Jurnal Akuntansi Kontemporer
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FENOMENA TRANSAKSI BISNIS ONLINE DI ERA 4.0
Get PDFThis research aims to find out online business transactions based on the experience of its business people. This study uses a qualitative research type interpretive approach with phenomenology. In this research researchers use several techniques of collecting data trough: Observation, documentation dan interviews. Based on the research results the researchers found some of these things related to the online business as follows: Entrepreneurial motives, entrepreneurial spirit, the importance of innovation in entrepreneurial, dan the importance of building trust dan honesty in entrepreneurship. The researchers contributions in this study are expected to provide information on online business transactions in the 4.0 era based on individual experiences
PENGUATAN BUDAYA ORGANISASI MELALUI SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN KINERJA HOTEL
Get PDFThis study explains that management control system is a mechanism to encourage the strengthening of organizational culture in enhancing hotel performance. The study used a survey method through questionnaires on managers and heads of departments at 3, 4, and 5-star hotels Makassar. Data analysis was performed by path analysis and Sobel test. The results show that organizational culture has no direct effect on hotel performance, however, it has a positive and significant effect on the management control system, which in turn has a positive and significant effect on hotel performance. In other words, management control system mediates the influence of organizational culture on hotel performance
FINANCIAL RESTATEMENT AFFECTING FACTORS ANALYSIS ON INDONESIA MANUFACTURING COMPANIES
Get PDFResearch Purposes. The purpose of this research is to examine and analyze the influence of corporate governance, ownership structure, financial performance, audit quality, related party transaction, and founders on board towards financial restatement of Indonesia manufacturing companies.Research Methods. The design of this research is a quantitative research. The objects of this research are Indonesia Stock Exchange manufacturing companies of 2013-2017. Data analysis technique used in this research is logistic.Research Results and Findings. The result of this research shows that corporate governance represented by board of commissioner positively affect financial restatement, board of director negatively affect financial restatement, while independent commissioner and audit committee have no effect towards financial restatement. Ownership structure has no effect towards financial restatement. Financial performance, audit quality, and related party transaction also have no effect towards financial restatement. While, founders on board positively affect financial restatement
DETERMINAN PENGUNGKAPAN VARIASI PERTUMBUHAN LABA ANTAR SEGMEN
Get PDFThe results of previous studies regarding the determinants of strategic revelation of differences in segmen earnings growth are still not consistent. This study aims to examine and analyze the factors that are determinants of strategic revelation of differences in segmen earnings growth. These factors are proprietary costs, agency costs, and financing incentives. Tests of 136 year samples using multiple linear regression show that proprietary cost tend to increase the strategic revelation of differences in segmen earnings growth. Agency cost is proven to have no effect on the strategic revelation of differences in segmen earnings growth. And financing incentives are proven to have a negative effect on the strategic revelation of differences in segmen earnings growth. The results of this study have the implication that firstly, management does not realize the losses caused by competitors. Thereby increasing the level of strategic revelation of differences in segmen earnings growth. Secondly, there is no agency conflict that can affect the level of strategic revelation of differences in segmen earnings growth. And thirdly, management dares to take risks by providing high financial incentives to obtain financing funds but do not reduce information on variations in profit growth between segments
PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN
Get PDFFinancial performance refers to companies capability which is showed in financial report and used for decision making by stakeholders. The objective of this research was to obtain empirical evidence about the effect of liquidity, solvency, management asset, and firm size towards financial performance. The object in this research were manufacturing companies listed in Indonesia Stock Exchange (IDX) for period 2015-2018. The sample was selected by using purposive sampling method. The secondary data used in this research was analyzed by using multiple regression method. The result of this research were (1) liquidity have significant effect towards financial performance, (2) solvency does not have effect towards financial performance, (3) management asset have significant effect towards financial performance, (4) firm size does have significant effect towards financial performance
KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDIT
Get PDFObjective of this studies is to explain effect of auditor internal quality and audit fee on audit quality. Data collected by questionnaires to auditors who working in Public Accountant Firm. The population of this study were public accountants working at Jakarta and Tangerang. Sample selection using convenience method and using primary data. Respondent of this study were auditors that have at least one year work experience and work as senior auditors and had carried out all of the audit process. 201 questionnaires distributed, but only 179 questionnaires returned and 101 questionnaires can be used for analyzed in this research using multiple linear regressions. The results of this study were (1) professionalism had significant effect on auditor audit quality, (2) audit risk had significant effect on audit quality, (3) time budget pressure had no effect on audit quality and (4) audit fee had significant effect on audit quality
PERSEPSI KEPENTINGAN KONTEN PEMBELAJARAN DAN PENGUASAAN APLIKASI DALAM MATAKULIAH SISTEM INFORMASI AKUNTANSI
Get PDFThe purpose of this study is to determine whether there are differences in perceptions between lecturers, students, and companies regarding learning content and mastery of IT-based applications by Accounting students. Data collection was carried out by a survey using a questionnaire to accounting students, accounting teachers, and practitioners in the field of accounting about the importance of mastering IT-based applications and Accounting Information Systems course content for accounting graduates. Data analysis using descriptive analysis, and different tests. A different test is done by looking at the Chi-Square value in the SPSS program. The results show that perceptions of the importance of learning content for student respondents and lecturer respondents vary. While the results of the perception of the importance level of learning content for lecturer respondents and company respondents indicate there are differences for some items. The results for students' mastery of Information Technology applications show that there is a difference in perception about the needs of IT equipment by companies with lecturers on the Spreadsheet application
FACTORS IN DETERMINING THE PREFERENCE OF FAIR VALUE METHOD OF INVESTMENT PROPERTY
Get PDFFinancial Accounting Standard Statement in Indonesia is adopted from the IFRS by the IASB. IFRS applies those standards regarding the assessment of investment property as regulated in PSAK number 13. This research aims to determine the effect of leverage, firm size, asymmetry information, the difference in fair value gains, and share ownership on the selection of fair value investment property methods. This research is quantitative research with purposive sampling technique. The research was conducted on 69 companies listed on the Indonesia Stock Exchange in 2014-2017 with a total of 276 samples. The data analysis technique in this research used logistic regression analysis. The results indicate that firm size and asymmetry information influence the selection of the fair value method of investment property. The leverage, the difference in fair value profits, and share ownership do not affect. Based on the results of the research, there are still many firms that does not apply the fair value method because they prefer a more conservative accounting method. Additional costs regard to revaluation is one of the considerable factors why the firm resist to use the fair value method
ANALISIS PENERAPAN TATA KELOLA KORPORAT PADA INDUSTRI PRODUK TEKSTIL KECIL DAN MENENGAH DI PEKALONGAN
Get PDFA good management inside acompany will result a good performance and it is also applicable in small medium enterprise (SME). SME must implement good corporate governance (GCG) principle which are transparency, accountability, responsibility, independency, fairness and equality. The aim of this research is to study and analyze the implementation of the GCG which would be linked to those 5 principles mentioned before. The object of this research is taking sample of SME in textile industries in Pekalongan, Center of Java. With 96 respondents, using Cluster Analysis method and utilizing score table, it can be understood that the implementation of GCG in this industry is far below expectation which is around 50% and 48% who already implement it. The responsibility principle is the most implemented in this industry followed by independency, fairness and equality principle. Whereas transparency and accountability are the worst to be implemented. From the differentiating test it can be conclude that transparency principle is showing the most difference between all the respondents clusters
