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Jurnal Akuntansi Bisnis

akuntansi-bisnis
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Published by Universitas Bunda Mulia

ISSN : 1979360X EISSN : 25986767 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development accounting knowledge related to industry and business. Business accounting journals are published periodically 2 times in 1 year, namely in February and August.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 230 Documents

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Mencermati Fenomena Hot Money dan Potensi Kembalinya Krisis Ekonomi Agung Waluyo
Jurnal Akuntansi Bisnis Vol 1, No 2 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Short term investment or commonly called hot money last view days looklikes flowing Indonesian finance market also increase the volume. This short term investment flow in irregular and keeping many obligation letter in Indonesian, especially in certificated of Bank Indonesia, obligation and other securities investment in stock market. Consider this hot money resource has easy in and out, so competition of total amount foreign capital in the economic nation will result a chaos.Basicly it can called economic crisis has a closed relationship with the fragile factors, in federal resource the composition of te taxation, banking industry, the structure of banking industry and the corporation sector.Key words : Hot Money(Short Term Invstment), Economic Crisis

PENGARUH TEKANAN WAKTU, PROSEDUR REVIEW DAN KONTROL KUALITAS, KOMITMEN PROFESIONAL, DAN EXTERNAL LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Aang Syahdina; Pohinia Kinima
Jurnal Akuntansi Bisnis Vol 12, No 1 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: Information disclosure in financial statements is part of the accountability and transparency of the Regional Government Financial Statements to the public. This study aims to determine the effect of the characteristics of local government, total population, audit findings, and audit opinions on disclosure of financial statements. The population in this study was the district / city local government in the province of Central Java in 2015-2017. The sample in this study was selected by saturated sampling, and the data obtained were 105 financial statements of local governments. The analysis technique used in this study is multiple linear regression analysis. The results of the study prove that the official age of the government and audit opinion variables have a significant influence on the disclosure of local government financial statements, while the size of local government, total population, and audit findings variables do not have a significant impact on LGFR disclosure. Keyword : government characteristics, audit findings, audit opinion and financial statement disclosures ABSTRAK: Keterbukaan informasi dalam laporan keuangan adalah bagian dari pertanggungjawaban dan transparansi Laporan Keuangan Pemerintah Daerah kepada publik. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, total populasi, temuan audit, dan opini audit terhadap pengungkapan laporan keuangannya. Populasi dalam penelitian ini adalah pemerintah daerah kabupaten / kota di provinsi Jawa Tengah pada tahun 2015-2017. Sampel dalam penelitian ini dipilih dengan sampling jenuh, dan data yang diperoleh adalah 105 laporan keuangan pemerintah daerah. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian membuktikan bahwa usia resmi pemerintah dan variabel opini audit memiliki pengaruh signifikan terhadap pengungkapan laporan keuangan pemerintah daerah, sedangkan ukuran pemerintah daerah, total populasi, dan variabel temuan audit tidak memiliki dampak signifikan terhadap pengungkapan LGFR. Kata kunci: karakteristik pemerintah, temuan audit, opini audit, dan laporan keuangan pengungkapan

KORELASI ANTARA PELATIHAN JABATAN FUNGSIONAL AUDITOR OLEH BPKP, KOMPETENSI AUDITOR DAN JENJANG JABATAN FUNGSIONAL AUDITOR TERHADAP KINERJA AUDITOR PADA INSPEKTORAT JENDERAL DEPARTEMEN DAN LEMBAGA PEMERINTAHAN NON DEPARTEMEN Aang Syahdina
Jurnal Akuntansi Bisnis Vol 4, No 2 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Since the economic crisis in 1997, Indonesia until this time hasn’t show any significant changes, it is indicated by the government performance that had shown many corruption, collusion, and nepotism, which can’t be detected by Government Internal Auditor. Based on that case, now a day government has a commitment to say no to corruption, collusion and nepotism in every aspect to create good governance. This is a main issue for Auditor since auditor will have a big responsibility in the future and it is decided by their commitment and professionalism. As mention above, writer thought that it’s necessary to do this research which is related with auditor performance, so that it will have a complete perception about every aspect which is affecting the auditor performance. The variable which include in this research is the correlation between functional Auditor training by BPKP, auditor competencies, Auditor functional position, with auditor performance in Inspectorate General Department and Non Department. Researcher used the analytical double linier regression technique. Which also include 80 (eighty) respondents. Many researches have discussed about performance audit, but one thing which made this research different from other is the variable. Other research used variable such as ethic, perception, incentive, moral education, knowledge, independency, and the affect on auditor performance. While in this research used 4 (four) variable such as functional auditor training by BPKP (X1), Auditor competencies (X2) functional auditor (X3) and Auditor performance (Y). This research has come with the conclusion that functional auditor trained by BPKP has a strong and significant effect on the auditor performance. Auditor competencies has a strong significant to auditor performance. Auditor functional has a strong significant to auditor performance, while if it combined together the three variable X, has a very strong and significant to auditor performance. This research also has limitation such as time and budget for the research, that’s why only 80 respondent for the sample, which taken from 9 (nine) Inspectorate General and 2(two) Major Inspectorate from Non department. This sample of respondent has not satisfied enough to decide that functional auditor training by BPKP, auditor competencies and functional auditor position has a correlation to the auditor performance. That is why need a very carefully in making conclusion to this research, researcher also suggest to any similar research in the future for adding respondents and using any new variables, so the result will be more accurate and give contribution for the audit community. Key words: Auditor performance, auditor functional training by BPKP, auditor competencies, auditor functional position, analytical double linier regression technique.

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Vivi Adeyani Tandean
Jurnal Akuntansi Bisnis Vol 7, No 1 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v7i1.776

The financial report is one of the important instruments that support the sustainability of a company and is useful when presented with accurate and timely. Audit delay is the time difference between the date of the financial report and the date of the audit opinion of the financial report that indicate the length of time to complete the audit by the auditor. The study aims to measure the factors which affect audit delay. They are auditor’s reputation, auditor’s opinion, company size, solvability, operation loss and profit, return on asset, earning per share and ownership of company. The sample in this study was 54 manufactured companies on Indonesia Stock Exchange in 2010 – 2012 were taken by purposive sampling metod. The data analysis uses multiple linear regression. The result of the study shows that factor of auditor’s opinion and ownership of company have significant influence towards audit delay partially. On the other hand that factor of auditor’s reputation, company size, solvability, operational loss and profit, return on asset and earning per share do not have any influence towards audit delay partially. While simultaneously, all factor in auditor’s reputation, auditor’s opinion, company size, solvability, operation loss and profit, return on asset, earning per share and ownership of companyinfluence towards audit delay. Keywords : audit delay, auditor, ownership of company

ANALISIS PENGARUH FINANCIAL LEVERAGE, UKURAN, JENIS AUDITOR, PROFITABILITAS, UMUR, DAN RISIKO TERHADAP PENGUNGKAPAN LAPORAN PERUSAHAAN MANUFAKTUR PERIODE 2011 – 2014 Marini Marini; Synthia Madya Kusumawati
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study aims to empirically eximine the factors that affect the level of financial statements discosure, using financial leverage, size, auditor type, profitability, age, and risk as independent variable.This study was conducted using multiple regression analysis and data processing with the E - views 6.0 program. The data in this research is secondary data obtained from the audited financial statements for 2010-2014 and the annual report for 2011-2013. The population in this study amounted to 141 companies, which obtained a sample of 69 companies and 207 units of observation (69 companies multiplied by 3 years).The results from this study indicate that there are two independent variables to be significant with level of disclosure of firm report , financial leverage to be negative significant for determining the level disclosure and firm size has a positive significant with the level disclosure. While 4 other variables, auditor type, the profitability, firm age and firm risk insignificant with the level of disclosure.Key words : financial statement disclosure, leverage, size, auditor type, profitability, age, risk

PERGERSERAN PARADIGMA PENGUNGKAPAN PERUSAHAAN Rina Asmara
Jurnal Akuntansi Bisnis Vol 1, No 1 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRAK: The demand of corporate governance consistently and comprehensively increasing, since it is believed that corporate governance implementation will increase the company’s performance and country’s economic condition as a whole. Then corporate governance has a wider and rigorous agenda in the future. What are they? Corporate governance implementation must be able to make every company not only focus on their economic performance, but also including the social, ethical and environment (SEE) issues, and this ‘sustainability reporting’ paradigm must be responded by the company’s management. Every company must disclose not only their financial aspect but also the social and environment aspect within the company. Moreover, the sustainability reporting will become an alternative for the company to show their transparency and accountability toward their stake holders. Key Word : Pergeseran Paradigma, Pengungkapan (disclosure), Corporate Governance, Sustainability Reporting.

OPINI AUDIT GOING CONCERN PASCA PENERAPAN STANDAR PROFESIONAL AKUNTAN PUBLIK 2013 Suci Apriyani; Samin Sarmin; Husnah Nur Laela Ermaya
Jurnal Akuntansi Bisnis Vol 11, No 2 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: This study was conducted to examine the effect of financial distress variable, public accounting firm reputation and profitability of accaptance probability on audit opinion of going concern on manufacturing companies in Indonesia Stock Exchange (BEI) in the period 2014-2016. Independent variables in this study was financial distress, public accounting firm reputation and profitability. The dependent variable in this study was audit opinion of going concern. The population in this study were 147 manufacturing companies listed in Indonesia Stock Exchange period (BEI) 2014-2016 selected by using purposive sampling methode. The data from the company’s financial statements were published. Obtained a total sample of 49 companies. The data in this research was secondary data. The analysis technique used was logistic regression. At the 5% significance level. The results showed that financial distress negative significant effect of the audit opinion of going concern. However, variable of public accounting firm reputation and profitability has no significant impact with the accaptance probability on audit opinion of going concern. Keywords: Audit Opinion of Going Concern, Financial Distress, Public Accounting Firm Reputation, and Profitability ABSTRAK: Penelitian ini dilakukan untuk menguji pengaruh variabel financial distress, reputasi KAP, dan profitabilitas terhadap kemungkinan penerimaan opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016. Variabel independen yang digunakan dalam penelitian ini adalah financial distress, reputasi KAP, dan profitabilitas. Variabel dependen yang digunakan dalam penelitian ini adalah opini audit going concern. Populasi dalam penelitian ini sejumlah 147 perusahaan manufaktur yang terdapat di Bursa Efek Indonesia (BEI) periode 2014-2016 yang dipilih menggunakan metode purposive sampling. Data yang diperoleh berasal dari laporan keuangan perusahaan yang dipublikasikan. Diperoleh jumlah sampel sebanyak 49 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis yang digunakan adalah regresi logistik. Pada tingkat signifikan 5%. Hasil penelitian menunjukkan bahwa financial distress berpengaruh signifikan negatif terhadap kemungkinan penerimaan opini audit going concern. Namun variabel reputasi KAP dan profitabilitas tidak berpengaruh signifikan terhadap kemungkinan penerimaan opini audit going concern. Kata kunci: Opini Audit Going Concern, Financial Distress, Reputasi KAP, dan Profitabilitas.

PENDEKATAN TEORI AKUNTANSI POSITIF DALAM KASUS DERIVATIF PT. INDOSAT Theresia Hesti Bwarleling
Jurnal Akuntansi Bisnis Vol 3, No 2 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Through a positive approach to the theory of accounting, this article attempts to discuss the case of a derivative PT Indosat, which took place in 2007. In philosophy, the goal of positive accounting theory is to explain and predict the occurrence of practices - practices accepted accounting principles. Positive accounting theory tries to examine why the selection principle - the accounting principles used by practitioners in some corporate environments. Three hypotheses used in applying positive accounting theory is a hypothesis of bonus plans, debt Testament hypothesis, and assuming the political process. In the case of a derivative PT Indosat expected happened over tax evasion, so discussion paper will pay more attention to the third hypothesis, namely political hypothesis value process.Key words : Positive Accounting Theory, Derivative, Political Cost.

ANALISIS FAKTOR KEUANGAN DAN NON KEUNGAN TERHADAP UNDERPRICING SAHAM RETURN 7 HARI SETELAH IPO Martha Carolina
Jurnal Akuntansi Bisnis Vol 6, No 2 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The aim of this study is to determine the factors that affect the level of underpricing. The variables studied include finance leverage (FL), return on equity (ROE), the percentage of shares offered to the public (PSP), and underwriter reputation (UND). Initial Public Offering (IPO) is an initial public offering by an organization of the company to public investors through the capital market. Stock prices in the primary market and the secondary market is different, and therefore this difference will lead to a condition called underpricing and overpricing. Investors generally preferred the shares on the primary market because it provides initial return. Return indicates the underpricing of shares in the primary market when it entered the secondary market. Underpricing is a state in which the stock price at the time of the IPO lower than at the time traded on the secondary market.The research was conducted using multiple regression analysis. Data collected by observation techniques. The sample in the study were selected by purposive sampling method and obtain research samples as many as 65 companies that underpricing. The result of F test shows that significant value 0,051 (significant at α = 5%) . The result of t test shows that significant variable is underwriter reputation (UND) at significant value 0,0045; meanwhile finance leverage (FL), return on equity (ROE), and percentage of shares offered to the public (PSP) are not significant.The conclusion of this study are finance leverage (FL), the return on equity (ROE), the percentage of shares offered to the public (PSP) not proven effect on return 7 days after the IPO (R7hr), meanwhile underwriter reputation (UND) is proven effect negative return 7 days after the IPO for firms shares on The Stock Exchange having underpricing. The suggestion for this study is investor expected to pay attention to the information contained in prospectus, especially regarding underwriter reputation. Keywords: Underpricing, finance leverage (FL), return on equity (ROE), the percentage of shares offered to the public (PSP), and underwriter reputation (UND)

ANALISIS PENERIMAAN TEKNOLOGI INFORMASI SIMPULSAJI (SISTEM PENGUMPULAN DATA DAN PENYAJIAN INFORMASI) DENGAN MENGGUNAKAN MODEL TAM (TECHNOLOGY ACCEPTANCE MODEL) (Studi Kasus Pada Kantor Pelayanan Pajak Wajib Pajak Besar Tiga) Deddy Arief Setiwan
Jurnal Akuntansi Bisnis Vol 8, No 2 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study aims to determine the factors that influence the acceptance of information technology SIMPUSAJI using TAM (Technology Acceptance Model). This TAM include six constructs, namely External Variables, Perceived Ease of Use, Perceived Usefulness, Attitude Toward the Use, Behavioral Intention to Use, and Actual use (Usage). Furthermore External Variables are grouped into three categories, namely organizational factors, social factors, and individual factors. This research model uses extension of TAM undertaken by Venkatesh and Davis (2000) and testing of empirical research conducted by Kim et al. (2009). The research sample uses respondents of structural employee in Large Tax Officer Three. Measurement scale uses indicator variables linkert scale with seven points and the range of value 1 = strongly disagree, and 7 = strongly agree. Techniques of research data analysis use Structural Equation Modeling (SEM) Partial Least Square (PLS) through program of SmartPLS version 2.0. Testing of SEM research consisted of testing the outer model, the inner testing models, and hypothesis. This study proved the extension of TAM model (Venkatesh and Davis, 2000; and Kim et al. 2009). Factors that influence the acceptance of SIMPULSAJI information technology that is used by an structural employee in Large Tax Officer Three is Perceived Usefulness, Attitude Toward Use, Behavioral Intention to Use, and individual factors. Keywords: Acceptance of SIMPUSAJI Information Technology, Perceived Ease of Use, Perceived Usefulness, Attitude Toward the Use, Behavioral Intention to Use, Actual Use (Usage), organizational factors, social factors, and individual factors.

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Ernie Riswandari

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+6281387005908

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Jl. Lodan Raya No. 2 Ancol Jakarta Utara

Location
Kota tangerang,

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INDONESIA