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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
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Articles 13,824 Documents
 12   13   14   15   16 
PENGARUH PERBEDAAN ANTARA LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia) Pungki Arfiyanto
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The focus of this study is to see  the relationship between accounting earnings and fiscal earnings with earnings persistence. I also examine earnings persistence using book-tax differences betwen accounting earnings and fiscal earnings, I tested whether positive book-tax differences and negative book-tax differences can be used to measure earnings persistence. I find that companies with positive book-tax differences and negative book-tax differences have significantly less persistence earnings. Therefore this research finds that book-tax income differences has the ability to detect earnings quality, which is the persistence of future earnings. This study also analyzed the role of book-tax differences in indicating the persistence of earning one period ahead in manufacturer company that listing in Indonesian Stock Excange ( IDX) since 2008 until 2010. Data that used in this research is financial statements from each company, publized through website www.idx.co.id. Analysis method that used in this research is quantitative method with multiple regression. Sampling method that used is purposive sampling. Variables that used in this research are earning before income tax one periode ahead as Y and earnings before tax at this period.as X. This research also using book-tax differences as moderating variable.The results of this study concluded that positive book-tax differences have negative significant toward to earning before income tax one period ahead. It showed that firms with large positive book-tax differences have earnings that are less persistent than firms with negative book-tax differences.Keyword: persistence of earning, earning before tax one periode ahead, multiple regression, moderating variable, Book-tax difference, deferred tax expense.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN YANG TERDAFTAR di BURSA EFEK INDONESIA Galuh Nur Fitri B.S; Bambang Subroto
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study examined the effect of Good Corporate Governance (GCG) to disclosure of Corporate Social Responsibility (CSR). Board size, frequency of board meetings, board independence, audit committee size, frequency of meetings of the audit committee, the audit committee competence, managerial ownership, institutional ownership, foreign ownership, and the concentrated ownership is a proxy of corporate governance mechanisms. Tests were conducted at 65 public companies in Indonesia Stock Exchange that perform social responsibility disclosure in the Annual Report reporting period in 2011. These results indicate that the mechanisms of good corporate governance which affect the disclosure of Corporate Social Responsibility is concentrated stock ownership factor. As for the other factors such as board size, frequency of board meetings, board independence, audit committee size, frequency of audit committee meetings, audit committee competence, managerial ownership, institutional ownership and foreign ownership are not significantly influence on the CSR disclosure companies in Indonesia. The implications of this research for policymakers warned that should the implementation and reporting obligations of social responsibility by supporting policies are also followed. Another important implication of the need for improvement of the system of corporate governance and reporting in accordance with the implementation of social accountability. Keywords: Corporate Social Responsibility (CSR), Characteristics of Good Corporate Governance (GCG), the Board, Audit Committee, Shareholding Structure.
PENGARUH PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Studi Kasus atas Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Malang Utara) Listania Triwigati; M. Khoiru Rusydi
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui gambaran mengenai penerapan sistem administrasi perpajakan modern di lingkungan KPP Pratama Malang Utara dan untuk mengetahui pengaruh dari penerapan sistem administrasi perpajakan modern di KPP Pratama Malang Utara terhadap tingkat kepatuhan Wajib Pajak. Data penelitian ini diambil dari data primer melalui kuesioner. Kuesioner yang disebar sebanyak 43 buah kepada Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Malang Utara yang dikhususkan kepada karyawan atau konsultan pajak Kantor Konsultan Pajak dan Kantor Akuntan Publik di kota Malang. Penelitian ini menggunakan analisis regresi linier sederhana dalam menganalisis variabel-variabelnya. Hasil penelitian menunjukkan bahwa nilai yang siginifikan dari variabel persepsi sebesar 0,000. Artinya bahwa penerapan sistem administrasi perpajakan modern memiliki pengaruh signifikan terhadap Kepatuhan Wajib Pajak. Selanjutnya diperoleh nilai koefsien korelasi (R) 0,681 dan koefisien regresi (R2) sebesar 0,451 menunjukkan bahwa penerapan sistem administrasi memiliki pengaruh terhadap kepatuhan Wajib pajak sebesar 45,1% dan 54,9% sisanya dipengaruhi oleh faktor lain. Kata kunci:      Penerapan Sistem Administrasi Perpajakan Modern, Kepatuhan Wajib Pajak
PENGARUH INTERNAL CONTROL DAN INTERNAL AUDITOR TERHADAP AKUNTABILITAS DI UNIVERSITAS BRAWIJAYA (Studi pada Fakultas dan Program di Universitas Brawijaya yang telah di audit oleh Satuan Pengendalian Internal Universitas Brawijaya tahun 2012) Anastasia Rasia Rahma Kresiadanti
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Accountability is foundation of public service and university is one of public sector organization which is the main function is service. This is research focus an effect of internal control and internal auditor toward accountability in University of Brawijaya. Thus objective is internal control and internal control in forming accountability which is based on good governance. This research uses eight faculty and program in University of Brawijaya as research sample. The independent variable is internal control and internal auditor while dependent variable is accountability. Nonparametric research is used because the sample amount is small. Before nonparametric research, validity and reliability must be done. The research findings indicate, the both independent variable, internal control (represented by faculty and program which is already audited by Satuan Pengendalian Internal/SPI) and internal auditor (represented by SPI Universitas Brawijaya) must be built in order to create good university governance. Keywords: Internal Control, Internal Auditor, Accountability.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan yang Tercatat di Bursa Efek Indonesia) Arifani, Rizky
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study examined the effect of corporate governance on financial performance of the company. Good corporate governance was identified by the number of audit committee, the proportion of managerial ownership, the proportion of institutional ownership, and the proportion of independent commissioners. Indicators of financial performance were measured by return on equity (ROE). The sample used 186 companies from a population of 347 companies listed on the Indonesian Stock Exchange which issued  GCG reports with total of observation data 372 in period 2010-2011. The sample was determined using proportionate sampling method. The study used multiple regression analysis and processed using SPSS. The results showed that there was significant effect between audit committees, institutional ownership, and independent commissioner to financial performance. However it was not found that managerial ownership had an influence on financial performance. Keywords: good corporate governance, financial performance, return on equity (ROE)
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN UNDANG-UNDANG NO 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Auditor Kantor Akuntan Publik di Jawa Timur) Armadyani Kusumawati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Beberapa tahun terakhir masyarakat mulai mempertanyakan kredibilitas dari profesi auditor. Hal ini seiring maraknya kasus yang menimpa profesi auditor, seperti Enron dan Kimia Farma. Kasus tersebut kemungkinan berhubungan dengan kompetensi dan independensi. Pemerintah Indonesia mengesahkan Undang-Undang Akuntan Publik untuk mengatasi permasalahan kompetensi dan independensi. Penelitian ini menelusuri pengaruh kompetensi dan independensi terhadap kualitas audit, serta memeriksa pengaruh kompetensi dan independensi melalui variabel moderasi yaitu Undang-Undang No 5 Tahun 2011 tentang Akuntan Publik. Populasi dari penelitian ini adalah seluruh auditor Kantor Akuntan Publik di Jawa Timur. Peneliti memilih convenience sampling. Berdasarkan metode pemilihan sampel, peneliti mendapatkan 95 responden auditor Kantor Akuntan Publik di Jawa Timur. Data penelitian ini dianalisis menggunakan analisis regresi berganda dan uji interaksi dalam hubungan moderasi. Hasil penelitian menunjukkan bahwa kompetensi dan independensi  berpengaruh terhadap kualitas audit. Sementara itu, variabel Undang-Undang Akuntan Publik bukanlah variabel moderasi yang mempengaruhi hubungan kompetensi maupun independensi terhadap kualitas audit. Kata kunci      : Kompetensi, Independensi, Undang-Undang Akuntan Publik, Kualitas Audit
AUDIT OPERASIONAL ATAS FUNGSI PEMASARAN (STUDI KASUS DI ASURANSI JIWA BERSAMA BUMIPUTERA 1912 KANWIL SURABAYA) Ayu Dwi Rahmaniyah; Roe khudin
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini dimaksudkan untuk menilai efektifitas dan efisiensi kinerja pemasaran pada Asuransi Jiwa Bersama (AJB) Bumiputera 1912 Kanwil Surabaya, serta untuk mengetahui penyebab terjadinya inefektivitas dan inefisiensi dalam kegiatan operasi perusahaan khususnya fungsi pemasaran, memberikan saran atau rekomendasi terhadap setiap temuan audit agar dapat diambil tindakan perbaikan. Area pemasaran dapat terdiri dari: lingkungan pemasaran, strategi pemasaran, organisasi pemasaran, sistem pemasaran, produktivitas pemasaran, dan fungsi pemasaran lain. Audit operasional merupakan suatu proses yang sistematis dari penilaian efektivitas, efisiensi, dan ekonomisasi operasi suatu organisasi yang ada di bawah pengendalian manajemen dan melaporkan kepada orang yang tepat hasil dari penilaian dan rekomendasi untuk perbaikan. Penilaian kinerja didasarkan pada suatu kriteria yang ditetapkan kemudian dibandingkan dengan kriteria aktual yang ada dalam organisasi tersebut. Penelitian ini berbentuk studi kasus dengan menggunakan metode deskriptif, melalui studi pustaka dan studi lapangan yang antara lain berupa wawancara, observasi dan kuesioner. Penilaian efektivitas dan efisiensi kinerja pemasaran dianalisis dan dievaluasi dengan membandingkan antara criteria, causes, dan effect. Berdasarkan hasil penelitian dapat disimpulkan bahwa aktivitas pemasaran sudah berjalan efisien namun belum sepenuhnya efektif. Untuk ini AJB Bumiputera 1912 Kanwil Surabaya harus terus berupaya memperbaiki kinerja fungsi pemasarannya.   Kata kunci: audit operasional, efektivitas, efisiensi, fungsi pemasaran
PERSEPSI AUDITOR BKM DENGAN PEMAKAI LAPORAN KEUANGAN BKM TENTANG EXPECTATION GAP DALAM HAL INDEPENDENSI, KOMPETENSI AUDITOR, PERAN DAN TANGGUNG JAWAB AUDITOR Fakhrial Firdausy Alhaq
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research purpose  to examine whether or not there’s a significant difference in perceptions between Auditor BKM with  financial statement users in terms of independence, auditor competency, role and responsibilities of auditors. Methods used  in this research is form of  survey methods.  Sampling was  done using purposive sampling technique. The data used  in this research is form of primary data  through a survey  questionnaire that  was  distributed  directly  to the respondents.  Perceptions of respondents measured  from  the answers  to  the questions  in the questionnaire  using  an  interval  size from Likert scale. Validity tests using the  Pearson  Product Moment  Correlation.  Reliability tests  using Cronbach's Alpha technique and Normality tests using Kolmogorov Smirnov One-Sample Test. To test the hypothesis using Independent sample t-test. Based on the results of hypothesis testing showed that the expectation gap between auditors of BKM  with financial statement users in terms of independence,  auditor competency,  role and  responsibilities of  auditors.  Auditor  BKM  have a higher perception in terms of independence, Auditor Competency, Role and Responsibilities of Auditors compared to financial statement users of BKM. Keywords:  expectation  gap,  perception,  auditors,  financial statement users,  independence, auditor competencies, role and responsibilities of auditor.
THE IMPLEMENTATION OF CREATING SHARED VALUE (CSV) AS A REFERENCE FOR CSR DEVELOPMENT BASED ON SOCIAL ENTREPRENEURSHIP (CASE STUDY AT PT NESTLE INDONESIA) Nuruddin Ahmad Dwiputra, SE
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Nestle is multinational company which is very concerned with the quality and usefulness of the product with the creation. One of the main Nestle CSV programs is the Rural Development that aim to improve the quality of life Dairy Farmers. This study aims to understand the implementation of the Nestlé CSV program in rural development sector as a reference to formulate an alternative CSR activities based on social entrepreneurship. This study use a qualitative descriptive method that using two case studies on the Nestle partner namely Jabung Agro Niaga Cooperative and Pujon SAE Cooperative. The data used for this study using primary and secondary data, such as the results of the interviews conducted with the managers of both cooperatives and corporate reports and other publication. This study concluded that Nestle has actually implement the rural Development program to improve the quality of life of dairy farmers. And the success of the Nestle CSV can be used as guidelines for creating another CSR program based on Social Entrepreneurship. Keywords : CSR. Creating Shared Value, Community Development, Social Entrepreneurship
SISTEM PENGENDALIAN INTERNAL PADA PENGELOLAAN PERSEDIAAN DI TOKO TANABANG JILBAB MALANG Gita Apriyandhani
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tujuan penelitian ini adalah mengetahui sistem pengendalian internal pada pengelolaan persediaan yang berjalan di Toko Tanabang Jilbab Malang. Metode penelitian yang digunakan adalah studi kasus. Dengan metode ini, penulis memaparkan fakta-fakta mengenai penerapan sistem pengendalian internal pada pengelolaan persediaan yang berhubungan dengan siklus pembelian dan penjualan barang, kemudian menganalisis dan menginterpretasi data yang diperoleh dengan menggunakan kerangka COSO yang penggunaanya disesuaikan dengan pengendalian internal untuk Usaha Mikro Kecil dan Menengah (UMKM). Teknik pengumpulan data yang dilakukan yang digunakan adalah observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan adalah analisis isi. Peneliti menganalisis hasil observasi dan wawancara dengan melakukan coding dan memoing. Hasil dari penelitian ini menunjukkan bahwa sistem pengendalian internal yang dilakukan pada pengelolaan persediaan Toko Tanabang Jilbab Malang masih memiliki kelemahan, oleh karena itu peneliti menyarankan perbaikan prosedur siklus pembelian dan penjualan. Selain itu beberapa kelemahan lainnya antara lain pemilik tidak selalu memeriksa setiap laporan dan catatan yang dibuat oleh pegawai, dokumen (catatan dan laporan) yang digunakan dan dihasilkan masih belum sesuai dengan pengendalian internal yang baik, serta masih terdapat perangkapan wewenang dan tanggung jawab yang dilakukan pegawai. Saran yang diberikan untuk Toko Tanabang Jilbab Malang antara lain menegaskan kembali wewenang dan tanggung jawab masing-masing pegawai, melengkapi dokumen untuk memudahkan penelusuran bukti transaksi, dan penggunaan software untuk mempermudah pengelolaan persediaan barang dagang.Kata kunci: sistem pengendalian internal, pengelolaan persediaan, siklus pembelian, siklus penjualan, dan Usaha Mikro Kecil Menengah.

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