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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi Journal of Economic, Bussines and Accounting (COSTING) AKTSAR: Jurnal Akuntansi Syariah Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Riset Akuntansi Politala Jurnal Akuntansi Indicators : Journal of Economic and Business Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Abdimas Musi Charitas
Ceacilia Srimindarti
Fakultas Ekonomika Dan Bisnis Universitas Stikubank
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

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PENGUNGKAPAN MODAL INTELEKTUAL DITINJAU DARI KARAKTERISTIK PERUSAHAAN Muari Sahlan; Ceacilia Srimindarti
SIMAK Vol 16 No 01 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v16i01.10

Abstract

The purpose of this study is to analyze the effect of firm characteristics on intellectualcapital disclosure. Independent variables in this study were company size,profitability, and leverage. The dependent variable is intellectual capital disclosure.Agency theory is the basic theory used to explain the effect of company size,profitability, and leveragi on intellectual capital disclosure. The population in thisstudy were LQ45 companies that listing in IDX at 2011 - 2012. Sample selectd bypurposed sampling method. The data heve been collected will analyzed usingregression. The result of this study found that company size have a significant effecton intellectual capital disclosure. The profitability and leverage have no effect onintellectual capital disclosure.
PENGARUH KONDISI KEUANGAN, DEBT DEFAULT, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Wahyu Delta Setyanida; Ceacilia Srimindarti
SIMAK Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v19i01.177

Abstract

This research aims to examinethe effect of. financial. condition, debt. default, size, and.Growth on going. concern. audit. opinion. All. manufacturing. companies. listed.onthe. Indonesia. Stock. Exchange. from. 2017. to. 2019 are. used. in. this. study. as.a population. Sample method used in this research is purposive sampling. The. samples. obtained. in. this. study. were. 215 samples. from. 494 manufacturing. companies. The method of analysis used in this research is logistic. regression.Analysis.The result of this research found that. financial. condition, debt. default, size, and growth. does. not. have. a significant.Impacton. going. concern. audit. opinion.The results of this study have implications for the company in order to avoid going concern audit opinion.
PENGARUH KEPEMILIKAN INSTITUSIONAL, GROWTH OPPORTUNITIES DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN BUMN PERIODE 2017 – 2020 Ceacilia Srimindarti; Alifvina Larasati
SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v19i02.183

Abstract

This research aims to examine the influence of institutional ownership, growth opportunities, and profitability on accounting conservatism on state-owned companies listed on the Indonesia Stock Exchange in the period 2017 – 2020. The sampling method used is purposive sampling, with the amount of data processed as many as 49 companies from 100 owned companies. The method of data analysis use multiple linear regression. The results showed that institutional ownership had a significant negative effect and profitability had a significant positive effect on accounting conservatism. While growth opportunities have no effect on accounting conservatism.
Does the characteristics of regional government and complexity affect on the disclosure regional financial statements? Pancawati Hardiningsih; Indira Januarti; Ceacilia Srimindarti; Rachmawati Meita Oktaviani
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 2 (2019)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol23.iss2.art5

Abstract

This study aims to analyze the factors that influence the level disclosure of Regional Government Financial Statements. The sample of this study were 101 local government financial statements at Indonesia in 2016-2018. This study uses multiple regression analysis. These results provide that regional wealth, government size, and the number of regional apparatus working units had a significant positive effects on the level of disclosure of Regional Government Financial Statements (RGFS). Whereas the level of dependency and the legislative had no effect on the level of disclosure of RGFS.  Not all regional governments make disclosures based on RGFS by referring to new Government Regulation. This study uses a disclosure index that is considered to have an equal weight, and inappropriate use of proxies results in inappropriate analysis of the results showing the performance of local governments. It is expected that the future study is able to use the level of disclosure required RGFS based on the latest GAS accrual basis that began to be applied by all local governments in 2015, then need to give weight to items disclosed in the financial statements.
The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and Education for Moderation Pancawati Hardiningsih; Indira Januarti; Rachmawati Meita Oktaviani; Ceacilia Srimindarti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.73 KB) | DOI: 10.24843/JIAB.2020.v15.i01.p05

Abstract

This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively. The research sample included 196 taxpayers registered in the Primary South Semarang Tax Office. They were selected using the convenience sampling method. The data analysis employed structural equation modeling with warp partial least square. Results show that tax knowledge, tax sanctions, and tax socialization all have a significant positive effect on taxpayer awareness and taxpayer compliance. Meanwhile, the level of education does not moderate tax knowledge on taxpayer compliance. The taxpayers’ awareness mediates the relationship between tax compliance, on the one hand, and tax knowledge, tax socialization, and tax sanctions on the other hand. Thus, the Directorate General of Taxes must increase the intensity of guidance provided to taxpayers to encourage better compliance and reduce tax avoidance behaviors. Keywords: Tax knowledge; tax sanctions; tax dissemination; taxpayer awareness; taxpayer compliance.
Pengaruh Tingkat Pendidikan, Skala Usaha Dan Pengalaman Usaha Terhadap Penggunaan Informasi Akuntansi Indah Hesti Mubarokah; Ceacilia Srimindarti
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract This study aims to examine and analyze the effect of education level, business scale and business experience on the use of accounting information. The population in this study were all MSME actors registered at the Cooperatives and MSMEs Service in Semarang City. The sampling method in this study uses convenience sampling. The sample in this study amounted to 77 respondents of MSME actors registered at the Cooperatives and MSMEs Service in Semarang City. The results of this study explain that education level, business scale and business experience have a significant positive effect on the use of accounting information. Keywords: Use of Accounting Information, Education Level
Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus pada Pemerintah Daerah Kabupaten Pemalang) Pancawati Hardiningsih; Rachmawati Meita O.; Ceacilia Srimindarti; Ida Kristiana
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i1.4963

Abstract

This study aims to examine the determinants of accountability in regional financial management. This research was conducted at SKPD in Pemalang Local Government. The unit of analysis in this study is all SKPD in Pemalang Local Government. Respondents are employees of the finance and financial administration department. The sampling technique using Convenience Sampling obtained 110 employees. Survey method using a questionnaire distributed to employees with a Likert scale model. The analysis technique uses multiple linear regression analysis methods. The results of this study indicate the effect of the presentation of financial statements, internal control systems and accessibility of financial statements have a positive effect on accountability in regional financial management. But the value for money does not affect the accountability of regional financial management.
Dampak Spillover Pekerja Migran Indonesia (PMI) Asal Jawa Tengah Terhadap Pertumbuhan Ekonomi Propinsi Jawa Tengah Caroline Caroline; FX Sugiyanto; Achmad Syakir Kurnia; Etty Puji Lestari; Ceacilia Srimindarti
Journal of Economics and Business Vol 1, No 2 (2019): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v1i2.44

Abstract

Spillover tenaga kerja Propinsi Jawa Tengah tahun 2019 cukup tinggi 60.432 pekerja setelah Propinsi Jawa Timur, yaitu 68.740 pekerja. Spillover tenaga kerja Propinsi Jawa Tengah diduga karena jumlah penduduk yang banyak di Propinsi Jawa Tengah. Faktor pendorong Pekerja Migran Indonesia (PMI) berniat bekerja keluar negeri adalah untuk memperoleh pendapatan yang layak sehingga selisih pendapatan dan biaya hidupnya dapat dikirim keluarganya di Indonesia. Tujuan penelitian ini adalah menganalisis dampak spillover Pekerja Migran Indonesia (PMI) terhadap pertumbuhan ekonomi Propinsi Jawa Tengah. Metode penelitian ini menggunakan matriks bobot spasial dengan pendekatan Euclidean Distance untuk menghitung Spatial Autoregressive Model (SAR), Spatial Error Model (SAR), dan Spatial Durbin Model (SDM). Simpulan Hasil penelitian ini adalah sebagai berikut : Spillover tenaga kerja Propinsi Jawa Tengah yang diwujudkan dalam bentuk pekerja Migran Indonesia asal Jawa Tengah kebanyakan berasal dari Kabupaten Cilacap, Kabupaten Kendal, Kabupaten Brebes, Kabupaten Banyumas, Kabupaten Pati, Kabupaten Grobogan, Kabupaten Kebumen, Kabupaten Wonosobo, dan Kabupaten Batang dengan tingkat pendidikan Sekolah Menengah Pertama (SMP) dengan jenis kelamin wanita kebanyakan bekerja pada negara Negara Hongkong, Negara Taiwan, Negara Malaysia, Negara Singapura, Negara Korea Selatan, Negara Brunai Darussalam, dan Negara Saudi Arabia.
Indikator-Indikator yang Mempengaruhi Tingkat Konservatisme Akuntansi Intan Puspita Sari; Ceacilia Srimindarti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.558

Abstract

Accounting conservatism is a precautionary principle applied by the company, where revenue is recognized more slowly while expenses are recognized more quickly, so net income will appear lower. The purpose of this research is to examine and analyze the effect of the size of the board of commissioners, leverage, frequency of audit committee meetings, financial distress, and firm size on the level of accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study uses a population of all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) in the last four periods, namely 2017-2020, obtained a population of 677 companies. The sampling method used in this study is a purposive sampling technique with several selected criteria so as to obtain a sample of 369 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale, so it is called secondary data. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the size of the board of commissioners (UDK) and the frequency of audit committee meetings (FPKA) have no effect on the level of accounting conservatism. Meanwhile, financial distress (Distress) and firm size (SIZE) have a significant negative effect on the level of accounting conservatism. Different direction with leverage (DAR) which has a significant effect in a positive direction on the level of accounting conservatism. Keywords: financial distress; frequency of audit committee meetings; conservatism accountancy; leverage; the size of the board of commissioners; company size
Pengaruh Corporate Social Responsibility, Leverage, dan Woman On Board Terhadap Firm Value Alien Puspitasari; Ceacilia Srimindarti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.690

Abstract

Firm value (company value) is the value owned by a company company, whether it gets local or foreign capital obtained based on several important things that can build the company from the beginning until now. This preparation has the aim of testing and analyzing the effect of corporate social responsibility, leverage, and woman on board on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the last three periods, 2018-2020, with a population of 536 company. The sampling method used in this study is a purposive sampling technique with several selected criteria so as to obtain a sample of 258 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that corporate social responsibility (CSR) and woman on board (WoB) have a negative effect on firm value. Meanwhile, leverage (DER) has a significant effect in a positive direction on firm value. Keywords:corporate social responsibility; leverage; woman on board; firm value
Co-Authors AA Sudharmawan, AA Achmad Syakir Kurnia Agung Anugerah Adhipratama Ahmad Ikliluddien Noor Alien Puspitasari Alifvina Larasati Aper prima putra Askar Yunianto Ayu Lestari Bagus Satria Asfan Bambang Sutejo Caroline Caroline Devarila Wulandini Devy Rindiani Etty Puji Lestar Etty Puji Lestari Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Greg Anggana Lisiantara Ida Kristiana Indah Hesti Mubarokah Indira Djanuarti Intan Puspita Sari Lahmodin Oktanata Mega Dresti Rarastya Nugraheni Meutia Meutia Muari Sahlan Muhamad Ardinata Novita Mariana Pancawati Hardiningsih Rachmawati Meita O. Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rahati Devi Ayustine Rizki Yuliana Wahyu Siti Nurjanah Sulastri Sulastri Sulastri Wahyu Delta Setyanida Yunika Prastiyani Winda Ningrum