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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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PERSEPSI AUDITOR INTERNAL TERHADAP DETEKSI FRAUD KURNIAWAN, YUANITA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

This discussion aims to provide an understanding of the internal auditor's perception of the risk of fraud. Internal auditors have a different background due to several factors such as: experience, including knowledge and competency in performing tasks, the conditions encountered, the level of professionalism that is owned, and so forth. This causes the difference in perception of the risk of fraud. Differences in perceptions of internal auditor to the risk of fraud also led to any different behavior from the internal auditor in response to the fraud that occurred. This led to the scope of the investigation also established internal auditor is different. Differences in perceptions of internal auditor to the risk of fraud should still do a check on the scope that gives confidence in the findings of fraud are generated, while running errands owned.
PERAN PRAKTEK CORPORATE GOVERNANCE SEBAGAI MODERATING VARIABLE DARI PENGARUH EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN TANYAWATI, .
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

A go public companies get their source of founding from shares selling at stock market. Therefore, manager always tries to give finance information that shows the maximum profit so the company’s value could get higher. This condition will motivate manager to do earnings management. One of way that could be used to restrict earnings management is corporate governance. The purpose of this research is to see if the corporate governance could give effect to the relation between earning management and company’s value. The object of this research is a go public banking companies that listed on the Stock Exchange in 2007-2010. Data analysis techniques that used on this research is multiple linear regressions. The result of this research is showing that managerial ownership doesn’t make effect the relation between earnings management and company’s value. On the other hand, institutional ownership, audit quality and independent commissioner make a significant effect to the relation between earnings management and company’s value.
PENGARUH STRUKTUR KEPEMILIKAN DAN TRANSAKSI PIHAK YANG BERELASI TERHADAP DAYA INFORMASI AKUNTANSI PADA PERUSAHAAN YANG TERDAFTAR DI BEI SILVIANA, LAURENT
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

This research studied the effect of ownership structure and transactions with parties who have a special relationship with the relevant accounting information. Samples in Indonesia attractive for ditelitih because of the low quality of accounting information in Indonesia, although it has adopted international accounting standards. A variable that is used is ownership structure, related party transactions and informativeness of accounting numbers. This research used a purposive sampling technique that has the criteria that manufacturing companies should publish an annual report and publish the full 2008-2010 period. This research used a sample of 68 firms in the 2008-2010 period.Techniques of data analysis using multiple regression analysis. The analysis showed that the ownership structure that uses a proven model of Changes has significant and positive impact on the accounting information. This suggests that the larger the ownership structure, the more improve accounting information. Different results found in Level model that has a positive effect and no significant effect on the accounting information. In addition, transactions with related parties which have proven to have positive effects and no significant effect on the accounting information.
EVALUASI TERHADAP SIKLUS PENDAPATAN DIVISI JASA BENGKEL PT X SERTA PENGENDALIAN INTERNALNYA SANDRA SALIM, LIEM
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Internal control is a process that is coordinated and operated in a company that has the purpose to protect the property of the company, ensuring the reliability and correctness of financial reporting. Internal controls need to be applied in a company with the intent of the goals set by the company. Type of research conducted in the form is case studies on the evaluation and internal controls over the revenue cycle X company. This research use the descriptive research and with secondary data to the system and procedures for all sales activities of the company’s operation by conducting field research with corporate leadership, corporate management, and the employees as well as documentation on the company. Based on research conducted, it can be concluded that the invoices are still to be given a number manually by the staff accounting and there is none job desk separation of service advisor who doubles function as the invoice’s maker and also receive money from invoices sales too. Therefore, this company requires an evaluation and internal control in the earning’s cycle more effective and efficient in their business operation.
PERSPEKTIF TENTANG ETIKA PROFESI MENURUT AKUNTAN PUBLIK DAN AKUNTAN PENDIDIK DI SURABAYA HARYO WIDYASMONO, FRANSISKUS
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

This study aims to determine the perception of public accountants and accounting educators on professional ethics. The analysis is based on respondents' answers obtained through a questionnaire distributed in Surabaya. The population of this research is a public accountant in Surabaya and accountants educators who work at 5 best accounting course in Surabaya that has accreditation namely A Widya Mandala Catholic University, Petra Christian University, Surabaya University, University Airlangga, STIE Perbanas. This study uses a sampling method. To examine differences in homogeneity of variance of data used Independent Sample T-Test Results of the study indicate there are differences in perceptions between public accountants and educators accountants on professional ethics. But not all the variables the study that states there are differences, there are two variables of the eight variables used in the study that states that there is no difference in perception between public accountants and educators accountants namely variable professional responsibility and integrity variables.
PERBEDAAN PERSEPSI MAHASISWA SENIOR DAN JUNIOR MENGENAI PROFESI AKUNTAN PADA PROGRAM S1 DI UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA HWI HWOA, ANG
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Accounting profession is work that has to be done in a professional and great responsibility towards the public,so that every student who will pursue this work should have the right attitudes and perceptions of the accounting profession. Therefore, when students still in the university they need to be taught to has a positive perception of accounting profession. This research used comparative with hypothesis testing aims to provide empirical evidence on differences in perceptions between senior and junior students of the accounting profession. The samples consist of senior students who have passed all internal and external courses (class of 2007 and 2008) and junior students who have passed the semester 1 (class of 2009 and 2010). The numbers of samples used by proportionate random sampling are 72 samples from senior students and 102 samples from junior students. The tool used is questionaire that contain list of statements. The results showed that there was no difference in perception between senior and junior students of the accounting profession in the bachelor of accounting at Widya Mandala Catholic University Surabaya.
INDEPENDENSI DAN KUALITAS AUDITOR INTERNAL TERHADAP TEMUAN AUDIT TRIYANTI SUBIYANTO, NOVA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The role of internal auditor is an independent appraisal function, which exists in an organization and has the objective to test and evaluate the activities of organizations that implemented. With the internal auditor, you will get the results of the audit process is in the form of audit findings. Internal Auditor is involved in an independent appraisal function within an organization. The independence is a policy which provides that a public accounting firm reasonable assurance that the auditors, at all levels or tiers, to maintain independence in accordance with the ditetapkam Public Accountants Professional Standards (SPAP). Internal auditors should have independence in conducting audits and express their views and thoughts in accordance with applicable auditing standards. The independence is very important, in order to have optimal benefits for all stakeholders. To improve the quality of auditors role in revealing the findings of the audit, internal auditors need the professional skills: the ability of individuals in performing tasks, which means qualified personnel in accordance with its internal auditor duties.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN DI SEKTOR KEUANGAN KURNIA SANTOSO, FELISIANE
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Financial statement is very important for a company in reporting the results of its performance during a given period. One of the objectives of financial reporting is to ensure that financial statement can be useful to the users. In addition to the financial statements, the users also need an audit report to see the reasonableness of a company's financial statements. The time difference between the closing date until the date of issuance of the company independent auditors' report known as the audit delay. This study aims to examine the factors that affect audit delay include the size of the company, profitability, debt to equity ratio, contingency, the size of the Firm, and the auditor's opinion. Design research is quantitative and the research object is financial sector companies that listed at Indonesia stock exchange in 2008-2010. The samples used in research as much as 66 financial sector companies chosen by purposive sampling technique. Data sources obtained from the Indonesia stock exchange. Data analysis is performed by multiple linear regression analysis. The results showed that the firm size is the only variable which significantly negative effect on audit delay. Meanwhile, the five other variables had no significant effect on audit delay.
DAMPAK E-COMMERCE TERHADAP PENGENDALIAN INTERNAL DAN PROSES AUDIT SHIELDSA WIJONO, VIRTANIA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The usage of an Internet has been developing fastly in recent years. Many companies have been increased their business competitiveness by following these developments to make cooperation and doing trade electronically, which is popularly known as e-commerce. E-commerce is defined as the ability to conduct transactions between two or more parties using computers which is connected together in networks. E-commerce on the entire transaction is conducted electronically and some corporate accounting system can be accessed by outsiders, it brings an impact for its internal control. E-commerce brings an impact for company internal control that raises new issues regarding the validity of transactions, transaction authorization, and security of company property. On e-commerce business the need of physical evidence in the form of paper will also be decreased because all the electronic documents, electronic data, electronic payments, digital signatures and electronic transactions, it saves more paper in the company environment, also known as paperless. Those changes also impact in company auditing process which is did by an external auditor because all of the evidences are in electronical proof. So external auditor has to understand the company’s accounting internal controls system to obtain reliable evidence. As a note to get an evidence, analysis evidence and to test internal control and substantive, the external auditor is required to use a software audit.
DAMPAK ENTERPRISE RISK MANAGEMENT PADA FUNGSI AUDIT INTERNAL SHELVIA, LISA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Society's growing demands for transparency, encourage each company to always be alert to risks in the activities that run the company. In the face of risk faced by the firm or the company's risk management need Enterprise Risk Management. Enterprise Risk Management is a common management application that specifically addresses strategies to address activities that pose a risk. Example of fraud committed employees. To minimize risks, it is necessary to Enterprise Risk Management is more effective so that it can increase its profit. Enterprise Risk Management is not done well will have an impact on the weakness of the internal audit function. That is, top management must play an active role in identifying, assessing, and managing enterprise risk, so that internal audit can provide assurance to the Board of Directors, Risk Management Committee, and related units in the company. With effective Enterprise Risk Management in the company can show that the main business risks have been managed well and the internal audit system has been running effectively.

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