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ANALISIS PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI UNIVERSITAS JAMBI MENGENAI FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR
Get PDF This research aim to know difference of perception among accountancy student to chosening career as public accountant, company accountant, educator accountant, and governmental accountant about financial reward, professional training, professional confession, social values, work environment, consideration of market employ and personality. And kind of career most accounting students interested and uninterested. The sample of this research was taken about 135 respondents from the population 203 respondents. The data collection method is using survey with questionnaires instrument. The normality of the data was tested by implementing Kolmogorof Smirnov, the validity of the data was tested by implementing Correlated Item-Total Correlation and the reliability of the data was tested by implementing the Cronbach Alpha. This research is comparative research so hypothesis test in the research is using Kruskall-Wallis test. The result shows that the difference accounting student perception about factors influencing the career choices of the accounting student are financial reward, professional training, professional confession, work environment and consideration of market employ. But they don’t think more about social values and personality
STANDARISASI NILAI WAJAR DAN PENGGUNAAN METODE AKUNTANSI SEBAGAI UPAYA PENGENDALIAN PRAKTIK CREATIVE ACCOUNTING
Get PDFAccounting method choices offered by Indonesian Financial Accounting Standards set by Indonesia Chartered Accountant seems giving opportunities for legalization of creative accounting and earnings management practices. The presence of accounting methods constitute grey area as loopholes for every practitioners and companies to gain their intentions disregarding ethical aspect. Several motives and techniques emerging in business practice triggers tremendous impact to many aspects. According to standard setters, earnings management becomes important concern because of two reasons. Firstly, whatever the reason, earnings management practice attends to miss-lead financial statement which secondly, affects resource allocation eventually (Gumanti, 2003). Growing research found that there was a tendency to execute earnings management for short-term goals. Creative accounting and earnings management phenomenon has to be a consideration of every body such as business practitioners, academics, government, regulator, law enforcer, and communities so that even when the phenomenon could not be abolished, it can be expected to reduce negative effect comes from those two practices and preventing financial fraud that might arise from it
PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGGELAPAN PAJAK
Get PDFThis research aims to test university accounting students perception in tax evasion, which the respondents in this research were undergraduate and graduate accounting students in Jakarta. Total sample of this research was 121 respondents. The determination method sample that used is purposive sampling with judgement sampling, to test the hypothesis in this research.Researchers use different independent samplet-test. This research shows that there is no different perception between undergraduate and graduate accounting students in terms of tax evasion
THE EFFECT OF SIZE AND OWNERSHIPS STRUCTURE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN PUBLISHED ANNUAL REPORT (A Survey on Industries Company Listed in Indonesian Stock Exchange)
Get PDFThe purpose of this research was to know and analyze theeffect of size and ownerships structure on corporate socialresponsibility disclosure in published annual report in industries listedin Indonesian Stock Exchange. The selection of sample was done byusing method systematic random sampling. This research took 72companies as research samples. The checklist was used as theresearch instrument supported by documentation of the data which wastaken from Indonesian Capital Market Directory published in 2008 andAnnual Reports year end 31 December 2007. The result of this researchshows that company size, degree of domestic ownerships and degree offoreign ownerships influence corporate social responsibility disclosureas simultaneously although partially
THE ACCOUNTING INFORMATION SYSTEM FOR ASSET: HOW TO RECOGNIZE AND MEASURE ASSET IN THE CASE OF REPLACE, SELL AND DEPRECIATE TANGIBLE NON-CURRENT ASSET/TANGIBLE FIXED ASSET ACCORDING TO IAS / PSAK 16 AND IFRS 5
Get PDFChange of the reporting standard to the IFRS based for all types of financial reporting, the Indonesian Financial Accounting Standard (IFAS) or PSAK has been running it adjustment. PSAK 16 and IFRS 5 have their complete explanation on how the fixed asset has to be treated. Since IFRS became global financial reporting standard, fixed asset has to be count with fair value or fair market value. The uncertainty of that value have resulted a different way of treating fixed assets. The market value that assigned for fixed assets is difficult to predict; especially for counting all investments indicators in the financial reporting. Replacing, selling and depreciating the fixed asset are done regularly every certain period of time. It will be easy to acquire their value if the fixed asset is really one entity; it refers to no other part within the fixed asset itself. On the other hand, if the fixed asset is built from many pieces of parts then it would not be consider as simple as treating the fixed asset as on entity. The Accounting Information System (AIS) is accountant aided technology in order to simplify the work of valuation, acquiring, recognizing, measuring and recording process of it. In the case of replacing, selling and depreciating with upcoming new rule, AIS would help respectively. Through the CAIS (Computerize Accounting Information System), it helps to count the value (fair value) for fixed asset. Literature review and analysis were using as research methodology on this research paper in order to show an overview of CAIS and the expert system that helps to decide the amount of fair value or market value
PENGEMBANGAN KUALITAS PEMBELAJARAN AKUNTANSI PERPAJAKAN SEBAGAI UPAYA PENINGKATANKINERJA MAHASISWA
Get PDFThis study aimed to examine the effect of the learning process to the understanding of taxation and accounting student performance. This research is a quantitative research. Data was collected through questionnaires spread directly to the students who are taking courses accounting taxation. This research completed independent sample test to each variable in terms of gender and level. In addition, it tested the effect of the learning process variables on the understanding of tax accounting and accounting understanding of the influence of taxation on student performance. This study was conducted on 62 students. Statistical tests showed that students’ perceptions of understanding of accounting and tax accounting understanding in terms of gender have the same perception, but in terms of students' perceptions of force seems to have different perception. Students' perceptions on taxation and understanding the learning process both in terms of gender and class showed that they have the same perception. Regression testing results showed that the learning process based on the learning case has no significant impact on the understanding of tax accounting, while accounting understanding has a significant influence on student performance
KEPATUHAN WAJIB PAJAK BADAN PERUSAHAAN MANUFAKTUR DI SEMARANG DALAM PERSPEKTIF TAX PROFESSIONAL
Get PDFThis study aims to analyze the level of taxpayer compliance in the manufacturing company in Hyderabad. Objects in this study were manufacturing companies and large middle class, since most companies have a formal accounting system that allows tax professionals to report and calculate the tax correctly according to the Tax Act are applicable. The respondents in the study is a taxpayer (tax professionals) who already have experience as a tax professional manufacturing company for a minimum of 1 year and never fill out the SPT form. Companies that participated in this study amounted to 46 companies. Data were analyzed using Multiple regression Linier with software SPSS. Independent variables include attitude, subjective norm, perceived behavioral control and financial condition. While the dependent variable is corporate tax compliance. These results indicate that: (1) attitudes toward corporate tax compliance has a significant and positive effect (2) subjective norms on corporate tax compliance has a significant and positive effect (3) perceived behavioral control on corporate tax compliance has positively and significantly (4) financial condition of corporate tax compliance has positive and significant effect
Dampak Fluktuasi Dinamis Makro Ekonomi, IHSG, dan SIBOR Terhadap Jakarta Islamic Index
Get PDFCapital markets can be a leading indicator for the economy. Shariah Index has taken place in the process of Islamization of capital markets at once is Islamic capital market development. The purpose of this study to (1) know the description of the dynamics of JII, JCI, Index of Industrial Production, and SIBOR, (2) evaluate the response to shocks Jakarta Islamic Index stock index, the Index of Industrial Production, and SIBOR. Analysis using Vector Autoregression. VAR is built with consideration to minimize the theoretical approach capable of capturing economic phenomena. Description JII and JCI showed a similar pattern, the Index of Industrial Production has an increasing trend, while SIBOR fluctuates and tends to fall. Shocks that occurred in the JII, JCI and the Index of Industrial Production will be responded positively by JII, while the shocks that occurred in SIBOR will respond in the opposite direction
MENGGALI NILAI LAIN PRAKTIK AKUNTANSI MANAJEMEN PERSPEKTIF SOSIOLOGIS - INTERPRETIF (Studi Pada PT. Ttrm – Mdn)
Get PDFInterpretive-perspective has changed the traditional view point of accounting information as a mean of achieving goals. Interpretive-perspective could not simply suggests that mainstream accounting is the only mean of achieving goals when accounting discipline has ontologically proposed pre-given assumptions on organizational and individual objectives. This paper aims to investigate and to construct management accounting value called “sang lain” which was practiced in a company, by utilizing a research method called interpretive. The study result suggests that there were many other local management values in the company which have been practiced since long time ago and have been the strength and motivation of company business. The “sang lain” value of pricing, investment planning, budgeting, and revenue has been understood and been used as the basis of company practic
ANALISIS PERAN INTERGRITAS MANAJEMEN DALAM PENETAPAN TINGKAT MATERIALITAS
Get PDFAudit of financial statements intended to obtain reasonable assurance that financial statements are free of material misstatement. Auditor in planning and implementing audit concern with the problem material financial statement and not responsibility for error or deception is not material to the financial statements. Management integrity as principal support of quality control environment and the primary elements internal control that could affect the auditor’s decisions in the determination of materiality. Integrity is the ethical standard in the institution include management action to reduce or elimination the urge and temptation that my cause personnel to act dishonest, illegal or unethical. Though a qualitative methodology, researcher conduct studies on the role integrity management in the determination level of materiality. The research was conducted three stages, stages a thorough exploration, focus exploration and confirmation phase. Analysis of data with the logic of pairing patterns approach (Yin, 2002:140) include analysis domain and taxonomic analysis. Based on the results of research that integrity management is not major consideration in the determination of materiality