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Toto Warsoko Pikir, Toto Warsoko
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Economics, Econometrics & Finance

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Penerapan PSAK 50 dan PSAK 55 pada Bank X Surabaya Pikir, Toto Warsoko
Jurnal Akuntansi Kontemporer Vol. 4 No. 1 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i1.1011

Abstract

Implementation of SFAS 50-55 especially concerning Allowance for Impairment Losses (CKPN) or long referred to the Establishment of Asset Allocation (PPA) for banking takes quite a long time. Banks were given a chance until the end of 2011 to complete the calculation that will be used at the beginning of 2012. In fact in turns out that the application CKPN compared with PPA penelitian apparently based on Bank X in Surabaya produce significant computation when compared to the old system. December 31, 2011 for the position of getting a difference of Rp 1.389 million, or in other words the amount of load reduced. However, in accordance with Bank Indonesia for the calculation of Core Capital Bank would still be required to wear a PPA calculations.
PENGARUH OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA DENGAN KARAKTERISTIK KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Joviana, Theresia Monica; Pikir, Toto Warsoko; Oki, Ariston
Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i1.2552

Abstract

Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun-tary because they expect that appointed independent auditor will issue an unqualified opinion. Audit committee is a committee which is formed by board of commissioner to give recommendations about audit firm’s selection. Audit committees have a role to settle disputes between management and independent auditor when the auditor is not issue audit opinion which is expected by management. The role and characteristics of audit committee will be more likely to resist managerial attempts to change its audit firm voluntarily following the issuance of a going concern report. The study aims to (1) examine whether going concern audit opinion will affect management to changes its audit firm; (2) provide evidence that audit committee characteristics which are prox-ied by independent audit committee, have financial expertise, and audit committee activities is able to moderate the effect of going concern audit opinion on the change of audit firm voluntarily. This study use non-financial companies that listed on Stock Ex-change during the period 2003-2013 as sample. This study provides evidence that (1) going concern audit opinion does not signifi-cantly affect management to change its audit firm voluntarily; (2) the characteristics of audit committee is not able to moderate the effect of going concern audit opinion on the change of audit firm voluntarily.
ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PROSEDUR PEMBELIAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PT MKDP Irena, Florencia; Pikir, Toto Warsoko; Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i2.2568

Abstract

Internal control is a process designed to achieve the objectives of the company and the company's operations carried out in order to be effective and can guarantee of recording reliable financial statements. One of the company's operations are in the buying cycle is on the purchase of raw materials and the purchase of fixed assets. Company's accounting information systems required to support the compa-ny's procedures do become simple. PT MKDP is a manufacturing company specializing in the sale and purchase of wood and furniture. The company does not yet have the purchase information systems, resulting in improper purchase activity. The purpose of this study was to analyze the buying cycle accounting information system in PT MKDP to improve internal controls. The data analysis technique used in this study is a descriptive analysis that serves to explain the standard operating procedures by using analysis of accounting information systems.
DETERMINAN MANAJEMEN LABA DALAM PERUBAHAN TARIF PAJAK PENGHASILAN BADAN Suando, Santoso; Pikir, Toto Warsoko; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 5 No. 2 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i2.2617

Abstract

In 2008, the Indonesian Directorate General of Tax Law changes the Income Tax Law. They have been issued the Law Division 36 of 2008 on Income Tax. Corporate income tax rates changes from progressive rates to single rate, which 28% were effected in 2009 and 25% were effected in 2010. The purpose of this research is to examine and analyze whether changes in corporate income tax rates in Indonesia responded to earnings management by comparing the level of discretionary accruals in the period before and after the enactment of Law Division 36 of 2008. Another purpose of this research is to test whether tax incentives (tax planning and net de-ferred tax liabilities) and non-tax incentives (earnings pressure, level of debt, firm size, and managerial ownership) affect earnings management. This research is quantitative research with the object of research is manufacturing firms listed on the Indonesia Stock Exchange from 2006 to 2011. Data obtained from the publication of the audited financial report or annual report and ICMD. Sampling in this research is purposive sampling. Data analysis techniques used in this research are different test and multiple linear regression analysis. The results showed that there is no management responded by conducting earnings management when corporate income tax rates in Indonesia has changed. Regression results indicate that tax incentives (tax planning and net deferred tax liabilities) and non-tax incentives (earnings pressure, the level of debt and managerial ownership) have a significant effect on earnings management. For firm size had no significant effect on earnings management.
Co-Authors Esa, Ariston Oki Florencia Irena, Florencia Joviana, Theresia Monica Lodovicus Lasdi Ronny Irawan Suando, Santoso