Akuntansi dan Teknologi Informasi
Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu kuantitatif, kualitatif dan metode campuran
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<![CDATA[PERSEPSI MAHASISWA PADA EARNING MANAGEMENT “STUDI KASUS MAHASISWA SEMESTER TUJUH UNIVERSITAS SURABAYA, TAHUN 2017” ]]>
<![CDATA[Jenifer]]>;
<![CDATA[Yenny Sugiarti]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 12 No. 2 (2018): Volume 12, No. 2, September 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v12i2.2274
<![CDATA[This study aims to determine students' perceptions of earningss management practices including student’s perception about real earnings management, student’s perception regarding accrual earnings management. In addition, this study also observe whether or not student perceive difference between real earnings management and accrual earnings management. This study used questionnaires and then the data obtained will be processed using descriptive statistics of mean and mode. The results of questionnaire data that have been processed will be deepened with Focus Group Discussion (FGD). The results of this study indicate that there is no difference in student perceptions for real earnings management practices and accrual earnings management.]]>
<![CDATA[ETHICAL ASSESSMENT MANAGER AGAINST A CONFLICT OF INTEREST THE CORPORATE SOCIAL INTEREST THE CORPORATE SOCIAL ]]>
<![CDATA[Inova Fitri Siregar]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 12 No. 2 (2018): Volume 12, No. 2, September 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v12i2.2462
<![CDATA[The idea of social responsibility or known as Corporate Social Responbility ( CSR) is getting widely accepted.Group that supports discourse social responsibility of the opinion that the company cannot be separated from individuals who involved in this, namely the owner and employees.But they should not just think of profit f, but also must have sensitivity and concern for public.With the csr activity conducted by the company manager, and has budgeted by the a company so create conflicts of interest.The purpose of this research is to analyze how assessment ethical manager to conflict an interest in the activity of their Sample used is all employers who engaging in activities corporate social responsibility as many as 30 companies located in pematang pudu sub district mandau.The result that has been achieved are the judgments ethical manager to a conflict of interest has been included in four criteria: from the benefits , justice , fulfilling the right and maintenance , but each company should have alternative how minimize pressure from the public so that not avoid activity CSR]]>
<![CDATA[KRITIK TEORI KEAGENAN DALAM ARTIKEL AKUNTANSI: KONTEKS KE-INDONESIA-AN ]]>
<![CDATA[Andi Sri Wahyuni]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 12 No. 2 (2018): Volume 12, No. 2, September 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v12i2.2463
<![CDATA[Penelitian ini untuk mengkritisi penggunaan teori keagenan dalam berbagai penelitian akuntansi di Indonesia. Sebagai upaya meninjau ulang dan memberikan solusi atas kritik tersebut, pendekatan kualitatif digunakan dengan meminjam pendekatan kritik sastra sebagai pisau analisis. Untuk menganalisis konteks yang berada di sekitar riset-riset tersebut ketika dikerjakan dan dipublikasikan, penulis menggunakan artikel Anafiah, et al (2017) sebagai objek penelitian. Hasil analisis menunjukkan, teori keagenan yang selama ini menjadi tonggak raksasa dalam pembangun hipotesis-hipotesis penelitian akuntansi pasar modal tidaklah relevan dengan konteks ke-Indonesia-an. Ini karena menggeneralisasikan kondisi pada setiap negara dalam menginduksi argumen menjadi sebuah hipotesis merupakan penarikan kesimpulan awal yang semena-mena dengan mengesampingkan konteks yang terjadi di Indonesia. Dengan demikian, adalah hal yang kiranya tidak relevan menggunakan teori keagenan jika berada dalam lingkup objek penelitian Indonesia, tanpa dikunci oleh variabel kontrol yang jelas, dalam hal ini kondisi masyarakat Indonesia yang pola pikirnya telah banyak dibentuk oleh rezim orde baru.]]>
<![CDATA[WORK-LIFE BALANCE KONSULTAN PAJAK DI KANTOR KONSULTAN “X” DI SURABAYA ]]>
<![CDATA[Thalia Febiola Putri Sunardi]]>;
<![CDATA[Yenny Sugiarti]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 13 No. 1 (2019): Volume 13, No. 1, Maret 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v13i1.2837
<![CDATA[This study aims to determine the work-life balance and worker satisfaction for his work as a tax consultant. Factors that can affect the work-life balance are work environment, flexibility, financial factors, and work culture. The object of this research is “X” Tax Consultant Office in Surabaya. This study used qualitative methods using semi-structured interview and direct observation. Based on the result of interviews and observations obtained result that flexibility and work environment have a role in determining work-life balance this is also supported by work environment and work culture provided by “X” Tax Consultannt Office. The results showed that there were 2 conditions of work on tax consultants where there was a balance between work and personal life during the low season and imbalance during the peak season, however the consultants were satisfied with the overall work-life balance they were carrying out.]]>
<![CDATA[HUBUNGAN KOMPLEMENTER ANTARA MANAJEMEN PUNCAK PEREMPUAN DAN LITERASI KEUANGAN TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2015 ]]>
<![CDATA[Brenda Astrid Tamara]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 13 No. 1 (2019): Volume 13, No. 1, Maret 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v13i1.2838
<![CDATA[The purpose of this study is to examine whether the presence of female top management and female top management with financial literacy has an impact on reducing earnings management. Earnings management is proxied by discretionary accruals and measured using the Modified Jones (1995) model on a cross-sectional version. The study population use all company that has been listed in Bursa Efek Indonesia (BEI) at 2015. The amount of company used in this study are 291 companies. The results of this study shows that there is no effect between female top management and female top management with financial literacy on the reduction of earnings management.]]>
<![CDATA[PERMISIF DALAM SISTEM PENGENDALIAN MANAJEMEN (STUDI KASUS DALAM UD SINAR MOTOR) ]]>
<![CDATA[Carissa Juanita Saputra]]>;
<![CDATA[Bonnie Soeherman]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 13 No. 1 (2019): Volume 13, No. 1, Maret 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v13i1.2839
<![CDATA[This study aims to determine the impact of permissiveness in the management control system. Management control system cannot be implemented because of permissiveness that gives looseness in management control system. Problems occur are in the form of attendance and attendance of employees, punishment is less applied with firm, tolerance in recruit employees. Writing this thesis is included in applied research where the author hopes with the writing of thisthesis can assist in providing recommendations and suggestions related to management control system in Sinar Motor. The research method used is by interview, observation and data analysis. At this writing will be discussed about the management system of the company's management Sinar Motor include action control, result control, personnel control and cultural control. However, the management control system has not been able to perform well due to permissive generated from the nature of the owner who did not bear, pity and trust. To minimize the problem, the authors provide recommendations in the form of a limitation of tolerance that can be done by the owner for each problem. With some recommendations are expected to improve management control systemUD Sinar Motor.]]>
<![CDATA[FRAMING DAN GENDER DALAM KEPATUHAN PAJAK : STUDI EKSPERIMEN ]]>
<![CDATA[Titisari Dian Prastiwi]]>;
<![CDATA[Theresia Woro Damayanti]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 13 No. 1 (2019): Volume 13, No. 1, Maret 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v13i1.2840
<![CDATA[Framing causes differences individual behavior in making various decisions. One of them is the decision regarding tax compliance. This research study’s aimed to examine where there are differences in tax compliance behaviour between those who receive positive and negative framing and differences in individual tax compliance behavior based on personal attributes in the form of masculine and feminine gender. Prospect theory used as a basis for explaining changes in individual behavior when receiving framing effects. This study was conducted by primary data in the scope of Bachelor’s Degree of Accountancy at FEB UKSW who took Taxation Management. This experiment design was consisted of 2 x 2 between subject factorial designs. The result of this study prove that there is no influence between framing and gender on tax compliance.The results that obtained from the examination of interaction also prove that there is no influence that is difference between positive and negative framing and or masculine and feminine gender on tax compliance.]]>
<![CDATA[STUDI KOMPARASI KESIAPAN PEMBELAJARAN AKUNTANSI KEUANGAN DI UNIVERSITAS SURABAYA DAN STIE PERBANAS SURABAYA DALAM RANGKA ADOPSI IFRS: PERSPEKTIF AKADEMISI ]]>
<![CDATA[Jessica Irma Wijaya]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 14 No. 1 (2021): Volume 14, No. 1, Februari 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v14i1.2948
<![CDATA[The focus of this study is how learning process about IFRS in accounting curriculum Universitas Surabaya and STIE Perbanas Surabaya using qualitative research paradigm. Interviews, observations, and documentary analysis were used during data collection processes. The result of this study is the curriculum of accounting educationof Universitas Surabaya and STIE Perbanas Surabaya have been updated with IFRS. The accounting lecturers of these universities never facing any significant difficulty in adjusting the accounting education curriculum because so many training, seminar, or socialization about IFRS have been participated. Learning methods and support from institutions become evaluation in the current process of accounting education. The learning methods for accounting students of Universitas Surabaya and STIE Perbanas Surabaya have no significant difference although they use different approaches. In term of the support of institutions, Universitas Surabaya is better than STIE Perbanas Surabaya.]]>
<![CDATA[Hubungan Corporate Social Responsibility dengan Earnings Quality pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2019 ]]>
<![CDATA[Priscillia Puspita Lestari]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 13 No. 2 (2019): Volume 13, No. 2, September 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v13i2.3988
<![CDATA[Abstract Earnings is one of some important things that company stakeholders pay attention to in making decisions related to the company. Therefore, the quality of earnings reported by companies need to be ensured that it accurately reflects tha real conditions of the company. Besides earnings, stakeholders also pay attention to corporate social responsibility activities that has been done by company as the implementation of triple bottom line concept. This study aims to investigate the relationship between corporate social responsibility (CSR) and earnings quality reported by firms. CSR is measured by using the CSRD Index based on 91 GRI criteria, while earnings quality is proxied by accrual earnings management and measured by calculating the discretionary accruals. The research object in this study is all entities listed on the Indonesia Stock Exchange (IDX) in the period of 2016-2019. After selecting companies based on predetermined sample criteria, the totals of sample numbers in this study is 191 companies in 2016-2019. The result of this study prove that there is no significant relationship between CSR and earnings quality. Keywords: corporate social responsibility, earnings quality, earnings management]]>
<![CDATA[PENGARUH RELATED PARTY TRANSACTIONS TERHADAP PENGGUNAAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[William Teguh]]>;
<![CDATA[Rizky Eriandani]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v14i2.4577
<![CDATA[The company's profit can be one of the factors that can determine an investor's decision to make an investment. The company's large and growing profits will surely be attractive to investors. However, the profit reported by the company does not necessarily guarantee that the reported information is the actual condition of the company. Companies can do earnings management resulting from gaps in information between company management and external parties. One of the activities that can be used as an earnings management tool is RPT. This study aims to determine whether RPT is positively related to real earnings management or accrual earnings management on manufacturing companies in Indonesia during the period between 2017-2019 that have been listed on the Indonesia Stock Exchange. The results showed that RPT has no significant effect on real earnings management or accrual earnings management. These results indicate that RPT is used not for earnings management purposes but as an efficient transaction. There are also other factors that influence earnings management such as audit quality and the number of directors.]]>
