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Perspektif Akuntansi
Published by Universitas Kristen Satya Wacana
ISSN : 26230194     EISSN : 26230186     DOI : https://doi.org/10.24246/persi.v3i3
Core Subject : Humanities, Education, Social,
Humanities Education Social Sciences Other
Perspektif Akuntansi merupakan media publikasi di bidang akuntansi yang diterbitkan oleh Center for Accounting Development and Research (CARD), Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis Universias Kristen Satya Wacana. Misi Perspektif Akuntansi adalah memfasilitasi hasil-hasil studi yang dilandaskan pada pemikiran kritis, independen, dan integratif. Perspektif Akuntansi berorentasi pada hasil studi baik dalam kepentingan kontribusi empiris maupun teoretis dengan melibatkan berbagai paradigma ilmiah. Perspektif Akuntansi juga merupakan jurnal ilmiah di bidang akuntansi yang menjunjung tinggi norma moral, integritas keilmuan dan keilmiahan, serta kejujuran baik editor, reviewer, maupun penulis, sebagai dasar dalam proses pengelolaan editorial, maupun proses pelaksanaan publikasi artikel. Proses editorial Perspektif Akuntansi didasarkan pada tahapan peer blind review dengan tujuan untuk mencapai interigras keilmuan dan keilmiahan, serta menjunjung tinggi kejujuran, terutama dalam kerangka ilmiah. Oleh karena itu, Perspektif Akuntansi menetapkan panduan Etika Publikasi yang terdiri dari etika publikasi untuk editor, reviewer, juga penulis dalam setiap tahapan proses publikasi. Etika Publikasi ini merupakan satu kesatuan yang tidak terpisahkan dalam keseluruhan proses publikasi artikel. Dengan demikian Perspektif Akuntansi secara konsisten berkomitmen untuk menjaga etika publikasi dalam pemenuhan publikasi ilmiah yang berkualitas. Focus and Scope Area pembahasan Perpektif Akuntansi secara luas meliputi, tetapi tidak terbatas pada: Pelaporan Keuangan dan Pengungkapan Auditing dan Akuntabilitas Akuntansi Manajemen Akuntansi Sektor Publik Pengembangan Standar Akuntansi Isu Sosial dan Lingkungan Perpajakan Sistem Informasi Akuntansi Pendidikan Akuntansi Profesi Akuntan Pengaruh Akuntansi pada Organisasi dan Individu.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 2 No 2 (2019)" : 5 Documents clear
Pilihan Auditor pada Perusahaan dengan Koneksi Politik Mitha Dwi Restuti
Perspektif Akuntansi Vol 2 No 2 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (763.858 KB) | DOI: 10.24246/persi.v2i2.p109-119

Abstract

This study examines whether political connected companies with tend to choose auditors. Political connected companies will choose big 4 auditors to give signal that the company is transparent to outside parties. On the other hand, political connected companies choose non-big 4 auditors because they tend to cover fraud because of loose auditor supervision. Criteria for political connections based on Faccio (2006). Political connections are measured by the politival connected members of board of director and board of commissioners to the total board members. Hypotheses testing used logistic regression. The results showed that companies with political connections tend to choose non big 4 auditors because auditors tend to be loose in supervision so they do not detect rent-seeking and tunneling behavior by companies.
Local Wisdom: Deskripsi, Tantangan, dan Peluangnya dalam Penelitian Interpretif Supatmi Supatmi
Perspektif Akuntansi Vol 2 No 2 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1170.748 KB) | DOI: 10.24246/persi.v2i2.p121-144

Abstract

This paper aims to describe the use of local wisdom concepts in accounting and business research and finds the challenges and opportunities of using local wisdom concepts for intepretive researchers in Indonesia for international publication purposes. By using 60 articles published in national and international journals, the description results that local wisdom is widely used in the management accounting studies, with the type/form of local or tribal culture, and many use ethnography as a research method. Learning from 12 articles published in reputable international journals, challenges and opportunities for the use of local wisdom concepts in order to deserve publication in international journals, we have to concern about research methods, types/forms of local wisdom, and improve mental courage.
Faktor Penentu Penggunaan Sistem Informasi dan Dampaknya Terhadap Kinerja Perusahaan Alexandra Adriani Widjaja
Perspektif Akuntansi Vol 2 No 2 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (839.819 KB) | DOI: 10.24246/persi.v2i2.p145-167

Abstract

The application of information technology is intended to support the company's primary activities. The information produced must be able to be used in a real way to improve company performance. The key to the success of information technology utilization is the ability to use information generated by the system in every company decision making. Previous studies show that the use of information is strongly influenced by the ability of individuals and the environment around the individual. Therefore, this study aims to examine the influence of individual competencies and the opportunity to share knowledge (knowledge sharing) with the use of information, and test whether the use of information influences the performance of the company. This study also examined the indirect relationship between knowledge sharing and company performance. Tests are carried out using Structural Equation Modeling (SEM). The results of this study indicate that knowledge sharing has a significant effect on the use of information. The use of information also has a significant effect on company performance. On the other hand, this study found that individual competencies did not have a significant effect on information use. This study also cannot prove the indirect influence of knowledge sharing variables on company performance through information usage variables.
Analisis Implementasi Pengelolaan Dana Desa Menggunakan Aplikasi Siskeudes Desa Banyuanyar Angela Ayu Wilma; Aprina Nugrahesthy Sulistya Hapsari
Perspektif Akuntansi Vol 2 No 2 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (961.876 KB) | DOI: 10.24246/persi.v2i2.p169-193

Abstract

Abstract. This research purpose to analyze the stages of village financial management Permendagri 113 of 2014 with the stages of village fund management by the application of Siskeudes in the Village of Banyuanyar Boyolali. This research is a qualitative descriptive study by observe at the phenomenon of the many cases of corruption about village funds. Data acquired by interviews and documentation. Qualitative analysis method used are data reduction, triangulation, data presentation and conclusion. The results and discussion of this research indicate that the stages of village financial management Permendagri 113 of 2014 with the stages of village funds management starting from the stages of planning, implementation, administration, reporting and accountability through the application of Siskeudes (Version V1.2.RI.0.6) in Banyuanyar is corresponding. Although there are differences in the stages of accountability, that do not process accountability reports by the application of Siskeudes, but only to complete the attachments needed as evidence in reporting accountability, but does not affect the process of village fund management Banyuanyar. Application of Siskeudes can be monitoring of village financial management, seen from all input of village fund management in Banyuanyar by the application of Siskeudes online by information on place, time and date in real time and directly connected with Boyolali Regency server.
Determinan Kualitas Pengungkapan Lingkungan dan Pengaruhnya Terhadap Nilai Perusahaan Wihelmina Dea Kokasih
Perspektif Akuntansi Vol 2 No 2 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.286 KB) | DOI: 10.24246/persi.v2i2.p195-222

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh kinerja lingkungan, sensitivitas industri, struktur tata kelola perusahaan dan liputan media terhadap kualitas pengungkapan lingkungan,serta bertujuan untuk membuktikan pengaruh kualitas pengungkapan lingkungan terhadap nilai perusahaan. Sampel dalam penelitian ini adalah perusahaan yang terdaftar di delapan jenis industri, yaitu pertambangan, energi, kimia, farmasi, kosmetik dan kebutuhan rumah tangga, makanan dan minuman, minyak dan gas, dan kehutanan pada periode 2015-2017. Penelitian ini menggunakan Principal Component Analysis (PCA) untuk menyederhanakan variabel struktur tata kelola perusahaan. Hasil menunjukkan ada satu komponen yang dapat mewakili tata kelola perusahaan, yaitu ukuran dewan komisaris, komite audit, dan kepemilikan institusional. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan, sensitivitas industri, struktur tata kelola perusahaan, liputan media dan profitabilitas memiliki efek positif pada kualitas pengungkapan lingkungan.

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