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Deddy Kurniawansyah
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JRABA
Published by Universitas Airlangga
ISSN : 25481401     EISSN : 25484346     DOI : 10.20473
Core Subject : Economy,
Economics, Econometrics & Finance
The Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA) is a medium for exchanging information and scientific work in the field of Accounting and Business published by the Accounting Study Program, PSDKU Banyuwangi at Airlangga University. JRABA accepts original articles, article reviews, short communications, and technical reports. Published scientific works divided into two disicplines (1) Accounting and (2) Business Administration.This field is further divided into the following specific areas. 1. Business Administration : Finance, Marketing, HR Management, Strategic ` Management, Operation, Ethics, and Entrepreneurship 2. Accounting : Public Sector Accounting, Tax, Finance Accounting, Management Accounting, Audit, Informational System
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 114 Documents
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PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015) Kurniawansyah, Deddy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1 No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v1i1.46011

Abstract

The purpose for this research is totest audit tenure, auditor size, auditspecialization industry, and audit capacity stress to earning managementmanufacture industry listed in the BEI in 2010-2015. In this research, we useleverage, firms size, and ROA as Control variable. This study population wasmanufacture industry listed in the BEI in 2010-2015. This population use criteriapopulation by 703 annual reports manufacture industy. The sampling used in thisstudy a sensus method. Source of data is secondary data, obtained from annualreports of manufacture industry in BEI. This study used multiple regretion analysisto analysis data with the help of the program Partial Last Square (PLS). The resultsobtained in this study is audit tenure, and audit capacity stress has a positive effecton earning management manufacture industry. Auditor size, and auditspecialization industry has a negative effect onearning management manufactureindustry. For control variable, the results obtained is leverage, firms size, and ROAhas a positive effect on earning management manufacture industry. The resultsprovide more informed basis for investors to be more selective in investing theirfunds. To reduce earnings management practices in companies should principalsswitched auditorsperiodically or less than 3 years, and using scale big fourauditors, and has specialized audit industry
AUDITOR INDEPENDEN DAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA AUDITOR DI KAP JAWA TIMUR Kurniawansyah, Deddy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i1.46012

Abstract

The purpose for this research is to test knowledge, number's client, peer review to audit quality auditors working in KAP East Java. In this research, we use professionalism as Control variable.  This study population was auditor's working in KAP East Java of 610 independent auditor. The sampling used in this study is purposive sampling method. The source of data isprimarydata, obtained from distributed questionares directly and email to auditors working in KAP East Java. This study used multiple regretion analysis to analysis data with the help of the program SPSS 22 edition. The results obtained in this study knowledge, client, and peer review has a positive effect on audit quality auditors working in KAP East Java. For the control variable, the results obtained is professionalism has a positive effect on audit quality auditors working in KAP East Java. The results of this study are expected to increase the trust of stakeholders to independent auditors on the quality of the audit. High audit quality reduces asymmetric information and information of the financial statement becomes more relevant and reliable as a basis for decision making.
PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Dhani, Isabella Permata; Utama, A.A Gde Satia
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i1.46013

Abstract

The purpose of the research is to obtain empirical evidence about the impact of growth, capital structure and profitability to firm value. The sample in this research is manufacturing company which listed in Indonesia Stock Exchange during the period of 2013–2015. The source of the data of this research was conducted from annual report and sustainability report. This research is using quantitative approach with multiple linear regression analysis method. The result in this research found that growth effect positively to firm value, capital structure effect negatively to firm value and profitability effect positively to firm value.
MENGUAK PERMASALAHAN PERPAJAKAN ECOMMERCE DI INDONESIA DAN SOLUSI PEMECAHANNYA Pangesti Mulyono, Resha Dwiayu
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i1.46014

Abstract

This article was written to provide opinions on the taxation of e-commerce in Indonesia from the perspective of government policy by using literature study through information obtained through regulations, documents and supporting data. The purpose of writing this article is to provide feedback on e-commerce taxation that occurred in Indonesia with various types of valuations such as transactions and how e-commerce is done in order to find the gap how to levy taxation of e-commerce activities. Research method used is through the review literature review and the previous research then do the analysis to give an opinion. The result of the research is the revenue authority has an important role in realizing the full potential of e-commerce. According to SE-62 / PJ / 2013 there are four types of e-commerce. In Indonesia in the provisions of the applicable Income Tax Law is article 23/26, provided that the payment is received by a state taxpayer who does not have a P3B with Indonesia. Establishment of a regulatory body is required to monitor the traffic of communication through the internet to prevent the occurrence of crime in cyber crime.
THE EFFECT OF INTERNAL AND EXTERNAL FACTORS TO AUDIT DELAY AND TIMELINESS (Empirical Study From Real Estate, and Property Company In Indonesia) Mawardi, Rizal
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i1.46015

Abstract

ImplementasiGood Corporate Governance(GCG)yang menekankan pentingnyatransparansi dan akuntabilitas publik dalam pelaksanaan audit sehingga dalamproses audit membutuhkan jangka waktu yang cukup lama agar menghasilkankualitas opini yang baik. Informasi keuangan lebih banyak memiliki nilai bagipengguna laporan keuangan bila disajikantepat waktu.Terdapatbeberapa faktor yang menyebabkan meningkatnya waktu pengauditan (Audit Delay) yang menyebabkan penundaan kelayakan pelaporan keuangan (Timeliness). Peneliti melihat adanya faktor internal dan eksternal perusahaan yang mempengaruhi lamanya waktu pengauditan dan ketepatan waktu pelaporan keuangan. Populasi dan Sampel penelitian ini yaitu pada perusahaan yang menerbitkan Laporan Keuangan di Bursa Efek Indonesia (BEI) tahun 2012-2014. Tekhnik Analsis yang digunakan adalah menggunakan uji statistika Regresi Berganda. Hasil penelitian menunjukan bahwa faktor Internal saja yang mempengaruhi secara signifikan Audit Delay yaitu Profitabilitas, Solvabilitas dan Ukuran Perusahaan, sedangkan untuk variabel Timeliness, faktor yang mempengaruhi secara signifikan yaitu Tingkat Profitabilitas, Solvablitas dan Ukuran Kantor Akuntan Publik. Penelitian ini diharapkan mampu memberikan penambahan pandangan untuk literatur Penundaan Audit dan Ketepatan Pelaporan Keuangan.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur di BEI 2012-2014) Wijayani, Dianing Ratna
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i1.46016

Abstract

The purpose of this research was to examine the effect of intellectual capital on Return On Assets, Earning Per Share and Return On Equity. The population of this research is manufacturing companies listed on the Stock Exchange the period 2012-2014, a total sample of companies amounted to 51 samples were taken by using purposive sampling method. The method of analysis in this research is multiplelinear regression analysis. The results of this study indicate that intellectual capitalsignificant positive effect on ROA. This condition occurs because if the human resource capacity the better, it is expected to produce profitability Return on Assetsincreased. Intellectual capital is significant positive effect on EPS. This condition occurs because when intellectual capital is getting better, the public trust in the company, the better, so that the products or services offered by the company is accepted by the community and increasing revenue. Intellectual capital is significant positive effect on ROE. This condition occurs because the intellectual capital increases, the company has been using its capital more effectively to improve human resources, so that the performance of employees to generate increasing profits.
DINAMIKA USAHA PENGRAJIN REOG PONOROGO Kristiyana, Naning; Rapini, Titi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i1.46017

Abstract

The prospect of Reog's handycrafts is more exciting because Reog's art is now one of the main stays of Ponorogo tourism in national and even international scale. This study aims: Knowing the business conditions of craftsmen Reog Ponorogo, and know the problems faced by the craftsmen Reog Ponorogo. Respondents of this study are Reog Craftsmen in Ponorogo. This research uses Quantitative Descriptive research method. The sample in this study population because the population is less than 100 ie 31 craftsmen. The data were collected by questionnaire. Data analysis in the field using descriptive and quantitative descriptive explorative format. The result of the research is known that the business of reog craft is mostly done downhill. Craftsmen have pioneered the business since about 10-20 years ago. Making a reogcraft does not require higher education proved the largest number of artisans have aminimum of elementary education. The total workforce of each craftsman <20workers. The highest level of labor education is SMP. Productions made monthly can reach the sales target because most of the production is based on orders from retailers. The market share of craft reog to foreign countries such as Malaysia, Korea, America, and others. The main problem of craftsmen is the difficulty in obtaining raw materials such as peacock, tiger skin, cow leather, cow tail, horse tail and high price of raw materials, capital problem.
PEMODELAN PETA MATERIALITAS INFORMASI PADA LAPORAN KEBERLANJUTAN PERUSAHAAN (Suatu Tinjauan Mengenai Pelaporan Keberlanjutan Industri Perbankan di Indonesia) Kurniawan, Putu Sukma
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i2.46018

Abstract

Corporate sustainability report has become a new paradigm in the evolution ofcorporate reporting. This study aims to create amap of information materiality contained in the sustainability report of the banking industry in Indonesia. The method used is analyze content of sustainability reports of the banking industry in Indonesia. Data collection is done by looking for secondary data through page of Indonesia Stock Exchange or company official website. Data analysis was done descriptively by analyzing the contents of sustainability report. The analysis is done by comparing the contents of the sustainability report with the disclosure items contained in the GRI G4 reporting standard (Fourth Generation of Global Reporting Initiative), especially in GRI G4 Sector Disclosures Financial Services. The results of this study produce maps containing material information in the sustainability report of the banking industry. The results of this study may contribute to the management of the company to identify the material information that can be submitted to the company's stakeholders.
MENGUPAS PERSOALAN STANDAR AKUNTANSI KEUANGAN - GOODWIL DI BERBAGAI NEGARA : SUATU PENDEKATAN STUDI LITERATUR Kurniawansyah, Deddy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i2.46019

Abstract

This literature study explains and describes the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable in some countries, and explains the things that contradict the goodwill. This research method used qualitative with literature study. The results of this study are some countries, the concepts and rules on goodwill accounting have undergone various changes, including international accounting standards issued by the IASC. Initially goodwill is capitalized and amortized over no more than 20 years. But, along with the increasing use of fair value accounting in accounting standards, the treatment for goodwill also experienced a shift that is eliminated by the amortization method is replaced by doing impairment test to goodwill. The results of this study contribute as add to the treasury of financial accounting literature,especially accounting treatment of goodwill as intangible assets in the financialstatements of various countries such as Indonesia, America and the England
PENERAPAN IFRS DALAM PRAKTIK MANAJEMEN LABA PADA BANK PEMERINTAHAN INDONESIA Sari, Nurshadrina Kartika; Turjono, Edi; Widaninggar, Nanda
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i2.46020

Abstract

Banking sector must use accountability for report their financial statement, because external and internal users use it to evaluate the condition of the company. In other side if banks do earnings management practices it will not support for this purpose. IFRS (International Financial Reporting Standards) as the global financial standards that more accountable and transparance. This standard can push down the earnings management practice do by management. This research aims to obtain empirical evidence of IFRS implementation in earnings management practice, especially in Indonesia Government Banks during the period before and after using IFRS (2008-2015). The method of this research is using t-test by comparing data in 2008 to 2015. The result of this study indicates that there are differences in earnings management practices by management after implementation of IFRS. The contribution of this research is to get the empirical evidence related to the application of financial reporting standar based on IFRS, and producing transparency and accountable of the financial reports and decline in earnings management behavior.

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