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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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Faktor-Faktor Yang Mempengaruhi Kinerja Harga Saham Dengan CSR Sebagai Variabel Pemoderasi Cornelia Erviana P. W.; Andreas Lako
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.v16i2.1697

Abstract

This study analyzes the effect of financial performance and firm value on stock price performance with corporate social responsibility (CSR) performance as a moderating variable. This research is important because before investing investors will do the valuation in advance, this is in line with the theory of valuation which states that the valuation is done on assets invested, where the assets invested can be in the form of real assets and financial assets (Manurung, 2011). Financial assets in this case are stocks. Assessment of stock price movements in a stock exchange is influenced by several factors, both internal and external factors (Lako, 2004). The main focus in this research is on internal factors of company especially financial performance (QR, DAR, ROA, and TATO), and firm value (PBV). Stock price performance is proxied with stock return and CSR performance is proxied with CSR cost ratio. By using sample of manufacturing company listed in Indonesia Stock Exchange (IDX) during 2010-2015, this research obtained result indicate that (1) TATO and ROA have a significant positive effect to stock return, (2) DAR and QR have positive and not significant On stock returns, (3) the value of companies proxied by PBV has a negative and insignificant effect on stock returns. While the influence of CSR performance as a moderating variable can only moderate the TATO relationship to stock returns. Abstrak Penelitian ini menganalisis pengaruh kinerja keuangan dan nilai perusahaan terhadap kinerja harga saham dengan kinerja corporate social responsibility (CSR) sebagai variabel pemoderasi. Penelitian ini penting dilakukan karena sebelum berinvestasi investor akan melakukan valuasi terlebih dahulu,hal ini sejalan dengan teori valuasi yang menyatakan bahwa valuasi dilakukan atas asset yang diinvestasikan, dimana aset yang diinvestasikan bisa berupa aset riil dan aset finansial (Manurung,2011). Aset finansial dalam hal ini adalah saham.Penilaian pergerakan harga saham di suatu bursa efek dipengaruhi oleh beberapa faktor, baik faktor internal maupun eksternal (Lako, 2004). Fokus utama dalam penelitian ini adalah pada faktor internal perusahaan khususnya kinerja keuangan (QR, DAR, ROA, dan TATO), dan nilai perusahaan (PBV). Kinerja harga saham diproksikan dengan return saham dan kinerja CSR diproksikan dengan rasio biaya CSR. Dengan menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 2010-2015, penelitian ini memperoleh hasil yang menunjukkan bahwa (1) TATO dan ROA berpengaruh signifikan positif terhadap return saham, (2) DAR dan QR berpengaruh positif dan tidak signifikan terhadap return saham, (3) nilai perusahaan yang diproksikan dengan PBV berpengaruh negatif dan tidak signifikan terhadap return saham. Sedangkan pengaruh kinerja CSR sebagai variabel pemoderasi hanya mampu memoderasi hubungan TATO terhadap return saham
Pendeteksian Kecurangan Laporan Keuangan dengan Beneish M-Score pada Perusahaan Perbankan Terbuka Yanuary Eka Christy; Daniel Sugama Stephanus
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.v16i2.1560

Abstract

This study aims to determine the percentage of firms listed on the BEI in 2014-2016 which are classified as non manipulator, gray company and manipulator by using five indexes of Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accrual To Total Assets Index (TATA). The method of collecting data is documentation with the number of samples are 42 banking companies listed on BEI Year 2014-2016. Data analysis used is Beneish Ratio Index. The results revealed that the percentage of banking companies classified as non manipulator in 2014 amounted to 4.76%, by 2015 38.1% and in 2016 47.6%. The percentage of banking companies classified as gray company in 2014 amounted to 38.1%, by 2015 50% and in 2016 45.2%. Percentage of banking companies that are classified as manipulators in 2014 amounted to 57.1%, in 2015 11.9% and in 2016 7.14%.
Pengaruh Perceived Usefulness dan Perceived Ease of Use Terhadap Keinginan Wajib Pajak Orang Pribadi Untuk Menggunakan e-Billing Pajak Versi 2 Fransiskus Peter Livianto
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.v16i2.1695

Abstract

The release of tax e-billing version 2 by the Directorate General of Taxes certainly got the pros and cons of the users. Any change of a certain system is not necessarily accepted by its users. In this case the conventional tax payment system is a paper-based Tax Payment Slip into a more modern Electronic Tax Payment Slip. Various factors can affect a person in the use of a technology, therefore this research would like to examine the factors that might affect the desire of individual taxpayers in the Cirebon City to use the tax e-billing version 2. This study uses the theory of Davis F.D is the Technology Acceptance Model (TAM) this theory is very popular in research about the user perception of technology acceptance. In this study used two independent variables, first is perceived usefulness and the second is perceived ease of use and the dependent variable is behavioral intention to use.The study was conducted by spreading 500 questionnaires to Taxpayer in Cirebon City, and obtained valid questionnaires as many as 435 pieces. The questionnaire obtained will then be tested by means of regression test. In this study perceived usefulness and perceived ease of use significantly affect the desire of individual taxpayers to use the tax e-billing version 2. Abstrak Berbagai faktor dapat mempengaruhi seseorang dalam penggunaan sebuah teknologi, maka dari itu penelitian ini ingin menguji faktor-faktor yang mungkin saja mempengaruhi keinginan Wajib Pajak Orang Pribadi di lingkup Kota Cirebon untuk menggunakan e-billing pajak versi 2. Penelitian ini menggunakan teori dari Davis F.D yaitu Technology Acceptance Model (TAM) yang sangat populer dalam penelitian tentang persepsi pengguna terhadap penerimaan teknologi. Dalam penelitian ini digunakan 2 variabel independen, yaitu perceived usefulness (persepsi kebermanfaatan) dan perceived ease of use (persepsi kemudahan dalam penggunaan) serta variabel dependennya behavioral intention to use (keinginan untuk menggunakan).Penelitian dilakukan dengan menyebar 500 buah kuesioner kepada Wajib Pajak Orang Pribadi yang terdaftar di Kota Cirebon, dan didapatkan kuesioner yang sah sebanyak 435 buah. Kuesioner yang diperoleh selanjutnya akan diuji dengan alat uji regresi. Dalam penelitian ini perceived usefulness dan perceived ease of use secara signifikan mempengaruhi keinginan Wajib Pajak Orang Pribadi untuk menggunakan e-billing pajak versi 2.
Pengaruh Good Corporate Governance dan Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Aurellia Adi Leksono; Sansaloni Butar Butar
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.v16i2.1696

Abstract

This study examine the role of good corporate governance (GCG) and firm characteristics to expand corporate social responsibility (CSR) disclosure. CSR disclosure is measured by fraction of total items reported in Sustainability Report to 58 items index released by Global Reporting Initiative. Samples are collected from listed companies in BEI (Bursa Efek Indonesia) and have been participated in Indonesian Sustainability Report Award (ISRA during 2014-2016. As much as 22 companies have complete data for further analysis. Using multiple regression analysis, results showed that profitability have a positive effect on CSR disclosure and become the only accepted hypothesis in this research; size of board of commissioner, company size, and leverage have no effect on CSR disclosure; while audit committee meeting frequency have negative effect on CSR disclosure.
The Effect of Corporate Governanceon Audit Report Timeliness in Indonesia Darryl Lirungan; Senny Harindahyani
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.v16i2.1698

Abstract

Financial Statements could be useful for the readers to make a decision. In order to rely on Financial Statements to make a decision, the Financial Statements should be relevant. To enhance the relevance of the Financial Statements, the Financial Statements should be published in a timely manner. This research utilizes the data of listed companies on the Indonesia Stock Exchange for period 2013 – 2016. The purpose of this research is to determine the effect of corporate (internal and external indicators) on audit report timeliness. The methodology used in this research is multiple linear regression. In conclusion, the result of this research suggested that board of commissionersindependence, audit committee size, audit committee meeting, firm performance, auditor type, and audit opinion have significant association with audit report timeliness. Meanwhile, audit committee qualification and audit tenure do not have significant association with audit report timeliness. In addition, the result suggested that audit tenure weaken the relationship between auditor type and audit report timeliness.
Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit Naomi Olivia Haryanto; Clara Susilawati
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.v16i2.1694

Abstract

The financial statements are used as consideration in decision making for the management of the company. Internal auditor's role is important for corporate sustainability. This is because internal audits are required as internal controls. Then the quality of the resulting audit depends on the competence, independence and also the auditor's own professionalism. The purpose of this study is to test empirically the influence of competence, independence and professionalisme internal auditors on audit quality in Semarang manufacturing company. Sampling method used is purposive sampling. The results showed that there is influence of competence, independence and professionalism on audit quality. Abstrak Laporan keuangan digunakan sebagai pertimbangan dalam pengambilan keputusan untuk pihak manajemen perusahaan. Peran internal auditor penting bagi keberlanjutan perusahaan. Hal tersebut dikarenakan audit internal diperlukan sebagai pengendalian internal.Maka kualitas audit yang dihasilkan bergantung dari kompetensi, independensi dan juga profesionalisme auditor itu sendiri. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh kompetensi, independensi dan profesioanlisme auditor internal terhadap kualitas audit di perusahaan manufaktur Semarang. Metoda penentuan sampel yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa terdapat pengaruh kompetensi, independensi dan profesionalisme terhadap kualitas audit
PENGARUH ORIENTASI ETIKA, KOMITMEN PROFESI, DAN KOMITMEN ORGANISASI TERHADAP SENSITIVITAS ETIKA (Studi Empiris Pada Kantor Akuntan Publik di Semarang). Stephanus Hartono
Jurnal Akuntansi Bisnis Vol 10, No 20 (2012)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v10i20.438

Abstract

This study aims to provide empirical evidence of the influence of the ethical orientation of idealism and relativism, professional commitment and organizational commitment have an influence on auditors' ethical sensitivity. The research was conducted in the city of Semarang, Central Java province with the study sample auditors who worked at public accounting firms in Semarang and the sampling technique used was purposive sampling. Data collected in this study with 45 copies of the questionnaire that was sent to nine public accounting firms in the city of Semarang, however, 45 copies of the questionnaire only 38 copies of the questionnaire is suitable as sources of research data. Methods of data analysis used were multiple analysis methods to examine the direct effect between the independent variables on the dependent variable. The results provide evidence that the idealism and commitment to professional ethics orientation has a positive influence on the sensitivity of ethics, whereas ethical relativism orientation has a negative effect on ethical sensitivity. But the profession's commitment does not have an influence on ethical sensitivity.
PENGARUH PERUBAHAN LABA BERSIH, PERUBAHAN LABA KOMPREHENSIF, DAN PERUBAHAN PERINGKAT OBLIGASI TERHADAP RETURN SAHAM Triani Sri Rejeki; Yusni Warastuti
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v11i21.427

Abstract

This study aims to investigate the influence of financial statements information that is the change in net income and comprehensive income and changes in bond ratings information on stock returns. The study was conducted for all companies listed on the Stock Exchange and are doing the rating of bonds in the period 2002-2008. Results of this study was change in net income is not a positive influence on stock returns, while changes in comprehensive income and changes in bond ratings a positive effect on stock returns.
Faktor Penentu Dan Efek Bias Evaluasi Kinerja Di Perusahaan Indonesia M. Sesilia Lidwina Y.S.S; Monika Palupi Murniati
Jurnal Akuntansi Bisnis Vol 17, No 2: September 2019
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v17i2.2339

Abstract

This study examines the determinants and effects of performance evaluation bias on manufacturing companies in Indonesia. The purpose of this study was to determine whether the information gathering costs and the relationship between manager and employee affect the emergence of centrality bias and leniency bias, and also to determine the effect of centrality bias and leniency bias on employee performance incentives. The samples are all managers who work in large scale manufacturing companies located in Semarang. Sampling method by purposive sampling. Hypothesis testing is done by multiple regression. This study proves that : (1) The information gathering costs has positive influence on the centrality bias and leniency bias, (2) the relationship between manager and employee has positive influence on the centrality bias and leniency bias, (3) centrality bias does not affect the employee’s performance incentives above average or below average, (4) leniency bias affects employee performance incentives. Abstrak Penelitian ini meneliti tentang faktor penentu dan efek dari bias evaluasi kinerja pada perusahaan manufaktur yang ada di Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui apakah biaya pengumpulan informasi dan hubungan antara manajer dengan karyawan mempengaruhi munculnya centrality bias dan leniency bias, dan juga untuk mengetahui pengaruh centrality bias dan leniency bias terhadap performance incentives karyawan. Sampel penelitian ini adalah semua manajer yang bekerja di perusahaan manufaktur skala menengah besar yang terdapat di Semarang. Metode pengambilan sampel secara purposive sampling. Pengujian hipotesis dilakukan dengan regresi berganda. Penelitian ini membuktikan bahwa : (1) Biaya pengumpulan informasi berpengaruh positif terhadap centrality bias dan leniency bias, (2) hubungan antara manajer dengan karyawan berpengaruh positif terhadap centrality bias dan leniency bias, (3) centrality bias tidak berpengaruh terhadap performance incentives karyawan yang di atas rata-rata maupun yang di bawah rata-rata, (4) Leniency bias mempengaruhi performance incentives karyawan.
FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISISME PROFESIONAL AUDITOR DALAM PENUGASAN AUDIT Rosa De Lima Chendy Alfa; Stefani Lily Indarto
Jurnal Akuntansi Bisnis Vol 11, No 22 (2013)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v11i22.418

Abstract

The auditor is required to have a skeptical attitude on the evidence given by his clients in order to produce a good quality audit. Auditor's professional skepticism is an attitude that is always questioning and critical evaluation of the audit evidence. Professional skepticism, the auditor is required to minimize the mistakes made during the investigation auditors on the financial statements. Public confidence in the quality of public accounting firm will be higher if the profession is to apply high quality standards for the implementation of the professional work done by members of the profession, so that auditors can be expected to exhibit professional skepticism attitude. However, on the one hand people are still often dubious level of professional skepticism by auditors owned KAP. This study aimed to examine the effect of trust, fraud risk assessment, internal locus of control, professional ethics, competence, and risk audits of professional skepticism. Respondents in this study is an auditor in public accountant in Yogyakarta. The results of this study the lower confidence auditor, the higher the professional skepticism by auditors indicated. conversely, higher level of fraud risk assessment, internal locus of control, professional ethics, competence, and audit risk held by the auditor, the higher the professional skepticism by auditors indicated

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