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All Journal Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi MEDIA BISNIS
Rahayuningsih, Deasy Ariyanti
STIE Trisakti
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : MEDIA BISNIS

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN YUNITA YUNITA; DEASY ARIYANTI RAHAYUNINGSIH
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to investigate empirically the relationship between audit quality, company’s financial condition, prior audit opinion, company’s growth, company’s size, and debt default that influence the company’s acceptance of unqualified opinion with modified paragraph going concern. Data to be used is secondary data and were taken from Indonesia Stock Exchange official website. The research used 42 non-financial companies as sample by using purposive sampling method. This study used logistic regression to test the hypothesis. Data for this study comprises from the financial statement of non-financial companies in Indonesia over four year period of 2008-2011. The research finding can be summarized as follows. The result showed that the prior audit opinion has significant influence over unqualified opinion with modified paragraph going concern. On the other hand, audit quality, company’s financial condition, company’s growth, company’s size, and debt default don’t have influence on unqualified opinion with modified paragraph going concern.
KAJIAN ASPEK PERILAKU PERATAAN LABA DEASY ARIYANTI RAHAYUNINGSIH
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Income smoothing is not against the rules but it is a tool to cover up dishonesty management. Financial statement containing information rekayasaan cause decreased reliability of financial reporting so that users can make mistakes when taking the decision was based on the profit that has been engineered. In this condition include accounting behavioral dimensions associated with the information produced by the accounting system. Accounting-related dimensions of human behavior is also concerned with the design, construction and use of an efficient system of accounting information
SPIRITUAL VALUE: APA DAN BAGAIMANA DEASY ARIYANTI RAHAYUNINGSIH
Media Bisnis Vol 4 No 2 (2012): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v4i2.1466

Abstract

The purpose of this article is to explain the meaning of spiritual value based on human being, workplace and accounting mechanism. This study explains the implementation of spiritual climate in people, workplace and accounting which were visibly shown in behavior, culture, actions and teamwork. Previous literature show that spiritual value appears from the people or employee, so it inspire them to influence the company’s culture and it make their lives meaningful. The main point from the article show that various socio cultural factors view spirituality as positively influencing numerous organizational outcomes.
Co-Authors DENNYS SURYA JONINHO ARIMA RAMADHAN OCTALIANNA OCTALIANNA YUNITA YUNITA