Jurnal Riset Akuntansi dan Keuangan
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Perbandingan Pengaruh Ukuran Perusahaan, Opini Audit, Profitabilitas dan Reputasi Kap Terhadap Audit Delay pada Perbankan Konvensional dan Perbankan Syariah
Get PDFAbstract. This research aims to determine empirically the comparison and influence of company size, audit opinion, profitability and reputation of public accountant firm’s to audit delay. The population in this research are conventional banking and sharia banking in the year of 2014-2016. The sampling technique used is purposive sampling with the number of samples are 45 companies. The analysis technique used in this research is panel data regression analysis and independent sample t-test. The results of this research conclude that: company size, audit opinion, profitability and reputation of public accountant firm’s simultaneously effect to the audit delay on conventional banking and sharia banking. Company size and reputation of a public accounting firm’s partially effecting to audit delay on conventional banking and sharia banking. Audit opinion and Profitability hasn’t partially effect on audit delay in conventional banking and sharia banking. The variables audit delay, company size, and profitability have significantly different rates between conventional banking and sharia banking, while the variables of audit opinion and reputation of public accounting firm’s haven’t significant differences. Keywords: Audit delay; Audit opinion; Company size; Profitability; Reputation of Public Accounting Firm. Abstrak. Penelitian ini bertujuan untuk mengetahui secara empiris perbandingan dan pengaruh ukuran perusahaan, opini audit, profitabilitas dan reputasi KAP terhadap audit delay. Populasi penelitian ini adalah perusahaan perbankan konvensional dan perbankan syariah tahun 2014-2016. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 45 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dan independent sample t-test. Hasil penelitian ini menyimpulkan bahwa: Ukuran perusahaan, opini audit, profitabilitas dan reputasi KAP secara simultan berpengaruh terhadap audit delay pada perbankan konvensional maupun perbankan syariah. Ukuran perusahaan dan Reputasi KAP berpengaruh secara parsial terhadap audit delay pada perbankan konvensional maupun perbankan syariah. Opini audit dan Profitabilitas tidak berpengaruh terhadap audit delay pada perbankan konvensional maupun perbankan syariah. Variabel audit delay, ukuran perusahaan dan profitabilitas memiliki rata-rata yang berbeda secara signifikan antara perbankan konvensional dengan perbankan syariah, sedangkan variabel opini audit dan reputasi KAP tidak memiliki perbedaan yang signifikan. Kata Kunci: Audit delay; Ukuran perusahaan; Opini audit; Profitabilitas; Reputasi KAP
PERANCANGAN SISTEM INFORMASI AKUNTANSI ENTITAS NIRLABA DALAM PENYAJIAN LAPORAN KEUANGAN BERBASIS AKUNTABILITAS MASJID
Get PDFThe design of accounting information systems for non-profit entities to improve accountability in presenting the mosque's financial statements. Non-profit entity accounting information system using Enterprise Resources Planning (ERP) is odoo accounting. Approach to ERP methodology using ASAP (Accelerated SAP) methodology, software development stage using Software Development Life Cycle (SDLC), in design using DFD and system flowchart. Keywords: Accountability; Non-Profit Entity; Enterprise Resources Planning; Financial statements; Odoo Accounting; Accounting Information System Design
ONE FINANCIAL REPORTING GLOBAL LANGUAGE: THE ULTIMATE GOAL?
Get PDFThis article aims to analyse the extent to which international accounting standards is applied and whether it is the ultimate goal. Up until the end of 2016, approximately there are 84% of the 149 jurisdictions analysed which require IFRS for all or most domestic publicly accountable entities. This may indicate that we are not that much further from having a single set of globally-accepted accounting standards. However, there is more to financial reporting than just accounting standards alone, such as the political aspect of accounting standard-setting, translation issues surrounding IFRS adoption, the US position and the complexity of financial reporting. Improving financial reporting quality needs more than just having global accounting standards, rather, it is also essential to consider the preparers’ incentives and other institutions surrounding the firm. Stakeholders need to broaden the perspective when viewing financial reporting, so that it will not be focused merely on accounting standards alone
FIRMS VALUE: FROM THE BOARD DIVERSITY AND BOARD COMPENSATION PERSPECTIVE
Get PDFAbstract. Recently, as markets globalize, listed companies in Indonesia must look ahead and find the ways to boost value for their shareholders. This study investigates the impact of board diversity and board compensation as the proxy of corporate governance to firm’s value. We used 216 companies listed in the IDX that disclosed the relevant information about the member of board of commissioners. We propose board diversity (gender, accounting background education or certification, foreigner and age); and board compensation (percentage of the commissioner’s compensations among the company’s net income before tax); will affect the firm’s value (Tobin’s Q). The study employs regression analysis to investigate the empirical data. The result proved the board of commissioners’ gender and age did not increase firm’s value, meanwhile other indicators as accounting background education or certification and foreigner did increase the firm’s value. We proved that the board compensation did significantly increase the firm’s value. Keywords: board diversity; board compensation; corporate governance; firm value Abstrak. Agar dapat tetap eksis di tengah pasar yang makin kompetitif di era globalisasi sekarang ini, tentunya perusahaan publik di Indonesia harus memiliki tujuan jangka panjang yaitu dengan cara meningkatkan nilai perusahaan. Penelitian ini memiliki tujuan untuk meneliti pengaruh board diversity dan board compensation sebagai proxy dari tata kelola terhadap nilai perusahaan. Penelitian ini menggunakan data dari 216 perusahaan yang terdaftar di BEI dan menggunakan analisis regresi linier berganda. Hipotesis yang dibangun dalam penelitian ini adalah bahwa board diversity yaitu berupa keberadaan wanita, keberadaan WNA, latar belakang pendidikan, usia, dan besarnya board compensation berpengaruh terhadap nilai perusahaan yang diukur dengan rasio Tobin’s Q.Hasil dari pengujian menunjukkan bahwa terdapat hubungan yang negatif dan signifikan oleh keberadaan wanita, dan keberagaman usia terhadap nilai perusahaan; dan terdapat hubungan yang positif dan signifikan oleh keberadaan WNA, keberadaan latar belakang akuntansi atau sertifikasi akuntansi dan board compensation pada nilai perusahaan. Kata Kunci: board diversity; board compensation; nilai perusahaan; tata kelol
PENGEMBANGAN SILABUS AKUNTANSI FORENSIK BAGI MAHASISWA PROGRAM STUDI AKUNTANSI
Get PDFAbstract. This research aims to develop a syllabus used in the forensic accounting program accounting studies in S1. The study is conducted by collecting, examining and developing forensic accounting course syllabi that are already used in some universities in Indonesia and overseas. This research used qualitative methodology. This research used depth interview with a participant who expert in accounting forensic and auditing. This study illustrates that the lecture material includes a material that consists of the definition of forensic accounting, the forensic accounting profession and its relation to fraud, the characteristics of fraud, an effort to minimize fraud through prevention, detection, investigation, computer crime, technique for collecting financial and non-financial data, discussion of forensic accounting application in cases of corruption, discussion of forensic accounting applications in case of bankruptcy.Keywords: syllabus; forensic accounting; fraud; bankruptcyAbstrak. Penelitian ini bertujuan untuk menyusun silbus matakuliah akuntansi forensic bagi mahasiswa S1 di program studi akuntansi. Silabus mengenai akuntansi forensic pada tingkat S1 Pada Perguruan tinggi di seluruh Indonesia dan negara lainnya ditelaah, kemudian disusun silabus akuntansi forensic yang baru. Metode yang digunakan adalah kualitatif. Pada penelitian ini dilakukan wawancara mendalam terhadap partisipan yang memiliki keahlian dalam bidang akuntansi forensik dan auditing. Penelitian ini menggambarkan bahwa materi perkuliahan mencakup materi yang terdir dari definisi akuntansi forensik, profesi akuntan forensic dan keterkaitanya dengan tindakan fraud, karakteristik fraud,upaya meminimalisasi fraud melalui pencegahan, pendeteksian, penginvestigasian, computer crime, Teknik pengumpuln data keuangan dan non keuangan, diskusi aplikasi akuntansi forensic dalam kasus korupsi, diskusi aplikasi akuntansi forensic dalam kasus kepailitan.Kata Kunci: silabus; akuntansi forensik; kecurangan; kebankruta
ANALISIS PENGARUH DEVIDEN, PERTUMBUHAN ASET, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP VOLATILITAS HARGA SAHAM
Get PDFAbstract. This study aims to analyze whether dividend, asset growth, firm size and leverage has to effect on stock price volatility at miscellaneous industry companies in Indonesia Stock Exchange. The population in this study is 42 companies in miscellaneous industry sector in 2013 - 2015. The sampling method used in this reason was purposive sampling which resulted 14 companies. Data analyzed using multiple regressions in SPSS application 23. The result of this research showed that dividend payout ratio has positive effect to stock price volatility. The Company that has the ability to pay high dividends will attract many investors to buy shares. This causes the volatility of stock prices become more fluctuate. While asset growth, firm size, and leverage has not effect on stock price volatility. Keywords: asset growth;dividend; firm size; leverage; stock price volatility Abstrak. Penelitian ini bertujuan untuk menguji pengaruh dividen, pertumbuhan asset, ukuran perusahaan dan leverage terhadap volatilitas harga saham pada perusahaan aneka industry di Bursa Efek Indonesia. Populasi penelitian ini terdiri dari 42 perusahaan sektor aneka industry periode 2013-015. Metode pengambilan sampel menggunakan purposive sampling dengan jumlah sampel akhir sebanyak 14 perusahaan. Data dianalisis menggunakan analisis regresi berganda dengan software SPSS 23. Hasil penelitian menunjukkan bahwa dividen payout ratio berpengaruh positif terhadap volatilitas harga saham. Perusahaan yang memiliki kemampuan membayar dividen yang tinggi akan menarik minat investor untuk membeli saham. Hal ini mengakibatkan harga saham menjadi berfluktuasi. Sedangkan variabel pertumbuhan asset, ukuran perusahaan, dan leverage tidak berpengaruh terhadap volatilitas harga saham. Kata Kunci: leverage; dividen; pertumbuhan aset; ukuran perusahaan; volatilitas harga saha
SEBUAH KESENJANGAN IMPLEMENTASI INTERNATIONAL FINANCIAL REPORTING STANDARS (IFRS), ANTARA TEORI, PRAKTIK DAN RISET PADA PERGURUAN TINGGI
Get PDFDevelopment of accounting theory is a way of theory, practice and research. Three aspects of the accounting development is an integrated whole, which would form a logical reasoning embodied in engineering financial reporting to become a Conceptual Framework. In practical terms, the adoption of IFRS is not an option for Indonesia, but must, in the hope, foreign investment will continue to enter or even increased and we are not isolated in the international arena. Nobes ( 2010) in his book states that, the International Accounting Standards have an important role in developing countries. Adoption of IFRS is the cheapest way for these countries than setting its own standards. Since January 1 st, 2012, Indonesia has adopted IFRS, there is a gap or imbalance between academics accounting practices and understanding regarding the implementation of IFRS in Indonesia. It should be encouraged readiness for accountants, auditors, management, Tax Officials, and regulators and academics to begin adjusting to the provisions of IFR
PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PADA SATUAN KERJA DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN (DPPK) PEMERINTAH DAERAH KABUPATEN BANDUNG
Get PDFThe purpose of this paper is to know the implementation of regional financial accounting system, the implementation of accountability of regional financial statements, and the influence of regional financial accounting system to accountability of local financial statements. The research used descriptive method with quantitative approach. Data analysis techniques used simple regression correlation, coefficient of determination analysis and t-student test. The result of the research shows that the correlation coefficient is 0.738, which means there is positive direction and strong influence level between the regional financial accounting system to the accountability of the regional financial report. The coefficient of determination (Kd) is 0.5446 or 54.46%, it can be interpreted that the local financial accounting system affects the accountability of local financial statements of 54.46%, and the rest of 45.54% influenced by other factors . Significant test obtained is t count equal to 8,885, with dk = 66 at 5% obtained t table equal to 1,998, because (8,885 1,998), meaning Ho rejected and Ha accepted, so there is influence between financial accounting system of area to accountability report Regional finance
BURNOUT PADA AUDITOR DI KANTOR AKUNTAN PUBLIK PROVINSI BALI
Get PDFABSTRAKBurnout merupakan sindrom kelelahan, baik secara fisik maupun mental yang termasuk di dalamnya berkembang konsep diri yang negatif, kurangnya konsentrasi serta perilaku kerja yang negatif. Role stressors (penyebab stress akibat peran) yang terdiri dari role conflict, role ambiguity dan role overloads merupakan anteseden dari burnout. Fenomena stress yang dialami oleh para profesi akuntansi dapat dicermati di lingkungan kerjanya, salah satunya adalah auditor.Penelitian ini menggunakan auditor pada KAP seluruh Provinsi Bali sebagai responden. Data yang digunakan adalah data primer. Data pada penelitian ini berasal dari kuesioner yang dibagikan kepada responden. Sampel penelitian ini 105 orang auditor. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Instrumen penelitian telah lulus uji validitas dan reliabilitas. Model regresi juga telah lulus uji asumsi klasik.Hasil penelitian menunjukan auditor yang mengalami burnout disebabkan auditor mengalami role conflict, role ambiguity dan role overload dalam menjalankan profesinya. Temuan ini diharapkan menjadi pertimbangan pihak manajemen KAP untuk membuat pola kerja yang mampu meminimalisir burnout. Kata Kunci: role conflict, role ambiguity, role overload, burnout, audito
HUBUNGAN PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) DENGAN KUALITAS LAPORAN KEUANGAN
No full textThis study aims to find out (1) the implementation of ERP in seven state-owned enterprises in Bandung, (2) the quality of financial statements in seven state-owned enterprises in Bandung that have implemented ERP, and (3) how the relationship of ERP implementation with the quality of financial statements at seven state- Bandung. The variables tested were Enterprise Resource Planning (ERP) and quality of financial statements. This study uses primary data for both variables in the form of questionnaires to seven State-Owned Enterprises in Bandung.The method used in this research is descriptive method. Population in this research is 20 SOEs in Bandung that have implemented ERP. Sampling technique used is Convenience Sampling so taken 7 SOEs from the population as a sample. The unit of analysis in this study is the financial manager. The hypothesis proposed in this study is "There is a strong relationship between the implementation of Enterprise Resource Planning (ERP) with the quality of financial statements". This hypothesis was tested by using Spearman Rank correlation statistical analysis while the coefficient of determination used to know how big the influence.From the result of the research, it can be concluded that (1) ERP implementation in seven SOEs in Bandung has very good with score 32,7; (2) the quality of financial statements at seven SOEs in Bandung City which have implemented ERP is very good with score 30,3; And (3) ERP implementation has a strong relationship with the quality of financial statements with correlation coefficient value 0.697. Based on the calculation of determination coefficient obtained 48.58% results, which means 48.58% quality of financial statements in seven SOEs in Bandung affected by Enterprise Resource Planning (ERP) and the remaining 51.42% influenced by other factors