Garuda - Garba Rujukan Digital

PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK BAGI MAHASISWA PERGURUAN TINGGI SWASTA DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOUR Lukman, Hendro; Winata, Sugim
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The purpose of this study is to see how the attitude, subject norms, perceived behavior control and intention to behavior for a career as a public accountant in the perception of accounting students at private universities in Jakarta by using the approach of The Theory of Planned Behaviour (TPB). Data collected for processed were total of 106 questionnaires. Data processed by using Stata, showed that attitude, subject norms and perceived behavior control has a weak correlation and no significant effect among those variables, on student intention became public accountants, and to the behavior of a career as a public accountant through Ã‚Â intention as mediating variable. However, the relationship between intention on student become a public accountant to the behavior of a career as a public accountant has a strong relationship and have a significant impact. It can be concluded that the respondents' interest in working as a public accountant only temporarily as a stepping stone to other professions

Analisis Komitmen Stakeholders dan Shareholers Perusahaan Terhadap Kinerja Sosial dan Keuangan Lukman, Hendro
Jurnal Akuntansi Vol 16, No 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Tujuan penelitian ini adalah untuk menganalisis komitmen pemaku kepentingan dan pemegang saham

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PRAKTIK MANAJEMEN LABA PADA INDSUTRI PERBANKAN DI INDONESIA Fricilia, Fricilia; Lukman, Hendro
Jurnal Akuntansi Vol 19, No 1 (2015): January 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Ekspektasi pemilik modal (principal) dan pengolah (agent) seringkali tidak sejalan. Dapat disebabkan ekspektasi pricipal yang terlalu tinggi sedangkan dunia bisnis tidak dapat semuanya dikendalikan, juga dipengaruhi faktor-faktor eksternal yang tidak dapat dikendali. Oleh sebab itu banyak cara yang dilakukan oleh agent untuk memenuhi ekspektasi pricipal tujuan pribadi agent,salah satunya adalah dengan manajemen laba. Dalam penelitian ini, penulis memilih industri perbankan sebagai subyek penelitian karena praktik manajemen laba tidak semudah dilakukan industri lain karena adanya keterbatasan dari aturan Bank Indonesia. Hasil penilitian bahwa Capital Adequacy Ratio (CAR), Non Perfoming Loan (NPL), Loan to Deposit Ratio Loan to Deposit Ratio (LDR), Growth, Reputasi auditor dan Audit tenure sebagai variabel independen yang diproses dengan menggunakan SPSS, ternyata CAR, LDR dan Growth yang mempengaruhi terhadap praktik manajemen laba di industri perbankan, sedangkan (NPL), Reputasi Auditor dan Audit Tenure tidak mempengaruhi.Expectations of shareholders (principal) and management (agent) are often not in line. This is due to the pricipal expectations were too high while the business world can not all be controlled, are also influenced by external factors that can not are controlled. Therefore, many ways in which the agent to meet the expectations of pricipal and personal goals agent, one of which is the earnings management. In this study, the authors chose the banking industry as research subjects because earnings management practices are not as easy to do other industries because of the limitations of the rules of Bank Indonesia. Results from the study that the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Growth, Auditor Reputation and Audit Tenure as independent variables that is processed by using SPSS, states that the CAR, LDR and Growth are influence to earnings management practices in the banking industry, while the NPL, Audit Reputation and Audit Auditor Tenure do not affect.

Faktor yang mempengaruhi deteksi kecurangan dalam persepsi auditor eksternal dan auditor internal Lukman, Hendro; Harun, Viviani
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The purpose of this study was to determine the effect of pressure, opportunity and razionalitation (The fraud triangel) to detect fraud on the perception of the external auditor and the internal auditor. This research carried out many acts of fraud in companies in Indonesia although the company has been audited by an independent and the internal auditor function within the company. This study uses primary data by distributing questionnaires to staff public accounting firms and internal auditors in the company. The processing of data using SPSS. The results of this study indicate that pressure, opportunity and razionalization have positiveÃ‚Â impact on the detection of fraud on the perception of the external auditor and the internal auditor. Therefore, it is suggested for the company to create good governance to minimixe the fraud, and for auditors have to well understanding business and procedure of company

FAKTOR YANG PENGARUHI PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK BAGI MAHASISWA PTS WASTA DENGAN PENDEKATAN REASONED ACTION MODEL Lukman, Hendro; Juniati, Carolina
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Tujuan dari penelitian ini adalah untuk mengalisis pengaruh nilai instrinsik, gender,pengaruh orang tuan, persepsi mahasiswa dan pertimbangan pasar untuk memilih karir sebagai akuntan publik. Riset ini dilaksanakan berdasarkan fenomena yang terjadi saat ini di mana jumlah pemegang gelar akuntan yang banyak namun yang berprofesi sebagai akuntan publik sedikit sekali. Teori Reasoned Action Model (TRA Model) yang menilai prilaku (instrinsik) dan norma subyektif (pengaruh orang tua) menjadi dasar dari prilaku individu sebagai dasar penelitian ini. Subyek dari penelitian ini adalah mahasiswa akuntansi di perguruan tinggi swasta di Jakarta yang kebanyakan mereka bekerja di kantor akuntan publik setelah mereka lulus. Jumlah sampel 196 responden yang diperoleh dengan menyebarkan kusioner secara langsung dan diproses menggunakan SPSS versi 21. Hasil penelitian ini menunjukkan nilai instrinsik, persepsi mahasiswa dan pengaruh orang tuan mempunyai signifikan terhadap kecenderungan mahasiswa bekerja sebagai akuntan publik, sementara gender dan pertimbangan pasar kerja tidak mempunyai efek signifikan. Berdasarkan TRA Model, hasil riset ini konsisten dengan TRA Model. Dengan demikian, peranan Institut Akuntan Publik Indonesia (IAPI) dan pergutuan tinggi harus berperan aktif menciptakan informasi yang jelas mengenai prospek profesi sebagai akuntan publik.The objective of this study was to analyze the influence of intrinsic value, gender, parental influence, perception of student and labor market considerations for choosing a career as a public accountant. This research is done based as a phenomenon that occurs today, which is the number of people who holds accountant in Indonesia but at least who pursue as a public accountant. Theory of Reasoned Action Model (TRA Model), which suggests that the attitude (intrinsic value) and subjective norm (parental influence) became the basis for the behavior of the individual as the premises of the study. The subjects of this study were students majoring in accounting at the private university in Jakarta that many graduates working in public accounting firms. The sample in this study amounted to 196 respondents through spreading a questionnaire to students diretly, and processed using SPSS Version 21. The results are intrinsic values, perceptions of student and parental influence has a significant influence on the tendency of students to work as a public accountant, while gender and labor market considerations does not have a significant effect. According to The TRA Model, this research result is consistent with TRA model. Therefore, the role of associations of public accountants in the case of Indonesian Institute of Certified Public Accountants (IAPI) and the universities must play an active role creates a clear prospect information and public accounting profession.

THE INFLUENCE OF CORPORATE GOVERNANCE AND BOARD CHARACTERISTICS ON CSRD IN SRI-KEHATI INDEX FOR 2018-2022 Amelia, Amelia; Lukman, Hendro; Sriwati , Sriwati
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.463-474

The Good Corporate Governance can ensure that the company is managed in a responsible and transparent manner, including Corporate Social Responsibility (CSR). Several companies have expressed a form of Social Responsibility towards all stakeholders, including society, the environment and workers. One of the parties responsible for CSR disclosure is the board of directors. The characteristics possessed by directors can influence the company's commitment to CSR and the company's desire to disclose CSR information to the public. This research aims to analyze the influence of corporate governance and directors' characteristics on CSR disclosure in the Sri-Kehati Index for the 2018-2022 period. This research was analysed using multiple regression method which processed using SPSS 25. The data used in this research was secondary data from annual reports. This research used purposive-sampling technique with sample of 70 data observations. The results of this research show that the audit committee, independent commissioner, institutional ownership, managerial ownership, age of directors, gender of directors have no influence on CSR Disclosure. It can be concluded that the CSR information in the CSR Disclosure has been prepared without interference from the Board of Directors, Shareholders and Supervision of the Commissioners. The implications of this research show that CSR information which aims to provide CSR information in the context of sustainability, should be prepared professionally with adequate corporate governance.

THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON FINANCIAL DISTRESS IN GENERAL INSURANCE COMPANIES DURING THE COVID-19 PANDEMIC Mihelle, Mihelle; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.406-416

During the COVID-19 pandemic, it was an extraordinary event that occurred unexpectedly and unanticipated by all countries. Easy transmission through saliva droplets has caused many countries to implement community lockdown policies. This condition causes a decline in economic activity coupled with a lot of public spending on health. Many companies have reduced their activities and even closed their businesses temporarily or permanently. This condition has an impact on reducing premium income from general insurance companies. This research aims to analyze the effect of profitability, liquidity and leverage on financial distress in general insurance companies listed on the Indonesia Stock Exchange (BEI) during the COVID-19 pandemic. This research uses 24 data from 8 general insurance companies selected using a non-purposive sampling method. This research uses multiple regression analysis. The results of this research show that profitability and liquidity have a positive effect on financial distress during the COVID-19 pandemic. Meanwhile, leverage shows that it has no effect on financial distress. This research provides a positive signal for investors who want to invest in general insurance companies. The implications of this research provide a signal that companies must manage the use of profits to maintain adequate liquidity, and by carefully managing debt, companies can avoid financial distress.

FACTORS INFLUENCING STUDENT’S INTEREST IN BECOMING PUBLIC ACCOUNTANTS: CASE OF PRIVATE UNIVERSITY STUDENTS IN BOGOR Meilita, Shelley; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.217-226

The increasing demand for graduate accounting students majoring in accounting cannot match Indonesia's high demand for public accountants. The profession of accountant is supposed to be one that offers a good prospect of employment because of its high demand. However, the exam to become a certified public accountant is quite difficult, and there are many career options to become an accountant in different fields. A wide job market with severe competition, among other factors, can push students to seek a career as an accountant. Thus, this study aims to look at the extent to which any factor can influence accounting students, in particular students of the private university in Bogor, in their careers as public accountants. Factors studied in this study include social environment, career motivation, and financial reward. The research population is the total number of active students at the private university in Bogor by 2023. The samples obtained are 166 active private university students in Bogor for 2021 and 2022. Data processing in this study uses the PLS-SEM method, multiple linear regression analysis, and hypothesis testing. The findings of this study demonstrate how the social environment, career motivation, and financial rewards affect students’ intentions when choosing careers as accountants. The implication of this research is that students should have a deep understanding of a career as a public accountant for the future of their career and the sustainability of this profession.

Pengaruh Pengungkapan Sukarela Manajemen Risiko Non Keuangan Terhadap Nilai Perusahaan pada Sektor Industri Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Antoni, Gabriella; Lukman, Hendro
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.24113

Penelitian ini bertujuan untuk melanjutkan kajian di bidang akuntansi dengan mengeksplorasi persepsi masyarakat terhadap penggunaan mobile banking. Fokus utama penelitian adalah mengidentifikasi faktor-faktor yang mempengaruhi keputusan pengguna, seperti persepsi mengenai perceived ease of use, usefulness, dan risk. Sampel penelitian terdiri dari 163 responden yang dipilih menggunakan teknik simple random sampling dan snowball sampling, dengan pengumpulan data melalui Google Form. Periode pengumpulan data berlangsung dari Desember 2023 hingga Februari 2024. Analisis data dilakukan menggunakan SmartPLS 3, yang menunjukkan bahwa perceived ease of use dan usefulness berpengaruh signifikan terhadap keputusan penggunaan mobile banking, sementara perceived risk tidak mempengaruhi keputusan tersebut.

Kemudahan Penggunaan, Manfaat, dan Risiko terhadap Penggunaan Mobile Banking Antoni, Gabriella; Lukman, Hendro
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 4 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i4.24116

Penelitian ini bertujuan untuk melanjutkan kajian di bidang akuntansi dengan mengeksplorasi persepsi masyarakat terhadap penggunaan mobile banking. Fokus utama penelitian adalah mengidentifikasi faktor-faktor yang mempengaruhi keputusan pengguna, seperti persepsi mengenai perceived ease of use, usefulness, dan risk. Sampel penelitian terdiri dari 163 responden yang dipilih menggunakan teknik simple random sampling dan snowball sampling, dengan pengumpulan data melalui Google Form. Periode pengumpulan data berlangsung dari Desember 2023 hingga Februari 2024. Analisis data dilakukan menggunakan SmartPLS 3, yang menunjukkan bahwa perceived ease of use dan usefulness berpengaruh signifikan terhadap keputusan penggunaan mobile banking, sementara perceived risk tidak mempengaruhi keputusan tersebut.

Title

Found 26 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 26 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 26 Documents
Search