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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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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 10 Documents
 1 
Search results for , issue "Vol 13, No 26 (2015)" : 10 Documents clear
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN DAN PENGENDALIAN EKSTERNAL TERHADAP KEBERADAAN RISK MANAGEMENT COMMITTEE Febryna, Desi Waty
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

The inherent risks in firms’operating activities require firms to establish effective risk management. The complexity of modern bussiness forces firms to put more effors to reduce negative effects of uncontrolled risks. Risks management is becoming crucial Risk Management Committee has been widely established in many public firms. This committee is under the supervision of Board of Commissioners. This study examine the effects of Corporate Governance, the characteristics of the company and auditor quality on the existence of Risk Management Committee of non-financial public companies. This study uses secondary data from annual reports of non-financial companies listed on Indonesia Stock Exchange in 2008-2013. Using logistic regression, the results show that frequency of board meetings, concentration of ownership and size of the company affects the existence of the Risk Management Committee (RMC).
PENGARUH TENUR KAP, REPUTASI KAP DAN ROTASI KAP TERHADAP KUALITAS AUDIT Nadia, Nurul Fitri
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

The research’s objective is to investigate the effect of accounting firms’tenure, reputation , and the rotation of accounting firms on audit quality. This study uses 2008-2012 data from Indonesia Stock Exchange and adopts Jones models to calculate discretionary accruals that has been widelu used as proxy for audit quality. Multiple regression analysis is applied on the data . The result shows that The longer the tenure, the higher accruals discretionary, companies audited by big four accounting firms have higher discretionary accruals , and firms that experienced rotation has highher discretionary accruals
KARAKTERISTIK DEWAN KOMISARIS DAN AUDITOR Eunik, Eunik,
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

The financial report is a media that company uses to deliver financial information to external parties. In maintaining the quality of the financial statements, the role of the auditor is needed to bridge the gap between the interests of the principals with the agent. Previous researches found that auditor quality has a great impact on reported earnings. Auditors who have specialized industry can offer a higher quality audit compared with non-specialists. This study predict that experience in a particular industry are closely related to the auditors ability to detect fraud. Using firms listed on Indonesia Stock Exchange of 2008-2012 period, this study shows that board size, firms’ size, ROA positivele effect auditor industry specialization choice and the ratio of debt negatively affect the auditor industry specialization
PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN LEGAL ORIGIN TERHADAP MANAJEMEN LABA Indraswono, Cahyo
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

The objective of the research are to find out empirical evidence about the effect of institutional ownership structure, firm size and legal origin on earnings management by companies Asia listed in New York Stock Exchange (NYSE). The role of earnings in compensation contracts and performance appraisal may be driving the emergence of earnings management. Measures of earnings management can be minimized by monitoring the management using the proportion of institutional ownership in the company. The complexity of the business and reputation of the company can raise the size of the company as part of the increasing influence of information asymmetry and earnings management. For companies listed on foreign stock markets, the legal system of the country of origin (legal origin) might impact on earnings management of the company.Companies in countries with civil law legal origin have higher earnings management than firms in countries with common law legal origin. Earnings management is measured using the modified Jones model of discretionary accruals as a proxy for earnings management. This study use 50 companies Asia listed in NYSE as sample, during the 2009-2011 year period of observation. Statistical test using multiple regression. This study obtained evidence that institutional ownership structure and firm size significantly negative effect on earnings management. While legal origin did not affect effect on earnings management of the company. This happens because the NYSE stock market is in a country with strong investor protection so that the legal origins of the Asia companies do not affect earnings management action.
PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN UKURAN KAP TERHADAP FEE AUDIT EKSTERNAL Chandra, Marcella Octavia
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

This study aims to analyze factors that influence the determination of external audit fees on all companies listed on Bursa Efek Indonesia (BEI). The factors tested in this study are independency of the board commissioner, size of the board commissioner, the meeting intensity of the board commissioner, the meeting intensity of the audit committee, firm size, subsidiaries, auditor size, and client risk. Collecting data is using purposive sampling method to all company listed in Bursa Efek Indonesia (BEI) during 2009-2013. A total of 222 companies used as sample in this research. The result of this research showed that the meeting intensity of the board commissioner, firm size, subsidiaries, and auditor size have significant relationship on the external audit fees. However, independency of the board commissioner, size of the board commissioner, the meeting intensity of the audit committee, and client risk did not have significant influence with external audit fees.
PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN LEGAL ORIGIN TERHADAP MANAJEMEN LABA Cahyo Indraswono
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v13i26.451

Abstract

The objective of the research are to find out empirical evidence about the effect of institutional ownership structure, firm size and legal origin on earnings management by companies Asia listed in New York Stock Exchange (NYSE). The role of earnings in compensation contracts and performance appraisal may be driving the emergence of earnings management. Measures of earnings management can be minimized by monitoring the management using the proportion of institutional ownership in the company. The complexity of the business and reputation of the company can raise the size of the company as part of the increasing influence of information asymmetry and earnings management. For companies listed on foreign stock markets, the legal system of the country of origin (legal origin) might impact on earnings management of the company.Companies in countries with civil law legal origin have higher earnings management than firms in countries with common law legal origin. Earnings management is measured using the modified Jones model of discretionary accruals as a proxy for earnings management. This study use 50 companies Asia listed in NYSE as sample, during the 2009-2011 year period of observation. Statistical test using multiple regression. This study obtained evidence that institutional ownership structure and firm size significantly negative effect on earnings management. While legal origin did not affect effect on earnings management of the company. This happens because the NYSE stock market is in a country with strong investor protection so that the legal origins of the Asia companies do not affect earnings management action.
PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN UKURAN KAP TERHADAP FEE AUDIT EKSTERNAL Marcella Octavia Chandra
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v13i26.452

Abstract

This study aims to analyze factors that influence the determination of external audit fees on all companies listed on Bursa Efek Indonesia (BEI). The factors tested in this study are independency of the board commissioner, size of the board commissioner, the meeting intensity of the board commissioner, the meeting intensity of the audit committee, firm size, subsidiaries, auditor size, and client risk. Collecting data is using purposive sampling method to all company listed in Bursa Efek Indonesia (BEI) during 2009-2013. A total of 222 companies used as sample in this research. The result of this research showed that the meeting intensity of the board commissioner, firm size, subsidiaries, and auditor size have significant relationship on the external audit fees. However, independency of the board commissioner, size of the board commissioner, the meeting intensity of the audit committee, and client risk did not have significant influence with external audit fees.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN DAN PENGENDALIAN EKSTERNAL TERHADAP KEBERADAAN RISK MANAGEMENT COMMITTEE Desi Waty Febryna
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v13i26.448

Abstract

The inherent risks in firmsoperating activities require firms to establish effective risk management. The complexity of modern bussiness forces firms to put more effors to reduce negative effects of uncontrolled risks. Risks management is becoming crucial Risk Management Committee has been widely established in many public firms. This committee is under the supervision of Board of Commissioners. This study examine the effects of Corporate Governance, the characteristics of the company and auditor quality on the existence of Risk Management Committee of non-financial public companies. This study uses secondary data from annual reports of non-financial companies listed on Indonesia Stock Exchange in 2008-2013. Using logistic regression, the results show that frequency of board meetings, concentration of ownership and size of the company affects the existence of the Risk Management Committee (RMC).
PENGARUH TENUR KAP, REPUTASI KAP DAN ROTASI KAP TERHADAP KUALITAS AUDIT Nurul Fitri Nadia
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v13i26.449

Abstract

The researchs objective is to investigate the effect of accounting firmstenure, reputation , and the rotation of accounting firms on audit quality. This study uses 2008-2012 data from Indonesia Stock Exchange and adopts Jones models to calculate discretionary accruals that has been widelu used as proxy for audit quality. Multiple regression analysis is applied on the data . The result shows that The longer the tenure, the higher accruals discretionary, companies audited by big four accounting firms have higher discretionary accruals , and firms that experienced rotation has highher discretionary accruals
KARAKTERISTIK DEWAN KOMISARIS DAN AUDITOR Eunik, Eunik
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v13i26.450

Abstract

The financial report is a media that company uses to deliver financial information to external parties. In maintaining the quality of the financial statements, the role of the auditor is needed to bridge the gap between the interests of the principals with the agent. Previous researches found that auditor quality has a great impact on reported earnings. Auditors who have specialized industry can offer a higher quality audit compared with non-specialists. This study predict that experience in a particular industry are closely related to the auditor's ability to detect fraud. Using firms listed on Indonesia Stock Exchange of 2008-2012 period, this study shows that board size, firms size, ROA positivele effect auditor industry specialization choice and the ratio of debt negatively affect the auditor industry specialization

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