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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Contemporary Accounting
Arief Bahtiar, Arief
Department Of Accounting, Faculty Of Business And Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
Economics, Econometrics & Finance

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KINERJA AKUNTANSI DAN KINERJA PASAR SEBAGAI ANTESEDEN DAN KONSEKUENSI PERGANTIAN CEO Diantika Pharamitha; Arief Bahtiar
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 1 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini menguji kegunaan informasi akuntansi dan informasi pasar terhadap aktivitas pergantian CEO di Indonesia. Objek penelitian adalah semua perusahaan yang melakukan pergantian CEO (baik rutin maupun non rutin) untuk tingkat manajemen puncak perusahaan mereka selama 2000-2008. Hasil tes menunjukkan bahwa informasi akuntansi dan informasi pasar berpengaruh signifikan terhadap pergantian CEO. Current ratio, debt to equity ratio, dan ROE berpengaruh signifikan terhadap keputusan pergantian CEO, namun total aset, total penjualan, ROA, dan pendapatan tidak mempengaruhi pergantian CEO. Hasil test menunjukkan bahwa risiko pasar berpengaruh positif signifikan terhadap pergantian CEO sedangkan kinerja harga pasar tidak. Dari hasil t-test sampel berpasangan, ditemukan bahwa informasi akuntansi dan harga saham sebelum pergantian CEO tidak berbeda nyata dibandingkan setelah pergantian CEO, tetapi risiko pasar secara signifikan berkurang setelah pergantian CEO. Temuan ini menunjukkan respon positif terhadap perubahan pasar. Akhirnya, dapat disimpulkan bahwa kinerja yang lebih baik dari kedua informasi (informasi akuntansi dan informasi pasar) akan cenderung membuat CEO untuk dipertahankan dan kinerja buruk dari kedua informasi tersebut akan cenderung membuat CEO akan diganti (turun posisi atau masuk ke dewan komisaris) atau dipecat.Kata kunci: Pergantian CEO, Kinerja Akuntansi, Kinerja Pasar, Anteseden, Konsekuensi.
Determinants of going concern audit opinion: An empirical study in Indonesia Arief Bahtiar; Neni Meidawati; Primanita Setyono; Novika Rahma Putri; Rizki Hamdani
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss2.art8

Abstract

This study aims to analyze and provide empirical evidence about the effect of liquidity, leverage, profitability, audit tenure, audit lag, and audit quality on the going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange between 2015 and 2019. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the total of 176 companies. The determination of the sample uses purposive sampling which leave 20 manufacturing companies that meet the criteria. In this research, the data analysis method used is the logistic regression analysis method because there are dummy variables on the dependent and independent variables. The results of this study indicate that liquidity and profitability have a negative effect, and audit lag has a positive effect on the acceptance of going concern audit opinion. While the variable leverage, audit tenure, and audit quality does not affect the going concern audit opinion.
The influence of internal audit, motivation, and work environment on employee performance Bahtiar, Arief; Putra, Ridho Gemilang; Meidawati, Neni; Puspaningsih, Abriyani
Journal of Contemporary Accounting Volume 3 Issue 3, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss3.art4

Abstract

This study aims to determine the effect of internal audit, motivation, and work environment on employee performance at PT Sreeya Sewu Indonesia. The research population is all employees of PT Sreeya Sewu Indonesia who work for the company, located in Bogor, West Java, with a sample of 39 respondents. Methods of data analysis and hypothesis testing use multiple regression methods. The study results prove that internal audit, motivation, and work environment positively and significantly affect employee performance. The result of the study shows company must continue to improve planning and supervision in each audit implementation. The company also must pay attention to salary increases, pension plan, provide opportunities for promotions, and give appreciation toward employee performance. Another thing that must be considered by the company is to pay attention to the improvement of employees’ knowledge.
Co-Authors Abriyani Puspaningsih, Abriyani Diantika Pharamitha Meidawati, Neni Neni Meidawati Novika Rahma Putri Primanita Setyono Putra, Ridho Gemilang Rizki Hamdani