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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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ANALISA KASUS KORUPSI PENGADAAN ALAT KESEHATAN DI PROVINSI BANTEN DAN KOTA TANGERANG SELATAN William Christiawan
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.v14i28.1340

Abstract

The theory of fraud is a theory that explains the criminal act of deception in order to profit from its actions at the expense of others. Conditions that will result in losses, especially for the wider community if it occurs in government. In particular, this study was conducted to analyze and prevent fraud in the case of corruption in the procurement of health equipment in Banten Province and South Tangerang City that occurred in Fiscal Year 2012-2013. The case that started from the service quality improvement programRSUD is then used by the power of the dynasty of Ratu Atut and Wawan to consolidate. Implementation of the Governmental Internal Control System (SPIP) which does not run also encourages the smoothness of the fraud that occurred as well as indirect intervention given by Ratu Atut. Of the fraud, the State suffered losses of Rp 193 billion due to many packages that are not medical devicess specifications, fictitious, and too expensive due to the consolidation of bidders under the control of PT Bali Pasific Pratama with various modes. Therefore, the prevention of political dynasties, the implementation of the Regional Head Election Law, and the provision of severe penalties for corruptors can minimize corruption. Abstrak Teori fraud adalah teori yang menjelaskan tindakan kriminal berupa penipuan untuk memperoleh keuntungan dari tindakannya dengan mengorbankan orang lain. Kondisi itu akan mengakibatkan kerugian khususnya bagi masyarakat luas apabila terjadi dalam pemerintahan. Secara khusus penelitian ini dilakukan untuk menganalisis dan mencegah fraud pada kasus korupsi pengadaan alat Kesehatan di Provinsi Banten dan Kota Tangerang Selatan yang terjadi pada Tahun Anggaran 2012-2013.Kasus yang bermula dari progam peningkatan kualitas layanan RSUD tersebut kemudian digunakan oleh kekuatan dinasti Ratu Atut dan Wawan untuk melakukan konsolidasi.Pelaksanaan Sistem Pengendalian Internal Pemerintah (SPIP) yang tidak berjalan juga mendorong lancarnya kecurangan yang terjadi selain juga karena intervensi tidak langsung yang diberikan Ratu Atut. Dari kecurangan tersebut, Negara mengalami kerugian Rp 193 miliar karena banyak paket alkes yang tidak sesuai spesifikasi, fiktif, serta terlalu mahal akibat konsolidasi peserta tender di bawah kendali PT Bali Pasific Pratama dengan berbagai modus. Oleh karena itu pencegahan dinasti politik, penerapan UU Pilkada, serta pemberian hukuman berat bagi koruptor bisa meminimalisasi korupsi.
PENGARUH LOCUS OF CONTROL, KOMITMEN ORGANISASI, KINERJA, TURNOVERINTENTION, TEKANAN ANGGARAN WAKTU, GAYA KEPEMIMPINAN DAN KOMPLEKSITAS TUGAS TERHADAP PERILAKU DISFUNGSIONAL AUDITOR Monica Melsa Yunita Wibowo
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.v14i27.963

Abstract

Along with the growing age, the role of auditors are increasingly widespread on the continuity of an organization. Auditor increasingly required to be a professional to be able to organize a good financial governance. An implementation of the professional attitude is to avoid dysfunctional behaviors in the audit of financial statements. Dysfunctional behavior that is very prone to this can be triggered by two factors, namely internal and external. The study will analyze the influence of locus of control, the negative influence of organizational commitment, the negative effect of performance, positive influence turnover intention, positive influence budget pressure, the influence of leadership style and positive influence on the complexity of the task dysfunctional behavior auditor. Using two methods of data collection, the method of a survey conducted on 48 people auditor of Semarang Public Accountant Office, as well as interviews FGD to 9 people auditor of Semarang Public Accountant Office, the results of this study obtained by multiple regression analysis using SPSS which is then amplified and clarified with qualitative data results FGD interview. This study indicates that the locus of control affects the dysfunctional behavior of auditors, while the other variables, organizational commitment, performance, turnover intention, time budget pressure, leadership style, and the complexity of the task has no effect on the auditor dysfunctional behavior. Keywords :
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN DAN PENGENDALIAN EKSTERNAL TERHADAP KEBERADAAN RISK MANAGEMENT COMMITTEE Desi Waty Febryna
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.v13i26.448

Abstract

The inherent risks in firmsoperating activities require firms to establish effective risk management. The complexity of modern bussiness forces firms to put more effors to reduce negative effects of uncontrolled risks. Risks management is becoming crucial Risk Management Committee has been widely established in many public firms. This committee is under the supervision of Board of Commissioners. This study examine the effects of Corporate Governance, the characteristics of the company and auditor quality on the existence of Risk Management Committee of non-financial public companies. This study uses secondary data from annual reports of non-financial companies listed on Indonesia Stock Exchange in 2008-2013. Using logistic regression, the results show that frequency of board meetings, concentration of ownership and size of the company affects the existence of the Risk Management Committee (RMC).
PENGARUH PENERAPAN WAJIB IFRS, JENIS INDUSTRI, RUGI, ANAK PERUSAHAAN, UKURAN KAP, UKURAN PERUSAHAAN, OPINI AUDIT, DAN UKURAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG (ARL) (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2009 -2013) Silvia Novita Susianto
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.v15i1.1355

Abstract

Abstract The objective of this research is to investigate factors affecting audit reporting lag. Factors such as mandatory IFRS implementation, industry type, loss, subsidiary, audit firm size, firm size, audit opinion, and audit committee size are predicted to have effect on audit reporting lag. Firms samples are taken from companies listed in Indonesia Stock Exchange on period 2009-2013. Multiple linear regression analysis is employed to test the hypothesis. Result show that industry type, loss have positive effect on audit reporting lag,while firm size audit opinion and audit committee size have negative effect on audit report lag. Mandatory implementation of IFRS, subsidiary, and audit firms size have no effect on audit reporingt lag. Abstrak Tingginya tingkat keterlambatan perusahaan dalam mempublikasikan laporan auditnya menjadi alasan perlunya dilakukan penelitian terhadap faktor-faktor yang mempengaruhi keterlambatan itu. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi audit report lag seperti penerapan wajib IFRS, jenis industri, rugi, anak perusahaan, ukuran KAP, ukuran perusahaan, opini audit, dan ukuran komite audit. Pengambilan sampel dengan purposive sampling dilakukan pada perusahaan yang sahamnya terdaftar di Bursa Efek Indonesia pada periode 2009 – 2013, dan memiliki laporan keuangan dengan data lengkap yang berakhir 31 Desember. Teknik analisis data adalah analisis regresi linear berganda. Hasil penelitian adalah jenis industri dan rugi berpengaruh positif terhadap audit report lag, ukuran perusahaan berpengaruh terhadap audit report lag, opini audit dan ukuran komite audit berpengaruh negatif terhadap audit report lag. Sedangkan penerapan wajib IFRS, anak perusahaan, dan ukuran KAP tidak berpengaruh terhadap audit report lag.
KOMITMEN PROFESIONAL MEMEDIASI HUBUNGAN ANTARA KEUNTUNGAN PERSONAL DENGAN MANAJEMEN LABA DAN PENGARUH KEPRIBADIAN TERHADAP KOMITMEN PROFESIONAL Jap Rendy Martin
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.v14i28.1345

Abstract

Abstract Personality itself becomes an important benchmark in every action that will be taken by each individual and also personality will be formed from the individual's from birth and few of the environmental factors and other factors that can change the personality of individuals he had since birth. And the personality itself is a benchmark that can be used by a company to know the level of commitment of an individual in his profession. From the level of commitment of an individual to his profession will also affect the level of one's earnings management is used to achieve personal gain, whether in the form of bonuses, protect the position and other reasons used for personal gain. This research will use research model from Greenfield et al (2008) and apply the model in personality case of person by using two personality type that is N and C. Participant in this research is student of Catholic University of Soegijapranata Semarang which is conditioned as employee at budget department with random sampling. Data analysis techniques used are PLS and SPSS. And based on the results of data analysis can be concluded that professional commitment mediate effect of personal profit to earnings management. And there is also the influence of personality on the level of individual profession commitment to the profession. Abstrak Kepribadian sendiri menjadi tolak ukur yang penting dalam setiap tindakan yang akan diambil oleh tiap individu dan juga kepribadian sendiri akan terbentuk dari individu itu sejak lahir dan hanya sedikit dari faktor lingkungan dan faktor lain yang mampu mengubah kepribadian individu yang dia miliki semenjak lahir. Dan kepribadian itu sendiri merupakan tolak ukur yang dapat digunakan oleh perusahaan untuk mengetahui tingkat komitmen seorang individu dalam profesinya. Dari tingkat komitmen seorang individu terhadap profesinya akan berpengaruh pula terhadap tingkat manajemen laba seseorang apakah digunakan untuk meraih keuntungan pribadi, baik berupa bonus, melindungi jabatan dan alasan lainnya yang digunakan untuk memperoleh keuntungan pribadi. Penelitian ini akan menggunakan model penelitian dari Greenfield et al. (2008) dan mengaplikasikan model tersebut pada kasus kepribadian seseorang dengan mengunakan dua tipe kepribadian yaitu N dan C. Partisipan dalam penelitian ini adalah mahasiswa Universitas Katolik Soegijapranata Semarang yang dikondisikan sebagai karyawan pada departemen anggaran dengan random sampling. Teknik analisis data yang digunakan adalah PLS dan SPSS. Dan berdasarkan dari hasil analisis data dapat disimpulkan bahwa komitmen profesional memediasi efek keuntungan pribadi terhadap manajemen laba. Dan juga terdapat pengaruh kepribadian terhadap tingkat komitmen profesi individu terhadap profesinya
PERSEPSI PEGAWAI ASURANSI TERHADAP INDUSTRI PERASURANSIAN: STUDI KASUS DI TIGA KABUPATEN JAWA TIMUR Ayu Retsi Lestari
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.v15i29.968

Abstract

This study examines employees characteristic of insurance companies and try to assess employee perceptions and loyalties on their companies they are working. The objects of this study are employees of insurance in a number of companies in the district of Jember, Bodowoso, and Lumajang. Respondents were selected randomly without regard to their job positions. Cross tabulation analysis are used to determine the demographic portrait of the employees. Analysis of the 70 respondents indicated the following conclusions. First, the distribution of insurance employees in the three districts studied was dominated by productive age and the majority of employees are male. They feel comfortable working in the insurance industry and is ready to work with high loyalty. Second, insurance employees have a high loyalty to keep working at the company due to the belief that their future is assured. Such loyalty is supported by the ability of employees to maintain the good name of the company and the belief that company's success is the success of employees too.
PERAN TATA KELOLA PERUSAHAAN DAN RISIKO PELAPORAN KEUANGAN DALAM PEMBENTUKAN KOMITE MANAJEMEN RISIKO YANG TERPISAH Yessi Arifina
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.v16i1.1365

Abstract

Abstract This study examines the effect of board size, board independence, financial reporting risk, firm complexity, and firm size on the formation of risk management committees apart from audit committee. This study predicts the increasing number of board of size improve the supervisory function and encourage the formation of separate risk management committees. The higher the independence of the board of commissioners, the better the supervision will be and encourage the formation of separate risk management committees. The larger the company's business segments the risks faced by the company will also be greater and this will encourage the formation of separate risk management committees. Large companies have greater responsibility to shareholders than small companies. Therefore, companies are required to perform more effective oversight functions. This will encourage companies to form separate risk management committees. The results show that board size has a positive effect on the formation of separate risk management committees. Financial reporting risk negatively affect the formation of separate risk management committees. Mean while board independence, company complexity, and firm size have no effect on the formation of separate risk management committees.
PENGARUH INSENTIF PAJAK DAN INSENTIF NON PAJAK TERHADAP MANAJEMEN LABA SAAT TERJADI PENURUNAN TARIF PAJAK PENGHASILAN BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Marselina Hamijaya
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.v14i27.959

Abstract

The decline in corporate income tax rates in Indonesia as stipulated in Law No.36 Year 2008 delivers advantages for companies that obtain lightening the tax burden which must be paid by the company. However, on the other hand a decrease in income tax rates The agency raises opportunist attitude managers to manage earnings in order Companies can save on the tax burden to be paid. The manager will organize the number of reported earnings so that the burden of tax paid is not burdensome company. Earnings management action was influenced by tax incentives and incentives non tax. The purpose of this study was to verify whether the tax incentive and non-incentivetax effect on earnings management and whether the reduction in income tax ratesbody effect on earnings management. The sample in this research companylisted on the Indonesia Stock Exchange in 2008 until 2010. Data analyzation used in this study is multiple regression and independent t-test. The independent variables in this study is a tax incentive that consists of planningtaxes, deferred tax expense and deferred tax assets; non-tax incentives consisting ofearnings pressure, debt level, earnings bath, and the size of the company. dependent variablesin this research is earnings management. The results of this study indicate that earnings management occurs when the tariff reductionCorporate income tax is significantly affected by deferred tax expense, earningspressure, level of debt, the size of the company, and earnings bath and a decrease in tax ratesCorporate income proved to have a significant effect on earnings management. Whiletax planning and deferred tax assets did not significantly influenceprofit management.
PENGARUH PERCEIVED USEFULNESS DAN PERCEIVED EASE OF USE TERHADAP PENGGUNAAN ONLINE BANKING VIRTUAL ACCOUNT PADA PEMBAYARAN UANG KULIAH MAHASISWA AKUNTANSI UNIKA SOEGIJAPRANATA SEMARANG Shely Eka Putri
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.v15i1.1351

Abstract

Abstract The purpose this study is to empirically test the effect of perceived usefulness and perceived ease of use towards the use of online banking virtual account on the payment of tuition of accounting student Unika Soegijapranata Semarang. Population in this research is active student of academic year 2016/2017 Department of Accounting Unika Soegijapranata Semarang year 2014, 2015, 2016 around 618 student sample amount to 243 respondents. Analytical tool used is structural equation model (SEM). The results showed that Perceived Usefulness and Perceived Ese of Use had positive and significant effect on Attitude Toward Using. And Attitude Toward Using positively significant effect on Behavioral Intention to use, and Behavioral Intention to use have a positive effect on Actual Usage. Of the 243 respondents there are 42 respondents who agree to make payments via transfer without coming directly to the Bank, because it is more effective and efficient. This is supported by the results of hypothesis testing. So it can be concluded that the respondent agreed and interested to make payment via transfer without coming directly to the Bank and it’s more effective and efficient, but still constrained on the trust of respondents to the Banking. The various problems that caused the distrust of respondents to e-Banking products. Therefore, trust is important in maintaining the sustainability of the transaction. Abstrak Penelitian ini bertujuan untuk menguji secaraempiris pengaruh perceived usefulness dan perceived ease of use terhadap penggunaan online bankingvirtual account pada pembayaran uang kuliah mahasiswa akuntansi Unika Soegijapranata Semarang. Populasi dalam penelitian ini adalah mahasiswa aktif tahun ajaran 2016/2017 Jurusan Akuntansi Unika Soegijapranata Semarang angkatan 2014, 2015, 2016 sejumlah 618 mahasiswa jumlah sampel sebesar 243 responden. Alat analisis yang digunakan adalah pendekatan structural equation model (SEM). Hasil penelitian menunjukkan bahwa Perceived Usefulness dan Perceived Ese of Use berpengaruh positif dan signifikan terhadap Attitude Toward Using. DanAttitude Toward Using berpengaruh positif signifikan terhadap Behavioral Intention to use, serta Behavioral Intention to use berpengaruh positif terhadap Actual Usage.Dari 243 responden terdapat 42 responden yang setuju melakukan pembayaran melalui transfer tanpa datang langsung ke Bank, karena lebih efektif dan efisien. Hal ini didukung oleh hasil pengujian hipotesis. Sehingga dapat ditarik kesimpulan bahwaresponden setuju dan tertarik untuk melakukan pembayaran via transfer tanpa datang langsung ke Bank itu lebih efektif dan efisien, namun masih terkendala pada kepercayaan responden terhadap Perbankan. Permasalahan-permasalahan tersebut diantaranyatakut tertipu,biaya besar,takut kurang keakuratan transaksi, dan lain-lain.Berbagaipermasalahan-permasalahantersebut yang menimbukan sikap ketidakpercayaanresponden terhadap produke-Banking. Oleh karena itu, masalah Kepercayaan penting dalam menjaga keberlangsungan transaksi
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY, KINERJA KEUANGAN DAN BETA FUNDAMENTAL TERHADAP RETURN SAHAM Gilang Bagaskhara
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.v14i28.1341

Abstract

Abstract Return of shares is an advantage obtained by investors on investment activities, where the return becomes the motivation of investors to avoid the risks that exist. Efficient Market Hypothesis, is one theory that is able to explain that the price formed in the capital market is a reflection of existing information (Fama, 1970). Through published information including financial statement information to find out the company's financial performance such as Return on Equity, Debt to Equity Ratio, and Price Book Value, macroeconomic factors to consider company risk compared to the market through Beta Fundametal proxy dividend policy, supplementary information required by accounting rules such as disclosure of Corporate Social Responbility. Sample used in this research is Sustainability Reporting Award participant with purposive sampling method by setting several criteria. Based on the results of data analysis, it can be concluded that the disclosure of Corporate Social Responsibility has a negative effect is not significant on Stock Return. Return on Equity, Debt to Equity Ratio and Beta Fundamental have a significant positive effect on Stock Return. While Price Book Value has a significant negative effect on Stock Return. Abstrak Return saham merupakan keuntungan yang diperoleh investor atas kegiatan investasi, dimana return menjadi motivasi investor untuk menghindari risiko yang ada. Efficient Market Hypothesis,merupakan salah satu teori yang mampu menjelaskan bahwa harga yang terbentuk dipasar modal merupakan cerminan dari informasi yang ada (Fama, 1970). Melalui informasi yang dipublikasikan termasuk didalamnya informasi laporan keuangan untuk mengetahui kinerja keuangan perusahaan seperti Return on Equity, Debt to Equity Ratio, dan Price Book Value, faktor ekonomi makro untuk mempertimbangkan risiko perusahaan dibandingkan dengan pasar melalui proksi Beta Fundametal kebijakan dividen, informasi tambahan yang diwajibkan oleh peraturan akuntansi seperti pengungkapan Corporate Social Responsbility. Sampel yang digunakan dalam penelitian adalah partisipan Sustainability Reporting Award dengan metode purposive sampling dengan menetapkan beberapa kriteria. Berdasarkan hasil analisis data, dapat disimpulkan bahwa pengungkapan Corporate Social Resposibility berpengaruh negatif tidak signifikan terhadap Return Saham. Return on Equity, Debt to Equity Ratio dan Beta Fundamentalberpengaruh positif signifikan terhadap Return Saham. Sedangkan Price Book Valueberpengaruh negatif signifikan terhadap Return Saham.

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