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Pengaruh Good Corporate Governance, Kinerja Keuangan, Modal Intelektual terhadap Pengungkapan Modal Intelektual Saendy, Gilang Anies; Anisykurlillah, Indah
Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i1.4038

Abstract

Dampak perkembangan globalisasi membutuhkan informasi lebih lanjut, terutama informasi tentang modal intelektual perusahaan. Tapi, dalam kondisi nyata informasi modal intelektual masih rendah, yakni sekitar 27-35%. Objek penelitian ini adalah perbankan yang terdapat dalam direktori Pasar Modal Indonesia (ICMD) 2010-2013. Jumlah populasi adalah 36 perbankan dan 17 sampel dengan menggunakan purposive sampling. Metode yang digunakan adalah analisis jalur. Hasil penelitian ini menunjukkan bahwa tidak pengaruh antara pelaksanaan GCG untuk pengungkapan modal intelektual dan kinerja keuangan. Selain itu, ada pengaruh positif antara kinerja modal intelektual terhadap kinerja keuangan dan kinerja keuangan untuk pengungkapan modal intelektual. Selanjutnya, hasil penelitian menunjukkan bahwa tidak efek mediasi melalui kinerja keuangan perusahaan antara implementasi GCG dalam pengungkapan modal intelektual. Hasilnya juga mengatakan ada efek mediasi antara pelaksanaan GCG untuk pengungkapan modal intelektual pikir kinerja modal intelektual. The development due to the increase of globalization gives impact to the need of having more information. One of them is the need to have information on company’s intellectual capital. But, in real condition, intellectual capital information is still low. It is about 27-35%. The objects of this research are banks organized in Indonesian Capital Market Directory (ICMD) from 2010-2013. Total populations were 36 banks, and finally 17 samples were selected by using purposive sampling. The method used is path analysis. The results of this research show that there is no influence between GCG’s implementation on intellectual capital disclosure and financial performance. However, there are  positive influences of intellectual capital performance on the financial performance, and financial performance on the disclosure of intellectual capital. Besides, this research said that there is no effect of mediation through the company's financial performance between GCG’s implementation on intellectual capital disclosure. 
ANALISIS DYSFUNCTIONAL AUDIT BEHAVIOR: SEBUAH PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR Wahyudin, Agus; Anisykurlillah, Indah; Harini, Dwi
Jurnal Dinamika Akuntansi Vol 3, No 2 (2011): September 2011
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i2.1946

Abstract

Tujuan dari penelitian ini untuk memperoleh bukti empiris pengaruh locus of control terhadap ki-                                    nerja auditor,  turnover intention dan pengaruh kinerja pada perilaku dysfunctional audit. Data yang digunakan pada penelitian ini adalah data primer dalam bentuk kuesioner dimana subjek penelitiannya adalah para auditor yang bekerja untuk Kantor Akuntan Publik (KAP) di Jateng. Structural Equation Modeling (SEM) and Liniear Structural Relationship (LISREL) digunakan untuk menguji hipotesis. Hasil dari penelitian ini adalah locus of control berpengaruh secara bermakna pada kinerja auditor, turnover intention, sangat berpengaruh pada dysfunctional audit behavior. Sebaliknya, locus of control dan turnover intention  tidak berpengaruh pada dysfunctional audit behavior. This research aims at finding out the influence of locus of control on the performance of auditor, the influence of locus of control and performance on turnover intention and the influence of locus of control, turnover intention, and performance on dysfunctional audit behavior.The data used are auditors, worked for Accountant Public Office in Central Java. SEM and LISREL are used to test the hypothesis. The results of study are locus of control, auditor performance, turnover intention influence significantly dysfunctional audit behavior. However, both locus of control and turnover intention are not influential.
Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor Winata, Atika Sukma; Anisykurlillah, Indah
Jurnal Dinamika Akuntansi Vol 9, No 1 (2017): March 2017
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v9i1.11998

Abstract

This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015 consisting of 134 companies. The sample was obtained by purposive sampling technique which resulted in the sample of 26 companies. Methods of data analysis using logistic regression and SPSS 21 using data and other information obtained from Annual Report. Results of this study shows that the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. The value of Nagelkerke R Square is 0.283. conclusions of this study is the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly.
PENERAPAN MANAJEMEN BERBASIS SEKOLAH SMK NEGERI DAN SMK SWASTA SE-KARASIDENAN SEMARANG Ikhsan, Sukardi; Anisykurlillah, Indah
Dinamika Pendidikan Vol 5, No 1 (2010): June 2010
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v5i1.4928

Abstract

The objectives of this study are to analyze the implementation of School-Based Management in State and Private Vocational Schools (SMK) in Semarang Residence, and to identify the overall performance of State and Private Vocational Schools (SMK) in Semarang Residence which based on School-Based Management. The population of this study was all State and Private Vocational Schools (SMK) in Semarang Residence. The sample consisted of 10 State Vocational Schools (SMK) And 10 Private Vocational Schools (SMK). The results showed that either the principals of State Vocatinal Schools (SMK) or the principals of Private Vocational Schools (SMK) had very ideal criteria, curriculum and teaching programs had optimal criteria, staff had ideal criteria, students had ideal criteria and the infrastructure had highly optimized criteria.
The Detection of Fraudulent Financial Statement with Fraud Diamond Analysis Arfiyadi, Arfiyadi; Anisykurlillah, Indah
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11245

Abstract

The purpose of this study was to analyze the prediction of fraudulent financial statement by fraud diamond. The independent variables of this research are of financial stability, external pressure, financial target, nature of industry, ineffective monitoring, rationalization, and capability. The population of this research are 93 companies in LQ-45 listed in Indonesia Stock Exchange during the period 2010-2015. Data were selected by purposive sample, it obtained 18 companies with 92 unit analysis firms for sample of the research. Logistic Regression analysis techniques was used to analyze data, and it was helped by IBM SPSS 21 software. The findings show that nature of industry, and rationalization have positive significant impact toward fraudulent financial statements. While the financial stability, external pressure, financial target, ineffective monitoring, and capability didn’t have significant impact toward fraudulent financial statements.
Analysis of The Influence of The Size of KAP, Management Turnover and Size of Company toward Auditor Switching (An Empirical Study on Manufacturing Companies Registered in Indonesian Stock Exchange Year 2011-2015) Nurcahyo, Dhanar Dwika; Anisykurlillah, Indah
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.11593

Abstract

Auditor Switching merupakan proses pergantian KAP yang dilakukan oleh perusahaan. Pergantian KAP di Indonesia dapat dilakukan secara mandatory ataupun voluntary. Pergantian KAP secara voluntary dapat menimbulkan kecurigaan dari stakeholder untuk mengetahui apa yang penyebabnya. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdiri dari 170 perusahaan. Teknik purposive sampling menghasilkan sampel sebanyak 29 perusahaan. Variabel independen dalam penelitian ini adalah Ukuran KAP, Pergantian Manajemen, dan Ukuran Perusahaan. Variabel dependen dalam penelitian ini adalah Auditor Switching. Hasil penelitian ini menunjukkan bahwa variabel Ukuran KAP berpengaruh negatif terhadap auditor switching, variabel Ukuran Perusahaan berpengaruh negatif terhadap auditor switching. Sementara variabel Pergantian Manajemen tidak berpengaruh terhadap auditor switching. Saran untuk Penelitian selanjutnya mengenai Auditor Switching, diharapkan dapat menerapkan Perturan Menteri Keuangan yang terbaru tahun 2015 yaitu Peraturan Menteri Keuangan Republik Indonesia Nomor 20 tahun 2015. Pergantian manajemen untuk penelitian selanjutnya disarankan untuk melihat dari pergantian Dewan Komisaris, Karena Dewan Komisaris dalam perusahaan memiliki andil dalam pemilihan Kantor Akuntan Publik. Auditor Switching is  an exchanging of KAP  which is conducted by the company.  The change of KAP in Indonesia can be conducted by mandatory and voluntary. Auditor Switching by voluntary may raise suspicion of stakeholders to find out what the cause. The purpose of this study is to analyze the influence of Size of KAP, Management Turnover, and Size of Company toward Auditor Switching. The population in this study are the manufacturing companies which consist of 130 companies. The technique of purposive sampling which results for 57 samples. The independent variables in this study are management turnover, size of KAP, and size of comoany. While the dependent variable in this study is Auditor Switching. The results of this study shows that the following variable size of KAP have a negative affect toward auditor switching, but management turnover and size of company don’t have an affect toward auditor swithing. The value of Nagelkerke R Square is 0.192, it’s mean that the variation of the dependent variable that can be explained by the independent variable arround 19.2%, and the remaining 80.8% is explained by other variables outside the model. For the next research on auditor switching is expected to apply the newest Ministry of Finance Regulation in 2015, namely the Indonesian Government Numer 20 year 2015.
PENGARUH GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN, TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Trinanda, Feby Intan; Anisykurlillah, Indah
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14366

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh reputasi auditor, keberadaan risk management committee, ukuran perusahaan, dan struktur kepemilikan publik terhadap pengungkapan enterprise risk management. Populasi dari penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2013 berjumlah 48 perusahaan. Teknik pengambilan sampel dengan purposive sampling. Sampel yang masuk kriteria sebanyak 24 perusahaan dengan 48 unit analisis. Metode analisis penelitan ini menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa reputasi auditor, dan struktur kepemilikan publik berpengaruh positif signifikan terhadap pengungkapan enterprise risk management. Sedangkan keberadaan risk management committee, dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap pengungkapan enterprise risk management. Penelitian selanjutnya sebaiknya mengidentifikasi variabel lain yang memiliki pengaruh terhadap pengungkapan enterprise risk management. This study ains to analyze the effect of auditor reputation, risk management committee, firm size, and public ownership structure on enterprise risk management disclosure. The population of this study is all property and real estate companies listed in Indonesia Stock Exchange (IDX) year of 2012 to 2013, amount to 48 companies. The study uses purposive sampling. The companies that meet requirements stated by this study were 24 companies with 48 data in term of financial reports. Methods of data analyze used in this study is multiple linear regression. The results of this study show that auditor reputation and public ownership structure has significant effect on enterprise risk management disclosure. Meanwhile, risk management committee and firm size do not have significant effect of enterprise risk management disclosure. Other researchers should identify other variable that have potential influence on firm value, such as public ownership.
Analysis of Factors Affecting The Tendency of Accounting Fraud with An Ethical Behavior As Intervening Variable Nurlaeliyah, Siti; Anisykurlillah, Indah
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16892

Abstract

Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel intervening. Populasi dari penelitian ini seluruh pengurus koperasi wanita di Kota Semarang. Sampel dalam penelitian sebanyak 61 pengurus koperasi wanita di Kota Semarang dengan teknik sampling yang digunakan yaitu convinience sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Keefektifan pengendalian internal dan perilaku tidak etis berpengaruh terhadap kecenderungan kecurangan akuntansi, sedangkan ketaatan aturan akuntansi, kesesuaian kompensasi, dan asimetri informasi tidak berpengaruh. Keefektifan pengendalian internal, kesesuaian kompensasi, dan asimetri informasi berpengaruh terhadap perilaku tidak etis, sedangkan ketaatan aturan akuntansi tidak berpengaruh. Keefektifan pengendalian internal, kesesuaian kompensasi, dan asimetri informasi berpengaruh terhadap kecenderungan kecurangan akuntansi melalui perilaku tidak etis, sedangkan ketaatan aturan akuntansi tidak berpengaruh. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kecenderungan kecurangan akuntansi dipengaruhi oleh perilaku tidak etis dan keefektifan pengendalian internal, sedangkan perilaku tidak etis dipengaruhi oleh keefektifan pengendalian internal, kesesuaian kompensasi, dan asimetri informasi. The purpose of this study is to analyze the factors that influence the tendency of accounting cheating with unethical behavior as intervening variable. The population of this study is all female cooperative managers in Semarang City. The sample in this research is 61 female cooperative managers in Semarang City with sampling technique used is convenience sampling. The analysis technique used in this research is multiple regression analysis. The effectiveness of internal controls and unethical behavior has an effect on the tendency of accounting fraud, while compliance with accounting rules, compensation compliance, and information asymmetry have no effect. The effectiveness of internal controls, compliance of compensation, and information  asymmetry have an effect on unethical behavior, while the obedience of accounting rules has no effect on unethical behavior. Based on the results of the study, it can be concluded that the tendency of accounting fraud is influenced by unethical behavior and effectiveness of internal control, while unethical behavior is influenced by the effectiveness of internal control, compensation suitability, and information asymmetry.
Analysis of Factors Affecting Non Performing Loan on Cooperation Sakti, Andik Dwi; Anisykurlillah, Indah
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18720

Abstract

Penelitian ini bertujuan untuk mengetahui bukti empiris mengenai pengaruh character, capacity, capital, collateral, condition, waktu pinjaman, tingkat balas jasa pinjaman terhadap kredit bermasalah pada koperasi Jasa Keuangan Syariah (KJKS) yang ada di Kota Semarang. Populasi dalam penelitian ini adalah nasabah koperasi yang memiliki pembiayaan atau kredit bermaslah pada koperasi Jasa Keuangan Syariah (KJKS) yang ada di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini yaitu dengan menggunakan metode convinience sampling dengan 82 responden. Pengujian instrumen penelitian menggunakan uji validitas dan uji reliabilitas. Data yang terkumpul dianalisis dengan menggunakan analisis statistik deskriptif dan analisis statistik inferensial. Alat analisis yang digunakan pada penelitian ini adalah SPSS 21. Hasil penelitian ini menunjukan bahwa character, capacity, capital, collateral, condition, waktu pinjaman, tingkat balas jasa pinjaman berpengaruh secara simultan terhadap kredit bermasalah. Secara parsial caharacter, capital berpengaruh negatif terhadap kredit bermasalah dan tingkat balas jasa berpengaruh positif terhadap kredit bermasalah. Sementara capacity, collateral, condition dan waktu pinjaman tidak berpengaruh terhadap kredit bermasalah. Simpulan dalam penelitian ini yaitu tingkat kredit bermasalah dapat diminimalisir dengan character nasabah yang jujur dan capital yang nasabah yang mampu, serta tingkat balas jasa yang ditetapkan koperasi. This study aims to obtain empirical evidence about the effect of character, capacity, capital, collateral, condition, loan term, loan repayment rate on non-performing loans at Sharia Cooperative (KJKS) in Semarang City. The population in this study are cooperative customers who have non-performing loans on Sharia Cooperative (KJKS) in Semarang City. Sampling technique in this research is by using convinience sampling method with 82 respondents. Testing of research instrument using validity test and reliability test. The collected data were analyzed using descriptive statistical analysis and inferential statistical analysis. The analysis tool used in this study is SPSS 21. The results of this study indicate that character, capacity, capital, collateral, condition, loan term, loan repayment rate simultaneously affect the non-performing loans. Partially, caharacter, capital has a negative influence on non performing loans and the rate of payments has a positive influence on non-performing loans. While the capacity, collateral, condition and loan term have no influence on non-performing loans. The conclusions in this study are the level of nonperforming loans can be minimized with the character of an honest customer and the capital that the customer is capable, as well as the level of loan repayment rate set by the cooperative.
The Determinant of Internal Control Effectiveness on Cooperative Employees of the Republic of Indonesia in Semarang City Rizki, Putra; Anisykurlillah, Indah
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.19346

Abstract

This research aims to obtain empirical evidence the influence of competence, motivation, role and work experience on the effectiveness of internal control cooperatives in Semarang either partially and simultaneously. The population in this research are 132 Koperasi Pegawai Republik Indonesia (KPRI) in Semarang in 2017. The sampling technique used is simple random sampling and used sample size with non-statistic technique. With this technique gained as much as 31 sample research of Koperasi Pegawai Republik Indonesia. Collecting data uses questionnaires. While the analysis method used is multiple regression analysis with the analysis tool is SPSS Statistic 23.The results showed that competence and motivation partially have a positive and significant effect on the effectiveness of internal control cooperative. Role and work experience partially failed to show any significant effect on the effectiveness of internal control. While the results of competence, motivation, role and work experience simultaneously have a positive and significant impact on the effectiveness of internal control. The conclusion of the research are obtained evidence that competence and motivation have a positive and significant effect on the effectiveness of internal control. Meanwhile, role and work experience does not have effect on the effectiveness of internal control.
Co-Authors - FACHRURROZIE -, Kustiani Aan Ikhsananto, Aan Agus Wahyudin Ahmad Nurkhin Ain Hajawiyah Aldias Bahatmaka Alifian Nur Aditya, Alifian Nur Amir Mahmud Ananda, Delya Saski Andriana, Adhe Eva Anis Widyawati Arfiyadi, Arfiyadi Arfiyadi, Arfiyadi Arief, Sandy Arizal Latif Fiatmoko, Arizal Latif Arumawan Mei Saputra Asrodin, Mukhammad Atiek Zahrulianingdyah Atiek Zahrulianingdyah, Atiek Atta Putra Harjanto Baswara, Satsya Yoga Bergas Rezqika Dwi Harini DWI LESTARI, TIARA Dyah Ayu Trihapsari, Dyah Ayu eka rahmawati Eka Rahmawati Eram Tunggul Pawenang Eram Tunggul Pawenang Feby Intan Trinanda, Feby Intan Fitria Puji Astuti, Fitria Puji Fuad, Muhammad Nur Gilang Anies Saendy, Gilang Anies Harini, Dwi Hasan Mukhibad Henny Murtini Hudzaifah Ibnu Aimar Tamir, Hudzaifah Ibnu Aimar Ikhsan, Sukardi Istiqomah, Dian Permana Krisna Dewi, Krisna Kuat Waluyo Jati Kustiani - Lestari Sukartiningsih, Lis Linda Agustina Luki Arsih, Luki Lyna Latifah Lyna Latifah M. Harlanu, M. Magda Kumalasari, Magda Muhammad Khafid Muhammad Khumaedi Muhammad Noor Ardiansah Muhandisah, Zakiyatul Mukhibab, Hasan Niswah Baroroh Niswatun Hasanah Nurcahyo, Dhanar Dwika Nurcahyo, Dhanar Dwika Nurdian Susilowati Nurlaeliyah, M.Pd.I . Oktaviana, Anggita Permatasari, Yoan Prabowo Yudo Jayanto PUDJI ASTUTI Rachmadi, Moch Faizal Rahmawati, Putri Nur Rahmawati, Putri Nur Ratna, Tuti Dewi Richatul Jannah Risanda Alirastra Budiantoro Ristina Sitio, Ristina Rizki Azizah, Rizki Rizki, Putra Rizki, Putra Rizkiana, F. R.W. Rizkyana, Fitrarena Widhi Rohman, Shohihatur Saendy, Gilang Anies Sakti, Andik Dwi Sakti, Andik Dwi Sandy Arief Selvia Yunita Setiyaningrum, R. Subowo Subowo Sugiyat, Junjung Sukardi Ikhsan Sunyoto Sunyoto Sunyoto Sunyoto Syamsul Arifin Wardianti, Sri Wasiatun Hikmah, Ifa Winata, Atika Sukma Yunita, Selvia