Garuda - Garba Rujukan Digital

Faktor-Faktor yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur atas Prosedur Audit Astia Putriana; Novita Weningtyas Respati; Chairina Chairina
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor in premature termination on audit procedures. This reseach applies a mail survey as data collection method and convienece sampling as sample collection method. Research subjects are 106 auditor at the Supreme Audit Board of the Republic of Indonesia (BPK RI) Representative of South Kalimantan and Central Kalimantan. Empirical evidence finds that audit risk effect toward premature termination on the audit procedures. However, time pressure, materiality, review procedure and quality control, need for achievement and professional commitment does not effect toward premature termination on the audit procedures.

PENGARUH KEKUASAAN DAN DESAIN ORGANISASI TERHADAP PERILAKU MANAJER: STUDI PADA PERUSAHAAN DAERAH AIR MINUM SE-PROVINSI KALIMANTAN SELATAN Chairina Chairina
Journal of Indonesian Economy and Business (JIEB) Vol 22, No 3 (2007): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The purpose of this study is to examine relationship between formal authority structures, information characteristic, the open system culture, the tight control culture and informal authority structures with cost consciousness either through directly or indirectly on the use of Accounting Information System (AIS) for decision control and decision management. These topics are rarely examined specially behavior of cost consciousness. The result of this research contributes for theory development, particularly for behavioral accounting besaide, contribute to managerial practices in improving expense efficiency through behavior of cost consciousness.The Data of this study were taken from local government (watter supply) from kota and kabupaten in South Kalimantan. The questionnaire were distributed to middle manager and lower manager. The data were collected by mail survey and contact person. There were 400 questionnaires sent to respondent with 32.5 percent of respon rate. Analysis was conducted by using Two Step Approach to SEM tehnique with Lisrel 8.54 and SPSS version 11.The Result shows that formal authority structures does not related to accounting information system (AIS) for decision control and decision management. Information characteristic correlated positively by AIS to decision control but it does not related with decision management. The open system culture does not related to AIS for decision control and decision management. While tight control culture correlated posifively to AIS for decision control but it does not related with decision management. Informal authority structures does not related to AIS for decision control and decision management. Decision control and decision management correlated positively with cost cosnsciousness. Formal authority structure corretaled directly with cost consciousness, while informal authority structure does not correlated directly with cost consciousness.

The Influence of Company Size, Fixed Asset Intensity, Leverage, Profitability, and Political Connection To Tax Avoidance Aminah Aminah; Chairina Chairina; Yohana Yustika Sari
AFEBI Accounting Review Vol 2, No 2 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

This study examines the influence of company size, fixed assets intensity, leverage, profitability and political connections against tax avoidance in manufacturing companies listed in the Indonesian Stock Exchange in the period of 2011-2015.This study forms an associative research. The population used in this study are manufacturing companies listed in the Indonesian Stock Exchange. The sample used as many as 53 manufacturing companies listed in the Indonesian Stock Exchange in the period of 2011-2015 that are selected with the purposive sampling method, and so the number of sample data is 265 data. Tax Avoidance in this study was measured using the cash effective tax rate (CETR). Data can be analyzed by using the logistic regression.The result showed that the profitability and political connections have influences to tax avoidance. While company size, intensity fixed assets and leverage do not influence tax avoidance.Keywords: Company Size, Intensity Fixed Assets, Leverage, Profitability, Political Connections, Tax Avoidance

The Effect of Sustainibility Reporting Disclosure and Its Impact on Companies Financial Performance Enny Hardi; Chairina Chairina
Journal of Wetlands Environmental Management Vol 7, No 1 (2019): January-June
Publisher : Center for Journal Management and Publication

The purpose of this research was to examine empirically the effect of sustainability reporting disclosure on company performance. Sustainability reporting is a report that measures, discloses and shows the responsibility of the company to internal and external parties as an accountability form of organization performance in order to gain continuous development purpose. Sustainability reporting becomes trend and need for companies to disclose economic, environmental, and social performance to stakeholders. Samples used as many as 40 observations were derived from companies that consistently become ISRA (Indonesia Sustainability Reporting Award) nomination and listed in Indonesia Stock Exchange (BEI) during 2016-2017. Sustainability reporting measured by GRI (Global Reporting Initiative) continuous reporting guideline-G4 with 91 indicator items and financial performance measured by Return on Assets (ROA). The analysis method used was Multiple Linear Regression. The results of the research show that Economic Dimension Disclosure (EC) in sustainability reporting has effect on financial performance. Whereas, Environmental Dimension (EN) and Social Dimension (SO) have no effects. The condition indicates that sustainability reporting in short term has not been able to affect companies financial performance.

Accounting Treatment of Biological Assets in Plantation Industry on Wetlands (Case Study in Plantation Company Entities in South Kalimantan) Chairina Chairina; Sarwani Sarwani
Journal of Wetlands Environmental Management Vol 6, No 2 (2018): July-December
Publisher : Center for Journal Management and Publication

The purpose of this study is to determine the Accounting treatment of biological assets based on IAS 41 Agriculture. DSAK-IAI in the process of convergence of PSAK with IFRS states that one of the standards that is still being project remaining work since 2010 is IAS 41. IAS 41 is adopted into PSAK No.69 Agriculture as the Accounting standard that regulates special biological assets that will be effectively applicable on 1 January 2018. The results of this study are expected to provide the description of Accounting treatment based on IAS 41 in more detailed and clear in terms of recognition and presentation and disclosure of biological assets. However, in terms of measurement, IAS 41 will be more difficult to implement because the market price for the plantation industry has not been able to be a benchmark of fair value.Â Â Â Â Â Â This research was a qualitative descriptive research by giving a description of the Accounting treatment of biological assets engaged in oil palm plantation. Data collection techniques used questionnaires sent to the company with 10 (ten) samples of oil palm companies representing Banjarmasin City, Banjarbaru City, Banjar Regency, Tapin Regency and Tanah Laut regency. The data were analyzed by using descriptive analysis and index calculation of implementation conformity to the standard. Â Â Â Â Â Â The results showed that the companies have applied the Accounting treatment of biological assets on the average of 90.8% based on research indicators. In terms of classification the companies have classified 100% of its biological assets well. Recognition, measurement and assessment of biological assets, the companies applied research indicators in the range of 84% - 97%, this condition was caused more because the basis of valuation with the fair value of biological assets was not readily available in the active market thus affecting the recognition, measurement and valuation of those assets. While Presentation and Disclosure of Biological Assets in the financial statements, the companies applied 77.5% - 96% of the existing disclosure indicators.Â Â Â

The Influence of Company Size, Fixed Asset Intensity, Leverage, Profitability, and Political Connection To Tax Avoidance Aminah Aminah; Chairina Chairina; Yohana Yustika Sari
AFEBI Accounting Review Vol. 2 No. 2 (2017): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i02.88

This study examines the influence of company size, fixed assets intensity, leverage, profitability and political connections against tax avoidance in manufacturing companies listed in the Indonesian Stock Exchange in the period of 2011-2015.This study forms an associative research. The population used in this study are manufacturing companies listed in the Indonesian Stock Exchange. The sample used as many as 53 manufacturing companies listed in the Indonesian Stock Exchange in the period of 2011-2015 that are selected with the purposive sampling method, and so the number of sample data is 265 data. Tax Avoidance in this study was measured using the cash effective tax rate (CETR). Data can be analyzed by using the logistic regression.The result showed that the profitability and political connections have influences to tax avoidance. While company size, intensity fixed assets and leverage do not influence tax avoidance.Keywords: Company Size, Intensity Fixed Assets, Leverage, Profitability, Political Connections, Tax Avoidance

The Development of Sustainability Reports In Indonesia: Management Approaches and Performance Indicators (Case Study in the Energy Sector 2020-2024) Chairina Chairina; Novita Weningtyas Respati; Rasidah Rasidah; Muhammad Nordiansyah; Enny Hardi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.513

The issue of sustainability reports is a growing concern impacting numerous domestic and international companies. This phenomenon can be attributed to the emergence of sustainability report practices, which enhance corporate image and ensure corporate sustainability. This study utilizes a comprehensive dataset to assess the sustainability reports of Indonesian companies. The analysis employs two distinct types of information: a management approach to the extent of corporate governance disclosure and performance indicators (economic, environmental, and social performance) in sustainability disclosure reporting. A longitudinal approach was employed to evaluate developments up to 2020 – 2024, specifically for companies operating dengan 222 sampel in the energy sector , because the energy sector is an industry with a fairly significant operational impact on the environment. The content analysis framework aligns with the Global Reporting Initiative (GRI) Standards. The findings indicate a positive development in the disclosure of information types, with companies reporting an average governance performance of 77.77% in corporate management. However, the disclosure of economic performance indicators (39.57%), environmental performance (40.47%), and social performance (47.05%) was found to be lower. Aggregate EESG (economic, environmental, social, and governance) disclosure was 48.68%. The quantity of information utilized exhibited considerable variation across diverse sustainability domains. This study also conducted additional testing by performing statistical tests to examine the impact of the disclosure of these two types of information (management approach-performance indicators) on financial performance. The findings indicate that economic and social indicators exert a substantial influence on financial performancems.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search