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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 18, No 2: September 2020" : 7 Documents clear
Perbedaan Kinerja Keuangan dan Kinerja Pasar Perusahaan Indeks Sri-Kehati dengan Perusahaan Non Indeks Sri-Kehati Periode 2015 – 2017 Esther Kusumawati; Yusni Warastuti
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.2841

Abstract

Abstract The increasingly fierce level of competition has prompted companies to seek new ways to attract capital market investors. Market players are increasingly aware of the impact of company activities on the environment and sustainability reporting. Capital market authorities are also increasingly concerned about investors' attention to environmental damage caused by uncontrolled exploitation of natural resources. In cooperation with the Biodiversity Foundation (KEHATI), Indonesia Stock Exchange formed a new index called the SRI-KEHATI in 2008. Firms included in the SRI-KEHATI index category are firms that pay serious attention to environmental, social and good corporate governance issues. This study examines the differences in financial performance and market performance of companies that are included in the SRI-KEHATI index group and those of non-SRI-KEHATI index companies. Financial performance is measured by the ratio of net profit margin, return on assets, and return on equity. Meanwhile, market performance is measured by the price earnings ratio. The results show that the ratios of NPM, ROA, ROE, and PER of firms included in SRI-KEHATI index are higher than non-SRI-KEHATI index. Abstrak Tingkat kompetisi yang semakin ketat telah mendorong perusahaan untuk mencari cara-cara baru dalam menarik minat investor pasar modal. Pelaku pasar semakin sadar tentang dampak aktivitas perusahaan terhadap lingkungan dan sustainability reporting. Badan otoritas pasar modal juga semakin perduli tentang perhatian investor terhadap kerusakan lingkungan yang diakibatkan eksploitasi sumber daya alam yang tidak terkendali. Bekerjasama dengan Yayasan Keanekaragaman Hayati (KEHATI), pada tahun 2008 Bursa Efek Indonesia. membentuk suatu indeks baru yang diberi nama indeks SRI-KEHATI. Perusahaan-perusahaan yang masuk dalam kategori indeks SRI-KEHATI adalah perusahaan yang memberi perhatian serius terhadap masalah lingkungan, sosial, dan tata kelola perusahaan yang baik (good corporate governance). Penelitian ini menguji perbedaan kinerja keuangan dan kinerja pasar perusahaan yang masuk kedalam kelompok indeks SRI-KEHATI dengan perusahaan non indeks SRI-KEHATI. Kinerja keuangan diukur dengan rasio net profit margin, return on asset, dan return on equity. Sedangkan kinerja pasar diukur dengan price earnings ratio. Hasil penelitian menunjukkan bahwa rasio NPM, ROA, ROE, dan PER perusahaan yang termasuk dalam kelompok indeks SRI-KEHATI dan lebih tinggi daripada kelompok perusahaan non indeks SRI-KEHATI.
Pengaruh Praktik Akuntansi Manajemen Terhadap Perubahan Organisasi dan Kinerja Organisasi Pada Sektor Publik di Kota Semarang Devina Ratnasari; Clara Susilawati
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i1.2837

Abstract

Abstract The main purpose of this research is to examine the effect of management accounting practices on organizational change and organizational performance. Previous empirical studies have shown that the success of management accounting practices in public sector organizations has not been convincing so that it raises doubts regarding the effectiveness of these practices in encouraging organizational change and improving performance. The sample are staff from 8 Government Agencies, 21 Government Offices, 6 Regional Companies, 17 Government Administrations (Districts), and 1 Regional Hospital in Semarang. Data analytical technique used in this research is SEM PLS. The results show that contemporary management accounting practices are positively associated with organizational change and organizational performance. The results also show that, when the public sector increasingly uses contemporary management accounting practices, changes will often occur in these organizations and these practices are able to facilitate the public sector to improve its performance. However, the results that traditional management accounting practices are not associated with organizational change and organizationanl performance. Abstrak Tujuan utama penelitian ini adalah untuk mengetahui pengaruh praktik akuntansi manajemen terhadap perubahan organisasi dan kinerja organisasi pada sektor publik. Studi empiris terdahulu menunjukkan keberhasilan praktik akuntansi manajemen pada organisasi sektor publik belum menyakinkan sehingga memunculkan keraguan terkait dengan keefektifan praktik-praktik tersebut dalam mendorong perubahan organisasi dan peningkatan kinerja. Sampel diambil dari 8 Badan Pemerintah, 21 Dinas Pemerintah, 6 Perusahaan Daerah, 17 Administrasi Pemerintah (Kecamatan), dan 1 RSUD. Pengujian hipotesis pada penelitian ini menggunakan SEM PLS. Hasil penelitian menunjukkan bahwa praktik akuntansi manajemen kontemporer berhubungan positif dengan perubahan organisasi dan kinerja organisasi. Hal ini menunjukkan bahwa, ketika sektor publik semakin sering menggunakan praktik akunntansi manajemen kontemporer maka perubahan-perubahan akan sering terjadi pada organisasi tersebut dan praktik akuntansi manajemen kontemporer mampu memfasilitasi sektor publik untuk meningkatkan kinerjanya. Namun hasil penelitian ini menunjukkan bahwa praktik akuntansi manajemen tradisional tidak berhubungan dengan perubahan organisasi dan praktik akuntansi manajemen tradisional tidak berhubungan dengan kinerja organisasi.
Pengembangan Karir, Karakteristik dan Kinerja Auditor Diva Callista Yurianti; Sansaloni Butar Butar
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.3119

Abstract

Abstract The auditor profession has an important role in the business world. From time to time, the role of the auditor in increasing the credibility of financial statements is increasingly felt and is needed by users of financial statements. The quality of financial reports is expectedly influenced by audit quality. Therefore, research on the characteristics of auditors is very important to understand the factors that affect auditor performance. This study examines the effect of career development and auditor characteristics on auditor performance. The characteristics of auditors examined are focused on auditor independence, organizational commitment, integrity, confidentiality, and motivation. The test of hypothesis is conducted by using multiple regression analysis. The sample is 64 auditors who work in public accounting firms in Semarang. The results show that career development, organizational commitment, confidentiality, and motivation have a positive effect on auditor performance. Meanwhile, auditor independence and integrity have no effect on auditor performance. Abstrak Profesi auditor memiliki peran yang penting dalam dunia bisnis. Dari waktu ke waktu peran auditor dalam meningkatkan kredibilitas laporan keuangan semakin terasa dan sangat dibutuhkan oleh pengguna laporan keuangan. Kualitas laporan keuangan dapat dipengaruhi oleh kualitas audit. Karena itu, penelitian tentang karakteristik auditor sangat penting untuk memahami faktor-faktor yang mempengaruhi kinerja auditor. Penelitian ini menguji pengaruh pengembangan karis dan karakteristik auditor terjadap kinerja auditor. Karakteristik auditor yang menjadi fokus penelitian adalah independensi auditor, komitmen organisasi, integritas, kerahasiaan, dan motivasi. Pengujian hipotesis dilakukan dengan analisis regresi berganda menggunakan 64 auditor yang bekerja di Kantor Akuntan Publik yang ada di Semarang sebagai sampel. Hasil analisis menunjukkan bahwa pengembangan karir, komitmen organisasi, kerahasiaan, dan motivasi berpengaruh positif terhadap kinerja auditor. Sedangkan independensi auditor dan integritas tidak berpengaruh terhadap kinerja auditor.
Pengaruh Caring Climate, Kepuasan Kerja, Komitmen Organisasional dan Referent Power Terhadap Kinerja Karyawan Yakobus Adi Nugroho; Monika Palupi Murniati
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.2839

Abstract

Abstract Employees are an important element in an organization that determine the success of organization in fulfilling its goals and maintain the existence and the competitiveness of the organization. For these reasons, it is important to identify the factors that affect employee performance. This study examines the effect of caring climate, job satisfaction, and organizational commitment on job performance. As much as 85 respondents selected from college teacher and employee on university were employed for the test of hypothesis. This study uses Structural Equation Modeling analysis techniques with AMOS applications. The results show that caring climate has a direct effect on job satisfaction and organizational commitment. Direct effect can also be identified for the effect of job satisfaction on organizational commitment and job performance, and organizational commitment on performance. On the other hand, caring climate has an indirect on performance through job satisfaction. Job satisfaction cannot mediate the relationship between caring climate and organizational commitment. In addition, organizational commitment cannot mediate the relationship between job satisfaction and job performance. Abstrak Karyawan adalah elemen penting dalam suatu organisasi yang bisa menentukan tercapainya tujuan organisasi dan menjamin eksistensi serta daya saing organisasi. Karena itu penting untuk mengetahui faktor-faktor yang mempengaruhi kinerja karyawan. Penelitian ini bertujuan untuk menguji pengaruh iklim peduli, kepuasan kerja, dan komitmen organisasional terhadap kinerja. Sebanyak 85 responden dipilih dari dosen dan tenaga kependidikan di satu universitas untuk pengujian hipotesis. Penelitian ini juga menggunakan teknik analisis Structural Equation Modelling dengan aplikasi AMOS. Berdasarkan hasil pengujian data, ditemukan bahwa caring climate berpengaruh langsung terhadap kepuasan kerja dan komitmen organisasional. Pengaruh langsung juga terjadi pada kepuasan kerja terhadap komitmen organisasional dan kinerja, tetapi komitmen organisasional tidak berpengaruh langsung terhadap kinerja. Sedangkan pada pengaruh tidak langsung didapati bahwa caring climate berpengaruh pada kinerja melalui kepuasan kerja. Kepuasan kerja menjadi pemediasi antara hubungan caring climate terhadap komitmen organisasional. Kemudian, komitmen organisasional yang tidak dapat menjadi pemediasi antara hubungan kepuasan kerja terhadap kinerja, begitu juga caring climate terhadap kinerja karyawan.
Determinan Praktik Transfer Pricing dengan Firm Size Sebagai Pemoderasi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Lina Maulida; Agus Wahyudin
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.3514

Abstract

The purpose of this study is to analyze the effect of debt covenant, tax minimization, and audit quality on transfer pricing practice with firm size as the moderating variable. Employing purposive sampling, as much as 21 mining companies listed on the IDX in 2017-2019 were available for the test of hypothesis . Moderated regression analysis was used for the test of hypothesis. The results showed that debt covenants have no significant effect on transfer pricing. Tax minimization and audit quality have negative effect on transfer pricing and audit quality. In addition, firm size does not significantly moderate the relationship between debt covenant and transfer pricing, but firm size can significantly moderate the relationship between tax minimization and transfer pricing and can also significantly moderate the relationship between audit quality and transfer pricing.
Corporate Governance, Growth Opportunities dan Konservatisme Akuntansi: Bukti Empirik pada Perusahaan Manufaktur di Bursa Efek Indonesia Jacobus Widiatmoko; Maria Goreti Kentris Indarti; Chika Adelia Agustin
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.3522

Abstract

The purpose of this study was to examine the effect of institutional ownership, managerial ownership, and growth opportunities on accounting conservatism. This study uses two control variables, namely profitability and leverage. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample selection using the purposive sampling technique resulted in 246 data. The test results with ordinary least square regression indicate that institutional ownership has a positive effect on accounting conservatism. Institutional shareholders become an effective supervisory mechanism so that management will act conservatively. On the other hand, managerial ownership shows the opposite result of the hypothesis, and growth opportunities have no effect on accounting conservatism. As predicted, profitability as a control variable has a positive effect on accounting conservatism, but leverage has no effect on accounting conservatism.
The Impact Of Firm Size, Leverage, And Liquidity On Sustainability Report Disclosure With Profitability As Moderating Variable Winda Islamiati; Dhini Suryandari
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.3508

Abstract

This study aims to examine the effect of firm Size, leverage, and liquidity on the level of sustainability report by using profitability as a moderating variable. Firm samples were gathered from Sri-Kehati Index of Indonesia Stock Exchange for the period of 2016-2019. Applying purposive sampling technique, as much as 56 observations are available for further analysis. Test of hypotheses were conducted by using moderated regression analysis (MRA). Results support hypothesis one suggesting larger firm size is associated with higher sustainability report disclosure. Meanwhile, hypothesis two is rejected suggesting that leverage has no effect on sustainability reports disclosure. The results of this study also reject third, liquidity has no effect on the disclosure of sustainability reports. As for moderating variable, the results show that profitability does not affect the relation between firm size, leverage, and liquidity with sustainability report discolure. Results of this study are expected to serve as a guideline for companies to assess the benefit of sustainability report disclosures. As for investors, the results may help investors in making investment decision.

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