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<![CDATA[COMPANY RANKING MODEL BASED ON ANALYSIS AND WEIGHTING ON QUALITY OF FINANCIAL STATEMENT CHARACTERISTICS ]]>
<![CDATA[Basuki Basuki]]>;
<![CDATA[Christina Aprilia]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v2i1.4079
<![CDATA[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.]]>
<![CDATA[ANALYSIS OF FACTORS AFFECTING VILLAGE TREASURER TAX COMPLIANCE IN BATU CITY ]]>
<![CDATA[Hendi Subandi]]>;
<![CDATA[Mohamad Irvanuddin Ibnu Fadhil]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 1 (2018): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v3i1.5402
<![CDATA[The task of the village treasurer is to regulate and manage village finances, including the taxation aspect. However, the lack of tax knowledge and the quality of the Village Treasurer's human resources are a separate problem for the Village Treasurer's tax compliance. This study aims to analyze the factors that affect the tax compliance of the Village Treasurer in Batu City. The research instrument used was a questionnaire. Research respondents were all Village Treasurers in Batu City. The dependent variable in this study is the Village Treasurer's tax compliance while the independent variables are tax knowledge, tax services and tax sanctions. The entire population is used as a sample, which is 38 respondents. The validity test uses total correlation, while the reliability test uses Cronbach alpha. Classical assumption test includes normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study uses simple regression analysis and multiple regression analysis. The results of this study indicate that there is a positive and significant influence between tax knowledge, tax services and tax sanctions on tax compliance from the Village Treasurer in Batu City.]]>
<![CDATA[THE EFFECT OF COMPETENCE AND INTERNAL CONTROL SYSTEM ON VILLAGE GOVERNMENT ACCOUNTABILITY IN MANAGING ALOKASI DANA DESA (ADD) ]]>
<![CDATA[Arif Widyatama]]>;
<![CDATA[Lola Novita]]>;
<![CDATA[Diarespati Diarespati]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v2i2.4762
<![CDATA[ The purpose of this study is to determine and analyze the effect of Competence and Internal Control System on Village Government Accountability in managing Village Fund Allocation, the extent to which the Application of Competency Factors and Internal Control Systems using the Accountability Framework and to determine the obstacles faced by government officials in increasing Accountability Village Fund Allocation Management (ADD). This study uses explanatory research, the research site is in Sigi Regency with a total sample of 61 samples using random sampling. The analysis technique used is Multiple Linear Regression, hypothesis testing using a significance level of = 0.05 with the help of the SPSS version 16.00 program. Test the validity with the corrected item-total correlation technique with the minimum requirement of r = 0.3. Reliability test using Cronbach Alpha coefficient with coefficient limit > 0.6. The results of the analysis of hypothesis testing indicate that the Apparatus Competence variable has no significant effect on Accountability in ADD Management, while the Internal Control System variable has a positive influence on Accountability in ADD Management. ]]>
<![CDATA[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) ]]>
<![CDATA[Ivan Ardian Sani]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v2i1.3557
<![CDATA[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.]]>
<![CDATA[TAXES AND CAPITAL STRUCTURE OF MANUFACTURING COMPANIES IN INDONESIA ]]>
<![CDATA[Nurlita Sukma Alfandia]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 1 (2018): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v3i1.6822
<![CDATA[ Companies have a tendency to use debt as a source of funding to minimize the tax payable. This study aims to determine the effect of taxes on the company's debt policy. The tax variable is proxied into profit after tax, effective tax rate, and marginal tax rate. Meanwhile, the variable of debt policy is proxied to be the ratio of debt to capital. The research sample used is a manufacturing company listed on the Indonesia Stock Exchange and has audited financial statements for 2012-2016. In addition, the company does not have a negative capital balance (capital deficiency) and suffers a fiscal loss, and is required to provide the necessary information in the study. The selected sample amounted to 135 companies. This study uses simple regression analysis with three regression models made. Based on the tests conducted, it is known that the Earning After Tax (EAT) and Effective Tax Rate (ETR) variables can affect the company's debt policy. Meanwhile, the Marginal Tax Rate (MTR) does not affect the company's debt policy. Further research is suggested to use other alternatives in measuring ETR and MTR variables. In addition, it is hoped that the next research will consider other types of businesses as research samples.]]>
<![CDATA[THE EFFECT OF KNOWLEDGE MANAGEMENT ON THE PERFORMANCE OF INNOVATION DIMEDIATED ORGANIZATIONS IN GOVERNMENT RESEARCH ORGANIZATIONS ]]>
<![CDATA[Navik Puryantini]]>;
<![CDATA[Rofikotul Arfati]]>;
<![CDATA[Bambang Tjahjadi]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v2i2.5325
<![CDATA[Inovasi merupakan kekuatan penting dalam peningkatan kinerja organisasi serta dapat meningkatkan pertumbuhan ekonomi dan pembangunan (Agbim, 2013). This study aims to determine the effect of innovation as a mediating variable on the relationship of knowledge management to organizational performance.This study uses a population of employees of government research organizations. Samples were taken by clustering. The data analysis method used in this research is Partial Least Squares. The results showed that there was a direct positive effect on knowledge management innovation and organizational performance. The innovation variable did not succeed in playing a role in the relationship of knowledge management to organizational performance.]]>
<![CDATA[EARNINGS MANAGEMENT AND DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY WITH INDEPENDENT COMMISSIONERS AND INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES ]]>
<![CDATA[Carolyn Lukita Sembiring]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v2i1.3544
<![CDATA[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.]]>
<![CDATA[DESIGN OF BALANCED SCORE CARD IN A NEWSPAPER COMPANY ]]>
<![CDATA[Giri Pratama Ilyas]]>;
<![CDATA[Iman Harymawan]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 1 (2018): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v3i1.7266
<![CDATA[The purpose of this study is to show the design of the Balanced Scorecard at the largest daily newspaper company in eastern Indonesia and to explain the causal relationship between strategic objectives on the Strategy Map to achieve the company's vision and mission. This research uses a case study qualitative approach. The data were obtained by semi-structured interviews from several informants related to the preparation of strategic objectives in daily newspaper companies. The formulation of strategic targets and Key Performance Indicators (KPI) were identified through the description of PT.XYZ's vision and mission. After that, the identified strategic objectives and KPIs are defined into the Balanced Scorecard. The author uses the daily newspaper company XYZ because PT. XYZ does not have a framework that links between strategic objectives and KPIs that are in accordance with the vision and mission of PT. XYZ. The results of this study indicate that the design of the balanced scorecard at PT.XYZ produces 14 strategic objectives and 26 KPIs. The growth and learning perspective has 3 strategic objectives and 7 KPIs. The internal business process perspective has 6 strategic objectives and 11 KPIs. The customer perspective has 2 strategic goals and 4 KPIs. The financial perspective has 3 strategic objectives and 4 KPIs. The setting of strategic targets and KPIs from the perspective of the Balanced Scorecard is in line with the company's vision and mission. The causal relationship flow from the strategic objectives to the company's vision and mission is contained in the Strategy Map.]]>
<![CDATA[INTEGRATION OF CONFIRMATION EXPECTATIONS, JUSTICE, TRUST, AND RESPONSIBILITY MODELS, PERCEPTIONS, IN EXPLAINING COMPLAINTS BEHAVIOR ON ONLINE SHOPPING SITES ]]>
<![CDATA[Frank Aligarh]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v2i2.4761
<![CDATA[This study aims to examine the factors of fairness, expectation of confirmation, trust, perceived responsiveness in influencing customer satisfaction and its consequences in influencing the intention to make a complaint. This study develops the study of Wu (2013) which expands the confirmation expectation model in explaining complaint behavior. The constructs used are distributive justice, procedural justice, interactional justice, confirmation expectations, perceived usefulness, trustworthiness, perceived responsiveness, customer satisfaction and intention to complain.This study uses a survey method conducted to 201 respondents. This study uses the Structural Equation Model (SEM) as a statistical test tool.The results showed that apart from procedural justice and interactional justice, all constructs were positively related to customer satisfaction. The results also show that customer satisfaction is not negatively related to the intention to make a complaint. This indicates that the majority of respondents have high collectivist values which tend to have no intention to make complaints. This also confirms the research of Liu and Mclure (2001) which states that people who have collectivist values tend not to have the intention to make complaints.]]>
<![CDATA[RISK MANAGEMENT FACTORS ON CLIENT ACCEPTANCE DECISIONS IN A BIG4 KAP ]]>
<![CDATA[Mia Selvina]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v2i1.3631
<![CDATA[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.]]>
