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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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KARAKTERISTIK DEWAN KOMISARIS DAN AUDITOR Eunik, Eunik
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.v13i26.450

Abstract

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 auditor's 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
PENGARUH KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN, OPINI AUDIT, PERGANTIAN KANTOR AKUNTAN PUBLIK, PERUBAHAN REPUTASI KANTOR AKUNTAN PUBLIK, DAN INFORMASI LABA TERHADAP REAKSI INVESTOR Brenda Christin Herdiana
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.v16i1.1362

Abstract

Abstract This research purposed to search empirical evidence danmenganalisis that this study has the effect of timeliness of financial statement reporting the reaction of investors to seek empirical evidence and analysis that this study has the effect of audit opinion, the reaction of investors to seek empirical evidence and analysis that this study has the effect of change of accounting firms publikterhadap investor reaction, to search for and analyze empirical evidence that this study has the effect of changes in accounting firm reputation publikterhadap investor reaction, to search for and analyze empirical evidence that this study has the effect of earnings information to the investor reaction.Samples were companies listed in Indonesia Stock Exchange during the years 2008-2012, obtained by purposive. The data analysis technique is a multiple linear regression analysis. Timeliness of research results is a significant effect on investor reactions, opinions no significant effect on investor reaction, switching significantly influence investors' reaction, change the reputation of KAP no significant effect on investor reaction, the EU does not significantly influence investor reaction. Abstrak Penelitian ini bertujuan untuk mencari bukti empiris danmenganalisis bahwa penelitian ini memiliki pengaruh ketepatan waktu pelaporan laporan keuangan terhadap reaksi investor, untuk mencari bukti empiris dan menganalisis bahwa penelitian ini memiliki pengaruh opini audit terhadap reaksi investor, untuk mencari bukti empiris dan menganalisis bahwa penelitian ini memiliki pengaruh pergantian kantor akuntan publikterhadap reaksi investor, untuk mencari bukti empiris dan menganalisis bahwa penelitian ini memiliki pengaruh perubahan reputasi kantor akuntan publikterhadap reaksi investor, untuk mencari bukti empiris dan menganalisis bahwa penelitian ini memiliki pengaruh informasi laba terhadap reaksi investor.Sampel penelitian adalah perusahaan yang terdaftar di Bursa Efek Indonesia selama tahun 2008-2012, yang diperoleh secara purposive. Teknik analisis data adalah analisis regresi linier berganda. Hasil penelitian adalahTimelinessberpengaruh signifikan terhadap reaksi investor, opinitidak berpengaruh signifikan terhadap reaksi investor, switching berpengaruh signifikan terhadap reaksi investor, perubahan reputasi KAPtidak berpengaruh signifikan terhadap reaksi investor, UE tidak berpengaruh signifikan terhadap reaksi investor.
ANALISIS PENGARUH REPUTASI AUDITOR, UMUR OBLIGASI, LIKUIDITAS, GROWTH, DAN PRODUKTIVITAS PERUSAHAAN TERHADAP PERINGKAT OBLIGASI PADA PERTUMBUHAN GO PUBLIC YANG TERDAFTAR DI BURSA Vina Vina
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.v15i1.1348

Abstract

Abstract This study aims to examine the influence of Auditor Reputation, Bond Age, Liquidity, Growth, and Corporate Productivity on bond rating at Go Public growth listed on Indonesia Stock Exchange.The sample in this research is obtained by using purposive sampling method consisting of bonds issued by financial companies listed in BEI period 2006-2015 and rated by PT Pefindo, so that obtained 78 bond samples.The data that have been collected is analyzed by using data analysis which is done by classical assumption test before doing hypothesis testing. Hypothesis testing in this study using multiple linear regression with t test, F test and coefficient of determination. The test results show that all tested variables are generally used as a tool to predict the rating of corporate bonds. However, only a few variables of the overall variables were tested, ie the age of the bond (maturity), the auditor's reputation significantly influencing the prediction of the firm's bond rating. Abstrak Penelitian ini bertujuan untuk menguji pengaruh Reputasi Auditor, Umur Obligasi, Likuiditas, Growth, dan Produktivitas Perusahaan terhadap peringkat obligasi pada pertumbuhan Go Public yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposivesampling yang terdiri atas obligasi yang diterbitkan oleh perusahaan keuangan yang terdaftar di BEI periode 2006-2015 dan diperingkat oleh PT Pefindo, sehingga diperoleh 78 sampel obligasi. Data yang telah dikumpulkan dianalisis dengan menggunakan analisis data yang terlebih dahulu dilakukan pengujian asumsi klasik sebelum melakukan pengujian hipotesis. Pengujian hipotesis dalam penelitian ini menggunakan regresi linear berganda dengan uji t, uji F dan koefisien determinasi. Hasil pengujian menunjukkan bahwa seluruh variabel yang diuji secara umum mampu dijadikan sebagai alat untuk memprediksi peringkat obligasi perusahaan. Namun, hanya beberapa variabel dari keseluruhan variabel yang diuji, yaitu umur obligasi (maturitas), reputasi auditor yang secara signifikan berpengaruh dalam memprediksi peringkat obligasi perusahaan
PENGARUH KONVERGENSI IFRS, KOMITE AUDIT, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP FEE AUDIT Willy Suryajaya Yulio
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.v15i29.970

Abstract

This research analyzes the factors that influence the determination of the external audit fee on all companies listed on the Indonesian Stock Exchange (BEI) 2010-214. The research used secondary data from the annual reports of all companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2014. Sampling method used in this study was purposive sampling. A total sample of 186 companies were used in analysis. The data is analyzed using multiple linear regression analysis. Factors to be tested in this study include IFRS Convergence, Interaction Skills Frequency meeting with the Audit Committee, the Audit Committee Number and Complexity of the Company. Results from this study showed that the amount and complexity of the Company's Audit Committee has a significant positive effect on external audit fees. While IFRS convergence, Frequency Interaction Skills Audit Committee Meeting with no effect on external audit fees.
PENGARUH STRUKTUR KEPEMILIKAN, TATA KELOLA PERUSAHAAN, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA Marsheila Giovani
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.v16i1.1367

Abstract

Abstract Investors use financial statement to make investing decision. But, management sometimes do earning management in financial statement in order to deceive investors. Earning management make investor at loss. The aim of this research is to examine the influence of ownership structure, good corporate governance, and corporate characteristic on earning management practices in manufacturing companies listed in Indonesia Stock Exchange. This research used 57 listed manufacturing companies in Indonesia Stock Exchange, selected using purposive sampling method. Period of time for this research is between 2010 until 2014. Data were analyzed using multiple regression method. The result of the analysis indicated that managerial ownership, commissioner size, firm size have negative significant effect to earning management. Profitability and leverage have positive significant effect to earning management. Institutional ownership, commisioner independence, and audit committee size don’t have any significant effect to earning management. Abstrak Investor menggunakan laporan keuangan untuk membuat keputusan investasi. Tetapi, pihak manajemen terkadang melakukan manajemen laba dalam laporan keuangan yang mengelabuhi investor. Manajemen laba membuat investor mengalami kerugian. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh struktur kepemilikan, tata kelola perusahaan, dan karakteristik perusahaan dalam praktik manajemen laba di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, yang dipilih berdasarkan metode purposive sampling. Periode waktu dalam riset ini adalah antara tahun 2010 sampai tahun 2014. Data dianalisa menggunakan regresi linear berganda. Hasil dari analisa menunjukkan bahwa kepemilikan manajerial, ukuran dewan komisaris, dan ukuran perusahaan mempunyai dampak negatif signifikan terhadap kepada manajemen laba. Profitabilitas dan leverage mempunyai pengaruh positif terhadap manajemen laba. Kepemilikan institusional, independensi dewan komisaris, dan ukuran komite audit tidak mempunyai pengaruh signidikan terhadap manajemen laba.
PENGARUH KOMISARIS INDEPENDEN, FREKUENSI RAPAT DEWAN KOMISARIS, REPUTASI AUDITOR, KOMPLEKSITAS, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP KEBERADAAN RISK MANAGEMENT COMMITTEE (RMC) PADA PERUSAHAAN GO PUBLIC DI INDONESIA Vina Wijayanti Hadi
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.v14i27.961

Abstract

This study aims to look at the influence of variable independent commissioner, the frequency of board meetings, the auditor's reputation, complexity, foreign ownership and size of enterprises to the existence of the risk management committee at the company went public in Indonesia. This research is expected to be input for the company in improving the implementation of good corporate governance practices, particularly in terms of risk management by establishing a Risk Management Committee or the Risk Management Committee. These observations were made by using secondary data. Secondary data used are annual reports of non-financial companies listed on the Stock Exchange. Logistic regression method selected for this study using non-metric variables as the dependent variable. While the independent variable is the variable metric and non-metric. There are several stages of testing done in analyzing the data in this study. Data analysis stage of research include analysis Descriptive Statistics, Regression Model Feasibility, Feasibility Overall Model, Coefficient of Determination, Matrix Classification and Regression Coefficients Test. Based on the research results can be concluded that the proportion of independent commissioners, auditor's reputation, and the complexity of the company do not affect the existence of the risk management committee. Instead, the frequency of board meetings, foreign ownership and firm size affects the existence of the risk management committee at the company went public in Indonesia.
ANALISIS PERBEDAAN KINERJA PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN EMPLOYEE STOCK OPTION PROGRAM SERTA DAMPAK MANAJEMEN LABA SEBAGAIVARIABEL MODERASI Dina Patria Nathania
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.v15i1.1353

Abstract

Abstract Bonus compensation in the form of ESOP (Employee Stock Option Program) is one way that can be used to reduce the agency problem and also improve corporate performance. However, the improved performance is the result of earnings management or performance of the company itself. This study aimed to determine the effect of ESOP (Employee Stock Option Program) on the performance of companies, as well as to determine whether the company's performance improved, the result of earnings management or performance of the company itself. Obtained a sample of 32 companies in the period 1998 to 2015. The analysis tool in this study using a different test in pairs to see the effect of ESOP compensation to company performance. As well as regression test, test to see if the result of the interaction of the company's performance is the result of increased earnings management or performance results of the company itself. The results showed (1) that with the implementation of ESOP compensation on the company can improve the performance of the company, (2) but an increase in the company's performance is not the result of earnings management. Abstrak Kompensasi bonus berupa ESOP (Employee Stock Option Program) merupakan salah satu cara yang dapat digunakan untuk mengurangi agency problem dan juga meningkatkan kinerja perusahaan. Namun kinerja yang meningkat tersebut apakah merupakan hasil dari manajemen laba atau kinerja perusahaan itu sendiri. Penelitian ini bertujuan untuk mengetahui pengaruh ESOP (Employee Stock Option Program) terhadap kinerja perusahaan, serta untuk mengetahui apakah kinerja perusahaan yang meningkat, merupakan hasil dari manajemen laba atau kinerja perusahaan itu sendiri. Diperoleh sampel sebanyak 32 perusahaan pada periode tahun 1998 sampai dengan tahun 2015. Alat analisis pada penelitian ini menggunakan uji beda berpasangan untuk melihat pengaruh kompensasi ESOP terhadap kinerja perusahaan. Serta uji regresi, dilakukan uji interaksi untuk melihat apakah hasil kinerja perusahaan yang meningkat tersebut merupakan hasil manajemen laba atau hasil kinerja perusahaan itu sendiri. Hasil penelitian menunjukkan (1) bahwa dengan adanya penerapan kompensasi ESOP pada perusahaan dapat meningkatkan kinerja perusahaan, (2) namun peningkatan kinerja perusahaan tersebut bukan merupakan hasil manajemen laba.
PENGARUH GENDER, KOMPETENSI, TIPE KEPRIBADIAN, ETIKA PROFESI, INDEPENDENSI, PENAKSIRAN RISIKO KECURANGAN DAN RISIKO AUDIT TERHADAP SKEPTISISME PROFESIONAL AUDITOR Valentina Meta Risliana
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.v14i28.1343

Abstract

Abstract Professional auditors' skepticism is an attitude whereby the auditor is expected to always question and evaluate audit evidence critically to obtain convincing audit evidence as the basis used in giving opinion. This study was conducted to examine the effects of gender, competence, personality types proxied in introvesion, professional ethics, independence, fraud risk assessment and audit risk to auditor professional skepticism. The respondents were auditors who worked at the Public Accounting Firm in Semarang with the number of questionnaires distributed as many as 55 questionnaires and which returned a total of 48 questionnaires. Data analysis method used is multiple regression test. The results of this study are competence, professional ethics, personality type and independence have a positive effect on professional skepticism of auditors, while gender, fraud risk assessment and audit risk have no significant effect on professional skepticism of auditors. Abstrak Skeptisisme profesional auditor merupakan sikap dimana auditor diharapkan selalu mempertanyakan dan melakukan evaluasi bukti audit secara kritis sehingga mendapatkan bukti audit yang meyakinkan sebagai dasar yang digunakan dalam memberikan opini. Penelitian ini dilakukan untuk menguji pengaruh gender, kompetensi, tipe kepribadian yang diproksikan dalam introvesion, etika profesi, independensi, penaksiran risiko kecurangan dan risiko audit terhadap skeptisisme profesional auditor. Responden penelitian adalah para auditor yang bekerja di Kantor Akuntan Publik di Semarang dengan jumlah kuesioner yang didistribusikan sebanyak 55 kuesioner dan yang kembali sejumlah 48 kuesioner. Metode analisis data yang digunakan adalah uji regresi berganda (multiple regression). Hasil penelitian ini adalah kompetensi, etika profesi, tipe kepribadian dan independensi berpengaruh positif terhadap skeptisisme profesional auditor, sedangkan gender, penaksiran risiko kecurangan dan risiko audit tidak berpengaruh secara signifikan terhadap skeptisisme profesional auditor.
MENGEMBANGKAN KEUNGGULAN KOMPETITIF DALAM PASAR YANG BERGEJOLAK Sansaloni Butar Butar
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.v15i29.966

Abstract

Doing business today is not the same as doing business a few decades ago. Unpredictable market together with constantly changing consumersdesire contribute to heightening competition among business enterprises. Big profit are no longer easy to attain. Firms Life cycles are becoming increasingly shorter. Corporate bankruptcies are very common and inreased at unprecedented rate. These are main characteristic of business conditions at present time. The question is how can company survive in such a competitive market? This paper attempts to tackle the question by describing the crucial and important concepts to sharpen firmscompetitive edge. The emphasis in this paper is to describe ways to develop core competencies and strategies based on knowledge gained from firmslong history. The term knowledge (tacit knowledge) refers to the insights gained from the organizational learning process that gives enligtment to all organization members.
Aspek-Aspek Pertimbangan dalam Berkarir Sebagai Akuntan Publik Amalia Suryani; Zaky Machmuddah
Jurnal Akuntansi Bisnis Vol 16, No 1: Maret 2018
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v16i2.1494

Abstract

This study aims to prove empirically the effect of financial rewards, labor market considerations, professional training, work environment, professional recognition, and social value on career interests as public accountants. The population of this study isungraduate accounting students of 2014 amounts of 743 students and is obtained samples of 260 students. The obtained are data categorized as primary data getting by distributing questionnaires and secondary data. The test results prove that the professional training, work environment, professional recognition, and social value have significant effects on career interests as public accountants, unlike the variables of financial presentation and labor market considerations, the test results prove that those variables have no effect on career interest as public accountants

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