Media Riset Akuntansi, Auditing & Informasi
Not a member yet
365 research outputs found
Sort by
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR LULUSAN SARJANA MENJADI AKUNTAN PUBLIK
Get PDFPurpose of this study was to analyze the factors that influence the selection of career as a public accountant. Factors measured in this study with variable professional recognition, labor market considerations, financial rewards, and intrinsic value of work.Data collected through questionnaires to the students of Trisakti University Faculty of Economics, Faculty of Law, and the Faculty of Art and Design. Used as a sample of 100 respondents. This study has two variables: the independent variable and the dependent variable, where the independent variable is professional recognition, labor market considerations, financial rewards, and intrinsic value of work. While the dependent variable is the selection of career as a public accountant.The analysis showed that in partial professionalpecognition and labourmarketconsiderations significant effect on selection of career as a public accountant. While variable financialreward and intrinsic value works partially no significant effect on selection of career as a public accountant. Kata kunci : Factors career choice as a Public Accountant, public accounting professio
KEGIATAN CSR PERUSAHAAN: PERSEPSI NASABAH BANK BCA DAN BANK MANDIRI
Get PDFThe background of this research was to determine the attitude of customers in Indonesia on different platforms CSR and CSR initiatives, their responses in order to obtain information about the perception of the company’s CSR activities.This study aims to analyze the perception of consumers towards CSR platform, CSR initiatives and CSR based on strategy marketing. This study used each of the 80 respondents to obtain information about their perceptions of CSR activities of the company. The calculation of the study using SPSS. In this study the analysis of the data used are qualitative and quantitative data. The results of this study both variables CSR Platform bank customers BCA and Bank Mandiri had a positive response, the variable CSR initiatives both bank customers and bank Bank Mandiri has a positive response, and variable Marketing Strategy CSR both bank customers and bank Bank Mandiri had a positive response
PENGARUH PERILAKU BELAJAR TERHADAP PRESTASI AKADEMIK MAHASISWA AKUNTANSI
No full textRiset ini menguji pengaruh perilaku belajar terhadap prestasi akademik mahasiswa akuntansi. Perilaku belajar diukur dengan kebiasaan mengikuti pelajaran, kebiasaan membaca buku teks, kunjungan ke perpustakaan dan kebiasaan menghadapi ujian, sedang prestasi akademik diproksi dengan indeks prestasi kumulatif (IPK). Data yang digunakan adalah data primer (diperoleh dengan menggunakan kuisioner tertutup dengan pengukuran skala Likert lima titik) dan data sekunder (I PK) dengan sampel mahasiswa akuntansi Universitas Syiah Kuala Banda Aceh. Alat analisis yang digunakan adalah regresi berganda. HasH analisis menunjukkan bahwa secara serentak faktor kebiasaan mengikuti pelajaran, kebiasaan membaca buku teks, kunjungan ke perpustakaan dan kebiasaan menghadapi ujian berpengaruh terhadap prestasi akademik mahasiswa, sementara secara parsial hanya faktor kunjungan ke perpustakaan dan kebiasaan menghadapi ujian yang signifikan.Kata kunci: perilaku belajar, mahasiswa akuntansi, prestasi akademi
ANALISIS TINGKAT KESEHATAN BANK DAN LUAS PENGUNGKAPAN PERISTIWA SETELAH TANGGAL NERACA PADA LAPORAN TAHUNAN PERBANKAN YANG TERDAFTAR DI BEJ
No full textBanking and monetary policy play an important role in Indonesian economic development. Many people and organizations are using banking services to save their money or make loans. Therefore, the most important thing that must be done by bank is keeping people\u27s trust to monetary system, through its close relationship with the coor-dinators and government institutions.To support the success of trustworthy and sound banking industrial develop-ment in Indonesia, it\u27s needed a complete, accurate, and reliable information about many things of banking activities. Subsequent event disclosure is one of the most important information disclosure that should be disclosed in annual banking report, because it\u27s very useful for an auditor to determine whether there\u27re something material that will be able to influence valuation or appraising of financial statements are being audited.The aim of this paper is to analyze sound banking standard and disclosure level of subsequent event on annual banking reports which are listed in Jakarta Stock Exchange, in 31 December 2001.The research methodology that used is co-relational descriptive analyses by getting data from annual banking reports in Jakarta Stock Exchange library. The result is there are a positive correlation between sound banking standard and disclosure level of subsequent event. But its correlation is very weak because the score is only 0.25. Meanwhile, 6.37% score of R square shows that subsequent event disclosure is more influenced by another factors besides sound banking standard.Keywords: Sound banking standard, disclosure level, subsequent event, annual banking reports
PENGARUH SAP BERBASIS AKRUAL, SISTEM INFORMASI AKUNTANSI, KUALITAS SDM, PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DI BADAN NASIONAL PENANGGULANGAN BENCANA
Get PDFThis Study objectives are to test the influence of Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, and Organizational Commitment affect the quality of Ministry/Board financial statements especially in National Board of Disaster Management (BNPB). This study population is the stakeholders of National Board of Disaster Management financial statement consisting of Authorized Budget User, Financial Bureau, Expenditure Treasurer, Assistant of Expenditure Treasurer, Commitment-Making Officer, and Internal Auditor in BNPB. Sample is determined by using Proportionate Stratified Random Sampling techniques. Using the Likert measurement scale and Inferensial Parametris data analysis. The hypothesis is tested comparatively. The result showed that The Impplementation of Accrual Based – Government Accounting Standard have a significant effect on the quality of financial statement, Impplementation of Accounting Information System have a significant effect on the quality of financial statement, Human Resourching Quality have a significant effect on the quality of financial statement, Internal Control have a siginificant effect on the quality of financial statement, and Organizational Commitment have a significant effect on the quality of financial statement. The maximum implementation of Accrual Based – Government Accounting Standard, Accounting Information System, Human Resorching Quality, Internal Control and Organizational Commitment will increase as well as the quality of financial statement in BNPB.Keywords: Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, Organizational Commitment, National Board of Disaster Management
PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSI AUDIT PADA UNIT ORGANISASI TNI ANGKATAN LAUT
Get PDFHe purpose of this study is to determine the influence of Locus of Control, self-esteem relating to ambition, professional commitment, personal performance of employees to acceptance of dysfunctional audit behavior. The data of this research is officer of examiner who work in Ispektorat Jenderal TNI Navy force as many as 74 people. The research methodology used is descriptive statistic with validity test, reliability test and simple linear regression test. The results of this study indicate that the locus of control and professional commitment have a significant positive influence on the acceptance of dysfunctional audit behavior, while the self-esteem associated with ambition, personal performance and turn over interntion significantly negatively affect the acceptance of dysfunctional audit behavior. In order to control the reception of dysfunctional audit behavior, Irjenal needs to encourage self-esteem enhancement, improved personal performance of pegwai and turn over intention.Key Word : Locus of Control,Self Esteem In Relation to Ambition, Profesional commitment, profesional, self rate employee performance , turn over intension, Disfungsional Auditor Behaviou
MANAJEMEN LABA, RETURN SAHAM, DAN KINERJA OPERASI SEBAGAI PEMODERASI
Get PDFThe purpose of this study was to determine the indications of the practice of earnings management at the time of the IPO, one year after the IPO, and two years after the IPO. This study also examined the effect of earnings management on stock returns and operating performance in moderating the relationship between earnings management and stock returns.The study sample comprised 33 firms that go public in the year 2007 to 2011 using a purposive sampling method. Earnings management is proxied by discretionary accruals using the Modified Jones Model, which used proxy for the stock return is cummulative abnormal returns (CAR), while for the company\u27s operating performance used proxy for the return on assets (ROA).The results showed that there were indications of earnings management at the time of the IPO, one year after the IPO, and two years after the IPO with a lower profit rate. No effect on earnings management is proxied by stock return cummulative abnormal returns (CAR). Operating performance of the company also can not moderate the relationship between earnings management with stock return. Keywords: Earning Management, Initial Public Offering, Cummulative Abnormal Return, Return On Asse
ANALISIS PENGARUH PENGETAHUAN, STRUKTUR MODAL, TERHADAP KINERJA SAHAM SYARIAH DALAM PERSPEKTIF ISLAM DENGAN PENDEKATAN CIRCULAR CAUSATIONDI BURSA EFEK INDONESIA
Get PDFThis study aims to determine the influence of knowledge and capital structure to the sharia stock performance in Islamic perspective with circular causation approach in the Indonesia Stock Exchange. This is a descriptive study to test the hypotheses of causality. The sample size is calculated by using the Slovin formula, and the Partial Least Square is used for data analysis and hypothesis testing. The results of this study indicate that the sharia stock performance is significantly and positively influenced by knowledge mediated by the capital structure. There is no effect of capital structure on the sharia stock performance mediated by knowledge; there is a significantly positive effect of knowledge on the capital structure mediated by the sharia stock performance; there is no effect of the sharia stock performance on the capital structure mediated by knowledge; there is a significantly positive effect of knowledge on the capital structure mediated by the sharia stock performance ; there is a significantly positive effect of knowledge on the sharia stock performance mediated by the capital structure. The unreal reciprocal effect exists only in the influence of capital structure to the sharia stock performance and the influence of the sharia stock performance to the capital structure. Key Word: Knowledge, Circular Causatio
PENGARUH MODAL INTELEKTUAL TERHADAP MANAJEMEN LABA RIIL DAN FUTURE STOCK RETURNS
Get PDFThis study aims to examine the influence of Intellectual Capital (IC) on Real Earnings Management (MR) and Future Stock Returns (FSR) in the manufacturing companies listed in Indonesia Stock Exchange (IDX). The data used was obtained using multiple regression of 27 companies manufacturing for the period 2007 to 2013. Model IC using VAICTM of Pulic (2000), Model Manajemen Laba Riil (MR) of Roychowdhury (2006) and the FSR of Sloan (1996). Model analysis of the test data is performed by Multiple Regression. The results showed a partial effect on the IC to MR- PROD, MR-DISX and MR-CFO. IC has affect the FSR significantly. The overall results of this study support the theory resourced-based and knowledge-based. Research of Intellectual Capital (IC) is a new one in Indonesia, so that the data associated with the IC is still difficult to obtain. Also there is no official standard referenced in particular the Financial Accounting Standards (IFRSs) Indonesia in calculating the IC. The paper shows that intellectual capital is an important element affecting the future stock returns with real earnings management as intervening. The paper’s finding suggest that it is necessary to improve the transparency of the accounting information, so as to reduce real earnings management, especially in cash flow operation and improve earnings quality to some extent, which provides valuable reference for the company’s decision. This paper extends prior research by addressing the potential effects of IC on future stock returns with real earnings management as intervening. The findings reported in this paper provide novel insights to the empirical financial accounting literature.Keyword: Intellectual capital, real earning management, future stock returns
PENGARUH PENGUNGKAPAN SUKARELA DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA
Get PDF Tujuan penelitian untuk mengetahui pengaruh pengungkapan sukarela dan pengungkapan tanggung jawab sosial perusahaan terhadap koefisien respon laba dengan komite audit dan kualitas audit sebagai variabel pemoderasi. Sampel yang digunakan adalah 73 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2014, sehingga jumlah observasi adalah 219. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini menggunakan metode analisis data panel. Alat analisis yang digunakan untuk pengujian hipotesis adalah Eviews 8.0.Hasil penelitian pada model tanpa memasukkan variabel mederasi menunjukkan bahwa pengungkapan tanggung jawab sosial perusahaan terbukti memiliki pengaruh pada koefisien respon laba. Sedangkan pengungkapan sukarela dan variabel kontrol tidak memiliki pengaruh terhadap koefisien respon laba. Pada model pengujian dengan memasukkan variabel moderasi yg diproksi dng kualitas audit dan komite audit menunjukkan hasil bahwa semua variabel tidak signifikan.Kata Kunci :Pengungkapan sukarela, Pengungkapan Tanggung Jawab Sosial Perusahaan, Koefisien Respon Laba, Komite Audit, Kualitas Audit