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TANGGUNG JAWAB SOSIAL KORPORAT TERHADAP PEKERJA DAN KINERJA EKONOMI : SATU TINJAUAN Dina Madinah; Mara Ridhuan Che Abdul Rahman; Shifa Mohd Nor; Mohd Rizal Palil
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Corporate social responsibility is carried out by the company to pay attention to and fulfill the stakeholders' needs. This is done by the company to get support from stakeholders. Workers are one of the important stakeholders for the company because workers are involved in the company's operational activities in an effort to achieve the company's economic performance. Therefore, it is very important for the company to carry out corporate social responsibility towards workers. This research will examine the corporate social responsibility to workers and their influence on the company's economic performance. Some of the implementation of corporate social responsibility towards workers has proven to have a significant influence on the economic performance of the company including giving high salaries to workers, paying attention to the health and safety of workers, providing education and training, fostering good relations among workers, providing pensions and providing equal opportunities to every worker. Based on a review and analysis of previous research, to get more information about the practice of corporate social responsibility towards workers, this study reserved for further research that focuses its research on corporate social responsibility towards workers and examines the possibility of other factors that can confirm the relationship between corporate social responsibility for workers with economic performance.

PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) SEKTOR JASA PERDAGANGAN DI PADANG, SUMATERA BARAT Verni Juita
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract The literature has shown that access to finance and capital is one of the major problems hindering the development ofMicro, Small, and Medium-sized Enterprises (MSMEs). Poor quality of financial records is perceived as a source of MSMEs' lack access to banking credit. MSMEs owners and managers often lack the skills and knowledge needed to apply for a loan and meet bank standards.This study aims to investigate the status of accounting system in the MSMEs in the trading sector in Padang City, West Sumatera. To achieve this aim, this research developed structural questioners, which then randomly distributed them into 100 owners, managements and employees of trading MSMEs in four largest traditional markets in Padang. This study found that most of the MSMEs owners and managements have acknowledged the importance of financial managementthrougha good accounting information system for their business and haveapplied it with various quality of financial records, ranging from very simple bookkeeping records to those completely fulfilled the formal accounting standard. Nevertheless, this study shows that lack of qualified accounting personnel and financial management facilities caused by a lack capital and financial resources are some key obstacles for implementing a good accounting system in MSMEs. Keywords: Accounting Information System; Access to Finance; Financial Management;Micro, Small, and Medium Enterprises. Abstrak Literatur telah menunjukkan bahwa akses ke keuangan dan modal adalah salah satu masalah utama yang menghambat perkembangan Usaha Mikro, Kecil, dan Menengah (UMKM). Buruknya kualitas catatan keuangan dianggap sebagai sumber kurangnya akses kredit perbankan. Pemilik dan manajer UMKM sering kekurangan keterampilan dan pengetahuan yang dibutuhkan untuk mengajukan pinjaman dan memenuhi standar bank. Penelitian ini bertujuan untuk menyelidiki status sistem akuntansi di UMKM di sektor perdagangan di Kota Padang, Sumatera Barat. Untuk mencapai tujuan ini, penelitian ini mengembangkan kuesioner struktural, yang kemudian secara acak mendistribusikannya ke dalam 100 pemilik, manajemen dan karyawan perdagangan UMKM di empat pasar tradisional terbesar di Padang. Studi ini menemukan bahwa sebagian besar pemilik dan manajemen UMKM telah mengakui pentingnya manajemen keuangan melalui sistem informasi akuntansi yang baik untuk bisnis mereka dan telah menerapkannya dengan berbagai kualitas catatan keuangan, mulai dari catatan pembukuan yang sangat sederhana sampai yang sepenuhnya memenuhi standar akuntansi formal. Namun demikian, penelitian ini menunjukkan bahwa kurangnya personil akuntansi yang memenuhi syarat dan fasilitas manajemen keuangan yang disebabkan oleh kurangnya sumber daya modal dan keuangan adalah beberapa hambatan utama untuk menerapkan sistem akuntansi yang baik di UMKM. Kata Kunci: Sistem Informasi Akuntansi; Akses ke Keuangan; Manajemen Keuangan, Usaha Mikro, Kecil, dan Menengah.

PEMODERASI LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL DALAM MEMPENGARUHI TEKANAN KETAATAN, GENDER DAN TEKANAN KESESUIAN TERHADAP JUDGMENT AUDITOR PADA KANTOR AKUNTAN PUBLIK DI JAKARTA Lili Sugeng Wiyantoro; Roza Mulyadi
Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract The aim of the research is to know the auditors judgment that is motivated the need empirical evidence to test the reliability of the framework in the context of the intended audit given the proposed theoretical relationships, and policymakers interests, in implementing changes based on the implications of the framework. For example, my framework that describes the pressure obedience, gender, and pressure suitability as construction formative underlying ethic to achieve auditor judgment through locus of control and professional commitment as a moderating variable. The study population was all public accounting firm into a bank auditor in Indonesia, which has a number of 327 auditors. Data was collected from public accounting firm in Jakarta with random sampling. This hypothesis was analyzed using Analysis of Variance with SPSS. The result of this research indicates that differences in auditor judgment can be seen from all sides like obedience pressure, gender, conformity pressures and locus of control and professional commitment as a moderating. Hypothesis 1 results showes that there are differences in pressure adherence to professional standards and code of ethics in the auditor's judgment, hypothesis 2 also shows that there are gender differences in men and women in the auditor's judgment, but the hypothesis 3 showes no difference conformity pressures on individuals and groups in auditor's judgment, as well as hypothesis 4 shows there is no pressure differential adherence to professional standards and code of ethics are moderated locus of control in the manufacture of auditor judgment, and hypothesis 5 showes no difference conformity pressures on individuals and groups in the auditor's judgment dimensional views of APC, CPC , NPC.AbstrakTujuan dari penelitian ini adalah untuk mengetahui penilaian auditor yang dimotivasi kebutuhan bukti empiris untuk menguji keandalan kerangka kerja dalam konteks audit yang dimaksudkan memberikan hubungan teoritis yang diusulkan, dan kepentingan pembuat kebijakan, dalam melaksanakan perubahan berdasarkan implikasi dari kerangka kerja. Sebagai contoh, kerangka kerja yang menggambarkan ketaatan tekanan, gender, dan kesesuaian tekanan sebagai konstruksi formatif yang mendasari etika untuk mencapai penilaian auditor melalui lokus kontrol dan komitmen profesional sebagai variabel moderasi. Populasi penelitian adalah semua kantor akuntan publik menjadi auditor bank di Indonesia, yang memiliki sejumlah 327 auditor. Data dikumpulkan dari kantor akuntan publik di Jakarta dengan random sampling. Hipotesis ini dianalisis menggunakan Analisis Varians dengan SPSS. Hasil penelitian ini menunjukkan bahwa perbedaan penilaian auditor dapat dilihat dari semua sisi seperti tekanan kepatuhan, gender, tekanan ketaatan dan locus of control serta komitmen profesional sebagai moderator. Hasil hipotesis 1 menunjukkan bahwa ada perbedaan kepatuhan tekanan terhadap standar profesional dan kode etik dalam penilaian auditor, hipotesis 2 juga menunjukkan bahwa ada perbedaan gender pada pria dan wanita dalam penilaian auditor, tetapi hipotesis 3 menunjukkan tidak ada perbedaan tekanan konformitas pada individu dan kelompok dalam penilaian auditor, serta hipotesis 4 menunjukkan tidak ada perbedaan kepatuhan tekanan terhadap standar profesional dan kode etik yang dimoderasi locus of control dalam pembuatan penilaian auditor, dan hipotesis 5 menunjukkan tidak ada perbedaan tekanan ketaatan pada individu dan kelompok dalam pandangan dimensi penilaian auditor APC, BPK, NPC.

Peningkatan Kinerja Karyawan melalui Cultur Control dan Gaya Kepemimpinan (Studi pada Perusahaan Manufaktur di Propinsi Banten Tahun 2017) Galih Fajar Muttaqin
Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract This study focuses on leadership and cultur control that can influence employee performance. The reason why this research needs to be carried out in Banten Province is because there is a possibility of this research result to improve employee performance. The context of this study becomes very important to see the reality that occurs in manufacturing organizations that tend to report excessively good performance and minimize information about program failures. This study examines the influence of leadership on cultur control and employee performance using SEM-PLS. The results of the test of 145 sampled data that spread throughout the manufacturing companies in Banten Province resulted in the conclusion (1). Leadership style positively affects employee performance; (2) leadership style has a positive effect on Cultur control; (3) Cultur control has a positive effect on employee performance. Keywords : leadership, culture control, employee performance Abstrak Penelitian ini berfokus pada gaya kepemimpinan dan cultur control yang dapat berpengaruh terhadap kinerja karyawan. Alasan mengapa penelitian ini perlu dilaksanakan di Propinsi Banten adalah karena terdapat kemungkinan hasil penelitian ini memberikan peningkatan kinerja karyawan. Konteks penelitian ini menjadi sangat penting melihat realitas yang terjadi pada organisasi manufaktur yang cenderung melaporkan kinerja yang baik secara berlebihan dan memperkecil informasi tentang kegagalan program. Penelitian ini menguji pengaruh gaya kepemimpinan terhadap cultur control dan kinerja karyawan menggunakan alat uji SEM-PLS. Hasil pengujian atas data sampel sebanyak 145 yang di sebar keseluruh perusahaan manufaktur di Propinsi Banten menghasilkan kesimpulan (1). Gaya kepemimpinan berpengaruh positif terhadap kinerja karyawan; (2) gaya kepemimpinan berpengaruh positif terhadap Cultur control; (3) Cultur control berpengaruh positif terhadap kinerja karyawan. Kata kunci : gaya kepemimpinan, culture control, kinerja karyawan

PROFITABILITAS, LIKUIDITAS, RASIO PAJAK DAN STRUKTUR MODAL: STUDI HUBUNGAN KAUSALITAS PADA PERUSAHAAN-PERUSAHAAN SEB SEKTOR PERDAGANGAN BESAR BARANG PRODUKSI YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2010-2014 Akhmadi Akhmadi; Abdul Rosyid; Fitri Handayani
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this study is to analyze and interpret the influence of profitability, liquidity and tax ratios on capital structure in the large trade sector that produces goods listed on the Indonesia Stock Exchange in 2010-2014. This type of research is an associative (causal) study. The population and sample used in this study were the Wholesale Goods Production Companies listed on the Stock Exchange for the 2010-2014 period as many as seven companies using purposive sampling. The data used is secondary data. Data analysis using multiple linear regression analysis. This study has empirical evidence that profitability in the capital structure has no significant positive influence. Liquidity in the capital structure has significant negative effect on the capital structure, whereas, tax ratio has a significant positive effect. Positive effect on the capital structure while, the tax ratio are significant positive effect.

Pemilihan Kualitas Auditor: pengujian perspektif efesiensi dan oportunisme (Studi pada perusahaan manufaktur yang terdaftar di BEI) Mega Ayu Febriyana; Lilik Sugeng Wiyantoro; Yeni Januarsi
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract Agency conflict between principal and agent cause tendency on agent to act efficiently or oportunismly. The purpose of this study is to testing efficient and oportunisme perspective that might be a background to auditor quality choice on manufacturing company in Indonesia. This study used 132 annual report manufacturing company from 44 manufacturing company listed on IDX period 2011-2013 as a sample with purposive sampling method. Variabels represent effieciency perspective are institutional shareholding, foreign shareholding, audit complexity and committee audit characteristic. Whereas opportunism perspective represented by sponsor shareholding, state ownership and audit risk. The result of this research: institutional shareholding, audit complexity, committee audit meeting and committee audit financial literacy have influence toward auditor quality choice. Whereas foreign shareholding, committee audit independent, committee audit size, sponsor shareholding, state ownership and audit risk does not have influence toward audit quality choice. This result shows that efficiency perspective dominate background on auditor quality choice. Key Words: Auditor quality choice, perspective, efficiency, opportunism, specialist industry auditor, ownership structure, audit complexity, committee audit characteristic, audit risk. Abstrak Konflik agen antara principal dan agent menyebabkan kecenderungan agen untuk bertindak secara efisien atau oportunism. Tujuan dari penelitian ini adalah untuk menguji perspektif efisien dan oportunisme yang mungkin menjadi latar belakang pilihan kualitas auditor pada perusahaan manufaktur di Indonesia. Penelitian ini menggunakan 132 perusahaan manufaktur laporan tahunan dari 44 perusahaan manufaktur yang terdaftar di BEI periode 2011-2013 sebagai sampel dengan metode purposive sampling. Variabel merupakan perspektif efisiensi adalah kepemilikan saham institusional, kepemilikan saham asing, kompleksitas audit dan karakteristik komite audit. Sedangkan perspektif oportunisme diwakili oleh kepemilikan saham sponsor, kepemilikan negara dan risiko audit. Hasil dari penelitian ini: kepemilikan saham institusional, kompleksitas audit, rapat komite audit dan audit komite literasi keuangan memiliki pengaruh terhadap pemilihan kualitas auditor. Sedangkan kepemilikan saham asing, audit komite independen, ukuran audit komite, kepemilikan saham sponsor, kepemilikan negara dan risiko audit tidak memiliki pengaruh terhadap pilihan kualitas audit. Hasil ini menunjukkan bahwa perspektif efisiensi mendominasi latar belakang pada pemilihan kualitas auditor.Kata Kunci: Pilihan kualitas auditor, perspektif, efisiensi, oportunisme, auditor industri spesialis, struktur kepemilikan, kompleksitas audit, karakteristik audit komite, risiko audit.

FAKTOR PENENTU INVESTASI PORTOFOLIO DI INDONESIA Indra Suhendra; Navik Istikomah
Jurnal Riset Akuntansi Terpadu Vol 9, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study is performed as an effort to analysis contributions of various macroeconomic variables suspected as enforcing influence toward portfolio investment. The data used in this study during the period of 1995-2014. The objective of this study is to test the influence of interest rate, economic growth, inflation and exchange rate on private investment in Indonesia. Method applied in this study is survey method using explanatory approach. This study uses multiple regression (OLS) as the analysis tool. Conclusion of this study includes that increase in inflation and economic growth will significantly increase portfolio investment, while increases in interest rate and exchange rate will significantly degrade portfolio investment in Indonesia. Penelitian ini dilakukan sebagai upaya untuk menganalisis kontribusi berbagai variabel makroekonomi yang dicurigai sebagai pengaruh menegakkan terhadap investasi portofolio. Data yang digunakan dalam penelitian ini selama periode 1995-2014. Tujuan dari penelitian ini adalah untuk menguji pengaruh tingkat bunga, pertumbuhan ekonomi, inflasi dan nilai tukar pada investasi swasta di Indonesia. Metode yang digunakan dalam penelitian ini adalah metode survei dengan pendekatan explanatory. Penelitian ini menggunakan regresi berganda (OLS) sebagai alat analisis. Kesimpulan dari penelitian ini termasuk bahwa peningkatan inflasi dan pertumbuhan ekonomi akan secara signifikan meningkatkan investasi portofolio, sementara kenaikan suku bunga dan nilai tukar akan secara signifikan menurunkan investasi portofolio di Indonesia.

THE ANALYSIS OF WOMEN ROLE’S IN THE SMALL INDUSTRY TO FAMILY ECONOMIC STABILITY Wenni Anggita
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This research combines a quantitative and qualitative approach so that in this research the analytical approach uses descriptive mix method. It is intended that this research can touch on things that are not likely to be found by statistical analysis. This research combines sociology and economic science in general, it can be seen from the issues raised in this study that examines women role’s in the small industry that will be combined with the matching family economy. The results of this study showed that the role of women in the small industry is very impact on the family economic stability. In addition, the benefits perceived by the small industry is improving the economy in Sungai Selan Village. The full support of the government also helps in this process of empowering women toward economically independent women who will improve the family economic stability.

PENGARUH CORPORATE GOVERNANCE, BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE TAHUN 2014-2016) Yenny Dwi Handayani
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to examine the effect of corporate governance, book tax differences on earnings management. Corporate governance in this study uses a proxy of the effectiveness of the board of commissioners and the effectiveness of the audit committee developed by Hermawan Ancella (2009). Using the consumer goods manufacturing sector listed on the Stock Exchange in the 2014-2016 period as a research sample with 99 observation data. Data analysis techniques using multiple liner regression, with SPSS version 21 software. The results showed that the effectiveness of the board of commissioners has no effect on earnings management, audit committee effectiveness does not affect earnings management, permanent differences have a significant positive effect on earnings management, time/ temporary differences affect on earnings management.

PENGARUH OPINI AUDITOR, AUDIT FEE, UKURAN KAP DAN UKURAN PERUSAHAAN KLIEN TERHADAP LOYALITAS KLIEN (Studi pada Perusahaan Manufaktur yang Listing di BEI) Lilik Sugeng Wiyantoro; Aries Afdal Pratama
Jurnal Riset Akuntansi Terpadu Vol 9, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract The purpose of this research to know whether variable opinion auditors, audit fee, size of public accounting and size of the company affect loyality clients on manufacturing enterprises listing in the indonesia stock exchange. Client loyalty is an interesting topic of concern in this study to serve as a dependent variable. Loyalty is faithfulness counts for Clients and client trust against Auditors that always using the same auditor services up to the regulation set out the Government's auditor, where the 3 years when the client uses the same auditor is constantly in the regulation which established the Government then the client is considered loyal to the auditor, otherwise, once in 3 years the client has changed the auditor then the client is deemed not loyal to the auditor. Where as the opinion of the auditor, audit fee, size of public accounting and size of the company to be the deciding factor of the client loyalty which in this case being the independent variable. Processing and data analysis in this study uses the binary logistic regression in SPSS 20. Research object by 40 manufacturing companies listed in the Indonesia stock exchange (idx) with a period of 3 years in a row listings. Overall results are 2 independent variable influence significant positive and two other variables not affecting because there is another factor bigger influence. The results showed the auditor's opinion variables and the size of public accounting firm of the influential positf significantly to the loyalty of clients, while the other two variables, namely auditing fee was not significant positive effect on the client loyalty and company's size effect insignificant negative against the loyalty of clients. Keyword: Client Loyalty, auditor opinion, audit fee, size of public accounting and size of company. Abstrak Tujuan penelitian ini untuk mengetahui apakah variabel opini auditor, biaya audit, ukuran akuntan publik dan ukuran perusahaan mempengaruhi loyalitas klien pada perusahaan manufaktur yang listing di bursa efek indonesia. Loyalitas klien adalah topik yang menarik perhatian dalam penelitian ini untuk melayani sebagai variabel dependen. Loyalitas adalah kesetiaan yang dihitung untuk Klien dan kepercayaan klien terhadap Auditor yang selalu menggunakan jasa auditor yang sama sampai dengan peraturan yang ditetapkan oleh auditor Pemerintah, di mana 3 tahun ketika klien menggunakan auditor yang sama secara konstan dalam peraturan yang menetapkan Pemerintah kemudian klien dianggap loyal kepada auditor, jika tidak, sekali dalam 3 tahun klien telah mengubah auditor maka klien dianggap tidak loyal kepada auditor. Sedangkan pendapat auditor, biaya audit, ukuran akuntan publik dan ukuran perusahaan menjadi faktor penentu loyalitas klien yang dalam hal ini menjadi variabel independen. Pengolahan dan analisis data dalam penelitian ini menggunakan regresi logistik biner pada SPSS 20. Objek penelitian oleh 40 perusahaan manufaktur yang terdaftar di bursa efek Indonesia (idx) dengan jangka waktu 3 tahun berturut-turut listing. Hasil keseluruhan adalah 2 variabel independen yang berpengaruh positif signifikan dan dua variabel lainnya tidak berpengaruh karena ada faktor lain yang lebih besar pengaruhnya. Hasil penelitian menunjukkan variabel opini auditor dan ukuran perusahaan akuntan publik dari positf berpengaruh secara signifikan terhadap loyalitas klien, sedangkan dua variabel lainnya, yaitu biaya audit tidak berpengaruh positif signifikan terhadap loyalitas klien dan ukuran perusahaan berpengaruh tidak signifikan terhadap kesetiaan klien. Kata Kunci: Loyalitas Klien, opini auditor, biaya audit, ukuran akuntan publik dan ukuran perusahaan.

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Gerry Ganika

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jrat@untirta.ac.id

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Location
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Banten

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Gerry Ganika

Contact Email gega@untirta.ac.id

Phone -

Journal Mail Official jrat@untirta.ac.id

Editorial Address -

Location Kab. serang, Banten INDONESIA

Abstract

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Abstract

Contact Name
Gerry Ganika

Contact Email
gega@untirta.ac.id

Phone
-

Journal Mail Official
jrat@untirta.ac.id

Editorial Address
-

Location
Kab. serang,

Banten

INDONESIA