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Gedung Yustinus, Fakultas Ekonomi dan Bisnis Universitas Katolik Soegijapranata Jl. Pawiyatan Luhur IV/No.1 Semarang 50234
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INDONESIA
Jurnal Akuntansi Bisnis
Published by Universitas Katolik Soegijapranata
ISSN : 1412775X     EISSN : 25415204     DOI : https://doi.org/10.24167/jab
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB) merupakan media ilmiah yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata sebagai wadah para peneliti untuk mempublikasi karya ilmiah. Jurnal ini terbit dua kali dalam satu tahun yaitu pada bulan Maret dan September. Karya ilmiah dapat berupa riset empiris atau kajian teoretis yang memenuhi kaidah-kaidah penulisan ilmiah. Artikel yang dimuat harus memenuhi format penulisan yang telah ditetapkan redaksi JAB dan telah melalui proses blind review yang mencakup topik-topik sebagai berikut: Akuntansi keuangan, akuntansi manajemen, sistem informasi, pasar modal, etika bisnis dan akuntansi, pengauditan, tata kelola perusahaan, tanggung jawab sosial perusahaan (CSR) dan pelaporan berkelanjutan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 4 Documents
 1 
Search results for , issue " Vol 11, No 22 (2013)" : 4 Documents clear
Pengaruh Internet Banking Terhadap Kinerja Perbankan di Indonesia (Studi Empiris Pada Bank yang Listing di BEI) Egan, Ronaldo; Prawoto, Hudi
Jurnal Akuntansi Bisnis Vol 11, No 22 (2013)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

This study aimed to determine the effect of internet banking on banks performance, in term of earning. Based on the analysis and discussion in the previous section, it can be concluded that results of this study show empirical evidence that the application of internet banking brings negative and significant effect on the growth of public bank earnings who use internet banking in Indonesia, based on financial statements in 2002 through 2011. The study also examines banking ratio such as size, capital, credit risk, expense management, liquidity and the two macro economic factors, namely inflation and economic growth on earnings. The stated ratio, such as size, capital, credit risk, expense management, inflation, economic growth and significant effect on earnings. For size and capital, those ratios bring positive and significant effect on earnings, while credit risk, expense management, inflation, a significant negative effect economic growth on earnings. In this study, liquidity variable brings non-significant positive effect on earnings.
PENGARUH LOCUS OF CONTROL, PENGALAMAN KERJA DAN SISTEM REWARD TERHADAP PERILAKU ETIS AUDITOR Raharjo, Evie Mutiara Tandyo
Jurnal Akuntansi Bisnis Vol 11, No 22 (2013)
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Abstract

This research purposed to analyze the effect of locus of control, job experience and reward system toward auditor ethical behavior. Sample are the auditor in the KAP Semarang. Sampling technique used are purposive sampling method. Data from the distribution of questionnaires processed using SPSS to obtain the equation in the form of multiple regression. These results indicate that the locus of control and reward system affect auditor ethical behavior, meanwhile job experience did not affect auditor ethical behavior.
EMPOWERMENT, MOTIVASI DAN KINERJA: MENELITI DAMPAK FEEDBACK, REWARD DAN MACHIAVELLIAN Theresa, Maria; Palupi M, Monika
Jurnal Akuntansi Bisnis Vol 11, No 22 (2013)
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Abstract

Tujuan dilakukan empowerment dalam organisasi adalah untuk membangun daya, dengan cara mendorong, memotivasi dan menumbuhkan kesadaran akan potensi yang dimiliki dalam diri individu. Drake, Wong dan Slater (2007) menggunakan feedback dan reward sebagai anteseden dari empowerment. Drake, Wong dan Slater (2007) menggunakan tiga dimensi empowerment yaitu: (1) impact, (2) competence dan (3) self-determination. Penelitian ini menambahkan variabel internal machiavellian sebagai anteseden empowerment. Individu yang memiliki sifat machiavellian lebih mudah beradaptasi dengan lingkungan sekitar untuk memaksimalkan kepentingan pribadi. Selain itu, individu yang memiliki sifat machiavellian lebih dapat melihat peluang untuk kepentingan pribadi. Penelitian ini bertujuan memberikan bukti empiris mengenai efek Machiavellian personality terhadap proses empowerment dan kinerja. Partisipan dalam penelitian ini adalah mahasiswa Unika Soegijapranata. Penelitian ini menggunakan metode eksperimen. Desain eksperimennya adalah 2x2x2 (feedback x reward x machiavellian), dengan kategori pengkondisian between subject. Hasil dalam penelitian ini menunjukkan bahwa feedback berpengaruh terhadap impact, competence dan self-determination. Sedangkan reward dan sifat machiavellian tidak berpengaruh terhadap impact, competence dan selfdetermination. Namun jika hanya feedback saja yang berpengaruh terhadap impact, competence dan self-determination, ternyata hal tersebut belum dapat menggerakan motivasi individu untuk menghasilkan kinerja
FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISISME PROFESIONAL AUDITOR DALAM PENUGASAN AUDIT Chendy Alfa, Rosa De Lima; Indarto, Stefani Lily
Jurnal Akuntansi Bisnis Vol 11, No 22 (2013)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

The auditor is required to have a skeptical attitude on the evidence given by his clients in order to produce a good quality audit. Auditors professional skepticism is an attitude that is always questioning and critical evaluation of the audit evidence. Professional skepticism, the auditor is required to minimize the mistakes made during the investigation auditors on the financial statements. Public confidence in the quality of public accounting firm will be higher if the profession is to apply high quality standards for the implementation of the professional work done by members of the profession, so that auditors can be expected to exhibit professional skepticism attitude. However, on the one hand people are still often dubious level of professional skepticism by auditors owned KAP. This study aimed to examine the effect of trust, fraud risk assessment, internal locus of control, professional ethics, competence, and risk audits of professional skepticism. Respondents in this study is an auditor in public accountant in Yogyakarta. The results of this study the lower confidence auditor, the higher the professional skepticism by auditors indicated. conversely, higher level of fraud risk assessment, internal locus of control, professional ethics, competence, and audit risk held by the auditor, the higher the professional skepticism by auditors indicated

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