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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Widya Manajemen & Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi dan Keuangan Kompartemen : Jurnal Ilmiah Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Research In Management and Accounting (RIMA) EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Akuntansi : Jurnal Akuntansi Integratif Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Jurnal Akuntansi Bisnis Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research JURNAL AKUNTANSI Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abdimas Kartika Wijayakusuma Indonesian Community Journal Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Jesica Handoko
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENILAIAN KEPUTUSAN INVESTIGASI VARIAN: EFEK OUTCOMES DAN FRAMING Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.433

Abstract

Performance appraisal involves the judgmental evaluation, that should be made by performance appraiser on the basis of valid and reliable evidence, including when he/she evaluates his/her subordinate (a decision maker) who made variance investigation decision. It predict: (I) Outcome bias will have an impact on the perceived benefit of the investigation, (2) investigation expenditures matched with perceived benefit are framed as costs while those without perceived benefit are framed as losses, and (3) evaluators with a cost frame provide higher performance ratings than those with a loss frame. An laboratory experiment design, with one hundred and ninety one Cost Accounting students demonstrates that outcome effect affect performance appraisal significantly. When managers did not investigate cost variance, they were evaluated more unfavorably when investigation revealed problems in the system. Further, the investigation outcome affect the perceived benefit of the investigation signifzcantly, expenditures with perceived benefit are framed as costs while those without perceived benefit are framed as losses. Thus, paying premium frame in this research conclude moderately signifzcantframing effect on higher performance.
PENGARUH KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DENGAN KINERJA MANAJERIAL Cahyadi, Riandy Sugiharto; Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.443

Abstract

This study wanted to examine the influence of organizational commitment, leadership style and the uncertainty of the environment on the relationship between budget participation with managerial performance. The research objective was to determine the impact of (1) the budget participation with managerial performance; (2) organizational commitment to the relationship between budget participation with managerial performance; (3) leadership style on the relationship between budget participation with managerial performance and (4) environmental uncertainty on the relationship between the budget participation with performance managerial. The study respondents were middlelevel managers. Data collected is processed by regression analysis interactions between variables. The research results are (1) there is a positive impact of the budget participation on managerial performance, (2) the influence of the interaction between organizational com/llitment with budget participation on managerial performance, (3) the absence of interaction effects between leadership styles with budget participation on managerial performance, and; (4) the influence of the interaction between environmental uncertainty with budget participation on managerial pelformance.
PENGARUH KODE ETIK PROFESI AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT AUDITOR INDEPENDEN DI SURABAYA Primaraharjo, Bhinga; Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i1.446

Abstract

The study was designed to analyze the effect of the principles of integrity, objectivity, competence, and professionalism of the independent auditor on audit quality. The object of this research is independent auditors in Surabaya. The research data obtained from questionnaire data wich the amount of data are 35 respondents. The data analysis technique used is by using test validity. reliability, and linear regression with the help of SPss for windows. The results showed that the principles of integrity. objectivity, and profesionalism have no significant effect on audit quality. while the principle of competence have a significant effect on audit quality. From these results. independent auditors should be concern in competence to create a good audit quahty.
Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.1023

Abstract

Performance appraisal involves the judgmental evaluation, that should be made by performance appraiser on the basis of valid and reliable evidence, including when he/she evaluates his/her subordinate (a decision maker) who made variance investigation decision. It predict: (l) Outcome bias will have an impact on the perceived benefit of the investigation, (2) Investigation expenditures matched with perceived benefit are framed as costs while those without perceived benefit are framed as losses, and (3) evaluators with a cost frame provide higher performance ratings than those with a loss frame. An laboratory experiment design, with one hundred and ninety one Cost Accounting students demonstrates that outcome effect affect performance appraisal significantly. when managers did not investigate cost variance, they were evaluated more unfavorably when investigation revealed problems in the system. Further, the investigation outcome affect the perceived benefit of the investigation significantly, expenditures with perceived benefit are framed as costs while those without perceived benefit are framed as losses. Thus, paying premium frame in this research conclude moderately significant ant framing effect on higher performance.
Pengaruh Profitabilitas, Kepemilikan Institusional dan Kepemilikan Asing terhadap Pengungkapan Tanggung Jawab Sosial pada Perusahaan Pertambangan di Bursa Efek Indonesia Anggono, Ricky Ivan; Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.1029

Abstract

Corporate social disclosures are needed to communicate social and environmental effects derived from corporate's economic activities to stakeholders, to the interested parties. The degree of disclosure is affected by several factors, internally and or externally. The purpose of this research is focused on internal factors: profit and stock ownership. Profitability and stock ownership are predicted influence the degree of corporate social disclosure in mining companies listed at Indonesian Stock Exchange in 2005-2007. Intention of this research is to lonw whether profitability, institutional Ownership and foreign ownership influence to level of corporate social disclosure. Corporate social disclosure done b y companies in several areas of energy, health and safety at work, labor, product and social activities. This research applies company size as control variable. Nine mining companies selected with purposive sampling technique. Data analyzed using linear regression and showed only profitability variable and foreign ownership influenced corporate social disclosure significantly.
PENGARUH KEBIJAKAN, PERATURAN, LOCUS OF CONTROL DAN SIFAT MACHIEVELLIAN TERHADAP PERENCANAAN PAJAK ORANG PRIBADI Yudi, Antony; handoko, jesica
Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i1.2191

Abstract

Tax planning is an attempt to minimize taxpayer tax due legally by using taxation legislation. With self assessment system, taxpayer can do tax planning. Literature shows that there are external factors like taxation legislation. Other side there are internal factors from someone like Machievellian and Locus of Control which motivates taxpayer to tax planning. Taxpayer sometimes will obey to pay taxes, if they argue that tax system is not fair. So that, one of way to avoid taxes is tax planning. Taxpayer who can do tax planning is professional freelance. The research proved that the tax policy, tax laws have significant impact on tax planning individual taxpayer. Otherside, Machievellian, Locus of Control have not significant impact on tax planning individual taxpayer.
PENGARUH VOLATILITAS PENJUALAN dan KINERJA LABA TER-HADAP INFORMASI ASIMETRI DENGAN KUALITAS PELAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN LQ 45 Martha, Nessi Felicia; Handoko, Jesica; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i1.2551

Abstract

The financial statements are required for internal and external interests, especially for investors and creditors. The parties need some information about the company as well as information liaison between the two. In practice, it still happens of information asymetry, thats means imbalance of information between managers as information providers and investors as users of infor-mation. The cause of the asymmetry information is affected by some factors , one of the factors that lead to information asymmetry is the volatility of sales and profit performance. Information asymmetry will affect the decision making and operational market. Therefore, it required an effort to overcome the information asymmetry. The quality of financial reporting quality reduces infor-mation asymmetry. This study aimed to examine the effect of the volatility of sales and profit performance of the information asym-metry through financial reporting. The dependent variable of this study is asymmetry information, the independent variables of this study is the volatility of sales and profit performance and also there intervenes variable is the quality of financial reporting. This study took a sample of manufacturing companies listed on the Stock Exchange in LQ 45. Analysis in this study using path analysis. The results of this study indicate that the volatility of sales is not significant but has a positive direction to the infor-mation asymmetry through the quality of financial reporting and the pofit performence is not significant but has a negative direc-tion of the asymmetry of information through the quality of financial reporting.
EVALUASI PENERAPAN TAX PLANNING DALAM UPAYA MENINGKATKAN EFISIENSI PEMBAYARAN BEBAN PAJAK PENGHA-SILAN DAN PAJAK PERTAMBAHAN NILAI PADA PT. AAI Yanti, Devi; Handoko, Jesica; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i1.2553

Abstract

Tax planning is the process of organizing a business taxpayer that his tax debt, both income tax and other taxes, is in a posi-tion most minimal, all in accordance with the provisions of the tax laws as well as commercially. Accordingly, this study will evalu-ate the implementation of tax planning that has been done by PT. AAI as aluminum distributor company in Surabaya, in an effort to improve the efficiency of the burden of payment of Income Tax and Value Added Tax in accordance with prevailing tax regula-tions during 2012. Among the rules it is Law. 36 Year 2008 on Income Tax and Law. 42 Year 2009 on Value Added Tax. During this time , the implementation of tax planning efforts conducted by PT. AAI is not optimal. This research is a descriptive study with a case study approach. The data used in this study is qualitative data in the form of data that contains the condition of the company and quantitative data in the form of data in the form of documents, or the list of numbers that can be calculated. The data obtained from literature and field studies obtained through observation, interviews, and documentation. The results of the study showed that the costs incurred by the company and included in the Commercial Income Statement are not all included in the Fis-cal Income Statement and exempt income included as an addition to income tax. In addition, tax planning VAT is also not optimal because of the outstanding customer receivables can affect VAT payments and payments related to the effort creditable input VAT charged but not included. The evaluation results showed the company can improve the efficiency of the payment burden of Rp 8,358,357.00 Income Tax and Value Added Tax of Rp 1,073,209.00.
PENGARUH LABA, ARUS KAS dan ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR PROSPECTOR dan DEFENDER Andreas, Lidya; Handoko, Jesica; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i2.2555

Abstract

Miles and Snow (1978, in Habbe and Hartono, 2001) classify corporate strategy into four typologies: prospector, defender, analyz-er, and a reactor where prospector and defender was at its extreme. Return the stock as a aims the investor will be different for the company due the defender and prospector how to operate the two companies mutually contradictory. This research aims to test the influence of earnings, cash flow, and economic value added of return stocks as an indicator for investors to predict the return on the company’s stock prospector and defender. This empirical study using consolidated financial report data and information from the Indonesian Capital Market Directory for all manufacturing companies listed on the Indonesian stock exchange. A grouping of companies in the prospector and defender using common factor analysis in accordance with previous research. Earnings, cash flow, and EVA is measured by the weighted average of ordinary shares outstanding. The results showed that only the operating cash flow has the effect on the return on the company’ stock prospector. While in the company of a defender, all variables have no effect on the return of shares. This shows there are still many other variables that can affect the return of shares. In addition the research indicates that the use of the strategy of the prospector and defender influencing variables can be the main indicator in predicting the return of shares.
PENGARUH KEPERCAYAAN DAN TIPE STANDAR (US GAAP DAN IFRS) TERHADAP KEPUTUSAN INVESTOR NON PROFESIONAL Elyastuti, Cintya Cindy; Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i2.2558

Abstract

Non-professional investor decisions are influenced by various factors. This experimental research is using 2x2 between subjects factorial design that aims to investigate the influence of type of standards (US GAAP and IFRS) and trust of the financial report-ing system to the decision of non-professional investors. Type of standard and trust of the financial reporting system are use to be independent variables, where the type of accounting standards is manipulated variable and trust of the financial reporting system is a measured variable. The instrument in this study using the example of experimental materials by Bailey and Sawers (2012) that adapted by researchers. Sixty-seven students magister of accounting (S2) Airlangga University Surabaya who analyzed two simi-lar companies are presented using either rules-based (US GAAP) and principles- based (IFRS) are available and complete. The analysis technique for hypothesis testing using Analysis of Variance (ANOVA) and t test. Results of the study after the trust are classified into more trust and less trust shows that the type of standard or trust alone does not affect investment decisions (alloca-tion of investment funds). Interaction between type of standard and trust influence investment decisions. However, non-professional investors are more trust and less trust in the current financial reporting system does not provide a different decision on the financial statements which use the principles-based and rules-based standards.
Co-Authors Alim, Carissa Nadia Andreas, Lidya Angelina Angelina Angkoso, Annabela Anneta, Janet Basuki , Basuki Basuki Bernadetta Diana Nugraheni Bhinga Primaraharjo Budianto Tedjasukmana Budiono, Stefannie Cameline Limanto Carissa Lorenza Kassidy Carmenita, Bernadette Ceicilia Bintang Hari Yudhanti Chandra, Jesica Amalia Ciellie Christabelle Santoso Devi Yanti, Devi Dian Purnamasari Dwiyanti, Rosalia Elsa Elisabeth Yuliana Haki Elyastuti, Cintya Cindy Esa, Ariston Oki Fernando, Jovian Fitriani, Ursulah Diana Florencia, Vania GUDONO GUDONO Gunady, Regina Augusta Haki, Elisabeth Yuliana Handoyo, Jason Jonathan Harimurti, Yohanes I Made Narsa Janet Anneta Janice, Laurensia Jimmi Charles Kevilia Rosana Laiman, Sean Jonathan Lindrawati Lindrawati Linggardjaja, Irene Kristanti Martha, Nessi Felicia Mokoginta, Dirgantara Dahana Notoatmodjo, Brigitta Patricia Patricia Pradinata, Ingrid Agustina Rachel Laudya Rahelliamelinda, Liangchui Riandy Sugiharto Cahyadi Ricky Ivan Anggono Ronny Irawan Runtu, Julius S. Patricia Febrina Dwijayanti Santoso, Karina Santoso, Millenia Antonia Samantha Santoso, Victor Setiawan, Elizabeth Tanjung Shanti Sihar Tigor Benjamin Tambunan Susanna Hartanto Tineke Wehartaty Wehartaty Vivian Angelina Soegiharto Wibowo Wehartaty, Tineke Wijaya, Joshua Arta Iwan Yessica Natalia Yudi, Antony