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PENGARUH REPUTASI, ETIKA DAN PERSEPSI KEADILAN TERHADAP KESENJANGAN ANGGARAN (BUDGETARY SLACK) Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 2, No 1 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Budgeting carries behavioral problem that can have important effects on the effectiveness of organization. Behavioral problems arise when subordinates perceive that budgets are too difficult to accomplish so that subordinates often create slack in their budgets when superiors use budgets to evaluate performance. The research uses experimental design. This study tests the effect on budgetary slack of three potential control for opportunistic self-interest : reputation, ethics and perception of justice. In this setting, participants are divided to two groups based asymmetry and symmetry information. The result shows that budgetary slack is negatively associated with reputation, ethic and perception of justice. Budgetary slack is positively associated with asymmetry information. Reputation, ethics and perception of justice are positively associated with social norms for honesty and responsibility. The result suggests that reputation, ethic and perception of justice affect to create slack in budgeting and can be used as control to minimize budgetary slack. Keywords: Budgetary slack, reputation, ethic, perception of justice, asymmetry information

PENGARUH PENERAPAN STANDAR AUDIT TERHADAP RELIABILITAS LAPORAN AUDIT (SURVEY PADA KAP YANG BERADA DI JAKARTA UTARA) Anggel Anggel; Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 1, No 2 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Many founded audit report that not suitable in the fact on bussiness world. The purpose of this research is want to examine influence in implementation of audit standard and reliability audit report ( Survey at Accountant Public Office in Nort of Jakarta).This research make use of deskriptif assosiatif method with utilized technic anlysis datas are simple linier regresion, F-test and T - test.The result of this research that the increase in implementation audit standard have positif effect and significant about increase in reliability audit report at Accountant Public Office in Nort Jakarta. Keywords : Implementation Audit Standard, Reliability Audit Report

PENGARUH PARTISIPASI ANGGARAN DAN JOB RELEVAN INFORMATION TERHADAP PENURUNAN INFORMASI ASIMETRI Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 1, No 2 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Budgetting carries behavioral problem that can have important effect on the effectiveness of organization. This study to examine the influency of participatory budgeting and job relevant information toward descent of asimetric information.This research make use of deskriptif assosiatif method with utilized technic anlysis datas are linier regresion, F-test and T - test.Result shows participatory budgetting and job relevant information simultanously have significant toward descent of asymetric information and so does partially.If asimetric information go down, its will to descent of budgetary slack. Keywords : Participatory Budgeting, Job Relevant Information, Asimetric Information, Bundgetary Slack

PERILAKU PERUSAHAAN DALAM PEMANFAATAN FREE CASH FLOW Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 1, No 1 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The objective of this article is to explain how company behaviors to manage free cash flow. Accordingly, free cash flow is the amount of cash that a company has left over after it has paid all of its expenses, including investments. The shareholder as the owner of the company delegate authority to the manager (agent), so that it creates variousity of interest among them the so-called `Agency Conflict'. The Shareholder and manager always maximize their income so that it can bring company behavior out reflecting on their policy.Keyword; free cash flow, debt policy, dividend policy, agency cost.

ANALISIS RETURN ON ASSET (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP PRICE TO BOOK VALUE (PBV) PADA PERUSAHAAN PERBANKAN DAN LEMBAGA KEUANGAN LAIN YANG GO PUBLIK DI BURSA EFEK INDONESIA PADA PERIODE 2004-2006 Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 3, No 1 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The objective of this study is to define the return on assets (ROA) and return on equity (ROE) price to book value (PBV) banking companies and other financial institutions that have gone public Indonesian stock exchange (IDX) and see how much ability in ROA and ROE variables in explaining variables PBV banking companies and other financial institutions that have gone public BEI. Based on the results of hypothesis testing, companies Banking and Other Financial Institutions company obtained results showed that there was a significant relationship and there that do not have a significant relationship, it is because the sample used in different years and different economic conditions. So the author concludes that the information ROA and ROE is not the only factor considered by an investor or a less dominant role in influencing the decision to buy or sell stocks. In other words, there are many other relevant information that can be used by investors in the IDX in economic decisions. Kata kunci: Return on Asset (ROA),Return On Equity (ROE), Price to Book Value( PBV)

PERSEPSI MAHASISWA AKUNTANSI UNIVERSITAS BUNDA MULIA TENTANG FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 2, No 2 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The career choice of a bachelor in accounting is really varied. They can become public accountant, company accountant or managerial accountant. Moreover, they can also choose to be governmental or educational accountant. There are a lot of factors to consider in choosing a career such as financial reward, professional training, professional acknowledgement, social values, working environment, job market and personality considerations. This is a descriptive research aimed to find out the most favorable career in accounting favored by Universitas Bunda Mulia accounting major students and to acquire their perception on factors influencing career choice. This research is done using tools analyzing frequency distribution by means of calculating the value of modus and mean and quartile. Based on the results, it is known that the career choice favored by Universitas Bunda Mulia accounting major students are to become managerial and public accountant. Managerial accountant is the most favorable and public accountant is the second most favorable. The student who have choose as managerial accounting have positive perception on the existence of professional training, social values, working environment and job market consideration. The students who have choose as public accounting have positive perception on the existence of professional training, professional acknowledgment, environment work and personality consideration. Keywords: Perception, career, public accountant, managerial accountant, educational accountant and governmental accountant.

PENGARUH ENTERPRISE RISK MANAGEMENT & INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN YANG TERCANTUM DALAM INDEKS LQ45 BEI Stevani Wahyu Herawati; Ernie Riswandari
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2931

Abstract— The Purpose of this study to determine the effect of enterprise risk management and intellectual capital on the firm value. The value of the firm is reflected in the stock price but in fact the stock price always fluctuates up and down which is unstable, including in companies that are indexed LQ45.Enterprise Risk Management measured by Enterprise Risk Disclosure Index (ERMDI),Intellectual Capital by Valued Added Human Capital (VAHU), Value Added Capital Employed (VACA),Structural Capital Value Added (STVA), and Company Value measured by Tobin’s Q. This study used secondary data obtained from the corporate official website and Indonesia Stock Exchange ( www.idx.co.id ). The sample used as many 25 companies were listed at index LQ45 IDX which selectedwith use purposive sampling method. Method of analysis used is descriptive statistic test, the classical assumption test and testing of hypothesis using SPSS version 25. Based on the result of concluding that ERM,VAHU, and VACA were Partially positive effects on the Company Value and STVA were partially have no effect on the Company Value. ERM, VAHU, VACA, STVA were Simultaneously positif effect on the Company Value. Keywords: Company Value; ERM; IC; VAIC; VAHU; VACA; STVA

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