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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 KARAKTERISTIK KOMITE AUDIT, INDEPENDENSI DEWAN KOMISARIS, REPUTASI AUDITOR TERHADAP FINANCIAL DISTRESS Ignasia Nathania Astria Gunawijaya
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.v14i27.964

Abstract

Financial distress is a problem for many companies. Financial distress will determine the reaction of investors to the relevant company. The objective of the study is to analyze the influences of audit committee characteristics, the independences of the board of commissioners, and auditor reputation on financial distress. The characteristics based on three parameters: the number of audit committee members, frequency of meetings of audit committee members, and financial or accounting competence of audit committee members. This study focus on financial reports and annual reports of listed manufacturing companies in Indonesia Stock Exhange (IDX) during 2011-2015. The data was collected by purposive sampling. This study used logistic regression analysis to examine five of independent variables on dependent variable. The results indicate the number of audit committee members and auditor reputation were negatively affected the financial distress in companies. While the independence of the board of commissioners, meeting frequency, financial or accounting competence were positively affected the financial distress in companies.
PENGARUH TENUR KAP, REPUTASI KAP DAN ROTASI KAP TERHADAP KUALITAS AUDIT Nurul Fitri Nadia
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.v13i26.449

Abstract

The researchs objective is to investigate the effect of accounting firmstenure, reputation , and the rotation of accounting firms on audit quality. This study uses 2008-2012 data from Indonesia Stock Exchange and adopts Jones models to calculate discretionary accruals that has been widelu used as proxy for audit quality. Multiple regression analysis is applied on the data . The result shows that The longer the tenure, the higher accruals discretionary, companies audited by big four accounting firms have higher discretionary accruals , and firms that experienced rotation has highher discretionary accruals
PENGARUH TATA KELOLA PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP EFISIENSI INVESTASI PERUSAHAAN Eric Rizky Simanungkalit
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.v16i1.1361

Abstract

Abstract This study aims to determine the effect of corporate governance and ownership structure on the efficiency of corporate investment in Indonesia. Investment efficiency is an action to use resources appropriately. irregularities or differences of interest among shareholders and the lack of monitoring processes of managers will lead management to maximize their interests by making investments that are not in accordance with shareholder desires with consequences of managerial and over-investment development. In this study, there are four factors that are believed to affect investment efficiency: audit committee size, board independence, institutional ownership and managerial ownership. The sample was chosen using purposive sampling method. The sample consists of companies of all types of industries listed on the Indonesia Stock Exchange from 2009 to 2013. Statistical testing in this study using multiple regression. The results obtained in this study are the size of the audit committee, independent board of commissioners, and managerial ownership affect the efficiency of corporate investment in Indonesia. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh tata kelola perusahaan dan struktur kepemilikan terhadap efisiensi investasi perusahaan di Indonesia. Efisiensi investasi merupakan suatu tindakan untuk menggunakan sumber daya dengan tepat guna. penyimpangan atau perbedaan kepentingan diantara para pemegang saham dan kurangnya proses monitoring dari manajer akan membawa manajemen untuk memaksimalkan kepentingan mereka dengan membuat investasi yang tidak sesuai dengan keinginan pemegang saham dengan konsekuensi dari adanya pembangunan keinginan manajer dan over investment. Dalam penelitian ini, ada empat faktor yang diyakini mempengaruhi efisiensi investasi yaitu ukuran komite audit, independensi dewan komisaris, kepemilikan institusional dan kepemilikan manajerial. Sampel dipilih menggunakan metode purposive sampling. Sampel terdiri dari perusahaan dari semua jenis industri yang terdaftar di Bursa Efek Indonesia dari tahun 2009 sampai 2013. Pengujian statistik pada penelitian ini menggunakan regresi berganda. Hasil penelitian menunjukkan ukuran komite audit, dewan komisaris independen, dan kepemilikan manajerial mempengaruhi efisiensi investasi
Pengaruh Konvergensi IFRS, Struktur Kepemilikan Saham, Tata Kelola Perusahaan, dan Kualitas Audit Terhadap Manajemen Laba Agustina Santoso
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.v14i28.1346

Abstract

Abstract The purpose of this research is to analyze the effect of the convergence of IFRS, ownership structures measured with managerial ownership and institusional ownership, good corporate governance mechanisms measured with independence of the board of director and comitte audit, and audit quality on the earning management. Earning management is measured with Ball and Shivakumar model (2005). The samples of this research are 103 nonfinancial companies listed on Indonesian Stock Exchange in 2009-2013. The result showed that convergence of IFRS, managerial ownership, institusional ownership, independence of the board of director, and comitte audit have a negative significant effect on earning management. Audit quality have a negatife significant effect on earning management.
STRUKTUR KEPEMILIKAN, TATAKELOLA PERUSAHAAN, DAN KONSERVATISMA Hellen Sanidhya Prahasita
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.v15i29.969

Abstract

This study examines the effect board independence, ownership structure (institutional ownership and managerial ownership), frequency of audit committee meetings, audit quality, and leverage on accounting conservatism in Indonesia. Samples are collected from Indonesia Stock Exchange in 2009-2013. Purposive sampling methods are employed. The data were analyzed using multiple linear regression and classical assumption for data analysis. The results that negatively affect managerial ownership and leverage conservatism positive effect on conservatism. As for the variable independence of the board of commissioners, institutional ownership, frequency of board meetings and audit quality has no effect on conservatism
PENGARUH AUDITOR SPESIALISASI INDUSTRI, UKURAN KAP, AUDIT TENURE, KEPEMILIKAN KELUARGA, DAN KUALITAS LABA TERHADAP COST OF EQUITY Fransiska Bella Sanjaya
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.v16i1.1366

Abstract

Abstract This research examines the effect of industry specialization auditor, size of Public Accountant Firm, audit tenure, family ownership, and the quality of profit to cost of equity. Cost of equity as the dependent variable in this research was measured with Earning Price Ratio (EPR). Likewise the independent variable in this research is industry specialization auditor, size of Public Accountant Firm, audit tenure, family ownership, and the quality of profit.This research use secondary data. The data was collected using purposive sampling at company that is registeres at Indonesian Stock Exchange 2011-2015 periode. Total of the sample iin this research is 720 companies. The test equipment in this research using multiple regression test.The result of this research show that industry specialization auditor and the quality of profit has positive effect to cost of equity. Audit tenure has significant effect to cost of equity. Meanwhile size of Public Accountant Firm and family ownership dont have significant effect to cost of equity. Abstrak Penelitian ini menguji pengaruh auditor spesialisasi industri, ukuran KAP, audit tenure, kepemilikan keluarga, dan kualitas laba terhadap cost of equity. Variabel dalam penelitian ini yakni cost of equity sebagai variabel dependen diukur dengan Earning Price Ratio (EPR). Serta variabel independen dalam penelitian ini yaitu auditor spesialisasi industri, ukuran KAP, audit tenure, kepemilikan keluarga, dan kualitas laba.Variabelauditor spesialisasi industri dan ukuran KAP menggunakan variabel dummy. Sedangkan variabel audit tenure mengunakan tahun lamanya perikatan. Dan kepemilikan keluarga diukur dengan menggunakan persentase kepemilikan keluarga. Penelitian ini menggunakan data sekunder. Pengambilan sample menggunakan purposive sampling. Sample yang digunakan dalam penelitian ini sebanyak 720 perusahaan. Alat uji penelitian ini menggunakan uji regresi berganda.Jenis data yang digunakan adalah data sekunder yang didapat dari annual report tahun 2011-2015. Data pendukung didapatkan dari fact book dan ICMD (Indonesia Capital Market Directory). Hasil dari penelitian ini menunjukan bahwa auditor spesialisasi industri berpengaruh negatif terhadap cost of equity,Sedangkan variabel ukuran KAPtidak memiliki berpengaruh terhadap cost of equity.Variabel audit tenure berpengaruh terhadap cost of equity.Sedangkan variabel kepemilikan keluarga tidak berpengaruh terhadap cost of equity.Dan kualitas laba berpengaruh negatif terhadap cost of equity.
ANALISIS PENGARUH KINERJA FINANSIAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL PEMODERASI Dita Murpradana
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.v14i27.960

Abstract

This study intends to determine the role of CSR disclosure variables in moderating influence on the value of the company's financial performance. Financial performance is measured in terms of ROA is believed to be the core variables that directly affect the value of the company, while CSR indirect effect through interaction with the financial performance as the moderating variable. Data analysis methods used to solve problems in this study is the use of test interaction is often called the Moderated Regression Analysis (MRA). This analysis is used to find and get a picture of the effect of Financial Performance (KF) against the value of the Company (NP) with CSR as moderating variables. Based on the hypothesis testing that has been done, the result that influence the value of Financial Performance Company with disclosure of Corporate Social Responsibility (CSR) as a moderating variable. So it can be proved that the disclosure of CSR was able to significantly moderate the relationship between the financial performance of the company's value.
ANALISIS TINDAK PIDANA KORUPSI PENGADAAN UNINTERRUPTIBLE POWER SUPPLY (UPS) DI PROVINSI DKI JAKARTA Benedictus Agung Bagus S
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.v15i1.1352

Abstract

Abstract This research was conducted to analyze the violations that occurred in the case of uninterruptible power supply procurement (UPS) in DKI Jakarta Province which occurred in the Year of 2014. Starting from the budget planning process, budgeting process, procurement planning process, auction process, until the implementation process. This case stems from the process of preparing a budget that is already problematic since the UPS procurement is not based on the needs of schools and also never planned before, But because there is a proposal from the businessman with a strategy of entrusting the project so that UPS procurement can run and won by the businessman. The problem of fraud (Fraud) arises after the abuse of authority or position related to his role to smooth his personal interests, with the cooperation of three important parties, namely the executive, the legislative and the businessman ended up procuring UPS that should not be in the budget for Fiscal Year 2014 to be in and can walk. Consequence of the cooperation and by utilizing the closeness of Alex Usman as the executive with Harry Lo as a businessman eventually UPS project is made into the needs of schools. In addition, in the auction process also there are already previous settings under the control of Harry Lo as President Director of PT Offistarindo Adhiprima with auction committee conducted with various modes of cheating. The UPS procurement has caused the state to suffer a loss of Rp. 160 billion due to UPS package price is too expensive and UPS packages with these specifications are not in accordance with the price. Abstrak Penelitian ini dilakukan untuk menganalisis pelanggaran-pelanggaran yang terjadi di dalam kasus korupsi pengadaan uninterruptible power supply (UPS) di Provinsi DKI Jakarta yang terjadi pada Tahun Angaran 2014. Dimulai dari proses perencanaan penganggaran, proses penganggaran, proses perencanaan pengadaan, proses lelang, sampai dengan proses pelaksanaannya. Kasus ini bermula dari proses penyusunan anggaran yang sejak awal sudah bermasalah karena pengadaan UPS tersebut tidak berdasarkan dari kebutuhan sekolah dan juga tidak pernah direncanakan sebelumnya, tetapi karena ada usulan dari pihak pebisnis dengan strategi menitipkan proyek supaya pengadaan UPS bisa berjalan dan dimenangkan oleh pihak pebisnis tersebut. Masalah kecurangan (Fraud) muncul setelah adanya penyalahgunaan wewenang atau jabatan terkait dengan perannya untuk memuluskan kepentingan pribadinya, dengan adanya kerjasama dari 3 pihak penting yaitu pihak eksekutif, pihak legislatif dan pihak pebisnis akhirnya pengadaan UPS yang seharusnya tidak ada di dalam APBD Tahun Anggaran 2014, menjadi masuk dan bisa berjalan. Akibat dari adanya kerjasama dan dengan memanfaatkan kedekatan antara Alex Usman selaku pihak eksekutif dengan Harry Lo selaku Pihak pebisnis akhirnya proyek UPS tersebut dibuat menjadi kebutuhan sekolah. Selain itu di dalam proses lelang juga sudah ada pengaturan sebelumnya di bawah kendali Harry Lo selaku Direktur Utama PT Offistarindo Adhiprima dengan panitia lelang yang dilakukan dengan berbagai modus kecurangan. Pengadaan UPS tersebut telah menyebabkan negara mengalami kerugian sebesar Rp. 160 miliar karena untuk harga paket UPS tersebut terlalu mahal dan paket UPS dengan spesifikasi tersebut tidak sesuai dengan harganya.
ANALISIS PENGARUH PROFITABILITAS, KESEMPATAN BERTUMBUH, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP JUMLAH DIVIDEN TUNAI DENGAN LIKUIDITAS SEBAGAI VARIABEL PEMODERASI Gita Novira Sasanti
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.v14i28.1342

Abstract

Abstract This study aims to analyze and provide empirical evidence on differences in the effect of profitability, growth opportunities, leverage, managerial ownership and institutional ownership of the amount of cash dividends between companies that have high and low liquidity. Sampling in this research is done by purposive sampling method. The sample in this study is a non-financial company listed on the Indonesia Stock Exchange (IDX) from 2012 to 2014 which distributes dividends and has complete data for research variables. The test instrument used in this research is multiple regression analysis using SPSS program. The independent variables in this study are profitability, growth opportunities, leverage, managerial ownership and institutional ownership. While the dependent variable in this research is the amount of cash dividend. The results show that there is a difference of positive effect of profitability to cash dividend between companies having high liquidity and companies having low liquidity. In this case it can be said that liquidity can be a variable that affects the positive relationship profitability with cash dividend. There is a difference in the negative effect of leverage and institutional ownership of cash dividends between companies with high liquidity and low liquidity firms. Therefore it can be said that liquidity can be a variable affecting the negative relationship of leverage and institutional ownership with cash dividend. There is no difference in the negative effects of growth opportunities and managerial ownership of cash dividends between companies with high liquidity and low liquidity firms. Hence it can be argued that in this case liquidity is not capable of being a variable that affects the negative relationship of growth opportunities and managerial ownership with cash dividends. Abstrak Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris mengenai perbedaan pengaruh profitabilitas, kesempatan bertumbuh, leverage, kepemilikan manajerial dan kepemilikan institusional terhadap jumlah dividen tunai antara perusahaan yang memiliki likuiditas tinggi dan rendah. Pengambilan sampel dalam penelitian ini dilakukan dengan metode purposive sampling. Sampel pada penelitian ini adalah perusahaan non keuangan yang terdaftar pada Bursa Efek Indonesia (BEI) dari tahun 2012 sampai dengan 2014 yang membagikan dividen dan memiliki data lengkap untuk variabel penelitian. Alat uji yang digunakan dalam penelitian ini adalah analisis regresi berganda menggunakan program SPSS. Variabel independen dalam penelitian ini adalah profitabilitas, kesempatan bertumbuh, leverage, kepemilikan manajerial dan kepemilikan institusional. Sedangkan variabel dependen dalam penelitian ini adalah jumlah dividen tunai. Hasil penelitian menunjukkan bahwa ada perbedaan pengaruh positif profitabilitas terhadap dividen tunai antara perusahaan yang memiliki likuiditas tinggi dan perusahaan yang memiliki likuiditas rendah. Dalam hal ini dapat dikatakan bahwa likuiditas mampu menjadi variabel yang mempengaruhi hubungan positif profitabilitas dengan dividen tunai. Ada perbedaan pengaruh negatif leverage dan kepemilikan institusional terhadap dividen tunai antara perusahaan yang memiliki likuiditas tinggi dan perusahaan yang memiliki likuiditas rendah. Oleh karena itu, dapat dikatakan bahwa likuiditas mampu menjadi variabel yang mempengaruhi hubungan negatif leverage dan kepemilikan institusional dengan dividen tunai. Tidak ada perbedaan pengaruh negatif kesempatan bertumbuh dan kepemilikan manajerial terhadap dividen tunai antara perusahaan yang memiliki likuiditas tinggi dan perusahaan yang memiliki likuiditas rendah. Oleh karena itu dapat dikatakan bahwa dalam hal ini likuiditas tidak mampu menjadi variabel yang mempengaruhi hubungan negatif kesempatan bertumbuh dan kepemilikan manajerial dengan dividen tunai.
TATAKELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN, BOOK TAX DIFFERENCES, DAN PERSISTENSI LABA Grace Pramana
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.v15i29.965

Abstract

This research is aimed to examine the impact of the board of directors, audit committee, book-tax differences, audit quality, managerial ownership and institutional ownership on the earnings persistence of manufacturing companies in Indonesia. According to Hanlon (2005) in Irfan and Kiswara (2013) earnings persistence is the company ability to maintain the current period profit until the next period. Earnings persistence reflects the earnings quality and relevant are used to predict the company's future earnings. This research uses three variables control such as leverage, cash flow volatility, and sales volatility. Total samples used in this research were 212 manufacturing companies which listed in the Bursa Efek Indonesia (BEI) during the period of 2010-2014.Samples were selected using purposive sampling method. Statistical tests in this study using multiple regression. Results of this study found that the audit quality, leverage,and sales volatility significantly affect to earnings persistence, where as board of directors, audit committee, book-tax differences, managerial ownership, institutional ownership, and cash flow volatility didnt have significant affect to earnings persistence.

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