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Kompartemen : Jurnal Ilmiah Akuntansi

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Published by Universitas Muhammadiyah Purwokerto

ISSN : 16931084 EISSN : 25798928 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Kompartemen: Jurnal Ilmiah Akuntansi is a scientific journal published by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto as a medium of accounting research, along with its development.

Arjuna Subject : -

Articles 173 Documents

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ANALISIS OPINION SHOPPING, SIZE, LIQUIDITY, KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BEI TAHUN 2010-2013 Kevin Martio; Amir Amir
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XII No.1, Maret 2014
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v12i1.1387

Opini audit yang diberikan oleh auditor merupakan informasi penting bagi pengguna laporan keuangan Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris mengenai beberapa faktor yang dapat digunakan untuk memprediksi probabilitas opini audit going concern. Variable yang digunakan dalam penelitian ini adalah opinion shopping, size, liquidity, dan kualitas audit. Studi ini pada perusahaan manufaktur sektor tekstil dan garment yang listing di BEI periode 2010-2013. Metode pengambilan Sampel penelitian yang digunakan dalam penelitian ini adalah metode purposive sampling dengan 60 sampel yang telah mengalami pengamatan selama 4 tahun. Teknik analisis yang digunakan yaitu dengan regresi logistik. Penelitian ini membuktikan bahwa opinion shopping, size, dan liquidity berpengaruh negatif terhadap opini audit going concern dan dan kualitas audit berpengaruh positif terhadap opini audit going concern. Kata kunci: Opini Audit Going Concern, Opinion Shopping, Size, Liquidity, Dan Kualitas Audit.

PENGARUH GOOD CORPORATE GOVERNANCE, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAN (PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BEI) FEBI TRIYONO; Edi Joko Setyadi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIII No.1, Maret 2015
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v13i1.1392

Tujuan dari penelitian ini adalah untuk menguji pengaruh mekanisme corporate governance, yang terdiri dari kepemilikan manajerial, dewan komisaris independen, ukuran komite audit, dan kualitas audit serta pernyataan tanggung jawab sosial perusahaan terhadap nilai perusahaan. Pengambilan sampel penelitian ini adalah purposive random sampling dengan properti dan perusahaan real estate yang terdaftar di Bursa saham Indonesia pada laporan tahunan 2009-2012. Dari hasil F-test menunjukkan bahwa mekanisme corporate governance dan laporan CSR secara bersamaan mempengaruhii secara signifikan terhadap nilai perusahaan. menggunakan t-test menunjukkan bahwa kepemilikan manajerial dan kualitas audit dipengaruhi secara signifikan terhadap nilai perusahaan. Dan komisaris independen papan, komite audit, dan pernyataan CSR tidak terpengaruh secara signifikan terhadap nilai perusahaan. Kata kunci: mekanisme Corporate Governance, Kepemilikan Manajerial,dewan komisaris, Ukuran Komite Audit, Kualitas Audit.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, DEBT TO EQUITY RATIO DAN UNEXPECTED EARNINGSTERHADAP EARNING RESPONSE COEFFICIENT Siswanty Rahma Susanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIII No.2, September 2015
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v13i2.1770

The purpose of this study was to determine the positive effect of disclosure of Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), and Unexpected Earnings (EU) response to Earning Coefficient (ERC). The analytical tool used in this study is multiple regression method. Samples used as many as 20 consumer goods companies listed on the IDX in 2011-2014. Based on the results of the research found that simultaneously Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), and Unexpected Earnings (EU) affect the response Earning Coefficient (ERC). While partially Corporate Social Responsibility (CSR) is not significant positive effect on Earning Response Coefficient (ERC), Debt to Equity Ratio (DER) is not significant positive effect on Earning Response Coefficient (ERC) and Unexpected Earnings (EU) has positive effect sigifikanterhadap Earning response coefficient (ERC).Keywords: Disclosure of Corporate Social Responsibility (CSR), Debt to Equity Ratio, Earnings danUnexpected (EU)

Pengaruh Diversitas Kebangsaan Board of Director dan Kepemilikan Blockholders terhadap Nilai Perusahaan: Studi pada Perusahaan Publik di Indonesia Feby Astrid Kesaulya; Novita Febriany
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.2, September 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

The purpose of this study is to prove that there is influence of the implementation of good corporate governance to the value of the company. The implementation of corporate governance in this study is represented by the nationality diversity of board of directors and ownership of blockholders. The nationality diversity of the board of directors in this study is represented by foreign board of directors, foreign board of commissioners, and foreign CEO / CFO. This study was conducted on Indonesian public corporations using 363 firm years sample. The results of this study show different results from previous studies. This study shows that the implementation of good corporate governance in the form of nationality diversity board of directors measured using foreign board of directors, foreign board of commissioners and foreign CFO / CEO does not affect the value of the company. In addition, ownership of blockholders also has no effect on the value of the company.

Faktor-Faktor yang Mempengaruhi Peringkat Sukuk Pada Perusahaan Penerbit Sukuk di Bursa Efek Indonesia Dita Melinda; Marita Kusuma Wardani
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.2, September 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Penelitian ini bertujuan untuk menguji pengaruh leverage, kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan reputasi auditor terhadap peringkat sukuk. Variabel dependen pada penelitian ini adalah peringkat sukuk. Sedangkan variabel independen adalah leverage, kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan reputasi auditor. Populasi penelitian adalah sukuk yang diterbitkan oleh perusahaan penerbit sukuk yang terdaftar di Bursa Efek Indonesia selama periode 2013-2016. Metode sampel dilakukan dengan purposive sampling dan diperoleh 64 sampel. Data yang digunakan adalah data sekunder seperti laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2013-2016, data statistik sukuk, dan data peringkat sukuk. Metode analisis yang digunakan dalam penelitian ini adalah regresi logistik ordinal. Hasil pengujian dari penelitian ini menunjukkan bahwa leverage dan komisaris independen memiliki efek negatif pada peringkat sukuk. Sedangkan kepemilikan institusional, kepemilikan manajerial, dan reputasi auditor tidak berpengaruh pada peringkat sukuk.Kata kunci: peringkat sukuk, leverage, kepemilikan institusional, kepemilikan manajerial, komisaris independent, reputasi audit

Constructing the Computable General Equilibrium (CGE) To Analyse the Impact of Goods and Services Tax (GST) on Government Revenue and Targeted Household of M40 and B40 in Malaysia Suriyani Binti Saidi; Mukaramah Binti Harun; Norrazman Zaiha Bin Zainol
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.2, September 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Computable general equilibrium (CGE) models have been widely used in economic policy analysis in recent years. The selection of the model is based on the CGE model’s ability to see the effects on sectors, household groups, governments, and even able to see the overall economic impact for a time period. In Malaysia, the issues arise from the impact of policies analysed in the CGE modelling framework have been constrained in part by the completion of a Social Accounting Matrix (SAM). The main purpose of this paper is to propose a new Malaysian CGE model framework to analyse the impact of implementation of GST on government revenue and welfare of targeted household groups of B40 and M40 in Malaysia. The CGE model developed in the present paper is based on more recent data in Malaysian SAM (2014). Then the data was modified to suit with Malaysian CGE for GST, namely the MYGST_CGE model. This paper describes the structure of MYGST_CGE, with 33 activities, 33 commodities, 7 types of labour, and 7 categories of household groups were constructed. The CGE utilized in the present study can be applied to answer questions concerning whether GST implementation would have the trade-off between government revenue and the targeted groups by taking into account the elements of GST such as standard-rate, zero-rate and exempted rate. For the purpose of policy analysis, simulation exercises are conducted using the multi-sectoral, multi-factorial and multi-households approach. Based on the proposed framework model review, the instruments used for measurement of effectiveness and welfare were C-efficiency ratio, regressive, progressive, equivalent variation and simulations. The paper will give an opportunity for future research work in a related area.

Pengaruh Jumlah Penduduk Miskin terhadap Pengalokasian Belanja Pendidikan dengan Alokasi Dana Desa (ADD) dan Dana Desa (DD) Sebagai Variabel Moderating Tahun 2017 (Studi Empiris di Desa-Desa Kabupaten Wonogiri) Rucika Dewi Febriyanti; Andy Dwi Bayu Bawono
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.2, September 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

This study aims to analyze the influence of the Number of People Living in Poverty on the allocation of Education Expenditure, by using Village Fund Allocation (ADD) and Village Fund (DD) as the moderating variables. Based on the Law number 20/2003 on Education National System, the budget allocation for Education sector has an important role to improve the welfare of village communities in the village goverment system. The population used in this study is the entire villages (around 298 Villages) in the Wonogiri District. the purposive sampling in accordance with certain criterias was also used as a sampling method resulting to 196 villages were obtained for analysis. Multiple linear regression analysis and analysis of moderating variables were used for the examination of data. The results of this study indicate that the number of People Living in Poverty has a negatively influence to the allocation of Education Expenditure. Further, the variables of Village Fund Allocation (ADD) an Village Funds (DD) were not able to moderate the influence of People Living in Poverty on Education Expenditures.Keywords: number of people living in poverty, add, dd, and allocation of education expenditure

Pengaruh Teknologi Informasi dan Accounting Reporting terhadap Pencegahan Fraud Rini Widianingsih; Siti Maghfiroh; Agus Sunarmo
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.2, September 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Tujuan dari penelitian ini adalah untuk menguji dampak teknologi informasi, pelaporan akuntansi terhadap deteksi kecurangan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi penelitian adalah perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada periode 2012-2016. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan jumlah sampel 90 perusahaan. Analisis data menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa, teknologi informasi, pelaporan akuntansi memiliki pengaruh signifikan terhadap deteksi kecurangan.Kata kunci: teknologi informasi, pelaporan akuntansi, deteksi fraud

Aset Biologis dan Kinerja Keuangan Perusahaan Agrikultur (Studi pada Bursa Efek Indonesia) Dewi Maharani; Falikhatun Falikhatun
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.2, September 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Agricultural firm is one of the companies that provide great contribution on income of Indonesia. Agricultural sector has different characteristics from other sectors, namely agricultural activity. Agricultural activity based on PSAK No. 69 is a biological transformation process which is the development of a biological asset that requires precise measurement. PSAK No. 69 requires the company to measure fair value. Fair value measurement of the effect on the financial performance of the company due to volatility will ensue. Describes the default risk of volatility from financial statements. Improving the performance of companies to attract investors in the company's shares on implanting. This research aims to examine the relationship between the intensity of the biological assets, the size of the company, the company's growth rate, and leverage financial performance with agricultural firm listed on the Indonesia stock exchange from year 2009 until 2016. This study uses a quantitative approach with descriptive data analysis using classical assumptions and hypothesis testing with multiple linear regression analysis. The results of this study found that the intensity of the biological assets, the growth rate of the company, as well as the leveraged effect significantly to the company's financial performance.Keywords: Biological Assets, Historical Value, Fair Value, Financial Performance.

The Effect of Competitive Advantage towards Financial Performance with Good Information Technology Governance as Moderating Variable Ira Hapsari
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.2, September 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Bank’s strength competitive advantage value in digital economic era is depend on its digital and online services quality. The higher usage of online service will enhanced the bank’s profit thus will be reflected in its financial performance. This is the main function of Good IT Governance (GITG) to assure the qualified and safe IT implementation in each bank. This research aimed to analyze the effect of competitive advantage toward financial performance by good IT governance as moderating variable. Competitive Advantage was represented by assets utilization capability and financial performance was represented by ROA (Return on Assets). This research studied on 13 listed banks in Indonesian Stock Exchange which annually published their financial reports during 2012-2016 period. 65 Samples obtained by purposive sampling method,and to strength these objectives, a questionnaire was also developed to measured the good IT governance value. Moderating Regression Analysis using absolute difference method used to examined the research model and hypotheses.The result found that CA has positive effect toward while also found that GITG not moderating the causal relationship between CA toward ROA Keywords: CA, Good IT Governance, ROA

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