Media Riset Akuntansi, Auditing & Informasi
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PENGARUH KINERJA KEUANGAN TERHADAP TINGKAT BAGI HASIL SIMPANAN MUDHARABAH BANK SYARIAH : SURVEI PADA BANK MUAMALAT INDONESIA TBK
No full textThe objective of this research is to know financial performance the relationship Bank syariah to deposit sharing holder level of mudharabah by using Bank Muamalat Indonesia as research object. Other objective is as one of the study medium banking of Bank Syariah specially and Syariah economics in general.The test in this research uses deposit sharing holder level of mudharabah as dependent variable and financial ratio those are ROA, ROE, FDR, GWM, BOPO, NIM and CAR as its variable. This ratios is as financial ratio which used consistently by Bureau Research of Infobank in assessing and rating banking of national. Data which is used in this research is annual financial statement of publication of PT Bank Muamalat Indonesia Tbk for year 1999-2003 which made no difference in intropolation data.By using analyzer of SPSS 11.0 for windows model multiple linear regression, equation of new regression get away classic assumption test if ROE variable and of GWM released from equation because the happening of multicolinerity. Result of this test can be concluded that 90.1% variance of variable amount Sharing Holder can be explained by variance from is tyhe fifth of independent variable, while 9.9% other explained by other variable outside that used model. Then, assess of constant © 16.556 with significant level 0.000 indicating that there is free variable which included into model and individually that have influenced of significant in explaining variable of Sharing Holder.F-Test conducted, that has proved that significant level is 0.000 the fifth of independent variable by together have correlation which are positive and significant toward deposit sharing holder level of mudharabah. But F-Test by parsial show only BOPO variable and NIM owning positive correlation and significant toward deposit sharing holder level of mudharabah with R each 0.55 and 0.616, while ROA, FDR variable, and CAR do not significant to deposit sharing holder level of mudharabah with value of significant each 0.950, 0.300, and 0.179
QUERY BY EXAMPLE: ALTERNATIF AUDIT TOOLS UNTUK MENUNJANG PENUGASAN AUDITOR DALAM PENGUJIAN SUBSTANTIF
No full textAlong with the growth of the information technology (IT), several audit tools are developed to help the auditorto do theirduties efficiently and effectively. ACL and IDEA are the popularexamples of the audit tools nowadays. However; for small and medium public accountants (KAP) and aUsaha Kecil Menengahn (UKM) business sectors, ACL and IDEA audit tools pricing are very expensive. Moreover, based on preliminary survey, many companies have already recorded theirtransactions into a database. It motivates a study to optimize the database features that has been owned by KAP and UKM as audit tools. Therefore the companies can reduce theirinvestment. In this paper, researchers propose the use of \u27Query By Example" (QBE) in Microsoft Access database as the audit tools. QBE is expected as one of alternative of audit tools that can assist auditor task, especially in substantive test.Key words : Information Technology (IT), audit tools, Query By Example (QBE
MANAJEMEN LABA, KUALITAS LABA DAN KREDIBILITAS LAPORAN KEUANGAN
No full textThe article shows about impact of earning management, especially in earning quality and credibility of financial report. Arrangement the article is based to literature and research prevously. Earning management is an terminology and topic which very important to understand in comprehension by the user of financial report.Financial report be conviced as a quantitative information which very useful in taking a decision. Many companies are very often to provide a financial report in well presentation to maximaize of prosperity and company market value, it is called earning management. In that case same treatments are able to applied as long as in right principles. Yet it can make a miss decision making and to result low quality of earnings.The high earning quality is earning which describe business prospect and realistic management treatment in considering reality business. A company earning report with a low quality same as incredible financial report
INDEPENDENSI AKUNTAN PUBLIK : SEBUAH REKAPITULASI
Get PDFSo far, auditor’s independence has been the central theme of auditing- related discussions. Since the birth of auditing pmfessbn, these kinds of discussions has already existed. This paper attempts to recollect part of those discussions by reviewing die relevant literatures. This recollection is not the first attempt that has ever been done, but this paper is particularly unique in these respects, (1) it not only reviews the researches on auditor\u27s independence, but also reviews the discussions about what is the meaning of “auditor’s independence’by different auditing-experts, (2) it includes die conceptual frameworks of the perceptions on auditor’s independence, and (3) it attempts to summarize the issues of “where we are now" and “where we are heading for” on auditor’s independence. This literatures-review reveals that the discussion on both research-results and die meaning of auditor’s independence has been and will be always inconclusive. At die end of this paper, the conceptual framework of perception on auditor\u27s independence is presented in the hope that it will guide the future discussions about the same topic
Anomalies In Asian Stock Market
No full textAnomaly phenomena in many stock markets show various results achieved by each researcher. The various results very much depend on time and method used. Most of Asian Stock Market is emerging market. The objective in this research are to know market anomalies, especially those of weekend effect, turn of the month effect, and turn of the yeareffect, in Asian stock markets region. The analysis methods to test for market anomalies are GARCH and AAIOVA. The result in this research is: anomalies that happen on weekend effect and turn of the month effect. Anomalies on the turn of the year effect in this research show no significant result. Anomaly will occur in several condition, in weekend and early of the week, turn of and first the month. Anomaly will happen also in several event, such as; independent and religious day.Key words : Emerging market, GARCH, ANOVA, market anomaly, weekend effect, turn of the month effect, and turn of the year effect
Pengaruh Partisipasi Dalam Penyusunan Anggaran Terhadap Kinerja Manajerial dan Motivasi Sebagai Variabel Intervening
No full textThe research objective is to examine the effect of budget participation on managerial performance and motivation as intervening variable. These respondents involve managers those participate in preparing budget in public manufacturing firms. Data were collected by using random sampling method and analyzed by structural equation model. This research finds that budget participation has positive and significant effect on motivation and managerial performance. Meanwhile motivation has positive and significant effect on managerial performance. This research has limitations. First, the sample of this research is managers that participate in preparing budget. Second, data were analyzed by using path analysis that has limitation. So, future research suggests by using simultaneous equation to eliminate errors. This model is called structural equation model
ANALISIS HUBUNGAN PENGALAMAN ORGANISASI, EVALUASI TERHADAP KINERJA DAN HASIL KARIR AUDITOR PADA KAP : PENGUJIAN PENGARUH GENDER
No full textThis research observed the effect of gender difference to the organizational expe-rience, performance evaluation and career outcomes in accounting firm. This research also observed the relationship between variable of organizational experience and variable of performance evaluation, and relationship between variable of performance evaluation and variable of career outcomes. The integration is put into research model that was adopted from Greenhouse et al. (1990).The samples of this research are auditors and supervisors working in major account-ing firm. Data from the samples were obtained through questionnaires. The test of hypothesis used Analysis of Variance (ANOVA) and correlation test.The result of the research shows that in terms of organizational experience, perfor-mance evaluation and career outcomes, there is no significant difference between male auditor and female auditor. The research test indicates that there is a positive correlation between variable of organizational experience and variable of performance evalua-tion, and also between variable of performance evaluation and variable of career outcomes.Keywords: gender, job satisfaction, organization accountant, career outcomes
ANALISIS HUBUNGAN ANTARA LABA AKUNTANSI DAN LABA TUNAI DENGAN DIVIDEN KAS
No full textThe objective of the msearch is to examine the relationship between ac-counting income and cash income with cash dividend of consumergood industrylisted in Jakarta Stock Exchange . This adopted correlational method, which determined whether there was relation orcorrelation between accounting income and cashThe variables understudy were accounting income, cash income and cash dividend. The sou4ce of this research data was secondary data, in the form of annual financial statement published by Pusat Referensi Pasar Modal Bursa Efek Jakarta . The analysis used were Spearman\u27s Rank correlation coefficient.The result of the analysis and discussion revealed that there was positive and significant relationship between accounting income with cash dividend and cash income with cash dividend , where the accounting income has greater influence on cash &Mend compared with cash income.Keywords :Accounting income, cash income, cash dividends
PENERAPAN STANDARD AKUNTANSI INTERNASIONAL OLEH PERUSAHAAN PUBLIK DI INDONESIA
No full textAdopting international accounting standard shall be beneficial to fins listed in stock exchange. This research investigates the extent to which the disclosure require-ment of Intemational Accounting StandardsliAS-1) for presentation of financial state-ments are complied by the listed companies in Jakarta Stock Exchange. The financial reports of 280 companies listed in Jakarta Stock Exchange were examined. The study concludes that in general listed companies in Jakarta do not comply fully with lAS-1 requirements. In items of "components of financial statements", "disclosure of income statement", \u27timeliness", "comparability", "stock information" they do comply with the international standard. For the other items, " compliance", "going concern", °divi-dend", "description of reserves", "reclassification", they tend not to comply with the requirements. The study found also there are differences of size of the companies toward "timeliness\u27 and "disclosure", differences of types of auditor on compliance to "disclosure", and pmfitability of the companies on "going concern".Key words : compliance, financial report, accounting standard, intemational, jakarta stock exchange
PERSEPSI TO EXECUTIVE (SEKTOR PUBLIK DAN SWASTA) TERHADAP FUNGSI INTERNAL AUDIT : SEBUAH STUDI EMPIRIS
No full textThe main purpose of this research is to find out: (1) on how the Top Executive give their perception against the function of internal audit, and (2) on differences, if any, between perception of public Top Executive and private Top Executive against internal audit.The method that is used to collect data was based on survey method and convenience sampling. Primary data was taken from closed questionnaire, taken from 73 Top Executive, which consist of 41 Top Executive of public sector (BUMN) and 32 Top Executive of private sector. The Scale measurement using the method of Likert’s scale on five points. Data then was analysed statistically (quantitative) by used Z observation and t-test to prove the truth of hypothesis.The result of analysis shows that any Top Executive have negative perception about internal audit and no significant difference between public Top Executive and private Top Executive about perception toward the function of internal audit. Whether from aspects “watchdog”, audit tee performance, preventive, internal consultant, or knowlwdge