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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. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia" : 5 Documents clear
CAN MANAGERIAL SKILLS MITIGATE REAL ACTIVITY MANIPULATION? (EMPIRICAL STUDY ON MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE 2010-2015) Ronald Tehupiring
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.848 KB) | DOI: 10.20473/baki.v2i1.3730

Abstract

The company's goal to achieve the desired profit target can not only be done through profit manipulation. However, it can also be influenced by managerial skills. A skilled manager will be able to design business processes well by minimizing inputs to achieve optimal output. The purpose of this study is to test whether managerial skills are able to mitigate the manipulation of real activities in manufacturing companies listed on the IDX for the period 2008-2015 obtained through purposive sampling. The results showed that managerial skills were able to mitigate the manipulation of real activities obtained through statistical testing using multiple linear regression.
COMPANY RANKING MODEL BASED ON ANALYSIS AND WEIGHTING ON QUALITY OF FINANCIAL STATEMENT CHARACTERISTICS Basuki Basuki; Christina Aprilia
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.77 KB) | DOI: 10.20473/baki.v2i1.4079

Abstract

The purpose of this study is to provide alternative rating of quality measurement information from the Financial Statement Accounting standpoint. Accounting viewpoint question is by using qualitative characteristics as indicators that must be met in a Financial Statement. This study used an exploratory non mainstream approach on 438 companies in Indonesia. The data used was secondary data collected using documentation. The results showed that the rating of companies that have good, and mid quality in qualitative characteristics are in line with the companies rating using other indicators such as compliance with GCG, the resilience of economy, the business continuity assessed using the financial performance, and also the pattern of active shares in the capital market. Hence, it can be concluded that the rating by using qualitative characteristics of financial statements can be used as an alternative way and provide value-added information. This alternative rating way is simpler and easier, but it has benefits for diverse backgrounds decision makers.
THE EFFECT OF PERCEIVED FAIRNESS ON BURNOUT, TURNOVER INTENTION, AND JOB SATISFACTION AUDITORS (STUDY ON AUDITORS OF THE SUPREME AUDIT AGENCY OF THE REPUBLIC OF INDONESIA) Ivan Ardian Sani
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.215 KB) | DOI: 10.20473/baki.v2i1.3557

Abstract

This study aims to investigate whether the interaction relationship between auditors and audit agencies has an effect on burnout, job satisfaction, and auditor turnover intention. Previous research has investigated the antecedents, consequences, and strategies to mitigate burnout, but it is still rare to investigate burnout in terms of the interaction relationship between the auditor and the organization where he works. This study provides findings that the interaction relationship between auditors and the audit agency where they work has an effect on the level of burnout experienced and also has an impact on auditor performance outputs such as turnover intention. This study also proves empirically that burnout has a negative impact on auditors because it can lead to decreased job satisfaction and increased turnover intention. This research is important because it uses a research sample of government auditors, namely BPK auditors.
EARNINGS MANAGEMENT AND DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY WITH INDEPENDENT COMMISSIONERS AND INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES Carolyn Lukita Sembiring
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.032 KB) | DOI: 10.20473/baki.v2i1.3544

Abstract

This study examines the effect of corporate social responsibility disclosure on earnings management actions. This study also examines the moderating variables, namely the independent board of commissioners and institutional ownership. The population in this study are mining companies listed on the Indonesia Stock Exchange during the study period, because the mining sector is the sector that has the most potential to damage the environment. Regression analysis was used to test the hypothesis. The results show that the overall hypothesis is supported, CSR disclosure is significantly negatively related to earnings management. This shows that if the company discloses broader social accountability (such as CSR disclosure), then earnings management will decline. This study also succeeded in proving that independent commissioners and institutional ownership were proven to strengthen the negative relationship between CSR and earnings management through voting power and more intense supervision which encouraged CSR disclosure and reduced the likelihood of earnings management actions.
RISK MANAGEMENT FACTORS ON CLIENT ACCEPTANCE DECISIONS IN A BIG4 KAP Mia Selvina
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (838.071 KB) | DOI: 10.20473/baki.v2i1.3631

Abstract

This study aims to provide empirical evidence regarding the evaluation of risk management in a non-big 4 public accounting firm on client acceptance decisions. Risk management is divided into 3 broad categories, namely client business risk, audit business risk, and KAP business risk. The sample used in this study are clients who apply for audit services at a public accounting firm that are not included in Big 4 KAPs. audits, and audit fees.

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