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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 6 Documents
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Search results for , issue "Vol 14, No 27 (2015)" : 6 Documents clear
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DENGAN VARIABEL MEDIASI SUPERVISOR TRUST Sindhu Putra Tanujaya
Jurnal Akuntansi Bisnis Vol 14, No 27 (2015)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v14i27.962

Abstract

Organizational Citizenship Behavior (OCB) is one of the indicators in improving the effectiveness of an organization's performance. Factors that may affect the formation of OCB in organizations include transformational leadership and trust supervisor. Transformational leadership style is a style that is performed by superiors to subordinates by providing motivation and an example to a task or job that is given by superiors to subordinates in the organization. Supervisor trust is a trust level that is owned by subordinates to superiors. OCB is a voluntary behavior that appears within the individual in order to achieve organizational goals. This study used 70 respondents from the banking sector employees in Semarang as samples and data are processed as many as 49 samples. Testing tools in this research by using SPSS and with multiple regression analysis with significance level of 5%. The results of this study indicate that transformational leadership style influence on the formation of Organizational Citizenship Behavior (OCB) when through the supervisor trusts.
PENGARUH LOCUS OF CONTROL, KOMITMEN ORGANISASI, KINERJA, TURNOVERINTENTION, TEKANAN ANGGARAN WAKTU, GAYA KEPEMIMPINAN DAN KOMPLEKSITAS TUGAS TERHADAP PERILAKU DISFUNGSIONAL AUDITOR Monica Melsa Yunita Wibowo
Jurnal Akuntansi Bisnis Vol 14, No 27 (2015)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v14i27.963

Abstract

Along with the growing age, the role of auditors are increasingly widespread on the continuity of an organization. Auditor increasingly required to be a professional to be able to organize a good financial governance. An implementation of the professional attitude is to avoid dysfunctional behaviors in the audit of financial statements. Dysfunctional behavior that is very prone to this can be triggered by two factors, namely internal and external. The study will analyze the influence of locus of control, the negative influence of organizational commitment, the negative effect of performance, positive influence turnover intention, positive influence budget pressure, the influence of leadership style and positive influence on the complexity of the task dysfunctional behavior auditor. Using two methods of data collection, the method of a survey conducted on 48 people auditor of Semarang Public Accountant Office, as well as interviews FGD to 9 people auditor of Semarang Public Accountant Office, the results of this study obtained by multiple regression analysis using SPSS which is then amplified and clarified with qualitative data results FGD interview. This study indicates that the locus of control affects the dysfunctional behavior of auditors, while the other variables, organizational commitment, performance, turnover intention, time budget pressure, leadership style, and the complexity of the task has no effect on the auditor dysfunctional behavior. Keywords :
PENGARUH INSENTIF PAJAK DAN INSENTIF NON PAJAK TERHADAP MANAJEMEN LABA SAAT TERJADI PENURUNAN TARIF PAJAK PENGHASILAN BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Marselina Hamijaya
Jurnal Akuntansi Bisnis Vol 14, No 27 (2015)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v14i27.959

Abstract

The decline in corporate income tax rates in Indonesia as stipulated in Law No.36 Year 2008 delivers advantages for companies that obtain lightening the tax burden which must be paid by the company. However, on the other hand a decrease in income tax rates The agency raises opportunist attitude managers to manage earnings in order Companies can save on the tax burden to be paid. The manager will organize the number of reported earnings so that the burden of tax paid is not burdensome company. Earnings management action was influenced by tax incentives and incentives non tax. The purpose of this study was to verify whether the tax incentive and non-incentivetax effect on earnings management and whether the reduction in income tax ratesbody effect on earnings management. The sample in this research companylisted on the Indonesia Stock Exchange in 2008 until 2010. Data analyzation used in this study is multiple regression and independent t-test. The independent variables in this study is a tax incentive that consists of planningtaxes, deferred tax expense and deferred tax assets; non-tax incentives consisting ofearnings pressure, debt level, earnings bath, and the size of the company. dependent variablesin this research is earnings management. The results of this study indicate that earnings management occurs when the tariff reductionCorporate income tax is significantly affected by deferred tax expense, earningspressure, level of debt, the size of the company, and earnings bath and a decrease in tax ratesCorporate income proved to have a significant effect on earnings management. Whiletax planning and deferred tax assets did not significantly influenceprofit management.
PENGARUH KARAKTERISTIK KOMITE AUDIT, INDEPENDENSI DEWAN KOMISARIS, REPUTASI AUDITOR TERHADAP FINANCIAL DISTRESS Ignasia Nathania Astria Gunawijaya
Jurnal Akuntansi Bisnis Vol 14, No 27 (2015)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v14i27.964

Abstract

Financial distress is a problem for many companies. Financial distress will determine the reaction of investors to the relevant company. The objective of the study is to analyze the influences of audit committee characteristics, the independences of the board of commissioners, and auditor reputation on financial distress. The characteristics based on three parameters: the number of audit committee members, frequency of meetings of audit committee members, and financial or accounting competence of audit committee members. This study focus on financial reports and annual reports of listed manufacturing companies in Indonesia Stock Exhange (IDX) during 2011-2015. The data was collected by purposive sampling. This study used logistic regression analysis to examine five of independent variables on dependent variable. The results indicate the number of audit committee members and auditor reputation were negatively affected the financial distress in companies. While the independence of the board of commissioners, meeting frequency, financial or accounting competence were positively affected the financial distress in companies.
ANALISIS PENGARUH KINERJA FINANSIAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL PEMODERASI Dita Murpradana
Jurnal Akuntansi Bisnis Vol 14, No 27 (2015)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v14i27.960

Abstract

This study intends to determine the role of CSR disclosure variables in moderating influence on the value of the company's financial performance. Financial performance is measured in terms of ROA is believed to be the core variables that directly affect the value of the company, while CSR indirect effect through interaction with the financial performance as the moderating variable. Data analysis methods used to solve problems in this study is the use of test interaction is often called the Moderated Regression Analysis (MRA). This analysis is used to find and get a picture of the effect of Financial Performance (KF) against the value of the Company (NP) with CSR as moderating variables. Based on the hypothesis testing that has been done, the result that influence the value of Financial Performance Company with disclosure of Corporate Social Responsibility (CSR) as a moderating variable. So it can be proved that the disclosure of CSR was able to significantly moderate the relationship between the financial performance of the company's value.
PENGARUH KOMISARIS INDEPENDEN, FREKUENSI RAPAT DEWAN KOMISARIS, REPUTASI AUDITOR, KOMPLEKSITAS, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP KEBERADAAN RISK MANAGEMENT COMMITTEE (RMC) PADA PERUSAHAAN GO PUBLIC DI INDONESIA Vina Wijayanti Hadi
Jurnal Akuntansi Bisnis Vol 14, No 27 (2015)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v14i27.961

Abstract

This study aims to look at the influence of variable independent commissioner, the frequency of board meetings, the auditor's reputation, complexity, foreign ownership and size of enterprises to the existence of the risk management committee at the company went public in Indonesia. This research is expected to be input for the company in improving the implementation of good corporate governance practices, particularly in terms of risk management by establishing a Risk Management Committee or the Risk Management Committee. These observations were made by using secondary data. Secondary data used are annual reports of non-financial companies listed on the Stock Exchange. Logistic regression method selected for this study using non-metric variables as the dependent variable. While the independent variable is the variable metric and non-metric. There are several stages of testing done in analyzing the data in this study. Data analysis stage of research include analysis Descriptive Statistics, Regression Model Feasibility, Feasibility Overall Model, Coefficient of Determination, Matrix Classification and Regression Coefficients Test. Based on the research results can be concluded that the proportion of independent commissioners, auditor's reputation, and the complexity of the company do not affect the existence of the risk management committee. Instead, the frequency of board meetings, foreign ownership and firm size affects the existence of the risk management committee at the company went public in Indonesia.

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