Media Riset Akuntansi, Auditing & Informasi
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PERSEPSI AKUNTAN DAN MANNER TENTANG ETIKA BISNIS
No full textThe fuction of accountant and manager was different so there maybe differences perception in understanding and practising the Business ethics. This research uses 148 Public Accountant, Management Accoountant and Educa-tional Accountant and Managers, total 317 respondentsThe reliability test of Business Ethics range from 0,87 - 0,93 and the validity was above significancy level 0-05 the data was distributed normally. This research found that there was no differences between Accountant and manager perception on under-standing and practicing businees ethics.Keyword: Business Ethics, accountant and manager perception
RERANGKA PENGATURAN TEKNOLOGI INFORMASI UNTUK ORGANISASI DI INDONESIA
No full textIntegration ofinfonnation system in organization’s business is a critical thing in titr‘s inionnatrbn economy are. Hence, informatron system will no longerbe seen as an enabler to achieve organization\u27s strategy, moreover, as an integral part of the strategy itself. To be able to gain competitive advantage, infonnation technology needs to be aligned with the organisation ‘s goal. Questions arise for organisation that implement information technology are how far the implementation of information technology has achieved the business goal? What is performance of informationtechnology processess in organisation? And what is the condition of information technology processess?This paper will explain about the development of information technology framework for organization in lndonesia. COBIT is used as a reference when develop this homework. The framework is developed through the observation over real implementation of infonnation technology in public hospital and university. Finally we found that the most important information technology processess are 20 processess.Keywords: framework, Information Technology Govemance. process. busines
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI DAN PENGGUNAAN SISTEM INFORMASI PADA PASAR SWALAYAN (HYPERMARKET, SUPERMARKET DAN MINIMARKET) YANG TERDAFTAR DI JAKARTA
Get PDFThis study aimed to analyze the factors that affect the interest of informationsystems and use of information systems in Supermarkets are using five factors: (1) Performance Expectations, (2) Expectations Enterprises, (3) Social factors, (4) Interest Utilization and information systems (5) The conditions that facilitateusers. This study took a sample of 60 Supermarket registered in Jakarta withconvenience sampling method. Results of this study prove that performanceexpectations have an influence on the interest of information systems, whileexpectations of business and Ssocial factors has no effect on the interest ofinformation systems. While interest in the utilization of information systems andconditions that facilitate the user has an influence on the use of informationsystems
BALANCE SHEET EFFECT SEBAGAI PENENTU DETERMINAN STRUKTUR MODAL ENAM BURSA EFEK PADA NEGARA-NEGARA ASEAN
Get PDFBalance sheet effect is due to the relationship between the external and internalfactors. The purpose of this study is to obtain the result: firm size, firm growth, financial risk, asset structure, non debt tax shield on capital structure; influence of internal factors, the influence of internal and external factors of the company’s capital structure. The research was conducted in countries of ASEAN6, namely Indonesia, Malaysia, Philippines, Singapore, Thailand and Vietnam. Unit of analysis of this study is that corporations have huge capitalization in 2008 until 2011. Data analysis using regression method Simultaneous and panels. The results showed: the size of the company has a positive and significant impact on the capital structure for ASEAN6 countries; growth has a negative and significant impact on the capital structure in the country of Malaysia, the Philippines, and Thailand; financial risk has a negative and significant impact on the capital structure in Singapore , asset structure has a positive and significant impact on the capital structure for Singapore, Malaysia, and the Philippines; non-debt tax shield and a significant negative effect on the capital structure for the State of Indonesia and Malaysia, the interest rate has no significant effect on the capital structure in cASEAN 6 countries; foreign exchange rate has a positive and significant effect for the Philippines; rate of inflation on capital structure has a negative and significant impact to the state of Indonesia, the Philippines, and Vietnam while Malaysia, Thailand and Singapore have a positive and significant impact; economic growth on the capital structure has a negative and significant impact to the state of Indonesia, the Philippines, and Vietnam while Negara Malaysia, Thailand and Singapore have a positive and significant impact; contained internal influence on the capital structure for six ASEAN countries; There are internal and external influences on capital structure for ASEAN6 countries
PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA PAJAK TERHADAP MANAJEMEN LABA DAN PERSISTENSI LABA
No full textThis study was conducted to examine the effect of book tax-differences in indicating the earnings persistence by first testing whether the listed companies manage their earnings to avoid losses. The number of samples used in this study is 79 firms to examine earnings management, and 26 firms to examine earnings persistance.The results show that samples manage their earnings to avoid losses. In addition, it is evident that the deferred tax expense and accruals jointly influence positively on the probability the company do earnings management. Partially large book-tax differences, operating cash flow, earnings and profit effect significantly on earnings persistence. The results also show that companies with large positive-book tax differences are shown to have lower earnings persistence than firms with small book tax differences. Moreover, companies with large positive book-tax differences show that the persistence od accruals for future earnings is lower than small firms with positive book-tax differences
Persepsi Mahasiswa Tentang Nilai-Nilai Etika Dalam Penyajian Pelaporan Keuangan Perusahaan yang Bertanggung Jawab
Get PDFThe aim of this research to know the perception of students about ethics values in professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics
PENGARUH EARNINGS MANAGEMENT TERHADAP FUTURE PROFITABILITY TERKAIT DENGAN OWNERSHIP STRUCTURE, FIRM SIZE DAN CORPORATE GOVERNANCE PRACTICES
Get PDFPenelitian ini bertujuan untuk mengetahui bagaimana pengaruh earningsmanagement terhadap future profitability badan usaha yang bergerak di sektor manufaktur yang terdaftar di Bursa Efek Indonesia, dan bagaimana efek dari struktur kepemilikan, ukuran perusahaan, dan praktik corporate governance (yang diproksikan oleh audit quality, independent board member, dan audit committee) terkait dampak earnings management terhadap future profitability badan usaha sektor manufaktur yang terdaftar di BEI. Penelitian ini menggunakan sampel berupa perusahaan sektor manufaktur yang terdaftar di PT Bursa Efek Indonesia pada periode 2008-2010. Jumlah sampel yang digunakan pada penelitian ini adalah sebanyak 262 observasi. Metode pengambilan sampel yang digunakan adalah probability sampling – judgment/purposive sampling. Variabel independen yang digunakan pada penelitian ini adalah earnings management (diproksikan oleh CFO, NDAC, dan DAC), ownership structure (diproksikan oleh DFAM dan INST), firmsize, dan corporate governance practice (diproksikan oleh AUDIT, BOD, dan AUDCOM). Variabel dependen pada penelitian ini adalah future profitability yang diproksikan oleh variabel “EARNt+1 dan CFOt+1. Hasil dari penelitian ini adalah (1) earnings management terbukti memiliki pengaruh yang signifikan terhadap future profitability badan usaha sektor manufaktur. Pengaruh yang muncul berbeda tergantung pada proksi yang digunakan; (2) ownership structure ternyata tidak memiliki pengaruh terhadap perilaku earnings management terkait future profitability badan usaha sektor manufaktur; (3) firmsize tidak mempengaruhi perilaku earnings management terkait future profitability badan usaha sektor manufaktur; corporate governance practice secara keseluruhan tidak efektif dalam mempengaruhi perilaku earnings management terkait future profitability badan usaha sektor manufaktur
PENGARUH PENGUKURAN KINERJA DENGAN ECONOMIC VALUE ADDED DAN EARNINGS PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ45 DI BURSA EFEK INDONESIA
Get PDFCompany’s financial performance can be measured using Economic Value Added and Earnings Per Share. The existence of these two methods, will demonstrate the company’s ability to earn a profit for a certain period and whether the company will create value or not. The purpose of this study is to prove the effect of the company’s financial performance using EVA and EPS on stock returns. Research study is a test of the hypothesis, the causal relationship. The sampling technique using purposive sampling, a total of 34 companies in 2010-2012.The analytical method used is regression testing. The results obtained from this study are incorporated in EVA LQ45 companies showed a positive effect on stock returns over the period 2010-2012.This indicates that the management company has succeeded in creating shareholder value and improve the life of the owner of the company, because the return is given as expected. However, this study also proved that the EPS has no effect on the stock return
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP RETURN SAHAM
Get PDFThe objective of this research is to analyze whether the factors such as institutionalownership and managerial ownership have influence to stock return. Sample inthis research consists of 53 manufacture and service industries that have listed inIndonesian Stock Exchange between the year 2001-2007 taken using purposivesampling method. Data analysis uses classical assumption tests prior to Multipleregressing Testing. The result of this research showed that on a significant rate5%, institutional ownership and managerial ownership have a positive andsignificant influence on stock return. While control variable gain or loss oncurrency, size and earnings volatility also proved to have significant influence onstock return. Only negative earnings hypothesis cannot be proven.Keyword: stock return, institutional ownership, managerial ownership, negativeearnings, gain or loss on currency, size and earnings volatility
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DANA PENSIUN
Get PDFThis research aims to investigate the factors that influence to the quality of pension fund financial reports, a proxy with earnings management. These factors related to corporate governance. This research using 22 Pension Fund in Indonesia, which was established and approved by the Minister of Finance until 2005 and still actively running the business as the Pension Fund by the end of 2009. The research period is taken is 4 years, starting in 2006 until 2009. This research used multiple linear regression model. The independent variable in this research include variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund that is predicted significant influence on the quality of pension fund financial reports. The result of this research showed that only the audit quality has positive and significant influence on the quality of Pension Fund financial reports, whereas for the variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund showed no significant effect on the quality of the financial reports of the Pension Fund. Variable types of the Pension Fund (sharia and non-sharia), no significant influence on the quality of Pension Fund financial reports, this can be expected because up to this time there are no special regulations for sharia Pension Funds. Sharia arrangements in relation to aspects of Sharia Pension Funds activities, such as guidelines for preparing the financial reports of Sharia Pension Fund is still using regulations that apply to non Sharia Pension Fund. Sima