cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sansaloni Butar Butar
Contact Email
sansaloni@unika.ac.id
Phone
-
Journal Mail Official
jurnal.aktbisnis@unika.ac.id
Editorial Address
Gedung Yustinus, Fakultas Ekonomi dan Bisnis Universitas Katolik Soegijapranata Jl. Pawiyatan Luhur IV/No.1 Semarang 50234
Location
Kota semarang,
Jawa tengah
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 8 Documents
 1 
Search results for , issue "Vol 10, No 20 (2012)" : 8 Documents clear
Pengaruh Belief Adjustment dan Locus Of Control Terhadap Teknik Penganggaran Modal dan Pengambilan Keputusan Proyek Ekawaty, Stefannie
Jurnal Akuntansi Bisnis Vol 10, No 20 (2012)
Publisher : Jurnal Akuntansi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Significant capital investment decision-making within the company. Capital investment decisions to be taken include projects that are affected by capital budgeting techniques including DCF techniques, and non-financial non-DCF. Survey of capital budgeting techniques (Graham and Harvey, Kim et al., Klammer et al., Pike, Ryan and Ryan, Schall et al., In Chen, 2008) and Chen study (2008) using the contingency theory in the use of capital budgeting techniques the background of this research. The research was conducted with 85 participants experimented with techniques derived from the Auditing Practicum class. The results of this study is the belief adjustment and the LOC does not affect the capital budgeting techniques, but instead affect the project decision. Moreover, it also acquired the locus of control did not affect the relations of capital budgeting techniques in project decisions. So it can be concluded that the project decision-making, capital budgeting techniques used will influence the decision outcome
DAN INTERPERSONAL SKILL TERHADAP KINERJA MANAJER LINI Anggraeni, Merry
Jurnal Akuntansi Bisnis Vol 10, No 20 (2012)
Publisher : Jurnal Akuntansi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Manufacturing company is company that require high performance from everyone involved. One of which is the line managers responsible for work activities related to output or product, and oversees operational labors. Whether or not this performance is influenced by leadership style and interpersonal skill the leader of line managers. This study dicusses about “different test of situasional Leadership Style on the performance of line managers with interpersonal skill as an interaction effect”. The first hypothesis suggest that there is no performance difference between leadership style that fits and does not fit with condition of line managers. The result of the second hypothesis suggest that there is no performance difference between the categories of situational leadership style with the interpersonal skill as an interaction effect. Based on these results, it is expected that the company can improve the performance of line managers by not only applying situational leadership style that matches with the condition of line managers
FAKTOR INTERNAL DAN EXTERNAL YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Permatasari, Lia
Jurnal Akuntansi Bisnis Vol 10, No 20 (2012)
Publisher : Jurnal Akuntansi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Timeliness and audit delay in financial reporting is a significant characteristic of accounting information. Stale information is of little use to investors in their investment decision-making processes. Undue delay in releasing financial statements increases uncertainty associated with investment decisions. Therefore, the objective of this research is to investigate the influence of intern factor such as firm size, firm age, firm status, subsidiaries, existence of internal audit division, profitability, solvability, total asset turn over, extraordinary items and the extern factor such as public accountant size, public accountant age, auditor opinion toward the audit delay and timeliness on manufacture companies that listed in Indonesia Stock Exchange for the period 2006-2008. The hypothesis purpose were tested by multiple linier regression models. The result shows subsidiaries, existence of internal audit division and opinion auditor have influence on timeliness and audit delay. On the other hand, firm size, firm age, public accountant size have influence on timeliness and public accountant age have influence on audit delay
PENGARUH ORIENTASI ETIKA, KOMITMEN PROFESI, DAN KOMITMEN ORGANISASI TERHADAP SENSITIVITAS ETIKA (Studi Empiris Pada Kantor Akuntan Publik di Semarang). Hartono, Stephanus
Jurnal Akuntansi Bisnis Vol 10, No 20 (2012)
Publisher : Jurnal Akuntansi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide empirical evidence of the influence of the ethical orientation of idealism and relativism, professional commitment and organizational commitment have an influence on auditors ethical sensitivity. The research was conducted in the city of Semarang, Central Java province with the study sample auditors who worked at public accounting firms in Semarang and the sampling technique used was purposive sampling. Data collected in this study with 45 copies of the questionnaire that was sent to nine public accounting firms in the city of Semarang, however, 45 copies of the questionnaire only 38 copies of the questionnaire is suitable as sources of research data. Methods of data analysis used were multiple analysis methods to examine the direct effect between the independent variables on the dependent variable. The results provide evidence that the idealism and commitment to professional ethics orientation has a positive influence on the sensitivity of ethics, whereas ethical relativism orientation has a negative effect on ethical sensitivity. But the professions commitment does not have an influence on ethical sensitivity.
PENGARUH ORIENTASI ETIKA, KOMITMEN PROFESI, DAN KOMITMEN ORGANISASI TERHADAP SENSITIVITAS ETIKA (Studi Empiris Pada Kantor Akuntan Publik di Semarang). Stephanus Hartono
Jurnal Akuntansi Bisnis Vol 10, No 20 (2012)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v10i20.438

Abstract

This study aims to provide empirical evidence of the influence of the ethical orientation of idealism and relativism, professional commitment and organizational commitment have an influence on auditors' ethical sensitivity. The research was conducted in the city of Semarang, Central Java province with the study sample auditors who worked at public accounting firms in Semarang and the sampling technique used was purposive sampling. Data collected in this study with 45 copies of the questionnaire that was sent to nine public accounting firms in the city of Semarang, however, 45 copies of the questionnaire only 38 copies of the questionnaire is suitable as sources of research data. Methods of data analysis used were multiple analysis methods to examine the direct effect between the independent variables on the dependent variable. The results provide evidence that the idealism and commitment to professional ethics orientation has a positive influence on the sensitivity of ethics, whereas ethical relativism orientation has a negative effect on ethical sensitivity. But the profession's commitment does not have an influence on ethical sensitivity.
Pengaruh Belief Adjustment dan Locus Of Control Terhadap Teknik Penganggaran Modal dan Pengambilan Keputusan Proyek Stefannie Ekawaty
Jurnal Akuntansi Bisnis Vol 10, No 20 (2012)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v10i20.434

Abstract

Significant capital investment decision-making within the company. Capital investment decisions to be taken include projects that are affected by capital budgeting techniques including DCF techniques, and non-financial non-DCF. Survey of capital budgeting techniques (Graham and Harvey, Kim et al., Klammer et al., Pike, Ryan and Ryan, Schall et al., In Chen, 2008) and Chen study (2008) using the contingency theory in the use of capital budgeting techniques the background of this research. The research was conducted with 85 participants experimented with techniques derived from the Auditing Practicum class. The results of this study is the belief adjustment and the LOC does not affect the capital budgeting techniques, but instead affect the project decision. Moreover, it also acquired the locus of control did not affect the relations of capital budgeting techniques in project decisions. So it can be concluded that the project decision-making, capital budgeting techniques used will influence the decision outcome
DAN INTERPERSONAL SKILL TERHADAP KINERJA MANAJER LINI Merry Anggraeni
Jurnal Akuntansi Bisnis Vol 10, No 20 (2012)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v10i20.435

Abstract

Manufacturing company is company that require high performance from everyone involved. One of which is the line managers responsible for work activities related to output or product, and oversees operational labors. Whether or not this performance is influenced by leadership style and interpersonal skill the leader of line managers. This study dicusses about different test of situasional Leadership Style on the performance of line managers with interpersonal skill as an interaction effect. The first hypothesis suggest that there is no performance difference between leadership style that fits and does not fit with condition of line managers. The result of the second hypothesis suggest that there is no performance difference between the categories of situational leadership style with the interpersonal skill as an interaction effect. Based on these results, it is expected that the company can improve the performance of line managers by not only applying situational leadership style that matches with the condition of line managers
FAKTOR INTERNAL DAN EXTERNAL YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Lia Permatasari
Jurnal Akuntansi Bisnis Vol 10, No 20 (2012)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v10i20.436

Abstract

Timeliness and audit delay in financial reporting is a significant characteristic of accounting information. Stale information is of little use to investors in their investment decision-making processes. Undue delay in releasing financial statements increases uncertainty associated with investment decisions. Therefore, the objective of this research is to investigate the influence of intern factor such as firm size, firm age, firm status, subsidiaries, existence of internal audit division, profitability, solvability, total asset turn over, extraordinary items and the extern factor such as public accountant size, public accountant age, auditor opinion toward the audit delay and timeliness on manufacture companies that listed in Indonesia Stock Exchange for the period 2006-2008. The hypothesis purpose were tested by multiple linier regression models. The result shows subsidiaries, existence of internal audit division and opinion auditor have influence on timeliness and audit delay. On the other hand, firm size, firm age, public accountant size have influence on timeliness and public accountant age have influence on audit delay

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2012 2012


Reset
Filter By Issues
All Issue Vol 22, No 2: September 2024 Vol 22, No 1: Maret 2024 Vol 21, No 2: September 2023 Vol 21, No 1: Maret 2023 Vol 20, No 2: September 2022 Vol 20, No 1: Maret 2022 Vol 19, No 2: September 2021 Vol 19, No 1: Maret 2021 Vol 18, No 2: September 2020 Vol 18, No 1: Maret 2020 Vol 17, No 2: September 2019 Vol 17, No 1: Maret 2019 Vol 16, No 2: September 2018 Vol 16, No 1: Maret 2018 Vol 15, No 2: September 2017 Vol 15, No 1: Maret 2017 Vol 15, No 29 (2016) Vol 14, No 28 (2016) Vol 14, No 27 (2015) Vol 13, No 26 (2015) Vol 13, No 26 (2015) Vol 13, No 25 (2014) Vol 13, No 25 (2014) Vol 12, No 24 (2014) Vol 12, No 24 (2014) Vol 12, No 23 (2013) Vol 12, No 23 (2013) Vol 11, No 22 (2013) Vol 11, No 22 (2013) Vol 11, No 21 (2012) Vol 11, No 21 (2012) Vol 10, No 20 (2012) Vol 10, No 20 (2012) Vol 9, No 18 (2011) Vol 9, No 18 (2011) More Issue