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Niluh Putu Dian Rosalina Handayani Narsa
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya
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INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Published by Universitas Airlangga
ISSN : 24599581     EISSN : 24604496     DOI : 10.20473/baki
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk mendiseminasi hasil riset dan pemikiran terbaik terkait aspek yang berhubungan dengan bidang akuntansi dan keuangan dalam tingkat Nasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia" : 5 Documents clear
CAPITAL MARKET ACCURACY IN PREDICTING ECONOMIC CONDITIONS (STUDY ON THE INDONESIA STOCK EXCHANGE) Andry Irwanto; I Made Narsa
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.757 KB) | DOI: 10.20473/baki.v1i2.2697

Abstract

This study examines the accuracy of the Indonesian stock market in predicting Indonesia's economic conditions in the future. Economic conditions are represented by changes in the level of Gross Domestic Product and the rate of inflation for a period of 3 months, 6 months and 12 months. Changes in the world economy are represented by changes in the United States stock index, the S&P 500, and the Japanese stock index, the Nikkei 225. The time of the study covers the years 2005 to 2013. Before further processing, a stationary test was carried out for each variable and it was found that all stationary variables . The results show that the Indonesian stock market cannot be used to predict future Indonesian economic conditions (up to 12 months) but is more influenced by world economic conditions as reflected by changes in the United States stock market. Subsequent research can be directed to find out the causes of the inability of the Indonesian stock market to reflect the future economic situation.
THE EFFECT OF LIQUIDITY, SOLVENCY, PROFITABILITY, AND MANAGEMENT PLAN ON GOING CONCERN AUDIT OPINION (EMPIRICAL STUDY OF MANUFACTURING COMPANIES ON THE IDX LIST) Christian Lie; Rr. Puruwita Wardani; Toto Warsoko Pikir
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.951 KB) | DOI: 10.20473/baki.v1i2.2694

Abstract

The auditor is in charge of assessing the fairness of the financial statements. In addition to getting information about the fairness of financial statements, users can also find out information about the company's ability to maintain its business continuity, namely through going concern audit opinions. The purpose of this study is to analyze the effect of liquidity, solvency, profitability and management plans on the acceptance of going concern audit opinions. The objects of this research are manufacturing companies listed on the Indonesia Stock Exchange from 2010-2012. The sample was selected by purposive sampling method. By using logistic regression analysis, the result is solvency and management plan have an effect on acceptance of going concern audit opinion, while liquidity and profitability have no effect on acceptance of going concern audit opinion.
THE IMPACT OF DEMOGRAPHIC FACTORS ON TAX COMPLIANCE IN INDONESIA Ganda Frisno Pasaribu; Christine Tjen
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.82 KB) | DOI: 10.20473/baki.v1i2.2696

Abstract

This study aims to determine how the impact of demographic factors on tax compliance behavior. Tax compliance behavior is seen from the taxpayer's intention to carry out tax evasion. Data was collected by distributing questionnaires and the number of samples was 304 respondents. The results of this study indicate that male and female respondents have the same tax compliance. The results also show that there is no difference in tax compliance between married and unmarried respondents. The independent variables of education level, type of work and income level were significantly correlated with tax compliance.
MEASURING RATIONALITY IN THE PERFORMANCE MEASUREMENT PROCESS AND ALLOCATING RESOURCES OF PUBLIC SECTOR ORGANIZATIONS I Putu Julianto; Made Aristia Prayudi
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.754 KB) | DOI: 10.20473/baki.v1i2.1859

Abstract

This study extends prior Balanced Scorecard (BSC) research by examining the role of rational (cognitive) and non-rational (political power) aspect on both BSC-based performance measurement and resource allocation decision making in public sector organization. We conduct an experiment using 70 undergraduate accounting students at a large public university in Bali Province asked to assume the role of a governmental auditor whose task was to evaluate the performance of two departments in a fictitious local government in Indonesia. Participants were then requested to make recommendation about how additional bonus should be allocated to the departments. As the result, we find that cognitive aspect do have impact on performance evaluation, but not in bonus allocation, decision making. Meanwhile, political power appears to have significant effect on the resource allocation decisions based on BSC mechanism. However, it can’t be hold in performance evaluation judgement. Hence, the findings allow concluding that the process of performances measurement in public sector is more rational than resources allocation ones. 
ANALYSIS OF COMPLIANCE FACTORS FOR INDIVIDUAL TAXPAYERS OF BUSINESS ACTORS AT KPP PRATAMA SALATIGA Devira Nourma Anjani; MI Mitha Dwi Restuti
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.688 KB) | DOI: 10.20473/baki.v1i2.2695

Abstract

The purpose of this study is to analyze the factors that influence individual taxpayer compliance with the enactment of PP. 46 of 2013. In addition, this study also aims to analyze the interaction between attitudes, subjective norms, and perceived behavioral control. The number of samples used is 103 individual taxpayers of certain business actors registered at the KPP Pratama of Salatiga City. The sampling technique was purposive sampling and then processed using SPSS AMOS 22.0. The results of this study indicate that (1) there is no interaction or relationship between attitudes, subjective norms and perceived behavioral control; (2) attitude has a significant positive effect on the intention to behave obediently; (3) subjective norms have no significant effect on the intention to behave obediently; (4) perceived behavioral control has a significant positive effect on the intention to behave obediently; (5) perceived behavioral control has a direct effect on tax compliance; and (6) the intention to behave obediently affects tax compliance.

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