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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 214 Documents
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Pengaruh Internet Banking Terhadap Kinerja Perbankan di Indonesia (Studi Empiris Pada Bank yang Listing di BEI) Ronaldo Egan; Hudi Prawoto
Jurnal Akuntansi Bisnis Vol 11, No 22 (2013)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v11i22.419

Abstract

This study aimed to determine the effect of internet banking on banks' performance, in term of earning. Based on the analysis and discussion in the previous section, it can be concluded that results of this study show empirical evidence that the application of internet banking brings negative and significant effect on the growth of public bank earnings who use internet banking in Indonesia, based on financial statements in 2002 through 2011. The study also examines banking ratio such as size, capital, credit risk, expense management, liquidity and the two macro economic factors, namely inflation and economic growth on earnings. The stated ratio, such as size, capital, credit risk, expense management, inflation, economic growth and significant effect on earnings. For size and capital, those ratios bring positive and significant effect on earnings, while credit risk, expense management, inflation, a significant negative effect economic growth on earnings. In this study, liquidity variable brings non-significant positive effect on earnings.
Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Pasar Monica Suwandi
Jurnal Akuntansi Bisnis Vol 17, No 1: Maret 2019
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v17i1.2284

Abstract

Abstract The purpose of this study is to examine the relationship between sustainabilty report disclosure and financial performance. This research employs all companies listed on the Indonesian Stock Exchange (IDX) over period of 2012-2016. The sample was collected under purposive sampling technique. Results indicate that the sustainability report economy dimension, sustainability report environment dimension, sustainabilty report social dimension, and quality audit have effect on the financial performance measured by return on asset and price earnings ratio. In addition, sustainability report human right dimension has effect on profitability, but no effect on the finacial performance market. Abstrak Penelitian ini bertujuan untuk menguji hubungan antara pengungkapan sustainability report dengan kinerja keuangan. Penelitian ini menggunakan semua perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Sampel pada penelitian ini diambil dengan teknik purposive sampling. Hasil pengujian pada penelitian ini menunjukkan bahwa sustainability report dimensi ekonomi, sustainability report dimensi lingkungan, sustainability report dimensi sosial, dan kualitas audit berpengaruh terhadap kinerja keuangan yang diukur dengan return on asset dan price earnings ratio. Sebagai tambahan, sustainability report dimensi hak asasi manusia berpengaruh terhadap profitabilitas tetapi tidak berpengaruh terhadap kinerja keuangan pasar.
REPUTASI AUDITOR, KARAKTERISTIK DEWAN KOMISARIS, DAN KEINFORMATIFAN LABA Sansaloni Butar-Butar Butar-Butar
Jurnal Akuntansi Bisnis Vol 13, No 25 (2014)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v13i25.444

Abstract

The objective of the study is to examine the effect of auditor's reputation and Board of Commissioners independence in improving earnings informativeness. Previous studies suggest that earnings management activities are reflected in abnormal accruals contained in financial statements. In this study, earnings informativeness is measured by the ability of abnormal accruals to predict next year's net income. As the quality of abnormal accruals increased, the predictive content of abnormal accruals is also increased. Using regression analysis, results of the study can be summarized as follows: first, abnormal accruals of company with independent Board of Commissioners has a strong correlation with the earnings one year ahead compared to companies that do not have an independent Board of Commissioners. Second, abnormal accrual of a company that has auditors affiliated with the Big Four has a strong correlation with the earnings one year ahead than firms that auditors are not affiliated with the Big Four accounting firm. Overall, results of the study suggest Board of Commissioners and external auditors play an important role in improving the quality of reported earnings.
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
ANALISIS REAKSI INVESTOR TERHADAP DIMENSI-DIMENSI PENGUNGKAPAN INFORMASI AKUNTANSI Margani Pinasti; Hijroh Rokhayati; Uswatun Hasanah
Jurnal Akuntansi Bisnis Vol 12, No 23 (2013)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v12i23.424

Abstract

Penelitian ini bertujuan untuk menganalisis reaksi investor terhadap dimensi-dimensi pengungkapan informasi akuntansi dalam pelaporan keuangan. Pentingnya peran pengungkapan bagi pengambilan keputusan pemakai laporan keuangan dan perlunya analisis multi dimensi terhadap tingkat pengungkapan menjadi motivasi penelitian ini. Dimensi-dimensi pengungkapan dalam 288 laporan tahunan (sebagai sarana utama pelaporan keuangan) dari perusahaan-perusahaan terdaftar di Bursa Efek Indonesia yang menjadi sampel penelitian ini, dinilai dengan menggunakan metode content analysis. Reaksi investor diukur dengan nilai absolut return abnormal terbesar dari lima hari di sekitar tanggal publikasi laporan tahunan. Reaksi investor ini merupakan pengukur kegunaan informasi yang diungkapkan dan menunjukkan kandungan informasi dalam pengungkapan pelaporan keuangan. Analisis regresi digunakan untuk menganalisis pengaruh dimensi-dimensi pengungkapan terhadap reaksi investor. Hasil penelitian ini menunjukkan bahwa reaksi investor terhadap pengungkapan informasi pelaporan keuangan tidak ditentukan oleh banyaknya (kuantitas) cakupan pengungkapan. Reaksi investor terhadap pengungkapan informasi pelaporan keuangan berhubungan kuat dengan pengungkapan signal ekonomik pada informasi tata kelola perusahaan, pengungkapan informasi forward-looking dalam pembahasan kinerja perusahaan, dan tipe pengukuran informasi pembahasan kinerja perusahaan.
Komunikasi Organisasi, Stres Kerja dan Kinerja Karyawan: Dukungan Sosial Sebagai Variabel Moderasi Benita Ruth Ayu Rudianto
Jurnal Akuntansi Bisnis Vol 17, No 1: Maret 2019
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v17i1.2291

Abstract

Abstract This study examine moderating effect of social support on the relationship between organizational communication and employee performance and also between job stress and employee performance. Results show that social support modify the effect of organizational communication to jo stress. This indicates that family and colleagues support are able to create good communication and mitigate stressful negative effects. In addition, this study also examine moderating effect of job stress on the relatiionship between organizational communication and performance. Results show that job stress mediate the effect organizational communication on employee performance. Effective communication among employees lead to a lower level of stress and thus increase employee performance.. Abstrak Penelitian ini bertujuan untuk menguji pengaruh moderasi dukungan sosial pada hubungan komunikasi organisasi dan stres kerja serta efeknya terhadap kinerja karyawan. Hasil penelitian menunjukan bahwa terdapat pengaruh dukungan sosial sebagai moderator efek komunikasi organisasi terhadap stres kerja. Dukungan yang diterima dari keluarga maupun rekan kerja mampu menciptakan komunikasi yang baik dan dapat menghadapi stres yang dialami. Hasil penelitian ini juga menunjukan bahwa terdapat pengaruh stres kerja sebagai mediator efek komunikasi organisasi terhadap kinerja karyawan. Komunikasi yang berjalan baik antar karyawan pada lingkungan organisasi menyebabkan tingkat stres yang dihadapi karyawan dapat turun sehingga kinerja karyawan meningkat
COMPUTER SELF EFFICACY (CSE) MAHASISWA AKUNTANSI DALAM PENGGUNAAN TEKNOLOGI INFORMASI: TINJAUAN BERDASARKAN GENDER Carolina Carolina; MI. Mitha Dwi Restuti
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v9i18.32

Abstract

The need ./or information can be accessed more easily if they are supported by information technology (IT). Now, almost all accounting activity is done wth computerized system. Accounting students prepared to become accountants with information technology ability. information technology only creates new opportunities for individuals who are reality qualified, because of the sophistication and the benefits of IT could be meaningless if the IT user did not develop in line with the development of IT. This study investigates whether there are Computer Self Efficacy (CSE) differences on accounting students by gender in the use of information technology. A bout 198 accounting students were used as samples. Reliability and validity tests performed in the test questionnaire. The analisis tools are independent i-test. The result were there are differences on Computer Self Efficacy (CSE) accounting students in the use of information technology by gender, which the CSE male is higher than CSE femal.
Pengaruh Karakteristik Perusahaan, Tata Kelola Perusahaan dan Atribut Audit Terhadap Luas Pengungkapan Risiko Shintya Dewi
Jurnal Akuntansi Bisnis Vol 16, No 2: September 2018
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v16i2.2257

Abstract

Abstract The purpose of this research is to analyze the influence of company characteristic such as leverage, company size, and industry type and corporate governance in the form of audit committee, number of board of commissioner and frequency of board meeting then audit attribute is auditor quality to risk disclosure. Risk disclosure is a disclosure made by a company that may impact and pose a threat to the company's future performance. To explain the relationship between variables in this study, used agency theory and stakeholder theory. The population of this study are all companies listed in Indonesia Stock Exchange 2012-2016. The total sample of 568 companies was determined by Purposive Sampling method. This research uses content analysis method to calculate risk disclosure. There are 37 items used in this study. The results showed that firm size, audit committee, board meeting frequency, auditor quality had significant effect on risk disclosure, while leverage, number of board of commissioner and industry type had no significant effect on risk disclosure. Keywords: risk disclosure, corporate characteristics, corporate governance and auditor quality. Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh karakteristik perusahaan seperti leverage, ukuran perusahaan, dan jenis industri serta tata kelola perusahaan berupa komite audit, jumlah dewan komisaris dan frekuensi rapat dewan komisaris kemudian ada atribut audit yaitu kualitas auditor terhadap pengungkapan risiko. Pengungkapan risiko adalah pengungkapan yang dilakukan oleh perusahaan yang mungkin berdampak dan menjadi ancaman pada kinerja perusahaan di masa yang akan datang. Untuk menjelaskan hubungan antar variabel dalam penelitian ini, digunakan teori keagenan dan teori stakeholder. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Total sampel yang berjumlah 568 perusahaan ditentukan dengan metode Purposive Sampling. Penelitian ini menggunakan metode konten analisis untuk menghitung pengungkapan risiko. Terdapat 37 item yang digunakan dalam penelitian ini. Hasil penelitian menunjukan bahwa ukuran perusahaan, komite audit, frekuensi rapat dewan komisaris, kualitas auditor berpengaruh signifikan terhadap pengungkapan risiko, sedangkan leverage, jumlah dewan komisaris dan jenis industri tidak berpengaruh signifikan terhadap pengungkapan risiko. Kata kunci: pengungkapan risiko, karakteristik perusahaan, tata kelola perusahaan dan kualitas auditor.
MEDIASI PERTUKARAN INFORMASI PADA PENGARUH INSENTIF TERHADAP KUALITAS KEPUTUSAN DENGAN KEPERCAYAAN SEBAGAI VARIABEL MODERATING Yogi Adi Nugroho
Jurnal Akuntansi Bisnis Vol 12, No 24 (2014)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v12i24.440

Abstract

Penelitian tentang pengaruh struktur insentif terhadap pertukaran informasi dan kualitas keputusan telah dilakukan sebelumnya oleh Kelly (2010). Struktur insentif yang digunakan adalah insentif grup dan individu. Riset kali ini merupakan pengembangan dari penelitian Kelly (2010), yaitu dengan mempertimbangkan variabel kepercayaan dalam kondisi grup. Partisipan dalam penelitian ini adalah mahasiswa Universitas Katolik Soegijapranata Semarang. Teknik analisis data dengan pengujian SmartPLS. Dari hasil analisis data, didapatkan bahwa kepercayaan tidak memiliki efek kontijen terhadap hubungan struktur insentif dan pertukaran informasi dan kepercayaan lebih baik menjadi variabel independen daripada variabel moderasi. Hasil analisis yang lain, didapatkan bahwa pertukaran informasi tidak dapat memediasi hubungan struktur insentif dan kualitas keputusan. Sehingga dapat disimpulkan bahwa struktur insentif dan kepercayaan tidak selalu bisa meningkatkan kinerja.
ANALISIS KINERJA IT DENGAN MENGGUNAKAN IT BSC (STUDI KASUS PADA CV. SINAR REJEKI JAYA) Reynold Andika; Hudi Prawoto
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v11i21.429

Abstract

The purpose of this research is to know how information system being implemented in CV Sinar Rejeki Jaya. The model that being used to analyze the system is the IT BSC (IT Balanced Scorecard). The results of this research found that the performance of Distribution Application at CV Sinar Rejeki Jaya considered as good, based on four perspective of IT BSC. From Corporate Contribution Perspective, the Distribution Application proved that it improves work efficiency, in term of time and financial efficiency. From User orientation Perspective, the Distribution Application could gives ease to operational process, user satisfaction, information needs, and has better performance. In perspective of Operation excellence, the application has operational advantages, security advantage, and ease of use. And the last perspective, which is Future orientation perspective, The Distribution Application fasten and improves the whole business process. It cuts unnecessary cost. By having this advantages, the company could emphasize and concentrate on the business development.

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