Media Riset Akuntansi, Auditing & Informasi
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ANALISIS KEMAMPUAN BERPIKIR KRITIS AUDITOR INTERNAL PADA TAHAP PERENCANAAN AUDIT SISTEM MANAJEMEN MUTU DI UNIVERSITAS SURABAYA
Get PDFThis study aims to look at how critical thinking skills when planning the audit ofquality management system at the University of Surabaya. The background ofthis research is because there has been no previous study that discusses thecritical thinking skills and their relation to the audit planning process. In itspractice, this study used a qualitative approach and can be categorized as basicresearch by conducting interviews and document analysis as the primary methodfor obtaining the data. It is intended that the results of this study can actually see how the role of critical thinking skills of internal auditors during audit planning. The interviews were conducted at 3 Ubaya internal audit staff. In the other, the analysis is done using several documents were obtained as a result of information that reinforces interviews. From these results, it was found that there is a role of the auditor’s ability to think critically when planning the audit of quality management system in Ubaya. In addition, critical thinking skills possessed by the auditor may develop through experience and the training
FAKTOR FINANSIAL DAN NON FINANSIAL YANG MEMPENGARUHI AGRESIVITAS PAJAK DI INDONESIA
Get PDFTax aggressiveness conveys benefit in promoting tax payers’ efficiency, but alsobringing the risk at once. The efficiency can be reached through minimizing the tax payment. On the other hand, tax payers’ reputation and firm value may be weakened if the tax aggressiveness is put into opportunistic objective. This paper aims to investigate whether the financial and non-financial factors influence the tax aggressiveness. Financial factors comprise leverage and liquidity. Moreover, the nonfinancial factors cover the proportion of independent commissioners, audit committee and family ownership. Furthermore, the tax payers’ aggressiveness is measured by Effective Tax Rate. The research formulates five hypotheses which are tested using linear regression methods. Moreover, this research employs 72 firm years as samples, which covermanufacturing companies listed in the Indonesian Stock Exchange during 2010 until 2013. Those samples are sorted out by purposive sampling method. The samples are chosen using the purposive sampling method based on certain designated criterias. The result shows that financial factors consist of leverage and liquidity, and nonfinancial factor of audit committee positively influences the tax aggressiveness. While the proportion of independent commissioners and family ownership do not have significant influence toward tax aggressiveness. This finding implies that Indonesian companies tend to aggressive in avoiding the tax for the financial motives rather than non financial motives.Keywords: leverage, liquidity, independent commissioners, audit committee, family ownership, tax aggressivenes
PENGARUH UKURAN PERUSAHAAN,OPERATING LEVERAGE, DAN PERINGKAT OBLIGASI TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFThe purpose of this research is to examine the factors that impact income smoothing in Indonesia. The issues investigated in this research were factors such as company size, operating leverage,and the bond ratings. The data are collected from 24 listed companies in Indonesian Stocks Exchange (ISX). Selection process were using (purposive) sampling method. The sampling companies then classified into smoother and non smoother using Eckel’s model. The result shows that there are some companies listed in Indonesian Stocks Exchange that practice income smoothing. Data analysis worked by using Descriptive Statistic,Hosmer and Lemeshow test, Omnibus tests of model coefficients, Nagelkerke’s R Square, and Logistic Regression. Based on statistic test, the result show that the bond ratings influence on income smoothing. As for company size and operating leverage have no influence on income smoothing
ANALISIS HUBUNGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITYDENGAN KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFThe purpose of this research is determine the quality of Corporate Social Responsibility disclosure on the Mining Company’s through annual report, and analyze the relationship between social disclosure and financial performance on Mining Companies that are listed on Indonesia Stock Exchange. The sample in this research consist of 11 companies listed in Indonesia Stock Exchange in 2006, 2007, and 2008 period. Purposively used in this research. This research measures the variable of Corporate Social Responsibility by using a list of 79 items checklist issued by the Global Reporting Initiative (GRI) Guidelines, which is divided into 6 categories, there were Economy, Environtment, Human rights, Employee behavior, Responsibility of the product and Community. The result of this research indicates that Corporate Social Responsibility have positive relation with ROA and ROE company. This condition indicates company that have good finance performance, then disclosure of corporate social responsibilty will be wide, and company that wide disclosure of corporate social responsibility then company\u27s finance performance will be good
PENGARUH PROFESIONALISME PEMERIKSA PAJAK, KEPUASAN KERJA, KOMITMEN ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN
Get PDFThis research aimed to test the influence of job satisfaction, commitment organization and motivation on work performance employees for professional tax inspector. Data in research is done through distribute a questionnaire to examiner tax in East Jakarta namely KPP-Pratama Jakarta Pasar Rebo, Kpp-Pratama Jakarta Kramat Jati, Kpp-Pratama Jakarta Jatinegara, KPP-Pratama Jakarta Duren Sawit, Kpp-Pratama Jakarta Matraman, Kpp-Pratama Jakarta Pulogadung, Kpp-Pratama Jakarta Cakung 1, Kpp-Pratama Jakarta Cakung 2. The number of respondents sample are 72. The results show that work motivation significantly influence on performance. The other side, professionalism, job satisfaction and commitment do not influence performance
ANALISIS PENGARUH INDEPENDENSI AUDITOR EKSTERNAL DAN KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN
Get PDFThis research aims to determine whether the independence and firm characteristics affect the quality of firm financial statements. The data used in this research was the firm’s financial statement data of manufacturing firms listed on the Indonesian Stock Exchange during the years 2006-2007 with the sampling method using purposive sampling method. The research method used multiple regression analysis method. The result of this research are as follows: (1) the length of auditor-auditee relationship does not significantly influence the quality of financial reporting. (2) firm size significantly influence the qualityof financial reporting. (3) firm age significantly influence the quality of financial reporting. (4) liquidity does not affect the quality of financial reporting. (5) leverage does not affect the quality of financial reporting. (6) investment growth does not affect the quality of financial reporting
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Get PDFThe objective of this research is to provide emerical evidence about factors that influence on financial distress. The examines factors on this research are financial ratio from statements of income and balance sheet. The sample consist of 52 companies which had net income positive, 77 companies which had net income negative. The statistic method used to test on the research hypotesis is descriptive analysis method. This results show that current ratio, (current asset to current liabilities), return on equity (net income to equity), return on asset (net income to total assets), debt-equity ratio (total debt to total equity), and total assets turn over (sales to total assets) are a significant influence on financial distress
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT (STUDI PADA PERUSAHAAN-PERUSAHAAN SEKTOR JASA DI BEI)
No full textIn their investment decision making process, investors need companies information to make any decision regarding their investment. Mostly, they only have the financial information. The using of the non financial information regarding social aspect which is popularly known as Corporate Social Responsibility (CSR) also can be used as additional information for the investment decision making.The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies\u27 annual reports on the Earning Response Coefficient (ERC). Analytical tool for the study is regression analysis OLS cross sectional with Ridge Regression model. The sample of the study consist of 38 annual reports 2008 and 2009 of the companies in telecomunication, banking and financial services and transportation business listed at the Jakarta Stock Exchange (BEI).The result of the study by using ridge regression showed that there is no effect between CSR disclosures on ERC eventhough the study has already using BETA, PBV and Leverage variables. CSR disclosures didn\u27t have any effect on ERC. Investors still have no confidence on any social information provided annualy by the companies for their investment decision making. Also CSR disclosures in services business still be assumed as less important compared to the disclosures in mining or manufactures business.Based on the result of the study, for the further study we suggest as follows: (1) the addition of sectors besides services business, adding more samples, and the extension of exposure period. (2) Adding additional variables that can influence the ERC. (3) Giving more weight on the disclosure detail level and its measurement must be follow any international development on CSR (such as Global Reporting Initiatives) that should be suited with Indonesia\u27 condition
PENGARUH BUDAYA ORGANISASI TERHADAP INOVASI PRODUK PADA TV BERITA MILIK PEMERINTAH INDONESIA (STUDI KASUS PADA LPP TELEVISI REPUBLIK INDONESIA)
Get PDFIn the era of open competition and is very tight at this time, product innovation is not an option but a necessity. The changes and dynamics in market and also the environment in general, can not be ignored if you want to continue to survive in the business. Accordingly, this case study attempted to analyze on product innovation, particularly in relation to organizational culture. Case studies conducted at the Institute for Public Broadcasting (LPP) Televisi Republik Indonesia (TVRI) as a government-owned TV station news which is also the oldest TV station in Indonesia. The analysis focused on the influence of organizational culture - which includes the type of adhocracy and hierarchy culture - to product innovation in TVRI. Data were obtained through questionnaires to managers and staff of the news division field. With the method of multiple regression analysis, the results suggest that there are cultural influences of organizational culture that include adhocracy and hierarchyculture to product innovation either jointly or individually. The type of culture that encourages more product innovation happening in the LPP TVRI is adhocracy culture. This indicates that TVRI should immediately make the transition a culture that has been more dominant, the hierarchy culture, toward a more flexible and responsive to environmental changes, which is adhocracy culture. Thus expected to be able to support its role in maximazing the function of public institutions to provide more balanced information on the people of Indonesia
PENGARUH KINERJA SOSIAL DAN KINERJA KEUANGAN PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL INTERVENING TERHADAP NILAI PERUSAHAAN
Get PDFChanges in the level of public awareness regarding the development of business in Indonesia, creating a new awareness of the importance of implementing Corporate Social Responsibility (CSR). CSR implies that, every the company has a moral duty to be honest, obey the law, uphold the integrity and incorruptibility. CSR emphasizes that companies should develop ethical business practices and continuous (sustainable) economic, social and environmental. The aim research is to know the effect of social performance (environmental performance and product) and financial performance within CSRdisclosure as an intervening variable towards firm value. The sample used in this study as many as 84 companies from years of research 2005-2009. The analysis techniques used by using path analysis. The results are seen from the R2 value of 84.2% indicates that the performance of social (environmental performance and products) and financial performance of the company have contributed on disclosure of CSR are 84.2% and the rest is influenced by factors that are not included in the model. While the magnitude of the effect on firm value indicated by the R2 value of 53.8% means that the performance of social (environmental performance and products), corporate financial performance, and disclosure of CSR has an influence on enterprise value contribution of 53.8% is influenced by factors that are not included in the model