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INDONESIA
MODUS-Jurnal Ekonomi dan Bisnis
Published by Universitas Atma Jaya Yogyakarta
ISSN : 08521875     EISSN : 25493787     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
MODUS Journal published twice a year in March and September. This journal publish empirical and conceptual research in the areas of accounting, economics, business and management and first published in 1983 by the Faculty of Economics, Universitas Atma Jaya Yogyakarta. This journal open to researchers and academics who are interested in writing articles in the fields of accounting, economics, business and management to be published.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol. 27 No. 1 (2015): MODUS" : 7 Documents clear
PENGARUH UKURAN KAP, KONDISI KEUANGAN PERUSAHAAN,OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN Nadya Ike Feronike; Totok Budisantoso
Modus Vol. 27 No. 1 (2015): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i1.557

Abstract

The aim of this research is to analyze the efect of public frm size, the fnancial condition of the company, the previous year audit opinion, and growth of the company to audit opinion for going concern. The survival of the business is always associated with the ability of management to manage the company in order to survive. Survival can be seen from the fnancial condition and growth of these companies. Problems going concern of a company is very important to know and be disclosed, so that the company can take further action and consideration of appropriate decisions to maintain the viability of its business so as to avoid bankruptcy.Samples were taken by using purposive sampling method manufacturing the food and beverage industry groups listed on the Stock Exchange in the study period is from 2009-2012 and had complete data associated with the variables in the study period 2009- 2012. Hypothesis testing using the p value Wald on Logistic Regression. Te results of this study indicate that frm size and fnancial condition did not signifcantly afect Going Concern Audit Opinion, while the ratio of audit opinion received in the previous year Sales Growth Ratios and auditees signifcant efect on Going Concern Audit Opinion.Keywords: fnancial condition of the company, going concern opinion, growth of the company, previous year audit opinion, public frm size.
PENGARUH PEMAHAMAN AKUNTANSI DAN KETENTUAN PERPAJAKAN SERTA TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA UKM DI YOGYAKARTA Sumianto Sumianto; Ch Heni Kurniawan
Modus Vol. 27 No. 1 (2015): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i1.567

Abstract

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance
PENGARUH KEPEMILIKAN ULTIMAT TERHADAP KEINFORMATIFAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Isabella Henny Susilowati; IPutu Sugiartha Sanjaya
Modus Vol. 27 No. 1 (2015): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i1.565

Abstract

Ultimate ownership is ownership directly and indirectly in public companies to identify the ultimate owners of public Vendor. Ultimate owner has the right greater control of cash fow rights is called the controlling shareholder. This causes problems between controlling shareholders and non-controlling shareholders, which will afect earnings informativeness. Informativeness proft is profit information that could afect stock returns. This study uses the 149 companies listed on the Stock Exchange in 2004-2009. Te data used in this study is proft and equity in the annual fnancial statements, as well as the ownership of the company. Tis test uses regression analysis moderasian with moderating variable Cash Flow Right Leverage (CFRL). CFRL is the diference between control rights to cash fow rights. The results of this study showed that the diference of control rights to cash fow rights owned by the controlling shareholders make a proft informativeness be low because shareholders can infuence policy to make accounting information, thus making proft informativeness be low.Keywords: ultimate ownership, control rights, cash fow rights, earnings informativeness.
ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI YOGYAKARTA Koes Meiliana; A Fenyta Dewi
Modus Vol. 27 No. 1 (2015): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i1.566

Abstract

This study aimed to analyze the practice of the use of Accounting Information Systems (AIS) on Small and Medium Enterprises (SMEs) in Yogyakarta. In this study, analysis of the use of the SIA will be seen from the aspect of business, scale of business, company age, education owner or manager of the company, lead times, and accounting training followed by the owner or manager of the company. This research is descriptive. This research was conducted by asking questions to the respondent by distributing questionnaires. Te sampling method used is purposive sampling. Questionnaires were distributed to 100 owners or managers of SMEs in Yogyakarta, but there are six questionnaires that are not in accordance with the criteria of the sample, thus the amount of the fnal sample to 94.The results showed that the majority of SMEs in Yogyakarta have been using AIS in its operational activities. Manufacturing companies, medium-sized companies, the company that is older than 20 years, the owners or managers of companies whose educational background diploma, the owner or manager of the company that led the company for more than 5 years, the owner or manager of a company that did not get accounting training the majority of use accounting information more intensively.Keywords: Accounting Information Systems, the use of accounting information, management of operational activities, small and medium enterprises.
PERBEDAAN TINGKAT PENGUNGKAPAN ANTARA PERUSAHAAN ASING DAN DOMESTIK DENGAN ADANYA KONVERGENSI IFRS Yohana Heru Krisna Silviana; Pratiwi  Budiharta
Modus Vol. 27 No. 1 (2015): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i1.568

Abstract

The main purpose of this study is to determine the level of disclosure diferences between foreign and domestic companies. Tis study was focused on companies that involved in Foreign Direct Investment (FDI) and Domestic Investment (DI). In this study, FDIis the criteriaforforeign companies, whileDIis the criteriafordomestic companies. 450 companies were observed and 86 companies obtained as samples with a purposive sampling method. Tis study usinf Chi-Square and Mann-Whitney-Wilcoxon test analysis. IFRS disclosure checklist f rom PwC was used to analyze the level of disclosure. Te level of disclosure measures with Total Discosure Ratio. Also, the fnding of this study reveals that there are deferences in the level of disclosure between foreign and domestic company.Keywords: Level of disclosure, foreign company, domestic company and IFRS.
PENGARUH REAL EARNING MANAGEMENT TERHADAP ARUS KAS OPERASI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) Felicianus Adi Nugroho; Dewi Ratnaningsih
Modus Vol. 27 No. 1 (2015): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i1.569

Abstract

This study aims to determine the efect of real earnings management which is a proxy of earnings management to the predictive ability of fnancial reports through the company’s operating cash fow. Researchers also consider the infuence exerted by the quality of audits of the relationship between real earnings management with the company’s operating cash fow. Samples are manufacturing companies listed in Indonesia Stock Exchange during the period of observation 2010-2012.Berdasarkan criteria previously set contained 249 corporate data used in this study. The results of this study revealed that real earnings management has an infuence on the predictive ability of fnancial statements through operating cash fow. Quality audits can also afect earnings management actions undertaken by the company and consequently also of the operating cash fow of the company. Overall audit quality may afect the actions of earnings management and certainly also the predictive ability of corporate fnancial statements.Keywords: real earnings management, operating cash fow, and audit quality.
PENGARUH KONSERVATISME AKUNTANSI TERHADAP ABNORMAL RETURN SAHAM PADA SAAT PENGUMUMAN SEASONED EQUITY OFFERINGS Vinny Violetta; Jenjang Sri Lestari
Modus Vol. 27 No. 1 (2015): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i1.570

Abstract

This study aims to determine the efect of conservatism against abnormal stock returns during the announcement of Seasoned Equity Oferings (SEO) companies listed on the Stock Exchange. Tis study was conducted to see the efect of accounting conservatism towards abnormal return during the announcement of SEO. Tis study also uses the control variables of size and leverage. The sample in this company using the 39 companies listed on the Stock Exchange and ofering additional shares during 2011-2013. Results from the study showed that conservatism has a signifcant positive efect on abnormal stock returns during the announcement of SEO. Control variables leverage signifcant negative efect on abnormal stock returns during the announcement of SEO. While size has no efect on abnormal stock returns during the announcement of SEO.Keywords: abnormal return, conservatism, leverage, seasoned equity ofering

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