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Karakteristik serta Keahlian Relevan dalam Profesi Akuntan Forensik Astutie, Yanti Puji
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

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The main objective of this paper is to gain clearer understanding of the essential traits and core skills that forensic accountants are expected to possess for the varied investigative matters for which they are retained. This paper investigatedÂ Â the differences preference between four groups about characteristic and relevant skills that should possesed by forensic accountants. The four groups which held as respondents are forensic accounting practitioners, accounting academics, attorneys, and society. The paper describes in detail the key findings and identities areas for further investigation.Â Â Survey developed by online method using surveymonkey.com. The results of the present study provide much needed guidance to educators for the development of the forensic accounting curriculum by identifying pertinent skills to accompany a program of study. Findings of the paper result indcate that practitioners and academics agree that critical thinking, unstructured problem solving, investigative flexibility, and legal knowledge are important skills of forensic accountants. Attorneys and society rated deductive analysis as less important than did academics. The groups did not differ on oral and writen communication, or composure rankings. These results show that some skills are relevant and important to the outcome of forensic accounting education.

PENGARUH FAKTOR KONTEKSTUAL, KARAKTERISTIK INDIVIDU DAN TEKANAN ANGGARAN TERHADAP NIAT PENGGUNAAN TEKNOLOGI INFORMASI DALAM PELAPORAN KEUANGAN PADA UKM DI KOTA TEGAL Yanti Puji Astutie
Semantik Vol 2, No 1 (2012): Prosiding Semantik 2012
Publisher : Semantik

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Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi niat penggunaan teknologi informasi dalam pelaporan keuangan UKM (Usaha Kecil dan Menengah) dengan menguji beberapa model yang dikembangkan oleh Venkatesh (2003), yaitu ekspektansi kinerja dan pengaruh sosial. Ekspektansi kinerja diukur dari tekanan anggaran dan periode evaluasi, sedangkan pengaruh sosial dipengaruhi ada atau tidaknya pengaruh pesaing. Selanjutnya, penelitian ini memasukan satu faktor di luar konstruk model penerimaan, yaitu preferensi UKM terhadap risiko. Isu penelitian ini adalah penganalisisan faktor-faktor apa sajakah yang mempengaruhi niat pengunaan teknologi informasi dalam pelaporan keuangan, dengan fenomena dimana penggunaan teknologi informasi ini masih jarang digunakan oleh UKM.Data yang digunakan ini diperoleh dari persepsi owner (pemilik) UKM di Kota Tegal. Penelitian ini merupakan penelitian eksperimen lapangan dengan menggunakan desain faktorial antar subjek (between subject) 2 x 2, dimana subjek ditempatkan secara random pada salah satu dari kondisi yang ada. Anova dan two ways Anova digunakan dalam menganalisis data. Hasil dari penelitian ini menunjukan bahwa tekanan anggaran dan periode evaluasi serta pengaruh pesaing mempengaruhi niat penggunaan teknologi informasi dalam pelaporan keuangan, begitu juga preferensi pemilik UKM terhadap risiko.Kata kunci : Faktor kontekstual, Tekanan anggaran, Preferensi risiko, Pelaporan keuangan

REAKSI INVESTOR DALAM PASAR MODAL TERHADAP UNDANG-UNDANG TAX AMNESTY (EVENT STUDY PADA PERUSAHAAN YANG TERDAFTAR DALAM IDX 30 DI BURSA EFEK INDONESIA) Nida Nur Diyanah; Budi Susetyo; Yanti Puji Astutie
Multiplier: Jurnal Magister Manajemen Vol 2 No 1 (2017)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i1.1275

This research is aimed to know the differences of abnormal return, stock trade volume, and stock trade frequency in before and after the existance of Tax Amnesty Laws. Kind of this research was quantitative research by using secondary data that was gained from company's annual report. Population used in this research was enrolled companies in IDX 30 in Indonesia Stock Exchange that the total was 30 companies. In sample taking technique, the reseacher used purposive sampling with enrolled companies' criterias in IDX 30 periodes March 2017 - April 2017. Tecnique of analyzing data that was used is Wilcoxon Signed Rank Test. The result of this research shows that there are no differences of abnormal return in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,398. In hypothesis 2, there are the differences of stock trade volume in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Then in hypothesis 2, there are the differences of stock trade frequency in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Â Keywords: abnormal return, stock trade volume, stock trade frequency, and Tax Amnesty.

REAKSI INVESTOR DALAM PASAR MODAL TERHADAP UNDANG-UNDANG TAX AMNESTY (EVENT STUDY PADA PERUSAHAAN YANG TERDAFTAR DALAM IDX 30 DI BURSA EFEK INDONESIA) Nida Nur Hidayah; Budi Susetyo; Yanti Puji Astutie
Multiplier: Jurnal Magister Manajemen Vol 2 No 1 (2017)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i1.1279

This research is aimed to know the differences of abnormal return, stock trade volume, and stock trade frequency in before and after the existance of Tax Amnesty Laws. Kind of this research was quantitative research by using secondary data that was gained from company's annual report. Population used in this research was enrolled companies in IDX 30 in Indonesia Stock Exchange that the total was 30 companies. In sample taking technique, the reseacher used purposive sampling with enrolled companies' criterias in IDX 30 periodes March 2017 - April 2017. Tecnique of analyzing data that was used is Wilcoxon Signed Rank Test. The result of this research shows that there are no differences of abnormal return in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,398. In hypothesis 2, there are the differences of stock trade volume in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Then in hypothesis 2, there are the differences of stock trade frequency in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Â Keywords: abnormal return, stock trade volume, stock trade frequency, and Tax Amnesty.

IMPLEMENTASI PENATAUSAHAAN, AKUNTABILITAS PENGELOLAAN DAN PELAPORAN ALOKASI DANA DESA (ADD) DALAM PROSES PEMBANGUNAN DESA KERTAYASA KECAMATAN KRAMAT KABUPATEN TEGAL Ullum Inti Fahmi; Inayah Adi Sari; Yantie Puji Astutie
Multiplier: Jurnal Magister Manajemen Vol 3 No 1 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v3i1.1287

ThisÂ studyÂ aimsÂ toÂ determineÂ theÂ implementationÂ ofÂ administration,Â accountability managementÂ andÂ reportingÂ theÂ allocationÂ ofÂ villageÂ fundsÂ (ADD)Â inÂ theÂ processÂ ofÂ village development kertayasa kramat district tegal district. To achieve the test, used descriptive method with qualitative approach. Technique of data collection is done by observation, interview and documentation. The result of the research shows that the administration of ADD in Kertayasa Village has been good and according to the procedure, the accountability of ADD management has applied good principle and in accordance with the applicable regulation, the reporting of ADD has applied transparency and accountable principles and is in accordance with the rules set by the central government and Supervision and Development Kertayasa village has done well. Furthermore, in the village of Kertayasa in the making of reporting has been using the system that has been established by the Central Government of Village Finance System (SISKEUDES).Keywords: Village Fund Allocation, Administration,, Management Accountability and Reporting

Entrenchment and Alignment Effect on Earnings Management Yanti Puji Astutie; Anis Chariri; Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.229

The objective of this research is to investigate whether controlling shareholders manages earnings. A weak protection for noncontrolling shareholders (Johnson et. al., 2000a) coupled with concentrated ownership for majority of public companies in Indonesia, provides incentive to the controlling shareholders to manage earnings. In particular, this study investigates whether controlling shareholders entrench by managing earnings upwards as their control rights becomes greater than their cash flow rights and aligns by managing earnings downwards as their cash flow rights approaches to their control rights. I use ultimate ownership and financial statement data collected from companies listed in Indonesia Stock Exchange (IDX) from 2001 to 2007. I find, for 786 firm year observations, that firms controlled by ultimate shareholders with greater control rights are associated with higher level of discretionary accruals. Consistent with entrenchment hypothesis, the results suggest that ultimate shareholders use their greater control rights to influence controlled firms to manage earnings. On the other hand, I also find that consistent with entrenchment hypothesis, as cash flow rights of the ultimate shareholders increases, the level of discretionary accruals of the controlled firms tends to decrease.

Private Disclosure and Corporate Value Creation Yanti Puji Astutie; Anis Chariri; Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

The major aim of this paper is to investigate the content of disclosure using crucial case study. Private disclosure has content structure and it is useful in processing value creation. By doing private disclosure, the information of intellectual capital gets perceived by market participants. Disclosure Transformation Theory (Alberti‐Alhtaybat, Hutaibat, & Al‐Htaybat, 2012)was tested through the observation and analysis of the private disclosure functions. This study also expands the view of how the narrative of the corporate value creation is structured and how the corporate knowledge becomes an important part of the dynamic response of the disclosure that changed over time. This study observes new findings regarding intellectual capital disclosure as well as disclosure content in PT. Bank Negara Indonesia Tbk (BNI). BNI has disclosed information value creationin three processes; hierarchy, horizontal, and network by organizing private disclosure media in order to respond on user information needs. This agenda uses analysts as information mediators.Other findings are that private disclosure is a source of information that createsinformation toward a market context of participants to interpret the information in a more appropriate way, the information in private disclosure has superior knowledge in the initial formulation, and incontrolling the portfolio risk of assets allocation to the analyst. Private disclosure has important implications for regulatory policies regarding insider information, corporate disclosure, and corporate governance in financial institutions.

Pengaruh Economic Value Added, Market Value Added dan Cash Value Added terhadap Return Saham pada Perusahaan Jakarta Islamic Index yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018 Rachel Larasati; Inayah Adi Sari; Yanti Puji Astutie
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 11 No 2 (2019): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v11i2.47

Tujuan penelitian ini adalah untuk menguji pengaruh Economic Value Added, Market Value Added dan Cash Value Added terhadap Return Saham baik secara simultan maupun parsial. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan pendekatan deskriptif kausal. Sampel yang digunakan adalah perusahaan-perusahaan yang masuk dalam Jakarta Islamic Index yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Jumlah perusahaan yang dijadikan sampel penelitian ini ada 56 perusahaan dengan menggunakan metode purposive sampling. Sedangkan metode analisis data yang digunakan adalah uji statistik deskriptif, pengujian asumsi klasik, analisis regresi linier berganda, uji signifikansi simultan (uji F), uji signifikansi parameter individual (uji t) dan koefisien determinasi. Berdasarkan hasil penelitian menunjukan Economic Value Added, Market Value Added dan Cash Value Added secara simultan berpengaruh signifikan terhadap Return Saham dengan nilai signifikansi 0,008. Sedangkan secara parsial, Economic Value Added berpengaruh negatif dan signifikan terhadap Return Saham dengan nilai signifikansi 0,013, Cash Value Added berpengaruh signifikan terhadap Return Saham dengan nilai signifikansi 0,009 dan Market Value Added secara parsial tidak berpengaruh terhadap Return Saham dengan nilai signifikansi 0,124

Pengaruh Perencanaan Pajak Dan Insentif Non Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017 Mohamad Sutrisno; Yanti Puji Astutie
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 10 No 2 (2018): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v10i2.87

The Effect of Tax Planning and Non-Tax Incentives toward Earnings Management at Manufacturing Companies listed on Indonesia Stock Exchange 2013-2017. Thesis, Tegal: Faculty of Economics, Pancasakti University Tegal. 2018. The purpose of this study is to examine the effect of tax planning and non-tax incentives simultaneously and partially toward earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This research is descriptive research with quantitative approach. The sample used is automotive sub-sector manufacturing companies and components listed in Indonesia Stock Exchange period 2013-2017. The number of companies sampled this research there are 45 companies by using purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), test of individual parameter significance (T test) and coefficient of determination. Based on the results of research indicate that tax planning and non-tax incentive simultaneously have a significant effect toward earnings management with significance value 0,000. While partially tax planning, earnings pressure and firm size have significant effect to earnings management with value of significance respectively 0,037,0,000 and 0,049. As well as leverage and earnings bath partially no effect toward earnings management with a significance value of 0.436 and 0.146 respectively.

THE INFLUENCE OF ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE WITH THE WORK ENVIRONMENT AS A MODERATION VARIABLE (STUDY OF PUSKESMAS EMPLOYEES IN BREBES) Setyowati Subroto; Ira Maya Hapsari; Yanti Puji Astutie
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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This study aims to examine and determine the influence of organizational culture on employee performance; testing and knowing the effect of the work environment on employee performance and testing and knowing the influence of organizational culture on employee performance with the work envorinment as moderating variable. This study used quantitave methods, and the sample was taken using cluster sampling technique, with a total sample of 63 employess (doctors, nurses and midwives) at Pemaron, Jatibarang and Bumiayu Brebes Public Health Centers. The data collection method used a questionnaire consisting of statements about organizational culture, work environment and performance. While the data analysis technique uses a moderated regression analysis (MRA) model with the help of smartPLS. This results show that (1) organizational culture has no effect on employee performance because the P values > 0,005; (2) the work environment has no effect on employee performance with P values < 0,05; dan (3) organizational culture as no effect on employee performance with the work environment as a moderating variable, because the P values > 0,05. This study shows that organizational culture can frow and develop because there are human resources who have high morale who can improve performance, in addition to having a good work environment will be able to provide motivation to work and the achievement of performance can increase compliance with organizational culture even without intermediary work environment.

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