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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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ESKALASI KOMITMEN DAN PROJEK BERISIKO: PERUBAHAN RASIONALITAS DALAM GRUP Viona Christalia Nugrahanti; Intiyas Utami; Ika Kristianti
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
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Abstract

This study aims to provide empirical evidence of how the decision taken by the manager if it is in the condition of escalation of commitment and faced with a risky project. The research was conducted at Satya Wacana Christian University with students majoring in Accounting, Faculty of Economics and Business. 77 participants were incorporated in the study who acted as production managers and taken 59 to become ready-to-process data. Manipulation is done in the form of high and low commitment escalation, and high-risk and low-risk projects. The experimental method was chosen to examine the causality relationship between escalation of commitment, risk project, and change of rationality by applying cost accounting concepts that have been studied during college. The results show that when participants are in a condition of low commitment escalation and face a low-risk project, it will make rational decisions. The same was also shown after the participants discussed in the group. The smallest change of rationality is generated after the participants have a discussion in the group. This study contributes to the accounting science of how cost accounting is applied to decision making and also contributes to the business world especially for decision makers. Decision makers can consider escalating commitments and risky projects that can alter their rationality.Keywords: escalation of commitment, risk project, rationality, group
DAMPAK PERKEMBANGAN E-COMMERCE TERHADAP PERAN AKUNTAN MANAJEMEN Agung Mersia Mahendradata; Djohan Mashudi; Dwi Suhartini
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
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Abstract

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
PENGARUH KEANGGOTAAN KANTOR AKUNTAN PUBLIK (KAP) PADA ASOSIASI, JARINGAN DAN ALIANSI TERHADAP KUALITAS AUDIT DAN BIAYA JASA AUDIT (STUDI KASUS DI INDONESIA) Sila Ninin Wisnantiasri
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
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Abstract

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 Dwiny Puspita
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
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Abstract

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
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Abstract

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
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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
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
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Abstract

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
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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.
EFEK PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN Liana Susanto; Sufiyati; Merry Susanti; Sofia Prima Dewi
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
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The research is aimed to obtain empirical evidence whether profitability, leverage, and firm size have an effect on firm value. Non-financial companies listed on the Indonesia Stock Exchange during the 2017-2019 period are used as the population. Purposive sampling was used as a sampling technique. The sample obtained is as many as 85 companies. The data is processed using EVIEWS. This research finds that profitability has no negative effect on firm value, leverage has a positive effect on firm value, and firm size has a negative effect on firm value. Keywords: Firm Value; Profitability; Leverage; Firm Size
PENGARUH ROE DAN DPR TERHADAP PBV DENGAN DER SEBAGAI VARIABEL INTERVENING Eugenia Putri; Fredella Colline
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
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This study aimed to analyze the influence of Return on Equity (ROE) and Dividend Payout Ratio (DPR) on Price to Book Value (PBV) with Debt Equity Ratio (DER) as an intervening variable. This study used a sample of manufacturing companies sub-sector of various industry that were listed on Indonesia Stock Exchange (IDX) in 2015-2019. The statistical methods used in this research is Partial Least Square (PLS). The result showed that Return on Equity and Debt Equity Ratio have a significant effect on Price to Book Value, Dividend Payout Ratio doesn’t have effect on Price to Book Value, Return on Equity doesn’t have effect on Debt Equity Ratio, Dividend Payout Ratio have significant effect on Debt Equity Ratio, Debt Equity Ratio is not able to mediate the effect of Return on Equity on Price to Book Value, and Debt Equity Ratio is able to mediate the effect of Dividend Payout Ratio on Price to Book Value   Keywords : Debt Equity Ratio, Dividend Payout Ratio, Price to Book Value, Return on Equity

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