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Jurnal Akuntansi

JARA
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Published by Universitas Katolik Indonesia Atma Jaya

ISSN : 19788029 EISSN : 25809792 DOI : -

Core Subject : Social,

Social Sciences

Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik - topik akuntansi meliputi akuntansi keuangan, pengauditan, akuntansi biaya, akuntansi manajemen, sistem informasi akuntansi, akuntansi keperilakuan, pasar modal, bisnis dan perpajakan.

Arjuna Subject : -

Articles 188 Documents

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PERAN MODERASI KOMPETENSI KOMITE AUDIT PADA HUBUNGAN ANTARA STRUKTUR KEPEMILIKAN DAN KUALITAS PELAPORAN KEUANGAN Erik Gautama; Fransiskus E. Daromes; Suwandi Ng
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research is aimed to investigate the influence of the competence of audit committee on the relationship between the corporate ownership structure and reporting quality. We used secondary data, which is the annual report of listed companies at Indonesia Stock Exchange from 2013-2016 respectively. The sampling method is purposive sampling where the researcher obtained 116 companies as the sample. Data examination uses multiple linear regression analysis using IBM SPSS program (Statistical Program for Social Science) 20 in data processing. The results showed that family ownership, and foreign ownership has a positive but not significant effect on the financial reporting quality, while family ownership and audit committee competence has a positive and significant effect on financial reporting quality, as well as foreign ownership and audit committee competence has a positive and significant effect on the financial reporting quality. The result of this research is expected to be a consideration and recommendation for the firms to fill audit committees with people who have competence / expertise in accounting and finance and improve the ownership structure so that the monitoring function becomes effective and efficient in achieving the objectives of the conceptual framework of financial reporting which leads to reducing the manipulation of financial statements.

SISTEM PENGENDALIAN INTERNAL, FRAUD DIAMOND, DAN LARCENY SEBAGAI EFEK MEDIASI WHISTLEBLOWINGSYSTEM (STUDI PADA BPK RI) Krystella Krystella; Tigor Sitorus
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research is aim to determine the effect of internal control system, fraud diamond, and whistleblowingsystem on larceny at BPK RI. Research data was obtained through questionnaires distributed torespondent, the employees in the work unit of General Bureau, IT Bureau, Human Resources Bureau and Leaders Secretariat Bureau BPK RI. So as many as 105 samples collected. This research used quantitative analysis technique with Structural Equation Modeling (SEM) processed with Amos 23. The test results showed : 1) Internal control system variable has positive and significant influence on whistleblowingsystem, 2) fraud diamond variable has not significant influence on whistleblowingsystem, 3) whistleblowingsystem variable has negative and significant influence on larceny, 4) internal control system variable has not significant influence on larceny, 5) fraud diamond variable has positive and significant influence on larceny. Therefore, the whistleblowingsystem mediation effect of the internal control system influence on larceny is perfectly significant. While the effect of fraud diamond on larceny is not proven to mediate.

PENGARUH UKURAN DEWAN KOMISARIS, KOMITE AUDIT, DAN KAP TERHADAP FEE AUDIT EKSTERNAL Putri Puspita Ayu; Tika Septiani
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research aims to know the influence of the Board of Commissioners, the audit committee and the size of KAP partially towards the external audit fee. Data processing analysis is done by testing the effect of the independent variables on the dependent variable. Based on the results of the study, indicate that there is the influence of the size of the board of commissioners, the size of the audit committee and the size of KAP towards the external audit fee on financial sector service companies listed on the Indonesia stock exchange (BEI) in 2014-2016.

ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP UNTUK MENGOPTIMALKAN BEBAN PPH TERUTANG PT WELDINGTON INDONESIA PADA TAHUN 2013 Priska Patricia; Yuliana Sumadi
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

PT Weldington Indonesia is a trading company for welding and cutting equipments and accessories (iron materials). The Company applies Straight-Line methodology to capitalize its fixed assets. Under Straight-Line methodology, PT Weldington Indonesia’s 2013’s Net Income and Income Tax, were Rp 2,907,835,195, and Rp 646,955,422, whereas under the Declining-Balance method, the Net Fiscal Income and Income Tax were Rp 2,902,350,988 and Rp 645,735,301. In Fiscal Year 2013, the depreciation expense calculation under Straight-Line method resulted to a lower depreciation value and higher Profit Before Tax, compared to the Declining-Balance method. In conclusion, the 2013 Income Tax was lower under Declining-Balance method compared to Straight-Line method.

ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN SOSIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Loh Wenny Setiawati
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Economic growth that affects the welfare of the people can be pursued by investing. Investors will be interested to invest when the value of the company is high. Corporate value is an important concept for investors, because it is an indicator for the market to assess the company as a whole. This study aims to examine the effect of profitability, firm size, leverage, and social disclosure of corporate value. This research uses purposive sampling method in conducting sample selection. The statistical method used to test the hypothesis is multiple linear regression analysis. This study uses 81 manufacturing industry companies listed on the Indonesia Stock Exchange in the period 2011-2015. The results of this study indicate that profitability, firm size, leverage, and social disclosure affect the value of the company.

PENGARUH HUMAN CAPITAL (LABOR INCOME) TERHADAP EXPECTED STOCK RETURNS Caecilia Atmini Susilandari
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research intended to analyse the use of premium as the proxy of human capital (labor income) in the industry level as one of the factors to measure the expected stock returns other than market, smb, hml, umd and liquidity variable that can be applied in Indonesia.The analysis coveres the human capital (labor income) in the industry level to cross section of stock return and the effect of human capital (labor income) to idiosyncratic risk in the asset pricing model. It usesincome percapita to measure the premium variabel in the period of 2001 – 2011 and 30 stocks portfolio chosen based on the biggest market capitalization value in six sector in the period of 2001 – 2011.

ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA SERTA PENGARUHNYA TERHADAP NILAI PERUSAHAAN Shanty Sugianto; Julianti Sjarief
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research aims to examine the effect beetween managerial ownership, proportion of independent commissioner, accounting conservatism towards earnings quality and firm value. In the first research model, managerial ownership, proportion of independent commisioner, accounting conservatism are the independent variables while earnings quality is the dependent variable. In the second research model, earnings quality is the independent variable and firm value is the dependent varible. Object of this research is manufacturing companies that are listed in Indonesian Stock Exchange (BEI) during 2014 to 2016. For the first research model there are 156 sampels and 273 sampels for the second research model. Hypotheses examination for the first research model using multiple linear regressions and for the second model using simpel linear regression with SPSS version 23.0. The result from the first research model shows managerial ownership and proportion of independent commissioner has no effect towards earnings quality, while accounting conservatism have an effect towards earnings quality. The result from the second research model shows that earnings quality has an effect towards firm value.

PENERAPAN RISK BASED INTERNAL AUDITING: STUDI KASUS PADA PLAN INTERNATIONAL INDONESIA Anitaria Siregar; Siti Nurwahyuningsih Harahap
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The purposes of this research is to assess risk maturity of Plan International Indonesia to determine whether Plan International Indonesia could implement the Risk Based Internal Auditing (RBIA) approach. Methodology which is used is descriptive methodology with qualitative approach. The Institute of Internal Auditors (2014) suggests the factors that can be taken into account when doing the assessment of risk maturity, and these factors are used for doing the assessment on this research. The result of this research shows the risk maturity of Plan International Indonesia is risk managed stage which mean Plan International Indonesia is ready to implement the RBIA approach. Risk managed also has the meaning that risk register of Plan International Indonesia can be used as the base for the audit planning in this approach. The audit strategy that will be used are management view of risk drives audit plan, assurance being given for the risk management and mitigation, and consulting service to improve risk management. Audit internal team needs to improve their capacity before implementation of this approach and also communication and socialization must be done to entire organization.

PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH CORPORATE GOVERNANCE DAN KEPEMILIKAN MAYORITAS Tiara Ulfa Inanda; Eddy Suranta; Pratana Puspa Midiastuty
Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This study aims to provide empirical evidence about the effect of tax avoidance on firm value is moderated by corporate governance and majority shareholder. This study using a sample of 13 non-financial companies that listed on Corporate Governance Perception Index (CGPI) ranking list. This research uses 3 hypotheses. data were analyzed using multiple linear regression using SPSS 22.0 program. The results showed that tax avoidance has no significant effect on firm value, corporate governance that moderates tax avoidance affects the firm's value and the majority shareholder that moderates tax avoidance does not affect the firm's value.

PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Esterine Puspitadewi; Partogian Sormin
Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset accruals (TATA), and capability variables by proxy changes of director (PESI). The data of the research from annual reports of manufacturing company listed on the Stock Exchange during the period 2014 – 2016. This study uses purposive sampling to select a representative sampling and the collected data analysis using multiple linear regression analysis. The results showed that the variable rationalization as measured by total asset accruals significant to financial statement fraud. While, the variable of opportunity, pressure, and capability have no effect on financial statement fraud.

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Reinandus Aditya Gunawan

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Kota adm. jakarta selatan,

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