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Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Published by Politeknik Keuangan Negara STAN
ISSN : 25980106     EISSN : 26209853     DOI : https://doi.org/10.35837/subs
Core Subject : Economy,
Economics, Econometrics & Finance
SUBSTANSI: Sumber Artikel Akuntansi, Auditing, dan Keuangan Vokasi. merupakan jurnal yang mengupas artikel berkaitan dengan topik seputar Akuntansi, Auditing, dan Keuangan Vokasi. Salah satu keunikan jurnal ini adalah memublikasikan kajian ilmiah yang lebih bersifat terapan (applied science) di area akuntansi, auditing, dan keuangan vokasi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 4 No 1 (2020)" : 5 Documents clear
AUDIT COMMITTEE AND ACCOUNTING INFORMATION VALUE RELEVANCE krismiaji krismiaji
SUBSTANSI Vol 4 No 1 (2020)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.165 KB) | DOI: 10.35837/subs.v4i1.752

Abstract

This paper describes the results of empirical research investigated the effect of audit committee characteristics (AC) on the accounting information value relevance (VR) for Indonesian companies in 2014 - 2018. VR is measured using the Ohlson Model, while AC is measured using its members and its independence members. By using data of 590 firm-years, this study found that the size of the committee audit and the AC independence positively affects the value relevance of EPS. Yet, the AC size affects negatively the BVS value relevance whereas the AC independence does not affect BVS value relevance. These results enrich the literature of value relevance, especially in connection to the AC characteristics.
Perspektif Kritis Kesuksesan Implementasi Cloud Accounting Bagi Calon Akuntan: Kajian Model UTAUT & IS Succes Model Ayatulloh Michael Musyaffi
SUBSTANSI Vol 4 No 1 (2020)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (703.626 KB) | DOI: 10.35837/subs.v4i1.810

Abstract

AbstrakCloud Computing telah menghadirkan kerangka model bisnis baru yang mampu mengubah pengembangan ilmu akuntansi yaitu Cloud Accounting. Hadirnya model bisnis baru ini memunculkan penyesuaian sehingga terjadi hambatan dalam implementasi cloud Accounting. Riset ini bertujuan untuk mengetahui faktor-faktor apa saja yang mempengaruhi kesuksesan dan penerimaan Cloud Accounting khususnya terhadap calon akuntan dengan menggunakan teori kesuksesan sistem informasi dan UTAUT 2. Penelitian ini berfokus pada calon akuntan yaitu mahasiswa yang telah menggunakan Cloud Accounting. Sebanyak 126 sampel dipilih berdasarkan calon akuntan yang telah menggunakana Cloud Accounting. Data disebar melalui Kuesioner online dengan menggunakan google form. Kemudian dianalisis menggunakan metode Partial Least Square (PLS) dengan menggunakan Smartpls. Hasilnya, variabel Performance Expectancy serta variabel Effort Expectancy memiliki dampak terhadap User Satisfaction. Namun justru tidak memiliki pengaruh yang signifikan terhadap Behavioural Intention. Sementara User Satisfaction memiliki pengaruh terhadap Behavioural Intention. Temuan penelitian ini adalah bahwa dalam perpspektif calon akuntan, tingkat kepuasan terlebih dahulu harus dipuaskan, baru kemudian para calon akuntan ini dapat terus menerus untuk menggunakan cloud accounting. Kata kunci: Behavioural Intention; Cloud Accounting; Effort Expectancy; Performance Expectancy; User Satisfaction; UTAUT  AbstractCloud Computing has presented a new business model framework that is able to change the development of accounting science, namely Cloud Accounting. The presence of this new business model has led to adjustments resulting in obstacles in the implementation of cloud accounting. This research aims to find out what factors influence the success and acceptance of Cloud Accounting, especially for prospective accountants using information systems success model and UTAUT 2. This research focuses on prospective accountants who used Cloud Accounting. A total of 126 samples were selected based on prospective accountants who have used Cloud Accounting. Data distributed by online questionnaire using Google form. Then analyzed using the Partial Least Square (PLS) method using Smartpls. The result of this research show that Performance Expectancy and Effort Expectancy have an impact on User Satisfaction. But it does not have a significant effect on Behavioral Intention. While User Satisfaction has high influence on Behavioral Intention. The findings of this research are that in the perspective of prospective accountants, the level of satisfaction must first be satisfied, then the prospective accountants can continue to use cloud accountingKeywords: Behavioural Intention; Cloud Accounting; Effort Expectancy; Performance Expectancy; User Satisfaction; UTAUT
PERAN BELANJA MODAL DAN BELANJA BANTUAN SOSIAL PEMERINTAH DAERAH TERHADAP KETIMPANGAN PENDAPATAN DI INDONESIA Raynal Yasni; Heri Yulianto
SUBSTANSI Vol 4 No 1 (2020)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (909.333 KB) | DOI: 10.35837/subs.v4i1.819

Abstract

Penelitian ini bertujuan untuk  menganalisis dua instrumen kebijakan belanja pemerintah dalam mengatasi ketimpangan daerah yang diukur dengan indeks Theil. Penelitian ini menggunakan unit analisis kabupaten/kota yang ada di tiap provinsi sebagai objek. Data penelitian berbentuk data sekunder yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan dan BPS dalam kurun waktu 2012 s.d. 2016. Hasil penelitian menunjukkan belanja modal dan belanja bantuan sosial secara bersama-sama berpengaruh positif signifikan terhadap indeks Theil provinsi di Indonesia. Sedangkan secara parsial, variabel rasio belanja modal pemerintah berpengaruh positif dan signifikan terhadap peningkatan ketimpangan Provinsi di Indonesia, sedangkan rasio belanja bantuan sosial bepengaruh positif namun tidak signifikan terhadap ketimpangan di Indonesia. Hasil penelitian ini turut menegaskan pentingnya bentuk kebijakan dibandingkan sekedar jumlah belanja yang harus dikeluarkan oleh pemerintah.
EARNINGS MANAGEMENT: EVALUATION OF AUDIT COMMITTEE ACTIVITY IN INDONESIA Yulius Kurnia Susanto; Kevin Edrick Yangrico
SUBSTANSI Vol 4 No 1 (2020)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.533 KB) | DOI: 10.35837/subs.v4i1.837

Abstract

The paper is intended to provide evidence of the effect audit committee meeting, attendance meeting, size, appointment, audit quality, managerial ownership, firm size, leverage, profitability, operating cash flow and sales growth on earnings management. The population of the paper are public non financial companies from 2016 to 2018. The paper uses 85 samples selected through purposive sampling method, hence amounting to 255 firm year. The result indicates that audit committee size, managerial ownership, firm size, leverage, profitability, operating cash flow and sales growth statisticall influenced earnings management. Audit committee meeting, attendance meeting, appointment and audit quality have no influence toward earnings management. Audit committee size positively influenced earnings management by ineffeciency while they doing their task to monitor mangement when it is too large. Mangerial ownership positively influenced earnings management because manager have their self interest to get more return from their ownership. Firm size negatively influenced earnings management because larger the firm, more sophisticated control system to monitor management. Leverage positively influenced earnings management by distort financial statement to avoid from debt covenant violation. Profitability positively influenced earnings management by avoiding higher tax charges when company have higher profitability. Operating cash flow negatively influenced earnings management because smaller the entity’s cash inflow will give a bad signal to investor. Lastly, sales growth positively influenced earnings management because of management intention to get bigger bonus.
ANALISIS RELEVANSI NILAI MEREK TERHADAP NILAI PERUSAHAAN DI INDONESIA Lestari Kurniawati; Jens Naki
SUBSTANSI Vol 4 No 1 (2020)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.7 KB) | DOI: 10.35837/subs.v4i1.1023

Abstract

Merek memiliki pengaruh penting bagi kegiatan usaha perusahaan. Salah satu isu yang belakangan muncul adalah terkait penilaian merek. Penelitian ini bertujuan untuk mengidentifikasi pengaruh nilai merek terhadap nilai perusahaan. Penelitian ini juga bertujuan untuk mengetahui pengaruh merek dari sektor industri barang konsumsi terhadap nilai perusahaan. Perusahaan yang menjadi sampel adalah perusahaan yang mereknya termasuk dalam artikel tahunan 100 merek dengan nilai tertinggi publikasi majalah SWA, kerja sama dengan Brand Finance. Hasil penelitian menunjukkan bahwa nilai merek berpengaruh signifikan terhadap nilai perusahaan di Indonesia. Selain itu, sektor industri barang konsumsi juga berpengaruh signifikan terhadap nilai perusahaan di Indonesia.

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