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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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ANALISIS PENGARUH UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN RASIO PERPUTARAN PERSEDIAAN TERHADAP PEMILIHAN METODE PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR GO PUBLIC DI BEI TAHUN 2006 – 2010 Linda Santioso; Stella Halim
Jurnal Akuntansi Vol. 13 No. 2 November 2013
Publisher : Jurnal Akuntansi

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AbstractThe objective of this research is to examine and give the empirical evidence of differences between FIFO and Average by factors that influences such as firm size, capital structure, and inventory intensity. The objects of this research are manufacturing industries listed at the Jakarta Stock Exchange before 2006. Time period are 5 years from 2006 to 2010. By using 42 companies sample are 8 FIFO company’s and 34 Average company’s using purposive sampling method. Mann Whitney and Logistic Regression were used to test this hypothesis. This research found that no differences between FIFO company and Average company for capital structure and inventory intensity. Only one independent variable is firm size that influences selection inventory valuation method FIFO or Average.Keywords: Inventory Valuation Method, FIFO, Average, Firm Size, Capital Structure, and Inventory Intensity.
Tinjauan Atas Pelaporan Keuangan Organisasi Sektor Publik Studi Kasus: RSJ Soeharto Heerjan 2010-2013 Hendra F Santoso
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
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ABSTRACTThe public sector concerned with providing basic government services, as the police, military, public roads, public transit, primary education and health care for the poor. The public sector organization can be one of two types either funded directly by the government or publicly owned where a majority of the organization’s shares are owned by the government. A hospital is a health care institution providing patient treatment with specialized staff and equipment. A mental hospital is a hospital for mentally incompetent or unbalanced person. Hospital administrations are individuals or groups of people who act as the central point of control within hospitals. There are two types of administrators, generalists and specialists. Generalist are individuals who are responsible for managing or helping to manage an entire facility. Specialist are individuals who are responsible for efficient operations or specific department such as policy analysis, finance, budgeting, accounting etc. Accounting is the system of recording and summarizing business and financial transactions and analyzing, verifying and reporting the result . According Encyclopedia of accounting systems, three reports of a hospital will include a balance sheet, a statement of activity, and a cash flows statement at the minimum. The object of this study is the financial statements RSJ Soeharto Heerjan. This study uses descriptive method where information collected through webside RSJ Soeharto Heerjan and RSJ Soeharto Heerjan. The purpose of this study is to know the financial reporting RSJ Soeharto Heerjan 2010-2013. Result of this study showed that the report has been made of RSJ Soeharto Heerjan are Statement of Budget Realization, Balance Sheet, Statement of Activity, Cash Flows Statement and Notes to the Financial Statements and Performance Reports. Based on the results of the review, the report RSJ Dr. Soeharto Heerdjan has implemented Government Accounting Standards showed through Statement of Budget Realization and Performance Reports. RSJ Dr. Soeharto Heerjan has implemented Statement of Financial Accounting Standards No 45 showed through Balance Sheet, Statement of Activity, Cash Flows Statement and Notes to Financial Statements.Keywords: The Public Sector, A Hospital, The Financial Reporting, GAS, FAS No 45
Studi Mengenai Efek Mediasi Leverage Terhadap Faktor Penentu Earning Response Coefficient Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Merrisya .; Rudolf L. Tobing
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
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ABSTRACTThis research discussed about the change of debt ratio to influence the factors which effect an Earning Response Coefficient (ERC). The sample units of this research used companies which are categorized manufacturing industrial sectors that were listing in Indonesia Stock Exchange (IDX), during the period of 2000 to 2009. Data analysis technique for the empirical research model used path analysis. The result of this research concluded that leverage had negative and significant indirect influence to ERC related to the change of beta risk, earning persistence, and reporting lags. But leverage had significant influence positively to mediate the direct effect of earning predictability to ERC.Keywords: Leverage, Earning Persistence, Earning Predictabiliy, Beta Risk, Market Reaction Earning Response Coefficient
Pengaruh Asimetri Informasi Terhadap Partisipasi Anggaran: Kepribadian Otoritarian Pimpinan Sebagai Moderating Variabel Wahyu Prasetyo
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
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ABSTRACTThis paper aims to investigate the effect of interaction between information asymmetry and otorirarians personal to budget participation. The paper sets out hypotheses on the associations effect of interaction between information asymmetry and otorirarians personal to budget participation. A survey sample from 139 managers from non go public company was collected. Multiple Regression analysis was the used to test the resulting hypothesis. The results show that there is effect to interaction between information asymmetry and otorirarians personal to budget participation significantlyKeywords: Asimetri Informasi, Otoritarian, Partisipasi
Analisis Pengaruh Working Capital Management, Capital Structure, Total Asset Turnover Terhadap Profitabilitas Perusahaan Grace King; Agustin Ekadjaja; Malem Ukur Tarigan
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
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ABSTRACTThe purpose of this research was to examine the effect of current ratio, size, debt to equity ratio, total asset turnover on profitability. The data is obtained from Information Centre of Stock Exchange Faculty of Economy Tarumanagara University. The sample chosen are the real estate company listed in BEI for 2010-2012. Data analysis method used are t-test and F-test. The test result partially showed that debt to equity ratio, total asset turnover have effect on profitability.Keywords: Current Ratio, Size, Debt To Equity Ratio, Total Asset Turnover And Profitability
Pengaruh Pengungkapan Laporan Keuangan, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Pada Industri Farmasi Di Bursa Efek Indonesia Tahun 2009-2012) Nestri Retno Andari; Yane Devi Anna
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
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ABSTRACTEarnings management is the ability to raise or lower the reported earnings in accordance with the wishes. This means that earnings management is a management effort to maximize profits or minimize. Earnings management practices is difficult to avoid because it is the impact of the adoption of the accrual basis in preparing the financial statements. This study aims to investigate the influence of financial statements disclosure, managerial ownership, and institutional ownership to earnings management in the pharmaceutical industry are listed in the Indonesia Stock Exchange 2009-2012. This study is classified in descriptive and causal research. The population is pharmaceutical company that is listed on the Indonesia Stock Exchange the period 2009 to 2012. By using purposive sampling, the samples used in this study amounted to 9 companies. The type of data used in this study is secondary data. Data analysis method is using the normality test, heterocedasticity, autocorrelation test, multicollinearity test, the coefficient of determination tests of significance throughout the regression coefficients simultaneously, tests of significance partial regression coefficients, and hypothesis testing or regression coefficient. The result of this study demonstrate simultaneous and partial results. It can be concluded that there is a simultaneous significant relationship between financial statement disclosure, managerial ownership, and institutional ownership on earnings management with a positive coefficient. While the disclosure of financial statements and managerial ownership does not have a significant effect on earnings management, but has a negative directionKeywords: Financial Statement Disclosure, Managerial Ownership, Institutional Ownership, Earnings Management
Pengaruh Independensi, Skeptisme Profesional Dan Audit Investigatif Terhadap Kemampuan Auditor Mendeteksi Fraud Shirley Permata Dewi; Primsa Bangun; Hendra F. Santoso
Jurnal Akuntansi VOL. 15 NO. 1 JANUARI-JUNI 2015
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ABSTRACTThis study is based on the author’s interest to identify the factors that affect the ability of an auditor to detect fraud, in order to minimize the risk of failure of auditor’s ability to detect fraud and reduce the expectation gap, or the gap between expectation and reality of stakeholders who auditor can reveal all the fraud that accurred in the financial statements and the fact that the auditors have limitations in the detecting fraud. The Purpose of this study was to examine the influence of factors that affect the ability of an auditor to detect fraud, in this study the variables were independence, professional skepticism and investigative audits. The sample in this study is Public Accounting Firm in Jakarta. Respondents came from 12 Public Accounting Firm with the number of respondents 80 auditors. The statistical method used is multiple linear regression. Sampling method used is purpose sampling. Meanwhile, in testing the hypothesis of this research uses the coenfficient of determination test, F test and T test. The results of this study indicate that the independence, professional skepticism and investigative audit have positive effect on the auditor’s ability to detect fraud significantly.Keywords: Independence, Professional Skepticism, Investigative Audit, and Auditor’s Ability to Detect FraudABSTRACTPenelitian ini didasarkan pada ketertarikan penulis untuk mengidentifikasi faktor-faktor yang mempengaruhi kemampuan seorang auditor dalam mendeteksi fraud, dalam rangka untuk meminimalkan risiko kegagalan auditor mendeteksi fraud dan mengurangi expecatation gap atau kesenjangan antara harapan dan kenyataan dari stakeholders yang berharap auditor dapat mengungkapkan semua fraud yang terjadi dalam laporan keuangan dan kenyataan bahwa auditor memiliki keterbatasan dalam mendeteksi fraud. Tujuan dari penelitian ini adalah untuk menguji pengaruh faktor – faktor yang mempengaruhi kemampuan seorang auditor dalam mendeteksi fraud, dalam penelitian ini variable – variable yang diteliti adalah independensi, skeptisme professional dan audit investigatif. Sampel dalam penelitian ini adalah Kantor Akuntan Publik di Jakarta. Responden berasal dari 12 Kantor Akuntan Publik di Jakarta dengan jumlah responden 80 auditor. Metode statistic yang digunakan adalah regresi linier berganda. Metode penentuan sampel yang digunakan adalah metode purposive sampling. Uji kualitas data yang digunakan pada penelitian ini menggunakan uji validitas dan uji realibilitas. Sedangkan untuk pengujian hipotesis pada penelitian ini menggunakan uji koefisien determinasi, Uji F, dan uji T. Hasil dari penelitian ini menunjukkan bahwa independensi, skeptisme professional, dan audit investigatif positif terhadap kemampuan auditor mendeteksi fraud secara signifikanKeywords: Independensi, Skeptisme Professional, Audit Investigatif, dan Kemampuan Auditor Mendeteksi Fraud
Korupsi Pajak, Penegakan Hukum, Pelayanan Aparat Pajak, Lingkungan Wajib Pajak Berada Dan Kepatuhan Wajib Pajak Irene Diana Oktavia; Subagyo .; Krisnawati Tarigan
Jurnal Akuntansi VOL. 15 NO. 1 JANUARI-JUNI 2015
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Pengaruh Fee Audit, Pemberian Jasa Konsultasi Manajemen, Dan Lamanya Hubungan Penugasan Audit Terhadap Independensi Akuntan Publik (Studi Empiris Di Kantor Akuntan Publik Jakarta) Marsella .; Diana Frederica; Malem Ukur Tarigan
Jurnal Akuntansi VOL. 15 NO. 1 JANUARI-JUNI 2015
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Analisis Manfaat Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2009-2010 Lambok D.R. Tampubolon; Yunus Pakpahan
Jurnal Akuntansi VOL. 15 NO. 1 JANUARI-JUNI 2015
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