Jurnal Akuntansi Kontemporer
Not a member yet
225 research outputs found
Sort by
PENGARUH KODE ETIK PROFESI AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT AUDITOR INDEPENDEN DI SURABAYA
Get PDFThe study was designed to analyze the effect of the principles of integrity, objectivity, competence, and professionalism of the independent auditor on audit
quality. The object of this research is independent auditors in Surabaya. The research data obtained from questionnaire data wich the amount of data are 35 respondents. The data analysis technique used is by using test validity. reliability,
and linear regression with the help of SPss for windows. The results showed that the principles of integrity. objectivity, and profesionalism have no significant effect on audit quality. while the principle of competence have a significant effect
on audit quality. From these results. independent auditors should be concern in competence to create a good audit quahty
Konsistensi Penyajian Laporan Keuangan dan Implikasinya (Studi Kasus pada Industri Pertambangan di BEI)
No full textFinancial statements are an integrated report, which used by company's
management as a tools to present useful financial information. One of them is to
get additional fund from the investor. In order to make the information useful,
consistency as a base of comparability must be applied, which relevancy must be
watched. Mining industries has been chosen because their high risk and
indeterminancy nature. This study aims to give an opinion of consistency concepts
in evaluate the mining's industry financial statements, which firing listed on the
Indonesia Stock Exchange in 2007-2009.
This study use descriptive-comparative method, which used 13 sample
companies and selected by using purposive sampling method. Source of data is
secondary data consisting audited Financial. Data were analyzed by compare
2007-2009 financial statement, analyze the cause of changes and grouping the
analysis results. The results of the study show that all of the company applied
consistency on their Financial statement presentation, although accounting
changes like restatement and account reclassification happened. T hat indicate a
consistency isn't always static, but sometime changes needed to improve
relevancy and comparability of financial information
Pengaruh Struktur Kepemilikan Saham dan Struktur Dewan Komisaris terhadap Kinerja Perusahaan
No full textShareholding structure and the structure of the board of commissioners that are the
focus in this study were (1) the internal ownership structure (insider ownership), which
share ownership by managers and commissioners, (2) stock ownership by blockholders,
ie individuals and or institutions that own shares company by 5% or more, (3) the
proportion of independent commissioners (outside board), and (4) the size of the board of
commissioners (board size). In determining the structure of share ownership and the
board structure as the application of corporate governance mechanisms, firms are
always faced with the question of costs (cost) and benefits (benefits). As a result, the
company could substitute the level of use of the mechanism of the shareholding structure
and board structure of the board of commissioner such a way to balance the marginal
cost and marginal benefit. Hence the hypothesis proposed in this research are: (l) the
company doing the substitution between ownership structure and the structure of the
board, (2) ownership structure and the board structure significantly influence the
performance of the company. Companies that were sampled in this research is a
registered company in Indonesia Stock Exchange in 2008. Based on purposive sampling
acquired 100 companies are used as a sample. Testing the first hypothesis is done by
using two stages least squared while the second hypothesis testing is done using ordinary
least squared. The results of testing the first hypothesis suggests that companies in
Indonesia has yet to substitute between ownership structure and the structure of the
board of commissioners. Except found that internal ownership but also turns positive
effect on the proportion of independent commissioners. The second hypothesis as not
entirely proven. However, it was found that the presence of blockholders apparently
significant effect on company performance. Researchers then expected to find a proxy or
a variable and more precise control for the study still found a model that does not fit.
Keywords: board size, blockholders, insider ownership, outside shareholders
KONSISTENSI PENYAJIAN LAPORAN KEUANGAN DAN IMPLlKASINYA (STUDI KASUS PADA INDUSTRI PERTAMBANGAN DI BEl)
Get PDFFinancial statements are an integrated report, which used by company's management as a tools to present useful financial information. One of them is to get additional fond from the investor. In order to make the information useful,
consistency as a base of comparability must be applied, which relevancy must be watched Mining industries has been chosen because their high risk and indeterminancy nature. This study aims to give an opinion of consistency concepts in evaluate the mining's industry financial statements, which firing listed on the Indonesia Stock Exchange in 2007-2009.
This study use descriptive-comparative method, which used 13 sample companies and selected by using purposive sampling method Source of data is secondary data consisting audited financial. Data were analyzed by compare
2007-2009 financial statement, analyze the calise of changes and grouping the analysis results. The results of the study show that all of the company applied
consistency on their financial statement presentation, although accounting changes like restatement and account reclassification happened That indicate a consistency isn't always static, but sometime changes needed to improve
relevancy and comparability offinanciai information
Pengaruh Profesionalisme Auditor terhadap Pertimbangan Tingkat Materialitas pada Kantor Akuntan Publik di Surabaya
Get PDFFinancial report as a medium of communication required by the parties outside
the company to base decision-making. So that financial statements can be a tool that is
reliable and relevant for making a decision, financial statements need to be audited by an
independent third party, in this case the external auditor. One of the auditor's
responsibilities is to determine the materiality level consideration of client's financial
statements, which is influenced by professionalism auditors. Therefore, this study aims to
examine the influence of the professionalism auditors on materiality consideration. The
research design was quantitative with the hypothesis. Data obtained directly from
distributing questionnaires to the public accountant who worked in the office of the public
accountant in Surabaya. Data analysis technique was using multiple linear regression
models, testing the validity and reliability, test assurnptions classical, and hypothesis
testing by t test. The analysis showed that the professionalism of auditors affect the level
of materiality considerations. From the five dimensions of auditor professionalism,
dedication to the profession and social obligations affect the level of material if, where
dedication to the profession and social obligations have a positive influence, while not
affecting auditor's consideration of materiality are autonomy, belief in self-regulation,
and professional community affiliation.
Keywords: external auditor, auditor's consideration of materiality, professionalism
auditors
MANFAAT PENERAPAN CARBON ACCOUNTING DI INDONESIA
Get PDFCarbon accounting is a process or a way to measure carbon emissions, then set a strategy to reduce carbon emissions, recording costs incurred and reported to the stakeholders of the company. The application of carbon accounting is a good benefit for a country, including Indonesia. For companies,
the application of carbon accounting could be part of Corporate Social Responsibility (CSR) and will bring a positive impact for the company. For the government of Indonesia, carbon accounting can push the path of cooperation with countries associated with REDD (Reducing Emissions from Deforestation and forest Degradation), to reduce Greenhouse Gas (GHG) emissions. Indonesian society also have benefitfrom the application of carbon accounting. If the industry implementing carbon accollnting to reduce carbon emissions, so air pollution will be reduced and public !1ealth in the industry area will also be. improved. Application of carbon accounting could also reduce the potential natural disasters, the development of new infrastructure throughfundingfrom the REDD partnership and it will appear new jobs
Manfaat Penerapan Carbon Accounting di Indonesia
No full textCarbon accounting is a process or a way to measure carbon emissions,
then set a strategy to reduce carbon emissions, recording costs incurred and
reported to the-stakeholders of the company. The application of carbon
accounting is a good benefit for a country, including Indonesia. For companies,
the application of carbon accounting could be part of Corporate Social
Responsibility (CSR) and will bring a positive impact for-the company. For the
government of Indonesia, carbon accounting can push the path of cooperation
with countries associated with REDD (Reducing Emissions from Deforestation
and forest Degradation), to reduce Greenhouse Gas (GHG) emissions'
Indonesian society also have benefit from the application of carbon accounting' If
the industry implementing carbon accounting to reduce carbon emissions, so air
pollution will be reduced and public health in the industry area will also be
improved. Application of carbon accounting could also reduce the potential
natural disasters, the development of new infrastructure through funding from the
REDD partnership and it will appear new jobs
SUSTAINABLE REPORT1NG: UPAYA KORPORASI MENGEVALUASI CORPORATE SOCIAL RESPONSIBILITY
Get PDFAny discussion of social responsibilities reporting necessarily needs to consider what the responsibilities of organizations are. Are businesses responsible to their direct o'wners (shareholders) alone, or do they owe a duty to the wider community in which they operate? Certainly, many organizations are making public statements to the effect that they consider that they do have responsibilities to parties other than just the shareholders. A firm should
voluntarily discloses information publicly about its social and environmental performance that implies the managers are acknowledging that they are accountable to abroad group of stakeholders in relation not to only their financial performance, but also their social and environmental performance. Those environmental aspects should be described in a lot of progress in their social publicly responsibilities reporting, hoping that all shareholders know completely the whole position and financial pe~formance, risks, business prospects and corporate sustainability. The accountabiiity of corporates must disclose their socio
economic environmental accounting as a broader of Corporate Social Responsibility (CSR), which contain of social maping, that shows harmonization of goals between corporate and peoples
Pengaruh Kode Etik Profesi Akuntan Publik terhadap Kualitas Audit Auditor Independen di Surabaya
No full textThe study was designed to analyze the effect of the principles of integrity,
objectivity, competence, and professionalism of the independent auditor on audit
quality. The object of this research is independent auditors in Surabaya. The
research data obtained from questionnaire data which the amount of data are 35
respondents. The data analysis technique used is by using test validity, reliability,
and linear regression with the help of SPSS for windows. The results showed that
the principles of integrity, objectivity, and professionalism have no significant
effect on audit quality, while the principle of competence have a significant effect
in audit quality. From these results, independent auditors should be concern in
competence to create a good audit quality
Audit Partner Tenure dan Audit Firm Tenure terhadap Earnings Management pada Perusahaan Manufaktur
Get PDFConflicts of interest arose between stakeholder trigged management to do
earnings management. Auditor has to assess the fairness of the financial statements containing earnings management. The length of an auditor and a public accountant Firm audited a company are feared to reduce auditors' independence, objectivity, and professional skepticism so that earnings management increases. On the other hand, understanding client’s, business better enables auditor to detect earnings management. Data analysis was performed
with multiple regression analysis. The analysis' result indicates that the longer
audit partner tenure and audit firm tenure, earnings management decreases,
because the better their understanding of the clients' business