Jurnal Akuntansi Bisnis
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PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA BERBASIS AKTIVITAS REAL
Get PDFThis paper examines the effect of board characteristics and institutional ownership on real earnings management. Previous studies have shown that boards monotoring functions increasing as the ouside members increased and tended to decrease when they also serve as board commissioner in another company. Therefore, board commissioners independence are predicted to negatively effect real earnings managements, and the number of jobs that independent members takes in another company positively effect real earnings management. Meanwhile, the institutional ownership is predicted to reduce real earnings management. Firms samples are from Indonesia Stock Exchange in the period 2007-2010. Hypothesis testing is performed by multiple linear regression. The result findings are summarized as follows: 1) independence of the board of commissioners is inversely related to real earnings management, 2) firms having independent members who are also a member of board of commissioners in another company have higher real earnings management than firms with independent board that had not served same position in other companies, 3) institutional ownership negatively effect real earnings management, 4) managerial ownership negatively effect real earnings management
PENGARUH PERUBAHAN LABA BERSIH, PERUBAHAN LABA KOMPREHENSIF, DAN PERUBAHAN PERINGKAT OBLIGASI TERHADAP RETURN SAHAM
Get PDFThis study aims to investigate the influence of financial statements information that is
the change in net income and comprehensive income and changes in bond ratings
information on stock returns. The study was conducted for all companies listed on the
Stock Exchange and are doing the rating of bonds in the period 2002-2008. Results of
this study was change in net income is not a positive influence on stock returns, while
changes in comprehensive income and changes in bond ratings a positive effect on
stock returns
MEDIASI PERTUKARAN INFORMASI PADA PENGARUH INSENTIF TERHADAP KUALITAS KEPUTUSAN DENGAN KEPERCAYAAN SEBAGAI VARIABEL MODERATING
Get PDFPenelitian tentang pengaruh struktur insentif terhadap pertukaran informasi dan
kualitas keputusan telah dilakukan sebelumnya oleh Kelly (2010). Struktur insentif
yang digunakan adalah insentif grup dan individu. Riset kali ini merupakan
pengembangan dari penelitian Kelly (2010), yaitu dengan mempertimbangkan
variabel kepercayaan dalam kondisi grup. Partisipan dalam penelitian ini adalah
mahasiswa Universitas Katolik Soegijapranata Semarang. Teknik analisis data
dengan pengujian SmartPLS.
Dari hasil analisis data, didapatkan bahwa kepercayaan tidak memiliki efek kontijen
terhadap hubungan struktur insentif dan pertukaran informasi dan kepercayaan lebih
baik menjadi variabel independen daripada variabel moderasi. Hasil analisis yang
lain, didapatkan bahwa pertukaran informasi tidak dapat memediasi hubungan
struktur insentif dan kualitas keputusan. Sehingga dapat disimpulkan bahwa struktur
insentif dan kepercayaan tidak selalu bisa meningkatkan kinerja
EMPOWERMENT, MOTIVASI, DAN KINERJA: MENELITI DAMPAK FEEDBACK, REWARD DAN PREFERENSI RISIKO
Get PDFResearch on empowerment has been done previously by Thomas and Velthouse's
(1990), followed by Spreitzer and developed back by Drake, Wong, and Salter (2007).
Research conducted has the aim to determine whether there is causal relationship
between feedback, reward and risk preferences with the empowerment that is divided
in three dimension are impact, competence, and self-determination. Participants in
this study were students of Unika Soegijapranata, Semarang conditioned as an
employee with a random sampling. Data analysis techniques used were ANOVA and
Partial Least Square (PLS). The result can be seen that participants with feedback
condition had an influence on empowerment, empowerment dimensions, while the
impact and effect on the motivation and competence motivation has an influence on
performance. The conclusion from this study of performance-based reward and risk
preferences have no effect on empowerment, and competence dimensions of
empowerment that has no effect on motivation
PENGARUH PENGUKURAN KINERJA TERHADAP KEPUASAN KERJA DENGAN VARIABEL MODERATING TINGKAT KESULITAN TUJUAN
No full textResearch about the effect of performance measurement on job satisfaction using a variable procedural justice and trust in supervisor has been done previously by Lau and Sholihin (2005). This research is the development of research Lau and Sholihin (2005), that the influence of performance measurement on job satisfaction by considering variable goal difficulty as a moderating variable corresponding with the suggestions of research Lau and Sholihin (2005). Participants in this study were students of Soegijapranata Catholic University Semaran , conditioned as an employee with random sampling. The data analysis technique used ANOVA. From the analysis of data, it was found that employees whose performance is measured using nonfinancial have higher job satisfaction when the goal difficulty set higher than when the goal is a low level of difficulty. While employees whose performance is measured using financial measures have higher job satisfaction when the level of difficulty of the goals set lower than when high levels of goal difficulty. It can be concluded that the influence of performance measurement has joint effect on job satisfaction
PENGARUH KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION MELALUI KEPUASAN KERJA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL ANTESEDEN
Get PDFTingginya tingkat turnover intention yang terjadi di kalangan Kantor Akuntan Publik
membuat banyak Kantor Akuntan Publik harus mengalami kerugian, karena
seringkali Kantor Akuntan Publik hanya dijadikan sebagai batu loncatan untuk dapat
mencari karir yang lebih baik. Maka dengan adanya fenomena tersebut peneliti ingin
menguji apakah budaya organisasi, komitmen organisasi dan kepuasan kerja dapat
menurunkan tingkat turnover intention pada Kantor Akuntan Publik.
Penelitian ini menggunakan auditor dari 18 Kantor Akuntan publik di Semarang
sebagai sampel, dengan membagiakan kuesioner. Hasilnya ditemukan bahwa budaya
organisasi dalam penelitian ini mempermudah timbulnya komitmen organisasi yang
dapat menurunkan tingkat turnover intention, namun kepuasan kerja ditemukan tidak
dapat menjadi mediating antara pengaruh komitmen organisasi terhadap turnover
intention karena kepuasan kerja dalam penelitian ini tidak dapat meminimalkan
tingkat turnover intentio
PENGARUH KEADILAN TERHADAP KINERJA ANGGARAN DENGAN KEPUASAN ANGGARAN SEBAGAI VARIABEL INTERVENING
Get PDFKinerja anggaran merupakan pencapaian target anggaran. Target anggaran dapat
tercapai ketika ada keadilan atas anggaran yang diberikan, perlakuan atasan dan
prosedur penganggaran. Keadilan mengenai anggaran dinamakan keadilan distributif,
keadilan atas prosedur penganggaran dinamakan keadilan prosedural dan keadilan
atas perlakuan atasan terhadap bawahannya dinamakan keadilan interaksional.
Terpenuhinya keadilan distributif, prosedural dan interaksional dapat menimbulkan
kepuasan anggaran, yaitu kepuasan atas kerjasama dan dukungan yang diperoleh dari
atasan dan kepuasan atas proses penganggaran yang terjadi. Penelitian ini bertujuan
untuk menguji pengaruh keadilan terhadap kinerja anggaran melalui kepuasan
anggaran sebagai variabel intervening.
Penelitian ini merupakan replikasi dari penelitian Maiga, Adam S. (2006). Data
diperoleh dengan membagi kuesioner diperusahaan manufaktur di Semarang. Metode
sampling menggunakan metode Purposive Judgement Sampling, dengan kriteria
manajer yang memiliki tanggungjawab terhadap penyusunan anggaran. Hasil
penelitian menunjukkan hipotesis yang diajukan peneliti diterima
KARAKTERISTIK DEWAN KOMISARIS DAN AUDITOR
No full textThe financial report is a media that company uses to deliver financial information to external parties. In maintaining the quality of the financial statements, the role of the auditor is needed to bridge the gap between the interests of the principals with the agent. Previous researches found that auditor quality has a great impact on reported earnings. Auditors who have specialized industry can offer a higher quality audit compared with non-specialists. This study predict that experience in a particular industry are closely related to the auditor's ability to detect fraud. Using firms listed on Indonesia Stock Exchange of 2008-2012 period, this study shows that board size, firms size, ROA positivele effect auditor industry specialization choice and the ratio of debt negatively affect the auditor industry specializatio
FAKTOR INTERNAL DAN EXTERNAL YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFTimeliness and audit delay in financial reporting is a significant characteristic of
accounting information. Stale information is of little use to investors in their
investment decision-making processes. Undue delay in releasing financial
statements increases uncertainty associated with investment decisions. Therefore,
the objective of this research is to investigate the influence of intern factor such as
firm size, firm age, firm status, subsidiaries, existence of internal audit division,
profitability, solvability, total asset turn over, extraordinary items and the extern
factor such as public accountant size, public accountant age, auditor opinion
toward the audit delay and timeliness on manufacture companies that listed in
Indonesia Stock Exchange for the period 2006-2008. The hypothesis purpose were
tested by multiple linier regression models. The result shows subsidiaries, existence
of internal audit division and opinion auditor have influence on timeliness and audit
delay. On the other hand, firm size, firm age, public accountant size have influence
on timeliness and public accountant age have influence on audit dela
KEMAMPUAN HARGA SAHAM DALAM MENCERMINKAN EKSPEKTASI LABA MENDATANG: LABA PERMANEN, LABA TRANSITORI, DAN ARUS KAS
Get PDFThis study was conducted to provide empirical evidence about the effect of earnings
information consisting of permanent and transitory income and operating cash flow
to earnings and whether the stock price is able to reflect the earnings and cash flows
have been included in the upcoming earnings expectations.
The sample used in this study 81 companies included in the group LQ45 second half
period January 2004-July 2007. This study uses two models (prediction and pricing).
Results of this study indicate that current earnings and operating cash flows have a
significant positive effect on future earnings. While stock prices are not able to reflect
the information used in the model predictions. Investors underweight the information
permanent income, transitory income, and operating cash flow