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Yanis Ulul Azmi
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INDONESIA
Liability : Jurnal Akuntansi
Published by Universitas Wijaya Kusuma Surabaya
ISSN : -     EISSN : 26864320     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
LIABILITY JOURNAL is a media for publishing scientific articles in accounting and business. Jurnal Liability accepts empirical or conceptual articles which are particularly relevant with all accounting and business aspects.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
PENGARUH MORALITAS APARAT DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PEMERINTAH KOTA SURABAYA) Widjajanti, Arie; Wahyuni, Wiwin
Liability Vol 1, No 1 (2019): Februari 2019
Publisher : Liability

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Abstract

The accounting fraud can happen anywhere and anytime, generally accounting fraud relating to corruption. Within the scope of government, fraud is very detrimental to the public interest. This research is aimed to explore the perceptions of employeesing overn mentagencies regarding the influence of morality apparatus and asymmetry of information on the trend of accounting fraud. This research is a population with four respondents consisting of head and staff sub-section of the finances and sub-section of the public and personneline very government agencies Surabaya. This research uses a sampling technique in total sampling. Date was collected by using a questionnaire. Data analysis methods used in this research is multiple regression with the help of SPSS 16.The results showed that: 1) morality apparatus and asymmetry of information simultaneously significant effect on the tendency of accounting fraud, 2) morality apparatus partially significant effect on the tendency of accounting fraud and information asymmetry does not significantly influence the tendency of accounting fraud.
PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN DAN ETIKA PROFESI TERHADAP TINGKAT MATERIALITAS AKUNTAN PUBLIK Natalia, Dessy Agusningtyas; Murni, Siti Asiah
Liability Vol 1, No 1 (2019): Februari 2019
Publisher : Liability

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Abstract

Various attempts to increase income and survive in the face of competition continues to be done by the business processing. One policy that is always taken by the company is to carry out the examination of financial statements by a third party, namely the auditor as an independent party considered. Apublic accountants are required to have sufficient competence, while competence is professionalism, knowledge and professional ethics detecterrors in consideration of materiality levels of public accountants. The purpose of this study was to obtain empirical evidence about the professionalism, knowledge and professional ethics detecterrors in consideration of materiality levels of public accountants. Data obtained from questionnaires filled out by junior to senior accountant who worked in the Public Accountant. Data were analyzed using multiple regression. The results of this study indicate that the professionalism and knowledge detect no significant and negative while professional ethics significant and positive impact. But when tested simultaneously professionalism, knowledge and professional ethics detecterrors significantly and positively influence.
ANALISIS FAKTOR – FAKTOR GOOD CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI (STUDI PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA) Adhriatik, Nenny; Ismangil, Ismangil
Liability Vol 1, No 1 (2019): Februari 2019
Publisher : Liability

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Abstract

This research aims to examine the influence of good corporate governance to conservatism level. Accounting conservatism level is a dependent variable in this research and good corporate governance as independent variable that was applied in this research are independency of boards, size of boards, institutional ownership, managerial ownership and audit committee. The samples of this research are the consumer good firms as sub sector of manufacturing firms listed in Indonesian Stock Exchange in 2011 -2013. The samples are collected using purposive sampling method and resulted 34 firms become the samples. Hyphotesys testing using multiple regression. The result of this research show that independency of boards, institutional ownership, managerial ownership and audit committee have not effect significantly to application of conservatism on accounting. Whereas, for size of boards to application of conservatism on accounting have effect significantly. The application of conservatism on accounting in the financial statement still raises the pro and con. However, this research is more lead to pro opinion because it can minimize the manager?s oppotunistic behavior on reporting their profit.
PENGARUH PAJAK TANGGUHAN, TAX TO BOOK RATIO, NET PROFIT MARGIN DAN OPERATING ASSETS TURNOVER TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Prasetyo, Muji Wahyu; Wahyuni, Wiwin
Liability Vol 1, No 1 (2019): Februari 2019
Publisher : Liability

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Abstract

This study aimed to determine the effect of deferred tax, the tax-tobook ratio, net profit margin and asset turnover of the operating performance of the company in the manufacturing companies listed in Indonesia Stock Exchange. This study uses the Return on Investment (ROI) as a proxy of the company's performance. By using purposive sampling method was chosen by 38 companies manufacturing the period 2011-2012, a sample of this study. Tests using the classical assumption of normality test, heteroscedasticity, multicollinearity, and autocorrelation. Regression analysis was used in this research is multiple linear regression analysis.Based on the research results prove that the variable net operating profit margin and asset turnover significant positive effect on the performance of the company, while the tax-tobook ratio variable positive but not significant effect on the performance of the company and deferred tax variable but significant negative effect on the performance of the company.
INFLUENCE OF AUDITOR’S COMPETENCE, INDEPENDENCE, ACCOUNTABILITY, AND DUE PROFESSIONAL CARETO AUDIT QUALITY Ulfa, Maria
Liability Vol 1, No 1 (2019): Februari 2019
Publisher : Liability

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Abstract

This study examines influence of competence, independence, accountability, and due professional care to audit quality. Respondents in this study are auditors who worked for Public Accounting Firm in Surabaya. The number of auditors that were visited in this study were 51 auditors from 8 Public Accountant Firms. The method of determining the sample is using purposive sampling method, auditor who have been experienced in auditing more than 5 year while the data processing method used in this research were four methods, method of analysis used in hypothesis testing is multiple regression which will declare link between independent variable to dependent variable. The result shows competence, independence, accountability, and due professional care simultaneously and significantly influence to audit quality. This significant link is positive that means if the independent variable increased then same goes to the dependent variable and in reverse.
ANALISIS PENGARUH ECONOMIC VALUE ADDED (EVA) DAN RETURN ON ASSET (ROA) TERHADAP MARKET VALUE ADDED (MVA) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA Putri, Kiki Ariani; Tumewu, James
Liability Vol 1, No 1 (2019): Februari 2019
Publisher : Liability

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Abstract

This study examines the effect on performance measurement using the traditional method of Return On Assets (ROA) and the Economic Value Added (EVA) on the Market Value Added (MVA) in the manufacturing companies on the Stock Exchange Indonesi terdftar from 2010-2012 . The analysis technique used is multiple linear regression analysis using SPSS 15.0. This study uses secondary data in the form of financial statements obtained through the center of reference data available on the Indonesia Stock Exchange website , the samples used are 10 companies listed in Indonesia Stock Exchange during 2010-2012 , this study uses two independent variables (EVA and ROA) and one dependent variable (MVA). The results of this study showed that simultaneous Economic Value Added (EVA) and return on assets (ROA) showed a significant effect on Market Value Added (MVA), while partially Economic Value Added (EVA) significantly affects the Market Value Added (MVA) and return on assets (ROA) did not significantly influence the Market Value Added (MVA).

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