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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 GCG Dan Karakteristik Perusahaan Terhadap Kecenderungan Mengungkapkan Kebijakan Anti Korupsi Iriene Dyah Ayu Tirtasari; Octavianus Digdo Hartomo
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.v17i2.2337

Abstract

Corruption is still a serious problem in Indonesia. Based on Transparency International website, in 2017 was ranked 96 of corruption out of 180 countries in the world. This low score indicates that the level of corruption in Indonesia is still high. The objective of the study is to test and analyze the influences of good corporate governance (GCG) and firm characteristic towards the tendency to disclose anti-corruption policies in the company. Corporate Governance is reflected by four variables : board independence, audit committee competence, institutional ownership, and gender diversity on BoC. While company characteristics consist of company size and industry risk. Samples are collected from listed companies in BEI (Bursa Efek Indonesia) from 2013 to 2017. Sampling method used in this study was purposive sampling. A total sample of 1619 companies were used in analysis. This study used logistic regression analysis to examine independent variables on dependen variable. Results from this study showed that independent board member, and company size were significant and have a positive affect on anti corruption disclosure. Audit committee competencies and institutional ownership not significant to anti corruption disclosure. While industry risk was significant and negative affectt on anti corruption disclosure. Abstrak Korupsi masih menjadi permasalahan serius di Indonesia. Berdasarkan website Transparency International, pada tahun 2017 Indonesia menduduki peringkat 96 dari 180 negara di dunia. Skor yang masih rendah ini mengindikasikan bahwa masih tingginya tingkat korupsi di Indonesia. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh dari tata kelola perusahaan dan karakteristik perusahaan terhadap kecenderungan mengungkapkan kebijakan anti korupsi di perusahaan. Tata kelola perusahaan dicerminkan oleh empat variabel yakni independensi dewan komisaris, kompetensi komite audit, kepemilikan institusional dan keberagaman gender dalam anggota komisaris. Sedangkan karakteristik perusahaan dicerminkan oleh ukuran perusahaan dan risiko industri. Sampel dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013 hingga 2017. Pemilihan sampel pada penelitian ini menggunakan metode purposive sampling dengan total perusahaan sebanyak 1619 perusahaan. Penelitian ini menggunakan analisis regresi logistik untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil dari penelitian ini menunjukkan bahwa independensi dewan komisaris, dan ukuran perusahaan berpengaruh positif terhadap kecenderungan mengungkapkan kebijakan anti korupsi di perusahaan. Variabel kompetensi komite audit dan kepemilikan institusional tidak berpengaruh terhadap kecenderungan mengungkapkan kebijakan anti korupsi di perusahaan. Sedangkan risiko industri berpengaruh negatif terhadap kecenderungan mengungkapkan kebijakan anti korupsi di perusahaan.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN: PERSPEKTIF BALANCED SCORECARD Geta Alviane; St. Vena Purnamasari
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.v9i18.34

Abstract

This study examines the influence of Intellectual Capital (IC) on firm performance as measured by the perspective of Balanced Scorecard (BSC). BSC perspectives consists of 4: the cllstomer (measured by retention and clis/orner acquisition). internal business processes (measured by sales growth). learning and growth (measured by the prodllctivity of employees) and financial (measured by ROA and ROE). This stU(ZV took a sample of companies in Indonesia Slack Exchange in 2006-2009 as many as 45 companies The results showed Intellectual Capital (VAIC) does not affect compan performance in terms of customer perspective of BSC. Intellectual Capital (VAIC) did not affect company performance in terms of infernal business process perspective of BSC. Intellectual Capital (VAIC) did not afTect company performance in terms of learning and growth perspective of BSC. Intellectual Capital (VAIC) does not affect the performance of the company from the financial perspective of BSC. No significant effect of Intellectual Capital (VAIC) on perfonnance due to the human resources that are not capitalized into an asset but is charged.
Pengaruh Pergantian Auditor, Tenur Audit, dan Frekuensi Rapat Komite Audit Terhadap Kualitas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderating Gresilia Permata Sari; Stephani Lily Indarto
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.v16i2.2259

Abstract

Abstract This study examine the effect of Auditor Rotation, Audit Tenure and Frequency of Audit Committee Meetings on the Quality of Financial Reports with Audit Quality as Moderating Variables. Samples are companies listed on the Indonesia Stock Exchange in period of 2012 – 2016. Results show that auditor rotation affects the quality of financial reports, audit tenure affects the quality of financial reports, the frequency of audit committee meetings affects the quality of financial reports, auditor rotation affect the quality of financial reports with audit quality as a moderating variable, audit tenure affects the quality of financial reports with audit quality as a moderating variable and the frequency of audit committee meetings affecting the quality of financial reports with audit quality as a moderating variable. Keywords: audit tenure, audit committee meetings, financial reports quality, audit quality Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pergantian auditor, tenur audit dan frekuensi rapat Komite Audit terhadap kualitas laporan keuangan dengan kualitas audit sebagai variabel moderating. Sampel diambil dari perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2012–2016. Hasil penelitian menunjukkan bahwa pergantian auditor berpengaruh terhadap kualitas laporan keuangan, tenur audit berpengaruh terhadap kualitas laporan keuangan, frekuensi rapat Komite Audit berpengaruh terhadap kualitas laporan keuangan, pergantian auditor berpengaruh terhadap kualitas laporan keuangan dengan kualitas audit sebagai variabel moderasi, tenur audit berpengaruh terhadap kualitas laporan keuangan dengan kualitas audit sebagai variabel moderating dan frekuensi rapat Komite Audit berpengaruh terhadap kualitas laporan keuangan dengan kualitas audit sebagai variabel moderating. Kata Kunci: tenur audit, frekuensi rapat Komite Audit, kualitas laporan keuangan, kualitas audit
PERBEDAAN MOTIVASI, KEPUASAN KERJA, KEINGINAN BERPINDAH KERJA, DAN PERSEPSI DISKRIMINASI ANTARA AUDITOR PRIA DAN WANITA PADA KAP DI KOTA SEMARANG Caroline Pudjowibowo
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.v12i24.442

Abstract

World of work in this era of globalization, demands high professionalism qualifications to gain employment, regardless of gender. Even now, women have equal rights with men in entering the workforce. Ironically, gender is often at issue in the work environment. The gender problem arises because there is no doubt that there is a fundamental difference between men and women, which then have an impact when they are in a work environment. This study purposes to compare between male and female auditors in terms of the level of motivation, job satisfaction, desire of turnover, and perceptions of discrimination when they are in their work environment. Object of this study is sample of all men and women auditor, who work at the firm in the city of Semarang. The results of this study find that there was no difference in motivation, the desire of turnover, and the perception of discrimination between male and female auditors. However, there were differences in job satisfaction between the two, and the results of this study demonstrate that the level of job satisfactions male auditors is higher than female auditors.
PENGARUH KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION MELALUI KEPUASAN KERJA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL ANTESEDEN Linda Chandra Biantoro; Ranto P Sihombing
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.v11i21.431

Abstract

Tingginya tingkat turnover intention yang terjadi di kalangan Kantor Akuntan Publik membuat banyak Kantor Akuntan Publik harus mengalami kerugian, karena seringkali Kantor Akuntan Publik hanya dijadikan sebagai batu loncatan untuk dapat mencari karir yang lebih baik. Maka dengan adanya fenomena tersebut peneliti ingin menguji apakah budaya organisasi, komitmen organisasi dan kepuasan kerja dapat menurunkan tingkat turnover intention pada Kantor Akuntan Publik. Penelitian ini menggunakan auditor dari 18 Kantor Akuntan publik di Semarang sebagai sampel, dengan membagiakan kuesioner. Hasilnya ditemukan bahwa budaya organisasi dalam penelitian ini mempermudah timbulnya komitmen organisasi yang dapat menurunkan tingkat turnover intention, namun kepuasan kerja ditemukan tidak dapat menjadi mediating antara pengaruh komitmen organisasi terhadap turnover intention karena kepuasan kerja dalam penelitian ini tidak dapat meminimalkan tingkat turnover intention
Pengungkapan Emisi Karbon: Menguji Peranan Tipe Industri, Kinerja Lingkungan, Karakteristik Perusahaan dan Komite Audit Nur Widhya Tyas Saptiwi
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.v17i2.2343

Abstract

Discourse on climate change and global warming in the last few decades has caused unrest among people and business world around the world. One reason is the uncontrolled disposal of carbon emissions. The efforts of each country to increase economic growth through the industrialization of turub worsen the global climate. Therefore, a global movement is needed to anticipate climate change that can threaten the survival of humanity. This study aims to examine the effect of industry type, environmental performance, company characteristics (profitability, leverage, company size) and audit committee on the disclosure of carbon emissions in companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. Samples were taken using purposive sampling techniques and produced 117 companies that can be used for hypothesis testing. Regression analysis results show that environmental performance, company size and audit committee have a positive effect on disclosure of carbon emissions. Meanwhile, industry type and profitability negatively affect the disclosure of carbon emissions, while leverage does not affect the disclosure of carbon emissions. Abstrak Wacana tentang perubahan iklim dan pemanasan global dalam beberapa dekade terakhir telah menimbulkan kegelisahan dikalangan masyarakat dan dunis bisnis di seluruh dunia. Salah satu penyebabnya adalah pembuangan emisi karbon yang tidak terkendali. Upaya tiap-tiap negara untuk meningkatkan pertumbuhan ekonomi melalui industrialisasi turub memperburuk iklim global. Karena itu, perlu gerakan global untuk mengantisipasi perubahan iklim yang dapat mengancam kelangsungan umat manusia. Penelitian ini bertujuan untuk menguji pengaruh tipe industri, kinerja lingkungan, karakteristik perusahaan (profitabilitas, leverage, ukuran perusahaan) dan komite audit terhadap pengungkapan emisi karbon pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012-2016. Sampel diambil dengan menggunakan tehnik purposive sampling dan menghasilkan 117 perusahaan yang dapat digunakan untuk pengujian hipotesis. Analisis regresi menunjukkan kinerja lingkungan, ukuran perusahaan dan komite audit berpengaruh positif terhadap pengungkapan emisi karbon. Tipe industri dan profitabilitas berpengaruh negatif terhadap pengungkapan emisi karbon. Sedangkan leverage tidak berpengaruh terhadap pengungkapan emisi karbon.
Pengaruh Penalaran Moral dan Sensitivitas Etika Terhadap Persepsi Etis dengan Gender Sebagai Variabel Moderasi Theresia Joycelin Jasmine; Clara Susilawati
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.v17i1.2288

Abstract

Accounting profession is required to provide true financial information and give confidence to users of financial information. However, many accounting scandals eroded people trust in the accounting profession. Therefore, it is important for prospective accountants to have understanding and knowledge in regard with ethical and moral values. This study examine moderating effect of gender on the the relationship between moral reasoning and ethical perceptions and between ethical sensitivity and ethical perceptions. If accounting students have higher moral reasoning dan ethical sensitivity, the ethical perceptions of accounting students are also predicted to be higher. This study examines moral reasoning and ethical sensitivity to ethical perceptions of accounting students with gender as a moderating variabel using a sample of students from 13 universities in Semarang. This study uses simple regression analysis and moderating regression analysis (MRA). Results show gender effect the relationship between moral reasoning and ethical perceptions, but hass no effect on relationship between ethical sensitivity and ethical perceptions of accounting students. Abstrak Profesi akuntansi dituntut memberikan informasi keuangan yang benar dan memiliki etika sehingga memberikan kepercayaan kepada pengguna informasi keuangan. Namun, banyaknya skandal akuntansi menurunkan kepercayaan terhadap profesi akuntansi. Oleh karena itu, penting bagi calon akuntan memiliki pemahaman dan pengetahuan berperilaku berdasarkan nilai etis dan moral. Penelitian ini menguji efek moderasi gender terhadap hubungan antara penalaran moral dan persepsi etis dan hubungan antara sensitivitas etika dan persepsi etis mahasiswa akuntansi. Jika mahasiswa akuntansi memiliki penalaran moral dan sensitivitas etika yang tinggi maka persepsi etis mahasiswa akuntansi tersebut juga tinggi. Penelitian ini menggunakan sampel mahasiswa dari 13 Universitas di Semarang. Penelitian ini menggunakan analisis regresi sederhana dan moderating regression analysis (MRA). Hasil penelitian menunjukkan bahwa gender mempengaruhi hubungan antara penalaran moral dan sensitivitas etis tetapi tidak mempengaruhi hubungan antara penalaran moral dan persepsi etis mahasiswa akuntansi.
PENGARUH GAYA HIDUP SEHAT UNTUK MENGATASI TURNOVER INTENTIONS YANG TERJADI DI AKUNTAN PUBLIK Novena Mayayu Paramitha
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.v13i25.447

Abstract

The aim of this research is to test the effect of job stress as a mediating influence between healthy lifestyle and turnover intentions of auditors in public accounting. Public Accounting Firm (KAP) as a professional company is required to have a competitive advantage to survive and win the competition. The main resource in the KAP is the auditor. One of the serious problems in the KAP is the high wants the auditor to change jobs due to the high work stress which causes the Firm must pay due to the high cost of training for new auditors and that problem need to find a solution immediately. According to Robbins (2002), the most ideal approach is with individual approach which is healthy lifestyle were selected to help reduce the stress experienced by the work that can also influence to suppress turnover intentions. The respondents on this research are drawn from all auditors in public accountant in Semarang. The results show job sress can be a mediating for influence between healthy lifestyle and turnover intentions which means when the auditors applied a great healthy lifestyle, job stress can be reduced so that the auditors turnover intentions.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRESTASI BELAJAR DALAM MATA KULIAH AKUNTANSI KEUANGAN MENENGAH I (Studi Empiris pada Mahasiswa Akuntansi Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta di Semarang) Noor Aini Mahmudah; Ardiani Ika S
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.v9i18.30

Abstract

Students in a College consists of a wide range of attitudes and values as an individual experience which is also a reflection of' the presence of family and culture. Therefore Higher Education seeks to give a stimulant to explore and grow as well as developing potential to achieve optimal student achievement. This study aims to empirically examine and analyze the influence of study habits. ability and elfort, intellectual skills. achievements in addition to Financial Accounting Intermediate I, high school grades (achievement in high school), and college grades (achievement in Higher Education) on learning achievement in subjects Intermediate Financial Accounting I. The study population in 2010 was accounting student at Public Universities and Private University in Semarang. while the samples from this study is accounting mahasisawaforce in 2007 which is being / has been taking accounting courses with a total sample o..f 1 00 respondents. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption, and test hypotheses by means of multiple regression analysis, a partial test of sign~ficance (t statistic). simultaneous sign~ficance test (F statistic test), and coefficient of determination (R2) to assess the independent variables in explaining changes in the dependent variable. Results of hypothesis testing showed that the variables study habits, ability and effort, intellectual skills, performance in addition to financial accounting medium I, achievement in high school (high school grades) and achievement in college (college grades) influential sign(/icant e.ffect on academic achievement in subjects Intermediate Financial Accounting 1, lvith a coefficient of determination equal to 32 percent, while 68 percent is explained by other reasons - because the other variables outside of this research.
Pengaruh Integritas, Kerahasiaan, Kompleksitas Tugas, Motivasi Dan Ketidakjelasan Peran Terhadap Kinerja Auditor di Inspektorat Provinsi Jawa Tengah Marta Hapsari Oktavia
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.v16i2.2253

Abstract

Abstract This study aims to examine the influence of integrity, confidentiality, task complexity, motivation and unclear role on the performance of auditors in the Inspectorate of Central Java Province. The population of this study are all auditors working in Inspectorate of Central Java Province. This research uses primary data and sample selection using convenience sampling method. The sample of 34 auditors from Inspectorate of Central Java Province participate in this study. The results show that integrity has a positive effect on auditor performance. Motivation negatively affects the auditor's performance. While the confidentiality, task complexity and vagueness of the role does not affect the performance of auditors. Keywords: performance, integrity, confidentiality, task complexity, motivation, unclear role Abstrak Penelitian ini bertujuan untuk menguji pengaruh integritas, kerahasiaan, kompleksitas tugas, motivasi dan ketidakjelasan peran terhadap kinerja auditor di Inspektorat Provinsi Jawa Tengah. Populasi penelitian ini adalah seluruh auditor yang bekerja di Inspektorat Provinsi Jawa Tengah. Penelitian ini menggunakan data primer dan pemilihan sampel menggunakan metode convenience sampling. Sampel dalam penelitian ini sebesar populasi yaitu 34 auditor yang bekerja di Inspektorat Provinsi Jawa Tengah. Hasil penelitian menunjukan bahwa integritas berpengaruh positif terhadap kinerja auditor. Motivasi berpengaruh negatif terhadap kinerja auditor. Sedangkan kerahasiaan, kompleksitas tugas dan ketidakjelasan peran tidak berpengaruh terhadap kinerja auditor. Kata kunci: kinerja, integritas, kerahasiaan, kompleksitas tugas, motivasi, ketidakjelasan peran

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