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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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INDONESIA
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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EMPOWERMENT, MOTIVASI DAN KINERJA: MENELITI DAMPAK FEEDBACK, REWARD DAN MACHIAVELLIAN Theresa, Maria; Palupi M, Monika
Jurnal Akuntansi Bisnis Vol 11, No 22 (2013)
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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
PENGARUH PENGUKURAN KINERJA TERHADAP KEPUASAN KERJA DENGAN VARIABEL MODERATING TINGKAT KESULITAN TUJUAN Erika, Kristina
Jurnal Akuntansi Bisnis Vol 13, No 25 (2014)
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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.
FAKTOR INTERNAL DAN EXTERNAL YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Permatasari, Lia
Jurnal Akuntansi Bisnis Vol 10, No 20 (2012)
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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 Ikayanti, Amelia
Jurnal Akuntansi Bisnis Vol 12, No 23 (2013)
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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.
PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN LEGAL ORIGIN TERHADAP MANAJEMEN LABA Indraswono, Cahyo
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
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Abstract

The objective of the research are to find out empirical evidence about the effect of institutional ownership structure, firm size and legal origin on earnings management by companies Asia listed in New York Stock Exchange (NYSE). The role of earnings in compensation contracts and performance appraisal may be driving the emergence of earnings management. Measures of earnings management can be minimized by monitoring the management using the proportion of institutional ownership in the company. The complexity of the business and reputation of the company can raise the size of the company as part of the increasing influence of information asymmetry and earnings management. For companies listed on foreign stock markets, the legal system of the country of origin (legal origin) might impact on earnings management of the company.Companies in countries with civil law legal origin have higher earnings management than firms in countries with common law legal origin. Earnings management is measured using the modified Jones model of discretionary accruals as a proxy for earnings management. This study use 50 companies Asia listed in NYSE as sample, during the 2009-2011 year period of observation. Statistical test using multiple regression. This study obtained evidence that institutional ownership structure and firm size significantly negative effect on earnings management. While legal origin did not affect effect on earnings management of the company. This happens because the NYSE stock market is in a country with strong investor protection so that the legal origins of the Asia companies do not affect earnings management action.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN: PERSPEKTIF BALANCED SCORECARD Alviane, Geta; Purnamasari, St. Vena
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
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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.
PERBEDAAN MOTIVASI, KEPUASAN KERJA, KEINGINAN BERPINDAH KERJA, DAN PERSEPSI DISKRIMINASI ANTARA AUDITOR PRIA DAN WANITA PADA KAP DI KOTA SEMARANG Pudjowibowo, Caroline
Jurnal Akuntansi Bisnis Vol 12, No 24 (2014)
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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 satisfaction’s male auditors is higher than female auditors.
PENGARUH KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION MELALUI KEPUASAN KERJA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL ANTESEDEN Biantoro, Linda Chandra; Sihombing, Ranto P
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
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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
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA BERBASIS AKTIVITAS REAL Butar-Butar, Sansaloni
Jurnal Akuntansi Bisnis Vol 12, No 23 (2013)
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Abstract

This paper examines the effect of board characteristics and institutional ownership on real earnings management. Previous studies have shown that board’s monotoring functions increasing as the ouside members increased and tended to decrease when they also serve as board commissioner in another company. Therefore, board commissioners independence are predicted to negatively effect real earnings managements, and the number of jobs that independent members takes in another company positively effect real earnings management. Meanwhile, the institutional ownership is predicted to reduce real earnings management. Firms’ samples are from Indonesia Stock Exchange in the period 2007-2010. Hypothesis testing is performed by multiple linear regression. The result findings are summarized as follows: 1) independence of the board of commissioners is inversely related to real earnings management, 2) firms having independent members who are also a member of board of commissioners in another company have higher real earnings management than firms with independent board that had not served same position in other companies, 3) institutional ownership negatively effect real earnings management, 4) managerial ownership negatively effect real earnings management.
PENGARUH GAYA HIDUP SEHAT UNTUK MENGATASI TURNOVER INTENTIONS YANG TERJADI DI AKUNTAN PUBLIK Paramitha, Novena Mayayu
Jurnal Akuntansi Bisnis Vol 13, No 25 (2014)
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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 auditor’s turnover intentions.

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