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All Journal Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis Dinasti International Journal of Management Science Jurnal Akuntansi Bisnis Journal of Social Research
Jan Hoesada
Universitas Mercu Buana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN, RASIO HUTANG PADA TOTAL ASET, RASIO KELANCARAN KEUANGAN, TINGKAT PULANGAN ASET, DAN PERUBAHAN LABA PER SAHAM TERHADAP WAKTU PELAPORAN AUDIT PADA SELURUH SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA PERIODE TAHUN 2012 – 2016 Pangestu, Juan Carlos; Hoesada, Jan
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 2, No 2 (2018): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v2i2.1761

Abstract

The phenomenon of delay in audit reporting occurs on Indonesia Stock Exchange every year. This study aims to empirically examine the effect of firm size, debt to total assets ratio, financial smoothness ratio, asset returns, and changes in earnings per share to audit reporting time. In the Discussion it was found that the debt to total assets ratio (DTA), financial smoothness ratio (CR) and the rate of asset return that has a significant influence on audit reporting time while firm size and changes in earnings per share variables do not have a significant effect on audit reporting time. Fenomena keterlambatan waktu pelaporan audit terjadi di Bursa Efek Indonesia setiap tahun. Penelitian ini bertujuan untuk menguji secara empiris pengaruh ukuran perusahaan, rasio hutang pada total aset, rasio kelancaran keuangan, tingkat pulangan aset dan perubahan laba per saham terhadap waktu pelaporan audit. Dalam Pembahasan ditemukan bahwa rasio hutang pada total aset (DTA), rasio kelancaran keuangan (CR) dan tingkat pulangan aset yang mempunyai pengaruh signifikan terhadap waktu pelaporan audit  sedangkan variabel ukuran perusahaan dan perubahan laba per saham tidak mempunyai pengaruh signifikan terhadap waktu pelaporan audit
PERANAN "KNOWLEDGE" DALAM STRATEGI JAN HOESADA
Jurnal Bisnis dan Akuntansi Vol 1 No 3 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.189 KB) | DOI: 10.34208/jba.v1i3.374

Abstract

Manajemen mengelola pengetahuan disamping mengelola sumberdayalain. Pengetahuan dibangun dan dianyam dalam proses berstrategi perusahaan, membangun daya saing berkelanjutan dari sumberdaya unik berbasis pengetahuan.
STRATEGIC ACCOUNTING Peran Strategis Akuntan Indonesia Dalam Penataan Ulang Sistem Keuangan Global Jan Hoesada
Jurnal Akuntansi Bisnis Vol 3, No 1 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (94.998 KB) | DOI: 10.30813/jab.v3i1.400

Abstract

Unification of the world's capital markets by IFRS convergence strategy was successful, because most of these countries to unite myself with global standards. IFRS GAAP 2009 is practically word for word translation and convergence will we do in the year 2012 to serve the public company which amounted to less than 1% of all business units in Indonesia. Almost 100% of business units in the country is marked private businesses UMKM, entrepreneurs are mostly Muslim, are now facilitated by ETAP Accounting Standards and Accounting Standards Sharia. Accounting is on economic development, not only the business of credit and debit financial statements, requires a new generation of counters with a way to think of State.Paper presented based on the idea of the various sources of literature references, the idea of recycling the original author and seminar papers as a member ekonotansi DSAK ideas and KSAP during the last 15 years, a variety of paper because the author is a lecturer and consultant management strategies in science. Key Word : Strategic Accounting, IFRS, Sistem Keuangan Global 
ANALYSIS OF THE INFLUENCE OF APIP BEHAVIOR PRINCIPLES ON AUDIT QUALITY (STUDY CASE OF THE INSPECTORATE JENDERAL OF THE MINISTRY OF COMMUNICATION AND INFORMATION) Pratiwi, Leni; Jan Hoesada
Dinasti International Journal of Management Science Vol. 1 No. 5 (2020): Dinasti International Journal of Management Science (May - April 2020)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v1i5.286

Abstract

The purpose of this study is to obtain empirical evidence about the Analysis of the Effect of the APIP Behavior Principles (Integrity, Objectivity, Confidentiality, and Competence) on Audit Quality. This research was conducted at the Inspectorate General of Communication and Information. The independent variable in this study is the principles of APIP behavior (Integrity, Objectivity, Confidentiality, and Competence), and the dependent variable is Audit quality. The results of this study prove that the principles of APIP behavior affect audit quality.
The Analysis of Healthy Lifestyle Mechanisms in Overcoming Stress on Public Accountant Firm Auditors Prasetyo, Rezky Eko; Hoesada, Jan
Journal of Social Research Vol. 2 No. 12 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i12.1601

Abstract

The problem of stress often occurs in auditors who work in Public Accountant Firms, especially during a peak season. Several previous studies showed that role stress hurts job outcomes. To overcome this, this research tries to provide a solution and test whether a healthy lifestyle mechanism (healthy lifestyle, vitality, and psychological well-being) can minimize the negative impact of role stress (role ambiguity, role conflict, role overload, and job burnout) to job outcome (job satisfaction, performance, turnover intentions, and organizational commitment). The results of this study indicate that a healthy lifestyle mechanism can minimize the negative impact of role stressors on job satisfaction and organizational commitment. However, this study has not been able to prove that a healthy lifestyle mechanism can reduce the auditor's desire to shift work and improve auditor performance. This study also shows the results that job satisfaction can reduce the auditor's turnover intention and organizational commitment is not a factor that can reduce that intention.
Co-Authors Pangestu, Juan Carlos Prasetyo, Rezky Eko Pratiwi, Leni