Media Riset Akuntansi, Auditing & Informasi
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SHOULD ISLAMIC ACCOUNTING STANDARD FOLLOW TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)? A LESSON FROM MALAYSIA
Get PDFIt has been clearly shown that financing based Islamic teaching has inherentcharacteristics as well as its accounting. For that reason, it may not be so easy to convert Islamic accounting standard into International Financial Reporting Standard (IFRS) as it may violate some basic principles of Islamic teaching.Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) still commits to have different accounting standard as it is based on the fiqh (maxims). Furthermore, some countries adopt directly or indirectly the concept in IFRS, for example, in Malaysia. This paper tries to show some evidences on accounting standard which does not have a strong foundation of Islamic teaching would like probably to change by its milieu, especially in the IFRS convergence trend. This is because Islamic accounting standard itself merely based on “the convention” of the so called Islamic scholars
TINJAUAN ETIKA ATAS PENGAMBILAN KEPUTUSAN AUDITOR BERDASARKAN PENDEKATAN MORAL
No full textThe purposes of this study are to find out whether professional auditor has under-stood ethic code values in Accountant Ethic Codes in Indonesia and whether there is correlation between ethic value understandings with decision-making based on moral standard approach.In this study the author uses descriptive and correlational research method. The purpose of descriptive method is to describe facts and the nature of research object systematically, actually and accurately. Whereas the purpose of correla-tional researches to see correlation between independent and dependent variables. The supporting variables used in this research are auditor understands of ethic values (properness, fair and moral value) and auditor\u27s decision making. Primary data gathered from questionnaire, whereas secondary data gathered from literatures, books, reports and other science writing.Based on the result of data analysis, the author concludes the auditors generally are less understood in ethic values as their guidance, thus decision making is not in accondance with the provision of Indonesian Accountant Commission, espe-cially in understanding of accountant ethic codes. In relation to responsible decision-making, the author concludes that there is correlation between ethic values understanding and such decision making. It is affected by properness, fair and moral factors that relate to decision-making.Keywords: ethics, auditor decision, moral
ANALISIS LAPORAN KEUANGAN DENGAN MENGGUNAKAN RASIO CAMEL DAN METODE ALTMAN SEBAGAI ALAT UNTUK MEMPREDIKSI TINGKAT KEGAGALAN USAHA BANK
No full textTujuan dad pane:titian ird adalah untuk mempredksi kebangkrutan suatu Bank dertgan menganalisa laporan keuangannya melalui rasio CAMEL dan metode ALTMAN. Langkah-langkahyang cigunakan penuris dalam penelitian ini adalah pertama mengulcur tingkatkesehatan bank selama duatahun bertuuttuutdangan menggunakan rasio CAMEL. Kemudian dad hasil rasio tersebut dibandngkan dengan menggunakan metode ALTMAN sebagai ukuran prediksi kebangkrutannya. Hasil penelitian menunjukkan keterkaitan antara rasio CAMEL dengan metode ALTMAN, dmana bank-bank yang dkategorikan kurang sehat dan cukup sehat akan dipredksi mengalami kebangknitan. Hal datas dharapkan dapat menjal masukan bagi bank-bank sebagai peringatan akan potensi kebangkrutan dan bisa mengantisipasi kebangkrutan tersebut dengan melakukan analisa terhadap rasio keuangan.Kata kunci Kebangkrutan, Rasio CAMEL, Metode ALTMA
PENGARUH FREE CASH FLOW TERHADAP UTANG
No full textThe objective of this research is to analysis and giving the empirical evidence about the free cas flow and the effect of it for debt policy of public companies in Indonesia. This research was using 66 samples of manufacturing companies in the year 2000 and 90 sample of manufacturing in the year 2001. This sample was elected based on purposive sampling, the hypothesis test is the simple tinier regres-sion.The result of this research showed that hypothesis were suppo4ted, there are influence of free cash flow to the debt policy. In the agency relationship there is differences interest between the principal and the manager also created agency problems that finally also create agency cost. In the shareholders (agents) point of view, this can be minimize by the third party (debtho!der) whose come by the debt policy. Increasing financing with debt will reduce the conflict between the sharehold-ers and the management.Keywords: Free cash flow, deb
PENGARUH GOOD CORPORATE GOVERNANCE DAN BUSINESS STRATEGY TERHADAP GOING CONCERN PERUSAHAAN
Get PDFThis study aims to see the influence of corporate governance and business strategy on going concern companies. Sampling method using purposive random sampling that is manufacturing company listed in Bursa Efek Indonesia (BEI) or Indonesia Stock Exchange for the year 2012-2014. The research method used multiple linear regression. Test results shown differentiation strategy has a significant positive effect on Companies’s going concern, while cost strategy and corporate governance have no significant effect on Companies’s going concern. Keywords: Good Corporate Governance, Business Strategy and Company’s Going Concern
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPERCAYAAN, KEPUASAN DAN RELATIONSHIP COMMITMENT PELANGGAN PADA INDUSTRI JASA
Get PDFThe service industry has a substantial contribution compared to agriculture and industry with state revenues. Nevertheless, Indonesia is still the smallest compared to other large populated countries. It also proves that Indonesia has not maximized in exploiting the ability of purchasing power and economic growth achieved. The focus of this paper is to investigate the commitment commitment as central to the development of mercantile marketing. The factors that influence commitment to generate strong relationships are by maintaining a relationship to the level of customer commitment with the company. In particular, examine the factors that influence trust and satisfaction of the customer commitment. Therefore the proposed proposition is the factors that influence (economic content, resource content, social content, emotional content) trust (belief), satisfaction (satisfaction) and customer commitment relationship in the service industry
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN PELAPORAN SERTA IMPLIKASINYA TERHADAP KUALITAS LABA
Get PDFThe purpose of this study is to test empirically whether is a significant effect between firm characteristics on the reporting disclosure, a significant effect between firm characteristics on the reporting disclosure through earnings quality, and a significant effect between the reporting disclosure on earning quality. to measure earnings quality, this study uses the Dechow and Dichev model (2002). Results of the study are that there is no relationship between firm characteristics with the reporting disclosure, exxept the size of the company; there is no relationship between firm characteristics and earnings quality through the reporting disclosure, and there is no relationship between the reporting disclosure with earnings quality
ANALISIS PENGARUH PENGETAHUAN, TATA KELOLA PERUSAHAAN TERHADAP SAHAM SYARIAH DALAM PERSPEKTIP ISLAM DENGAN PENDEKATAN CIRCULAR CAUSATION DI BURSA EFEK INDONESIA
Get PDFThe aim of this research is to prove and analyze the effects of knowledgeand corporate governance to sharia stocks. Moreover, the background of the research is based on the different philosophy between mainstream corporate governance and Islamic corporate governance. The methodology of this research applies to circular causation approach which the variables are endogeneity and reciprocal effects. The results of the research are; firstly, it indicates that there are significant positive effects of knowledge to sharia stocks, sharia stocks to knowledge, knowledge to corporate governance, and corporate governance to knowledge.Secondly, there are significant negative effects of corporate governance to sharia stocks and sharia stocks to corporate governance. The reciprocal positif effects are the form of interaction which complements among variables which contain manfaah and mashlaha, whereas the reciprocal negative effects are the form of interaction among variables that contain dharar
KRITIK TERHADAP PSAK PERBANKAN SYARIAH IAI DAN AAOIFI
No full textThe Conceptual framework for presentation of financial statement of Islamic bank and Accounting standards for Islamic banking have been formulated by Indonesian Asso-ciation of Accountants (cooperated with Bank Indonesia, Indonesia central bank.. The standards are called PSAK (Pemyataan Standard Akuntansi Keuangan). The frame-work and the standards, mainly, has refered to the MOIFI standard for Islamic bank-ing. This paper discusses the the content of the those two promulgations (MOIFI and PSAK) and also criticizes the lack of lawhid" concept in those two. The author argues that those two standards still based on the conventional accounting philosophy in which the capitalist interest is mainly the focus of the information disclosure.Keywords: Islamic accounting, accounting standard, Islamic banking, Indonesian accounting standard (PSAK
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY
Get PDFThis research aims to obtain empirical evidence about the direct effect of GoodCorporate Governance (GCG) on firm value and the indirect effect of GCG on firm value through Corporate Social Responsibility (CSR). Good Corporate Governance elements which were used in this research, board of director size, number of board of director meetings, number of board independent commissioner, number of audit committee meetings, nomination and remuneration committee. This research also used firm’s size, firm’s age and type of industry as control variable. The population of this research was all companies that listed in Indonesian Stock Exchange (IDX) in 2010. Total sample in this research are 215 firms that selected with purposive sampling. Structural Equation Modeling (SEM) was used to analyze the direct and indirect effect of GCG on firm value through CSR. The result of this research indicates that the GCG which shown as number of board of director have significant direct effect influence on firm value, meanwhile for the indirect effect number of audit committee meetings has significant influence on firm value through CSR. The firm’s size and type of industry as variable control also have a significant influence on CSR, meanwhile firm’s age have no significant influence on CSR