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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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MEDIASI PERTUKARAN INFORMASI PADA PENGARUH INSENTIF TERHADAP KUALITAS KEPUTUSAN DENGAN KEPERCAYAAN SEBAGAI VARIABEL MODERATING Nugroho, Yogi Adi
Jurnal Akuntansi Bisnis Vol 12, No 24 (2014)
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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) Andika, Reynold; Prawoto, Hudi
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
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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.
PENGARUH LOCUS OF CONTROL, PENGALAMAN KERJA DAN SISTEM REWARD TERHADAP PERILAKU ETIS AUDITOR Raharjo, Evie Mutiara Tandyo
Jurnal Akuntansi Bisnis Vol 11, No 22 (2013)
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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.
EARNING PER SHARE, BOOK VALUE EQUITY, DAN CASH FLOW OPERATION PADA BUY HOLD ABNORMAL RETURN PRIMARY TREND SAHAM LQ-45 (PERIODE 2010-2012) Sitinjak, Elizabeth Lucky Maretha; Warastuti, Yusni; Sulistyanto, Heribertus Sri
Jurnal Akuntansi Bisnis Vol 13, No 25 (2014)
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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.
DAN INTERPERSONAL SKILL TERHADAP KINERJA MANAJER LINI Anggraeni, Merry
Jurnal Akuntansi Bisnis Vol 10, No 20 (2012)
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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 Averina, Monika; Sihombing, Ranto P
Jurnal Akuntansi Bisnis Vol 12, No 23 (2013)
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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.
KARAKTERISTIK DEWAN KOMISARIS DAN AUDITOR Eunik, Eunik,
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
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The financial report is a media that company uses to deliver financial information to external parties. In maintaining the quality of the financial statements, the role of the auditor is needed to bridge the gap between the interests of the principals with the agent. Previous researches found that auditor quality has a great impact on reported earnings. Auditors who have specialized industry can offer a higher quality audit compared with non-specialists. This study predict that experience in a particular industry are closely related to the auditors ability to detect fraud. Using firms listed on Indonesia Stock Exchange of 2008-2012 period, this study shows that board size, firms’ size, ROA positivele effect auditor industry specialization choice and the ratio of debt negatively affect the auditor industry specialization
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Andini H, Elisabeth; Sulistyanto, H. Sri
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
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The research concerning with earning management, has been conducted by many researcher. The earning management topic has become interest jor many researcher because its 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 doesllt have influence to earning management, while commissioner board proportion and managerial ownership influencing earning management.
PENGARUH PENERAPAN SKEMA INSENTIF BERBASIS TOURNAMENT DAN QUOTA TERHADAP KINERJA INDIVIDU DENGAN FAKTOR TASK ATTRACTIVENESS SEBAGAI VARIABEL MODERASI Ludji, Theodorus Radja; Murniati, Monika Palupi
Jurnal Akuntansi Bisnis Vol 12, No 24 (2014)
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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 Sutikno, Ana Maya Jayanti
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
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Research on empowerment has been done previously by Thomas and Velthouses (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.

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