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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 PENERAPAN SKEMA INSENTIF BERBASIS TOURNAMENT DAN QUOTA TERHADAP KINERJA INDIVIDU DENGAN FAKTOR TASK ATTRACTIVENESS SEBAGAI VARIABEL MODERASI Theodorus Radja Ludji; Monika Palupi Murniati
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.v12i24.441

Abstract

This study reports the comprehensive result of a laboratory experiment where subjects performed a problem-solving task under two types of incentive schemes; tournament and quota. Additionally, all subjects evaluated attractiveness of the task that they are perceived prior to learning how they would be compensated during the experiment. Data are collected through 2 x 2 between-subject experiment which treatment are given to incentive schemes and task attractiveness variables. Data of this experiment were analyzed with various statistical instruments such as T-Test and ANOVA. The result shown a difference in between-subject average individual performance for each incentive scheme applied in this experiment regarding of task attractiveness factor, thus proved that task attractiveness factor has causing main effect to individual performance. Furthermore, it is shown that when the task was initially perceived as being attractive, subjects under tournament incentive scheme will outperform subjects under quota incentive scheme. Conversely, when the task was initially perceived as being unattractive, subjects under quota incentive scheme will outperform subjects under tournament incentive scheme in terms of individual performance. Keywords: individual
EMPOWERMENT, MOTIVASI, DAN KINERJA: MENELITI DAMPAK FEEDBACK, REWARD DAN PREFERENSI RISIKO Ana Maya Jayanti Sutikno
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.v11i21.430

Abstract

Research on empowerment has been done previously by Thomas and Velthouse's (1990), followed by Spreitzer and developed back by Drake, Wong, and Salter (2007). Research conducted has the aim to determine whether there is causal relationship between feedback, reward and risk preferences with the empowerment that is divided in three dimension are impact, competence, and self-determination. Participants in this study were students of Unika Soegijapranata, Semarang conditioned as an employee with a random sampling. Data analysis techniques used were ANOVA and Partial Least Square (PLS). The result can be seen that participants with feedback condition had an influence on empowerment, empowerment dimensions, while the impact and effect on the motivation and competence motivation has an influence on performance. The conclusion from this study of performance-based reward and risk preferences have no effect on empowerment, and competence dimensions of empowerment that has no effect on motivation.
Pengungkapan Kompensasi Manajemen Kunci Dan Faktor-Faktor Yang Mempengaruhinya Oh Joffina Gunawan
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.v17i2.2342

Abstract

Information about the amount of key management compensation paid by companies is useful for investors to assess effective use of firm resources. A non-transparent disclosure of compensation to key management can be detrimental to investors because excessive compensation payments can drain a company's cash flow and ultimately affect financial performance. Therefore, it is necessary to know what factors drive companies to disclose or not disclose key management compensation. Specifically, this study examines five variables that are thought to influence the extent of key management disclosures namely corporate governance transparency, audit quality, family ownership, the Audit Committee, and the Remuneration Committee. Company samples were taken from companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. Results show that transparency of corporate governance, family ownership, and the Audit Committee had a positive effect on the extent of disclosure of key management compensation. Audit quality does not affect the extent of disclosure of key management compensation. On the other hand, remuneration committee has a negative effect on the extent of disclosure of key management compensation. Abstrak Informasi tentang jumlah kompensasi manajemen kunci bermanfaat bagi investor untuk menilai apakah pengelolaan sumber daya telah dilakukan secara bertanggung jawab dengan mempertimbangkan kontribusi manajemen kunci kepada perusahaaan. Pengungkapan gaji dan kompensaasi yang tidak transparan dapat merugikan investor karena pembayaran kompensasi yang berlebihan dapat menguras arus kas perusahaan dan akhirnya mempengaruhi kinerja keuangan. Karena itu perlu diketahui faktor-faktor apa yang mendorong perusahaan untuk mengungkapkan atau tidak mengunkapkan kompensasi manajemen kunci. Secara spesfiik, penelitian ini menguji lima variabel yang diduga mempengaruhi luas pengungkapan manajemen kunci yaitu transparansi tata kelola perusahaan, kualitas audit, kepemilikan keluarga, Komite Audit, dan Komite Remunerasi. Sampel perusahaan diambil dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2013-2017. Hasil analisis regresi menunjukkan bahwa transparansi tata kelola perusahaan, kepemilikan keluarga, Komite Audit berpengaruh positif terhadap luas pengungkapan kompensasi manajemen kunci. Sementara kualitas audit tidak berpengaruh terhadap luas pengungkapan kompensasi manajemen kunci. Komite remunerasi berpengaruh negatif terhadap luas pengungkapan kompensasi manajemen kunci.
EMPOWERMENT, MOTIVASI DAN KINERJA: MENELITI DAMPAK FEEDBACK, REWARD DAN MACHIAVELLIAN Maria Theresa; Monika Palupi M
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.v11i22.421

Abstract

Tujuan dilakukan empowerment dalam organisasi adalah untuk membangun daya, dengan cara mendorong, memotivasi dan menumbuhkan kesadaran akan potensi yang dimiliki dalam diri individu. Drake, Wong dan Slater (2007) menggunakan feedback dan reward sebagai anteseden dari empowerment. Drake, Wong dan Slater (2007) menggunakan tiga dimensi empowerment yaitu: (1) impact, (2) competence dan (3) self-determination. Penelitian ini menambahkan variabel internal machiavellian sebagai anteseden empowerment. Individu yang memiliki sifat machiavellian lebih mudah beradaptasi dengan lingkungan sekitar untuk memaksimalkan kepentingan pribadi. Selain itu, individu yang memiliki sifat machiavellian lebih dapat melihat peluang untuk kepentingan pribadi. Penelitian ini bertujuan memberikan bukti empiris mengenai efek Machiavellian personality terhadap proses empowerment dan kinerja. Partisipan dalam penelitian ini adalah mahasiswa Unika Soegijapranata. Penelitian ini menggunakan metode eksperimen. Desain eksperimennya adalah 2x2x2 (feedback x reward x machiavellian), dengan kategori pengkondisian between subject. Hasil dalam penelitian ini menunjukkan bahwa feedback berpengaruh terhadap impact, competence dan self-determination. Sedangkan reward dan sifat machiavellian tidak berpengaruh terhadap impact, competence dan selfdetermination. Namun jika hanya feedback saja yang berpengaruh terhadap impact, competence dan self-determination, ternyata hal tersebut belum dapat menggerakan motivasi individu untuk menghasilkan kinerja
Faktor-Faktor Yang Mempengaruhi Sensitivitas Etis Yoseva Anjelina
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.v17i1.2286

Abstract

Abstract This study examines determinants of ethical sensitivity. Specifically, this study investigates whether ethical reasoning and personal character (the level of idealism, the level of relativism, locus of control, age, cumulative achievement index and sex,) have an effect on ethical sensitivity.The samples are accounting students of Catholic University Soegijapranata Semarang and uses multiple regression to test the hypotheses. The results of this study indicate that (1) ethical reasoning has an effect on the ethical sensitivity (2) the level of idealism has a positive effect on ethical sensitivity (3) the level of relativism negatively affect the ethical sensitivity (4) locus of control, age, achievement index and gender have no effect on ethical sesitiviys. Abstrak Penelitian ini menguji determinan sensitivitas etis. Secara spesifik, penelitian ini menguji apakah ethical reasoning dan karakter personal (tingkat idealisme, tingkat relativisme, locus of control, usia, indeks prestasi kumulatif dan jenis kelamin,) berpengaruh terhadap sensitivitas etis. Sampel diambil dari mahasiswa akuntansi Universitas Katolik Soegijapranata Semarang dengan teknik purposive sampling. Penelitian ini menggunakan analisis regresi untuk pengujian hipotesis. Hasil dari penelitian ini menunjukkan bahwa (1) ethical reasoning berpengaruh terhadap sensitivitas etis (2) tingkat idealisme berpengaruh positif terhadap sensitivitas etis (3) tingkat relativisme berpengaruh negatif terhadap sensitivitas etis (4) locus of control, usia, indeks prestasi dan jenis kelamin tidak berpengaruh terhadap sesitivitas etis.
PENGARUH PENGUKURAN KINERJA TERHADAP KEPUASAN KERJA DENGAN VARIABEL MODERATING TINGKAT KESULITAN TUJUAN Kristina Erika
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.v13i25.446

Abstract

Research about the effect of performance measurement on job satisfaction using a variable procedural justice and trust in supervisor has been done previously by Lau and Sholihin (2005). This research is the development of research Lau and Sholihin (2005), that the influence of performance measurement on job satisfaction by considering variable goal difficulty as a moderating variable corresponding with the suggestions of research Lau and Sholihin (2005). Participants in this study were students of Soegijapranata Catholic University Semaran , conditioned as an employee with random sampling. The data analysis technique used ANOVA. From the analysis of data, it was found that employees whose performance is measured using nonfinancial have higher job satisfaction when the goal difficulty set higher than when the goal is a low level of difficulty. While employees whose performance is measured using financial measures have higher job satisfaction when the level of difficulty of the goals set lower than when high levels of goal difficulty. It can be concluded that the influence of performance measurement has joint effect on job satisfaction.
Analisis Keinginan untuk Pindah: Studi Empiris Pada KAP Besar di Jakarta Yang Berafiliasi Dengan KAP Asing (The Big Four) JADONGAN SIJABAT
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.v9i18.29

Abstract

The purpose of this research is to examine the relationship of job satisfaction and organizational commitment to turnover intentions. Next, the purpose of this paper is to examine whether job satisfaction related to turnover intentions through organizational commitment. This research conducted with survey on auditors working on the big audit firms in Jakarta that affiliated to foreign audit firms (The Big Four). Unit analysis are auditors who have non-partner position i.e: junior, senior and manager that cOllcentrated in audit sen'ices. The structural equation modeling 'with AMOS program is used to analized the data. The results of this research suggest that organizational commitment has sign~fical1t negative relationship to turnover intentions. Job satisfaction has sign~ficant negative relationship to turnover intentions. Next, job satisfaction has sign~ficant positive relationship to organizational commitment. This result suggest that job satisfaction related to turnover intentions both of direct or through organizational commitment.
Pengaruh Beta Saham, Likuiditas Saham, Atribut Audit, dan Tata Kelola Perusahaan Terhadap Biaya Modal Ekuitas Olivia Meirina M; Sansaloni Butar Butar
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.v16i2.2251

Abstract

Abstract This study aims to examine the effect of stock beta, stock liquidity, KAP size, industry auditor specialization, board of commissioner independence, and audit committee expertise on cost of equity capital. Cost of equity capital was measured with Capital Assets Pricing Model (CAPM). This research use secondary data and the data was collected using purposive sampling at company that is registeres at Indonesian Stock Exchange 2013-2016. Total of the sample in this research is 800 companies. The test equipment in this research using multiple regression test. The results showed that stock beta, KAP size, and independence of board of commissioner have a positive effect on cost of equity capital. Auditor industry specialization has negative effect on the cost of equity capital. Meanwhile stock liquidity and audit committee's expertise have no effect on cost of equity capital. Keywords: beta stocks, stock liquidity, audit attributes, good corporate governance, cost of equity capital Abstrak Penelitian ini bertujuan untuk menguji pengaruh beta saham, likuditas saham, ukuran KAP, spesialisasi industri auditor, independensi dewan komisaris, dan keahlian komite audit terhadap biaya modal ekuitas. Biaya modal ekuitas diukur menggunakan Capital Assets Pricing Model (CAPM). Penelitian ini menggunakan data sekunder dan pemilihan sampel menggunakan metode purposive sampling pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Sampel yang digunakan dalam penelitian ini sebanyak 800 perusahaan. Alat uji yang digunakan pada penelitian ini adalah uji regresi berganda. Hasil penelitian menunjukan bahwa beta saham, ukuran KAP, dan independensi dewan komisaris berpengaruh positif terhadap biaya modal ekuitas. Spesialisasi industri auditor berpengaruh negatif terhadap biaya modal ekuitas. Sedangkan likuiditas saham dan keahlian komite audit tidak berpengaruh terhadap biaya modal ekuitas. Kata kunci: beta saham, likuiditas saham, atribut audit, good corporate governance, biaya modal ekuitas
FAKTOR INTERNAL DAN EXTERNAL YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Lia Permatasari
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.v10i20.436

Abstract

Timeliness and audit delay in financial reporting is a significant characteristic of accounting information. Stale information is of little use to investors in their investment decision-making processes. Undue delay in releasing financial statements increases uncertainty associated with investment decisions. Therefore, the objective of this research is to investigate the influence of intern factor such as firm size, firm age, firm status, subsidiaries, existence of internal audit division, profitability, solvability, total asset turn over, extraordinary items and the extern factor such as public accountant size, public accountant age, auditor opinion toward the audit delay and timeliness on manufacture companies that listed in Indonesia Stock Exchange for the period 2006-2008. The hypothesis purpose were tested by multiple linier regression models. The result shows subsidiaries, existence of internal audit division and opinion auditor have influence on timeliness and audit delay. On the other hand, firm size, firm age, public accountant size have influence on timeliness and public accountant age have influence on audit delay
FAKTOR FAKTOR YANG MEMPENGARUHI PEMBELAJARAN ORGANISASI DAN KECEPATAN PENGEMBANGAN PRODUK BARU Amelia Ikayanti
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.v12i23.426

Abstract

This research focuses on the factors - factors that affect organizational learning and new product development speed. This research seeks to examine whether the communication frequency, bi-directional communication, and communication quality can affect the organizational learning through functional conflict, and to examine whether the organizational learning can affect the new product development speed. In addition, this study also intends to seek the support of empirical evidence on the effect of communication frequency of functional conflict. Based on the analysis of the respondents (new product development team members who have been involved in the new product development process), the communication frequency, bi-directional communication, and communication quality can improve functional conflict. The increased of functional conflict will then improve organizational learning. Then ultimately, the increased of organizational learning will increase the new product development speed.

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