Media Riset Akuntansi, Auditing & Informasi
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PENGARUH SIKLUS BISNIS, KAPASITAS HUTANG, PROFITABILITAS DAN NILAI PASAR TERHADAP REAKSI PASAR PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
No full textInvesments for stocks has a high risk compared with the other investments. Ability of company to make earnings is very demanded by investors in their investments to get dividend and maximized capital gain.The ability of company can be view by some aspects, there are, business cycle by Degree of Operating Leverage (DOL), debt capacity by Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR), profitability by Return on Equity (ROE) and Earnings Per Share (EPS), and market value by Price Earnings Ratio (PER).The objectives ofresearch are to analyze effect ofDegree of Operating Leverage (DOL), Debt to Equity Ratio (DER), Interest Coverage Ratio (ICR), Return on Equity (ROE), Earnings Per Share (EPS), dan Price Earnings Ratio (PER) to market stock price. The research use data of audited financial statements of manufacturing company from Indonesia Stock Exchange (Bursa Efek Indonesia) in period 2007 till 2009.The results show that as partial, DOL, ROED, PER, EPS, and DER significantly effect to market stock price, than ICR. Simultaneously, DOL, ROED, ICR, PER, EPS and DER significantly effect to market stock price
PENGARUH KONVERGENSI IFRS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFThis study was conducted to examine the effect of the third application of IAadoption of IFRS (namely PSAK 13 on Investment Property, PSAK 16 on Fixed Assets and PSAK 30 on Rent) particularly on the financial statements of the company. Test conducted on the influence of the application of the convergence of financial performanc as seen from the level of company size, activity, Solvency, Growth, Profitability, an Investment company performance and Testing the effect of convergence on the valu relevance of financial information from the company viewed the relevance value ne income and equity book value to price company stock. The study uses secondary data from the Indonesia Stock Exchange and th Indonesian Capital Market Directory (ICMD) in 2008 and 2009. From 149 non-financia companies (outside the Bank, not Banks Financial Institutions, Securities, an Insurance) with certain criteria, the authors obtained 100 companies are selected a testing samples of a Hypothesis one (H1), whereas samples testing hypothesis two (H2 using the 80 companies. Testing the hypothesis using two models of regression, testin hypothesis one (H1) using the Logistic Regression model (logit) and testing th hypothesis two (H2) using OLS linear regression model. Based on the results of dat analysis, the conclusion that the application of PSAK to IFRS convergence significan effect on financial performance and increased relevance value.Keywords: Convergence GAAP to IFRS, Financial Performance, Value Relevance o Earnings and Book Value Equity
KEBIJAKAN PEMERIKSAAN DIREKTORAT JENDERAL PAJAK SEBAGAI SARANA PENGUJIAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT
No full textTaxation assessment system which was been used Indonesian, is self assessment system. Taxpayers do to calculate and pay income tax, and to submit a Periodic Tax Return and an Annual Tax Return. Every Taxpayer shall be obliged to complete Tax Return correctly, completely, and clearly. That obligation was been tested by tax audit.Audit is a series of activities to collect and process data, information and or evidence conducted in an objective and professional manner based on an auditing standard in order to assess tax compliance and other objectives for enforcement of provisions of the tax laws. Director General of Taxes has the authority to conduct an audit to test complience of the Taxpayer and for other purposes in respect to the implementation of the tax laws
PEMAHAMAN KERANGKA DASAR PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PSAK PADA AKUNTAN PUBLIK
No full textThe objective of research is to analyze further about understanding framework for the preparation and presentation of financial statements by public accountant.The method used in this research is explanatory method. This study takes 30 public account offices as a sample. The sampling technique in this research is the random method. The instrument that used is descriptive statistics and test of differences by independent sample test. Independent variable is conceptual framework and dependent variable understands of public accountants. In this research, the writer use SPSS 11.5 with a significance level of 5%.The results show that there is a difference understanding level between senior public accountant and junior public accountant
PENGARUH KUALITAS AUDIT TERHADAP HUBUNGAN EARNINGS MANAGEMENT DAN RETURN SAHAM
Get PDFThe objective of the empirical study is to examine and to analyze the effect ofAudit Quality on the relation of Earnings Management and Stock Return. The other objective of this research is to compare two measurements of audit quality that is specialization industry auditor and brand name auditor. The sample of this empirical study is the manufacturing company that listed in Bursa Efek Indonesia (BEI) in 2009. The result of this empirical study are (1) the earnings management is positive directly have an impact to the stock return. (2) Audit Quality that was measure by specialization auditor and by brand name auditor showed that Audit Quality weaken off the positive impact of relation on earnings management to the stock return. In another word, Audit Quality is functioned to reduce market reaction failure caused by financial information which contained earnings management.Keywords: Earnings Management, Audit Quality, Industry SpecializationAuditor, Brand Name Auditor, Stock Retur
OPINI AUDIT GOING CONCERN : KAJIAN BERDASARKAN MODEK PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE DAN REPUTASI KANTOR AKUNTAN PUBLIK
Get PDFGoing concern audit opinion is the auditor\u27s 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\u27s growth , leverage and reputable CPA firm negatively effect revenue trends going concern audit opinion
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT
No full textThe purpose of this study to determinde the effect of competence and independence on audit quality. The variables which used in this research are competence and independence as a independent variable, and audit quality as a dependent variable. Competence is measured by knowledge, experience, and formal education, while independence is measured by auditor tenure, pressure from clients, peer review and nonaudit services. The results show that competence significantly influence on audit quality but independence has not significant influence on audit quality.Key words: Competence, Independence and Audit Qualit
PENGARUH BUDAYA PERUSAHAAN DAN KOMITMEN PERUSAHAAN TERHADAP INTENSITAS PERAN AKUNTANSI MANAJEMEN
No full textThe goals of the research are to find out and to analyze: (1) the influence of the company culture on the intensity of the management of accountancy role, (2) the influence of the company commitment on the intensity role of the management of accountancy, and (3) the influence of the culture and commitment of the company on the intensity of the management of accountancy role. The type of this research is hypothesis analysis research. And the objects of the research are the managers of the manufacture companies in Bogor. The method used for collecting the data is the one in which 100 questionnaires were delivered to the managers. Of 52% of the questionnaires returned, only 45% of it was qualified to be processed. The hypothesis, classical assumption and the quality of data are processed statistically. The results of the analyses are that (1) the culture of the company shows significant influence on the intensity of management of accountancy, (2) the commitment of the company also shows significant influence on the intensity of the management of accountancy, and (3) the culture and the commitment of the company show significant influence simultaneously on the intensity of the management of accountancy role. The conclusion of this research shows the same conclusion as performed by Eka Priastana Putra and Ainun Naim(2000) and M. Laras W. (2005) at the same case
Faktor-Faktor Yang Berpengaruh Terhadap Rentang Waktu Ketepatan Penyampaian Laporan Keuangan Ke Publik
No full textThe bertujuan penelitian ini untuk mengetahui pengaruh dari beberapa faktor pada laporan audit ketepatan waktu. Sampel terdaftar perusahaan diproduksi dari tahun 2005-2009. 77ze jumlah sampel 224 perusahaan. Faktor-faktor yang menyelidiki adalah profitabilitas, leverage, ukuran, opini audit, perubahan audit, dan laporan lag auidt laporan ketepatan waktu. Metode analisis menggunakan linier regresi. Hasil penelitian menunjukkan bahwa cmd opini audit laporan lag pemeriksaan significcmtly pengaruh laporan ketepatan waktu
REVIEW 10 PENELITIAN TENTANG PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA PARA MANAJER
No full textThis article is to review of ten researches in Indonesia which discussed the influency of budgeting participation toward the managerial performance. This article founds some variation of samples, methods, and conclusions of these researches. Ten researches are purposively selected with two conditions, the studies were conducted in Indonesia and after 2000. Based on the general review, these ten researches resulted vary conclusions, depended on the research variables. Nevertheless, most of researches found that budgeting participation affected managerial performance