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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI
Grace Nangoi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGITUNGAN BIAYA DIFFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPERTAHANKAN MESIN PRODUKSI PADA PT. PUTRA KARANGETANG DI PROVINSI SULAWESI UTARA Bogar, Kevin; Nangoi, Grace; Tirayoh, Victorina
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 3 (2016): JE. VOL 4 NO.3 (2016) HAL 545 - 649
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.25 KB) | DOI: 10.35794/emba.4.3.2016.14297

Abstract

Abstrak: Banyak biaya yang ditimbulkan untuk membantu manajer dalam pengambilan keputusan. Salah satu biaya yang disebut Biaya Differensial (Differential Cost), Biaya diferensial mempunyai hubungan dengan biaya peluang, dimana biaya diferensial adalah berbagai perbedaan biaya diantara sejumlah alternative pilihan yang dapat digunakan perusahaan sedangkan biaya peluang adalah biaya yang dikeluarkan ketika memilih suatu keputusan jadi dalam perusahaan apabila  biaya diferensialnya mengambil keputusan membeli mesin yang baru maka biaya peluang yaitu memperbaiki mesin yang ada.Tujuan penelitian ini adalah untuk menganalisis biaya differensial dalam pengambilan keputusan membeli atau mempertahankan mesin produksi pada PT. Putra Karangetang. Metode yang digunakan dalam penelitian ini adalah metode deskriptif yaitu metode yang mengumpulkan, merumuskan dan mengklasifikasi serta menginterpretasikan data timbul akibat pembiayaan aktiva tetap. Hasil penelitian menunjukkan bahwa biaya differensial dapat dijadikan sebagai dasar pengambilan keputusan yang tepat bagi pihak manajemen, termasuk di dalamnya keputusan pembelian aktiva tetap.   Kata Kunci:biaya differensial, keputusan pembelian, aktiva tetap
ANALISIS PENGARUH PENGALAMAN, INDEPENDENSI, KEAHLIAN DAN SITUASI AUDIT TERHADAP SKEPTISISME PROFESIONAL AUDITOR (STUDI PADA BPK RI PERWAKILAN PROVINSI SULAWESI UTARA DAN BPK RI PERWAKILAN PROVINSI GORONTALO) Wowor, Pingkan Elni; Nangoi, Grace; Kalangi, Lintje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i1.34926

Abstract

The financial examiner has the duty and authority to conduct audits of the management and accountability of state finances.BPK auditors are required to have a professional attitude.The examiner's professional attitude is manifested by always being professional skepticism during the examination process. This study aims to analyze and empirically prove the effect of experience, independence, expertise and audit situation on the professional skepticism of auditors at BPK RI Representatives of North Sulawesi Province and BPK RI Representatives of Gorontalo Province. The research method used in this study is a quantitative method, using primary data through a questionnaire.Respondents in this study were examiners who worked at BPK RI Representatives of North Sulawesi Province and BPK RI Representatives of Gorontalo Province.The sample used was 84 respondents, who were directly involved in inspection activities.Data were analyzed using multiple linear regression analysis and data testing was carried out with the assistance of the SPSS version 22 program. The results showed that: 1).Experience has no significant effect on auditors' professional skepticism at BPK Representatives of North Sulawesi Province and BPK Representatives of Gorontalo Province.2).Independence has a significant effect on the professional skepticism of auditors at BPK Representatives of North Sulawesi Province and BPK Representatives of Gorontalo Province.3).Expertise does not have a significant effect on the professional skepticism of auditors at BPK Representatives of North Sulawesi Province and BPK Representatives of Gorontalo Province.4).The audit situation has a significant effect on the professional skepticism of auditors at BPK Representatives of North Sulawesi Province and BPK Representatives of Gorontalo Province.
Co-Authors Andre Rumondor, Andre Bogar, Kevin David Paul Elia Saerang Halens Ryanlie Ole Heince R. N. Wokas Hendrik Gamaliel Jantje Tinangon Lintje Kalangi Nikita Melisa Rattu, Nikita Melisa Njonjie, Philep Pingkan Elni Wowor, Pingkan Elni Powa, Yudhi Putri, Gracia Miranda Recky Vincent Oktaviano Wuysang, Recky Vincent Oktaviano Rudy Pusung Siti Asmianti Stanley Kho Walandouw Stanly Alexander Talumewo, Winda Emanuela Veronika, Angelia Victorina Z. Tirayoh Warongan, Jessy Winston Pontoh