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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 7 Documents
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Search results for , issue "Vol 15, No 29 (2016)" : 7 Documents clear
KARAKTERISTIK AUDITOR, RISIKO AUDIT, DAN TANGGUNG JAWAB DALAM MENDETEKSI KECURANGAN Andenna Pentaza Swastyami
Jurnal Akuntansi Bisnis Vol 15, No 29 (2016)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v15i29.971

Abstract

This study investigate the relation between auditor characteristics and audit risk with its responsibilities to detect fraudulent financial statements. This study predicts auditor independence, auditor competence and ethical awareness are positively related to auditor's responsibility to detect fraudulent financial statements. Linear regression analysis is employed to test the hypothesis with following results: (1) Independence is positively related to auditor's responsibilities in detecting fraud. (2) Competence is positively related to auditor's responsibility to detect fraud. (3) Audit risk is positivele related to auditor's responsibility to detect fraud. (4) Ethical awareness is not related to auditor's responsibility in detecting fraud
DETERMINAN MANAJEMEN LABA PADA PERUSAHAAN YANG MELAKUKAN PENAWARAN SAHAM PERDANA Ike Anis Marsela; Tatang Ary Gumanti; Marmono Singgih
Jurnal Akuntansi Bisnis Vol 15, No 29 (2016)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v15i29.967

Abstract

This article aimstoanalyze the effect ofoperatingcash flows, size of thecompany, earnings changes, andfinancial leverage onearnings managementchangesin the basic industry and chemicalsub-sectormaking initial public offering in theIndonesia Stock Exchange. The samples were selected using purposive sampling method in which as many as 35 out of 60 companies in the period 1989-2013. The data used are secondary data from a basic industry and chemical sub sector. The companys prospectus is obtained from database of the Economic Faculty, University of Jember, Indonesian Capital Market Directory (ICMD), and other sources. This usesmultiple linearregressionanalysis to test the hypotheses. The dependent variable is earnings management measured using the ratio of DCA models of Friedlan. Independent variables consisted of operating cash flow, size of the company, earnings changes, and financial leverage. Results showedthatoperatingcash flows negatively andsignificanty affectearnings managementchanges, earningschanges have positive andsignificant effect onearnings managementchanges, size of the company andfinancial leveragedoes not havesignificant effecton earnings management changes.
PERSEPSI PEGAWAI ASURANSI TERHADAP INDUSTRI PERASURANSIAN: STUDI KASUS DI TIGA KABUPATEN JAWA TIMUR Ayu Retsi Lestari
Jurnal Akuntansi Bisnis Vol 15, No 29 (2016)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v15i29.968

Abstract

This study examines employees characteristic of insurance companies and try to assess employee perceptions and loyalties on their companies they are working. The objects of this study are employees of insurance in a number of companies in the district of Jember, Bodowoso, and Lumajang. Respondents were selected randomly without regard to their job positions. Cross tabulation analysis are used to determine the demographic portrait of the employees. Analysis of the 70 respondents indicated the following conclusions. First, the distribution of insurance employees in the three districts studied was dominated by productive age and the majority of employees are male. They feel comfortable working in the insurance industry and is ready to work with high loyalty. Second, insurance employees have a high loyalty to keep working at the company due to the belief that their future is assured. Such loyalty is supported by the ability of employees to maintain the good name of the company and the belief that company's success is the success of employees too.
STRUKTUR KEPEMILIKAN, TATAKELOLA PERUSAHAAN, DAN KONSERVATISMA Hellen Sanidhya Prahasita
Jurnal Akuntansi Bisnis Vol 15, No 29 (2016)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v15i29.969

Abstract

This study examines the effect board independence, ownership structure (institutional ownership and managerial ownership), frequency of audit committee meetings, audit quality, and leverage on accounting conservatism in Indonesia. Samples are collected from Indonesia Stock Exchange in 2009-2013. Purposive sampling methods are employed. The data were analyzed using multiple linear regression and classical assumption for data analysis. The results that negatively affect managerial ownership and leverage conservatism positive effect on conservatism. As for the variable independence of the board of commissioners, institutional ownership, frequency of board meetings and audit quality has no effect on conservatism
TATAKELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN, BOOK TAX DIFFERENCES, DAN PERSISTENSI LABA Grace Pramana
Jurnal Akuntansi Bisnis Vol 15, No 29 (2016)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v15i29.965

Abstract

This research is aimed to examine the impact of the board of directors, audit committee, book-tax differences, audit quality, managerial ownership and institutional ownership on the earnings persistence of manufacturing companies in Indonesia. According to Hanlon (2005) in Irfan and Kiswara (2013) earnings persistence is the company ability to maintain the current period profit until the next period. Earnings persistence reflects the earnings quality and relevant are used to predict the company's future earnings. This research uses three variables control such as leverage, cash flow volatility, and sales volatility. Total samples used in this research were 212 manufacturing companies which listed in the Bursa Efek Indonesia (BEI) during the period of 2010-2014.Samples were selected using purposive sampling method. Statistical tests in this study using multiple regression. Results of this study found that the audit quality, leverage,and sales volatility significantly affect to earnings persistence, where as board of directors, audit committee, book-tax differences, managerial ownership, institutional ownership, and cash flow volatility didnt have significant affect to earnings persistence.
PENGARUH KONVERGENSI IFRS, KOMITE AUDIT, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP FEE AUDIT Willy Suryajaya Yulio
Jurnal Akuntansi Bisnis Vol 15, No 29 (2016)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v15i29.970

Abstract

This research analyzes the factors that influence the determination of the external audit fee on all companies listed on the Indonesian Stock Exchange (BEI) 2010-214. The research used secondary data from the annual reports of all companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2014. Sampling method used in this study was purposive sampling. A total sample of 186 companies were used in analysis. The data is analyzed using multiple linear regression analysis. Factors to be tested in this study include IFRS Convergence, Interaction Skills Frequency meeting with the Audit Committee, the Audit Committee Number and Complexity of the Company. Results from this study showed that the amount and complexity of the Company's Audit Committee has a significant positive effect on external audit fees. While IFRS convergence, Frequency Interaction Skills Audit Committee Meeting with no effect on external audit fees.
MENGEMBANGKAN KEUNGGULAN KOMPETITIF DALAM PASAR YANG BERGEJOLAK Sansaloni Butar Butar
Jurnal Akuntansi Bisnis Vol 15, No 29 (2016)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v15i29.966

Abstract

Doing business today is not the same as doing business a few decades ago. Unpredictable market together with constantly changing consumersdesire contribute to heightening competition among business enterprises. Big profit are no longer easy to attain. Firms Life cycles are becoming increasingly shorter. Corporate bankruptcies are very common and inreased at unprecedented rate. These are main characteristic of business conditions at present time. The question is how can company survive in such a competitive market? This paper attempts to tackle the question by describing the crucial and important concepts to sharpen firmscompetitive edge. The emphasis in this paper is to describe ways to develop core competencies and strategies based on knowledge gained from firmslong history. The term knowledge (tacit knowledge) refers to the insights gained from the organizational learning process that gives enligtment to all organization members.

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