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All Journal Binus Business Review Jurnal Kajian Akuntansi
Ignatius Edward Riantono, Ignatius Edward
Bina Nusantara University
Economics, Econometrics & Finance

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Pengelolaan Manajemen Modern dalam Mewujudkan Good Corporate Governance: Optimalisasi Pencapaian Tujuan Perusahaan Riantono, Ignatius Edward
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.v5i1.1219

Abstract

Implementation and management of good corporate governance, better known by the term Good Corporate Governance, is a concept that emphasizes the importance of shareholders to obtain true, accurate, and punctual information. In this era of global competition state borders are no longer a barrier to competition; only companies that implement good corporate governance (GCG) are capable of winning the competition. GCG is a must in order to establish conditions of tough and sustainable company. GCG is necessary to create a system and a strong corporate structure so as to become world class company. Good Corporate Governance is basically a system (input, process, and output) and a set of rules that govern the relationship between various parties (stakeholders); especially in the narrow sense, the relationship between the shareholders, the board of commissioners, and the board of directors in order to achieve corporate objectives. Good Corporate Gorvernance encloses to regulate these relationships and prevent significant errors in the companys strategy and to ensure the errors occur can be improved immediately.
Optimalisasi Penerapan Prinsip Good Governance Bidang Akademik dalam Upaya Mewujudkan Good University Governance Muljo, Hery Harjono; Wicaksono, Aries; Riantono, Ignatius Edward
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.v5i1.1199

Abstract

This study wants to know and understand whether good governance principles have been well applied as well as the factors influencing optimization of the implementation of good governance principles on the academic field in an effort to realize good university governance in Bina Nusantara University. The study aims to evaluate the implementation of good governance principles on the academic field, know the factors that affect the implementation of good governance principles on the academic field, and improve and develop the academic areas in accordance with good governance principles in order to maximize the role of Bina Nusantara University as Good University Governance. The approach model used to understand the implementation of good governance principles was a model to educational institution using the 8 principles, namely academic freedom, shared governance, clear rights and responsibilities, selection at merit, financial stability, accountability, regular testing of standards, and the importance of close cooperation. Research used qualitative method with descriptive analysis, by analyzing the factors influencing optimization of the implementation of good governance principles, particularly on academic areas. The results achieved there were 18 factors that affect the optimization of the implementation of good governance principles. Then the factors affected the optimization ofthe implementation of good governance principles the most are operational centralization and academic decentralization which were the novelty of this study.
Analisis Dampak Penerapan Sistem ERP terhadap Kinerja Pengguna Wicaksono, Aries; Mulyo, Hery Harjono; Riantono, Ignatius Edward
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.v6i1.985

Abstract

The background of this research was to determine how the impact of the implementation and use of ERP systems on user performance and the factors that affect the successful implementation of the ERP system so that it can have a positive impact for users of the ERP system after the implementation of ERP systems. This study aims to Knowing whether the implementation of ERP systems on firm performance impact on ERP users in the company and Produce conclusions in the form of an evaluation of the implementation of ERP in the company in order to provide a positive impact on user performance. The model used to evaluate the impact of the implementation of the ERP system is Quantity of Work, Quality of Work, Job Knowledge, Creativeness Cooperation, Dependability, Initiative, personal qualities. The method used in this research is descriptive qualitative method of analytical and evaluative, by analyzing the impact of the implementation of the ERP system to the components of the users performance. The results obtained are implementing ERP systems have a positive impact on user performance components.
Faktor-faktor yang Mempengaruhi Audit Judgment: Studi Empiris Big Four di Jakarta Riantono, Ignatius Edward
Jurnal Kajian Akuntansi Vol 2 No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i2.1747

Abstract

AbstractThis study aims to examine the effect of the complexity of audit assignments, audit work experience, perceptions of auditor professional ethics, audit skills, and gender differences in audit judgment both partially and simultaneously. The data used in this study is the primary data. Data obtained through a questionnaire that was answered in full by respondents from KAP The Big Four in Jakarta in 2015. The sampling method used was purposive sampling. The research method used is regression analysis multiple linear processed with SPSS 20.0 for windows with level of significance of 5%. The results of this study indicate that partially there are 3 variables that can influence audit judgment namely audit work experience, perceptions of auditor professional ethics, and gender differences as well as simultaneously complexity of audit assignments, audit work experience, perception of professional ethics auditors, audit skills, and gender differences, can influence audits judgment.Keywords: Experience; Perceptions of professional ethics; Skills; Gender difference; Judgment AbstrakPenelitian ini bertujuan untuk menguji pengaruh kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika profesional auditor, kemahiran audit, dan perbedaan gender terhadap audit judgment baik secara parsial maupun simultan. Data yang digunakan dalam penelitian ini adalah data primer. Data diperoleh melalui kuesioner yang dijawab lengkap oleh responden dari KAP The Big Four di Jakarta pada tahun 2015. Metode pengambilan sampel yang digunakan adalah purposive sampling. Metode penelitian yang digunakan adalah analisis regresi linear berganda yang diolah dengan SPSS 20.0 for windows dengan level of significance 5%. Hasil penelitian ini menunjukkan bahwa secara parsial terdapat 3 variabel yang dapat mempengaruhi audit judgment yaitu pengalaman kerja audit, persepsi etika profesional auditor, dan perbedaan gender serta secara simultan kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika professional auditor, kemahiran audit, dan perbedaan gender, dapat mempengaruhi audit judgment.Kata kunci: Pengalaman kerja; Persepsi etika profesional; Kemahiran; Perbedaan gender; Audit judgment
Co-Authors Aries Wicaksono, Aries Hery Harjono Muljo, Hery Harjono Hery Harjono Mulyo, Hery Harjono