Media Riset Akuntansi, Auditing & Informasi
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INFLUENCE OF FIRM SIZE, INDUSTRY GROUP, ROE WITH CORPORATE DISCLOSURE AND ITS IMPACT TOWARDS ENVIRONMENTAL DISCLOSURE FOR COMPANIES LISTED AT THE JAKARTA STOCK EXCHANGE
No full textThis study investigates the interaction and influence of firm size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure for companies listed at the Jakarta Stock Exchange, on 691isted companies. The type of this research was explana-tory research. The method of analysis of this researrh used linear regression method to examine association between dependent and independent variables. The results show that the independent variables simultaneously influence firm size, industry group, ROE with corporate disclosure on corporate disclosure were tested with level of effect are weak in the range of 9,5% and simultaneously the effect of fiM1 size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure are moderate in the amount of 63%. The difference of the result was caused bydifferent industry groups characteristics and firm size company listed in capital market in Indonesia.Keywords: firm size, industry group, ROE, corporate disclosure and environmental disclos
ANALISIS PENGARUH EARNING, CASH FLOW, NILAI BUKU, DAN NILAI PASAR TERHADAP PERGERAKAN STOCK RETURN PADA SAHAM LQ-45 DI BURSA EFEK JAKARTA
No full textThe objective of this study is to know the relationships and significant effect between earning, cash flow, book value and market value toward stock return. The samples for this study consist of 26 companies that consistently exist in LQ-45 in Jakarta Stock Exchange.A multiple linear regressions is used to determine whether independent variable effect significantly. This study shows that earning and cash flow positive and significantly affect stock return. Book value is positive and insignificant affect stock return. Meanwhile, market value is significantly but negative relation with stock return. This study also find the low earning growth and high earning growth of firms affect to stock return. The finding of this study also suggest that more external various factors can be consider in influence stock return.Keywords: earning, cash \u27low, book value, market value, stock return
STUDI EMPIRIS TERHADAP FAKTOR PENENTU KEBIJAKAN JUMLAH DIVIDEN
No full textThis research examines variables which are predicted influencing dividend amount distribution. In general, investor have primarily objective is to increase their wealth by return as dividend or capital gain. On the other hand, the company expects continous growth and its going concern, also increase its stockholder\u27s wealth. Fac-tors that predicted influencing dividend distribution amount in this research are fo-cused on 7 factors: liquidity, firm size, capital structure, company\u27s growth, stock price, number of stockholders, and family leadership in Board of Director. This re-search examine financial statement of 85 companies are listed at Jakarta Stock Exchange for period ended December 31, 1998 until December 31, 2001.This result concluded that liquidity and firm size significant influence to divi-dend distribution amount policy, while the other factors: capital structure, company\u27s growth, stock price, number, of stockholder, and family leadership in Board of Direc-tor do not.Keywords: Dividend, Cash, Firm Size, Capital Structure, Growth, Stock Price, Investmen
PTIMALISASI PERANAN BPK DALAM PENGAWASAN KEUANGAN NEGARA SECARA TRANSPARAN DAN AKTUAL
No full textReform era demands a clean state administration that frees from corruption, collusion, and nepotism. As such, BPK-RI, which is established on UUD 1945 has its ow function in auditing the accountability of the state financial management, has to optimize its role in more transparent and actual manner.In its implementation, BPK-Rl faces many obstacles such as limited authority as regulated in several acts, interdeparfment relationship, working standards, and the overlapping among audit authorities.However, the environment and new regulation underthe reform era has given BPK-Rl an oppo4tunity to improve its role. Therefore, BPK tries to develop and implement a new strategy, like assisting Parliament in developing control on the sys-tem of state finance administration to include check and balances mechanism bythe Treasurer, Intemal Auditor and Extemal Auditor, as well as to put back BPK-RI as the only extemal auditor the paper discusses normatively the way to optimize the role of BPK.Keywords: Public audit, public finance, public organization, BP
KAJIAN ATAS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LINGKUNGAN (ENVIRONMENTAL DISCLOSURE) PADA PERUSAHAAN PUBLIK DI BEJ PADA TAHUN 2004 - 2005
No full textThe aim of this research is to analyze the factors that impact the public companies\u27 enviromental disclosure and also to analyze the impact of corporate (company\u27s size, age, ROA and earnings management) on coprporate disclosure (mandatory and voluntary). Data are obtained from 60 companies, which are listed on Jakarta Stock Exchange, and selected based on the purposive sampling method. The data analysis method is used the path analysis. The result of this research show that on the significant rate of 5%, the company\u27s size, ROA, earnings management and corporate disclosure have a significant effect to environmental disclosure. While for the company\u27s age and financial leverage have no significant effect to the environmental disclosure.Keywords: Enviromental disclosure, company\u27s size, company\u27s age, ROA and coprporate disclosure
ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA
No full textThe need of the user of financial report on the financial information that is free from information risk, can only be fulfilled through auditing of the financial report, by the independent public accountant. In the level of either national or intemational show the other ways around. The national level, the result of peer review on auditors\u27 working papers 38 Freezing Operational Activity Banks (BBKU) revealed the high degree ofviolation in the standard of fieldwork. In the International level, is the breakout of the cases of Enron-Arthur Anderson, World Com-Adhur Anderson, Xerox and Merck, which showed the violation of auditor\u27s independence.This paper will try to describe how performance of Public Accounting Firms which are member of Capital Market\u27s Accountant Forum in Indonesia. These perfor-mance will be evaluated in Auditing Standards and Quality Conticl Implementation.Keywords: Financial report, auditing standard, quality control, public accounting firm\u27s
EXPECTATION GAP MAHASISWA, AUDITOR DAN MANAJER TERHADAP SIKAP DAN KINERJA AUDITOR
No full textThe objective of this research is to discover whether there are different perceptions among students, auditors and managers about the attitude and perfomiance of the auditors that can cause a condition that is known as expectation gap. This expectation gap includes the important aspects of the auditing process and the auditor\u27s responsibility, the causes that influence the auditor\u27s performance, the auditor\u27s integrity to his client and the auditor\u27s attitude to his client The questionnaire used in this research to collect data is the modification model from the Humprey, Moizer and S. Turley (1993) research questionnaire. Data are gathered through directly questionnaire, which collected from 120 respondents. There are 40 respondents from experienced auditor group from KAP, 40 respondents from finance managers as the audited result financial report user and 40 respondents from Trisakti students who majoring accountancy that have joined auditing class completely The tech-nique of convenience sampling is applied in gathering the data while the data are analyzed by using oneway ANOVA and Kruskal Waffis. The ANOVA test is used for analysis the normally distributed data and kruskal waffis test is used for analysis the abnormal distributed data. The result of this research shows that there are some differences in perceptions among the students, auditors and managers about the integrity and performance of the auditors for the first hypothesis. However, for the second, third and fourth hypothesis show no perception difference among the students, auditors and managers about the attitude and performance of the auditors.Keywords : Audito\u27s performance, expectation gap, auditor\u27s integrit
METODOLOGI RISET BAGI PERKEMBANGAN TEORI AKUNTANSI
No full textThis paper explains development of accounting theory in the context accounting as a science. As a science, theory should developed by empirical research. In first portion we try to explain about relationship between research and theory. We explore how accounting can be a science. It should involve discussion and research in positive accounting theory. Then we descript classification of research, method, efficient market hypothesis and capital asset pricing models as resull of empirical research, and relationshrP between research, theory and practice in accounting. In conclusion we can understand that research methodology has important rule in development of accounting theoryKey Words: research methodology! theorizing, science, efficient market hypothesis, capital assets pricing mode
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH PADA PEMILIHAN METODE DEPRESIASI
No full textThe main objective of this study is to obtain evidence whether manager choices to the available accounting procedure, especially depreciation methods, is related and affected by some factors such as film size, leverage ratio, and accounting ROA. It was assumed that manager in the small company with high leverage ratio and decreasing trend of accounting ROA preferred to select depreciaffon method which can increase the reported earning by using the straight-line depreciation method. On the contrary, manager in the larger company with low leverage ratio and increasing trend of accounting ROA tend to select depreciation method which can reduce the reported earning by using double declining balance or accelerated depreciation method. This study was conducted by selecting of 121 public fisted manufacturing companies as an object. The finn\u27s size was determined by total assets, while leverage ratio and accounting ROA were measured by the ratio of total liabilities to total assets and ratio of operating profit to average of total assets. The study concludes that there are a positive correlation between leverage ratio and the choice of depreciation method On the contrary, there are no correlation between the firm\u27s size and accounting ROA with the choice of depreciation method. There is an effect of leverage ratio to the selection of depreciation method. On the other hand, there is no effect between the firm size and accounting ROA to the selection of depreciation method.Keywords: Financial Accounting Standard, Depreciation Metho
ANALISIS HUBUNGAN ANTARA EKSTENSIFIKASI WAJIB PAJAK DAN SURAT SETORAN PAJAKDENGAN PENERIMAAN PAJAK(STUDI KASUS PADA KANTOR PELAYANAN PAJAK JAKARTA PALMERAH)
No full textTaxes revenue is the main source domestic revenue because stale revenue from taxation sector is a great deal from side state budget as a whole which decanted in State Revenue and Expenditure Budget (APBN). The tax reform with the strategy in internal consolidation and canvassing was used by The Directorate General of Taxes (Direktorat Jenderal Pajak) to obtain faxes revenue. The goal of this research is to observe the number oftaxpayers and the number of tax payment slip that can influence the tax revenue. The basis of the theory is literature, tax regulation, opinion from researcher or who was expert in the field of taxation. Hypothesis test used The Correlation of Pearson Product Moment Analysis.. Recording to the research there is the relationship ffnearly between the number of taxpayer and the number of tax payment slip with the tax revenue.Keywords: Taxpayer, Tax Papent Slip, Tax Revenu