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Jurnal Ilmiah Mahasiswa Akuntansi

JIMA
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Published by Universitas Katolik Widya Mandala Surabaya

ISSN : 23031727 EISSN : - DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ilmiah Mahasiswa Akuntansi, jurnal yang diterbitkan Jurusan Akuntansi, Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya.

Arjuna Subject : -

Articles 115 Documents

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TINGKAT KESULITAN KEUANGAN PERUSAHAAN DAN KONSERVATISME AKUNTANSI DI INDONESIA . HENDRIANTO
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 3 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

The economic crisis is inevitable in the world economy. The economic crisis is one form of uncertainty in the business world. Although it can not be avoided, the economic crisis can be predicted in advance. So, when the company experienced financial distress during the economic crisis, not the cause of the economic crisis, but the incompetence of managers of those companies. To rise from financial distress, the company needs an injection of funds from investors. The problem is how to attract investors to want to invest in companies that are experiencing financial distress. To overcome this problem, conservative method applied to recording the company noted that financial statements. Due to accounting conservatism led the company has hidden reserves that can be used when experiencing financial hardship. From the results of the discussion can be concluded that (1) management uses of accounting conservatism in order to attract investors to invest even though the company is experiencing financial distress, (2) conservatism is used to reduce the excessive optimism of management and shareholders, (3) conservatism used to be restrict managers to take action to exaggerate earnings and manipulate financial statements.

PENGARUH MASA PENUGASAN KANTOR AKUNTAN PUBLIK, KEPEMILIKAN MANAJERIAL, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS LABA YUSTINA YONATAN
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Earnings information which reported in a financial report is generally important, especially those who are using financial statements for a contract and decision making of investments. In the purpose of the contract’s perspective, earnings information can be used as basis in determining the salary alocation of an enterprise. In decision making investment’s perspective, earnings information important for investors to know more about the condition of a corporation so they became convinced to invest, therefore earnings profit information in the financial report of the company shall be qualified and in accordance with the accounting standard. This research aims to analyze the factors that affect the quality of earnings on manufacturing companies listed on the Indonesian Stock Exchange period 2006- 2010, those factors are the assignment period of public accounting, managerial ownership percentage, and size of period public accounting. Hypothesis testing in this research is multiple linear regressions. The results of this research indicates that the managerial ownership and public accounting size have positiveeffect on earning quality, means that the greater the percentage of managerial ownership, and the size of a public accounting firrm indicates that the earning information reported in the financial statements are more qualified. The assignment period of accountant public showed negative effect on earning quality, therefore the length the assignmentperiod of public accounting on an enterprise's information led to the earnings information in the financial statementsworst.

KONTRIBUSI NILAI TEKNOLOGI INFORMASI TERHADAP KINERJA PROSES BISNIS DAN DINAMIKA BERSAING EUNIKE KARUNIA SENTOSA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

In the business world, Information Technology (IT) is a very important role in determining the success of a company. Because, if it is implemented correctly will be able to assist companies in overcoming obstacles and barriers that exist within the company. Therefore, the proper way to find out how the value contribution of IT to business process performance and competitive dynamics is the concept of the value chain. This value chain concept can be used, because the firm must be consist of an activities that related each other. And the concept of value chain helps to see how the value contribution of IT in every activity of the business process. Having known how its contribution to the business process, then it can be seen how the relationship between business processes can affect the competitive dynamics. But the dynamics of competing not only influenced by the support of information technology in every business process, but also influenced by the human resources to manage IT.

RESPON AUDITOR TERHADAP KEBERADAAN TRANSAKSI E-COMMERCE SALLY BERNADETHA VINCENTIA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

E-commerce seems to do more and more companies and consumers as a result of the benefits held good for both parties involved in the transaction. E-commerce to bring influence to the world of business, including the audit function in carrying out the task they have. The existence of e-commerce transactions is to bring the virtual, where companies and consumers are not met physically, but through the internet facility. This causes difficulties internal and external auditors to obtain authentic evidence to declare the existence of fraud or financial irregularities. Auditors seem to clean up by providing an appropriate response to the presence of e-commerce. Auditor's ability to respond to both the e-commerce, while running existing functions have led to the ability to continue to provide benefits because they still have the competence despite environmental changes due to e-commerce.

FENOMENA MANAJEMEN LABA DAN UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING ANDRE NATA INDRA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Recently, companies are often faced with a problem limited funding, which make the company can no longer depend on internal funding sources only. To that, companies must seek external funding sources, which one of them can be done by a public share issue. Public share issue is also known as an IPO (Initial Public Offering). For companies that will perform the IPO, earnings management is a common step that taken to attract investors to invest in that company. Earnings management is management interference in the process of preparing financial statements in order to enhance corporate value. With the earnings management policy, later will happen a phenomenon that called underpricing, where the price of shares traded on the primary market lower than when it is traded on the secondary market.

STRATEGI PEMBERIAN INFORMASI AKUNTANSI UNTUK MENGURANGI ESKALASI KOMITMEN RIZKIANO TANJUNG
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

In thebusiness world, decision making is very influential on the future of the business. A manager of the company is required to be able to make decisions that provide benefit forthe company. But in reality, managers sometimes do their regularities in the decision making process. One of these irregularities is the escalation of commitment. Lack ofinformation held bymanagersduringdecision making processcan trigger the occurrenceescalation ofcommitment. Information that can be used by managers one of which is the accounting information. It is expected a manager can use the accounting information as a strategy in decision making process so it can reduce the occurrence of escalation of commitment. With theexistence of a dequate and accurate information, managers are expected toimplement the decision making process with the appropriate and in accordance with theproblems facedby the business project. If the manager has taken a decision in accordance with the objectives of the company, the managers have been avoided from acts of escalation of commitment.

PERANAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAPORAN KEUANGAN DAN KEPERCAYAAN INVESTOR THERESIA ADELIA SIMADIBRATA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Financial report has been used by the investors to make a decision making during investment. The best quality of financial report related with Good Corporate Governance of a company. A company must adopt and apply the principles of Good Corporate Governance. By doing these principles, the company expected to have good internal management, so they could make a better quality of financial report.Good Corporate Governance is required to control the behavior of corporate managers act in order not to benefit himself, his own so as to give investors confidence to invest. Good Corporate Governance principles are transparency, accountability, fairness and responsibility. The existence of good corporate governance, it is expected that an increase in the company's internal performance management through performance monitoring and management accountability to other stakeholders.

PENGARUH KUALITAS PELAPORAN KEUANGAN TERHADAP ASIMETRI INFORMASI DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI ARI BUDI SANTOSO
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

The study entitled Effect Of Quality Financial Reporting Information Asymmetry By Company Size As Moderating In Manufacture a Registered Company in Indonesia Stock Exchange aims to examine the effect of the quality of financial reporting of information asymmetry is moderated by firm size (size). This study uses a variable value relevance as a proxy for the in measuring the quality of financial reporting and the use of proxy-bid-ask spread for the information asymmetry variables. The data used in this study were 76 companies manufacturing a listing on the Indonesia Stock Exchange during the period 2006-2010. Data analysis technique used to test the assumption of classical and regression analysis with the help of this research program SPSS. The result known that the quality of financial reporting are moderated company size had no significant effect to information asymmetry.

DAMPAK PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN NATHALIA GOZALI
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Implementation of good corporate governance is used by companies to improve the quality of earnings by taking into account the interests of stakeholders. Good corporate governance is defined as structures, systems and processes used by the organ company to provide value-added sustainable enterprises in the long run. Benefits of implementing good corporate governance can enhance shareholder value, improve financial performance, reduce risk that may be performed by a board of commissioners with the decisions that benefit themselves and good corporate governance can increase investor confidence. The purpose of the discussion paper is to investigate the impact of the application of the principles of good corporate governance to company performance. Based on the discussions that have been done show that better good corporate governance to enhance company performance. The best the implementation of good corporate governance has links with the internal control of the company. Besides timeliness of financial reporting is a significant tool in predicting the success of a company in addition to several other financial factors. The concept of good corporate governance can produce the performance of good company.

PENGARUH TINGKAT INDEPENDENSI, KOMPETENSI, OBYEKTIFITAS, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT YANG DIHASILKAN KANTOR AKUNTAN PUBLIK DI SURABAYA LIE DAVID GUNAWAN
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Company's and the auditors profession alike are faced with severe challenges. They both have to maintain our existence in competition with the company's competitors or associates seprofesinya. The company wants unqualified opinion as a result of the audit report, in order peformanya look good in the public eye so it can run its operations smoothly. Variables used in this study were independent variables: independence, competence, objectivity, integrity and the dependent variable is the quality of audits. This study aims to analyze the influence of the independence, competence, objectivity, integrity of audit quality produced by the auditor in Surabaya. The research data obtained from questionnaires by the number of data by 35 respondents. These results indicate that the independence, competence, objectivity, integrity significant effect on audit quality. From these results: independence, competence, objectivity, integrity as a concern for the auditor in Surabaya to produce a good quality audit.

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