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PERSEPSI MAHASISWA S1 AKUNTANSI TERHADAP PERUBAHAN STANDAR AKUNTANSI KEUANGAN Widjaja, Djeni Indrajati; Dermawan, Elizabeth Sugiarto
Akuntansi Krida Wacana VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Akuntansi Krida Wacana

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This study uses primary data with respondents who represent undergraduate accounting students. The distribution of questionnaires was done either manually or through google form at Tarumanagara University, Universitas Pelita Harapan, Universitas Krida Wacana, and STIE Trisakti. The specific target of this study is to evaluate the academic perspective (undergraduate accounting student) on the change of SAK and the readiness of academics (undergraduate accounting students) to understand the new paradigm contained in SAK. This study also examines the correlation between undergraduate accounting students’ perception on Change of SAK, Expectation of Cost of Benefit, General Interpretation, and Accountability of Accountant’s Responsibility to Perception of Undergraduate Accounting Students on the Benefit of SAK Change. The results of this study indicate that there is a positive and significant influence between the perceptions of undergraduate students of accounting for changes in SAK, on the expectations of cost benefits, and on accountability education responsibilities to the benefits of changes in SAK. On the other hand there is also a positive but insignificant influence from the perception of undergraduate accounting students on the general interpretation of SAK against the benefits of SAK change.Keywords: persepsi, perubahan SAK, harapan biaya manfaat, interpretasi umum, tanggungjawab pendidikan akuntansi, dan keuntungan.

ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Pakpahan, Yunus; Rajagukguk, Lasmanita
Akuntansi Krida Wacana VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Akuntansi Krida Wacana

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The aim of this study is to analyse the effect of profitability, firm size, commissioner board size, and media exposure to disclosure of corporate social responsibility. The analytical method used is multiple linear regression. The data in this study is a secondary data from financial reports companies listed on the Indonesia Stock Exchange (IDX) from 2014 until 2016, with 151 companies as observation companies and 82 companies as sample. Based on test result analysis, profitability, commissioner board size, and media exposure effect on the disclosure of corporate social responsibility. While firm size has no effect on the disclosure of corporate social responsibility.Keywords : Corporate social responsibility, profitability, firm size, commissioner board size, media exposure.

AUDIT DELAY PADA INDUSTRI MAKANAN DAN MINUMAN YANG LISTING DI BEI Puspita, Dwiny; Diyani, Lucia Ari
Akuntansi Krida Wacana VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Akuntansi Krida Wacana

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Audit delay was the timeliness in completing the audit of financial statements until the issuance of audit reports. This study aimed to determine the factors that affected audit delay in the food and beverage industry listed on the Indonesia Stock Exchange (BEI) in 2011-2016. This research used logistic regression model. The population in this research were all food and beverage industry listed on BEI. The sampling technique used random purposive sampling so that the sample of research included in the criteria amounted to 11 companies. The results of this study indicated that firm size, DAR, ROA has no effect on audit delay, while the KAP size has a significant negative effect on audit delay.

THE RELATIONSHIP OF SPIRITUAL WELL-BEING AND ACCOUNTANT’S ETHICAL SENSITIVITY Yuniarwati, Yuniarwati; Ardana, I Cenik; Dewi, Sofia Prima
Akuntansi Krida Wacana VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Akuntansi Krida Wacana

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This study aims at determining the relationship of Spiritual Well-Being and the four dimensions of Spiritual Well-Being: Communal Well-Being, Personal Well-Being, Transcendental Well-Being, and Environmental Well-Being with Accountant’s Ethical Sensitivity. Sample is 49 accounting students who are preparing thesis. The research design is a correlational research. Data is collected using questionnaires and analyzed using Spearman correlation. The results show that Spiritual Well-Being is not correlated with Accountant’s Ethical Sensitivity. The correlation test of Spiritual Well-Being dimensions shows that Communal Well-Being, Personal Well-Being, and Transcendental Well-Being are positively correlated with Accountant’s Ethical Sensitivity, whereas Environmental Well-Being is not correlated with Accountant’s Ethical Sensitivity.Keywords: spiritual well-being, accountant’s ethical sensitivity, accounting student

ANALISIS PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, KESIAPAN TEKNOLOGI INFORMASI, KEAMANAN DAN KERAHASIAAN TERHADAP MINAT PERILAKU PENGGUNAAN E-FILLING Santioso, Linda; Daryatno, Andreas Bambang; Aristha, Adya Juni
Akuntansi Krida Wacana VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Akuntansi Krida Wacana

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The purpose of this research is to determine the effect of perceived usefulness, perceived ease of use, readiness of information technology, security and privacy of the tax payer’s interest to use the e-filling system. The research data covers primary data obtained through questionnaires. The subjects of this research is the taxpayer listed on KPP Pratama Jakarta-Cengkareng. Based on the test results R2 can be concluded that the variation of the variables (perceived usefulness, perceived ease of use, readiness of information technology, security and privacy) are able to explain by 29,2%, while the remaining 70,8% can be explained by other variables which are not included in this research model and the result showed that all independent variables have influence of the tax payer’s interest to use the e-filling system.Keywords: E-filling, Technology Acceptance Model, perceived usefulness, perceived ease of use, readiness of information technology, security and privacy

AUDIT DELAY PADA INDUSTRI MAKANAN DAN MINUMAN YANG LISTING DI BEI Dwiny Puspita
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Audit delay was the timeliness in completing the audit of financial statements until the issuance of audit reports. This study aimed to determine the factors that affected audit delay in the food and beverage industry listed on the Indonesia Stock Exchange (BEI) in 2011-2016. This research used logistic regression model. The population in this research were all food and beverage industry listed on BEI. The sampling technique used random purposive sampling so that the sample of research included in the criteria amounted to 11 companies. The results of this study indicated that firm size, DAR, ROA has no effect on audit delay, while the KAP size has a significant negative effect on audit delay.

THE RELATIONSHIP OF SPIRITUAL WELL-BEING AND ACCOUNTANT’S ETHICAL SENSITIVITY Yuniarwati Yuniarwati; I Cenik Ardana; Sofia Prima Dewi
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims at determining the relationship of Spiritual Well-Being and the four dimensions of Spiritual Well-Being: Communal Well-Being, Personal Well-Being, Transcendental Well-Being, and Environmental Well-Being with Accountant’s Ethical Sensitivity. Sample is 49 accounting students who are preparing thesis. The research design is a correlational research. Data is collected using questionnaires and analyzed using Spearman correlation. The results show that Spiritual Well-Being is not correlated with Accountant’s Ethical Sensitivity. The correlation test of Spiritual Well-Being dimensions shows that Communal Well-Being, Personal Well-Being, and Transcendental Well-Being are positively correlated with Accountant’s Ethical Sensitivity, whereas Environmental Well-Being is not correlated with Accountant’s Ethical Sensitivity.Keywords: spiritual well-being, accountant’s ethical sensitivity, accounting student

ANALISIS PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, KESIAPAN TEKNOLOGI INFORMASI, KEAMANAN DAN KERAHASIAAN TERHADAP MINAT PERILAKU PENGGUNAAN E-FILLING Linda Santioso; Andreas Bambang Daryatno; Adya Juni Aristha
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research is to determine the effect of perceived usefulness, perceived ease of use, readiness of information technology, security and privacy of the tax payer’s interest to use the e-filling system. The research data covers primary data obtained through questionnaires. The subjects of this research is the taxpayer listed on KPP Pratama Jakarta-Cengkareng. Based on the test results R2 can be concluded that the variation of the variables (perceived usefulness, perceived ease of use, readiness of information technology, security and privacy) are able to explain by 29,2%, while the remaining 70,8% can be explained by other variables which are not included in this research model and the result showed that all independent variables have influence of the tax payer’s interest to use the e-filling system.Keywords: E-filling, Technology Acceptance Model, perceived usefulness, perceived ease of use, readiness of information technology, security and privacy

ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Yunus Pakpahan; Lasmanita Rajagukguk
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

The aim of this study is to analyse the effect of profitability, firm size, commissioner board size, and media exposure to disclosure of corporate social responsibility. The analytical method used is multiple linear regression. The data in this study is a secondary data from financial reports companies listed on the Indonesia Stock Exchange (IDX) from 2014 until 2016, with 151 companies as observation companies and 82 companies as sample. Based on test result analysis, profitability, commissioner board size, and media exposure effect on the disclosure of corporate social responsibility. While firm size has no effect on the disclosure of corporate social responsibility.Keywords : Corporate social responsibility, profitability, firm size, commissioner board size, media exposure.

PERSEPSI MAHASISWA S1 AKUNTANSI TERHADAP PERUBAHAN STANDAR AKUNTANSI KEUANGAN Djeni Indrajati Widjaja; Elizabeth Sugiarto Dermawan
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study uses primary data with respondents who represent undergraduate accounting students. The distribution of questionnaires was done either manually or through google form at Tarumanagara University, Universitas Pelita Harapan, Universitas Krida Wacana, and STIE Trisakti. The specific target of this study is to evaluate the academic perspective (undergraduate accounting student) on the change of SAK and the readiness of academics (undergraduate accounting students) to understand the new paradigm contained in SAK. This study also examines the correlation between undergraduate accounting students’ perception on Change of SAK, Expectation of Cost of Benefit, General Interpretation, and Accountability of Accountant’s Responsibility to Perception of Undergraduate Accounting Students on the Benefit of SAK Change. The results of this study indicate that there is a positive and significant influence between the perceptions of undergraduate students of accounting for changes in SAK, on the expectations of cost benefits, and on accountability education responsibilities to the benefits of changes in SAK. On the other hand there is also a positive but insignificant influence from the perception of undergraduate accounting students on the general interpretation of SAK against the benefits of SAK change.Keywords: persepsi, perubahan SAK, harapan biaya manfaat, interpretasi umum, tanggungjawab pendidikan akuntansi, dan keuntungan.

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Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name -

Contact Email -

Phone -

Journal Mail Official -

Editorial Address -

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA