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INDONESIA
JURNAL AKUNTANSI DAN AUDITING
Published by Universitas Diponegoro
ISSN : 14126699     EISSN : 25497650     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Volume 10, Nomor 2, Tahun 2014" : 7 Documents clear
DETERMINAN AKURASI PELAPORAN ASET DAERAH Haryanto, Haryanto
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.151 KB) | DOI: 10.14710/jaa.10.2.236-255

Abstract

This study examines empirically internal factors (knowledge and ethical perception) and externalfactors (obedience pressure and task complexity) on accuration of asset reporting that wasprepared by pengguna barang/kuasa pengguna  barang. Sample  of the  study  used  sixty onesamples to the pengguna barang/kuasa pengguna barang who took duty on local governmentin Indonesia. Convinience sampling method is used as sampling method. This study usedquesionaire that were given directly to the pengguna barang/kuasa pengguna barang. Theanalyzis method was used in this study is double regression analysis. The study shows resultthat external factors (obedience pressure and task complexity) has no significant influence onaccuration of asset reporting that was prepared by pengguna barang/kuasa pengguna barang.However the internal factors (knowledge and ethical perception ) has significant influence onaccuration of  asset  reporting  that  was prepared  by  pengguna barang/kuasa pengguna barang.
PREDIKSI FINANCIAL DISTRESS PADA KOPERASI DI KABUPATEN PEMALANG Sukirno, Sukirno; Haryadi, Haryadi; Budiarti, Laeli
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.727 KB) | DOI: 10.14710/jaa.10.2.157-180

Abstract

This paper examines the usefulness of financial statements to predict financial distress in thecooperative. The financial distress is a condition before the bankruptcy that can be seen inthe financial statements. Furthermore, the financial statements are being analyzed using ratioanalysis. The ratio analysis  used as a predictor variable are current ratio, quick ratio, currentassets to total assets ratio, current liabilities to total assets, net profit margin ratio and net SHUto total assets ratio. While the research object is a cooperative financial statements reported on2012. There are 63 cooperatives used as the sample with purposive sampling approach. Thehypothesis is analysed using logistic regression. The results found that three variables can be used to predict financial distress of the cooperative. Those variables are ratio of current assets to total assets, current liabilities to total assets and net SHU to total assets. This implies theusefulnes of financial ratio to predict financial distress in the cooperative.
KESADARAN MAHASISWA AKUNTANSI STIENU JEPARA MENGENAI ETIKA DALAM AUDIT INTERNAL Marisan, Ichwan; Nahar, Aida; Sofwan, Ali
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.853 KB) | DOI: 10.14710/jaa.10.2.256-276

Abstract

The ability of internal auditors in the future, namely current students, to recognize and reactappropriately to the ethical dilemma is a problem that gets the attention of the accountingprofession. Based on this thinking it needs a study to measure the ethical awareness of thestudents when they are presented with the dilemma of internal audit situation, where they have tomake decisions based on ethical considerations. The aim of this study was to examine differencesin the accounting student awareness of ethical decision-making between men and women auditand examine differences in ethical awareness in decision making audit between students whohave taken courses with the auditing yet. Ethical decision-making variables broken down intosix scenarios. Scenario odd number (1, 3, 5) is an ethical action while the scenario is even (2, 4, 6) is an unethical act. The study population was a sample of accounting students with students who are auditing the class I / II. Methods of data collection by questionnaires distributed directlyto students while in class. The analytical method used is a different test for non-parametric datadistribution is not normal. The conclusion is the first, students have the awareness of the ethicaldecision-making, but for ethical decision-making is not only one of the three scenarios scenariowas realized. Second, in general women are more able to take unethical decisions than men.Women are able to feel such an action is unethical than men. As for ethical decision-making nodistinction between men and women. Third, there was no difference in ethical decision makingas well as unethical among students who have attended the courses who have not followed theauditing auditing.
THE PERCEPTION OF ADOPTING AN INFORMATION TECHNOLOGY INNOVATION ON RURAL BANKS OWNED BY THE LOCAL GOVERNMENT Puspitasari, Elen; Srimindarti, Ceacilia
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.773 KB) | DOI: 10.14710/jaa.10.2.139-156

Abstract

The performance of rural banks owned by the local government showed progress veryproud. Therefore, policies and strategies for the future development of rural banks directedin accordance with the fundamental characteristics of rural banks, which is rural banks ascommunity banks are healthy, strong, productive and spread throughout Indonesia and focusedin the provision of financial services the small, micro and medium enterprises (SME’s) andlocal communities, especially in rural areas.The purpose of this study was to find out whichvariables are to be determinant to measure the user’s perceptions of adopting an informationtechnology (IT) innovation on the rural banks owned by local government. Respondents in this study were employees as user’s adoption of IT on rural banks. Data obtained from respondents’ answers to the questionnaire. The factors that influence adopting an information technologyinnovation, which is voluntariness, relative advantage, compatibility, image, ease of use, resultdemonstrability, visibility, trial ability, and facilitating conditions to be determined by principlecomponent analysis under Factor Analysis Techniques.The adoption of information technologiesby individuals and organizations has been an area of substantial research to extend informationsystem. One of the important strategies that need to be done by the rural banks in order toincrease competitiveness and outreach is empowering of supporting infrastructure industriesowned by rural banks effectively, especially in information technology.
PENGARUH PROFITABILITAS, LEVERAGE, DAN NILAI PERUSAHAAN TERHADAP INCOME SMOOTHING DAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Oktyawati, Dianila; Agustia, Dian
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.17 KB) | DOI: 10.14710/jaa.10.2.195-214

Abstract

Income smoothing is an effort to reduce fluctuations of earnings by manipulating earnings so thatthe amount of profit a period is not too different from the amount of profit the previous period. Theaim of income smoothing is to improve perceptions of management’s performance and improvethe company’s image in the eyes of external parties. The existence of income smoothing gave animpact on the stock return. The aim of this paper was to study and to know the empirical evidenceabout the impact of profitability, leverage, and value of firm due to income smoothing and stockreturn. This study was as a basic research by using quantitative approach. Secondary data wasused in this study and it’s included the finance report and stock market of Manufacturing Companywhich was registered in Bursa Efek Indonesia (BEI) during the year of 2008-2010. Sample of this paper was 68 firms was gotten by purposive sampling method. This study used path analysis method. The result showed that profitability and leverage had significant and positive impact onincome smoothing. While the value of the company did not have a significant impact on incomesmoothing. Income smoothing had significant and negative impact on the stock return. This studyalso showed that profitability, leverage, and value of company did not have a significant impacton the stock return. Income smoothing as intervening variables did not give impact partiallybetween profitability, leverage and value of company to the stock return.
KARAKTERISTIK PERUSAHAAN DAN CREDIT RISK Permanasari, Erma Wahdani; Suhardjanto, Djoko
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.907 KB) | DOI: 10.14710/jaa.10.2.215-235

Abstract

The purpose of this study is to determine the effect of characteristic of firm to the level of creditrisk. Characteristics of the firm is proxied by size, leverage, spread ownership, net profit margin,return on equity, industry type and scope of the company’s operations. Measurement of level creditrisk uses PT Pefindo bond rating. Annual reports of listed companies in PT Pefindo and IndonesiaStock Exchange (IDX) 2010-2011 are collected based on purposive sampling techniques. Thepopulation is 238 companies. Sample used amounted to 84 companies. The analysis model usedin this study is multiple linear regression. Results of this study indicate that the level of corporatecredit risk in Indonesia is high because it is below the 50.00%. The test result of multiple regressionshowed that firm of characteristic affect the level of credit risk. Firm characteristics that affectthe level of credit risk are size, leverage, dispersion of ownership, net profit margin and returnon equity.
PENGARUH MANAJEMEN LABA, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL REPORTING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia) Zulaikha, Zulaikha
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.767 KB) | DOI: 10.14710/jaa.10.2.181-194

Abstract

This research aims to examine the influence of earnings management, managerial ownerships,and firm size on the corporate social responsibility disclosures. The samples of  this study aremanufacturing firms listed in the Indonesia Stock Exchange in 2009-2011. The results showthat the managerial ownership and firm size significantly affect corporate social responsibilitydisclosures, however, eranings management does not. Based on the legitimacy theory, thesefindings support that the more managerial ownership and firm size so it will the more corporatesocial responsibility disclosures.

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