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SIKAP ETIS AKUNTAN DAN PENGGUNA JASA AKUNTAN TERHADAP PRAKTIK MANAJEMEN LABA
Get PDFThere are many ways that accountants and user of accountant's servises can influence that financial reporting of their organizational units. When such
influence is directed at changing the amount of reported earnings, it is known earnings management. This study examines accountants and user of accountant's servises concerning their attitudes on the ethical acceptzbility of earnings management. The results, based on responses from accountants and user of accountant's servises, show that a consistency with generally accepted accounting principles, directions, materiality, and period of effect of earning
management have different attitude between accountants and user of accountant's servises. On the other hand, types and objective of earning management does not
have different on the attitude.
Keywords : ethical attitude; earnings management; generally accepted accounting principle
Pengaruh Penganggaran Partisipatif, Remunerasi, Dan Karakteristik Demografi Terhadap Kinerja Manajerial Dengan Berbagi Pengetahuan Sebagai Variabel Mediasi (Studi Pada Badan Layanan Umum Sektor Pendid
Get PDFPenelitian ini bertujuan mengetahui pengaruh penganggaran partisipatif, remunerasi, dan karakteristik demografi terhadap kinerja manajerial dengan berbagi pengetahuan sebagai variabel mediasi. Data penelitian dikumpulkan dengan mengirimkan kuesioner kepada 258 sampel yang dipilih secara random di 43 Badan Layanan Umum Perguruan Tinggi (BLU-PT). Sampel penelitian adalah pejabat eselon II dan III, serta dosen yang mendapat tugas tambahan di bidang pengelolaan keuangan. Pengujian hipotesis menggunakan Smart Partial Least Square (SmartPLS) versi 2.0. Hasil penelitian menunjukkan bahwa keberhasilan pejabat publik dalam mencapai target kinerja ditentukan oleh penganggaran partisipatif, remunerasi, dan berbagi pengetahuan. Namun, kinerja manajerial dalam merealisasikan target kinerjanya tidak ditentukan oleh karakteristik demografi. Determinan keberhasilan individu dalam mencapai target kinerja tidak bisa dipisahkan dari interaksi antar individu dalam berbagi pengetahuan. Studi ini menemukan bahwa penganggaran partisipatif dan remunerasi memotivasi individu untuk saling berbagi pengetahuan, tetapi karakteristik demografi tidak mendorong berbagi pengetahuan, kecuali keikutsertaan dalam pelatihan. Berkaitan dengan interaksi sosial, penganggaran partisipatif dan remunerasi akan mempunyai efek yang semakin efektif dalam pencapaian kinerja, jika individu saling berbagi pengetahuan. Penelitian ini mempunyai temuan khusus yaitu interaksi penganggaran partisipatif dan revisi anggaran menyebabkan penurunan kinerja manajerial. Hasil penelitian ini memiliki implikasi praktis bagi pimpinan instansi publik untuk memperkuat kebijakan penganggaran partisipatif dan remunerasi serta membudayakan berbagi pengetahuan di lingkungan kerja, agar kinerja manajerial dapat ditingkatkan.
Kata kunci: penganggaran partisipatif, remunerasi, karakteristik demografi, berbagi pengetahuan, dan kinerja manajerial
FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN BADAN LAYANAN UMUM (Studi pada BLU di Kota Semarang)
Get PDFThis study aims to examine and obtain empirical evidence about factors that affect the reliability and timeliness of financial reporting. This research is motivated by the fact that the government financial reporting should provide information on reliable and timely in assessing accountability and decision making of various parties.
Variables that will be tested in this study is the quality of human resources, utilization of information technology, accounting internal controls, and organizational commitment (as an independent variable) against the reliability of financial reporting (as the dependent variable) and the quality of human resources, utilization of information technology, accounting internal controls and organizational commitment (as an independent variable) on the timeliness of financial reporting (as the dependent variable). The data in this study is the primary data obtained from questionnaires distributed directly to the respondents. Data collected from 102 respondents who are BLU financial reporting staff in the city of Semarang. The hypothesis in this study were tested using multiple linear regression.
The results of this study is the first test showed that the utilization of technology, internal accounting controls, and organizational commitment significantly influence the reliability of financial reporting. While the quality of human resources did not significantly influence the reliability of financial reporting. In the second test showed that the utilization of information technology and organizational commitment significantly influence the timeliness of financial reporting. While the quality of human resources and accounting internal controls did not significantly influence the timeliness of financial reporting
PENGARUH PENGUMUMAN BOND RATING VERSI PT PEFINDO TERHADAP ABNORMAL RETURN SAHAM PERUSAHAAN DI BURSA EFEK JAKARTA
Get PDFBond rating is one of information which needed by investors. This information shows capability bondholders in paying their liability and interest expense. This research will examine whether bond rating will effect abnormal return with windows event 5 days before and after published of bond rating. This research was conducted at Jakarta Stock Exchange (JSX) using 31 emitens as samples. Data of bond rating use rating version PT Pefindo. Abnormal return was counted with market adjusted model. The hypothesis examined with T-Test. The result of hypothesis analysis shows significant. It shows that there is difference abnormal return before and after announcement of bond rating. Announcement of bond rating is god news. Keywords: abnormal return, bond rating, and market adjusted model
NILAI BUDAYA DAN MENTALITAS MAHASISWA AKUNTANSI
Get PDFThe purpose of this research is to understand culture and mentality value that accountant students have. This research uses qualitative method with phenomenological approach. Phenomenological approach is used to describe culture and mentality value that accountant students have while learning process occurs. This research uses primary data which is obtained through in-depth interview from informants that is Economic and Business Faculty of Diponegoro University’s accountant students and accountant students’ parents. Obtained data were analyzed based on the result of the interview.
The result of this research shows that there are seven culture and mentality value that accountant students have, such as : discipline, self awareness, responsibility, mutual assistance, courtesy, independent, and honesty
PENGARUH KNOWLEDGE SHARING DAN FAKTOR DEMOGRAFI TERHADAP KINERJA PEGAWAI (Studi Kasus pada Satuan Kerja Pemerintah Daerah di Kabupaten/Kota di Jawa Tengah)
Get PDFThis study aims to examine the relationship between knowledge sharing, demographic factors (age, education level, position, tenure) on employee performance. This research was conducted in 12 Regional Work Unit of Regency/ City in Central Java with 104 employees. Sampling technique in this research use purposive sampling. Statistic analysis used to analyze data using Structural Equation Modeling (SEM) with software Amos version 22.0. The results showed that knowledge sharing, education level, tenure have a positive and significant effect on employee performance. While the age factor has a positive and insignificant effect on employee performance, and position factor of employees have a negative and insignificant effect on performance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Satuan Kerja Perangkat Daerah di Kabupaten Batang)
Get PDFThe objective of this research is to examine the factors that influence
information value of local government financial reporting. Information value
refers to reliability and timeliness. The factors that influence reliability and
timeliness are human resource quality, information technology utilization, internal
control system, and local financial monitoring.
Data collection was done by giving questionnaires to 110 heads and staffs
of SKPD’s accounting department in Batang District. The collected data then
processed by using PLS (partial least square).
Hypotheses testing results are as follows. First, internal control system has
a positive and significant influence on reliability of local government financial
reporting while human resource quality, information technology utilization, and
internal control system have no influence. Second, human resource quality and
information technology utilization have a positive and significant influence on
timeliness of local government financial reporting while internal control system
has no influence
RASIO KEUANGAN VERSI BANK INDONESIA VERSUS INFOBANK (Studi Empiris: Bank Umum Konvensional di Indonesia Periode 2005-2008)
Get PDFUNIT COST RAWAT INAP RSND DENGAN PENDEKATAN ACTIVITY-BASED COSTING
Get PDFThis study purposed is to analyze and describe unit cost and determine inpatient tariff using activity-based costing approach and compares inpatient tariff between activity-based costing approach and conventional (traditional) approach. The sources of data used in this study is primary data which comes from the location of this research is applied, Diponegoro National Hospital using descriptive-analytic analysis method.
Research data were obtained from hospital financial department, inpatient installation, laundry department, hospital procurement department, hospital facility maintenance, and hospital asset department. These datas include the cost of nurse‟s wages, the cooker and inpatient ward‟s wages, janitor‟s wages, security‟s wages, the costs of the laundry consumables, the costs of the patient consumables, the costs of patient‟s meals, the depreciation costs of inpatient facilities, asset maintenance costs, and electricity costs. The results showed that there‟s distortion in the application of hospital tariff with unit cost using activity-based costing approach that is undercost distortion on class III, and class II. Then, overcost distortion on class I, VIP, and VVIP
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