Jurnal Akuntansi Bisnis
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Pengaruh Belief Adjustment dan Locus Of Control Terhadap Teknik Penganggaran Modal dan Pengambilan Keputusan Proyek
Get PDFSignificant capital investment decision-making within the company. Capital
investment decisions to be taken include projects that are affected by capital
budgeting techniques including DCF techniques, and non-financial non-DCF.
Survey of capital budgeting techniques (Graham and Harvey, Kim et al., Klammer
et al., Pike, Ryan and Ryan, Schall et al., In Chen, 2008) and Chen study (2008)
using the contingency theory in the use of capital budgeting techniques the
background of this research.
The research was conducted with 85 participants experimented with techniques
derived from the Auditing Practicum class. The results of this study is the belief
adjustment and the LOC does not affect the capital budgeting techniques, but
instead affect the project decision. Moreover, it also acquired the locus of control
did not affect the relations of capital budgeting techniques in project decisions. So
it can be concluded that the project decision-making, capital budgeting techniques
used will influence the decision outcom
DAN INTERPERSONAL SKILL TERHADAP KINERJA MANAJER LINI
Get PDFManufacturing company is company that require high performance from everyone
involved. One of which is the line managers responsible for work activities related
to output or product, and oversees operational labors. Whether or not this
performance is influenced by leadership style and interpersonal skill the leader of
line managers. This study dicusses about different test of situasional Leadership
Style on the performance of line managers with interpersonal skill as an interaction
effect. The first hypothesis suggest that there is no performance difference
between leadership style that fits and does not fit with condition of line managers.
The result of the second hypothesis suggest that there is no performance difference
between the categories of situational leadership style with the interpersonal skill as
an interaction effect. Based on these results, it is expected that the company can
improve the performance of line managers by not only applying situational
leadership style that matches with the condition of line manager
PENGARUH DISKUSI REVIEW KERTAS KERJA AUDIT TERHADAP MOTIVASI DAN KINERJA AUDITOR PADA KAP DI SEMARANG
Get PDFDiscussion of paper review audit working paper is feedback that aims to ascertain
whether the audit process has been followed Public Accountants Professional
Standards (SPAP) are generally accepted. It also can improve the understanding of
the auditors relating to the audit work paper-making process because through the
process of discussion, reviewers can clarify questions, add information and evidence
related to the work during the paper making process, so as to produce a quality audit
working papers. This study aims to examine the influence of audit working paper
review the discussion of the performance auditor auditor through motivation as an
intervening variable. Data were obtained by distributing questionnaires in registered
public accounting firm in 2012 in Semarang. This research used purposive sampling
Judgement, and was obtained samples 35 respondents and technique analysis used
regression testing. The results of this study indicate that proposed research
hypothesis is accepted
PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN LEGAL ORIGIN TERHADAP MANAJEMEN LABA
Get PDFThe objective of the research are to find out empirical evidence about the effect of institutional ownership structure, firm size and legal origin on earnings management by companies Asia listed in New York Stock Exchange (NYSE). The role of earnings in compensation contracts and performance appraisal may be driving the emergence of earnings management. Measures of earnings management can be minimized by monitoring the management using the proportion of institutional ownership in the company. The complexity of the business and reputation of the company can raise the size of the company as part of the increasing influence of information asymmetry and earnings management. For companies listed on foreign stock markets, the legal system of the country of origin (legal origin) might impact on earnings management of the company.Companies in countries with civil law legal origin have higher earnings management than firms in countries with common law legal origin. Earnings management is measured using the modified Jones model of discretionary accruals as a proxy for earnings management. This study use 50 companies Asia listed in NYSE as sample, during the 2009-2011 year period of observation. Statistical test using multiple regression. This study obtained evidence that institutional ownership structure and firm size significantly negative effect on earnings management. While legal origin did not affect effect on earnings management of the company. This happens because the NYSE stock market is in a country with strong investor protection so that the legal origins of the Asia companies do not affect earnings management action
Pengaruh Internet Banking Terhadap Kinerja Perbankan di Indonesia (Studi Empiris Pada Bank yang Listing di BEI)
Get PDFThis study aimed to determine the effect of internet banking on banks' performance, in term of earning. Based on the analysis and discussion in the previous section, it can be concluded that results of this study show empirical evidence that the application of internet banking brings negative and significant effect on the growth of public bank earnings who use internet banking in Indonesia, based on financial statements in 2002 through 2011. The study also examines banking ratio such as size, capital, credit risk, expense management, liquidity and the two macro economic factors, namely inflation and economic growth on earnings. The stated ratio, such as size, capital, credit risk, expense management, inflation, economic growth and significant effect on earnings. For size and capital, those ratios bring positive and significant effect on earnings, while credit risk, expense management, inflation, a significant negative effect economic growth on earnings. In this study, liquidity variable brings non-significant positive effect on earnings
PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN UKURAN KAP TERHADAP FEE AUDIT EKSTERNAL
Get PDFThis study aims to analyze factors that influence the determination of external audit fees on all companies listed on Bursa Efek Indonesia (BEI). The factors tested in this study are independency of the board commissioner, size of the board commissioner, the meeting intensity of the board commissioner, the meeting intensity of the audit committee, firm size, subsidiaries, auditor size, and client risk. Collecting data is using purposive sampling method to all company listed in Bursa
Efek Indonesia (BEI) during 2009-2013. A total of 222 companies used as sample in this research. The result of this research showed that the meeting intensity of the board commissioner, firm size, subsidiaries, and auditor size have significant relationship on the external audit fees. However, independency of the board commissioner, size of the board commissioner, the meeting intensity of the audit committee, and client risk did not have significant influence with external audit fees
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT
Get PDFA good financial reporting quality is reflected in a good quality of earnings. Earnings Response Coefficient (ERC) measuring the power of relationships between accounting earnings and the stock price or usually called earning quality measurement. This study examines the effects of characteristic of the Asian and European firms on ERC. The characteristics based on four parameters: earnings persistence, leverage, firm size, and accruals quality. This study focus on Asian and European multinational companies which cross-listed in New York Stock Exchange (NYSE). They can be said that they have the same level with domestic companies in United States of America (USA), so that is a possibility of their earning quality will be responded to the same by investor without considering the characteristics of their companies and their state. This study was conducted in thirty six European manufacturing companies and fifty manufacturing companies cross-listed on the NYSE during the period 2008-2011. The data was collected by purposive sampling. Multiple linear regression is used in testing the data of this study.
This study provided evidences that earnings persistence, leverage, and accruals quality were positively affected the ERC both in Asian and European companies. While the firm size positively affected the ERC in Asian companies, but negatively affected the ERC in European companies. The difference was due to by the effect of the difference in quality companies that be responded differently by investors in the capital market for both companies. This study is expected to contributing positively investors for a better decision making
ANALISIS KINERJA IT DENGAN MENGGUNAKAN IT BSC (STUDI KASUS PADA CV. SINAR REJEKI JAYA)
Get PDFThe purpose of this research is to know how information system being implemented in
CV Sinar Rejeki Jaya. The model that being used to analyze the system is the IT BSC
(IT Balanced Scorecard). The results of this research found that the performance of
Distribution Application at CV Sinar Rejeki Jaya considered as good, based on four
perspective of IT BSC.
From Corporate Contribution Perspective, the Distribution Application proved that it
improves work efficiency, in term of time and financial efficiency. From User
orientation Perspective, the Distribution Application could gives ease to operational
process, user satisfaction, information needs, and has better performance. In
perspective of Operation excellence, the application has operational advantages,
security advantage, and ease of use. And the last perspective, which is Future
orientation perspective, The Distribution Application fasten and improves the whole
business process. It cuts unnecessary cost. By having this advantages, the company
could emphasize and concentrate on the business development
EARNING PER SHARE, BOOK VALUE EQUITY, DAN CASH FLOW OPERATION PADA BUY HOLD ABNORMAL RETURN PRIMARY TREND SAHAM LQ-45 (PERIODE 2010-2012)
Get PDFThe purpose of this study was to investigate the value relevance of accounting information (EPS, BVE, and CFO) against the decision of buying and holding stocks (buy and hold). This study uses regression model with abnormal return (BHAR) to see the value relevance of accounting information on the behavior of buying, selling and holding shares in the Indonesian Capital Market. Sample of companies used in this study, the LQ- 45 firms over three years (2010-2012). The study also looked phases that exist in the primary trend (accumulation phase, a public participation phase, the phase distribution). The results of this study, showing the value relevance of accounting information in the EPS trend of public participation phase
FAKTOR FAKTOR YANG MEMPENGARUHI PEMBELAJARAN ORGANISASI DAN KECEPATAN PENGEMBANGAN PRODUK BARU
Get PDFThis research focuses on the factors - factors that affect organizational learning and
new product development speed. This research seeks to examine whether the
communication frequency, bi-directional communication, and communication quality
can affect the organizational learning through functional conflict, and to examine
whether the organizational learning can affect the new product development speed. In
addition, this study also intends to seek the support of empirical evidence on the effect
of communication frequency of functional conflict. Based on the analysis of the
respondents (new product development team members who have been involved in the
new product development process), the communication frequency, bi-directional
communication, and communication quality can improve functional conflict. The
increased of functional conflict will then improve organizational learning. Then
ultimately, the increased of organizational learning will increase the new product
development speed