Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Binus Business Review IKRA-ITH EKONOMIKA Jurnal Akuntansi
Gen Norman Thomas
Accounting Department, School Of Accounting, Bina Nusantara University, Indonesia
Economics, Econometrics & Finance

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
The Analysis of Different Perceptions between PPAk Students, KAP Auditors and Company Manager toward Public Accountant Responsibility Related to Expectation Gap Gen Norman Thomas
Binus Business Review Vol. 6 No. 3 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i3.950

Abstract

This study is in research domain of behavioral accounting that is based on the current aspect is still interesting to explore.This study aims to reveal differences in perceptions of students, auditors and company managers to public accountant responsility related to expectation gap that includes fraud disclosures, maintain of independence, providing early warning of possibility of business failure, violation of law and improving audit quality. This research is quantitative research using descriptive and comparative research method. Data collective tehnique use survey method with sample was determined by non probability under convenience sample. Data quality was examined with using cronbach’s alpha shows the data is valid and realible. Data normality test used independent t test showed data in normal curve, no multicolinearity and no hetrogenity. First to fifth hyphotesis showed the difference of perception amongs PPAk students, KAP’s auditors and company managers to public accountant responsibility in various dimensions of expectation gap in Jakarta.
Analisis Faktor Determinan yang Mempengaruhi Kinerja Organisasi Rumah Sakit (RS) Swasta Gen Norman Thomas
Binus Business Review Vol. 6 No. 1 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i1.984

Abstract

This study aims to reveal and clarify the influence of organizational culture, organizational commitment and public accountability to the organizational performance of Private Hospital in West Jakarta. This research is a quantitative study by the research method takes a sample of the population private hospitals in West Jakarta with respondent Hospital Director, Finance Manager, Marketing Manager, Research and Development Manager or HRD Manager for 40 people. Data was collected using a questionnaire to obtain data primier then it is processed using SPSS. The quality of the data was tested by using the validity test shows the data is valid, the reliability test obtain realible and classic assumptions test have normal curves, no multicollinearity and does not occur heterocedastity. The results of this study show the first hypothesis that the organizational culture (X1) showed no significant effect on the performance of private hospitals (Y). The second hypothesis indicates that organizational commitment (X2) does not affect the performance of private hospitals (Y). The third hypothesis testing shows that public accountability (X3) has a significant influence on the performance of private hospitals (Y). The fourth hypothesis that organizational culture (X1), organizational commitment (X2), and public accountability (X3) simultaneously have a significant influence on the organizational performance of private hospitals (Y).
Analisis Komparatif Kinerja Keuangan dan Prediksi Kebangkrutan Perusahaan Telekomunikasi Gen Norman Thomas
Binus Business Review Vol. 4 No. 1 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i1.1037

Abstract

This study aims to reveal the comparative financial performance and prediction of bankruptcy in 2 (two) telecommunications services company; PT Bakrie Telecom Tbk and PT Mobile-8 Telecom.Tbk.  Compared to other telecommunications services companies formerly established, such as PT Telkom Tbk., PT Indosat Tbk., and PT XL Axiata Tbk., PT Bakrie Telecom, Tbk. and PT Mobile-8 Telecom, Tbk. are still new and relatively untested, so it is interesting to do the research. The research method used was comparative analysis between two similar objects studies based on financial ratios. Based on calculations and ratio analysis, it shows that the ratio of liquidity to the financial condition of PT Mobile-8 Telecom Tbk is better than PT Bakrie Telecom Tbk, but leverage ratios, activity ratios, and profitability ratios happen PT Bakrie Telecom Tbk better than PT Mobile-8 Telecom Tbk. In the calculation on dupont analysis of PT Bakrie Telecom Tbk has an average ROA of 2:42%, which is better than ROA of PT Mobile-8 Telecom Tbk -12.29%. Bankruptcy prediction for PT Mobile-8 Telecom Tbk with z score much smaller, 4.81 (2007), -5.82 (2008), -7.50 (2009); it means the greater the likelihood of PT Mobile-8 Telecom Tbk towards bankruptcy. As for the PT Bakrie Telecom Tbk with a z score has narrowed, -0.11 (2007), 0.8 (2008), -2.30 (2009) but not as small as z score PT Mobile-8 Telecom Tbk, this also means that larger opportunities for PT Bakrie Telecom Tbk likely headed bankruptcy.
Analisis Komperatif Pengaruh Laba Neto dan Arus Kas Masuk terhadap Dividen Tunai pada Perusahaan Manufaktur Barang Konsumsi Di BEI Gen Norman Thomas
Binus Business Review Vol. 5 No. 1 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i1.1259

Abstract

This study aims to comparatively analyze the relationship and effect of net income to cash dividend and the the relationship and effect of operating cashinflows to cash dividend on consumer goods manufacturing companies listed The Indonesia Stock Exchange. The method used is a quantitative method to test the hypothesis, and the hypothesis of the test is carried out a comparative analysis between net income and operating cashinflows to cash dividends. This study aims to analyze comparatively relationship and influence of net income andrelationship and influence of cash inflows to cash dividend in the consumer goods manufacturing companies listed in Indonesia Stock Exchange. The results of this study indicate that relationship and influence of net income have effect lower than relationship and influence of cashinflow to cash dividend, although the relationship and influence of the two independent variables to the cash dividend are both very strong and high.
Hubungan dan Pengaruh Audit Internal atas Fungsi Produksi untuk Menilai Efektivitas dan Efisiensi Proses Produksi Gen Norman Thomas
Binus Business Review Vol. 3 No. 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1359

Abstract

The objective of this study is to examine the relationship and the influence between the internal audit toward production function to assess effectiveness and efficiency of the production process at PT.Sumber Nitrat Jaya. The type of research is survey with descriptive research and analysis technique used is the analysis of qualitative data and quantitative data analysis. The sample was 30 respondents. Based on the significance test of correlation coefficients between the variables, it shows a correlation between internal audit with the production function to assess the effectiveness and efficiency of the production process obtained a correlation coefficient of 0.950, which means there is a very strong relationship. By testing the hypothesis that the correlation of the results obtained there is a significant relationship between internal audit with the production function to assess the effectiveness and efficiency of production processes in PT Sumber Nitrat Jaya, because of Ho1 was rejected and Ha1 was accepted where t count HA1> T Table (16.156>2.048). Significance test based on the regression parameter showed a simple linear regression of Y = 4.523 + 0.581 X + ε. This is supported by testing hypotheses derived regression t count> T Table (16.156> 2.048) then there is a significant influence of internal audit toward the production function to assess the effectiveness and efficiency of production processes in PT Sumber Nitrat Jaya because Ho2 was rejected and Ha2 was accepted. This is also supported by the R square value of 0.903 obtained results, or 90.3%. This shows the contribution of internal audit in explaining the effectiveness and efficiency of production processes by 90.3% while the remaining 9.7% is explained by other factors not examined or not included in the model.
Analisis Pengaruh Emosi, Suasana Hati dan Role Stress Auditor terhadap Audit Judgement Lely Indriaty; Hanif Fadhil Rafif; Gen Norman Thomas
IKRAITH-EKONOMIKA Vol 6 No 2 (2023): IKRAITH-EKONOMIKA Vol 6 No 2 Juli 2023
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v6i2.2313

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Emosi, Suasana Hati, dan Role StressAuditor terhadap Audit Judgement. Penelitian ini dapat dikategorikan ke dalam pendekatankuantitatif yaitu studi empiris mengenai emosi, suasana hati dan tekanan peran Auditor terhadap audit judgement. Populasi penelitian ini adalah auditor yang bekerja di KantorAkuntan Publik (KAP) yang berada di Jakarta periode 2022. Pengambilan sampel didasarkanpada metode purposive sampling, kriteria sampel yang digunakan dalam penelitian ini adalahauditor eksternal yang bekerja di KAP dan sudah pernah melakukan audit judgement.Data yang sudah dikumpulkan, dianalisis secara kuantitatif dengan perhitungan statistik deskriptif. Jenis data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang dibagikan ke auditor eksternal. Analisis data menggunakan software SPSS.Hasil penelitian menunjukkan bahwa berdasarkan uji parsial (uji t), emosi berpengaruh secara signifikanterhadap audit judgement, sedangkan suasana hati tidak berpengaruh terhadap auditjudgement, dan role stress Auditor berpengaruh signifikan terhadap audit judgement. Dari hasil uji F bahwa Emosi, Suasana Hati dan Role Stress Auditor berpengaruh positif dan signifikanterhadap audit judgement dengan nilai F Hitung 163,642 > F tabel 3,2288 dan nilai signifikansi 0,000 < 0,05.
Analysis Of Factors Influencing The Occupation Of Fraud Detection Gen Norman Thomas; Lely Indriaty
Jurnal Akuntansi Vol. 27 No. 2 (2023): May 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i2.1428

Abstract

This study analyzes the influence of Forensic Accounting, Investigative Audit Capability and Auditor Experience on Fraud Detection in the Perspective of BPK and Central BPKP Auditors. The population of BPK and Central BPKP employees in Jakarta totaled 218 people, and the sample obtained was 97 people. The research method is quantitative to test the hypothesis and the data is processed by Smart PLS 3.00. The findings show that Forensic Accounting has no effect on fraud detection. Investigative Audit Ability has a significant effect on fraud detection and Auditor Experience has a significant effect on Fraud Detection. The results of the study show that forensic accountants are not fully involved in fraud detection efforts so that the influence of forensic accountants plays little role in fraud detection.
Co-Authors Hanif Fadhil Rafif Lely Indriaty