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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 KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Mayarisa Oktamawati
Jurnal Akuntansi Bisnis Vol 15, No 1: Maret 2017
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v15i1.1349

Abstract

Abstract The still high cases of tax avoidance, prompting the need to identify the factors that affect tax avoidance. This study was conducted to examine and analyze the influence of executive character, audit committee, size, leverage, sales growth and profitability toward tax avoidance. The samples were 540 companies listed in Indonesia Stock Exchange during years of 2010-2014, obtained by purposive. Data analysis technique used was multiple linier regression analysis. The research result was the executive character, size, leverage, sales growth, and profitability effect on tax avoidance. While the audit committee has no effect on tax avoidance Abstrak Masih tingginya kasus-kasus tax avoidance, mendorong perlunya dilakukan identifikasi faktor-faktor yang mempengaruhi tax avoidance. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage, pertumbuhan penjualan, dan profitabilitas terhadap tax avoidance. Sampel penelitian sebanyak 540 perusahaan yang terdaftar di Bursa Efek Indonesia selama tahun 2010-2014, yang diperoleh secara purposive. Teknik analisis data adalah analisis regresi linier berganda. Hasil penelitian adalah karakter eksekutif, ukuran perusahaan, leverage, pertumbuhan penjualan, dan profitabilitas berpengaruh terhadap tax avoidance. Sedangkan komite audit tidak berpengaruh terhadap tax avoidance
KARAKTERISTIK AUDITOR, RISIKO AUDIT, DAN TANGGUNG JAWAB DALAM MENDETEKSI KECURANGAN Andenna Pentaza Swastyami
Jurnal Akuntansi Bisnis Vol 15, No 29 (2016)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v15i29.971

Abstract

This study investigate the relation between auditor characteristics and audit risk with its responsibilities to detect fraudulent financial statements. This study predicts auditor independence, auditor competence and ethical awareness are positively related to auditor's responsibility to detect fraudulent financial statements. Linear regression analysis is employed to test the hypothesis with following results: (1) Independence is positively related to auditor's responsibilities in detecting fraud. (2) Competence is positively related to auditor's responsibility to detect fraud. (3) Audit risk is positivele related to auditor's responsibility to detect fraud. (4) Ethical awareness is not related to auditor's responsibility in detecting fraud
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DENGAN VARIABEL MEDIASI SUPERVISOR TRUST Sindhu Putra Tanujaya
Jurnal Akuntansi Bisnis Vol 14, No 27 (2015)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v14i27.962

Abstract

Organizational Citizenship Behavior (OCB) is one of the indicators in improving the effectiveness of an organization's performance. Factors that may affect the formation of OCB in organizations include transformational leadership and trust supervisor. Transformational leadership style is a style that is performed by superiors to subordinates by providing motivation and an example to a task or job that is given by superiors to subordinates in the organization. Supervisor trust is a trust level that is owned by subordinates to superiors. OCB is a voluntary behavior that appears within the individual in order to achieve organizational goals. This study used 70 respondents from the banking sector employees in Semarang as samples and data are processed as many as 49 samples. Testing tools in this research by using SPSS and with multiple regression analysis with significance level of 5%. The results of this study indicate that transformational leadership style influence on the formation of Organizational Citizenship Behavior (OCB) when through the supervisor trusts.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA BERBASIS AKTIVITAS REAL Melissa Devina Nugroho; Sansaloni Butar-Butar
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.v12i23.422

Abstract

This paper examines the effect of board characteristics and institutional ownership on real earnings management. Previous studies have shown that boards 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 PROFIL MANAJER TERHADAP PRAKTEK CSR MELALUI PERCEIVED ROLE OF ETHICS AND SOSIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR KOTA SEMARANG Ronia Tambunan
Jurnal Akuntansi Bisnis Vol 15, No 1: Maret 2017
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v15i1.1354

Abstract

Abstract In Indonesia, the Law on Social and Environmental Responsibility (known as CSR) has been enforced. CSR has been contained in Law No.40 of 2007 on Limited Liability Company Article 74 on Social and Environmental Responsibility. In CSR practice, an important role of manager in the implementation of corporate CSR practices is required. Social responsibility is always accompanied by the social responsibility of managers who are sometimes willing to sacrifice company goals, interests and company needs to support social responsibility actions. Manager profiles show sympathetic to ethics and social responsibility and integrate them through management strategies (Jose'-Luis et al., (2010). The manager profile distinguishes between agency and stewardship models. The agency model shows individuals tend to behave opportunistically and the main concern is improving their own well-being as well as maximizing shareholder value. Meanwhile, the stewardship model tends to behave collectively with the interests of the organization and all stakeholders. The influence of manager profiles on CSR practices is mediated by perceived role of ethics and social responsibility. The measurement of the management profile variable using the 5-point Likert scale is cited from Jose'-Luis et al. (2010), the perceived role of ethics and social responsibility using the model developed by Singhapakdi et al., (1996), while the CSR practice variables use GRI guidelines . This research was conducted at manufacturing company of Semarang City. Respondents who are the samples of this research are managers in manufacturing companies with BPS data 2014. This study collected 47 managers participated in the survey by answering the questionnaire given. The results of this study indicate that the Manager Profile has no effect on CSR Practices through Perceived Role Of Ethics and Social Responsibility. This is because companies do not good CSR practices and not continuously based on GRI content guidelines. This indicates that the manager profile of both stewardship and agency approach has no effect on CSR Practices through perceived role of ethics and social responsibility.
KOMITMEN PROFESIONAL DAN ORIENTASI ETIKA MEMEDIASI HUBUNGAN ANTARA KEUNTUNGAN PERSONAL DENGAN MANAJEMEN LABA DAN PENGARUH BUDAYA TERHADAP MANAJEMEN LABA Stephen Sanjaya
Jurnal Akuntansi Bisnis Vol 14, No 28 (2016)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v14i28.1344

Abstract

Abstract Earnings management is a management technique used by managers to manage the profit shown in the company's financial statements. Profit management motivation arises because of opportunities that provide personal benefits for managers. In the study Greenfield et al. (2008) there are 2 variables that mediate the relationship between personal gain and earnings management that is professional commitment and ethical orientation. This study replicates the research of Greenfield et al. (2008) and also developed the research by adding cultural variables (Doorn, 2013). Participants in this study were students of Catholic University Soegijapranata Semarang conditioned as accounting manager of a manufacturing company capable of taking a decision related to the preparation of corporate financial statements. Data analysis technique used is partial least square. The results of data analysis show that professional commitment mediates the relationship between personal gain and earnings management. Then for ethical orientation, only relativism mediates the relationship between personal gain and earnings management and only uncertainty avoidance that affects earnings management. Abstrak Manajemen laba adalah suatu teknik manajemen yang digunakan oleh manajer untuk mengelola laba yang ditampilkan dalam laporan keuangan perusahaan. Motivasi manajemen laba muncul karena adanya peluang yang memberikan keuntungan personal bagi manajer. Pada penelitian Greenfield et al. (2008) terdapat 2 variabel yang memediasi hubungan antara keuntungan personal dengan manajemen laba yaitu komitmen profesional dan orientasi etika. Penelitian ini mereplikasi penelitian milik Greenfield et al. (2008) dan juga mengembangkan penelitian tersebut dengan menambahkan variabel budaya (Doorn, 2013). Partisipan dalam penelitian ini adalah mahasiswa Universitas Katolik Soegijapranata Semarang yang dikondisikan sebagai accounting manajer sebuah perusahaan manufaktur yang mampu mengambil suatu keputusan berkaitan dengan penyusunan laporan keuangan perusahaan. Teknik analisis data yang digunakan adalah partial least square. Hasil analisis data menunjukan bahwa komitmen professional memediasi hubungan antara keuntungan personal dengan manajemen laba. Kemudian untuk orientasi etika, hanya relativisme yang memediasi hubungan antara keuntungan personal dengan manajemen laba dan hanya uncertainty avoidance yang berpengaruh terhadap manajemen laba.
DETERMINAN MANAJEMEN LABA PADA PERUSAHAAN YANG MELAKUKAN PENAWARAN SAHAM PERDANA Ike Anis Marsela; Tatang Ary Gumanti; Marmono Singgih
Jurnal Akuntansi Bisnis Vol 15, No 29 (2016)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v15i29.967

Abstract

This article aimstoanalyze the effect ofoperatingcash flows, size of thecompany, earnings changes, andfinancial leverage onearnings managementchangesin the basic industry and chemicalsub-sectormaking initial public offering in theIndonesia Stock Exchange. The samples were selected using purposive sampling method in which as many as 35 out of 60 companies in the period 1989-2013. The data used are secondary data from a basic industry and chemical sub sector. The companys prospectus is obtained from database of the Economic Faculty, University of Jember, Indonesian Capital Market Directory (ICMD), and other sources. This usesmultiple linearregressionanalysis to test the hypotheses. The dependent variable is earnings management measured using the ratio of DCA models of Friedlan. Independent variables consisted of operating cash flow, size of the company, earnings changes, and financial leverage. Results showedthatoperatingcash flows negatively andsignificanty affectearnings managementchanges, earningschanges have positive andsignificant effect onearnings managementchanges, size of the company andfinancial leveragedoes not havesignificant effecton earnings management changes.
KARAKTERISTIK PERUSAHAAN, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA Ardiana Luthvita Sari
Jurnal Akuntansi Bisnis Vol 15, No 2: September 2017
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v16i1.1364

Abstract

Abstract This study examines the effect of audit committee expertise, audit committee meeting frequency, audit committee size, commissioner board expertise, board composition, firm size, leverage, auditor reputation, to earnings management. Earnings management is the selection of accounting policies by managers for personal purposes at the expense of shareholders' interests. This study predicts the better the audit committee skills the lower the earnings management. The more often the audit committee holds the frequency of meetings, the less profit management. The larger the audit committee size the lower the earnings management. The more the board of commissioners the lower the profit management. The more members of the board composition the lower the earnings management. The more sizes the higher the profit management. The higher the leverage the higher the profit management. The reputation of the auditor negatively affects earnings management. The results showed that: 1) There was a significant positive influence between Audit Committee Skills on earnings management. 2) Frequency Audit Committee meetings have a significant negative effect on earnings management. 3) The size of Audit Committee has a significant negative effect on earnings management. 4) The Board of Commissioners' expertise has a significant negative effect on earnings management. 5) The composition of the Board of Commissioners has a significant positive effect on earnings management. 6) Size (Size Company) have a significant effect on earnings management. 7) DER (Leverage) has no significant effect on earnings management. 8) Reputation Auditors have no significant effect on earnings management. Abstrak Penelitian ini menguji pengaruh keahlian komite audit, frekwensi rapat komite audit, ukuran komite audit, keahlian dewan komisaris, komposisi dewan komisaris, ukuran perusahaan, leverage, reputasi auditor, terhadap manajemen laba. Manajemen laba merupakan pemilihan kebijakan akuntansi oleh manajer untuk tujuan pribadi dengan mengorbankan kepentingan pemegang saham. Penelitian ini memprediksi semakin baik keahlian komite audit semakin rendah manajemen laba. Semakin sering komite audit mengadakan frekuensi rapat maka semakin menurun manajemen laba. Semakin besar ukuran komite audit maka semakin rendah manajemen laba. Semakin ahli dewan komisaris maka semakin rendah manajemen laba. Semakin banyak anggota komposisi dewan komisaris maka semakin rendah manajemen laba. Semakin bersar ukuran maka semakin tinggi manajemen laba. Semakin tinggi leverage maka semakin tinggi manajemen laba. Reputasi auditor berpengaruh negatif terhadap manajemen laba. Hasil penelitian menunjukkan bahwa: 1) Terdapat pengaruh positif signifikan antara Keahlian Komite audit terhadap manajemen laba. 2) Frekuensi Rapat komite audit berpengaruh negatif signifikan terhadap manajemen laba. 3) Ukuran Komite Audit berpengaruh negatif signifikan terhadap manajemen laba. 4) Keahlian Dewan Komisaris berpengaruh negatif signifikan terhadap manajemen laba. 5) Komposisi Dewan Komisaris berpengaruh positif signifikan terhadap manajemen laba. 6) Ukuran Perusahaan berpengaruh signifikan terhadap manajemen laba. 7) DER (Leverage) tidak berpengaruh signifikan terhadap manajemen laba. 8) Reputasi Auditor tidak berpengaruh signifikan terhadap manajemen laba.
PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN UKURAN KAP TERHADAP FEE AUDIT EKSTERNAL Marcella Octavia Chandra
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v13i26.452

Abstract

This study aims to analyze factors that influence the determination of external audit fees on all companies listed on Bursa Efek Indonesia (BEI). The factors tested in this study are independency of the board commissioner, size of the board commissioner, the meeting intensity of the board commissioner, the meeting intensity of the audit committee, firm size, subsidiaries, auditor size, and client risk. Collecting data is using purposive sampling method to all company listed in Bursa Efek Indonesia (BEI) during 2009-2013. A total of 222 companies used as sample in this research. The result of this research showed that the meeting intensity of the board commissioner, firm size, subsidiaries, and auditor size have significant relationship on the external audit fees. However, independency of the board commissioner, size of the board commissioner, the meeting intensity of the audit committee, and client risk did not have significant influence with external audit fees.
PENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI, KOMPETENSI, PELATIHAN AUDITOR, DAN RESIKO AUDIT TERHADAP TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN Aviani Sanjaya
Jurnal Akuntansi Bisnis Vol 15, No 1: Maret 2017
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v15i1.1350

Abstract

Abstract Corporate fraud cases have been in the spotlight for all people in society. Especially in cases related to financial problems involving well-known companies and public accounting. In performing its duties of an auditor is required to carry out their responsibilities well, especially in detecting fraud as stated in the Public Accountants Professional Standards, SA 240 (The Auditor's Responsibilities Related to Fraud in an Audit of Financial Statements). Often in conducting the audit, the auditor is negligent in fulfilling their responsibilities in detecting fraud, this was due to factors within the auditor as well as the factors of the client. Auditors were negligent in carrying out their responsibilities in detecting fraud will be considered failed the audit. This study analyzes the factors that influence the auditor's responsibility to detect fraud. This test method ditujukkan questionnaire to 43 auditors in the public accounting firm in Semarang, but the questionnaire which can be obtained only 39 questionnaires. The test results by using SPSS regression analysis showed that the factor of professional skepticism has a positive influence on the auditor's responsibility to detect fraud and audit risk factors have a positive influence on the auditor's responsibility to detect fraud. Abstrak Kasus kecurangan korporasi telah menjadi sorotan bagi semua kalangan di masyarakat. Terutama pada kasus-kasus yang terkait dengan masalah keuangan yang melibatkan perusahaan ternama dan akuntan publik. Dalam menjalankan tugasnya seorang auditor dituntut untuk melaksanakan tanggung jawabnya dengan baik terutama dalam mendeteksi kecurangan seperti yang tertera dalam Standar Profesional Akuntan Publik, SA 240 (Tanggung Jawab Auditor Terkait dengan Kecurangan dalam Suatu Audit atas Laporan keuangan). Seringkali dalam melaksanakan audit, auditor lalai dalam memenuhi tanggung jawabnya dalam mendeteksi kecurangan, hal ini disebabkan karena adanya faktor-faktor dalam diri auditor maupun faktor dari klien. Auditor yang lalai dalam melaksanakan tanggung jawabnya dalam mendeteksi kecurangan akan di anggap gagal dalam melakukan audit. Penelitian ini menganalisis faktor-faktor yang mempengaruhi tanggung jawab auditor dalam mendeteksi kecurangan. Pengujian ini menggunakan metode kuesioner yang ditujukkan kepada 43 auditor pada Kantor Akuntan Publik di Semarang, namun kuesioner yang dapat diperoleh hanya 39 kuesioner. Hasil pengujian analisis regresi dengan menggunakan SPSS menunjukkan bahwa faktor skeptisisme profesional memiliki pengaruh positif terhadap tanggung jawab auditor dalam mendeteksi kecurangan dan faktor resiko audit memiliki pengaruh positif terhadap tanggung jawab auditor dalam mendeteksi kecurangan.

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