PDFEarnings management using classification shifting is done by changing the classification of an item in the income statement. Classification shifting does not change the company’s net profit, but the core earnings of that year will be reported too high. Earn-ings management using classification shifting may miss understand the users of financial statements, because investors are more attend to core earnings than net income. The purpose of this research is to prove whether the managers of manufacturing compa-nies in Indonesia do earnings management using classification shifting trough discontinued operations. This research is quantita-tive descriptive research with the object of this research is manufacturing companies listed on the Indonesia Stock Exchange from 1996 to 2012. The sample of this research is manufacturing companies that reported discontinued operations account in 1998 until 2011, because this research need 2 lag data and 1 lead data. Sampling in this research is purposive sampling. Source of the data in this research is the company’s financial statement and Indonesian Capital Market Directory. Data analysis techniques which is used in this research is multiple linear regression analysis. The result of this research show that the reporting of discontinued operations account doesn’t have significantly effect to core earnings. Based on that result, it can be concluded that managers of manufacturing companies in Indonesia doesn’t proven to do earnings management using classification shifting trough discontin-ued operations
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012
Get PDFValue of the company is a company that conducted an ssessment of the investor in the form of perception. Value of the com-pany can be achieved by several factors, including the implementation of the financial management function, while the financial decisions take will affect the value of the company and financial management regarding the settlement of the important decisions taken by the company, including investment decisions, financing decisions, dividend policy. In addition the value of the company can also be affected by the ownership structure that includes managerial ownership and institutional ownership. institutional ownership. Therefore, this study aimed to test and analyze the effect of investment decisions, financing decisions, dividend policy, and ownership structure on firm value.
The research design was quantitative with the hypothesis. Types of quantitative and qualitative data in the form of financial statements of sites Indonesia Stock Exchange and Indonesian Capital Market Directory form secondary data. The object of research is a manufacturing company that is listed on the Indonesia Stock Exchange from 2010-2012. Analysis using multiple linear regres-sion. The results showed that investment decisions, managerial ownership and institutional ownership has no effect on firm value, while the dividend policy and financing decisions have a significant positive on firm value. This suggests that the higher the divi-dend policy will provide for the welfare of shareholders and will increase the value of the company
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Get PDFIn managing its operating activities, company are not only oriented toward profit but it also needs to be committed to be ethic, operate legally and contribute to increase the quality of its employee’s life, local communities, and the wider community. The company would made the disclosure to obtain recognition of certain parties and it can be through Corporate Social Responsibility Disclosure (CSR) which is disclose in annual report. The company that have good CSR disclosure will be responded positively by investors through in-creased share price. They are also supported by institusional ownership, it would be better. Therefore, this studyaim to examine insti-tusional ownership as a moderating variable between CSR disclosure to firm value. The research design using a quantitive approach to test hypotesis of the influance of CSR disclosure to firm value with institusional ownership as a moderating variable. This study’s object is the companies which is listed on Indonesian Stock Exchange from 2010-2012. The data collecting method is using documentation method. Data analysis technique is multiple regression analysis using Moderated Regression Analysis (MRA). The result of this study show a significant positive effect for CSR disclosure to firm value. Meanwhile, institusional asmoderating variable was unable strengthen CSR disclosure to firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA USAHA KECIL DAN MENENGAH DI SURABAYA
Get PDFIn order to maintain the governance and development of country, government needs fund that’s not a bit. One kind of the government’s income is tax. However, this big contribution isn’t followed by the willingness to pay taxes. On the other hand, the development of small and medium enterprises that so dynamic, become far and far away to be reached by taxation. The purpose of this empirical research is to test factors that influenced the willingness to pay taxes of SME in Surabaya. The independent varia-bles are consciousness of paying taxes, knowledge and understanding of tax laws, good perception of the effectiveness of the tax system, and the level of confidence in the government and legal system. The objects of research are SME that registered on Dinas Perdagangan dan Perindustrian Kota Surabaya, and also Dinas Usaha Mikro Kecil Menengah dan Koperasi Provinsi Jawa Timur which amounts to 101 SME. The research data obtained through distributing questionnaire to all object and the analysis using multiple linear regression. The result shows that good perception of the effectiveness of the tax system influence the willingness to pay taxes of SME. It shows that the effort given by the government to facilitate tax payments comes to effect. Meanwhile, con-sciousness of paying taxes, knowledge and understanding of tax laws, and the level of confidence in the government and legal system has no effect on the willingness to pay taxes
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL PEMODERASI
Get PDFThe budget is important in the company. Companies need to develop a budget to determine the company's strategic plan is usually done by the top management. Usually can cause stiffness in the control of the budget. To anticipate the company's participa-tory budget needed to motivate subordinates performance. Therefore, it is necessary to support participatory budgeting organiza-tional commitment and leadership style. This study discusses the effect of budgetary participation on managerial performance through organizational commitment and leadership style as a variable pemoderasi. Object of this study is the branch leaders, manag-ers, accountants, bank marketing section in Surabaya. Data collection methods used in this study is a questionnaire method. Data were obtained from questionnaires by the number of data entry by 65 respondents. The results of this study indicate that the first hypothesis test results showed significant positive budgetary participation on managerial performance. Second, the moderating effect of organizational commitment in the budgetary participation will not have a positive and significant impact on managerial perfor-mance. Third, the moderating influence of leadership style budgetary participation will have a positive and significant impact on managerial performance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFThe increased need of public accounting service, makes numbers of public accountant firm increasing too. The in-creased numbers of public accountant firm, may result competition between public accountant firms. On the other hand, many choices of public accountant firm can makes company perform voluntary auditor changes. Because that, the purpose of this research is to analyze the effect of management changes, auditor reputation, financial distress, auditor’s opinion in the last year, and profitability to voluntary auditor changes. Quantitative research design using hypothesis. The research data form of panel data. Types of data used are quantitative data form of financial statements and qualitative data such as name of public accountant firms, auditor's opinion, and name of president director. Research population is manufactur-ing company listed on the Indonesia Stock Exchange in 2009-2011, with sample of 76 companies were selected by pur-posive sampling technique. The technique of data analysis using logistic regression. The results showed that the auditor's reputation had a negative effect on voluntary KAP turnover and profitability had a positive effect on voluntary KAP turnover. Conversely, changes in management, financial difficulties, and the auditor's opinion of the previous year did not affect voluntary KAP changes
PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP TINGKAT PENERIMAAN AUDITOR ATAS PENYIMPANGAN PERILAKU DALAM AUDIT
Get PDFThe cornerstone of the auditing process in the form of audit results. The audit results will be made to produce a final decision is referred to the audit judgment. An auditor to generate audit judgment will also be influenced by several factors such as gender, obedience pressure, task complexity, experience of audit and audit expertise. On the research conducted, aimed to analyze the influ-ence of gender, obedience pressure, task complexity, audit experience and expertise of an auditor in the audit of the audit judgment result of the audit. This study uses the respondent auditor who worked in Public Accounting Firm IPAI listed on the website in 2012 using questionnaires as much as 91 questionnaire as a research object. From research conducted shows that obedience pres-sure, task complexity, skills audit has an influence on by an auditor in public accounting firm in Surabaya, while gender, experi-ence shows audit results had no influence on by an auditor who works in the Office of the Public Accountant in Surabaya audit judgment
PERSISTENSI LABA DAN EKSPEKTASI INVESTOR PADA PERUSAHAAN DENGAN BOOK-TAX DIFFERENCES
Get PDFQuality earnings is defined as the earnings persistence because earnings persistence is a value-relevant characteristic of earnings, which is predictive value. Earnings persistence is an accounting profit that is expected in the future and could be pro-jected by the current earnings and it is determined by the components of accruals and cash flows. Book-tax differences could rep-resent the discretion of management in the accrual process, which could establish the earnings quality. This research is aimed to investigate companies with large book-tax differences have earnings persistence, accrual and cash flow are lower compared with companies that have small book-tax differences. Moreover, it also has the purpose to examine investors’ expectation towards ac-counting profit persistence that is reflected in the share price for accrual components in each sub sample of book-tax differences. As earnings persistence is equal to the expected future earnings, therefore, there are two elements that could represent the earnings persistence itself. The first one is the future change in pretax earnings and the second one is the net earning. Hence, this research has also the purpose to test the effect of a permanent and a temporary differences in the book-tax differences towards the earning’s growth. The objects of the research are 30 manufacturing companies, which have been registered in Indonesia Stock Exchange in the year of 2005 to 2010, using the purposive sampling technic. The hypotheses’ examination is using the double linear regression. The result of the research shows that companies with large positive (negative) book-tax differences have an indifferent persistence component of earning compared with companies with small book-tax differences. Furthermore, there are no proves that the share price could reflect the consistency of earning, accrual and cash flow. However, investors have the tendency to be pessimistic to-wards the relation of current earning and future earning. In other words, earning is assumed to have low persistence in every sub sample of book-tax differences. Permanent differences are not significantly xix affect earnings growth, while temporary differ-ences are significant affect earnings growth
ANALISIS PRAKTIK MANAJEMEN LABA SEBELUM DAN SESUDAH PEMBERLAKUAN UU NO. 36 TAHUN 2008
Get PDFA change in corporate income tax rates in 2008 were effected from January 1, 2009 will lead to an indication of earnings management by the company to obtain tax savings. Therefore, this study aimed to analyze whether the company's conduct earn-ings management in response to changes in corporate income tax rates. In addition, this study also analyze factors that affecting earnings management by companies. Variable’s research that used in this study are discretionary accrual (DA), net of deferred tax liabilities (NDTL), debt level (DEBT), firm size (SIZE), and managerial ownership (MGTOWN). The research design is quan-titative. The object of research is a manufacturing company listed on the Indonesia Stock Exchange with the study period of one year before and two years after the change of income tax rate that is year 2008-2010. Source data obtained from financial state-ments published by the Indonesia Stock Exchange and the Indonesian Capital Market Directory. Techniques of data analysis was performed with two sample t-test and multiple linear regression analysis. The test results showed that the company does not un-dertake earnings management in response to changes income tax rate for obtain the tax savings. The test results also show that earnings management is done by the company is affected by NDTL. NDTL significant positive impact to earnings management while DEBT, SIZE, and MGTOWN no significant effect to earnings management