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INDONESIA
Berkala Ilmiah Mahasiswa Akuntansi
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Berkala Ilmiah Mahasiswa Akuntansi, merupakan jurnal yang diterbitkan Jurusan Akuntansi, Fakultas Binis, Universitas Katolik Widya Mandala Surabaya
Arjuna Subject : -
Articles 63 Documents
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PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN DALAM LAPORAN TAHUNAN STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI LEO, JENNY
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The company's annual report is a management responsibility for the management of funds from creditors or the owners of capital. The company's annual report provide the financial and non-financial organizations related to the interaction with the physical and social environment.Disclosure supported by good corporate governace mechanisms need to be balanced between the positive information and negative information. This study aims to analyze whether ownership concentration variables, firm size, the composition of the board of commissioners, industry specialization Public Accountant and the audit committee affects the company's annual report disclosure index of manufacturing companies listed on the Indonesia Stock Exchange in 2008-2010. The results showed that firm size and composition commissioners effect to the company's annual report disclosure index. The concentration of ownership, industry specialization Public Accountant and the existence of an audit committee does not affect the company's annual report disclosure index
PERAN FAKTOR INTERNAL DAN EKSTERNAL TERHADAP AUDIT DELAY SUGIARTO, ROBBY
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The accuracy of financial statements is influenced by internal and external factors. Internal factors consist of profitability, solvency, and the size of the company, while external factors consist of size public accounting firm, the auditor's opinion and the existence of the audit committee. Profitability announcement contains good news that management will tend to report on time and if the earnings announcement contains bad news, the management tends not to report on time. Accuracy submission of financial statements determined by the size of solvency. The lower the solvency of the more precise delivery of the financial statements, whereas the higher solvency is increasingly less precise delivery of the financial statements. Audit delay will be longer if the size of the company being audited increase. This relates to the increasing number of samples to be taken and the more extensive audit procedures that must be followed. Companies audited by KAP the big four audit will have a shorter delay than the KAP companies audited by non-big four. The company received a qualified audit opinion indicates a longer delay than that received unqualified opinion. The research objective discussions on the role of internal factors, namely firm profitability, solvency, and the size of the company and the role of external factors, namely firm size public accounting firm, the auditor's opinion, the existence of the audit committee of the duration of completion of the audit.
RISIKO MANAJEMEN DAN RISIKO GOVERNANCE DENGAN PERENCANAAN AUDIT SANTOSO, GUNAWAN
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The successful completion of the audit engagement is determined by the quality of the audit plan prepared by the auditor. This suggests that the lower the risk of corporate governance faced by auditors, the audit planning requires a long time and conversely, the higher the risk of corporate governance faced by auditors, the audit plan does not require a long time. Alternatively, effective corporate governance mechanisms or whether the client is not a risk to the auditor in considering when planning the audit. Low risk of earnings management, corporate governance related to audit planning. Corporate governance will be able to reduce earnings management undertaken by the company management. In addition, the system of good corporate governance can provide effective protection to shareholders and creditors.
PERAN SIKAP PROFESIONALISME AUDITOR INTERNAL DALAM MENGUNGKAPKAN TEMUAN AUDIT NATALIA, DEVINA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Nowadays the growth of business is increasing, it shows with many companies establish. Company is established to gain profits and make it keep survive. Company does many efforts to reach it. Internal auditor is needed by company during reach its purposes, with gives systematic discipline approaching to evaluate and to increase risk management effectiveness, controlling and manner process. During their operational, auditor internal often finds auditors findings. For reach those results, internal auditor should has professional characteristic. Internal auditor is expected to apply and support main principals of professionalism, such as : integrity, objectivity, secrecy, and competency. This research is to learn and know the professional’s role of internal auditor to auditors finding. Professional auditor will resulting good quality and correct findings, details, high accuracy and internal auditor must give their best loyalty to the company.
RANCANGAN SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI SIKLUS PENGGAJIAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PERUSAHAAN DISTRIBUTOR MINUMAN RINGAN BERKARBONASI DI SURABAYA ROSALINA, IRENE
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

PT X is a carbonated soft drinks distributor company in Surabaya. Up till now, this firm is using a manual system for payroll cycle, which is no longer adequate because it cannot fulfil the need of payroll information. The information obtained was often inaccurate and to get it, it needed a lot of time and human resource. Therefore, a computerized accounting information system which could fulfil the need of the firm about some accurate and prompt information that could minimize the mistakes occurred in the firm was designed. This research was a descriptive research through a case study. The qualitative data used was from the internal resource, in the form primary data obtained from the research source. The methods used were introduction study, field study including observations, interviews and documentations. The results of this study produces output design, input design, database design, control of input and output, analysis and discussion of the conceptual design of a Data Flow Diagram and ERD data modeling and physical design of the design of output, input, database, control the output and input. It is expected that the cycle of accounting information systems are computerized payroll and wage, salary data and information on wages can be obtained in a timely and accurate, and can minimize the errors that occur so as to improve internal control.
PERANAN LOCUS OF CONTROL DAN JUSTICE TERHADAP ESKALASI KOMITMEN DALAM PENGAMBILAN KEPUTUSAN PENGANGGARAN MODAL LOEKMAN, ANDREW
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Large and small companies use the capital budgeting as one of the first steps in carrying out business activities. Performance throughout the company infrastructure directly related to the preparation of the capital budgeting. As a result of conflicts of interest arise when an individual is contracted to act in an effort to meet the economic interests of the company, while the individual is motivated to maximize its own economic interests. Locus of control and justice is one system that acts as a watchdog and protector for the company's internal systems as well as the individual who is in the company. The system is set up not merely to protect the other systems, but also to protect individuals from injustice that often occurs when a company has a number of relative human resources many. Locus of control as an action in which individuals connect the events in his life by the actions or forces beyond his control. The concept of locus of control has a theoretical background in social learning theory. Escalation of commitment is the improvement of the previous decision despite evidence that the decision was probably wrong. Justice is justice in that organization refers to the fairness (equity) in the workplace and is composed of distributive, procedural and interactional justice. Interactional justice as the degree to which people are affected by the decision capital budgeting being run with dignity and respect,
LAPORAN BIAYA KUALITAS SEBAGAI UPAYA PENGENDALIAN KUALITAS PRODUK DALAM RANGKA MENINGKATKAN DAYA SAING PERUSAHAAN SUTANTO, STANLEY BOBBY
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Improving the quality of management in an effort to help improve the competitiveness of enterprises, as well as help the company remain competitive and continue to exist in a highly competitive business world. Companies can use to report the cost of quality control and quality cost information can be used by managers to assist in decision making. The company is not only concerned with such a large volume of sales in order to achieve maximum benefit, but should be more oriented towards improving the quality of products that can give satisfaction to the consumer. Consumer satisfaction is obtained from the company's efforts to improve the quality and control of product quality. With the company's ability to provide satisfaction to the consumer who buys a quality product, then in the long run the company will achieve optimal benefit. Thus the company can improve the competitiveness of enterprises in terms of sales and market share gains.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STOCK REPURCHASE PADA PERUSAHAAN MANUFAKTUR DI BEI ADITYA MASTAN, ALOYSIUS
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

stock exchange which has been owned by the shareholders. Stock repurchase is one to use retained profits of the company. This study aimed to examine the effect of excess capital, price earnings ratio, and leverage to repurchase stock. The research design was quantitative with the hypothesis. Object of study is a manufacturing company listed on the Indonesia Stock Exchange the period 2005-2010. The analysis technique used is multiple linear regression. The type of data used quantitative data in the form of Balance Sheet December 31, 2005 to 2010, income tatement, cash flow statement for the year ended December 31, 2005-2010 and qualitative data in the form of notes to the financial statements of 2005-2010 and the statement of changes in equity. Sources of data obtained from the IDX website. Data analysis techniques using multiple linear regression. The analysis showed that no excess cash flow positive effect on stock repurchase, this is because the company can not generate cash flows that can be distributed to shareholders. Price earnings ratio is not a positive influence on stock repurchase, this is because the company generates profits, causing a small decrease in the value of shares in the future. Leverage positive influence on stock repurchase repurchase because it can be used to distribute excess cash to shareholders and when the company distributes capital will reduce equity and increase the leverage ratio.
ANALISIS DAN PERANCANGAN SISTEM INFORMASI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG BERGERAK DI BIDANG PLASTIK PRADIPTA WARGONO, CHRISTIAN
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

PT Multiplast Indojaya is a manufacturing company engaged in the manufacture of objects made of plastic material. PT Multiplast Indojaya have difficulty in the recording inventory because during the using manual system in the process of purchasing raw materials, supporting materials, and manufacturing to production expenses to be sent to the distributor. The use of a manual system on PT Multiplast Indojaya was in adequate because the resulting information is often inaccurate and requires much time and effort to obtain the desired information. Therefore, the purpose of this study was to analyze for weaknesses in the existing system and to design the system inventory in PT Multiplast Indojaya and control the purchase of raw or support materials, production processes and finished goods spending. This study is a descriptive study with qualitative data types with data from internal company sources. Design inventory system information PT Multiplast indojaya include systems analysis, conceptual design phase of physical design. The results of this study produced an analysis of the conceptual design of a data flow diagram and ERD data modeling and physical design and physical form of the design output. The study is expected to address solving the problems inventory system that existed at the company.
FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI BEI SURYA PRASETYO, HENDRA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Company is an entity cannot separated from the societal environment (stakeholders), thus the company should capable to give the satisfactory services for the sake of stakeholders by means of satisfying the information needs related to the business activities of the company. The efforts of company in satisfying the information needs of stakeholders are not enough just by means of obligatory disclosures only, but, rather given the voluntary disclosures in annual reports. This research had the purpose to test the influential factors to the voluntary disclosures. The independent variables taken were company size, capital structure, public ownership, company age, and profitability. The research objects were the basic and chemical industrial companies listed in the Indonesian Stock Exchange in 2008-2010. Samples used in the research were as many as 18 basic and chemical industrial companies selected by the purposive sampling technique. Data sources were obtained from the annual reports given respectively in the period of 2008-2010. Data analysis technique used the multiple-linear-regression.The result of the research indicated that the company size had effect on the voluntary disclosures. Capital structure, public ownership, company age, profitability had no effects on the voluntary disclosures.

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