Media Riset Akuntansi, Auditing & Informasi
Not a member yet
365 research outputs found
Sort by
INTERAKSI INFORMASI ASIMETRI, BUDAYA ORGANISASI, DAN GROUP COHESIVENESS DALAM HUBUNGAN ANTARAPARTISIPASI PENGANGGARAN DAN BUDGETARY SLACK (Studi kasus pada rumah sakit umum daerah se jawa tengah)
No full textThis objective of the research was examined the effect of budgetary participation on budgetary slack using information asymmetry, organizational culture, and group cohesiveness as moderating variables. Hypotheses that proposed is a high budgetary panicipation will have positive effect on budgetary slack. The information asymmetry, organizational culture, and group cohesiveness will have positive effect on budgetary slack The population is Region General Hospital that located in Central Java. Purposive random sampling used to take the samples. Data collection method that used is mail questionnaires method. Data analyze mediod is validity and reliabilit y analysis, clasic assumption analysis and hypotheses analysis that used multiple regression. The results are all variables valid and reliable and&CI clasic assumption. The result of hypotheses analysis show that budgetary participation have positive and significance effect on budgetary slack. Furthermore, information asymmetry and group cohesiveness have moderating variables in the relationship budgetary participation and budgetary slack,. but organizational culture with employee oriented do not have moderating variables in the relationship budgetary participation and budgetary slack.Key words: budgetary participation, information asymmetry, organizational culture, group cohesiveness, budgetary slac
ANALISIS HUBUNGAN ANTARA TINGKAT KEPATUHAN PENYAMPAIAN SPT TAHUNAN DAN SPT MASA DENGAN PENERIMAAN PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK JAKARTA PALMERAH)
No full textThe tax reform by The Directorate General of Taxation is in obtaining high level of tax compliance, high trust of tax administration and high productivity ofthe taxpayer. The main dimension ofthe tax compliance level of the taxpayer is whether they have submitted their monthly and yearly tax report or not. The goal of this research is to observe tax compliance level in submitting of monthly and yearly tax report that can influence the tax revenue. The basis of the theory is literature, tax regulation and tax laws, opinion from researcher or who was expert in the field of taxation. Method of data analysis are descriptive statistics test and hypothesis test. That hypothesis test used The Correlation of Pearson Product Moment Analysis. Recording to the research there is no the relationship linearly between tax compliance level in submitting of monthly and yearly tax report with the tax revenue.Keywood : Tax Compliance Level in Submitting of Submitting of Monthly and Yearly Tax Report, and Tax Revenu
THE IMPLEMENTATION OF PRODUCT PROFITABILITY ANALISYS STRATEGY IN INCREASING BUSINESS PERFORMANCE (CASE ILLUSTRATION: A GARMENT INDUSTRY IN BANDUNG)
No full textMore severe competition in business of today globalization, coupled with the scorching of economic condition, is demanding companies to constantly seek out ways to preserve their excellence performance, meaning \u27doing the right things right\u27 in order that they can achieve optimal performance. The deceptive belief that by increasing sales volume companies can increase their profit has caused them to accept orders over products and consequently increase costs no matter what difference each order made in activities consumption. The concept is based on idea \u27The smaller the production volume, the smaller the cost\u27. Accordingly, this idea leads to overstated calculation ofprofit in ABC (activity based costing), product cost calculation will differ with activities. Accordingly, this gives accurate and complete information about cost for activities and cost for every product. This way, managements know which product(s) is (are) profitable, which part of the operation is (are) efficient, how to make sound strategy to create maximum profit. Finally, this work will end up with an analysis over which product is profitable for a garment industry in Bandung: sweater, cardinal (long pants), or vestKeywords: business competition, activity based costing, traditional cost system, product profitabili
PRAKTEK SAMPLING AUDITOR DALAM PELAKSANAAN AUDIT
No full textThis study examines audit sampling practices by Indonesian auditors. Data for the study were collected from 105 auditors from public accounting firms in Jakarta. Analysis was done quantitatively to reveal that auditors do sampling in doing audit. Results also show that statistical sampling methods are used more often than non-statistical sampling methods. In using statistical sampling, simple random sampling is the technique used most often, while haphazard sampling is the technique used most often for the non-statistical sampling method. Most auditors received training of sampling while they are at college as well as while working. Auditors normally take precaution to manage bias while using non-statistical method
Pengaruh Tingkat Pengungkapan Sukarela Dalam Laporan Tahunan Terhadap Koefisien Respon Laba
No full textThe objectives of the research is to find out the impact of luntaty disclosures on earnings response coefficient (ERC). The populati n of this study was public manufacturing companies listed at Jakarta Stoc Exchange in 2005 period. There were 31 manufacturing companies meet th criteria was chosen as sample. This research is explanatory research, and th data analysis were treated as cross-section. Earning persistence, systematic risk company growth, leverage and company size which in prior stOies described ERC variation, in this research used as controlling vaable. The research hypothesis were tested using the multiple regression analysis. The result ofthis research before and after use the which described ERC variation show that voluntary disclosure had significantly negative influence on earnings response coefficientKeywords: Voluntary Disclosures, Earnings Response Coeficien
HUBUNGAN LABA BERSIH DAN ARUS KAS OPERASI TERHADAP DIVIDEN KAS PADA PERUSAHAAN PERDAGANGAN BESAR BARANG PRODUKSI DI BEJ PADA PERIODE 1999-2002
No full textFunds are important resources for an enterprise. Selling stocks is one way to collect funds from investors. Investors buy stocks and may get dividends. A company needs funds to operate the activities. According to this, company often has problems about how to obtain funds, how.to use them, and how to give it back with a proper rate of return. For investors, dividend distribution is important thing as well as company\u27s growth. Investors need to know the result of the net income and the dividend proportion that distributed to them because they have invested their funds to the company. According to management functions, the purpose of dividend distribution is to maximize stockholder\u27s wealth.The objective of this research is to determine the relationship between net income and operating cash flows with cash dividends. This research uses data of wholesale durable goods company listed in BEJ for period 1999 — 2002. Net income and operating cash flows are independence variables, cash dividends is dependence variables. This research uses descriptive statistics analysis, Pearson\u27s Correlation.The result is a positive significant relationship between net income and oper-ating cash flows with cash dividends. Significant relationship means that the value of cash dividends is influenced significantly by the value of net income and operating cash flows. Positive relationship happens when the value of independent variables which are net income and operating cash flows increase, in that result the increase of the value of dependent variable that is cash dividends and vice versa.From the result, the writer gives some suggestions. In distributing cash divi-dends, the company has to concern for amount of the net income. If there is insufficient cash, the company may distribute the other form of dividends, such as stock dividends.Keywords: Net Income, Operating Cash Flow, Cash Dividen
PRAKTIK PENGUNGKAPAN ASPEK TATA KELOLA PERUSAHAAN DALAM LAPORAN TAHUNAN DAN RELEVANSINYA BAGI INVESTOR (STUDI PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR)
No full textThe objectives of this research are to find out empirical evidence of (1) the value disclosures rank of the corporate governance disclosures to investor’s decisions, and (2) the impact of corporate governance disclosures on stocks price and stock transactions.The population of this study was listed companies in the manufacturing sector at the Jakarta Stock Exchange, and the sample was determined based on the following criteria: (a) the annual report ended 31 December, and (b) book value of equity is positive. There werw 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering annual report during 2001-2002. Corporate governance disclosures were measured by score based on investment manager opinion. The stock price and the transaction volume were measured based on average price and volume for three days observation. The research hypothesis were tested using multi regression with earnings per share and book value per share as control variables.The results of this research show that (1) disclosures of non financial performance and the background of independence commissioner and directors are the most relevance to investor’s decisions, (2) disclosures of corporate governance have significant impact on stock price and stock transactions
ANALISIS PENGUNGKAPAN SOSIAL PADA LAPORAN TAHUNAN
No full textThe aim of this study is to provide a view of social disclosure practices in company annual reports and analyses the different on these practices between high profile and low profile companies. A sample of 58 firms listed on Jakarta Stock Exchange is taken using the proportionate stratified random sampling method. Content analysis method is used to examine the 1999 annual reports with regard to the content, location and type of disclosure made by the sample, then to determined whether there is a significant difference on social disclosures made between high profile and low profile companies, a statistical analysis is done using the Z test. Fifty-five items are included in the social disclosures list, which are classified into 6 areas: customer and product, environment and energy, business alliances, stockholders, community involvement, and human resources.The results of this study shows that social disclosures in Indonesia were still relatively low, only 41,32% of the items included in the list was disclosed by the firms. The majority of social responsibility disclosures were in the areas of human resources. Most of the disclosures were located in the management report and notes on financial statement Types of the disclosures were mixed in narrative qualitative, quantitative non monetary, and quantitative monetary. The statistical test proved that there was a significant difference on social disclosures made by high profile and low profile companies. The disclosures made by high profile companies were higher than low profile companies. The results of partial testing on these practices in each area show that a significant difference between the two types of companies exists only in three areas: environment and energy, business alliances, and human resources areas. In the environment and energy and the human resources areas, social disclosures made by high profile companies were higher than low profile ones
PENG ARUH ORIENTASI PROFESIONAL TERHADAP KONFLIK PERAN DENGAN TIPE PENGENDALIAN SEBAGAI VARIABEL MODERATING
No full textThe number of professionals working in bureaucratic organisational settings has been increasing. The organisations may use either formal administrative or bureaucratic controls (output and behaviour controls). As employees, these professionals often expect their behaViOlft to be controlled only through the use informal contols such as self and social control process The confluence of a high professional orientation and abureaucratrccontrol environmental will cause role conflict. This study examines the level of conflict incurred experienced when a formal administrative controls, such as accounting control, are implemented in organisations dominated by professionals It also examines the relationship between role conflict and sub-unit performance. Respondents participated in the study were academics working in private university Questionnaires were administered to 250 academics. To assess whether the interaction between a high professional orientation and the control environmentalaffects role conflict, a multiple regression analysis was used. The impact of role conflict on sub-unit performance was tested by examining the correlation coefficients. The results showed that academics working in private university did not experience role conflict. Therefore, role conflict did not correlate with subunit performance.Key Words: Role Conflict, Orientation Professional, Control, Job Satisfaction and Sub-unit Performance