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INDONESIA
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Published by Politeknik Negeri Batam
ISSN : 25489917     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 242 Documents
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PENGARUH EFEKTIVITAS KOMITE AUDIT, KUALITAS AUDIT DAN EFEKTIVITAS DEWAN DIREKSI TERHADAP MANAJEMEN LABA Ria Karina; Sufiana Sufiana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.514 KB) | DOI: 10.30871/jama.v4i1.1925

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas komite audit, kualitas audit, dan efektivitas dewan direksi terhadap praktik manajemen laba. Manajemen laba diukur dengan menggunakan nilai discretionary accrual. Variabel independen dalam penelitian ini adalah Komite Audit, Ukuran Komite Audit, Independensi Komite Audit, Keahlihan Komite Audit, Rapat Komite Audit, Skor Efektivitas Komite Audit, Reputasi Audit, Spesialisasi Audit, Masa Jabatan Audit, Ukuran Dewan Direksi, Independensi Dewan Direksi, Independensi Ketua Direksi, Rapat Dewan Direksi, Masa Jabatan CEO, Ukuran Perusahaan, Leverage, Oportunitas Pertumbuhan, Return on Asset, Konsentrasi Kepemilikan, dan Arus Kas Operasional. Penelitian dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Metode pengambilan sampel menggunakan metode purposive sampling. Data penelitian diolah menggunakan aplikasi IBM SPSS. Hasil penelitian menunjukkan bawah reputasi audit, masa jabatan audit, arus kas operasional memiliki pengaruh signifikan negatif terhadap manajemen laba. Sedangkan ukuran perusahaan, oportunitas pertumbuhan, dan ROA memiliki pengaruh signifikan positif terhadap manajemen laba sesuai dengan hipotesis penelitian. Variabel terkait komite audit dan karakteristik dewan direksi tidak mendukung hipotesis sehingga kedua jenis variabel tersebut dinilai tidak mampu berperan dalam mengurangi manajemen laba di Indonesia.
MEMBANDINGKAN HASIL UJI STATISTIKA PARAMETRIK DAN NONPARAMETRIK maryadi maryadi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.491 KB) | DOI: 10.30871/jama.v4i1.1949

Abstract

Ketika melakukan uji statistika parametrik, peneliti sering kali dihadapkan pada kondisi data tidak terdistribusi normal. Kemudian peneliti berusaha sedemikian rupa misalnya menambah jumlah sampel agar data berdistribusi normal sehingga analisis dapat terus dilanjutkan. Harusnya hal tersebut tidak perlu dilakukan. Dalam statistika inferensial, ketika data sampel tidak menunjukkan distribusi normal, maka dimungkinkan untuk dilakukan uji statistika nonparamaetrik yang tidak mensyaratkan distribusi normal data. Penelitian ini menunjukkan bahwa uji statistika paramaetrik dan nonparametrik memiliki hasil uji yang sejalan.
STANDARISASI KOMPETENSI AHLI AKUNTANSI SEKTOR PUBLIK sopian sopian
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.988 KB) | DOI: 10.30871/jama.v4i1.1953

Abstract

The developments of technology have influenced many professional fields of work including individuals who have public sector accounting education backgrounds. With a qualitative research methodology, the results of the study concluded that standardization of competencies are required by regulations. Two level of competences are medium level (Diploma III) and Bachelor / Applied Bachelor degrees. Qualifications for a 3 year-Diploma are able to master and implement the expertise of the public sector accounting standards with the rules base approach and expertise in using SAKTI Application. Qualifications for the Bachelor / Applied level, an inherent prerequisite is the ability to operate the SAKTI application, and able to implement the expertise of the public sector accounting standards with the principles base approach.
KEMUNGKINAN IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL BERBASIS COSO FRAMEWORK PADA UNIT LAYANAN PENGADAAN POLITEKNIK NEGERI BATAM Danar Irianto Irianto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.616 KB) | DOI: 10.30871/jama.v4i1.1963

Abstract

This research describes the evaluation of the implementation of an internal control system based on the COSO framework in the Batam State Polytechnic procurement unit. By using the COSO framework as outlined in the Internal Control Questioner based on 5 components and broken down into 17 COSO principles; (1) Control environment, (2) Control activities, (3) Risk assessment, (4) Information and communication, (5) Monitoring. Based on the research that has been done, there are several conclusions drawn. First, in the Control environment component, the procurement service unit is quite possible to implement a COSO-based control system. Secondly, the Risk assessment component of the procurement service unit is quite possible to implement a COSO-based control system. Third, the Control activities component of the procurement service unit is quite possible to implement a control system based on COSO. Fourth, the procurement service unit's Information and communication component is quite possible to implement a COSO-based control system. Fifth, the Monitoring component of the procurement service unit is not possible to implement a COSO-based control system. So as a whole it can be concluded that the Batam State Polytechnic procurement service unit is quite possible to implement a COSO-based control system.
PENGARUH KOMPLEKSITAS OPERASI PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT DELAY DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2018 Yoosita Aulia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.078 KB) | DOI: 10.30871/jama.v4i1.1964

Abstract

This study aims to analyze and prove financial distress is able to moderate the influence of the audit committee and audit committe on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling technique uses a purposive sampling technique with a total of 66 samples. The analysis technique used in this study is logistic regression. The results of this study indicate that . Financial distress does not moderate the effect of the complexity of the company's operations on audit delay on mining companies listed on the Indonesia Stock Exchange during the period 2016-2018. Financial distress does not moderate the effect of the audit committee on audit delay on mining companies listed on the Indonesia Stock Exchange during the period 2016-2018.
PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI Baru Harahap; Syahril Effendi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.1914

Abstract

This research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies which have been listed in Indonesia Stock Exchange (IDX) and there 20 companies which have been meet the criteria samples selected. The financial statement data have been obtained from IDX Batam representative. The research result by F test show that have significant influence which mean that simultaneously capital adequacy ratio and non performing loan give significant influence to Return On Assets, therefore the regresion model of this research are feasibel to be observed. Partially, by using t test it have been obtained that capital adequacy ratio variable not have any significant influence to return on assets, meanwhile the non performing loan variable have significant influence to return on assets
PENGARUH INVESTASI ASET TIDAK BERWUJUD PADA KINERJA PERUSAHAAN Mulyana Mulyana; winanda wahana wargadalam
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.1918

Abstract

Pentingnya pencatatan terhadap investasi perusahaan terhadap aset tidak berwujud perlu di laporkan dalam laporan keuangan untuk keuntungan yang dapat dirasakan perusahaan di masa depan. Aset tidak berwujud merupakan salah satu investasi jangka panjang yang dilakukan perusahaan sekarang dan dapat memberikan keuntungan di masa depan pada nilai pasar perusahaan. Penelitian ini bertujuan untuk kembali mengangkat topik yang sama lebih mendalam mengenai pengaruh investasi aset tidak berwujud terhadap kinerja perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan melakukan pengujian terhadap hipotesisnya. Kesimpulan dari hasil pengujian dalam penelitian adalah semakin tinggi sebuah perusahaan dalam menginvestasikan aset tidak berwujud maka semakin tinggi kinerja suatu perusahaan.
An Analysis of Various Factors Affecting Income Smoothing Dinda Nur Oktiviasari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.1998

Abstract

Income smoothing is a part of income management strategy to produce income in a company with normal fluctuation. The freedom a company has to choosing its accounting method and regulations often becomes an opportunity for manager to commit self-interest actions. A company with normal income fluctuations will give it good reputation. So this phenomenon drives it to do income smoothing. The purpose of this research is to find the factors that can affect income smoothing practice in transportation companies listed on Indonesia Stock Exchange 2016-2018. This research uses quantitative method and sample its data with purposive sampling. The data research is secondary data collected from official website of Indonesia Stock Exchange. The analysis techniques uses logistic regression SPSS.23.0. based on the result of this research, variables of managerial ownership, company size, and leverage simultaneously and significantly affect income smoothing with the value of 21,3%. Partially, managerial ownership significantly affect income smoothing with positive direction towards income smoothing, while firm size and leverage don’t affect income smoothing.
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KETERLAMBATAN AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Budi Chandra
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.2006

Abstract

Penelitian ini menafsirkan hubungan karakteristik komite audit terhadap keterlambatan audit pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 dengan penggunaan variabel independen yakni keahlian keuangan komite audit, independensi komite audit, ukuran komite audit, pertemuan komite audit, piagam komite audit, profitabilitas, ukuran perusahaan, konsentrasi kepemilikan, pergantian auditor, opini audit, koneksi politik, dan auditor spesialis industri. Sampel penelitian ini mencakup 446 dari 649 perusahaan dengan jumlah akhir 1.720 data observasi yang diperoleh. Teknik pengumpulan sampel berdasarkan metode penetapan sejumlah kriteria yang telah ditentukan. Data penelitian selanjutnya diuji melalui bantuan program SPSS 22 dan Eviews 10. Hasil dari penelitian menyimpulkan ukuran komite audit, ukuran perusahaan dan profitabilitas berpengaruh signifikan negatif, sedangkan opini audit memiliki pengaruh signifikan positif terhadap keterlambatan audit. Variabel keahlian keuangan komite audit, independensi komite audit, pertemuan komite audit, piagam komite audit, konsentrasi kepemilikan, pergantian auditor, koneksi politik, dan auditor spesialis industri tidak memiliki pengaruh signifikan terhadap keterlambatan audit.
PENGARUH STRUKTUR KEPEMILIKAN, KEBIJAKAN HUTANG DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KEBIJAKAN DIVIDEN Sherrin Tjandra
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.2018

Abstract

Studi ini bermaksud melaksanakan pengujian data pengaruh struktur kepemilikan, kebijakan hutang, corporate social responsibility terhadap kebijakan dividen. Struktur kepemilikan yang dipilih untuk digunakan pada studi ini yakni adalah kepemilikan manajerial dan institusional. Studi ini mengambil data sekunder berbentuk laporan tahunan sebuah entitas public atau perusahaan public yang diolah dari Bursa Efek Indonesia (BEI). Rentang waktu pengambilan data adalah 2014-2018. Prosedur dalam pemilihan dan pengambilan sampel yakni menerapkan metode purposive sampling dan proses pengujian serta analisis data. Hasil pengujian data membuktikan bahwa kepemilikan seorang manajer dan institut beserta kebijakan hutang bersignifikan positif pada kebijakan dividen. Kepemilikan manajerial tinggi akan membuat pihak manajerial berperilaku oportunistik untuk meninggikan pembayaran dividen, kepemilikan institusional akan berada dibawah pengawasan yang ketat sehingga pihak manajemen harus mengikuti kemauan pemegang saham. Semakin tinggi hutang akan mengakibatkan pendapatan yang diterima harus disisihkan untuk pelunasan hutang. Corporate social responsibility tidak ditemukan adanya pengaruh yang signifikan pada kebijakan dividen dikarenakan kenaikan pengungkapan maupun penurunan tidak ada pengaruh terhadap kebijakan dividen.

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