Media Riset Akuntansi, Auditing & Informasi
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR EKSTERNAL MENURUT PERSEPSI BANKIR
No full textThe objective of this research is to analyze factors that influence external auditor independence on bankers perception. The factors are: (1) audit committee, (2) financial condition of the firm, (3) management advisory services, (4) level of audit firm competition, and (5) tenure of the audit firm. Research design which is used is quasi experiment Experimental design is used because the researcher\u27s objective are to find out banker\u27s perception on various condition of the firm, both in client and audit firm. Treatments are given by different questionair to 32 respondents that has been chosen randomy. Questionair which is used are adopted of Gill (1989). ANOVA (Analysis of Variance) and normality data tests are used to analyse data.The result of this research shows that: Maud& committee and management adidsory services are influence external auditor independence on banker\u27s perception, (2) financial condition of client firm, level of audit firm competition and tenure of the audit firm doesnl influence external auditor independence on banker\u27s perception. Actually, all factors are influence external auditor independence, but audit committee and management advisory services are influence external auditor independence significanty The results of this reaserth are relevance with Indonesia\u27s condition, which is in Indonesia, audit committee are demanded as a part of good corporate governance.Keywords: independence auditor, external auditor, banker\u27s perceptio
ANALISIS PRICE BOOK VALUE RATIO SEBAGAI KEPUTUSAN INVESTASI : Penelitian Pada Bursa Efek Jakarta
No full textPBV ratio can be used as at tool in fundamental analysis in determining of Investing strategy. Analysis of PBV ratio can help the investor to predict returns of an investment. This research is aimed to explore how PBV ratio relate to stock return, and how PBV ratio relate to fundamental factor of the company. Result of the research find that stocksthat is experienced undervalued will get higher returns and the stocks that is experienced overvalued will get lower retums.This research also analysed the fundamental factors that am predicted to have influence to PBV ratio. They are dividen policy (payout ratio), risk (beta), growth prospect (PAT-growth and EPS-growth) and profitability (ROE). None of these fac-tors that is consistently and significantly has influence to the PBV ratio.The research find that there is negative correlation between PBV ratio and stock return, that is consistent to the research held in many countries.Keywords: PBV ratio, fundamental analysis,investment strateg
PENGARUH ECONOMIC VALUE ADDED DAN FAKTOR LAINNYA TERHADAP HARGA PASAR SAHAM
No full textIn financial management perspective, the objective of the firm is maximizing firm value that reflects wealth of the owners. Firm value, so far is acknowledge as a fine parameter in measuring management performance. Acco4ding to many literature we know before, good perfonnance will absolutely increase value of stockholders\u27equity After ROl become famous parameter, nowadays managers look around for better measurement. EVA so far, become one of them and in many cases proved that objectives. This paperexamine EVA, a new comer benchmark and tool, as measure-ment of management performance that puled by stock price. In regression method used, we simply find that EVA has advantage. Result from this study found that EVA does better status rather than leverage ratio and ages, that reflect firms\u27 reputation before public.Keywords: EVA, DER, umurperusahaan, harga saha
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS
No full textThe purpose of the research is to find the influences of the firm size,the profitability, the existence of internal auditor division,and the public accountant size toward the audit delay and timelines.Fifty listed companies in Jakarta Stocks Exchange (JSX) were used as research sample. These listed companies were selected using (purposive) judgment sampling method. Analysis hypothesis using multiple regression, before hypothesis test, nor-mality data test using One Sample Kolmogorov-Smirnov Test.The result of regression model analyzing shows that audit delay is influenced by firm size. Also the result of regression model analyzing shows that timeliness is influenced firm size too.Keywords : audit delay,timeliness, firm size, profitability the existence of intemal au-ditor division, accountant public siz
HUBUNGAN ANTARA PENGUNGKAPAN ASPEK SOSIAL EKONOMITERHADAP SIZE, LIKUIDITAS, SOLVABILITAS DAN STRUKTUR KEPEMILIKAN (STUDIKASUS: JII DAN NON JII)
No full textToday, companies start to have concerning on social activities. Accounting as a business tool is required to respond business development. Accounting\u27s role emerges with social accounting to communicate companies social activities in order to get legitimation and to fulfil social accountability from both direct and indirect stakeholders. This research is aimed to know the disclosure of socio economic aspect of companies listed both at JII and Non JII and its relation with size, liquidity, solvability and ownership structure. Research sample consisted of the following industries listed in 2004: agricultural, mining and mining service, food and beverage, automotive, consumer goods, communication, transportation service, plastic and glass product, pharmaceuticals, real estate and property, lumber and wood product, electronic and office equipment and cement. Data analysis used in this study is two different mean and logistic analysis. The researchfinds that the average of social aspect disclosure for companies listed at JII are larger than companies listed at Non JII. This can be seen that the average of socio economic aspect disclosure at JII reached 38,53% and the most disclosed are consumer and product issue as of 63,33% followed by labor issue 57,43%, community issue 19,67% and environment and energy issue 13,67%. While for companies listed at Non JII, the average of socio economic disclosure aspect reached 34,11% andd the most disclosed are labor issue as of 59,95% followed by consumer and product issue 45,98%, community issue 18,56% and environment and energy issue 11,95%. The relation between size, liquidity, solvability and ownership structure for companies listed at JII after having variable reduction test, the result shows that only ln_size and ownership structure which are significant ata = 5%, whereas for the companies listed at Non JII only ownership structure which is significant at a = 5%.Keywords: Social Accounting, company size, liquidity, solvability and ownership structure
PENJELASAN POLA VOLUME PERDAGANGAN TRADER DENGAN DATA TRANSAKSI ORDER SAHAM DI BURSA EFEK INDONESIA
No full textThe objectives of this research is to explain pattern of behavior of trading volume intraday investor inform and investor uninformed, and analysis contribution of the both investors in explaining pattern behavior of investors trading volume in Indonesia Stock Exchange. Regression analysis result indicates that investor or trader informed is more contributionly in explaining trading volume pattern in all time intervals, but not all investors or traders uninformed contributions in all time intervals. Only order informed is more can explain trading volume pattern compared with order uninformed. Regression result finds that order status match have to share is determine trading volume pattern intraday. The role of more determined by INFBM and INFSM compared with UNFBM and UNFSM. While order status amend, open and withdraw is less have casting for determining trading volume pattern intraday. Some possibility of this development of researchs in the future, between the are test the relation of behavior of investors at trading volumes by dividing investor inform with block tradings. This division anticipated to give different response at trading volume pattern. usage of stock transaction data intraday before applying ofpre-opening in Indonesia Stock Exchange.Keywords: trading volume, investor behavior
PENGARUH TURNOVER INTENTIONS, SELF RATE EMPLOYEE PERFORMANCE, DAN SELF ESTEEM TERHADAP PENERIMAAN DYSFUNCTIONAL BEHAVIOR IN AUDIT DALAM PRESPEKTIF GENDER (Studi padaKantorAkuntanPublik Se- JawaTengah)
No full textThe objective of this research are: first, examining the effect of turnover intentions, self rate employee performance and self esteem on acceptance of dysfunctional behavior in audit, and second tested the differences on acceptance of dysfunctional behavior in audit for male and female auditor Hypotheses that proposed are turnover intentions and self esteem will have positive effect on acceptance of dysfunctional behavior in audit, while, self rate employee performance will has negative effect on acceptance of dysfunctional behavior in audit. The next hypotheses is the difference of acceptance of dysfunctional behavior in audit for male and female auditor. The population is auditors working in public accountant firm located in Central Java. Purposive random sampling used to take the samples. Data collection method that used is mail questionnaires method. Data analyze method is validity and reliability analysis, classic assumption analysis and hypotheses analysis that used multiple regression and independent sample t test. The results are all variables valid and reliable and fulfil classic assumption. The result of hypotheses analysis show that self rate employee performance will has positive significantly effect on acceptance of dysfunctional behavior in audit, while turnover intentions, and self esteem have insignificant positive effect on acceptance dysfunctional behavior. For gender prespective, acceptance of dysfunctional behavior in audit for male and female auditor isn \u27t different.Keywords: turnover intentions, self rate employee performanc, self esteem, acceptance of dysfunctional behavior in audit, gender
HUBUNGAN ANGGARAN PARTISIPASI, KECUKUPAN ANGGARAN, KOMITMEN ORGANISASI, MOIWASI DAN KINERJA MANAJERIAL DENGAN MODEL PERSAMAAN STRUKTURAL
No full textThis research objective is to study the effect of budget adequacy, organizational commitment, and motivation on the relationship between budget participation and managerial performance. Data collection used 201 respondents that managers participate in preparing budget in public listed in Indonesia.and its\u27 colleted by using questionnaire. Data analyzed by using structural equation model. This study found that budget participation have positive influenced on budget adequacy, but negative influence on organizational commitment. Budget participation have positive influenced on motivation but not significant. Budget participation have positive influenced on managerial performance. Budget adequacy have negative on managerial performance. Organizational commitment have positive influenced on managerial performance. Motivation have positive influenced on managerial performance. Budget participation influences on managerial performance directly more significant than through budget adequacy, organizational commitment, and motivation. The future research suggests it can be used by measurement model.Keywords: budget participation, budget adequacy, organizational commitment, motivation, managerial performance, structural equation model
PENGARUH KRISIS MONETER PADA KINERJA KEUANGAN DAN NILAIPERUSAHAAN
No full textThis study was aimed analyzing the monetary crisis on financial performance and corporation value effect.This study found that the monetary crisis affect on financial performance and corporation value. The study on 50 manufacturing companies consist of 25 companies variety business and industry and pharmacist notes at Jakarta Stock Exchange from 1992 to 2002 revealed that the monetary crisis cause decrease in financial performance and corporate value. Based on before and after mean financial and Tobin \u27s Q ratio, it found that the monetary crisis cause decrease in financial performance especially in 1998 and corporation value from 1998 to 2002. This study also found that based on each sector, the monetary crisis affect all financial ratio at sector one, especially in 1998 and 2000 and the monetary crisis just affect debt to equity ratio from to 2002 at sector two. Beside that the monetary crisis affect corporation value of all sectors.Keywords: Monetary crisis; financial ratio; Tobin\u27s Q; Financial Performance; Value of the firm
ANALISIS JUMLAH WAJIB PAJAK ORANG PRIBADI DILLHAT DARI JENIS PEKERJAAN DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA BEKASI UTARA
No full textStruktur Penerimaan Pemerintah has bergeser Dari ketergantungan luar negeri Bantuan Dan Minyak dan alam gas untuk review Pendapatan Pajak. Oleh KARENA ITU Sektor Perpajakan di Indonesia diperbarui. Beberapa tindakan has diambil Yang can menghasilkan Pendapatan Pajak ditunjukan kepada Pemerintah. Hal Penyanyi sejalan DENGAN Perpajakan reformasi di Tahun amandemen undang -undang Perpajakan Penyanyi Tahun 2000. Hal Penyanyi menunjukkan bahwa Pemerintah Mulai Fokus melakukan Perbaikan untuk review get LEBIH Banyak wajib Pajak through intensifikasi Dan ekstensifikasi Pajak Potensi. Mencari Google Artikel Harapan bahwa tindakan Penyanyi can be meningkatkan jumlah wajib Pajak terutama wajib Pajak Pribadi. PADA akhirnya, ITU akan berdampak PADA Pendapatan Pemerintah Pajak.Berdasarkan hasil temuan statistik Pengujian DENGAN using uji global, menyimpulkan bahwa Jangka Waktu pegawai Pemerintah Wajib Pajak Pribadi, pegawai Swasta Dan Tenaga kerja gratis di KPP Pratama Bekasi Utara memiliki Dampak Yang signifikan Terhadap Penerimaan Pendapatan Pajak Penghasilan, meskipun dampaknya randah. Berdasarkan Pengujian parsial, hasilnya menyimpulkan bahwa Jangka Waktu wajib Pajak Pribadi Dari pegawai Pemerintah, pegawai Swasta Dan Tenaga kerja gratis menghasilkan Dampak Yang signifikan Terhadap Penerimaan Pendapatan Pajak Penghasilan. UNTUK kontribusi wajib Pajak Pribadi berdasarkan pendudukannya Terhadap Penerimaan Pajak Penghasilan di KPP Pratama Bekasi Utara menunjukkan bahwa wajib Pajak Pribadi Dari pegawai Pemerintah menghasilkan Tanda kontribusi negatif flcantly. SEMENTARA ITU, kontribusi ofpersonal wajib Pajak Dari karyawan swasta menghasilkan kontribusi positif Beroperasi signifikan. UNTUK wajib Pajak Pribadi offree Tenaga kerja menunjukkan kontribusi positif, namun TIDAK signifikan.Kata kunci: Pajak Penghasilan, Personal Wajib Pajak, Pegawai Pemerintah, Karyawan Swasta, Dan Gratis Buru