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ABIS: Accounting and Business Information Systems Journal
Published by Universitas Gadjah Mada
ISSN : 23021500     EISSN : 23021500     DOI : 10.22146/abis
Core Subject : Economy,
Economics, Econometrics & Finance
ABIS : Accounting and Bussiness Information Systems Journal, terbitan ini berisi artikel bidang ilmu Akuntansi dan Sistem Informasi yang diterbitkan secara berkala satu tahun 4 kali yaitu pada bulan Februari, Mei, Agustus dan November.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 366 Documents
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Apakah Kecukupan Pengungkapan LKPD Dipertimbangkan dalam Perumusan Opini Audit BPK? (Studi Kasus di Indonesia) Mohammad Iqbal
ABIS: Accounting and Business Information Systems Journal Vol 2, No 4 (2014): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2081.905 KB) | DOI: 10.22146/abis.v2i4.59357

Abstract

Penelitian ini bertujuan mengukur sejauh mana tingkat pengungkapan LKPD tahun 2013 dan 2014 yang memperoleh opini WTP. Penelitian ini juga bertujuan mengidentifikasi faktor-faktor apa saja yang menyebabkan diabaikannya kriteria kecukupan pengungkapan oleh auditor BPK dalam merumuskan opininya. Pengukuran tingkat pengungkapan wajib LKPD dilakukan dengan teknik   berdasarkan kriteria Government Compliance Index (GCI) yang telah dimutakhirkan  Sedangkan identifikasi faktor-faktor penyebab terjadi kasus yang diteliti dilakukandengan teknik pencocokan pola ( ) dan strategi pengembangan penjelasan tandingan ( . Hasil   membuktikanbahwa rata-rata tingkat pengungkapan wajib LKPD tahun 2013-2014 yang memperoleh opini WTP masih rendah, yaitu 53,79% dan 56,14%. Sementara itu, hasil analisis dengan teknik pencocokan pola menunjukkan bahwa auditor BPK menganggap kekurangan penyajian pengungkapan wajib bukan sebagai salah saji yang material dan memutuskan untuk tidak memodifikasi opininya. Sedangkan hasil pengembangan penjelasan tandingan menunjukkan adanya faktor-faktor lain yang turut berkontribusi menyebabkan terjadinya kasus yang diteliti, antara lain pelaksanaan prosedur pengujian pengungkapan yang tidak memadai, toleransi auditor tingkat atas terkait kekurangan pengungkapan LKPD, dan adanya tekanan politik eksternal.
ANALISIS KESIAPAN MENERAPKAN INTEGRATED REPORTING PADA INDEKS LQ-45 Adriana Adriana
ABIS: Accounting and Business Information Systems Journal Vol 2, No 4 (2014): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.667 KB) | DOI: 10.22146/abis.v2i4.59358

Abstract

This study provides an analysis related to the appropriateness of annual reports of companies registered at LQ-45 index compared to <IR> Framework. It aims to identify the readiness of the companies to apply integrated reporting. Elements needed to develop further will be also identified. Total of 76 questions are used in this study and referred to Berndt et al. (2014). Secondary data are obtained from annual reports of public companies in 2013 and included in the LQ-45 index per February-July 2014.The results of this study indicate that about 62,22% of companies are quite ready to apply integrated reporting. These companies have the average level of integrated reporting according to <IR> Framework. It also reflects the potency to develop the current reporting. In addition, companies require to evaluate their reporting such as: (1) business model; (2) governance; (3) basis of preparation & presentation and (4) strategy & resource allocation.On the basis of this study, 5 companies are recommended to consider integrated reporting as their reporting model in the future. The companies are SMGR, BMRI, PTBA, ADRO dan BBNI with the highest accodance to <IR> Framework. Those companies also need to consider principles of materiality and conciseness. Other issues can be prioritized to apply integrated reporting include financial and mining sectors.This study gives the understanding of the importance of integrated reporting as corporate reporting model. It can be considered for public companies in Indonesia to apply integrated reporting. Lastly, it can contribute to the development of integrated reporting in Indonesia
PENGARUH DIMENSI NILAI PERSEPSIAN TERHADAP NIAT PERILAKU PENGGUNA; STUDI PADA PENGGUNA FITUR APLIKASI MOBILE BERBAYAR Irna Selviana
ABIS: Accounting and Business Information Systems Journal Vol 2, No 4 (2014): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.006 KB) | DOI: 10.22146/abis.v2i4.59359

Abstract

Penelitian ini bertujuan untuk melengkapi penelitian sebelumnya dan menguji model yang mengintegrasikan antara komponen nilai-nilai yang ada dalam Theory Consumption Value dan variabel nilai moneter dalam adopsi teknologi informasi dan komunikasi untuk menjelaskan niat perilaku. Objek penelitian ini adalah masyarakat pengguna fitur aplikasi mobile berbayar. Data dikumpulkan melalui kuisioner online, dari survey online yang dilakukan diperoleh data sebanyak 142 yang kemudian diuji menggunakan statistic deskriptif, uji validitas, uji reliabilitas dan Structural Equation Model (SEM) berbasis varian untuk menguji hipotesis dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa nilai fungsional, nilai sosial, nilai emosional, nilai epistemis, dan nilai moneter berpengaruh positif terhadap nilai persepsian. Nilai persepsian berpengaruh positif terhadap niat untuk menggunakan dan niat untuk memberikan Positive Word of Mouth (PWOM). Penelitian ini juga memverifikasi bahwa nilai persepsian merupakan konstruk yang bersifat multi-dimensional dimana setiap dimensinya memberikan dasar bagi individu dalam membentuk sebuah penilaian yang bersifat menyeluruh untuk proses pengambilan keputusan mengenai niat perilakunya.
PENGARUH MEKANISME TATA KELOLA TERHADAP PROBABILITAS KEBANGKRUTAN DAN MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Joko Nugroho
ABIS: Accounting and Business Information Systems Journal Vol 2, No 3 (2014): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.729 KB) | DOI: 10.22146/abis.v2i3.59360

Abstract

This study aimed to find effect of corporate governance mechanism on probability of bankruptcy and earnings management in manufacturer companies registered in Indonesian Stock Exchange from 2012 to 2013. The populations of study were manufacture companies registered in Indonesian Stock Exchange, while samples were taken by method of purposive sampling. Total samples of this study were 106 companies. Based on the results of testing which had been conducted, it is concluded that institutional ownership had positive effect on earnings management, proportion of independent board of directors had positive effect on probability of bankruptcy, audit tenure had negatif effect on earnings management, and probability of bankruptcy did not effect on correlation between corporate governance and earnings management, but affected earnings management by individually.
PENGARUH FAKTOR-FAKTOR TEKNOLOGI INFORMASI, INTERAKSI, DAN MOTIVASI TERHADAP KEMAMPUAN AUDITOR DALAM BERBAGI PENGETAHUAN Nabella Duta Nusa
ABIS: Accounting and Business Information Systems Journal Vol 2, No 3 (2014): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.761 KB) | DOI: 10.22146/abis.v2i3.59361

Abstract

Penelitian ini bertujuan untuk menganalisis faktor yang dapat mempengaruhi kemampuan auditor dalam berbagi pengetahuan. Secara khusus, penelitian ini membagi faktor-faktor tersebut menjadi tiga kelompok: faktor teknologi informasi, kelompok faktor interaksi (terdiri dari iklim organisasi, pendampingan, konflik dan ambiguitas peran), dan kelompok faktor motivasi (terdiri dari penghargaan organisasional, keuntungan timbal balik, kesenangan dalam membantu orang lain, keyakinan-sendiri terhadap pengetahuan). Pembangunan model penelitian didasarkan pada beberapa teori, antara lain Mentoring Theory, Economic Exchange Theory, Social Exchange Theory, dan Social Cognitive Theory. Objek penelitian ini adalah auditor Kantor Akuntan Publik (KAP). Data dikumpulkan melalui penyebaran kuesioner dan kuesioner yang kembali sebanyak 82 buah. Metode analisis statistik yang digunakan adalah metode Structural Equation Modeling (SEM).
STUDI KOMPARATIF PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH DAERAH: PENDEKATAN RISET CAMPURAN Pajaruddin Ibrahim
ABIS: Accounting and Business Information Systems Journal Vol 2, No 3 (2014): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.792 KB) | DOI: 10.22146/abis.v2i3.59362

Abstract

Tujuan penelitian ini adalah memberikan bukti empiris terkait penerapan akuntansi akrual pada pemerintah daerah di Indonesia. Penelitian ini membandingkan penerapan akuntansi akrual di Kota Semarang dan Kota Palopo. Penelitian ini akan menggunakan metode penelitian campuran. Desain yang digunakan adalah exploratory. Pada fase kualitatif dilakukan wawancara kepada 13 orang responden yang mewakili Pemerintah Kota Semarang, Pemerintah Kota Palopo, Komite Standar Akuntansi Pemerintahan dan Akademisi. Analisis tematik digunakan untuk menjawab pertanyaan penelitian. Pada Fase Kuantitatif dilakukan penyebaran kuisioner kepada 124 pengelola keuangan di Kota Semarang dan Kota Palopo. Proses penerapan akuntansi akrual di Kota Semarang jauh lebih baik dibandingkan dengan penerapan akuntansi akrual di Kota Palopo. Kemauan berinovasi menjadi kunci kesuksesan Kota Semarang. Kota Palopo terjebak pada fenomena prokrastinasi. Fenomena prokrastinasi juga terajadi pada kebanyakan pemerintah daerah di Indonesia. Mekanisme koersif, mimetik dan normatif eksis pada penerapan akuntansi akrual di Kota Semarang dan Kota Palopo. Berdasarkan hasil analisis faktor, berhasill diidentifikasikan atau ditemukan ada 5 (lima) faktor yang mempengaruhi penerapan akuntansi akrual yaitu: Faktor aturan, Faktor sumber daya manusia, Faktor komitmen pimpinan, Faktor strategi implementasi, Faktor karakteristik organisasi. Secara kumulatif, variasi seluruh item yang ada mampu dijelaskan oleh kelima faktor adalah sebesar 70,706 persen, sisanya sebesar 29,294 persen dijelaskan oleh faktor lainnya di luar dari kelima faktor tersebut.
Pengaruh Informasi Lingkungan dan Sosial terhadap Keputusan Manajer (Studi Eksperimen di PT Hanjaya Mandala Sampoerna, Tbk) Wulan Dari
ABIS: Accounting and Business Information Systems Journal Vol 2, No 3 (2014): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.609 KB) | DOI: 10.22146/abis.v2i3.59363

Abstract

Currently, social and environmental issues emerge in business and accounting literature. Previous accounting studies, however, only focused on how external parties (investors) used this information. Different with majority of previous studies, the currently study examines whether managers, as internal users, consider social and environmental information in their project evaluation decision. The study is experimental study from managers in PT Hanjaya Mandala Sampoerna, Tbk, affiliate company of Philips Morris International in Indonesia. Built on the stakeholder theory, this study hypothesis’s that managers as internal party consider social and environmental information.
PENGKLASTERAN PEMERINTAH DAERAH DI JAWA DAN BALI BERDASARKAN VARIABEL SOSIOEKONOMI (KOMPARASI LAPORAN KEUANGAN DAERAH) Baidori Baidori
ABIS: Accounting and Business Information Systems Journal Vol 2, No 3 (2014): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1887.114 KB) | DOI: 10.22146/abis.v2i3.59364

Abstract

Analysis towards financial statements of a government will be more optimal if itcompared with the similar benchmarking partners. Initiative of the localgovernment benchmarking formation has been done by Ritonga and Priyambodo(2014) through clustering model. This study aims to cluster local government inJava and Bali using K-medoids method, and then compare the clustering resultswith the study results of Priyambodo and Ritonga (2014). This study uses K-medoids method for clustering local government. Data used in this study aresocioeconomic variables contained in the allocation component of DAU. Based onthe data analysis, there were obtained five clusters of municipality and six clustersof district governments. Factor that shows a significant difference in themunicipality cluster is PDRB per capita, while in the district government cluster isthe PAD. The test results towards the criteria of cluster internal quality usingDavies-Bouldin Index (DBI) and the Silhouette index (SI) showed that theclustering results of Priyambodo dan Ritonga (2014) on municipal government isbetter than the results of this study, whereas the result of district governmentclustering in this study is better than the study results of Priyambodo and Ritonga(2014).
EVALUASI PENGANGGARAN DAN PELAKSANAAN ANGGARAN ORGANISASI SEKTOR PUBLIK (STUDI PADA LEMBAGA ILMU PENGETAHUAN INDONESIA) Ika Aristiowati
ABIS: Accounting and Business Information Systems Journal Vol 2, No 2 (2014): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.03 KB) | DOI: 10.22146/abis.v2i2.59365

Abstract

This study aims to get in-depth understanding on budgeting and budget execution carried out by Working Unit (Satker) of Social Sciences and Humanities (IPSK) of LIPI for 2014 period, which including processes, problems, and the efforts taken. The other aim is to obtain evidence regarding the existence of isomorphism and identify the dominant isomorphism pressure found in the practice of budgeting and budget execution in IPSK working unit of LIPI. The theory development and interpretation of this study are based on the theories of public sector budget, accounting behaviour, and institutional isomorphismThe sample used in this study consisted of researchers and financial managers who understand and directly involved in the processes of budgeting, budget execution and becomes parties who often have different perceptions in terms of budget on IPSK working unit of LIPI. This study uses qualitative method with case study approach. Analysis of qualitative data towards the interview results is conducted with thematic analysis, while the concept of Logic Model and Program Logic Model were used to analyze the practice of budgeting.The study results showed that IPSK working unit of LIPI for 2014 period has met the requirements on budgeting and budget execution according to the prevailed regulations. In addition, there are still many problems in budgeting and budget execution within IPSK working unit of LIPI, especially in its relation to human behaviour. Concepts of Logic Model and Program Logic Model were proved to be relevant to mediate differences in perceptions that arise between researchers and financial managers in the process of budgeting and budget execution. The analysis also shows that there is isomorphism existed in budgeting and budget execution conducted by IPSK working unit of LIPI, which is more dominant than coercive, mimetic, and normative pressures.
EVALUASI KEWAJARAN PEMBELANJAAN DAERAH DENGAN MENGGUNAKAN ANALISIS STANDAR BELANJA (STUDI PADA PEMERINTAH KOTA JAMBI) Kamadie Sumanda Syafis
ABIS: Accounting and Business Information Systems Journal Vol 2, No 2 (2014): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.042 KB) | DOI: 10.22146/abis.v2i2.59366

Abstract

This study aimed to evaluate expenditure of Kota Jambi using analysis of standard expenditure/spending (ASB). This research is a case-based study with a qualitative approach . The research methodology is a document review and focus group discussion. Data used the analysis of standard spending-related regulation, public policy budget, while the budget ceiling priority, document of budget implementation changes, year of 2013-2014. Data were analyzed using simple regression.ASB models for socialization (dissemination) to the government of Jambi is total expenditure = 73.403.276 + 287.015 (the number of participants x number of days). Model ASB activities coaching/mentoring to the City of Jambi is total expenditure = 152.176.202 + 123.155 (the number of participants x number of days). There is only one activity that has nominal budget above the maximum limit that is the socialization of town planning regulations. ASB implementation in Kota Jambi can be applied. Based on the existing data and systems in Kota Jambi, both in 2013, 2014 and subsequent fiscal years.

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