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INDONESIA
Akuntansi Krida Wacana
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 478 Documents
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Korupsi Pajak, Penegakan Hukum, Pelayanan Aparat Pajak, Lingkungan Wajib Pajak Berada Dan Kepatuhan Wajib Pajak Oktavia, Irene Diana; ., Subagyo; Tarigan, Krisnawati
Akuntansi Krida Wacana VOL. 15 NO. 1 JANUARI-JUNI 2015
Publisher : Akuntansi Krida Wacana

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Abstract

PENGARUH KEPEMILIKAN MANAJEMEN, KEPEMILIKAN PUBLIK, TINGKAT LEVERAGE, DAN TINGKAT PROFITABILITAS TERHADAP RISK MANAGEMENT DISCLOSURE (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) ., Roberto; Tarigan, Malem Ukur
Akuntansi Krida Wacana Vol. 13 No. 2 November 2013
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AbstractThis study aims to analyze wheter there is influence between ownership structure, leverage and profitability mechanisms on the level of Risk Management disclosure on manufacturing companies listed in Indonesia Stock Exchange in 2009-2011. The samples used in this study were 28 companies. Data used are secondary data, such as financial statements that have been published over the years of research. The dependent variable in this study is the level of Risk Management disclosure in the annual reports of companies listed on the Indonesia Stock Exchange in 2009-2011, while the independent variables include managerial ownership, public ownership, leverage degree and the profitability degree. Results showed the impact of leverage degree is sigificant. As for the managerial ownership, public ownership and profitability degree showed that there was no significant effect on the level of Risk Management disclosure on manufacturing companies listed in Indonesia Stock Exchange in 2009-2011.Keywords: Managerial Ownership, Public Ownership, Leverage Degree, Profitability Degree, Risk Management Disclosure.
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
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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.
DAMPAK ASPEK ADMINISTRASI PERPAJAKAN INTERNASIONAL DI INDONESIA DAN INDIKATOR KEUANGAN TERHADAP KONDISI KINERJA KEUANGAN PERUSAHAAN DALAM PENGAMBILAN KEPUTUSAN UNTUK BISNIS JANGKA PANJANG DALAM ERA DIGITAL DAN EKONOMI GLOBAL Andaningsih, IGP Ratih
Akuntansi Krida Wacana VOL. 18 NO. 1A JANUARI-JUNI 2018
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Penelitian ini menguji dampak aspek administrasi perpajakan internasional di Indonesia dan indicator keuangan terhadap kondisi kinerja keuangan perusahaan dalam pengambilan keputusan dalam era digital dan ekonomi global. Data dalam penelitian ini diperoleh dari website dan literatur kepusatakaan merupakan data sekunder yang bersumber dari data survey tahunan Earnst dan Young yang memiliki indicator aspek administrasi perpajakan dalam era ekonomi digital sebanyak 22 sampel data. Sampling data dalam penelitian ini menggunakan metode purposive sampling. Analisis hipotesis menggunakan regresi berganda. Hasil dari penelitian ini menunjukkan bahwa dampak administrasi perpajakan internasional memiliki dampak positif signifikan dan simultan terhadap kondisi keuangan dalam perusahaan.Kata Kunci: administrasi perpajakan, indikator keuangan, kondisi keuangan, ekonomi global
DAMPAK PERKEMBANGAN E-COMMERCE TERHADAP PERAN AKUNTAN MANAJEMEN Mahendradata, Agung Mersia; Mashudi, Djohan; Suhartini, Dwi
Akuntansi Krida Wacana VOL. 18 NO. 1A JANUARI-JUNI 2018
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E-commerce is a “trend” of the market that appeals to the “contemporary” business. E-commerce business increase the transactions through networks result in exploitation in various aspects of control. In this way, e-commerce is vulnerable to issues about the fraudulent practices. This research is expected to contribute to the development of knowledge about the role of management accountants and e-commerce in the future. The role of management accountants faces new challenges facing e-commerce especially in terms of ability to deal with fraud and internal control. This research analyses development of e-commerce and the role of management accountant in Indonesia. The purpose of this study is to find out e-commerce and its impact on the role of management accountants in the e-commerce business in Indonesia. This research uses content analysis approach, because there is multidisciplinary science in researching this research.Keywords : Content Analysis, E-commerce, Internal Control, Management Accountant
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
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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.
PENGARUH PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING Fauziah, Nur Fitria; Saebani, Akhmad
Akuntansi Krida Wacana VOL. 18 NO. 1A JANUARI-JUNI 2018
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This study aims to determine the effect of Taxes, Tunneling Incentive, and Bonus Mechanism on The Company’s Decision to Transfer Pricing. The study uses all of the manufactur companies and mining companies in the coal sector listed on Indonesian Stock Exchange (BEI) in 2014, 2015 and 2016. Sampling technique using purposive sampling (purposive sampling method). Selection of a sample of 90 manufacturing companies and mining companies in the coal sector listed in Indonesia Stock Exchange. Testing the hypothesis is used multiple linear regression analysis with SPSS 23 and a significance level of 5% (0,05). The results of the testing showed that : (1) there is influence of Tax measured by effective tax rate (ETR) with a significance level of 0,020 is smaller than the specified level = 0,05, (2) there is influence of Tunneling Incentive which is measured based on the amount of foreign ownership exceeding 20% to Transfer Pricing with a significance level of 0,002 is smaller than the specified level = 0,05, there is no significance influence of Bonus Mechanism as measured by net profit trend index (ITRENDLB) to Transfer Pricing with a significance level of 0,340 is greater than the specified level = 0,05.Keywords : bonus mechanism, tax, transfer pricing, tunneling incentive
PENGARUH KEANGGOTAAN KANTOR AKUNTAN PUBLIK (KAP) PADA ASOSIASI, JARINGAN DAN ALIANSI TERHADAP KUALITAS AUDIT DAN BIAYA JASA AUDIT (STUDI KASUS DI INDONESIA) Wisnantiasri, Sila Ninin
Akuntansi Krida Wacana VOL. 18 NO. 1A JANUARI-JUNI 2018
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Penelitian ini bertujuan untuk menguji apakah keanggotaan kantor akuntan publik (KAP) pada asosiasi, jaringan dan aliansi benar-benar dapat memberikan manfaat kepada kantor dari segi kualitas audit. Manfaat yang diberikan asosiasi tersebut adalah peluang untuk mengikuti diskusi perkembangan ilmu sesama anggota asosiasi, akses ke berbagai pakar profesional, panduan teknis dan non teknis hingga bahan pemasaran. Dengan berbagai manfaat yang diberikan diduga bahwa keanggotaan kantor akuntan publik dari berbagai tipe asosiasi, jaringan dan aliansi memiliki pengaruh terhadap kualitas audit dan biaya jasa audit. Analisis penelitian ini menggunakan model regresi dengan total sampel penelitian 205 tahun perusahaan observasi selama periode 2015-2016. Hasil penelitian menemukan bahwa keanggotaan KAP tidak memberikan pengaruh yang signifikan terhadap kualitas audit namun memberikan pengaruh signifikan terhadap biaya jasa audit yang dibayarkan. Hal ini mengindikasikan bahwa kualitas audit antara KAP Big4 dan KAP anggota asosiasi tidak jauh berbeda tetapi dengan biaya jasa yang lebih rendah, maka penelitian ini dapat digunakan oleh komite audit sebagai bahan pertimbangan dalam menentukan KAP yang ditunjuk.Kata kunci : asosiasi, kantor akuntan publik, kualitas audit, biaya jasa audit
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
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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.
KEYAKINAN-KEYAKINAN UTAMA MAHASISWA MEMILIH MATA KULIAH KONSENTRASI AKUNTANSI SYARIAH: STUDI ELISITASI BERDASARKAN THEORY OF PLANNED BEHAVIOUR Darmawan, Yanto
Akuntansi Krida Wacana VOL. 18 NO. 1A JANUARI-JUNI 2018
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According to Theory of Planned Behaviour (TPB), intention is a result of attitudes toward behavior, subjective norms, and perceived behavioral control. TPB assumes that these components are determined by salient beliefs for each component. However, the determination of salient beliefs using elicitation studies received less attention from researchers. This study elicit students’ salient beliefs in relation to choose sharia accounting courses. 15 students who have attended sharia accounting courses completed questionnaires with eight open-ended questions eliciting beliefs concerning choose sharia accounting. The results of this study indicate that the most frequently mentioned salient beliefs related to behavioral beliefs are job opportunities, knowing Islamic law in accounting, teaching and learning atmosphere, the existence of practicum and sharia banking. Meanwhile, those related to normative beliefs are parents, family, friends, lecturers and those associated with control believe are computer applications, reference books, lecture materials, lecturer performance outside the classroom. The result of this elicitation study could be used to construct a full TPB questionnaire to investigate students’ intention to choose the course of sharia acounting.Keywords: elicitation study, sharia accounting, Theory of Planned Behaviour, TPB questionnaire

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