Media Riset Akuntansi, Auditing & Informasi
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OPINI AUDIT GOING CONCERN: KAJIAN BERDASARKAN MODEL PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE DAN REPUTASI KANTOR AKUNTAN PUBLIK
Get PDFGoing-concern audit opinion is the auditor’s opinion regarding the ability of the entity to maintain the viability of their business is one of the important things to consider users of financial statements to make decisions especially berinvestas decisions. This study aimed to examine the effect of bankruptcy prediction models (Altman revised model), growth companies (earnings), leverage and reputation of the public accounting firm of the admission trends going concern audit opinion. The sample used in this study consisted of 32 financial statements of listed manufacturing companies in Indonesia Stock Exchange (IDX) during the period 2007-2010. The sample was selected by using the purposive sampling method. In this research, data analysis using SPSS by binary logistic regression analysis to test the hypothesis. From the analysis in this study suggests that the use of bankruptcy prediction model (Altman revised model) positive effect on revenue trends going concern audit opinion, while the company’s growth, leverage and reputable CPA firm negatively affect revenue trends going concern audit opinion
KOS TRANSAKSI DAN KULTUR ORGANISASI: PERSPEKTIF PERTUKARAN PADA KANTOR AKUNTAN PUBLIK
No full textArtikel ini membahas kultur yang ada d kantorakuntan yang dianalisa dengan menggunakan perspektif kos transaksi. Tujuan analisa ini untuk memberikan tambahan wawasan berkenaan dengan minimalisasi kos transaksi yang dikaitkan dengan kultur, Perspektif pertukaran ini digunakan karena semua yang dilakukan dalam suatu organisasi tidak terlepas dari pertukaran antara kos dan benefit.Pentahasan dlakukan dengan memperhatikan multikulturyang ada ci kantor akuntan, yang dibedakan atas kulturbirokratis dan inovatif. Pada bagian akhir diberikan juga solusi yang bisa dilakukan dtinjau dari analisa kos transaksi dengan menvetatikan budaya yang melekat pada masing-masing unit kerja yang ada d kantor akuntanKata Kunci : Kos fransaksi, kultur, kantor akuntan publi
PERAN AKUNTANSI DALAM ERA CYBERSPACE
No full textThe advance in almost all aspects of technologies has changed almost all of our daily life and put our world in a different situation compared to that of situation 20 years ago. Economy, management, accounting, and decision science have also affected by such changes. The effect is enormous. If we do not have any effort to respond this change it will affect the future of our discipline and community. The paper discusses this phe-nomena and how those changes affect accounting, and the response of accounting profession, education program on those changes.Keywords: cyberspace, accounting, information, decision makin
MASALAH SOSIAL DALAM DUNIA BISNIS DI INDONESIA : SEBUAH PERSPEKTIF AKUNTANSI SOSIAL
No full textThe Collapse of Indonesian corporation, to some extent, due to its internal entity environment. The lack of social concern, showed by extent of social disclosure through financial report by entities is a root of the problem. So far the orientation of financial report only to shareholders. To create an effective communication between business and society the role of financial accounting is important Social Accounting argues that the going concern of a company cannot be separated from sodety. The paper argues that in Indonesian business needs social reporting to develop social stability and the healthy of economy and investment.Keywords: Social problem, Social environment, Social accounting, Social disclosure
PENGARUH KEBIJAKAN DEVIDEN TERHADAP LABA SATU TAHUN KE DEPAN
Get PDFEarning growth is one of the company’s goals in accounting report. Dividend payment is assumed to have a link in the change of the profit in the following year. Pecking Order Theory revealed that a change in dividend will give a negative impact towards profit change. However, this statement contradicts to Zhou and Rulland’s research (2006) which showed that dividend payout has a positive impact towards profit change in the following year. This research is in accordance with signaling theory which describes that dividend is a reflection of a good performance from the company, thus, it will invite investors to increase their investment share. With the increase in the investment, the company is expected to expand and increase its profit.The research is conducted in Indonesia towards all emitents in the manufactory sub sector by taking 95 research samples from companies that paid dividend in 2007, 2008,2009, and 2010. The research type is quantitative research with double regression analysis instrument. The dependent variable is the change of profit while the independent variable is dividend payout. Variable controls in this research are ROA, leverage, and size.The result of the research shows that dividend payout does not significantly influence the change of profit even though the number of co-efficient regression is positive. ROA and leverage variables significantly influence the change of profit while Size variable does not significantly influence it. In the maturity and stable level, the company will find it hard to increase the profit even though dividend payment is high.Keywords: Earning growth,Profit, ROA, Leverage and Size
PENGARUH EARNINGS, OPERATING CASH FLOW DAN ASSET GROWTH TERHADAP STOCK RETURN PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ 45 UNTUK PERIODE 2009-2011
Get PDFThe objective of this research is to test the impact of earnings, operating cash flow and asset growth to firm’s stock return which listed in LQ 45 index in Indonesian for 2009-2011. The result of this research is earnings, operating cash flow and asset growth have not significant effect to stock return both when those variabels is tested separately or silmutaneously. This result show that earnings, operating cash flow and asset growth are not only the one to be the basis of consideration for investor to make investment to get the stock return. Therefore, for making investment, investor should consider other factors which effect the firm’s stock return as macro economics and politics. Furthermore, from this result, be expected an improvement of quality financial statement which addopted IFRS.Keyword: Earnings, Operating Cash Flow, Asset Growth, Stock Return
PENGARUH PERILAKU TIDAK JUJUR DAN KOMPETENSI MORAL TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD) MAHASISWA AKUNTANSI
Get PDFThe objectives of this research is to analyze and provide empirical proves about the influences of dishonesty behavior dan moral competence towards academic fraud of accounting students. The variable used in the research are dishonesty behavior and moral competence. The population of the research is the accounting students from Trisakti University, Bina Nusantara University, and Indonesia Banking School. 242 respondents has been involved as sampels in the research.Data used in the research consist of primary data collected using a questionaire. Multiple regression analysis will be used in the data analysis to test the hypotheses, and the data will be tested using the 20 version of SPSS The result of the test shows us that dishonesty behavior is proven to have an effect on the academic fraud of accounting students. While moral competence has not shown an effect on the academic fraud of accounting students.Key words : Dishonesty Behavior, Moral Competence, Academic Fraud
ENVIRONMENTAL MANAGEMENT ACCOUNTING DI UNIVERSITAS: EVALUASI KESIAPAN IMPLEMENTASI EMA DALAM KONSUMSI KERTAS, LISTRIK DAN AIR
Get PDFThe environmental damage has become popular issue to be concerned by society, government and business industries sectors, recently. Some studies found that most pollutions contributed by industrial sectors, therefore many tools have been applied by companies to minimize the waste. However, not for profit organization, government and society should also be responsible for the occurrence of environmental damage for their miss-consumption on fuel, paper, electricity, water, etc. University as academic institution consumes some resources mostly on paper and electricity, to support their daily learning and administration activities. In managing the resources consumption and minimising the waste, university may also apply environmental management accounting (EMA), which have been implemented at most industrial sectors. This study aims to determine the level of readiness of implementation of EMA on academic institution which most deal with resources such as paper, water and electricity. The research object of this case study is Faculty Ebiz in Surabaya, focusing on the way they consume and manage the use of paper, electricity, and water. As a qualitative research, the study uses some methods to collect data, which consists of deep interviews with some keypersons, documents analysis on the policy and data of resources’ consumption level, and observation some activities on location as non-participant observer. The results reveal that Faculty Ebiz has not been fully implemented EMA concept in the way of paper, electricity, and water consumptions. This case study determine the willingness of green commitment, and some particular activities from the civitas- academica should be supported by physical and technical policy to ensure the effectiveness of EMA’s implementation
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’s 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
PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA BEBERAPA KAP AFLIASI ASING DAN KAP NON AFLIASI ASING DI JAKARTA)
Get PDFThis research was to obtain empirical evidence on the influence of Accountability, Competence, Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit with independence as Moderating Variable. The research was conducted by distributing questionnaires at several affiliated and non-affiliated registered public accountants located in Jakarta. Analysis modelused to test the hypotheses was multiple linear regression, these analysis was based on valid questionnaires from 117 respondents.These researchoutcomes concluded that the accountability and integrity of partially significant effect on the quality of audit, while the competence, professionalism, and objectivity had no effect on audit quality partially. In addition, this research proved that accountability moderated by theindependence significantly affected the quality of the audit, while the competence, professionalism, integrity and objectivity moderated byindependence had no significant effect on the quality of the audit