Media Riset Akuntansi, Auditing & Informasi
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TINJAUAN TEORITIS TENTANG MIGRASI PENDEKATAN RELASIONAL DATABASE KE PENDEKATAN OBJEK SISTEM INFORMASI AKUNTANSI
No full textThe object-oriented approach in system design and development is gaining popularity. Some literature in information system demonstrate that object-oriented approach is viewed as superior to conventional system development such as relational database approach. There were many advantages of object-oriented approach such as easier modeling, more efficient model reuse and more convenient maintenance. In this paper we introduce you to object-oriented design to Accounting Information Systems by migrate the relational approach to object-oriented approach based on entity relationship diagram for revenue cycle
PENGARUH URUTAN BUKTI, GAYA KOGNITIF, DAN PERSONALITAS TERHADAP PROSES REVISI KEYAKINAN
No full textResearches that tried to examines effect of evidence order and individual psychological dimensions, consist of cognitive style and personality, to auditors’ judgment never been examined in auditing, especially, in belief-revision context. Present research is first. Present research focused on examination the influence of evidence order, cognitive style, and personality to auditors’ judgment. Judgment in this research is define to how auditor revised his believe based on evidence that evaluated step-by-step. Experiment method use in this research. Using a case study out of to 88 auditor, this research found that: (i) auditors’ judgment were affected by order in which audit evidences was evaluated;(ii) when auditor evaluated evidences in reverse order (- - + + vs. + + - -), recency effect occur. This finding show that auditor will weighted disconfirmation evidence more important than confirmation evidence; (iii) interaction exist between evidence order, cognitive style, and personality to affect auditors’ judgment
MANAJEMEN LABA DAN MOTIVASI MANAJEMEN
No full textThis article address about earnings management. Earnings management is a kind of accounting manipulations besides income smoothing and creative accounting. Accounts manipulations have been matter of research, discussion and, even, controversy in several countries such as United States, Canada, United Kingdom, even in Indonesia especially during crisis period.The objective of this paper is to elaborate a general framework for earnings management and the management\u27s motivations Besides that this article address the fact that accounting academics often have very different perceptions of earnings management than do practitioners and regulators Practitioners and regulators often see earnings management as problematic and in the need of immediate remedial action. Academics unwilling to believe that earnings management rise problem. The end of article, I purposed for future research in earnings management
TIMELINESS LAPORAN KEUANGAN DI INDONESIA (STUDI EMPIRIS TERHADAP EMITEN BURSA EFEK JAKARTA)
No full textThis Research examines variables which are predicted influencing timeliness finandal statement in Indonesia. Factors that are predicted influencing timeliness in this research are focused on 4 factors: firm scale, profitability, big 4 worldwide accounting firm , and securities return . This research can examines financial statement of 30 companies are listed Jakarta Stock Exchange for period ended December31, 2002 until December31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. In this research uses two variable that is dependent variable and independent variable. To find out influence independent variable to dependent variable used SPSS. Data analysis uses logistic regression and the result of this research that profitability and big 4 worldwide accounting fin can give significant influence to timeliness, and while the other factors: fine scale and securities return do not.Keyword: Timeliness, firm scale, profitability, big 4 worldwide accounting fin , securities retum
PENGARUH KESESUAIAN STRATEGI INOVASI DENGAN SISTEM KONTROL TERHADAP KINERJA KEUANGAN
No full textThe objective of this study is testing of effect between product innovation strategy, process novation with operational control system to companies financial performance used Internal nsistencyAppmach.he collecting data by questionnaire via direct mail to 475 manufacturing companies director from ind of industries in Indonesia. The return of questionnaire are 63. The result of study shows here is an effect between product innovation strategy and process innovation strategy with •ntrol system to financial performance.Key words: Internal Consistency, Inovasi Produk, lnovasi Proses, Sistem Kontrol perasional Kinerja Kuanga
MERUMUSKAN TUJUAN LAPORAN KEUANGAN BANK SYARIAH : SEBUAH STUDI EKSPLORASI
No full textThis exploration study examined to construct the objective of Islamic Bank’s financial report. Begin with literature research, the objective of Islamic Bank’s financial report designed by Al-Quran and Hadits, the standar, and the previous research.First focus group with ustadzs was to confirm the result from literature research. And the second focus group with the users of Islamic Bank’s financial report and the academicians had done to maked the model better.Model of the objective of Islamic Bank’s financial report that match with Islamic syariah is the result of this research
KOREKSI FISKAL, PEMERIKSAAN KEBERATAN DAN BANDING
No full textFiscal Correction (reconciliation), tax audit, an objection and an appeal are four related activities taxpayer have to understand fully. On the fiscal correction column, a taxpayer usually put all temporary and permanent differences in order to produce fiscal report as regulated by tax law of provision. This is not over yet. Once, a tax audit find irregularities within taxpayer books of accounts, the Director General of Taxes may issue a Tax Underpayment Assessment, an Additional Tax Underpayment Assessment, a Tax Overpayment Assessment, or a Nil Tax Assessment. A Taxpayer may file an objection with the Director of Taxes. There are only two decisions : rejection or acceptance. A taxpayer may only lodge an appeal with tax court after an Objection Decision has been issued by the Director General of Taxes
TINJAUAN TERHADAP KOMPETENSI DAN INDEPENDENSI AKUNTAN PUBLIK : REFLEKSI ATAS SKANDAL KEUANGAN
No full textScandal happened in most of big companies it generally started by the published financial statement. The scandal actors have usually prepare some tricks so that the published financial statements suit the last goal of their crime motif. In this case, the question is, can the auditors of the financial statements detect these tricks? Or, has it been detected but the auditors let the crime run.The competences or public accountants cover the knowledge component, psychology characteristics, thinking ability, determination of decision strategy, and duty analysis. The independency of public accountant cover mental attitude, independency, and appearance independency. If that happened is auditor unable to detect the tricks financial statement engineering, hence core of its problems is auditor competences. But if that happened is the auditors protect to crime, hence core of its problems is auditor independency
RASIO KEUANGAN SEBAGAI PREDIKTOR LABA DAN ARUS KAS DI MASA YANG AKAN DATANG
No full textThe objective of the research is to test the relationship between financial information variables with their ability to predict the changes of earning and cash flows for one year. The financial information used in the research are earnings, cash flows, accounts receivable, inventory, selling and administrative expense, and gross profit to sales ratio. The financial information from financial reports were taken from Jakarta Stock Exchange, which has published during 1992 to 1997 by manufacturing firms. The first hypothesis is the financial information will predict the eaming’changes, and the second is that they will predict the cash flows changes for one year.The test was using multiple regression with a = 5%. The statistical result show the adjusted R square for first hypothesis was 90.3% and for the second was 68.3%. They also show that financial information is usefull in predicting earnings and cash flows canges. For first hypothesis, all financial information are significant except inventory, and for second hypothesis cash flows, account receivables, and selling and administration expense are significant
HUBUNGAN INFORMASI PELAPORAN EARNINGS AKUNTANSI TERHADAP PERGERAKAN RETURNS SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA
No full textThe purpose of this research is to know whether the negative earnings stock have lower sensitivity level or lower Earnings Response Coefficient (ERC) to stock return than the positive earnings stock and this research also aim to know whetherthe negative earnings stock will have weaker level strength of correlation (R2) to stock return than the positive earnings stock. The samples are 25 fisted manufactured company at Jakarta Stock Exchange during 2000-2004 which selected using purposive non random sampling. Data analyze method used is linier regression. The result of this research is that the negative earnings stock will have the lower level sensitivity or lower Earnings Response Coefficient (ERC) to stock return, compared to the level sensitivity (ERC) of positive earnings stock This research also finds that the negative earnings stock will have weaker level strength of correlation (R2) to stock return, compared to the level strength of correlation (R2) of positive earnings stock.Keywords: Negative earnings, Positive earnings, Stock return, Earnings response coefficient, Return-earnings associatio