Articles
<![CDATA[Pengaruh Agency Costs terhadap Kebijakan Dividen Perusahaan-perusahaan Go Public di Bursa Efek Jakarta ]]>
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Jurnal Widya Manajemen & Akuntansi Vol 2, No 3 (2002) ]]>
Publisher : <![CDATA[Fakutas Ekonomi Unika Widya Mandala Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (4349.952 KB)
<![CDATA[At the real world, the managers and investors are typically not the same people. Oftenly, they don't access the same information these differences frequently cause conflicts between management and investors as owners especially in large firms where managers and owners have different incentive. The cost of problems and conflicts resulting from the separation of the firm or these agency problem is called agency costs. Agency factors that creates agency costs in this research consist of insider ownership , dispersion of ownership , free cash flow and collaterizable assets. Theoritically, dividend policy can be used as one of the mechanisms to reduce the agency problem. This paper investigates the influence of agency costs on dividend policy of companies listed on Bursa Efek Jakarta during the early years of economic crisis (199E - 1999) to see whether that four factors influence dividend policy.]]>
<![CDATA[CONTINUOS ONLINE AUDITING DAN CONTINUOUS ASSURANCE : EVOLUSI JASA AUDIT MASA MENDATANG ]]>
<![CDATA[., Ariston]]>;
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Jurnal Widya Manajemen & Akuntansi Vol 6, No 1 (2006) ]]>
Publisher : <![CDATA[Fakutas Ekonomi Unika Widya Mandala Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (337.425 KB)
<![CDATA[The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of auditing (Kogan dkk., 1999). This improvements enabled management and reporting (internal and external) of finer information sets at progressively narrower time frames. This article describes continuous online auditing and continuous assurance as emerging future audit services evolution. They have three important aspects in implications to broaden our knowledge that online real-time information will become stakeholders’ need which auditors must be responsible as well.]]>
<![CDATA[Uji Pengaruh Profitabilitas, Leverage, Media Exposure Terhadap Pengungkapan Emisi Karbon Dengan Pemoderasi ]]>
<![CDATA[Florencia, Vania]]>;
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jrak.v9i3.32412
<![CDATA[This study aims to examine and analyze the effect of profitability, leverage, media exposure on the disclosure of emissions with environmental performance as a moderating variable. The type of data used is quantitative data in the form of annual reports and sustainability reports. The object of research is mining companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. Technical data analysis using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that profitability did not have a significant effect on carbon emissions disclosure. The size of the profitability does not affect the company's carbon emissions disclosure. Leverage has a negative effect on disclosure of carbon emissions. Media exposure has a positive effect on disclosure of carbon emissions. Companies will increasingly carbon emissions disclosure through the media to get a positive response from the public. Environmental performance weakens the relationship between profitability and media exposure on carbon emissions disclosure, but strengthens the effect of leverage on carbon emissions disclosure.]]>
<![CDATA[EFFECT OF HURDLE RATE AND CONFIDENCE ON COMMITMENT ESCALATION ]]>
<![CDATA[Kevilia Rosana]]>;
<![CDATA[Jesica Handoko]]>
<![CDATA[ JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 3 No 1 (2021): Journal of Accounting, Entrepreneurship and Financial Technology ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37715/jaef.v3i1.1828
<![CDATA[Companies make investments to benefit from existing projects. Managers are responsible for every investment decision taken, which must be correct and bring big profits to the future. They have to make the right decisions in continuing or stopping the project. However, managers sometimes make wrong decisions by continuing to continue less profitable projects, known as escalation of commitment. Escalation of commitment is the decision to continue the manager's project even though it is known to be in an unfavorable state to the maximum. This study aims to determine the effect of hurdle rates and confidence on the escalation of commitment. The study's research design used a 3x2 experiment between subjects carried out to Accounting students in WMCUS who had passed the management accounting course. The data from the experiment will be analyzed using ANOVA statistical tools. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Also, there is no interaction between hurdle rates and confidence in the escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Also, there is no interaction between hurdle rates and confidence in an escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Besides, there is no interaction between hurdle rates and confidence in an escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future]]>
<![CDATA[PEMODELAN SISTEM AKUNTANSI MANAJEMEN BERKOMPUTER UNTUK MENINGKATKAN MOTIVASI DAN KINERJA UMKM MANUFAKTUR ]]>
<![CDATA[Jesica Handoko]]>;
<![CDATA[Yohanes Harimurti]]>;
<![CDATA[Julius Runtu]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 2 (2015) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (0.057 KB)
|
DOI: 10.24034/j25485024.y2015.v19.i2.82
<![CDATA[Kemanfaatan sistem akuntansi manajemen (SAM) akan dapat dinikmati apabila pemilik UMKM mengambil inisiatif untuk menggunakan sistem akuntansi manajemen. Penelitian sekarang menduga bahwa kemudahan, kegunaan, dan sikap pengguna akan mempengaruhi niat pemilik/manajemen untuk menggunakan suatu SAM berkomputer. Apabila niat menggunakan tinggi, maka diduga motivasi intrinsik pengguna juga akan meningkat. Diduga, meningkatnya motivasi intrinsik pemilik UKM akan meningkatkan kinerja mereka. Sampel survei penelitian ini adalah pelaku UMKM yang bergerak di bidang manufaktur di Surabaya dan sekitarnya. Regresi data survei yang berpatokan pada sistem akuntansi manajemen manual atau berkomputer yang mereka gunakan menyimpulkan bahwa: (a) Motivasi intrinsik berpengaruh positif signifikan terhadap kinerja pelaku UMKM baik kinerja manajerial maupun kinerja keuangan, (b) niat menggunakan SAM tidak berpengaruh signifikan terhadap motivasi, (c) kegunaan maupun kemudahan SAM yang mereka gunakan tidak berpengaruh signifikan terhadap niat dalam menggunakan SAM, dan (d) sikap pemilik UMKM-lah yang berpengaruh signifikan terhadap niat dalam menggunakan SAM. Lebih jauh saat diuji beda, ditemukan bukti: (1) terdapat perbedaan persepsi antara kelompok yang menggunakan SAM manual dengan kelompok SAM berkomputer. Temuan mengafirmasi kemanfaatan SAM berkomputer dibandingkan SAM manual melalui nilai mean yang lebih tinggi pada semua variabel penelitian; dan (2) bahwa apabila SAM berkomputer dipersepsikan mudah oleh pengguna maka kinerja akan berbeda secara signifikan.]]>
<![CDATA[PENGARUH TANGGUNG JAWAB DAN LOCUS OF CONTROL DALAM KEPUTUSAN INVESTASI POURING GOOD MONEY AFTER BAD ]]>
<![CDATA[Jesica Handoko]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 4 (2006) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (0.057 KB)
|
DOI: 10.24034/j25485024.y2006.v10.i4.270
<![CDATA[Sometimes, a manager (agent) must make difficult decisions like to decide whether to continue or to commit resources to a risky and highly uncertain project (to escalate it), or to abandon it, after a great deal of corporate investment, and possibly personal commitment and reputation, have already been used up. In agency theory perspectives, this decision could be done when there must be a condition of information asymmetry, and an incentive for manager to shirk.This study try to strenghten manager’s responsibility variable and to explore locus of control variable in the relationship with pouring good money after bad investment decision. 95 undergraduate students participate in this study and not found significant results for the alternative hypotheses. It’s suggested that undergraduate students weren’t ready for investment decision researchs, especially when dealing with risky projects, because of their lack of knowledge and experiences.]]>
<![CDATA[Pelatihan Pembukuan Dasar Sederhana bagi PKK pelaku usaha kecil di Kelurahan Keputran Surabaya ]]>
<![CDATA[Tineke Wehartaty]]>;
<![CDATA[Jesica Handoko]]>;
<![CDATA[Shanti Shanti]]>;
<![CDATA[Ronny Irawan]]>
<![CDATA[ PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2018): Juni ]]>
Publisher : <![CDATA[LPPM, Universitas Katolik Widya Mandala Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (723.669 KB)
|
DOI: 10.33508/.v1i1.2292
<![CDATA[Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan edukasi dan mendidik peserta pelatihan agar mampu mengolah data keuangan yang diperolehnya selama berusaha sehingga data tersebut dapat menjadi informasi yang bermanfaat bagi perkembangan bisnis. Namun pada prakteknya, banyak UMKM yang tidak melaksanakan pembukuan dasar akuntansi karena tidak memiliki pengetahuan pembukuan dasar akuntansi. Sejumlah 19 orang peserta yang berpartisipasi dalam kegiatan ini menunjukkan respon positif, dan berharap pelatihan ini dapat berlanjut di masa mendatang. Melalui pembinaan lebih lanjut antara pihak akademisi maupun pemilik UMKM diharapkan dapat bermanfaat bagi semua pihak.]]>
<![CDATA[Pendampingan Pengisian SPT Tahunan Wajib Pajak Orang Pribadi di Surabaya Tahun 2019 ]]>
<![CDATA[Dian Purnama Sari]]>;
<![CDATA[Shanti Shanti]]>;
<![CDATA[Jesica Handoko]]>;
<![CDATA[Budianto Tedjasukmana]]>;
<![CDATA[Susanna Hartanto]]>
<![CDATA[ PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2020): Juni ]]>
Publisher : <![CDATA[LPPM, Universitas Katolik Widya Mandala Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (684.561 KB)
|
DOI: 10.33508/.v3i1.2843
<![CDATA[Kegiatan ini dirancang untuk memberikan pendampingan bagi Wajib Pajak Orang Pribadi (WPOP) di Surabaya untuk melaksanakan kewajiban pelaporan SPT Tahunan mereka. Wajib Pajak yang telah memiliki NPWP, termasuk di kota besar Surabaya, banyak yang masih mengalami kesulitan saat melaporkan SPT Tahunan yang harus disi dengan benar, jelas, dan lengkap serta melaporkannya melalui e-filling. WPOP juga membutuhkan pendampingan serta konsultasi, khususnya bagi mereka yang memiliki penghasilan lebih dari pemberi kerja atau dari pekerjaan bebas. Peserta dalam kegiatan ini lebih banyak WPOP yang memiliki kesulitan pengisian SPT Tahunan misalnya berpenghasilan lebih dari 1 pemberi kerja, memiliki bukti potong tidak final lainnya serta pekerjaan bebas]]>
<![CDATA[Pengaruh Kinerja Lingkungan dan Struktur Kepemilikan terhadap Kinerja Keuangan dengan Pengungkapan Lingkungan sebagai Variabel Intervening ]]>
<![CDATA[Vivian Angelina Soegiharto Wibowo]]>;
<![CDATA[Teng Jesica Handoko]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 2 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (624.64 KB)
|
DOI: 10.33197/jabe.vol5.iss2.2019.316
<![CDATA[Financial performance is the result of management's efforts in managing and carrying out operations using resources effectively in a given period. Financial performance is often used by stakeholders in making decisions, namely Return on Assets. In addition to financial performance, environmental performance is important for the company to preserve nature and prevent risks due to its operational activities. Implementation of good environmental performance requires substantial funds and funding that is often used, namely shares that create ownership structures. In return for investor funds, companies have an obligation to make disclosures, one of which is environmental disclosure. Environmental disclosure is expected to be able to show environmental performance and company ownership and this research environmental disclosure is used as an intervening variable.This study aims to obtain empirical evidence regarding the effect of environmental performance and ownership structure on financial performance with environmental disclosure as an intervening variable. The research population is all companies listed on the Indonesia Stock Exchange for the period 2015-2017 with purposive sampling, namely non-financial companies that obtain PROPER ratings and publish annual and financial reports on the IDX. This study uses SPSS 23 with secondary data and analyzed using regression analysis and path analysis.The results of his research are environmental performance has a positive effect on environmental disclosure and financial performance; institutional ownership has a negative effect on environmental disclosure and has no effect on financial performance; Managerial ownership has a negative effect on environmental disclosure, but has a positive effect on financial performance; foreign ownership has no effect on environmental disclosure and financial performance; environmental disclosure has no effect on financial performance; and environmental disclosure is not able to mediate environmental performance, institutional ownership, managerial ownership, foreign ownership of financial performance.]]>
<![CDATA[PENGARUH REPUTASI DAN TANGGUNG JAWAB PERSONAL TERHADAP BUDGETARY SLACK ]]>
<![CDATA[Jimmi Charles]]>;
<![CDATA[Jesica Handoko]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 14, No 2 (2021): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30813/jab.v14i2.2545
<![CDATA[ABSTRACT : The budget is one of the important elements used in making decisions for corporate financial planning in the future. This budget is to become a benchmark for the company in determining success in achieving its planned goals by making comparisons between actual data and data that the company had previously planned. So that the budget will always be used by the company to determine budget planning and evaluate performance by comparing the budget plans. However, there is a problem in the budget planning process where the budget is not planned according to the actual by a manager. This happens because there are conflicts of interest, where managers will be more concerned with themselves than the interests of the company. Therefore, the budget will turn into a bias so that it can cause a budgetary slack. This study aims to find the factors that influence budgetary slack, namely by testing the influence of the variable reputation and personal responsibility on budgetary slack. This study is an experimental study with the aim of seeing whether there is an effect of reputation and personal responsibility on budgetary slack. This experiment uses a 2x2 design with the 2017 and 2018 students of Widya Mandala Catholic University Surabaya as participants in this experiment. The instrument given to participants in this experiment was the translation of letters into numbers. The hypothesis in this experiment was tested using ANOVA analysis tool. The results of this experiment show that neither reputation nor personal responsibility can affect budgetary slack. Keywords : Budgetary Slack; Personal Responsibility; Reputation. ABSTRAK : Dalam sebuah perusahaan, anggaran merupakan salah satu elemen penting yang digunakan dalam pengambilan keputusan untuk perencanaan keuangan perusahaan dimasa depan. Kegunaan dari anggaran ini sendiri adalah menjadi tolak ukur bagi perusahaan dalam menentukan keberhasilan perusahaan dalam mencapai tujuan yang telah direncanakan dengan cara melakukan perbandingan antara data aktual dengan data yang telah direncanakan oleh perusahaan sebelumnya. Sehingga anggaran akan selalu digunakan oleh perusahaan untuk menentukan perencanaan anggaran dan melakukan evaluasi kinerja dengan membandingkan dari rencana anggaran tersebut. Namun terdapat sebuah masalah dalam proses perencanaan anggaran yang dimana anggaran tidak direncanakan sesuai dengan aktual oleh seorang manajer. Hal ini terjadi karena terdapat pembenturan kepentingan, dimana manajer akan lebih mementingkan diri sendiri daripada kepentingan maupun tujuan perusahaan. Maka dari itu, anggaran akan berubah menjadi bias sehingga dapat menimbulkan kesenjangan anggaran atau budgetary slack. Penelitian ini bertujuan untuk menemukan faktor yang mempengaruhi budgetary slack, yaitu dengan melakukan uji pengaruh variabel reputasi dan tanggung jawab personal terhadap budgetary slack. Penelitian ini merupakan penelitian eksperimen dengan tujuan untuk melihat apakah ada pengaruh yang ditimbulkan dari reputasi dan tanggung jawab personal terhadap budgetary slack. Eksperimen ini menggunakan desain 2x2 dengan mahasiswa S1 Universitas Katolik Widya Mandala Surabaya angkatan 2017 dan 2018 sebagai partisipan dalam eksperimen kali ini. Instrumen yang diberikan kepada partisipan dalam eksperimen ini adalah penerjemahan huruf kedalam angka. Hipotesis dalam eksperimen ini diuji dengan alat analisis ANOVA. Hasil dari eksperimen kali ini menunjukkan bahwa reputasi maupun tanggung jawab personal sendiri terbukti tidak dapat mempengaruhi budgetary slack. Kata Kunci : Budgetary Slack, Reputasi, Tanggung Jawab Personal.]]>
