Jurnal Riset Akuntansi dan Keuangan
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PENGARUH JOB CHARACTERISTIC TERHADAP SEMANGAT KERJA PEGAWAI
Get PDFThe role of human resources in an organization that is increasingly important with the increasing complexity of tasks, responsibilities, and challenges facing today's organizations. High-quality workforce one of which is driven by high morale. Thus will contribute to the advancement and survival of the organization. One of the factors that affect morale is a factor characteristics of the job is a factor that will make employees have a high morale
PENGARUH PROFIBILITAS DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL
Get PDFThe pulp paper industry in CSR disclosure has been heavily criticized because it often advertises itself but does not match performance. This research is generally intended to know the effect of profitability and environmental performance on the disclosure of social responsibility on the pulp paper and wood industries listed on BEI 2010-2013. The research method used is the method of causality research using two data collection techniques, namely through literature review and secondary data collection. The results obtained are as follows: 1. Profitability in the pulp paper and wood industry in BEI 2010-2013 is not good because the average every year always suffered losses, 2. Environmental performance in the pulp paper and wood industry in BEI 2010-2013 Is good enough, 3. Disclosure of responsibility on pulp paper and wood industry in BEI 2010-2013 is good enough, 4. There is a positive effect of profitability on corporate social responsibility disclosure, 5. There is a positive influence of environmental performance on the disclosure of social responsibility company. From these results can be concluded that based on regression calculation results obtained a positive effect between profitability and environmental performance on corporate social responsibility disclosure
PENGARUH ANTAR PERSPEKTIF NON KEUANGAN SERTA IMPLIKASINYA TERHADAP PERSPEKTIF KEUANGAN BERDASARKAN BALANCED SCORECARD
Get PDFThis study aims to determine the effect between non-financial perspective (learning and growth, internal business processes and customers) and its implications on financial perspective based on Balanced Scorecard at PT PLN (Persero) in 2002-2013.The method used in this research is descriptive and quantitative explanation. Sources of data in this study were obtained from secondary data. The secondary data consists of annual reports and statistical reports of PT PLN (Persero) obtained from the company website www.pln.co.id, as well as literature such as journals, previous research, and text book. This research uses Structural Equation Modeling - Partial Least Square (SEM-PLS) technique for multivariate analysis.In this research note that there is significant influence between non financial perspective at PT PLN (Persero) and there is significant influence from non-financial perspective to financial perspective
PENGARUH PENGALAMAN DAN PROFESIONALISME AKUNTAN FORENSIK TERHADAP KUALITAS BUKTI AUDIT GUNA MENGUNGKAP FRAUD
Get PDFThe purpose of this study is to find out how the influence of forensic accountant's experience and professionalism on the quality of audit evidence to reveal fraud. Hypothesis in this research is experience of forensic accountant have positive effect to quality of audit evidence to reveal fraud and professionalism of forensic accountant have positive effect to quality of audit evidence to reveal fraud. The research method used is associative method. While the technique of data analysis using correlation coefficient analysis and coefficient of determination analysis. Quantitative data is the primary data. Primary data in the form of questionnaires collected from forensic accountants at the Representative Board of Finance and Development of West Java Province. The results showed that forensic accountant experience and forensic accountant professionalism positively influence the quality of audit evidence to reveal frau
PENGARUH NILAI TUKAR TERHADAP HARGA SAHAM SETELAH INITIAL PUBLIC OFFERING (IPO)
Get PDFThis study aims to examine the effect of exchange rate on stock prices after Initial Public Offering (IPO) on companies listed on the Indonesia Stock Exchange. Observations made on 137 companies that conduct an IPO in the period of 2009 to 2014. The purposive sampling method undertaken in this study resulted in 78 companies that became the research sample. Data analysis technique used in this research is simple regression model. The test results prove that exchange rate has positive but not significant effect on stock price after IPO. The value of determination coefficient is 0.047 (4.7%) indicating that the exchange rate variation can only explain 4.7% against stock price variation after IPO. The other 95.3% is another variable not included in this study
PENERAPAN MODEL PEMBELAJARAN CONTEXTUAL TEACHING AND LEARNING DENGAN MENGGUNAKAN MEDIA MODUL DALAM MENINGKATKAN HASIL BELAJAR MATA PELAJARAN AKUNTANSI PADA SISWA SMA SE-KOTA BANDUNG
Get PDFThe results of student learning is a combination of various factors that affect the overall learning process. The phenomenon in this study is the lack of student learning outcomes are seen from the results of the national exam on economic subjects, especially the material accounting, one of the causes of the problems in the learning process, namely on how to give lessons conducted by teachers, and the use of instructional media, especially the media module.This study, use the method of the experiment to make a difference between the results of the study on the student teaching and learning by contextual the use of the media, the students are not using the models of the contextual teaching and learning to use media. Results of the analysis of 10 schools in the city of bandung at 8 school with the influence of contextual teaching and learning module, using this hypothesis can be seen from the increase is the result of study to students
ANALISIS PERBANDINGAN SISTEM TRADISIONAL DENGAN SISTEM ACTIVITY BASED COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI DI PT. PINDAD (PERSERO)
Get PDFCalculation of cost of good manufactured (COGM) is amount of all cost production used for processing raw materials into finished good in current period. Uncorrect calculation of COGM will give unfavorable effects for the company, because COGM has a function as basis for deciding the price and profit. This research used descriptive comparative design, which compares two variabels (Traditional System and Activity Based Costing [ABC]). Nazir (2004) mentioned that descriptive research makes sistematically ilustration about the observing phenomena. According to Sugiyono (2002), comparative research is a research that comparing two or more variable. Researcher did this research at PT. Pindad, Jl. Jend. Gatot Subroto 517 Bandung. PT. Pindad uses traditional system to calculate COGM, that is the reason for researcher to do this research. The research did from 2013, December untul 2014, January. The result of this research shows difference between traditional system and ABC system; COGM average of traditional system is lower than the ABC system. It means that COGM calculate uses ABC system give higher value than uses traditional system though the difference value was not too far
PENGARUH MANAJEMEN LABA, UKURAN DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS AUDIT TERHADAP BIAYA MODAL PERUSAHAAN
Get PDFThis research aims to determine the effect of earnings management, board of commissioners size, institutional ownership, and quality audits of the cost of capital for Badan Usaha Milik Negara (BUMN) in the period 2010-2012. Purposive sampling method used in determining the sample resulted in 23 of 141 observations were carried out on state-owned enterprises listed on BUMN for the period 2010-2012. The data analysis technique used in this research is multiple regression. The test results indicate that earnings management and institutional ownership partially negatively affect the cost of capital. The test results indicate that earnings management and institutional ownership partially negatively affect the cost of capital
PENGUJIAN COGNITIVE ABSORPTION TERHADAP KEPERCAYAAN-KEPERCAYAAN PENGGUNA UNTUK BERBAGI INFORMASI DI LINGKUNGAN VIRTUAL WORLDS
Get PDFVirtual Worlds (VWs) are media-rich cognitively engaging technologies that geographically dispersed organizations can use as a cost effective workplace collaboration tool. Using a sharing information in virtual worlds environment, the aims of this study is to investigate cognitive absorption within individual beliefs about the technology of virtual worlds use. Cognitive absorption, theorized as being exhibited through the five dimensions of temporal dissociation, focused immersion, heightened enjoyment, control, and curiosity, is posited to be a proximal antecedent of two important beliefs about technology use: perceived usefulness and perceived ease of use. A model, based on Bandura's Social Cognitive Theory, was developed to test number of variables as the antecedents of cognitive absorption, which include social factor and individual like familiarity and personal innovativeness.A sample of 218 respondents participated in the research. In informing the results, the study utilized the partial least square model with the support for SmartPLS 2.0 software. Our findings suggest that beliefs about VWs usage can be influenced by cognitive absorption. Significant relationships were found between familiarity and cognitive absorption, and between personal innovativeness and cognitive absorption. Theoretical and practical implications are offered.
PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Get PDFThe purpose of this study was to analyze the effect of profitability on dividend policy, to analyze the effect of the company's growth to dividend policy, to analyze the effect on the company's profitability and growth dividend policy.The object of research companies listed in Indonesia Stock Exchange the period 2008-2011. The number of samples is 26 companies, the samples were taken by using purposive sampling method. Tools of data analysis using linear regression.The results obtained from the analysis of the data is positive and significant effect of profitability on dividend policy, growth companies positive but not significant effect on dividend policy, profitability and corporate growth and a significant positive effect on dividendpolicy