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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi, Audit dan Aset (AAA)
Daat, Sylvia Christina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN RELATIONAL CAPITAL PADA KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN HIGH-IC INTENSIVE INDUSTRIES YANG TERDAFTAR DI BURSA EFEK INDONESIA) Daat, Sylvia Christina
Nominal: Barometer Riset Akuntansi dan Manajemen Vol 8, No 2 (2019): Nominal September 2019
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.724 KB) | DOI: 10.21831/nominal.v8i2.26702

Abstract

Abstrak: Pengaruh Pengungkapan Relational Capital pada Kinerja Keuangan Perusahaan (Studi Empiris pada perusahaan High-IC Intensive Industries yang Terdaftar di Bursa Efek Indonesia) Penelitian ini dimotivasi oleh berkembangnya arah penelitian akuntansi pada isu-isu terkait aset tidak berwujud (intangible capital), secara khusus intellectual capital (modal intelektual) yang dipicu oleh revolusi dalam teknologi informasi, pentingnya pengetahuan dan bisnis berbasis pengetahuan (knowledge-based business), serta timbulnya inovasi sebagai pola penentu utama keunggulan kompetitif perusahaan. Informasi modal intelektual merupakan salah satu informasi yang dibutuhkan oleh investor karena informasi tentang modal intelektual dapat membantu investor untuk memprediksi kinerja perusahaan di masa yang akan datang, Secara khusus, relational capital sebagai komponen modal intelektual dipandang sebagai salah satu pemicu yang dapat meningkatkan keunggulan kompetitif perusahaan melalui relasi yang kuat dengan stakeholder, dan selanjutnya mampu meningkatkan kinerja perusahaan. Oleh sebab itu, penelitian ini mencoba menemukan bukti empiris pengaruh pengungkapan relational capital pada kinerja keuangan perusahaan High-IC Intensive Industries yang terdaftar di Bursa Efek Indonesia, periode pengamatan 2014 sampai dengan 2017. Sampel penelitian diseleksi dengan metoda purposive sampling dan berdasarkan kriteria yang diterapkan diperoleh total sebanyak 72 observasi perusahaan tahun (firm-year observations) High-IC Intensive Industries yang terdaftar di Bursa Efek Indonesia. Hasil penelitian dengan menggunakan pengujian regresi berganda dengan SPSS ini memberikan bukti empiris bahwa pengungkapan relational capital berpengaruh pada tiga ukuran kinerja keuangan, yaitu: pendapatan bersih, nilai perusahaan, dan arus kas operasi perusahaan.Kata kunci: relational capital, intangible capital, pendapatan bersih, nilai perusahaan, arus kas operasi.
PENGARUH AKUNTABILITAS DAN KOMPETENSI AUDITOR/PENGAWAS PEMERINTAH TERHADAP KUALITAS AUDIT Ohoimas, Endang Sri Rahayu; Salle, Agustinus; Daat, Sylvia Christina
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.84 KB) | DOI: 10.52062/jurnal_aaa.v1i1.3

Abstract

Auditors’ decision making is affected by their accountability in concluding their audit working process that required highly competences which can be gained through their sufficient experiences in the audit field. This research is aim to examine the influence of accountability and competence of auditors/government supervisory on the quality of audit. As population in this research is 47 people of Employees who work in Provincial Inspectorate Office of Papua and Inspectorate office of Jayapura City which involved in the examination as the Auditors/Supervisory of Government. A non-probability sampling methodology is used based on the certain criteria (purposive sampling) for distributing 47 questionnaires to the Auditors/Supervisory of Government. The result of this research indicate that the devotion in profession has a significant effect on the quality of audit, while social obligation has a significant effect on the quality of audit. Similarly, the knowledge and working experiences have significant effects on the quality of an audit respectively.
THE IMPACT OF THE AUDITOR’S PERSONAL CHARACTERISTICS THROUGH DYSFUNCTIONAL AUDIT BEHAVIOUR ACCEPTANCE TOWARDS THE AUDIT QUALITY Sambara, Elisha Jansen; Asnawi, Meinarni; Daat, Sylvia Christina
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 2 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i2.49

Abstract

The research aims to discover the impact of personal auditor’s characteristics, includingemployee’s performance, auditor burnout, professional commitment, turnover intention, selfesteem, locus of control, towards dysfunctional audit behavior acceptance, and its impact on thequality of audit through dysfunctional audit behavior. The technique employed in this research waspurposive sampling with 121 auditors at BPKP Province of Papua representative office and PapuaInspectorate Office as the size of the sample. However, there were only 94 used. StructuralEquation Model (SEM) with Partial Least Square (PLS) WrapPLS 6.0 method was also used astechnical analysis to test the variable’s impact. The research found that employee performance and self-esteem have no impact on the dysfunctionalaudit behavior, however auditor burnout, professional commitment, and external locus of controlhave significant and positive impacts on the dysfunctional audit behavior. Auditor burnout,turnover intention, and external locus of control have no impact on the quality of the audit,however, the employee’s performance, professional commitment, and self-esteem do have asignificant and positive impact on the quality of audit. All auditor’s characteristics have no impacton the quality of audit through dysfunctional audit behavior acceptance, another word, thedysfunctional audit behavior acceptance is not necessarily the intervening variable betweenauditor’s personal characteristic towards the quality of audit.
ANALISIS IMPLEMENTASI ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KABUPATEN PEGUNUNGAN BINTANG Prayoga, Vicky Antonio; Rofingatun, Siti; Daat, Sylvia Christina
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 2 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i2.52

Abstract

The objective of this study is to observe the influence of performance-based budgeting (PBB) on thegovernment's accountability, such as planning, implementation, accountability, and performanceevaluation. Pegunungan Bintang was chosen as a research location and the cluster sampling method was used to determined 96 respondents. Data processing technique consist of several stages, first stage isdata quality test by used validity test and reliability test, next step was normality test,multicollinearity test dan heteroscedasticity test called classical assumption test, when researchdata was valid and reliable and normally distributed, there was no multicollinearity danheteroscedasticity, then hypothesis test worth to continue. Hypothesis test consisted of multiplelinear regression, determination coefficient (R2), partial tested (t-test), and simultaneous tested (Ftest).The result shows that partially the planed and implementation have no effect on accountability ofgovernment’s performance accountability with significance values of 0.872 and 0.656 respectively,however accountability and performance evaluation had an effect on the government’s performanceaccountability with significance values of 0,000 and 0,000.
Co-Authors Agustinus Salle, Agustinus Meinarni Asnawi, Meinarni Ohoimas, Endang Sri Rahayu Prayoga, Vicky Antonio Sambara, Elisha Jansen Siti Rofingatun