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JURNAL AKUNTANSI DAN AUDITING

akuditi
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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

Search results for , issue "Volume 9, Nomor 2, Tahun 2013" : 7 Documents clear

Pengaruh Variabel Usaha dan Keterampilan pada Hubungan Insentif Moneter terhadap Kinerja Budiarti, Laeli
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Previous researchs indicates that monetary incentives have a substantial impact on performance.This research investigates the effects of individual effort and skill on task performance. Theperformance of 71 managers of bank in Indonesia were examined. Using regression analysis,results obtained in this study showed that efforts has mediation effect, while skills has moderatoreffect on the relationship between incentives and managerial performance.

Model Deteksi Kecurangan Berbasis Fraud Triangle Sukirman, Sukirman; Sari, Maylia Pramono
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The case of issuers violation in stock market is one of the most frequent case that should besolved by the stock marketâ€™s Regulator Board. In Indonesia, the authority to do the surveillance instock exchanges is handled by the Capital Market Supervisory Agency and Financial Institution(or called â€˜Bapepam-LKâ€™ in Indonesian). There is a gap between societyâ€™s expectation towardBapepam-LK as the regulator and its performance in solving several companies violation caseswhich demands some alternative solutions. Based on the above description, this study willempirically investigate the development of fraud detection model using fraud triangle based onthe cases of violation committed by public companies in Indonesia. In detail, the problems inthis research are: (1) Is there any difference related to the triggering factors of Fraud Trianglebetween the company that commits fraud and the company that does not; (2) Is there any differencein terms of pressure between the company that commits fraud and the company that does not;(3) Is there any difference in terms of opportunity between the company that commits fraud andthe company that does not; (4) Is there any difference in terms of rationalization between thecompany that commits fraud and the company that does not. This research was carried out to thepublic companies who are registered in Indonesia Stock Exchanges (BEJ). Generally, there aretwo sample group in this research. The first sample group consiststed of the companies who hadcommitted fraud and the second group as comparison consisted of the non-fraud companies. Inthis research there are 98 companies as the research samples which consisted of 23 companieswho had committed fraud and 75 companies who did not commit fraud. The analysis tool usedfor this research was logistic regression because the measurements of dependent variable usedthe categorical that is dummy variable, code (0) was used for the non-fraud companies and code(1) was used to indicate the companies who committed fraud. The research result shows that fromfour hypothesis proposed in this research, only one variable which fits in to the model (variablein equation) because posesses the significance score above 0.05. The interpretation is that thehigher the audit report (rationalization), will make the companyâ€™s probability to commit fraud isalso higher. From the above explanation, it can be concluded that the fourth hypothesis (H4) isaccepted because the audit report (rationalization) is proven to have the ability in forming themodel to predict fraud in a company.

STRUKTUR KEPEMILIKAN, MEKANISME TATA KELOLA PERUSAHAAN, DAN BIAYA KEAGENAN DI INDONESIA (Studi Empirik pada Perusahaan di Bursa Efek Indonesia) Hadiprajitno, Paulus Basuki
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study is to examine the effect of corporate governance (the ownersâ€™s character and thegovernance mechanism) on agency cost. This research shows that family ownership, financialinstitution ownership, government ownership, and foreign ownership have negative effects onagency cost that is proxied as managerial operation cost and or as assets turnover, compared topublic ownership. Furthermore, ownership concentration of at least 5 percent each is not provento effect the agency cost. Results of other examination show that the proportion of independentboard and the number of board meetings have negative effects to the agency cost that is proxiedas assets turnover. However, these two variables and the number of audit committee meetinghave the opposite effect to the agency cost when it is proxied as managerial operation cost.Theseinconsistencies are caused by the ineffective implementation of corporate governance mechanismin Indonesia even after 10 years of implementation.

Analisis Reaksi Pasar dan Risiko Investasi antara Perusahaan Perata Laba dan Buka Perata Laba Noviant, Brahm Ardhi; Marsono, Marsono
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The research aims to: 1) Analyzing is there any difference of market reaction between incomesmoothers and non income smoothers companies. 2) Analyzing is there any difference of investmentrisk between the income smoothers and non income smoothers companies. The research was doneto manufactures companies listed in BEI. Among 149 manufactures companies listed in BEI, 48companies were taken to become sample. Using Eckel Index, the sample were divided into twotype, 9 income smoothers and 39 non income smoothers. Documentation technique was used togather data. Independent sample t-test was used to analyzed data if it has normal distribution inKolmogorov-Smirnov test. The result show that there was no difference of the market reactionbetween income smoothers and non income smoothers companies, and there was no differenceof investment risk between income smoothers and non income smoothers companies. Itâ€™s becausethe result of independent sample t-test show the probability of amount market reaction andinvestment risk were not significant in 5%.

PENGAWASAN IMPELEMENTASI â€œGREEN ACCOUNTINGâ€ BERBASIS UNIVERSITY SOCIAL RESPONSIBILITIES (USR) DI UNIVERSITAS NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SE-KOTA SEMARANG Sari, Maylia Pramono; Hadiprajitno, Paulus Basuki
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Implementing Green Accounting based on the Corporate Social Responsibility (CSR) begins tobe rapidly implemented in Indonesia. The shift of paradigm and companyâ€™s orientation to paymore attention to all stakeholders gives impacts on the companyâ€™s social role and responsibilitieswhich is commonly called as the Corporate Social Responsibilities (CSR). In higher education,the Universityâ€™s responsibilities for society is called University Social Responsibility(USR), is basically an ethical policy which influences the quality of universityâ€™s communityperformance that consists of students, officers, lecturers and all the universityâ€™s staffs throughthe management that responsible toward education, cognitive, employment and environmentwhich are produced by university through some interactive dialogue with society aiming forproducing and developing sustainable human resources. So is Semarang State University as aconservation university which implements University Social Responsibility (USR) to achieve theGood University Governance (GUG). Based on the above statement of problems, this researchaims to gain proofs and investigate, measure and examine the performance of Semarang StateUniversityâ€™s management board whether or not they have conducted the USR well. Beside that,this research also aims to compare the performance and social responsibility between SemarangState University as a Conservation University and other University in Semarang. Has SemarangState University as a conservation university which indeed possesses more conservation valuescompare to the other universities been able to successfully carry out its social responsibilitybetter? In this research, the population used were all universities located in Semarang. In testingthe hypothesis the research used the Independent Sample T Test as confirmation, that is as atesting tool which is used to analyze the comparison by using T Test for two samples whichmatched because the data distributed normally. It aims to find out whether both group have thesame average or significantly different. The research result shows that simultaneously there is nosignificant difference in terms of performance and and social responsibility between SemarangState University as a conservation university compare to the other universities in Semarang.Partially, from four variables used to conduct the test, there is only one variable, that is theEnvironmental Involvement which is statistically has a significant dofference between SemarangState University to the other universities in Semarnag. Meanwhile the other three variables, theyare Environmental Awareness, Environmental Reporting and Environmental Audit, do not showany significant difference. Suggestion for Semarang State University as a conservation universityis to improve the performance and responsibility especially in terms of Environmental Reportingand Environmental Audit.

Analisis Pengaruh Diversifikasi Perusahaan terhadap Manajemen Laba Aryati, Titik; Walansendouw, Yoel Charisma
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The objective of this research is to examine the effect of corporate diversification on earningsmanagement. Corporate diversification is measured by Herfindahl Index, while earningsmanagement is measured by discretionary current accruals. This research used 53 firms listedin Indonesia Stock Exchange on 2008-2010. The hypotheses in this research are tested by usingmultiple regression analysis. The result of this research shows that corporate diversification doesnot give significant effect to earnings management.

Pengujian Faktor-Faktor yang Mempengaruhi Audit Delay Lucyanda, Jurica; Nura'ni, Sabrina Paramitha
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The objective of this study is to examine factors that affect audit delay. These factors consist ofcompany size, debt to asset ratio, disclosure of company loss, audit opinion, accountant publicfirm size. Sample used in this study are 225 firms year listed in Indonesia Stock Exchange from2008-2010. The hypotheses in this study are tested by using muliple regression analysis. Theresults of the study shown that debt to asset ratio have positive influence on audit delay, andaccountant public firm size have negative influence on audit delay. On the other hand, companysize, disclosure of company loss, and audit opinion are not statistically significant to influenceearnings response coefficient.

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