1,720,982 research outputs found
HUBUNGAN ANTARA RISIKO MANIPULASI EARNINGS DAN RISIKO CORPORATE GOVERNANCE DENGAN PERENCANAAN AUDIT (Studi Empiris pada Auditor Se-Jawa)
Get PDFThe purposes of this study area to examine the relationship of earnings manipulation risk and corporate governance risk with auditors' planning. These topics are rarely examined. The results of this research contribute for theory development, particularly for auditing and behavioral accounting; give practice contribute for auditor when make planning audit ; and give input for organization (client) in making decision about rule that will be applied by its members.
The population in this study are auditors working in KAP (audit firm). Questionnaires were sent to 613 members, with purposive sampling method. The response rate of 10.28 % (63/613*100%) was analyzed by regression method.
The result show that earnings manipulation risk, corporate governance risk, and interactive relationships of earnings manipulation risk, corporate governance risk, and auditors' planning not associated with planned audit. The future research is suggested to examine other variables, including: size and culture of audit firm, experience, and auditor knowledge on client.
Penelitian ini bertujuan untuk menguji hubungan antara risiko manipulasi earnings dan risiko corporate governance dengan perencanaan audit. Selama ini penelitian tentang hal tersebut belum banyak yang melakukannya. Manfaat yang diharapkan adalah dapat memberikan kontribusi pada pengembangan teori, terutama yang berkaitan dengan auditing dan akuntansi perilaku; memberikan kontribusi praktis kepada auditor pada saat membuat perencanaan audit; dan memberikan masukan kepada perusahaan (klien) dalam mengelola perusahaan sehingga menghasilkan informasi yang dipercaya.
Populasi dalam penelitian ini adalah auditor yang bekerja di KAP se-Jawa sebanyak 613 auditor dikirimkan kuesioner, kemudian kuesioner yang kembali dipilih untuk memenuhi kriteria sampel (metode purposive sampling). Response rate sampel yang dapat dianalisis sebesar 10,28% (63/613*100%) dan dianalisis dengan metode regresi.
Hasil penelitian menunjuklcan bahwa risiko manipulasi earnings, risiko corporate governance dan interaksi antara risiko manipulasi earnings, risiko corporate governance dengan perencanaan audit tidak berhubungan dengan perencanaan audit. Penelitian mendatang disarankan, untuk meneliti pengaruh variable-variabel lainnya yang belum termasuk dalam penelitian ini, antara lain: ukuran dan budaya KAP, pengalaman, dan pengetahuan auditor terhadap klien
ANTESEDEN PENGUNGKAPAN LINGKUNGAN DAN PENGARUHNYA TERHADAP IMAGE PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia)
Get PDFThis study aims to test models of the antecedents of environmental disclosure and effect environmental disclosure on corporate image, is to analyze the factors to be driving to the disclosure of environmental management and the consequences for the management of the company after the disclosure environment. Analysis of the factors to be driving to the disclosure of environmental management include: stakeholders force, environmental regulation (command-and-control regulation and voluntary normative regulation) and environment commitment. The research was based on the Theory of Legitimacy. The data was collected through questionnaires in accounting and department director in charge of the environment or the manufacturing company that went public in Indonesia Stock Exchange as many as 149 companies. Data of financial statements and annual report are also used to study the environmental disclosure and financial performance. The 447 questionnaires distributed, 141 which can be used in the analysis with a response rate of 31.54%. Data analysis using structural equation models with the help of the program AMOS version 20/IBM. Test results showed that stakeholders force does not have a positive in the environmental disclosure, environmental regulation (command-and-control regulation and voluntary normative regulation) does not have a positive effect on environmental disclosure and environmental commitment has a positive effect on environmental disclosure. Disclosure environment has a positive effect on corporate image
Informasi akuntansi untuk keputusan pemberian dana pembinaan usaha kecil dan Koperasi (PUKK) pada PT. Taspen (Persero) Cabang Banada Aceh
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Orientasi Eksternal, Tanggung Jawab Sosial Perusahaan, dan Emisi Polusi
Get PDFCompanies in open economies with stronger external orientations have come under pressure from customers and other stakeholders to implement global corporate social responsibility (CSR) activities since the 2000s. The purpose of this study proposes a relationship between CSR, the level of external orientation, and pollution emissions, such as pollution reduction. It uses an empirical methodology using secondary data for manufacturing companies. The results showed that external orientation is related to pollution emissions, corporate social responsibility is negatively related to pollution emissions, and there is a proven moderating effect on pollution emissions. The higher the external orientation but with high corporate social responsibility can withstand the increase in pollution emissions by manufacturing companies.
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Kinerja Keuangan, Economic Value Added dan Return Saham Dampak Covid-19
Get PDFThis study aims to see financial performance through financial statements proxied by financial ratios and Economic Value Added to stock returns due to the impact of Covid-19. This research is expected to prevent investors from making mistakes in investing. The population of this study is non-financial companies listed on the Indonesia Stock Exchange for the 2017-2020 periodThe data collection method used purposive sampling technique, as many as 54 samples with 216 observations that met the research sample criteria. The data were analyzed by using a regression approach.The results showed that the liquidity ratio, profitability ratio, and activity ratio did not affect stock returns, while the solvency ratio and Economic Value Added significantly affected stock returns
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK BAGI PENGUSAHA KENA PAJAK DI KOTA BENGKULU
No full textPenelitian ini bertujuan untuk mengetahui pengaruh kesadaran membayar pajak, pengetahuan peraturan perpajakan, efektifitas sistem perpajakan dan kualitas pelayanan terhadap kemauan membayar pajak bagi pengusaha kena pajak di Kota Bengkulu. Penelitian ini merupakan jenis penelitian deskriptif. Sampel dalam penelitian ini adalah pengusaha kena pajak yang terdaftar di KPP Pratama Kota Bengkulu tahun 2013. Jumlah responden dalam penelitian ini sebanyak 71 responden. Pengambilan sampel dengan berdasarkan sensus. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa kesadaran membayar pajak dan kualitas pelayanan berpengaruh positif dan signifikan terhadap kemauan membayar pajak bagi pengusaha kena pajak. Sedangkan pengetahuan peraturan perpajakan dan efektifitas sistem perpajakan tidak berpengaruh terhadap kemauan membayar pajak bagi pengusaha kena pajak di Kota Bengkulu
IMPLEMENTASI TEKNOLOGI AUDIT DALAM ERA DIGITAL
Get PDFLatar Permasalahan ini adalah Implementasi teknologi audit dalam era digital telah menjadi sorotan utama dalam dunia bisnis dan praktik audit. Dalam konteks ini, organisasi bisnis dan praktisi audit semakin mengadopsi teknologi canggih, seperti analisis data, kecerdasan buatan, dan perangkat lunak audit yang terintegrasi. Dalam penelitian ini, peneliti mempergunakan metode kualitatif. Pemilihan metode kualitatif atas dasar penggunaan teknik pengumpulan data dengan kajian teoretis. Penggunaan kajian teoretis ini bermaksud untuk menyelesaikan masalah yang ada di dalam penelitian sesuai sumber dan berpatokan pada penelitian sebelumnya. Hasil penelitian sebelumnya akan peneliti kumpulkan dan melalui tahap analisis supaya memperoleh simpulan. Perkembangan teknologi amat memengaruhi auditor guna membantu auditor dalam pengambilan keputusan. Kehadiran teknologi informasi yang berkembang seperti sekarang, auditor perlu memahami perihal sistem komputer, mengingat sistem ini berdampak signifikan terhadap cara atau prosedur pengambilan keputusan yang dipergunakan oleh auditor.
 
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