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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Kontemporer
Toto Warsoko Pikir
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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THE EFFECT OF LIQUIDITY, SOLVENCY, PROFITABILITY, AND MANAGEMENT PLAN ON GOING CONCERN AUDIT OPINION (EMPIRICAL STUDY OF MANUFACTURING COMPANIES ON THE IDX LIST) Christian Lie; Rr. Puruwita Wardani; Toto Warsoko Pikir
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.951 KB) | DOI: 10.20473/baki.v1i2.2694

Abstract

The auditor is in charge of assessing the fairness of the financial statements. In addition to getting information about the fairness of financial statements, users can also find out information about the company's ability to maintain its business continuity, namely through going concern audit opinions. The purpose of this study is to analyze the effect of liquidity, solvency, profitability and management plans on the acceptance of going concern audit opinions. The objects of this research are manufacturing companies listed on the Indonesia Stock Exchange from 2010-2012. The sample was selected by purposive sampling method. By using logistic regression analysis, the result is solvency and management plan have an effect on acceptance of going concern audit opinion, while liquidity and profitability have no effect on acceptance of going concern audit opinion.
Upaya Pengembangan Usaha melalui Maksimisasi Penggunaan Informasi Akuntansi Finansial dan Non Finansial untuk UMKM Wilayah Surabaya Kota Teodora Winda Mulia; Lodovicus Lasdi; Toto Warsoko Pikir; Irene Natalia
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2018): Juni
Publisher : LPPM, Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.686 KB) | DOI: 10.33508/.v1i1.2291

Abstract

Pengabdian masyarakat ini bertujuan untuk memberikan bimbingan dan pendampingan kepada UMKM. Peserta pelatihan berjumlah 42 pelaku UMKM di wilayah Surabaya dan Sidoarjo. Bidang industri UMKM bervariasi, yaitu industri makanan/minuman, industri stempel, industri kerajinan tangan dan industri lainnya. Banyaknya pertanyaan yang muncul menunjukkan antusiasme peserta terhadap acara ini. Acara ditutup dengan kesimpulan akhir dari peserta dan pemateri bahwa pengelolaan keuangan, pemasaran, dan kemitraan diperluka oleh UMKM untuk mendukung peningkatan kinerja UMKM dalam jangka panjang secara berkesinambungan.
PENGARUH OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA DENGAN KARAKTERISTIK KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Theresia Monica Joviana; Toto Warsoko Pikir; Ariston Oki
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.v7i1.2552

Abstract

Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun-tary because they expect that appointed independent auditor will issue an unqualified opinion. Audit committee is a committee which is formed by board of commissioner to give recommendations about audit firm’s selection. Audit committees have a role to settle disputes between management and independent auditor when the auditor is not issue audit opinion which is expected by management. The role and characteristics of audit committee will be more likely to resist managerial attempts to change its audit firm voluntarily following the issuance of a going concern report. The study aims to (1) examine whether going concern audit opinion will affect management to changes its audit firm; (2) provide evidence that audit committee characteristics which are prox-ied by independent audit committee, have financial expertise, and audit committee activities is able to moderate the effect of going concern audit opinion on the change of audit firm voluntarily. This study use non-financial companies that listed on Stock Ex-change during the period 2003-2013 as sample. This study provides evidence that (1) going concern audit opinion does not signifi-cantly affect management to change its audit firm voluntarily; (2) the characteristics of audit committee is not able to moderate the effect of going concern audit opinion on the change of audit firm voluntarily.
ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PROSEDUR PEMBELIAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PT MKDP Florencia Irena; Toto Warsoko Pikir; Ronny Irawan
Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i2.2568

Abstract

Internal control is a process designed to achieve the objectives of the company and the company's operations carried out in order to be effective and can guarantee of recording reliable financial statements. One of the company's operations are in the buying cycle is on the purchase of raw materials and the purchase of fixed assets. Company's accounting information systems required to support the compa-ny's procedures do become simple. PT MKDP is a manufacturing company specializing in the sale and purchase of wood and furniture. The company does not yet have the purchase information systems, resulting in improper purchase activity. The purpose of this study was to analyze the buying cycle accounting information system in PT MKDP to improve internal controls. The data analysis technique used in this study is a descriptive analysis that serves to explain the standard operating procedures by using analysis of accounting information systems.
DETERMINAN MANAJEMEN LABA DALAM PERUBAHAN TARIF PAJAK PENGHASILAN BADAN Santoso Suando; Toto Warsoko Pikir; Lodovicus Lasdi
Jurnal Akuntansi Kontemporer Vol. 5 No. 2 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i2.2617

Abstract

In 2008, the Indonesian Directorate General of Tax Law changes the Income Tax Law. They have been issued the Law Division 36 of 2008 on Income Tax. Corporate income tax rates changes from progressive rates to single rate, which 28% were effected in 2009 and 25% were effected in 2010. The purpose of this research is to examine and analyze whether changes in corporate income tax rates in Indonesia responded to earnings management by comparing the level of discretionary accruals in the period before and after the enactment of Law Division 36 of 2008. Another purpose of this research is to test whether tax incentives (tax planning and net de-ferred tax liabilities) and non-tax incentives (earnings pressure, level of debt, firm size, and managerial ownership) affect earnings management. This research is quantitative research with the object of research is manufacturing firms listed on the Indonesia Stock Exchange from 2006 to 2011. Data obtained from the publication of the audited financial report or annual report and ICMD. Sampling in this research is purposive sampling. Data analysis techniques used in this research are different test and multiple linear regression analysis. The results showed that there is no management responded by conducting earnings management when corporate income tax rates in Indonesia has changed. Regression results indicate that tax incentives (tax planning and net deferred tax liabilities) and non-tax incentives (earnings pressure, the level of debt and managerial ownership) have a significant effect on earnings management. For firm size had no significant effect on earnings management.
Co-Authors Ariston Oki Christian Lie Florencia Irena IRENE NATALIA Lodovicus Lasdi Ronny Irawan Rr. Puruwita Wardani Santoso Suando Teodora Winda Mulia Theresia Monica Joviana