Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Tax & Accounting Review MIX : Jurnal Ilmiah Manajemen Jurnal Hukum Adigama Media Riset Akuntansi Auditing & Informasi
Josua Tarigan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Analisa Persepsi Peran Akuntan sebagai Aktor dalam Industri Restoran di Kota Surabaya Kartika Vilanti; Josua Tarigan
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.899 KB)

Abstract

Penelitian ini bertujuan untuk menganalisa persepsi akuntan terhadap faktor personal dimension dan faktor corporate dimension yang mempengaruhi peran akuntan sebagai aktor dalam industri restoran di kota Surabaya. Penelitian ini adalah penelitian kuantitatif dengan metode analisis kausal komparatif, dengan jumlah sampel 37 responden. Teknik analisa data, menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa faktor personal dimension dan faktor corporate dimension memiliki pengaruh positif dan signifikan terhadap peran akuntan sebagai aktor, baik secara sendiri maupun secara bersama-sama. Pengaruh personal dimension lebih dominan dibandingkan dengan corporate dimension.The aim of the research was to analyse the accountant perception to the personal and corporate dimension factors which influenced to the roles of accountant as an actor in restaurant industry in Surabaya. This reseacrh was a quantitative research by using analysis causal comparative method, with 37 respondents as the sample. The data analysis technique, used was multiple linear regression analysis. The result of the research showed that personal and corporate dimension factors have positive and significant roles to the accountant as an actor, partially or simultaneously. The influence of personal dimension is more dominant than the corporate dimension.
Analisa Persepsi Atas Peran Akuntan Sebagai Aktor dalam Industri Perbankan di Surabaya Angeline Harijanto; Josua Tarigan
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.1 KB)

Abstract

Tujuan dari penelitian ini adalah mengetahui persepsi akuntan atas pengaruh personal dimension dan corporate dimension terhadap peran akuntan sebagai aktor dalam industri perbankan di Surabaya, serta mengetahui faktor mana yang berpengaruh paling dominan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan metode analisis kausal komparatif, dengan menggunakan sampel 67 responden dan 42 responden yang memenuhi kriteria akuntan sebagai aktor. Dari hasil analisis regresi linier berganda dan hasil uji f secara simultan dapat disimpulkan bahwa peningkatan personal dimension dan corporate dimension berpengaruh positif dan signifikan terhadap peningkatan peran akuntan sebagai aktor pada industri perbankan di Surabaya. Sedangkan, dalam hasil uji t menunjukkan peningkatan personal dimension tidak berpengaruh signifikan terhadap peningkatan peran akuntan sebagai aktor dalam industri perbankan di Surabaya, namun untuk corporate dimension berpengaruh signifikan terhadap peningkatan peran akuntan sebagai aktor dalam industri perbankan di Surabaya.The purpose of this study was to know the influence of the perception of accountants to the personal and corporate dimensions to the role of the accountant as an actor in the banking industry in Surabaya, as well as to know which factors were the most dominant influence. This research was a quantitative research by using comparative causal analysis method, using a sample of 67 respondents and 42 respondents who meet the criteria of accountant as an actors. From the results of multiple regression analysis and simultaneous f test results it was concluded that an increase in personal and corporate dimension has positive and significant dimension to the increased role of the accountant as an actor in the banking industry in Surabaya. Meanwhile, the t test results showed an increase in personal dimension had no significant influence in the increasing of the role of the accountant as an actor in the banking industry in Surabaya, but the corporate dimension had significant influence in the increasing of the role of the accountant as an actor in the banking industry in Surabaya.
INTELLECTUAL CAPITAL DISCLOSURES AND AUDIT COMPONENTS IN NON-DISCRETIONARY INCOME Saarce Elsye Hatane; Dewi Rembulan; Josua Tarigan
MIX: JURNAL ILMIAH MANAJEMEN Vol 9, No 1 (2019): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (15.487 KB) | DOI: 10.22441/mix.2019.v9i1.008

Abstract

This study aims to determine the relationship of Intellectual Capital Disclosures (ICD), audit committee characteristics (size, gender, education, expertise), and audit quality toward the performance of the company measured through Non-Discretionary Net Income (NDNI) and Cash Flow Operation (CFO). This study is conducted on service listed companies in the Indonesia Stock Exchange (Service Industry) from 2010 to 2016 by panel data regression method analyzed using random effect model. The results of this study indicate that components in ICD have no significant impact on firm performance. Some components in the audit committees are found to have significant positive relationship towards financial performance. The empirical results suggest that ICD serve as a tool in aiding firm performance. A corporation should practice ICD extensively to enjoy the impact on the firm performance and value. Most research studies the relationship between intellectual capital disclosures and board diversity toward firm performance individually. The interaction of intellectual capital disclosures and audit committee characteristics is analyzed and studied to see whether audit committee characteristics is a factor that can help and improve the effectiveness of firm performance. Audit quality is also being analyzed and being taken into consideration as a variable. This is the first study to find the relationship towards the firm performance using NDNI and CFO as the dependent variables
TANGGUNG JAWAB PERUSAHAAN PENERBANGAN WINGS AIR ATAS KERUSAKAN BAGASI PENUMPANG BERDASARKAN PERATURAN MENTERI PERHUBUNGAN NOMOR 77 TAHUN 2011 TENTANG TANGGUNG JAWAB PENGANGKUTAN UDARA (STUDI KASUS: PENGADILAN NEGERI MEDAN NOMOR 665/PDT.G/2018/PN MDN.) Josua Tarigan; Amad Sudiro
Jurnal Hukum Adigama Vol 4, No 2 (2021): Jurnal Hukum Adigama
Publisher : Fakultas Hukum Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/adigama.v4i2.17135

Abstract

When transporting by airplane, sometimes passengers are faced with unpleasant things related to lost/damaged baggage. The problems faced are how legal protection is for airline passengers in the event of baggage damage and what is the responsibility of the Wings Air airline for damage to passenger baggage based on Law Number 1 of 2009 concerning Aviation (Case Study: Medan District Court Number 665/Pdt.G /2018/PN Mdn.). The research method used in writing this thesis is normative juridical law research. The results of the study indicate that legal protection for passengers using flight services who experience damage/loss of goods, passengers can submit a claim to the airline as a provider of air transportation services, where passengers who experience losses have the right to choose legal remedies that will be used as dispute resolution. In Indonesia, the laws or regulations governing air transportation adhere to the principle of presumption of liability. The form of airline legal responsibility for loss/damage of checked baggage in air transportation is carried out by airlines by providing compensation as stipulated in Article 5 paragraph (1) of the Minister of Transportation Regulation No. lost/damaged in accordance with applicable regulations.
QUERY BY EXAMPLE: ALTERNATIF AUDIT TOOLS UNTUK MENUNJANG PENUGASAN AUDITOR DALAM PENGUJIAN SUBSTANTIF Oviliani Yenty Yuliana; Josua Tarigan
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1769.884 KB) | DOI: 10.25105/mraai.v8i2.976

Abstract

Along with the growth of the information technology (IT), several audit tools are developed to help the auditorto do theirduties efficiently and effectively. ACL and IDEA are the popularexamples of the audit tools nowadays. However; for small and medium public accountants (KAP) and aUsaha Kecil Menengahn (UKM) business sectors, ACL and IDEA audit tools pricing are very expensive. Moreover, based on preliminary survey, many companies have already recorded theirtransactions into a database. It motivates a study to optimize the database features that has been owned by KAP and UKM as audit tools. Therefore the companies can reduce theirinvestment. In this paper, researchers propose the use of 'Query By Example" (QBE) in Microsoft Access database as the audit tools. QBE is expected as one of alternative of audit tools that can assist auditor task, especially in substantive test.Key words : Information Technology (IT), audit tools, Query By Example (QBE)
Co-Authors Amad sudiro Angeline Harijanto Dewi Rembulan Kartika Vilanti Oviliani Yenty Yuliana Saarce Elsye Hatane