Jurnal Akuntansi Kontemporer
Not a member yet
225 research outputs found
Sort by
DETERMINAN MINAT PENGGUNAAN E-SPT
Get PDFThis study aims to examine and analyze the influence of perceptions of usability, trust and computer self efficacy on the interest in using e-SPT in Surabaya. Respondents in this study were 90. Samples were taken using quota sampling with non probability sampling techniques.Data analysis was performed using statistics with SPSS tools. Based on the results of data analysis using the t test it is known that partially the perception of usability, trust and computer self efficacy has a positive and significant influence on the interest in using e-SPT. While based on the results of data analysis using the F test it is known that simultaneously the perception of usability, trust and computer self efficacy has a positive and significant effect on the interest in using e-SPT
MANAJEMEN LABA RIIL DAN KETERBACAAN LAPORAN TAHUNAN
Get PDFThis study aims to empirically examine the relationship between real earnings man-agement and the company's annual report readability. The population of this research is all companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 by ex-cluding the financial sector. The sampling technique used was purposive sampling. Data analysis was performed using multiple linear regression with the IBM 25.0 SPSS program. The test results show that real earnings management as measured by abnormal discretional expense proxies and aggregate real earnings management have a negative and significant effect on annual report readability, whereas real earnings management as measured by abnormal cash flow proxy and abnormal production cost does not affect the annual report readability
EVALUASI KINERJA LAPORAN KEUANGAN SAHAM BJTM DAN BJBR
Get PDFIn the banking world is the front line in the world of leading economy in Indonesia. Several major activities in the banking business sector are related to the number growth of rate interest or credit, inflation rate, bond, digital financial services, term deposit, mutual fund and other instruments. BJBR and BJTM, are categorized as a local government bank which had long been on the floor market since 2010 and 2012. Both of bank shares has been targeted by investors, it is due to their performance are better by the time goes by and the number of dividend per share also constantly high and price per share is still cheap. The aim of this research is more about evaluation of BJBR and BJTM’s performances either in fundamental or technical analysis sides also news or fact from these stocks since 2016. The method used in this study is qualitative descriptive, which explore the important incidents occurred. The result of this research shows that BJBR share has better performance and financial report compared to BJTM. Nevertheless, it is still needed to be considered that price per share of BJTM is much cheaper than BJBR
EVALUASI SISTEM INFORMASI AKUNTANSI PENGUPAHAN PRODUKSI DALAM UPAYA EFEKTIVITAS PENGENDALIAN INTERNAL PT.TM
Get PDFThis study is to evaluate the production wage accounting information system and the effectiveness of internal controls at PT. TM. The approach of this research is descriptive qualitative. This research was conducted at PT. TM in the period of 2019. The results show that the production wage accounting information system at PT. TM is in accordance with the procedures in the company but there is no flowchart. Internal control system for production wages at PT. TM has not been running effectively because there are still weaknesses such as still found multiple function in some parts and a lack of supervision of hired workers
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTEN
Get PDFThe purpose of this study is to analyze and evaluate the implementation of accounting information system for purchases and sales in "CV. TRI KENCANA. The research method used a case study method with descriptive analysis. The results show that many accounting information systemsof purchases and sales carried out in this company are still a lot of weakness, including the uneven division of tasks in accordance with the existing organizational structure, there are multiple functions in several division, there are two departments whose authority and duties are the same but in the organizational structure is separated. Besides, the documents used there are still shortcomings related to internal control that must be done. Therefore in this study, several solutions were provided to overcome the problems, namely, improvement of the organizational structure both in terms of naming, division of tasks, and the incorporation of two departments that have the same function, as well as refinement of the documents use
ANALISIS PERAN PEMANGKU KEPENTINGAN PADA PENERAPAN TATA KELOLA KORPORAT USAHA MIKRO KECIL DAN MENENGAH KOTA SURABAYA
Get PDFIn general, the implementation of MSMEs has not implemented good organizational governance, especially in the principles of transparency and accountability. This study aims to examine and analyze the roles and responsibilities of stakeholders, especially the owners and managers of MSMEs in implementing organizational governance, in the city of Surabaya. This research is an exploratory study with survey design. Population and sample of this study took UMKM in the city of Surabaya. The results of this study can be concluded that the principle of transparency as a whole has not been realized properly. On the principle of accountability related
to responsibility in compiling reports on organizational activities and the implementation of monitoring and evaluation of the work of employees can be said to be quite good. While the principle of responsibility as a whole is said not to materialize. On the principle of independence, the authority to coordinate daily operational tasks does not materialize. And on the principle of reasonableness indicates that there are still management interventions from the owner / famil
MENDETEKSI PERILAKU FRAUD LAPORAN KEUANGAN DENGAN THEORY OF PLANNED BEHAVIOR (STUDI EMPIRIS PADA INDUSTRI PERBANKAN)
Get PDFThis study aim to examine factors that determined the intention towards fraud in financial statements in banking industry. Based on UU Perbankan No. 10 tahun 1998, banking industry are perceived to be safeguarded from fraud occurrences. On the other side, this study intends to examine the relevance of the theory of planned behavior in measuring intention and behavior towards fraud. A total of 158 questionnaires were collected. Structural equation modelling was used to test the model. The Findings indicates that attitude, subjective norms, and perceived behavioral control are influenced intention to fraud financial statements with R2 value 0.92. Thus, intention influenced behavior with R2 value 0.89. This study proved that if respondents are favor of financial statements fraud, so their intention strongly committed to financial statements fraud. Therefore, more positive intention to commit fraud leads behavior in financial statement fraud
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA BPKPD KOTA SURABAYA
Get PDFA good financial report is a financial statement containing and financial analysis. Improving the quality of financial statements in the municipal government sector in presenting financial statements in accordance with the Financial Accounting Standards (SAK) and Government Accounting Standards (SAP) that can not be issued from the efforts of the city government. Implementation of information systems is one effort to achieve the quality of financial statements, given the purpose of
government financial reporting is for public accountability.This research was conducted at Surabaya City Financial and Tax Administration Board (BPKPD) implementing online finance software application (e-accounting) in year 2016. This study aims to analyze and prove the influence of application of accounting information system to the quality of financial statements at Financial and Tax Administration Board (BPKPD) of Surabaya. The results showed that the application of accounting information systems affect the quality of financial statements, meaning Utilization accounting information system helps BPKPD in providing quality financial information
PENGARUH KONTRAK UTANG, BIAYA POLITIK, DAN ASIMETRI INFORMASI TERHADAP KEPUTUSAN REVALUASI ASET TETAP
Get PDFThe revaluation model had been regulated in PSAK Number 16 and is believed to be more relevant as it presents the asset value according to its true value so it is expected to generate a market response due to an increase in asset value. Therefore this research aims to examine and analyze the effect of debt contracts, political costs, and information asymmetry on fixed asset revaluation decisions. Additional tests were conducted to analyze differences in market responses of firms that revalued fixed assets and did not revalue fixed assets. The research design is based on quantitative research using hypothesis and used quantitative data in the form of financial statements, announcement date of financial statements, closing prices, and Indonesia Composite Index. The research object is all manufacturing companies listed on the IDX in 2012-2016. Data analysis technique for the main model is logistic regression and data analysis technique for the additional test is the Mann-Whitney U test. The result of the research indicates that debt contract has no effect on fixed asset revaluation, political costs have a positive effect on fixed asset revaluation, and information asymmetry has a negative effect on fixed asset revaluation. The additional test proves that there is no difference in the market response of the company that did the revaluation and did not revalue because the increase in asset value was not due to the increase in performance so that the revaluation of the fixed asset is not considered as useful information
PENGARUH LEVERAGE, MARKET-TO-BOOK RATIO, LIKUIDITAS DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN REVALUASI ASET TETAP
Get PDFRevaluation of fixed assets is one of the reports that must be published by the company in its financial statements. The regulations of their publications are set out in PSAK 16 in which, fixed assets are stated. These information need by investors that must be fulfilled by the companies. Revaluation of asset is considered as relevant information of investors such as on-time information, and fit with information that needs by investors. The purpose of this research is to analyze and examine leverage, market to book ratio, liquidity, and fixed assets intensity that could be affected by fixed asset revaluation decisions. The sample of this research is manufacturing companies listed on the BEI in 2015-2016. This research uses purposive sampling as a sampling method. The regression that used in this research is logistic regression by using quantitative hypothesis. All Financial statement which published is data in this research. The result of this research which variables as, the liquidity, and intensity of fixed assets of the company have no effect on the fixed asset revaluation decisions