410 research outputs found
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 size</jats:p
Ilmu Akuntansi dan Kepentingan Manusia
Get PDFAbstractThis paper aims to describe and explain the link between science and accounting with human interests. A famous philosopher, Jurgen Habermas (1990) states that science can not be separated from human interests. Accounting science is part of actions science that aimed to improving people's lives. Accounting theory used to predict and explain a phenomenon, that is related to human interests. Accounting and financial reporting environment is very complex because of the accounting product is information, an influential and important commodity. Accounting science has an interest for various parties such as, management, creditors, investors, governments, communities, and others. Besides accounting also has interests in various legal, environmental, ethics, public and others.Key words: science, accounting, and human interestsAbstractThis paper aims to describe and explain the link between science and accounting with human interests. A famous philosopher, Jurgen Habermas (1990) states that science can not be separated from human interests. Accounting science is part of actions science that aimed to improving people's lives. Accounting theory used to predict and explain a phenomenon, that is related to human interests.Accounting and financial reporting environment is very complex because of the accounting product isinformation, an influential and important commodity. Accounting science has an interest for variousparties such as, management, creditors, investors, governments, communities, and others. Besidesaccounting also has interests in various legal, environmental, ethics, public and others.Key words: science, accounting, and human interest
Konvergensi IFRS Dan Perilaku Manajemen Laba Di Indonesia, Malaysia Dan Singapura
Get PDFAbstrak Konvergensi IFRS mendorong komparabilitas pelaporan keuangan dan meningkatkan transparansi pelaporan keuangan perusahaan. Perusahaan yang berkomitmen untuk konvergensi IFRS yang diharapkan dapat mengurangi perataan laba. Perataan laba adalah salah satu manifestasi dari tinggi manajemen laba dan pendapatan smoothing akan berdampak pada kualitas yang lebih Rendah. Implementasi IFRS dalam akuntansi akan mengurangi perataan laba sehingga kualitas akuntansi akan meningkat.CG (Corporate Governance) yang terkait dengan mekanisme yang memastikan bahwa investor perusahaan mendapatkan laba atas investasi mereka. Perusahaan di negara yang memiliki CG buruk akan merasa sulit untuk memberikan transparansi laporan keuangan dan memberikan pengungkapan yang memadai karena tidak ada cukup mekanisme untuk memverifikasi. Konvergensi IFRS di negara ini memperkuat perlindungan investor, akan memberikan transparansi dalam keputusan alokasi dan mengendalikan kepentingan antara perusahaan dan investor, sehingga diharapkan dapat mengurangi perataan laba.          Tujuan utama dari penelitian ini adalah untuk menguji apakah konvergensi IFRS.(International Financial Reporting Standards) di Indonesia, Singapura, dan negara-negara Malaysia bisa mengurangi pendapatan smoothing dengan tata kelola perusahaan tingkat negara sebagai variabel moderasi. Penelitian ini dilakukan selama dua tahun terhadap perusahaan manufaktur dari tiga negara di Asia, yaitu Indonesia, Singapura, dan Malaysia. Data analisis menggunakan analisis regresi berganda.         Hasil penelitian ini adalah IFRS Konvergensi dapat mengurangi perataan laba dalam tiga coutries. Corporate Governance sebagai variabel moderating tidak terbukti sebagai variabel moderating, tapi IFRS Konvergensi adalah pengganti dari variabel tata kelola perusahaan. Kata kunci: Konvergensi IFRS, perataan laba, tata kelola perusahaan  Abstract IFRS convergence encourages comparability of financial reporting and increase the transparency of corporate financial reporting. Companies that commit to the IFRS convergence is expected to reduce income smoothing. Income smoothing is one manifestation of the higher earnings management and income smoothing will have an impact on the quality of the more rendah. IFRS implementation in accounting will reduce income smoothing so the quality of accounting will increase.CG (Corporate Governance) related to a mechanism that ensures that corporate investors get a return on their investment The company in the country that his bad CG will find it difficult to provide transparency of financial statements and provide adequate disclosures because there is no enough mechanisms to verify. IFRS convergence in the country strengtheninvestor protection, will provide transparency in allocation decisions and controlling interest between the company and investors, so it is expected to further reduce income smoothing.The main objective of this study was to test whether the IFRS convergence (International Financial Reporting Standards) in Indonesia, Singapore, and Malaysia countries could reduce income smoothing with corporate governance the state level as moderating variable. This study was conducted over two years against manufacturing company of three countries in Asia, namely Indonesia, Singapore, and Malaysia. The analysis data using multiple regression analysis.The result of the study are the IFRS Convergence can reduce the income smoothing  in three coutries. Corporate Governance as moderating variable is not proven as moderating variable, but IFRS Convergence is a substitute of corporate governance variable. Keywords: IFRS convergence, income smoothing, corporate governanc
Analisis Faktor - Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Badan
Get PDFAbstractThe purpose of this research is to know and analyze the factors that have effect corporate taxpayer compliance, especially the corporate taxpayer in KPP Pratama Cengkareng, west Jakarta. Research design is survey research using questionaire as research instrument. The respondents of the study are tax professionals who have at least one year experience as tax professionals in the corporate. One hundred tax professionals of 5408 corporates participated in this study. Data analysis to the hypothesis is logistic analysis. The result of this research show that, the effect of : 1) attitude toward is positive and significant; (2) Gender of tax professionals is positive and significant; (3) Moral tax professionals is positive and significant. The effect are not significant : Age, Education, Income level, environs tax professionals.  Keyword : Corporate taxpayer compliance, attitude toward, age, gender, eduction, income level,environs,moral. AbstrakTujuan penelitian ini adalah untuk mengetahui dan menganalisis faktor-faktor yang berpengaruh terhadap kepatuhan wajib pajak perusahaan, terutama wajib pajak perusahaan di KPP Pratama Cengkareng, Jakarta Barat. Desain penelitian ini adalah penelitian survei menggunakan kuesioner sebagai instrumen penelitian. Responden dari penelitian ini adalah pajak profesional yang memiliki setidaknya satu tahun pengalaman sebagai profesional pajak pada perusahaan. Profesional pajak 100 (seratus) dari 5408 korporasi berpartisipasi dalam penelitian ini. Analisis data untuk hipotesis adalah analisis logistik. Hasil penelitian menunjukkan bahwa, efek dari: sikap 1) ke arah positif dan signifikan, (2) Jenis kelamin profesional pajak adalah positif dan signifikan, (3) moral profesional pajak adalah positif dan signifikan.Efeknya tidak signifikan: Usia, Pendidikan, tingkat penghasilan, lingkungan profesional pajak. Kata Kunci : kepatuhan wajib pajak badan, sikap terhadap, usia, gender, penyuluhan, tingkat pendapatan,lingkungan, moral.Â
Pengaruh Kinerja Perusahaan Terhadap Corporate Governance Reporting Dengan Variabel Moderating Ceo Tenure
Get PDFAbstrak Tujuan dari penelitian ini adalah untuk menguji apakah CEO Tenure dapat moderat korelasi antara kinerja perusahaan dan pelaporan corporate governance (CG Index). Yang pertama, kami menguji efek langsung dari CEO Tenure dan kinerja perusahaan untuk CG Index. Yang kedua, kami uji moderat efek CEO Tenure dengan hubungan kinerja perusahaan dengan CG Index. Penelitian ini dilakukan pada perusahaan go public yang terdaftar di Bursa Efek Jakarta pada tahun 2005. Variabel independen adalah kinerja perusahaan yang diukur dengan ROE, CEO Tenure sebagai variabel moderasi, variabel kontrol umur perusahaan dan tingkat utang. Variabel dependen adalah Indeks CG dari Silvera & Baros (2006). Hasil penelitian menunjukkan kinerja perusahaan tidak meningkatkan Indeks CG. Kepemilikan CEO memiliki efek negatif dan signifikan terhadap indeks CG di level 10%. Namun, CEO Tenure tidak terbukti memoderasi hubungan antara kinerja perusahaan dan Indeks CG. Kata kunci: CEO tenure, CG index, kinerja perusahaan Abstract The purpose of the study is to test whether CEO Tenure can moderate the corelation between corporate performance and corporate governance reporting (CG Index). The first, we are testing the direct effect of CEO Tenure and corporate performance to CG Index. The second, we are testing moderating effect of CEO Tenure to the relationship of corporate performance with CG Index. This research was conducted at the company went public listed on the Jakarta Stock Exchange in 2005. Independent variables are company performance measured by ROE, CEO Tenure as moderating variable, the control variable are firm age and debt levels. The dependent variable is CG Index from Silvera &Baros (2006). The results showed the company performance was not improve the CG Index. CEO tenure had a negative and significant effect on the CG index at the level of 10%. However, CEO Tenure was not prove  to moderate the relationship between the corporate  performance and the CG Index. Keywords: CEO tenure, CG index, corporate performanceÂ
Enterprise risk management: A bibliometric analysis of research Trends
Get PDFA bibliometric study of 510 enterprise risk management (ERM) papers from the Web of Science Core Collection (WOS-CC) database from 2004 to 2023 is presented in this article. The study's main goal was to give a bibliometric overview of ERM research, focusing on annual publications, references, journals, authors, author affiliations, and nations. Each article's author, document type, publication year, source, volume, edition, pages, number of citations, and references were obtained from WOS in BibTex format. To help the research, Biblioshiny evaluated this data. The survey indicated that ERM research has increased fast over the previous two decades, with a consistent upward trend and increasing pace in the past five years. "What's wrong with risk matrices?" by Cox, LA (2008) was the most cited publication in this topic, and the Journal of Risk and Financial Management was the most influential journal. David L. Olson of the University of Nebraska Lincoln was the most prolific author, and UNL was the premier research institution in this area, according to the survey. ERM research was heavily influenced by the US and several other countries. To further ERM research, the paper recommends international collaboration. More research can refine the identification of ERM research hotspots and emerging trends, according to the report
Titik Dan Garis Sebagai Simbol Ekspresi Dalam Berkarya Seni Lukis
No full textTitik dan garis bukan hanya sekedar komponen dasar bagi seni-seni visual, akan tetapi juga sumber dari ekspresi itu sendiri, hal ini lah yang menjadi tujuan utama dari penelitian ini. Penulis memperlakukan titik dan garis tidak sebagai komponen visual akan tetapi sebagai media utama pembentuk karya lukis itu sendiri. Metode dan teknik penelitian yang penulis gunakan adalah eksperimentasi, dimana idiom-idiom seperti titik dan garis menjadi sumber dimulainya sebuah penciptaan karya lukis, sementara itu, konsep visual dari karya adalah kemunculan-kemunculan spontan. Artinya, penulis bergantung kepada potensi-potensi dari titik dan garis untuk membentuk sesuatu yang bersumber pada kesadaran spontan. Hasil dari penelitian ini adalah, titik dan garis ternyata mampu merepresentasikan simbol-simbol tertentu yang mengandung ekspresi murni, karena penulis menggunakan pendekatan abstrak. Kata Kunci : Titik Dan Garis; Simbol; Ekspresi; Seni Lukis ABSTRACTDots and lines are not only basic components for visual arts, but also the source of expression itself, this is the main goal of this research. The author treats dots and lines not as visual components but as the main media forming the painting itself. The research method and technique that the author uses is experimentation, where idioms such as dots and lines are the source of the start of a painting creation, meanwhile, the visual concept of the work is spontaneous occurrences. That is, the author relies on the potentials of points and lines to form something that is rooted in spontaneous awareness. The result of this research is that points and lines are able to represent certain symbols that contain pure expressions, because the author uses an abstract approach
PENGARUH RELEVANSI NILAI INFORMASI OTHER COMPREHENSIVE INCOME DAN NET INCOME TERHADAP RETURN SAHAM
No full textThis research has a purpose to analyze the influence value relevance of information Other Comprehensive Income and Net Income in explaining Stock Return by using control variables, namely Firm Size, Growth, Debt to Total Assets, and Return on Assets. The sample used in this research are manufacturing companies which is listed in Indonesian Stock Exchange from 2011 to 2015. Obtained by 53 manufacturing companies the research sample. Data used in this research are secondary data obtained from the form of the annual audited financial statements derived from the Indonesia Stock Exchange (IDX) the period of 2011-2015 and the Indonesian Capital Market Directory (ICMD) in the period 2011-2015. The statistic method used to test on the research hypothesis is panel data analysis. The research results found that variables of the research model which are Other Comprehensive Income has a negative and significant effect on stock return, whereas Net Income has a positive and significant effect on stock return.</jats:p
- …
