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Hani Werdi Apriyani
Fakultas Ekonomi Universitas Islam Sultan Agung (UNISSULA)
Economics, Econometrics & Finance

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PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DI INDONESIA Hani Werdi Apriyani
Jurnal Akuntansi Indonesia Vol 4, No 1 (2015): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.4.1.36-50

Abstract

The purpose of this study is to examine the influence of corporate governance and firms characteristics to the extent of disclosure of related party transactions. The independent variable in this study is the level of ownership concentration, independent commissioners, the level of corporate diversification, and profitability. The dependent variable is the related party transactions disclosure. In analyzing the effect of independent variables on the dependent variable, included two control variables in our model, the type of industry and company size. The sample used in this study is annual report of non-financial companies listed in the Indonesia Stock Exchange 2008 -2011. Purposive sampling use to determine sample. There are 25 companies that meet the criteria as the sample in this study, and finally 90 annual report used in this analysis. Statistical methods using multiple linear regression analysis. The analysis showed that profitability have significant effect in Related Party Transaction disclosure. Level of ownership concentration, the level of corporate diversification , and independent commissioners did’t significantly influance the related party transaction disclosure.
PERSEPSI MAHASISWA EKONOMI TERHADAP IMAGE AKUNTANSI (STUDI KASUS PADA UNIVERSITAS DIPONEGORO SEMARANG) Hani Werdi Apriyani
Jurnal Akuntansi Indonesia Vol 5, No 2 (2016): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.5.2.131-148

Abstract

The purpose of this study is to determine, whether in the presence of Accounting profesion education or PPA (Pendidikan Profesi Akuntansi) will change the student perception to the image of accounting which determinestudent choice to major in accounting. This study uses the cognitive theory of planned behavior as the framework to investigate the factor that limit student interest to the field of accounting. The main findings are, that the student perception of the benefit of PPA is positively related to student’s choice tomajor in accounting, wether non accounting student perceived that they tend to choose non accounting major because non other accounting major is not boring. Hipotesis 2 is rejected, it can be inferred that non accounting student’s perception of the image of accounting in the presence PPA is related to their decision to choose non accounting major.
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