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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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Determinan Efisiensi Investasi Perusahaan Publik di Indonesia Andika Supra Nathaniel; Sansaloni Butar Butar
Jurnal Akuntansi Bisnis Vol 17, No 2: September 2019
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v17i2.2341

Abstract

Conceptually, a company should invest in projects that will generate a positive Net Present Value (NPV). However, information asymmetry can lead to wrong investment decisions, namely investing in projects with a negative NPV and rejecting projects that produce a positive NPV. The wrong investment decision causes under (over) investment. This study aims to reexamine the effect of debt maturity, tangibility, foreign ownership, frequency of audit committee meetings, and company age on the company's investment efficiency. This study uses secondary data in the form of financial statements and annual reports of companies listed on the Indonesia Stock Exchange for the period 2012-2016. Number of samples used in this study are 289 companies. The results of the regression analysis show that debt maturity, tangibility have a positive effect on investment efficiency. Foreign ownership, company age, institutional ownership and managerial ownership negatively affect investment efficiency. Meanwhile, the frequency of meetings of the audit committee and the independent board of commissioners did not affect the investment efficiency. Abstrak Secara konseptual, perusahaan seharusnya melakukan investasi pada proyek yang akan menghasilkan Net Present Value (NPV) positif. Namun, asimetri informasi dapat menyebabkan putusan investasi yang keliru yaitu berinvestasi pada proyek dengan NPV negatif dan menolak proyek yang menghasilkan NPV positif. Keputusan investasi yang keliru menyebabkan terjadinya under (over) investment. Penelitian ini bertujuan untuk menguji kembali pengaruh maturitas utang, tangibilitas, kepemilikan asing, frekuensi pertemuan komite audit, dan umur perusahaan terhadap Efisiensi Investasi Perusahaan. Penelitian ini menggunakan data sekunder yang berupa laporan keuangan dan laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Sampel yang digunakan dalam penelitian ini sebanyak 289 perusahaan. Hasil analisis reegresi menunjukkan bahwa maturitas utang, tangibilitas berpengaruh positif terhadap efisiensi investasi. Kepemilikan asing, umur perusahaan, kepemilikan institusional dan kepemilikan manajerial berpengaruh negatif terhadap efisiensi investasi. Sementara, frekuensi pertemuan komite audit dan dewan komisaris independen tidak berpengaruh terhadap efisiensi investasi.
PENGARUH LOCUS OF CONTROL, PENGALAMAN KERJA DAN SISTEM REWARD TERHADAP PERILAKU ETIS AUDITOR Evie Mutiara Tandyo Raharjo
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.v11i22.420

Abstract

This research purposed to analyze the effect of locus of control, job experience and reward system toward auditor ethical behavior. Sample are the auditor in the KAP Semarang. Sampling technique used are purposive sampling method. Data from the distribution of questionnaires processed using SPSS to obtain the equation in the form of multiple regression. These results indicate that the locus of control and reward system affect auditor ethical behavior, meanwhile job experience did not affect auditor ethical behavior.
Analisis Efek Organizational Citizenship Behavior dan Komunikasi Organisasi Terhadap Stres Kerja Andreanus Pungkas Rubiyandono
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.v17i1.2285

Abstract

Abstract Basically Organizational Communication should have an effect on work stress, but from the results of previous research shows that it is inversely proportional to the existing concept. Therefore, the researcher conducted additional mediation variabels that would examine the relationship between organizational communication and work stress, namely Organizational Citizenship Behavior (OCB) which was reviewed by Perception of Quality of Interaction Interaction - Subordinate. Organizations with employees who have good OCB will have better performance than other organizations. The researcher was interested in examining the influence of Organizational Communication on Job Stress in manufacturing companies in the city of Semarang with the role of Organizational Citizenship Behavior (OCB) which was viewed by Perceptions of the Quality of Interaction of Superiors and Subordinates as mediators. The result shows that organizational communication is an individual perception of communication conducted by superiors in job descriptions, commitment and coordination to subordinates does not affect the individual's perception of interpersonal relations in terms of willingness to help without coercion between superiors and subordinates. This happens because companies already have a culture that directly makes employees or employees in the work environment willing to help, not willing to help because of the interaction process in that environment. So from that the role of Organizational Citizenship Behavior (OCB) reviewed by Perception of Quality Interaction - Subordinate has not become a mediator in the relationship of Organizational Communication to Job Stress. Abstrak Pada dasarnya Komunikasi Organisasi seharusnya memiliki efek terhadap stress kerja, namun dari hasil riset terdahulu tidak konsisten dengan konsep yang ada. Maka dari itu penelitian ini melakukan penambahan variabel mediasi yang akan mengkaji hubungan antara komunikasi organisasi dengan stress kerja yaitu Organizational Citizenship Behavior (OCB) yang ditinjau Persepsi Kualitas Interaksi Atasan – Bawahan. Organisasi dengan karyawan yang memiliki OCB yang baik, akan memiliki kinerja yang lebih baik dari organisasi lain. Peneliti tertarik untuk meneliti pengaruh Komunikasi Organisasi terhadap Stres Kerja pada perusahaan manufaktur di kota Semarang dengan peran Organizational Citizenship Behavior (OCB) yang ditinjau Persepsi Kualitas Interaksi Atasan dan Bawahan sebagai mediator. Hasilnya menunjukan komunikasi organisasi merupakan persepsi individu terhadap komunikasi yang dilakukan oleh atasan dalam deskripsi pekerjaan, komitmen maupun koordinasi kepada bawahan tidak berpengaruh terhadap persepsi individu tentang hubungan interpersonal dalam hal kerelaan membantu tanpa adanya paksaan diantara atasan dan bawahan. Hal tersebut terjadi dikarenakan perusahaan sudah memiliki budaya yang secara langsung membuat pegawai atau karyawan dalam lingkungan kerja tersebut bersikap rela membantu, bukan sikap rela membantu yang dikarenakan proses interaksi dalam lingkungan tersebut. Pada dasarnya Komunikasi Organisasi seharusnya memiliki efek terhadap stress kerja, namun dari hasil riset terdahulu tidak konsisten dengan konsep yang ada. Maka dari itu peran Organizational Citizenship Behavior (OCB) yang ditinjau Persepsi Kualitas Interaksi Atasan – Bawahan belum menjadi mediator dalam hubungan Komunikasi Organisasi terhadap Stres Kerja.
EARNING PER SHARE, BOOK VALUE EQUITY, DAN CASH FLOW OPERATION PADA BUY HOLD ABNORMAL RETURN PRIMARY TREND SAHAM LQ-45 (PERIODE 2010-2012) Elizabeth Lucky Maretha Sitinjak; Yusni Warastuti; Heribertus Sri Sulistyanto
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.v13i25.445

Abstract

The purpose of this study was to investigate the value relevance of accounting information (EPS, BVE, and CFO) against the decision of buying and holding stocks (buy and hold). This study uses regression model with abnormal return (BHAR) to see the value relevance of accounting information on the behavior of buying, selling and holding shares in the Indonesian Capital Market. Sample of companies used in this study, the LQ- 45 firms over three years (2010-2012). The study also looked phases that exist in the primary trend (accumulation phase, a public participation phase, the phase distribution). The results of this study, showing the value relevance of accounting information in the EPS trend of public participation phase.
Pengaruh Kompetensi, Pemecahan Masalah, Kematangan Audit, Aktivitas Komputer Audit Terhadap Kinerja Audit Internal Oei, Michelle Ignatia
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.v16i2.2252

Abstract

Abstract The purpose of this study is to examine the influence of competence, problem solving ability in team, audit maturity and computer audit activity on internal audit performance at company in Semarang. The population of this research is internal auditor of manufacturing company in Semarang City. The sample in this research is taken using purposive sampling method. The number of samples in this study were 49 respondents. Hypothesis testing of this research using SmartPLS 3. The result of this research: 1) Competence has positive effect on internal audit performance, 2) Problem solving ability in team does not positively affect to internal audit performance 3) Audit maturity has no positive effect on internal audit performance, 4) Audit computer activity has no positive effect on internal audit performance 5) Competence has no positive effect on internal audit performance through team problem solving ability, 6) Competence has no positive effect on internal audit performance through audit maturity, 7) Competence has no positive effect on the performance of internal audit through computer audit activities. Keywords: competence, team problem solving skills, audit maturity, computer audit activities, internal audit performance Abstrak Tujuan penelitian ini adalah menguji pengaruh kompetensi, kemampuan pemecahan masalah dalam tim, kematangan audit dan aktivitas komputer audit terhadap kinerja audit internal pada perusahaan di Semarang. Populasi penelitian ini adalah auditor internal perusahaan manufaktur di Kota Semarang. Sampel pada penelitian diambil menggunakan metode purposive sampling. Jumlah sampel pada penelitian ini yaitu 49 orang responden. Pengujian hipotesis penelitian ini menggunakan SmartPLS 3. Hasil dari penelitian ini: 1) Kompeensi berpengaruh positif terhadap kinerja audit internal, 2) Kemampuan pemecahan masalah dalam tim tidak berpengaruh positif terhadap kinerja audit internal, 3) Kematangan audit tidak berpengaruh positif terhadap kinerja audit internal, 4) Aktivitas komputer audit tidak berpengaruh positif terhadap kinerja audit internal, 5) Kompetensi tidak berpengaruh positif terhadap kinerja audit internal melalui kemampuan pemecahan masalah dalam tim, 6) Kompetensi tidak berpengaruh positif terhadap kinerja audit internal melalui kematangan audit, 7) Kompetensi tidak berpengaruh positif terhadap kinerja audit internal melalui aktivitas komputer audit. Kata kunci: kompetensi, kemampuan pemecahan masalah dalam tim, kematangan audit, aktivitas komputer audit, kinerja audit interna
DAN INTERPERSONAL SKILL TERHADAP KINERJA MANAJER LINI Merry Anggraeni
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.v10i20.435

Abstract

Manufacturing company is company that require high performance from everyone involved. One of which is the line managers responsible for work activities related to output or product, and oversees operational labors. Whether or not this performance is influenced by leadership style and interpersonal skill the leader of line managers. This study dicusses about different test of situasional Leadership Style on the performance of line managers with interpersonal skill as an interaction effect. The first hypothesis suggest that there is no performance difference between leadership style that fits and does not fit with condition of line managers. The result of the second hypothesis suggest that there is no performance difference between the categories of situational leadership style with the interpersonal skill as an interaction effect. Based on these results, it is expected that the company can improve the performance of line managers by not only applying situational leadership style that matches with the condition of line managers
PENGARUH DISKUSI REVIEW KERTAS KERJA AUDIT TERHADAP MOTIVASI DAN KINERJA AUDITOR PADA KAP DI SEMARANG Monika Averina; Ranto P Sihombing
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.v12i23.425

Abstract

Discussion of paper review audit working paper is feedback that aims to ascertain whether the audit process has been followed Public Accountants Professional Standards (SPAP) are generally accepted. It also can improve the understanding of the auditors relating to the audit work paper-making process because through the process of discussion, reviewers can clarify questions, add information and evidence related to the work during the paper making process, so as to produce a quality audit working papers. This study aims to examine the influence of audit working paper review the discussion of the performance auditor auditor through motivation as an intervening variable. Data were obtained by distributing questionnaires in registered public accounting firm in 2012 in Semarang. This research used purposive sampling Judgement, and was obtained samples 35 respondents and technique analysis used regression testing. The results of this study indicate that proposed research hypothesis is accepted.
Pengaruh Karakteristik Perusahaan, Karakteristik Obligasi, Reputasi Auditor Terhadap Peringkat Obligasi Rovinson Wijaya
Jurnal Akuntansi Bisnis Vol 17, No 2: September 2019
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v17i2.2334

Abstract

This study aims to examine the factors affecting the rating of obligations provided by PEFINDO on public companies listed on the Indonesia Stock Exchange with observation period 2012-2016. Independent variables in this study are company characteristics consisting of retained earnings and profitability, obligation characteristics consisting of obligation guarantee and obligation maturity, and auditor reputation. The sample was taken by using purposive technique and obtained 203 public companies listed in Indonesia Stock Exchange. Regression results show that the retained earnings, profitability, and reputation of the auditor are positively influenced by the obligation rating, while the obligation guarantee and obligation maturity have no effect on the bond rating. Abstrak Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi peringkat obligasi yang diberikan PEFINDO pada perusahaan publik yang terdaftar pada Bursa Efek Indonesia dengan periode pengamatan 2012 – 2016. Variabel independen dalam penelitian ini berupa karakteristik perusahaan yang terdiri dari laba ditahan dan profitabilitas, karakteristik obligasi yang terdiri dari jaminan obligasi dan umur obligasi, serta reputasi auditor. Sampel diambil dengan menggunakan tehnik purposive dan didapat 203 perusahaan publik yang terdaftar di Bursa Efek Indonesia. Hasil regresi menunjukkan bahwa besar laba ditahan, profitabilitas, dan reputasi auditor bepengaruh positif terhadap peringkat obligasi, sedangkan jaminan obligasi dan umur obligasi tidak berpengaruh terhadap peringkat obligasi.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Elisabeth Andini H; H. Sri Sulistyanto
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.v9i18.33

Abstract

The research concerning with earning management, has been conducted by many researcher. The earning management topic has become interest jor many researcher because it's urgency in .financial. This research is try to improve previous research conducted by Wedari (2004) dan Midiastuty dan Machfoedz (2003), by involving new variable, auditors quality, as GCG mechanism which yang proxied with Bigfour Accountingfirm and non Big/our. The result is: Audit committee, institutional and auditor quality doesll't have influence to earning management, while commissioner board proportion and managerial ownership influencing earning management.
Analisis Relevansi Nilai Informasi Akuntansi Sebelum dan Sesudah Konversi SAK-IFRS (Studi Empiris Pada Emitem Perbankan Yang Tercatat Di Bursa Efek Indonesia) Atrina Febri Yuniarso; Andreas Lako
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.v16i2.2258

Abstract

Abstract This study aims to examine the effect of IFRS implementation on the value relevance of accounting information with elements of financial statements based on SAK-IFRS namely Assets, Liabilities, Book Value Equity, Income, Costs and Profit. The population of this study is a banking company listed on the Indonesia Stock Exchange in 2008-2015. The sampling technique used in this study is purposive sampling method, which is the sampling conducted by the author through consideration and based on certain criteria. The analytical tool used is Multiple Linear Regersion. The results showed that the relevance of the value of accounting information (elements of financial statements) for the stock market before and after the conversion of IFRS-SAK increased from time to time after the year SAK-IFRS was enacted. The relevance of the value of accounting information after the conversion of IFRS-SAK is higher than before the conversion of IFRS. There is a significant difference between the relevance of the value of accounting information for the stock market after the conversion of SAK-IFRS compared to before the conversion of SAK-IFRS. Keywords: SAK-IFRS conversion, value of accounting information relevance, stock return, z-test cramer. Abstrak Penelitian ini bertujuan untuk menguji pengaruh penerapan IFRS terhadap relevansi nilai informasi akuntansi dengan elemen – elemen laporan keuangan yang berbasis pada SAK-IFRS yaitu Aset, Liabilitas, Nilai Buku Ekuitas, Pendapatan, Biaya, dan Laba. Populasi dari penelitian ini yaitu Perusahaan perbankan yang tercatat di Bursa Efek Indonesia pada Tahun 2008-2015. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, yaitu pengambilan sampel yang dilakukan penulis melalui pertimbangan dan dengan berdasarkan kriteria tertentu. Alat analisis yang digunakan adalah Regersi Linier Berganda. Hasil penelitian menunjukkan bahwa Relevansi nilai informasi akuntansi (elemen-elemen laporan keuangan) untuk pasar saham sebelum dan sesudah konversi SAK-IFRS meningkat dari waktu ke waktu setelah tahun diberlakukannya SAK-IFRS. Relevansi nilai informasi akuntansi periode sesudah konversi SAK-IFRS lebih tinggi dibandingkan dengan sebelum konversi SAK-IFRS. Terdapat perbedaan yang signifikan antara relevansi nilai informasi akuntansi untuk pasar saham sesudah konversi SAK-IFRS dibandingkan sebelum konversi SAK-IFRS. Kata kunci: konversi SAK-IFRS, relevansi nilai informasi akuntansi, return saham, z-test cramer.

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