161 research outputs found
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN
No full textThe purpose of this research is to examine the impact of social cost (welfare employee cost and community cost) to activity ratio and profitability, because social performance can have a significant effect on a firm's financial position. It also reveals a need for sound social cost information. In reality, for many organizations, management of social cost become a matter of high priority and intense interest.
The population in this research are manufacturing firms listing on BEJ at 2002. This samples are choose with purposive sampling and multiple regression analysis to examine hypothesis. These samples are 31 manufacturing firms.
The result of this research showed that welfare employee cost ( pension) and community cost (donation) are not significant to activity ratio (Total Assets Turnover) and profitability ratio (Return on Assets). Pension cost has negative corellation and significant to total asset turnover but not significant to return on assets. Donation cost has positive corellation and significant to total asset turn over but not significant to return on assets.
Keywords : social cost, activity ratio, profitability rati
VARIABEL PROKSI CAMEL DAN KARAKTERISTIK BANK LAINNYA UNTUK MEMPREDIKSI KEBANGKRUTAN BANK DI liNDONESIA
No full textABSTRACT
The objective of this research is to give empirical evidence using CAMEL proxy and the other characteristic bank to predict a bankruptcy. This research using of 333 banks were randomly selected from government bank, devisa bank, non devisa bank, local government bank (BPD) and mixed bank in Indonesia for one and two year before bank bankrupt (1997, 1998 and 1999). The hypotesis derived were . (HI¬M 0 CAMEL proxy variables (equity, loanta, NIM, ROA, uncollected, core, insider, overhead) and other characteristic bank variables (logsize, holding, go-public) different between bankrupt and non bankrupt.
By using univariate analysis the result show that core, insider, overhead, go- public in 1997 bankruptcy and ROA, core, insider, logsize in 1999 bankruptcy variable are consistently different between bankrupt and non bankrupt banks. While in 1998 there is no variable that consistently different By using multivariate analysis, NIM and core variables show were consistently the same sign as that being predicted. In the same manner as equity, loanta, ROA and insider variables. Loanta, ROA, and insider are strong variables for explaining bankruptcy. This results were generally consistent with accept Hi, H2, H3, H4, H6 and H7. The result multivariate analysis in bank characteristic of only logsize which is consistent in sign (accept H9).
The accuracy of prediction in bankruptcy 1997-1999 tend to decrease while error type tend to increase,this is caused by economy crisis effect. However this result is much better than prior research. Level of error in bankruptcy prediction is type II, where bank which is predicted bankrupt obviously non bankrupt.
Key word : bank, bankruptcy, CAMEL and other characteristic
ABSTRAKSI
Penelitian ini bertujuan untuk memberikan bukti empiris penggunaan variabel proksi CAMEL serta karakteristik bank untuk memprediksi kebangkrutan bank. Sampel yang dianalisis sebanyak 333 bank yang dibedakan secara cluster dan diambil secara acak dad bank pemerintah, bank devisa, bank non devisa, BPD, dan bank campuran. Hipotesis yang diajukan (HI-H11) variabel proksi CAMEL (equity, loanta, NIM,ROA, uncollected, core, insider dan overhead), dan variabel karakteristik bank (logsize, holding dan go-public) berbeda antara bank yang bangkrut dan tidak bangkrut
Hasil uji univariate variabel core, insider, overhead, go-public (1997), ROA, core, insider dan logsize(1999) secara konsisten berbeda antara bank yang bangkrut dan tidak bangkrut. Pada kebangkrutan 1998 tidak ada satupun variabel yang konsisten dalam memprediksi kebangkrutan Sedangkan basil uji multivariate variabel RIM dan core secara konsisten tandanya sama dengan yang diprediksikan. Variabel equity, loanta, ROA, dan insider secara umum tandanya konsisten dengan yang diprediksi. Loanta, ROA, dan insider merupakan variabel yang sangat kuat dalam menjelaskan kebangkrutan. Hasilnya secara umum konsisten dengan menerima Hi, Hz, H3, H4, H6 dan H7). Hasil uji multivariate karakteristik bank hanya logsize saj a yang konsisten tandanya (menerima 139)
Ketepatan prediksi kebangkrutan 1997 ke 1999 cenderung menurun sedangkan tipe kesalahan cenderung naik, hal ini disebabkan pengaruh 'crisis ekonomi, meskipun demikian hasilnya lebih bagus dibandingkan dengan basil penelitian sebelunmya Tingkat kesalahan yang dilakukan dalam memprediksi kebangkrutan adalah tipe H yaitu bank yang diprediksi bangkrut temyata tidak bangkrut.
Kata kunci : bank, kebangkrutan, CAMEL dan karakteristik lamnya
PENDEKATAN DAN KRITIK TEORI AKUNTANSI POSITIF
No full textThis paper reviews the positive accounting theory. The philosophical objective of positive accounting theory is to explain and predict current accounting practice. Positive
accounting theory seeks to understand why accounting practices are employed by accountans in different circumtances and by different firms. Three hypoteses in positive accounting theory : bonus plan, debt convenant and political cost. Criticisms of positive accounting theory (1) methodology, philosophy and economics approach.
Key word : positive accounting theory, political cost, economics approac
Analisis Pengaruh Faktor Perusahaan, Kualitas Auditor, Kepemilikan Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia)
No full textThis research examines the relationship between financial distress, debt default, size, audit lag, prior opinion, auditor client tenure, auditor quality, opinion shopping, manajerial and institutional ownership would receive a going concern opinion. A samples of 45 manufacturing
companies listed at Indonesia Stock Exchange from 1997-2006. Logistic regression is used to examine the hypothesis.
The results indicate that debt default, size, auditor client tenure, prior opinion, auditor quality are significantly affect the going concern audit opinion. On the other hand financial distress audit lag, opinion shopping, manajerial and institutional ownership does not have effect on going concern audit opinion.
Key words : firm factors, auditor quality, firm ownerships, going concern audit opinio
ANALISIS RASIO KEUANGAN DAN RASIO NON KEUANGAN YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI AUDIT GOING CONCERN PADA AUDITEE (Studi empiris pada Perusahaan Manufaktur yang terdaftar di BEJ tahun 2000 - 2005)
No full textIn this study, we attempt empirically to investigate the relationship between financial ratios(liquidity, profitability, activity, leverage, sales growth, market value) and non financial ratios (the, public accountant reputation, previous audit report, auditor•client tenure, audit lag) on going concern audit opinion. Samples of 282 manufacturing companies listed at Jakarta Stock Exchange from 2000-2005. Logistic regression is used to examine hypothesis.
The results indicate that liquidity, previous audit report, and audit lag are significantly affect the going concern audit opinion. On the other hand, profitability, activity, leverage, sales growth, market value, size, public accountant reputation, auditor-client tenure does not have affect on going concern audit opinion.
Keywords : financial ratio, non financial ratio, going concern opinio
HUBUNGAN KARAKTERISTIK DEWAN KOMISARIS DAN PERUSAHAAN TERHADAP KEBERADAAN KOMITE MANAJEMEN RISIKO PADA PERUSAHAAN GO PUBLIC INDONESIA
No full textThis study aims to examine the association between board of commisioner and firm characteristics to the existence of risk management committee (RMC) and type of RMC, whether it is combined or separated from audit committee. The board of commisioner and firm characteristics used in this study are independent commisioner, board size, auditor reputation, complexity, financial reporting risk, leverage, and firm size. Population consists of Bursa Efek Indonesia (BEI)-listed companies from nonfinancial industry in 2007-2008. Sample was collected based on purposive sampling, and resulted 248 companies as a final sample. Data was collected from the annual report, and was analysed with logistic regression. The results, based on logistic regression analyses, indicated that firm size has a positive and significant association with the existence of RMC and separated RMC. The other variables (independent commisioner, board size, auditor reputation, complexity, financial reporting risk, leverage) have no significant association with the existence of RMC and separated RMC
Audit Report Lag and Audit Fee Analysis Before and After the Implementation of Key Audit Matters in Indonesia
No full textThis study aims to examine the differences in audit report lag and audit fees in the year before and after the implementation of Key Audit Matters (KAM) in independent auditor reports. Provisions regarding KAM disclosure in Indonesia began with the 2022 financial reports. The population for this study includes all companies listed on the Indonesian Stock Exchange for the years 2021 and 2022. The dataset used in this research comprises 966 observations, consisting of 483 companies for each period (2021 and 2022). Using the Wilcoxon signed-rank test, the results indicate that the audit report lag was longer in the year before KAM communication compared to the year after its implementation. This finding could be attributed to the impact of the COVID-19 pandemic and the additional one-month extension granted by the Financial Services Authority (OJK) for the submission of audited financial reports. The results show that audit fees increased following the implementation of KAM. This suggests that auditors incur higher costs when required to include KAM in their audit opinions. This research highlights the implications of KAM communication on audit processes, including timeframes and associated costs
ANALISIS PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN
No full textResponsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding on an investment decision. The research’s goals were to examine the effect of audit quality, debt default, and opinion shopping from going concern opinion. The samples of this research were Manufactures Company that listed in Indonesian Stock Exchange (ISE) from 1997 until 2002. Regression logistic is used in this research for examining the hypothesis. Result of this research, debt default was significant, but the other variables (audit quality and opinion shopping) weren’t significant with going concern opinion
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL INTERVENING (Studi kasus pada Universitas Diponegoro)
No full textThis study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment mediate the relationship of budget participation and managerial performance.
This study used questionnaires and interview to collecting data. From 189 questionnaires were given to managers in Diponegoro University. The questionnaires that complete the answers were 72 questionnaires. Path analysis was utilized to examine the direct and indirect effects of budget participatio to managerial performance
The results of this study showed that budget participation has a direct effect to managerial performance. Budget participation also has a positive effect to perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment. But budget participation didn’t has indirect effect to managerial performance with perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment as intervening variable
Pengaruh Komitmen Organisasional dan Keterlibatan Kerja Terhadap Hubungan Antara Etika Kerja Islam dengan Sikap Terhadap Perubahan Organisasi
No full text This research examines the influence of organizational commitment and the involve¬ment in work to the relation between Islamic work ethics and attitude to organiza¬tional change. The samples are 32 lecturers and 31 accountant staff. Linear regression and absolute ap¬proach is used to test the effect of job involvement and organizational com¬mitment.
The results of this research show that Islamic work ethics do not affect the attitude toward organizational change directly. The involvement in job has strong influence to the rela¬tion between Islamic work ethics and attitude to organizational change, while organiza¬tional com¬mit¬ment does not have strong influence to the relation between Islamic work ethics and attitude toward organizational change.
Keywords: Islamic work ethics, job involvement, organizational commitment, attitude to organiza¬tional change
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