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INDONESIA
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Published by Universitas Katolik Indonesia Atma Jaya
ISSN : 16939441     EISSN : 26204320     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Jurnal Akuntansi, Auditing dan Keuangan BALANCE, hadir untuk memfasilitasi peneliti dalam mendesiminasi hasil-hasil penelitian maupun karya ilmiah di bidang akuntansi. Fokus jurnal adalah pada bidang terkait akuntansi seperti akuntansi keuangan, akuntansi biaya, akuntansi manajemen, pengauditan, perpajakan, system informasi akuntansi dan topic lain yang berkaitan akuntansi. Karya ilmiah dapat berupa hasil kajian teoritis, empiris, dan studi kasus yang memenuhi kaidah penulisan ilmiah. Seluruh artikel yang masuk akan melalui proses blind-review.
Arjuna Subject : -
Articles 12 Documents
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Search results for , issue "Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE" : 12 Documents clear
STRATEGI PENGEMBANGAN SISTEM PENDIDIKAN AKUNTANSI DALAM UPAYA MENANGGAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN DENGAN MENGGUNAKAN ANALISIS SWOT Ririn Breliastiti; Elfina Astrella Sambuaga
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.942 KB) | DOI: 10.25170/balance.v14i2.72

Abstract

Opening opportunities through the ASEAN Community as well as two inseparable sides of the coin, which provides wide job opportunities, as well as higher competition. The accountant is one of the many professions allowed in the MEA. Based on the latest data from the Ministry of Research, Technology and Higher Education, the total Accounting Study Program in Indonesia amounted to 1,322, for all levels (forlap.ristekdikti.go.id/prodi). This is a challenge for the world of education to be able to create graduates who qualified and have international competitiveness. To support this, the world of education should have a committed management and high quality education, thus supporting the atmosphere in the learning process. As part of the realization of ASEAN's vision in 2020, the ASEAN Community (ASEAN Community) is expected to improve the development of human resources through quality education, skills and training (ASEAN Secretariat, 2008). According to Jitpaisanwattana et al. (2015), a combination of key components in management education including curicula, contents, activities, desired workforce qualification, evaluation. Therefore, the urgency of this research is to provide strategies that can be applied in the development of accounting education in facing the ASEAN Economic Community (MEA) based on the components of curicula, contents, activities, and desired workforce qualification, using SWOT analysis. The methods to be conducted in this study include the collection of secondary data and methods of observation of educational institutions, as well as experiments, FGC and interviews with accounting students follow Samsudin et al. (2015). The conclusions that can be drawn from this research are; (2) the existence of a rigid education system becomes the weakness of accounting education institutions in Indonesia, (3) the competence of accounting students in facing the opportunity of free competition it can not be said enough, (4) students are expected to be more independent in addressing personal problems, and seeking accurate information related to the needs of the world of work.
ANALISIS PENGARUH PERSENTASE KEPEMILIKAN ASING, LATAR BELAKANG PENDIDIKAN KOMITE AUDIT, UKURAN KAP, UMUR PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY Vega Lienardi; Theresia Dian Widyastuti
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.992 KB) | DOI: 10.25170/balance.v14i2.73

Abstract

The purpose of this research is to analyze the effect of foreign ownership percentage, audit committee education background, size of public accounting firm, company age, profitability and solvency to audit delay in mining companies that listed in Indonesia Stock Exchange (IDX). This study takes company samples in 2011 - 2015. This research uses data from the Fact Book and the company's financial statements. The total sample in this research are 80 companies during 2011 - 2015. The significance value used in this research is 5%. Multiple linear regression testing was performed using version 17.00 SPSS program. The result of the research shows that (1) the foreign ownership percentage has no effect on audit delay (2) the audit committee education background has no effect on audit delay (3) size of public accounting firm has a significant negative effect on audit delay (4) firm's age has a significant negative effect on audit delay (5) profitability has a significant negative effect on audit delay, and (6) solvency has no effect on audit delay.

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