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PERANAN PENGGUNAAN INFORMASI AKUNTANSI PADA KINERJA UNIT BISNIS DALAM BERBAGAI TINGKATAN KOMPETISI PASAR LINDA CHRISTIANI SUDARMADJI
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

In the era of globalization demands will be quality products and services are getting older. The representation of and service to consumers with a conventional system will not be able to make a firm stand the competition, therefore the company must think to develop and utilize his strategy. One way to do that is by doing a repair on an ongoing basis. Accounting Systems Management (ASM) is an important source of information to assist managers in controlling its activities as well as reduce uncertainty environment so that the organization can achieve success. So the likelihood of occurrence of small companies that implement a failure for this information. Companies can apply ASM information as the basis for making decisions that will improve the performance of business units in different levels of market competition. The level of competition occurs due to many factors that influence, so the company must act fast in responding to those situations.

PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME TERHADAP KUALITAS AUDIT MIKHAIL EDWIN NUGRAHA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Great trust of the users of audited financial statements and other services provided by a public accountant requires public accountants to audit the quality attention it generates. This study aims to analyze the effect of independence, competence and professionalism of audit quality. Quality audit is a possibility (joint probability) in which an auditor will discover and report violations of existing clients in the accounting system. The possibility of misstatement the auditor will find depends on the auditor's understanding of the quality (competence), after it reported a misstatement of action depends on the independence of the auditor. High quality audit will produce reliable financial statements as a basis for decision making. In addition, an auditor must comply with applicable laws and regulations and should avoid any actions that could discredit the profession, this is related to the principle of professional behavior of an auditor. Object of this study is the independent auditor in Surabaya. The research data obtained from filling out the questionnaire with the amount of data as many as 47 people respondent of 21 KAP. Sampling technique using a convenience sampling. Analysis of data using a test of validity, reliability test and linear regression. These results indicate that the independence and professionalism does not have a positive significant effect on audit quality, whereas a significant positive effect on the competence of quality audit.

PENENTUAN KUALITAS AUDIT BERDASARKAN UKURAN KANTOR AKUNTAN PUBLIK DAN BIAYA AUDIT BERTY WAHYU PUTRI
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Audit quality is the probability of where an auditor discovered and reported on the existence of a breach in the accounting system auditenya. As a proxy for audit quality, the CPA firm size is frequently associated with the company's reputation. In this case, the reputation associated with its clients and resources, both human resources and wealth (assets). So that his reputation has also been considered both by the people and causes they will conduct an audit to be more careful. On the other hand, audit fees as a proxy for audit quality will depend on several factors in audit engagement, namely: financial of clients, the size of its client’s company, CPA firm size, expertise of the auditor of the industry, and the efficiency of the technology owned by the auditor. Larger audit firm are likely to cost higher fees. In this case, the premium fee which earned by a larger CPA firm size, such as The Big Four, is on 20% higher than a small CPA firm size. Many studies have shown empirical evidence that these two proxies, Firm size and audit fees, has delivered a quality audit. On one hand, a larger CPA firm size is likely will result in a higher quality audit than a small CPA firms size. This is because a larger CPA firm size has the resources of the more experienced and more loyal to his work. On the other hand, a higher audit fees is also tend to produce higher quality audit results as well. This may be caused due to the high quality of the auditor who owned by larger CPA firm size in auditing activities. As result, a high quality auditor who owned by larger CPA firm size has resulted in the higher perception of ability and experience of auditing as well. Furthermore, as larger CPA firm size has allocated more funds for their auditors, the auditors also have the ability to improve the quality of their performance.

FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTEK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI LUSI CHRISTIANA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Income smoothing is a way which done by the management company to reach certain profit targets for companies needed and private needed. Income smoothing action would be detrimental to the users of financial statements, whether principal or investors and creditors. Therefore, the writer wanted to know whether the firm size, profitability, financial leverage and dividend payout ratio will affect the management to take action income smoothing. The writer uses the population of companies that listed on the Indonesia Stock Exchange, while the sample using a manufacturing company from 2008, 2009, and 2010. The writer uses the method of purposive sampling and selecting the 60 companies in the sample study. The writer uses secondary data from financial statements of listed manufacturing companies in Indonesia Stock Exchange. The writer uses binary logistic regression methods to examine the influence of company size, profitability, financial leverage and dividend payout ratio, to income smoothing action. Eckel index results showed that 23 manufacturing companies are not included income smoothing into income smoothing and 37 manufacturing companies that are included in the income smoothing group. Based on the results of binary logistic regression analysis, firm size, profitability, financial leverage and dividend payout ratio has no effect on income smoothing action.

PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL AUDITOR TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURABAYA CHRISTINA GUNAEKA NOTOPRASETIO
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

This research was aimed to investigate the influence of emotional intelligence and spiritual auditor on the performance of auditors in public accounting office in Surabaya. The analysis was based on respondents' answers obtained through a questionnaire distributed in Surabaya. The population of this research is a public accountant who was in Surabaya. This study uses a Multiple Linear Regression, F test used to determine the effect of intelligence and spiritual emosional auditor, and the t test used to determine the effect of emotional intelligence and spiritual auditor separately to the performance of auditors. The analysis showed that emotional and spiritual intelligence auditor significant effect on the performance of auditors.

PENERAPAN PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER Putu Mega Selvya Aviana
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Accounting information systems related to the company's business activities such as classifying, recording and communicating information as a result of the end to reach a good decision for the internal parties and external parties, along with the development of technology, the accounting information system switched from manual to computerized. This paper aims to unravel the implementation of internal controls in accounting information systems and the role of internal control systems to evaluate and improve the system of accounting information. Information systems, computerbased accounting, which is where all the business processes using computerized processes. The use of accounting information systems computer-based in its implementation does not escape from the risks that occur, either intentionally risk or unintentionally risk. Companies that use information systems computer-based accounting requires that internal controls are integrated to produce the maximum, thus helping companies to minimize risks that may occur in connection with the use of computer-based accounting information systems to business processes.

FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN MANUFAKTUR DI BEI ARVIAN PANDUTAMA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

This research aims at providing empirical evidence on factor that affect obligation ratings prediction. The variables on this research consist of leverage, size, profitability, growth, maturity, secure, and auditor reputation. The sample of this research consist of 11 manufacturing firms are listed in Indonesian Stock Exchange and rated by PT. PEFINDO from 2007-2010. The type of data used in this research was secondary data. Logistic regression is used to test the hypothesis. The result of this research shows that all variables generally can be the instrument for predicting the corporate bond rating. However, only secure is significant variable determining obligation ratings. Leverage, size, profitability, growth, maturity, and auditor reputation are insignificant variables determining obligation ratings. The result of this research indicates that in general, the obligation manufacturing firms in Indonesia are investment grade.

PENGARUH LARGE BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA, AKRUAL DAN ARUS KAS PADA PERUSAHAAN MANUFAKTUR DI BEI MELITA NOVIANA SIN
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Quality earnings are earnings which may reflect the continuation of future earnings, which is determined by the components of accruals and cash flows. Book-tax differences may represent the management discretion in the accrual process to assess the quality of earnings. Persistence of earnings is one component of the predictive value of earnings and also the element of relevance that some information in the book-tax differences may affect the persistence of earnings. This study aims to examine the effect of large book-tax differences on the persistence of earnings, accruals and cash flows compared to firms with small book-tax differences and earnings persistence effect on investor expectations especially for the persistence of accruals on each sub-sample of book-tax differences. Object of study is a manufacturing company listed on the Stock Exchange in 2008-2009 with a sample of 37 manufacturing companies selected by purposive sampling technique. The results showed firms with large negative book-tax differences have persistence of the accrual component of earnings that are not much different from the firms with small book-tax differences and not proven that the stock price could reflect the persistence of earnings, accruals and cash flows but investors tend to be pessimistic about the current earnings in relation to future earnings in other words, earnings is considered to have low persistence for all sub-sample of book-tax differences.

PENGARUH INTELLECTUAL CAPITAL DAN PENGUNGKAPANNYA TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN FARMASI DI BEI) JESSIKA OKTAVIA S. JACUB
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Intellectual capital is an intangible asset used to improve corporate performance and corporate value creation. Disclosure of intellectual capital is a report issued by a company to give information for those who are not involved directly in the company. The purpose of this research are to examine the effect of intellectual capital and disclosure of intellectual capital on firm value in the pharmaceutical company listed on the Indonesia Stock Exchange (BEI). This research used independent variables of intellectual capital and disclosure of intellectual capital and the dependent variable is firm value. The sampling method used is the census since the population is the sample, which are 9 companies as the sample. This research was conducted in the period 2006-2010. Analysis of the data used is multiple linear regression with hypotheses testing of statistic F and t tests. The results of this research showed that (1) intellectual capital have a significant positive effect on firm value that suggest that intellectual capital is a power source of companies to compete in achieving competitive advantage and increase market perceptions of firm value, and (2) disclosure of intellectual capital have a significant positive effect on firm value that suggest that disclosure of intellectual capital becomes the key for value creation

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE OPERASI TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI . CECILIA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Earnings information is a component of the company's financial statements that aim to assess the performance of management, to help estimate the ability of earnings, predicted earnings, assess risks in invest. It is aware of management, so management tends to disfuctional behavior (inappropriate behavior) is to perform income smoothing to resolve conflicts that arise between management and the various stakeholders in the company. Therefore, this study aims to examine the effect of firm size, profitability, and operating leverage of income smoothing. This quantitative study aimed to examine the factors that influence income smoothing. Independent variables are firm size, profitability, and operating leverage. Firm size is measured by the natural logarithm of total assets, profitability measured by return on assets, and operating leverage is measured by the total cost of amortization and depreciation to the total cost. Object of study is a manufacturing company listed on the Indonesia Stock Exchange in 2008-2010. Samples used in the study by 67 manufacturing companies selected by purposive sampling technique. Sources of data obtained from the Indonesian Capital Market Directory. Techniques of data analysis using logistic regression.The analysis shows that firm size and leverage does not affect the operation of income smoothing, while profitability, smoothing effect on income.

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Contact Name
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Journal Mail Official
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Kota surabaya,

Jawa timur

INDONESIA